Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
INTERNATIONAL UNION AGAINST TUBERCULOSIS AND LUNG DISEASE INC
Employer identification number
22-3419667
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
138,551
16,049
5,279
19,419,094
20,284,523
39,863,496
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
138,551
16,049
5,279
19,419,094
20,284,523
39,863,496
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
3,680,493
6
Public Support. Subtract line 5 from line 4.
36,183,003
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
138,551
16,049
5,279
19,419,094
20,284,523
39,863,496
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
964
231
88
11,877
12,005
25,165
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
221
221
11
Total support (Add lines 7 through 10).
39,888,882
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
90.710 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
94.330 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME: REBATES & REFUNDS FOR INSURANCE PREMIUMS = $221.00
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
INTERNATIONAL UNION AGAINST TUBERCULOSIS AND LUNG DISEASE INC
Employer identification number
22-3419667
Identifier
Return Reference
Explanation
ORGANIZATION MISSION STATEMENT
FORM 990, PART I, LINE 1
B. SUBMISSION OF THE SYSTEMATIC REVIEW ON IGRAS IN CHILDREN FOR PUBLICATION IN THE INTERNATIONAL JOURNAL OF TUBERCULOSIS AND LUNG DISEASE IN OCTOBER 2010. TREAT TB ALSO PROVIDED THE RESULTS OF THIS STUDY TO THE WHO EXPERT GROUP MEETING ON IGRAS IN JULY 2010 AND THE WHO STRATEGIC AND TECHNICAL ADVISORY GROUP FOR TB IN SEPTEMBER 2010. C. DEVELOPMENT AND IMPLEMENTATION OF THE SOUTH AFRICA PROVE IT PROTOCOL. THE TREAT TB CORE TEAM WORKED CLOSELY WITH PARTNERS FROM THE DESMOND TUTU TB CENTRE (DTTC) TO DEVELOP AND FINALIZE THEIR COUNTRY PROTOCOL. AFTER RECEIVING EAG APPROVAL IN LATE 2010, TREAT TB'S LOCAL PARTNER, THE DESMOND TUTU TB CENTRE, BEGAN TO IMPLEMENT THE STUDY IN EARLY 2011. D. DESIGN OF THE NATIONAL PROVE IT STUDY AND PREPARATION FOR IMPLEMENTATION IN BRAZIL. IN 2010, THE TREAT TB COORDINATION TEAM ESTABLISHED PARTNERSHIPS WITH THE KEY PLAYERS IN BRAZIL AND WORKED COLLABORATIVELY WITH THEM TO DESIGN THE STUDY PROTOCOL FOR THIS SETTING. TO PREPARE FOR THE IMPLEMENTATION OF THE PROVE IT STUDY IN BRAZIL, REDE TB STAFF HELD SEVERAL TRAINING EVENTS FOR STUDY PERSONNEL AND MEMBERS OF THE COMMUNITY ADVISORY BOARDS (CAB) IN THE THREE STUDY SITES IN ADDITION TO MULTIPLE PROVE IT MEETINGS AT REDE TB HEADQUARTERS IN RIO DE JANEIRO. E. ADAPTATION OF THE GENERIC PROTOCOL TO THE RUSSIAN CONTEXT. IN PARTNERSHIP WITH THE NORTHERN STATE MEDICAL UNIVERSITY, THE TREAT TB COORDINATION TEAM TAILORED TO THE GENERIC PROTOCOL TO ALIGN WITH THE NEEDS OF THE TB COMMUNITY IN ARKHANGELSK, RUSSIA. THE PROVE IT STUDY IN THE ARKHANGELSK REGION WILL EVALUATE THE IMPACT OF LPA ON CIVILIAN PATIENTS AS WELL AS THOSE INCARCERATED IN THE PENITENTIARY SYSTEM. F. LOCAL AND UNION ETHICS APPROVAL FOR PROVE IT STUDIES. IN ADDITION TO OBTAINING THE APPROVAL OF LOCAL ETHICS COMMITTEES IN BRAZIL, RUSSIA, AND SOUTH AFRICA, TREAT TB OBTAINED THE APPROVAL FROM THE UNION'S ETHICS ADVISORY GROUP (EAG) FOR THE SOUTH AFRICA AND RUSSIA STUDIES. THE EAG IS CURRENTLY REVIEWING THE APPLICATION AND SUPPORTING DOCUMENTS FOR THE STUDY IN BRAZIL. G. SUBMISSION OF TREAT TB SYSTEMATIC REVIEWS TO PEER-REVIEWED PUBLICATIONS. THROUGHOUT FALL 2010, TREAT TB PARTNER, MCGILL UNIVERSITY SUBMITTED THREE REVIEWS FOR PUBLICATION. THE USE OF MODS OR THIN LAYER AGAR (TLA) TECHNIQUES FOR THE DIAGNOSIS OF ACTIVE TUBERCULOSIS AND/OR DRUG SENSITIVITY TESTING: SYSTEMATIC REVIEW AND META-ANALYSIS AND THE URINARY LIPOARABINOMANNAN (LAM) ANTIGEN DETECTION FOR THE DIAGNOSIS OF TUBERCULOSIS: SYSTEMATIC REVIEW AND META-ANALYSIS ARE CURRENTLY BEING REVIEWED BY WIDELY READ PUBLIC HEALTH JOURNALS. THE INTERFERON-GAMMA RELEASE ASSAYS (IGRAS) FOR THE DETECTION OF MYCOBACTERIUM TUBERCULOSIS INFECTION IN CHILDREN REVIEW WAS ACCEPTED BY THE INTERNATIONAL JOURNAL OF TUBERCULOSIS AND LUNG DISEASE IN LATE 2010 AND IS EXPECTED TO BE PUBLISHED IN NOVEMBER 2011. TECHNICAL PROJECT ACTIVITY 2: DEVELOPING MODELING METHODS FOR COUNTRY GUIDANCE KEY RESULTS AND ACCOMPLISHMENTS IN 2010 INCLUDE THE: A. CREATION THE PROTOTYPE MODEL FOCUSED ON DIAGNOSTICS FOR DRUG-SENSITIVE TB. THROUGH SEVERAL PRODUCTIVE CALLS AND IN-PERSON MEETINGS, THE TEAM WAS ABLE TO DEVELOP A TWO-PRONGED MODELING APPROACH THAT UTILIZES TRANSMISSION AND OPERATIONAL MODELING. B. FINALIZATION OF THE TREAT TB MODELLING APPROACH FOR DRUG-SENSITIVE TB. TECHNICAL PROJECT ACTIVITY 3: FOSTERING COUNTRY RESEARCH TO OPTIMIZE PROGRAM PERFORMANCE KEY RESULTS AND ACCOMPLISHMENTS IN 2010 INCLUDE THE: A. TREAT TB'S LOCAL PARTNER, THE DESMOND TUTU TB CENTRE (DTTC), CONDUCTED THE DRUG RESISTANCE IN CHILDREN STUDY. THE STUDY AIMS TO EVALUATE THE ACCESS TO CARE AMONG CHILDREN AT-RISK OF DEVELOPING DRUG-RESISTANT TB IN THE WESTERN CAPE. DTTC RECRUITED 196 CHILDREN INTO THE PREVENTATIVE TREATMENT STUDY AMONG PEDIATRIC MDR CONTACTS AND OF THESE, 112 WERE SEEN FOR FOLLOW-UP AT TWO MONTHS, 72 AT FOUR MONTHS AND 56 AT SIX MONTHS DURING THE REPORTING PERIOD. B. DTTC HAS MOVED AHEAD WITH THE DRUG RESISTANCE IN A COMMUNITY STUDY AND IS EXPECTED TO COMPLETE THE DATA ANALYSIS OF THIS STUDY'S FINDINGS BY MARCH 2011. C. TREAT TB AND DTTC IMPLEMENTED AN OPERATIONAL RESEARCH PROTOCOL DEVELOPMENT WORKSHOP WHICH RESULTED IN THE DEVELOPMENT OF 12 RESEARCH PROTOCOLS FOCUSED ON TOPICS PRIORITIZED WITHIN THE NATIONAL RESEARCH AGENDA OF SOUTH AFRICA. TWENTY-FIVE RESEARCHERS FROM LOCAL ACADEMIC INSTITUTIONS AND HEALTH DEPARTMENTS PARTICIPATED IN THE EVENT, WHICH WAS HELD AT THE LANZERAC HOTEL IN STELLENBOSCH ON MAY 10-15, 2010. D. OF THE 15 PROTOCOLS MENTIONED ABOVE, DTTC FACILITATED THE SUCCESSFUL ETHICS REVIEW OF 12. E. TREAT TB'S LOCAL PARTNERS IN MALAWI ARE COMPLETING THEIR STUDY ON OPPORTUNISTIC INFECTIONS AMONG PEOPLE INITIATING ARV TREATMENT. THE PRELIMINARY RESULTS SHOW THAT 33% OF PATIENTS WERE DIAGNOSED WITH A SERIOUS PATHOGEN ONLY BECAUSE OF THE EXTRA TESTS CONDUCTED BY THE TREAT TB STUDY TEAM. THE RESEARCH TEAM ALSO FOUND THAT 16% OF PATIENTS ENROLLED IN THE STUDY HAVE UNDIAGNOSED TB. F. TREAT TB CONVENED MEETINGS WITH USAID MISSION PERSONNEL IN INDIA AND MOZAMBIQUE TO DISCUSS SUPPORT FOR URGENT RESEARCH PROJECTS IN THESE COUNTRIES. TREAT TB AND ITS REGIONAL PARTNERS IN INDIA AND BRAZIL SUBMITTED PROPOSALS TO THE USAID MISSIONS IN NEW DELHI AND MAPUTO, MOZAMBIQUE RESPECTIVELY WHICH ARE CURRENTLY PENDING USAID REVIEW. TECHNICAL PROJECT ACTIVITY 4: DEVELOPMENT AND IMPLEMENTATION OF RESEARCH STUDIES TO IMPROVE PATIENT MANAGEMENT, TREATMENT EFFICACY AND DISEASE PREVENTION KEY RESULTS AND ACCOMPLISHMENTS IN 2010 INCLUDE: A. HOLDING A MEETING WITH ALL STUDY PARTNERS IN PARIS, FRANCE TO FINALIZE THE PROTOCOL AND DISCUSS IMPLEMENTATION ISSUES SUCH AS POSSIBLE SALVAGE REGIMENS AND THE PROCUREMENT OF REGIMEN COMPOUNDS. B. OBTAINING THE SUPPORT OF THE GREEN LIGHT COMMITTEE, WHOSE ASSISTANCE WILL ENABLE THE UNION TO PROCURE THE DRUGS FOR THE STUDY IN A TIMELY, COST-EFFECTIVE MANNER. C. MEETING WITH NTP OFFICIALS AND EVALUATED FOUR SITES IN VIETNAM, INCLUDING TWO DIFFERENT TB HOSPITALS IN HANOI, THE PHAM NGOC THACH HOSPITAL IN HO CHI MINH CITY AND A TB OUTPATIENT CLINIC AFFILIATED WITH THE PHAM NGOC HOSPITAL IN THE CENTER OF HO CHI MINH CITY. TREAT TB STAFF ALSO MET WITH THE USAID MISSION IN HANOI. D. CONDUCTING A THOROUGH ASSESSMENT OF SEVERAL POTENTIAL STREAM STUDY SITES IN SOUTH AFRICA. THE STREAM DELEGATION ALSO MET WITH USAID MISSION STAFF AND NTP OFFICIALS. E. IMPLEMENTATION VISIT TO INDIA IN NOVEMBER 2010, AS WELL AS A COMPREHENSIVE ASSESSMENT OF TWO TB HOSPITALS IN ADDIS ABABA, ETHIOPIA TO MEET WITH SENIOR MINISTRY OF HEALTH OFFICIALS. F. ORGANIZED THE FIRST STUDY MEETING WITH MEMBERS OF THE STEERING COMMITTEE ON 15 NOVEMBER 2010, DURING THE WORLD CONFERENCE ON LUNG HEALTH IN BERLIN, GERMANY. THE AIM OF THIS MEETING WAS TO DISCUSS THE IMPLEMENTATION OF THE STUDY AND THE PREPARATION COMPLETED TO DATE. G.CONDUCTED A VISIT TO NEW DELHI TO DISCUSS THE IMPLEMENTATION OF THE STREAM STUDY IN INDIA. THE STREAM RESEARCH TEAM IS IN DISCUSSION WITH NTP OFFICIALS AND POTENTIAL SITES. TECHNICAL PROJECT ACTIVITY 5: PROJECT COORDINATION, REVIEW AND SUPPORT ACTIVITIES KEY RESULTS AND ACCOMPLISHMENTS IN 2010: A. CONTINUED TO INFORM HUNDREDS OF PUBLIC HEALTH SPECIALISTS ABOUT TREAT TB'S WORK THROUGH THE BI-MONTHLY E-NEWSLETTER. B. CONVENED A TREAT TB PARTNERS MEETING IN RIO DE JANEIRO, BRAZIL ON 24-25 MAY 2010, WITH LOGISTICAL SUPPORT PROVIDED BY REGIONAL PARTNER REDE-TB, WHICH ENABLED PARTNERS AND UNION STAFF TO GAUGE PROGRESS AND PLAN THE INITIATIVE'S NEXT STEPS. THE EXPANDED SET OF COLLABORATORS AND PARTNERS WHO PARTICIPATED THIS MEETING INCLUDED MRC AND KNCV. THE LATTER HAS PROVIDED CRUCIAL ASSISTANCE IN THE IMPLEMENTATION OF THE STREAM STUDY IN SEVERAL TARGET COUNTRIES, PARTICULARLY VIETNAM. C. DISSEMINATED INFORMATION AND UPDATES ABOUT THE TREAT TB INITIATIVE ON A VARIETY OF PLATFORMS INCLUDING THE BI-MONTHLY TREAT TB E-NEWSLETTER, THE TREAT TB WEBSITE, THE UNION WEBSITE, AND EXTERNAL PUBLICATIONS RANGING FROM HEALTH-FOCUSED ONLINE MAGAZINES TO THE STOP TB QUARTERLY NEWSLETTER. THROUGH THESE EFFORTS, HUNDREDS OF GLOBAL HEALTH PROFESSIONALS RECEIVED INFORMATION ABOUT TREAT TB ACTIVITIES AND EVENTS. D. PARTICIPATED IN SEVERAL LUNG HEALTH CONFERENCES AND MEETINGS INCLUDING WHO WORKSHOPS, THE INTERNATIONAL CHILDHOOD TUBERCULOSIS MEETING, AND THE UNION'S 15TH ANNUAL NORTH AMERICAN REGION CONFERENCE.
FORM 990, PART VI, SECTION A, LINE 2
MR JOSE LUIS CASTRO AND MR PETER BALDINI HAVE A BUSINESS RELATIONSHIP. THEY BOTH SERVE IN DIFFERENT CAPACITIES ON THE BOARDS OF RELATED ORGANIZATIONS. MR CASTRO ALSO SERVES AS THE PRESIDENT IUATLD, INC.
FORM 990, PART VI, SECTION A, LINE 8B
IUATLD, INC. HAD NO SUB-COMMITTEES OF THE BOARD IN 2010. THE GOVERNING BODY MADE ALL DECISIONS, INCLUDING ASSUMING THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. IN JANUARY 2011, HOWEVER, THE ORGANIZATION FORMED AN AUDIT COMMITTEE WITH MEMBERSHIP FROM THE BOARD. THE AUDIT COMMITTEE WILL REVIEW THE ANNUAL AUDITS, FINANCIAL STATEMENTS AND TAX RETURNS, AND OVERSEE THE SELECTION OF AN INDEPENDENT ACCOUNTANT. AUDIT COMMITTEE RECOMMENDATIONS WILL BE PRESENTED TO THE FULL BOARD FOR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 11
IUATLD, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEW BY MANAGEMENT AND IS READY TO FILED WITH THE INTERNAL REVENUE SERVICE, IT IS SUBMITTED ELECTRONICALLY TO MEMBERS OF THE IUATLD, INC. BOARD OF DIRECTORS FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE BOARD OF DIRECTORS IS PROVIDED ONE WEEK TO REVIEW THE PREPARED FORM 990, TO CONSULT WITH MANAGEMENT, AND TO PROVIDE THEIR COMMENTS. ANY COMMENTS RECEIVED ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE COMMITTEE IN CHARGE OF FILING THE RETURN FOR THEIR REVIEW AND ACTION. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.
FORM 990, PART VI, SECTION B, LINE 12C
IUATLD, INC. HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD OF DIRECTORS MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. THE SIGNED POLICIES ARE SUBMITTED TO THE EXECUTIVE DIRECTOR (WHO CURRENTLY SERVES AS THE ORGANIZATION'S COMPLIANCE OFFICER) WHO REVIEWS THE SIGNED ATTESTATIONS FOR POTENTIAL OR ACTUAL CONFLICTS. (IN THE ABSENCE OF A DEDICATED COMPLIANCE OFFICER, THE PRESIDENT OF THE BOARD OF DIRECTORS CURRENTLY PERFORMS THIS FUNCTION FOR THE POLICY SUBMITTED BY THE EXECUTIVE DIRECTOR). IF POTENTIAL OR ACTUAL CONFLICTS OF INTEREST EXIST, PROPER NOTIFICATIONS ARE MADE, AND RESULTS OF INVESTIGATIONS ARE SUMMARIZED AND REPORTED TO THE BOARD OF DIRECTORS. IF ACTUAL CONFLICTS EXIST, THE INDIVIDUAL(S) INVOLVED ARE NOT ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT RELATE TO THE CONFLICT UNTIL SUCH TIME AS THERE IS NO LONGER A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15
IUATLD, INC. HAS ESTABLISHED A WRITTEN COMPENSATION POLICY TO BE FOLLOWED BY MANAGEMENT AND, WHEN NECESSARY, THE BOARD OF DIRECTORS IN ORDER TO ESTABLISH THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES. THE POLICY MANDATES THAT EXECUTIVE-LEVEL COMPENSATION BE PERIODICALLY REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS AND THAT THE REVIEW PROCESS SHOULD BE FREE OF POTENTIAL CONFLICTS OF INTEREST. THE APPROVING ENTITY NEEDS TO REVIEW APPROPRIATE AND ADEQUATE DATA TO DETERMINE THE REASONABLENESS OF COMPENSATION BEING CONSIDERED. A VARIETY OF INFORMATION AND COMPARABILITY DATA ARE AVAILABLE TO DETERMINE THAT THE APPROPRIATE LEVEL OF COMPENSATION IS BEING PAID TO EXECUTIVES. THESE INCLUDE SURVEYS OF NEW YORK CITY-BASED NON-PROFIT COMPENSATION PRACTICES, COMPARABLE PACKAGES FOR KEY STAFF OF PEER ORGANIZATIONS, AND COMPENSATION PRACTICES EXPECTED BY PROJECT DONORS. DECISIONS TAKEN ON COMPENSATION LEVELS TO BE PAID MUST BE DOCUMENTED IN WRITTEN FORM TO INCLUDE THE DATES DECISIONS ARE TAKEN, THE PARTIES PRESENT DURING THE DECISION, THE FULL TERMS APPROVED AND THE COMPARABILITY DATA USED AND RELIED UPON TO MAKE THE DECISION. THE COMPENSATION REVIEW PROCESS FOR THE EXECUTIVE DIRECTOR AND SENIOR ADVISOR POSITIONS WAS UNDERTAKEN IN JANUARY 2009. THE EXECUTIVE DIRECTOR'S COMPENSATION LEVEL WAS SET BASED ON A NUMBER OF FACTORS IN ADDITION TO THE ONES DESCRIBED ABOVE, INCLUDING COMPARABLE COMPENSATION LEVELS FOR A) NEW YORK CITY-BASED EXECUTIVES OVERSEEING NOT FOR PROFIT ORGANIZATIONS AND AFFILIATE OFFICES OF INTERNATIONAL ORGANIZATIONS, B) PUBLIC HEALTH PROFESSIONALS WITH 15-20 YEARS EXPERIENCE IN PROJECT MANAGEMENT, PARTNERSHIPS AND OPERATIONS AND LASTLY THE SALARY EXPECTATIONS OF KEY DONORS TO IUATLD, INC.-COORDINATED PROJECTS. THE SENIOR ADVISORS COMPENSATION LEVEL WAS SET BASED ON A NUMBER OF FACTORS INCLUDING COMPARABLE COMPENSATION LEVELS FOR U.S. BASED MEDICAL DOCTORS WHO A) HAVE A VERY HIGH LEVEL OF CLINICAL EXPERIENCE IN THE TREATMENT, CONTROL AND PREVENTION OF TUBERCULOSIS AND HIV/AIDS, B) HAVE AT LEAST TWENTY YEARS OF EXPERIENCE IN MANAGING COMPLEX PUBLIC HEALTH PROGRAMS, INTERNATIONAL RESEARCH PROJECTS AND INTERNATIONAL TECHNICAL ASSISTANCE PROJECTS IN DEVELOPING COUNTRY SETTINGS AND C) HAVE DEEP EXPERIENCE IN WORKING WITH U.S. GOVERNMENT TECHNICAL AGENCIES AND DONORS INVOLVED IN GLOBAL LUNG HEALTH INITIATIVES.
FORM 990, PART VI, SECTION C, LINE 19
IUATLD, INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE BY POSTING IT TO GUIDESTAR AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, ALL FORMS 990, AS WELL AS FINANCIAL STATEMENTS, THE CONFLICT OF INTEREST POLICY AND OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT IUATLD, INC. OFFICES LOCATED AT 61 BROADWAY, SUITE 1720, NEW YORK, NY 10006 OR BY CALLING THE ORGANIZATION DIRECTLY AT (212) 500-5720.
OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND ACCOUNTANT SELECTION
FORM 990, PART XI, LINE 2C:
THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. ALTHOUGH, IUATLD, INC. DOES NOT HAVE ANY AUDIT COMMITTEE, THE GOVERNING BODY ACTS IN THAT CAPACITY AND MAKES ALL DECISIONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.