Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS | FORM 990, PAGE 1, PART I, LINE 6 | VOLUNTEERS PROVIDE ADMINISTRATIVE AND FUND-RAISING SUPPORT. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | PRIOR TO FILING THE FORM 990, A DRAFT IN PDF FORMAT IS PROVIDED TO ALL BOARD MEMBERS ALONG WITH AN EMAIL CALLING THEIR ATTENTION TO PORTIONS OF THE FORMS. COMMENTS AND CORRECTIONS ARE STRONGLY ENCOURAGED. IN ADDITION, THE EXECUTIVE DIRECTOR DISCUSSES THE DRAFT FORM IN DETAIL WITH THE PREPARER IN ADVANCE OF FILING. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL SALARY, WITH NO PARTICIPATION BY THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THE EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR PROFIT ORGANIZATIONS. DISCUSSIONS AND DECISIONS REGARDING THE COMPENSATION ARE DOCUMENTED IN BOARD MEETING MINUTES. THE EXECUTIVE DIRECTOR ALSO RECEIVES REIMBURSEMENTS FOR ROUTINE, REASONABLE,AND DOCUMENTED EXPENSES INCURRED DURING THE YEAR UNDER AN ACCOUNTABLE PLAN. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | THE EXECUTIVE DIRECTOR'S SALARY AND BENEFITS IS SET BY THE BOARD OF DIRECTORS USING COMPARABLE MARKET DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS. THE EXECUTIVE DIRECTOR IS NOT INCLUDED IN THOSE DELIBERATIONS. THE EXECUTIVE DIRECTOR SETS THE SALARY LEVELS AND BENEFITS OF STAFF WITHIN THE LINE ITEM BUDGET, AND THE BOARD OF DIRECTORS APPROVES THE OVERALL BUDGET. DISCUSSIONS AND DECISIONS REGARDING THE BUDGET ARE DOCUMENTED IN BOARD MEETING MINUTES. MEMBERS OF THE BOARD OF DIRECTORS ARE NOT COMPENSATED. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | WE CONSIDER REQUESTS ON A CASE-BY-CASE BASIS. |
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