Whistleblower and Non-Retaliation Policy

Section 1 — Purpose and Policy Statement

Altonimbus Entertainment (“ANE” or the “Organization”) is committed to the highest standards of legal compliance, ethical conduct, and good governance in furtherance of its mission and its obligations as a 501(c)(3) tax-exempt organization under the Internal Revenue Code. The Board of Directors recognizes that the Organization’s integrity depends on the willingness of those associated with it to speak up when they observe potential misconduct, violations of law, or breaches of organizational policy.

This Whistleblower and Non-Retaliation Policy (“Policy”) establishes a formal, protected channel through which current and former volunteer staff of Kumoricon and current and former members of the Board of Directors may report good-faith concerns about the conduct of Kumoricon convention leadership or any other aspect of ANE governance and operations. The Policy is intended to encourage reporting, ensure that reports are taken seriously and reviewed in a fair and consistent manner, and guarantee that those who come forward in good faith are protected from retaliation.

Section 2 — Scope and Covered Persons

This Policy applies to all of the following individuals (“Covered Persons”):

All current and former volunteer staff of Kumoricon, regardless of staff level or department;
All current and former members of the ANE Board of Directors, regardless of officer title or tenure;
Contractors, consultants, or other agents acting on behalf of ANE or Kumoricon, to the extent they have information relevant to this Policy.

There is no minimum tenure requirement to file a report under this Policy. A person who served as a volunteer for a single event or for a single board term retains the ability to report concerns arising from that service at any time.

Section 3 — Protected Disclosures

A “Protected Disclosure” is any report, complaint, or communication submitted in good faith by a Covered Person that concerns any of the following:

Actual or suspected violations of any federal, state, or local law or regulation applicable to ANE or Kumoricon;
Conduct by convention leadership that the Covered Person reasonably believes is harmful to the Organization, its mission, its assets, or its 501(c)(3) tax-exempt status;
Financial misconduct, fraud, self-dealing, or misappropriation of organizational resources;
Harassment, discrimination, or abuse of authority within Kumoricon convention leadership structures;
Material violations of ANE bylaws, Board resolutions, or adopted organizational policies;
Retaliation against any person for making a Protected Disclosure under this Policy.

A report need not identify a specific law or policy provision in order to constitute a Protected Disclosure. The standard is that the Covered Person reasonably and in good faith believes that the conduct described raises a legitimate concern.

This Policy does not limit any Covered Person’s right to report concerns directly to external authorities, including the IRS, the Oregon Department of Financial Regulation, or any federal or state law enforcement agency. Such external reporting is itself federally protected conduct under Section 1107 of the Sarbanes-Oxley Act.

Section 4 — How to Submit a Report

4.1 Written Requirement

All reports under this Policy must be submitted in writing. This requirement ensures that complaints are clearly documented, fairly reviewed, and consistently handled. Verbal complaints may be acknowledged by ANE Board members, but they will be directed back to this Policy and asked to submit a written report in accordance with this Section.

4.2 Methods of Submission

Written reports may be submitted by any of the following methods:

Email to the ANE Board of Directors at: board@kumoricon.org
Physical mail addressed to:
ANE Board of Directors, Altonimbus Entertainment
PMB 206
5331 S Macadam Ave Ste 258
Portland, OR 97239
Delivery to any individual ANE Board member not named in the complaint, who is responsible for promptly forwarding the report to the full Board.

4.3 Anonymous Reporting

Anonymous reports are expressly permitted under this Policy. A Covered Person may choose not to identify themselves in their written report. The Organization will make reasonable efforts to review and act upon anonymous reports, recognizing that the inability to follow up with the reporter may limit the depth of any investigation. Anonymous reporters will not be penalized in any way for choosing anonymity, and the Organization will not attempt to identify anonymous complainants.

4.4 Contents of a Report

To assist the Board in its review, a written report should, to the extent reasonably possible, include:

A description of the conduct or concern being reported;
The approximate date(s) when the conduct occurred or was observed;
The names or titles of any individuals whose conduct is at issue, if known;
Any supporting documentation, evidence, or names of other potential witnesses;
The reporter’s preferred contact information, if they are not reporting anonymously.

Incomplete reports will still be reviewed. The Board may follow up to request additional information if necessary and practicable.

Section 5 — Review and Investigation Process

5.1 Acknowledgment

Upon receipt of a written report, a designated member of the ANE Board of Directors who is not involved in the report will acknowledge receipt to identified reporters within fourteen (14) calendar days, where a return contact method has been provided.

5.2 Initial Review

The Board will conduct an initial review of every written report to assess whether the concern raised is facially credible and falls within the scope of this Policy. The Board will complete its initial review within thirty (30) calendar days of receipt where practicable. During this review, the Board will determine whether the matter warrants a formal investigation.

5.3 Formal Investigation

If the Board determines that there is sufficient merit to the concern raised, it may pursue one or more of the following:

An internal investigation conducted by one or more disinterested Board members;
Engagement of an independent third party, such as outside legal counsel or an auditor, to conduct a confidential investigation;
Referral to appropriate governmental or regulatory authorities, including law enforcement or the IRS, if the conduct involves potential illegal activity.

Any Board member who is named in or directly implicated by a complaint will be recused from all deliberations and decisions regarding that complaint.

5.4 Disposition and Communication

Following investigation, the Board will document its findings and the action taken or declined. To the extent permitted by confidentiality obligations and applicable law, the Board will communicate the general outcome of its review to identified reporters.

Section 6 — Non-Retaliation Guarantee

6.1 Absolute Prohibition on Retaliation

The ANE Board of Directors strictly prohibits retaliation of any kind against any Covered Person who, in good faith, submits a report, participates in an investigation, or otherwise exercises any right protected by this Policy. This prohibition applies regardless of whether the report is submitted anonymously or with identification, and regardless of the outcome of any investigation.

Prohibited retaliatory conduct includes, but is not limited to:

Removal from volunteer positions, staff roles, or committee assignments;
Denial of access to convention activities in which the person would otherwise be entitled to participate;
Harassment, intimidation, threats, or hostile treatment;
Disparagement of the person’s reputation, credentials, or conduct within the Kumoricon or ANE community;
Any other adverse action taken with the intent or effect of punishing the person for having made a report.

6.2 Federal Legal Context

The ANE Board and all Covered Persons are advised of the following:

Sarbanes-Oxley Act, Section 1107 (18 U.S.C. § 1513(e)): It is a federal crime, punishable by fines and up to ten (10) years imprisonment, for any person — including an organization, its officers, board members, or agents — to knowingly take any action harmful to another person with intent to retaliate against that person for providing truthful information to law enforcement relating to the commission or possible commission of any federal offense. This provision applies to ANE without regard to its size or tax-exempt status.

Taxpayer First Act of 2019, Section 1405(b): This federal law prohibits any employer, officer, employee, contractor, subcontractor, or agent from retaliating against any person for disclosing information the person reasonably believes constitutes a violation of IRS rules or tax fraud. This provision was specifically enacted to protect whistleblowers at nonprofit organizations.

6.3 Reporting Retaliation

Any Covered Person who believes they have been subjected to retaliation for making a Protected Disclosure should report such retaliation to the ANE Board of Directors immediately, using the same reporting methods described in Section 4. Retaliation complaints will be treated with the same seriousness as any other report and will be subject to investigation and potential disciplinary action.

Section 7 — Consequences for False or Malicious Reports

While the ANE Board of Directors encourages all Covered Persons to report concerns without fear, it also recognizes that a small number of reports may be submitted in bad faith with the intent to harm an individual’s reputation or to interfere with convention operations. The following standards apply to such cases:

A written report that, upon review and investigation, is found to be both (a) substantially false or fabricated in material respects and (b) plausibly malicious in nature — meaning it appears to have been submitted with intent to harm rather than to protect the Organization or its participants — may be subject to further inquiry by the Board.
If, after a fair and thorough investigation conducted in accordance with Section 5, the Board determines by clear and convincing evidence that the report was both materially false and submitted with malicious intent, the Board may impose appropriate disciplinary action, which may include revocation of volunteer credentials, removal from staff rosters, or other proportionate measures.
The Board will not treat an unproven, incomplete, or ultimately unsubstantiated report as a malicious report. A reporter who raises a concern in good faith is protected even if the concern cannot be substantiated on investigation. The disciplinary provision in this section is reserved for bad-faith conduct only, and will be applied narrowly and with procedural care.

Section 8 — Confidentiality

The ANE Board of Directors will handle all reports submitted under this Policy with reasonable confidentiality. The identity of the reporter will be disclosed only to those persons who have a legitimate need to know for purposes of investigating the complaint, and only to the extent necessary to conduct a fair investigation. The Board will not disclose the identity of an anonymous reporter.

Confidentiality does not mean that no action will be taken. The Board may disclose information obtained through an investigation to the extent required by law, required to implement remedial action, or required to protect the safety of individuals within the Organization or at Kumoricon events.

Section 9 — Record Retention

All written reports received under this Policy, together with records of Board deliberations, investigation findings, and actions taken, will be retained in secure organizational records for a minimum of seven (7) years, consistent with best-practice document retention standards and the document retention and destruction requirements imposed on organizations by Section 802 of the Sarbanes-Oxley Act.

Section 10 — Relationship to Other Policies

This Policy operates in conjunction with, and does not supersede, ANE’s Conflict of Interest Policy, any applicable Code of Ethics, and any other governance policies adopted by the Board. To the extent a complaint implicates both a whistleblower concern and a conflict of interest or ethics matter, the Board will apply the most protective procedure to the complainant.

Section 11 — External Reporting Rights Preserved

Nothing in this Policy limits or restricts the right of any Covered Person to report suspected violations of law directly to an external authority, including without limitation:

The Internal Revenue Service (IRS);
The Oregon Department of Financial Regulation;
The Oregon Department of Justice;
The U.S. Department of Labor;
Any federal or state law enforcement agency.

The ANE Board of Directors will not take any adverse action against a Covered Person for reporting to an external authority, regardless of whether the Covered Person has first made an internal report under this Policy.

Section 12 — Policy Review and Amendment

The ANE Board of Directors will review this Policy at least once every three (3) years, or more frequently if there are material changes to applicable federal or Oregon law, changes to ANE’s organizational structure, or concerns identified through the administration of this Policy. Amendments to this Policy require approval by a majority vote of the full Board of Directors.

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