The OTW is a non-profit organization, subject to laws and regulations dictating its fiduciary responsibilities to conduct activities in a manner that upholds the public trust. The OTW is scrutinized not only by its members and fans outside the organization, but also by the US Internal Revenue Service (IRS) and the State of Delaware, where we are incorporated.

There are a number of additional safeguards in place. Volunteers with financial oversight are required to agree to a Conflict of Interest policy outlining their responsibilities to the OTW’s finances. Misuse of OTW funds would violate this policy and be grounds for removal from the organization as well as potential criminal fraud charges and prosecution.

Distribution of the OTW’s funds follows accepted accounting principles with regard to oversight and authorization of expenditures. The OTW’s financial information is also audited by an independent third party Certified Public Accountant firm every fiscal year. Finally, the OTW is required to file Form 990 with the IRS each year to report the organization’s financial activities.

Annual audit reports and Form 990s are available publicly on the OTW website’s Reports & Governing Documents page.