Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| PROCESS TO REVIEW THE FORM 990 | PART VI, LINE 11B | THE FORM 990 WAS PREPARED BY AN EXTERNAL ACCOUNTING FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS PRIOR TO FINAL SUBMISSION TO THE IRS. |
| PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY | PART VI, LINE 12C | ALL EMPLOYEES/DIRECTORS ARE REQUIRED ANNUALLY (OR AT THE INITIAL POINT OF SERVICE) TO SIGN THE CONFLICT OF INTEREST POLICY AND NOTIFY THE ORGANIZATION OF ANY POTENTIAL ISSUES. INDIVIDUALS ARE NOT PAID OR REIMBURSED FOR EXPENSES UNTIL SUCH DISCLOSURE HAS BEEN SUBMITTED TO HUMAN RESOURCES EACH YEAR. A PRESENTATION IS ALSO MADE ANNUALLY TO THE TRUSTEES TO INFORM AND REVIEW ANY POTENTIAL CONFLICTS AND ENSURE COMPLIANCE FROM A GOVERNANCE STANDPOINT. |
| REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION | PART VI, LINE 15A | THE ORGANIZATION UTILIZES AN INDEPENDENT COMPENSATION ANALYSIS TO ACCUMULATE A REASONABLE WAGE BASIS FOR THE EXECUTIVE DIRECTOR. THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND APPROVES THE COMPENSATION LEVEL OF THE EXECUTIVE DIRECTOR. |
| REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION | PART VI, LINE 15B | THE ORGANIZATION UTILIZES AN INDEPENDENT COMPENSATION CONSULTANT TO PERFORM AND ANALYZE AN INDEPENDENT COMPENSATION SURVEY AND REPORT THOSE RESULTS TO HUMAN RESOURCES FOR DETERMINATION OF REASONABLE COMPENSATION OF ALL EMPLOYEES. THE EXECUTIVE DIRECTOR MUST APPROVE ALL EMPLOYEE WAGE CHANGES. |
| GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC | PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| EMPLOYEES OF THE ORGANIZATION | PART VII, SECTION A | THE EMPLOYEES OF THE ORGANIZATION ARE PAID THROUGH AN ARRANGEMENT WITH THE AMERICAN OPTOMETRIC ASSOCIATION, AN UNRELATED ORGANIZATION. |
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