Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 1 | IN MARCH 2012, BOARD OF DIRECTORS APPROVED AN ORGANIZATIONAL EXPENDITURE AUTHORIZATION POLICY AS FOLLOWS: 1. EXECUTIVE DIRECTOR CAN APPROVE EXPENDITURES UP TO $25,000, LIMIT 8 TIMES PER YEAR WITHOUT PRIOR APPROVAL FROM THE BOARD, 2. CHAIRMAN AND VICE-CHAIR CAN APPROVE EXPENDITURES BETWEEN $25,000 AND UP TO $250,000 WITHOUT FULL BOARD APPROVAL, LIMIT OF 4 TIMES PER YEAR, AND 3. EXPENDITURES OVER $250,000 REQUIRE FULL BOARD APPROVAL. ANY APPROVAL UNDER 1 & 2 ARE COMMUNICATED TO THE FULL BOARD EITHER VIA ELECTRONIC UPDATES OR AT BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CHIEF FINANCIAL OFFICER/TREASURER WORKS CLOSELY WITH THE INDEPENDENT AUDITOR AND TAX ADVISORS IN PREPARING AND PROVIDING SCHEDULES AND DOCUMENTS REQUIRED TO COMPLETE FORM 990. ONCE COMPLETED AND REVIEWED BY THE ACCOUNTING FIRM THE TREASURER THEN REVIEWS THE FORM 990 FOR NECESSARY CHANGES. THE FINAL DRAFT VERSION OF THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATIONS EXECUTIVE DIRECTOR, CHIEF OPERATING OFFICER, AND LEGAL COUNSEL. ONCE REVIEWED AND ALL QUESTIONS ARE ANSWERED AND CHANGES MADE, IF APPLICABLE, THE EXECUTIVE DIRECTOR SIGNS THE RETURN AND PROVIDES A COMPLETE COPY OF THE FINAL FORM 990 TO THE FULL BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS AND OFFICERS SIGN ANNUAL CONFLICT OF INTEREST AGREEMENTS, WHEREBY THEY MUST DISCLOSE FINANCIAL INTEREST THAT MAY CREATE, OR MAY APPEAR TO CREATE, CONFLICTS OF INTEREST. IN SUCH CIRCUMSTANCES, THE AFFECTED DIRECTOR SHALL NOT PARTICIPATE IN THE DELIBERATIONS OR VOTING BY THE BOARD AS TO THE MATTER AT ISSUE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS AUTHORIZES THE HIRING OF THE EXECUTIVE DIRECTOR AND RELATED COMPENSATION ADJUSTMENTS. THIS LAST OCCURRED IN DECEMBER 2013, THE CHAIRMAN REVIEWED COMPENSATION OF OTHER STAFF IN ADDITION TO REVIEW OF OTHER ORGANIZATION'S 990'S THE CHAIRMAN PRESENTED THE RESULTS AND RECOMMENDATIONS TO THE FULL BOARD DURING EXECUTIVE SESSION FOLLOWING THE BOARD MEETING. THE FULL BOARD VOTED AND RESULTS WERE PROVIDED TO THE CHIEF FINANCIAL OFFICER TO MAKE NECESSARY PAYROLL ADJUSTMENTS. FOR OTHER STAFF, THE EXECUTIVE DIRECTOR AND CHIEF OPERATING OFFICER DISCUSS COMPENSATION PACKAGES/ADJUSTMENTS. AT YEAR END THE CHIEF OPERATING OFFICER WILL CONDUCT ALL PERFORMANCE REVIEWS; ALL 3 PARTIES WILL SIGN THE REVIEW EMPLOYEE, CHIEF OPERATING OFFICER AND EXECUTIVE DIRECTOR. THE CHIEF FINANCIAL OFFICER FILES ALL PERFORMANCE EVALUATIONS IN EMPLOYEE PERSONNEL FILES ALONG WITH THE MEMO RECEIVED FROM THE EXECUTIVE DIRECTOR AUTHORIZING THE COMPENSATION ADJUSTMENT TO BE MADE ON PAYROLL. ADJUSTMENTS TO COMPENSATION ARE EFFECTIVE AT THE BEGINNING OF THE SUBSEQUENT YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICTS OF INTEREST AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE IS NO COMMITTEE THAT PERFORMS THESE RESPONSIBILITIES. |
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