Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS 10 CLASSES OF MEMBERSHIP: NOT-FOR-PROFIT ORGANIZATIONS, GOVERNMENT, INDIVIDUALS, HYBRID, HEALTH PLANS, PROVIDERS, STANDARDS ORGANIZATIONS, AFFILIATES, VENDORS, AND E-MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL CLASSES OF MEMBERSHIP, EXCEPT FOR E-MEMBERS, HAVE THE POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE OUTSIDE CPA FIRM WHICH PERFORMS THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENT AUDIT ALSO PREPARES THE ORGANIZATION'S FORM 990. A DRAFT OF THE 990 IS SENT TO THE CEO, AS WELL AS A MANAGER FROM ANOTHER CPA FIRM THAT PROVIDES MONTHLY ACCOUNTING SERVICES TO THE ORGANIZATION. THE DRAFT IS ALSO SENT TO THE ORGANIZATION'S FINANCE COMMITTEE. ALL PARTIES REVIEW THE 990. ANY NECESSARY CHANGES ARE THEN MADE BY THE AUDITING CPA FIRM. THE CEO THEN MAKES A FINAL REVIEW OF THE 990, SIGNS IT AND FILES IT WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CEO MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANY RELATIONSHIPS WHICH THE CEO BELIEVES CLEARLY VIOLATE THE POLICY ARE DISALLOWED/TERMINATED BY THE CEO. IF THE CEO IS UNSURE, THE MATTER IS BROUGHT TO THE BOARD FOR REVIEW. ANY RELATIONSHIPS WHICH ARE DEEMED TO BE A VIOLIATION OF THE POLICY ARE DISALLOWED/TERMINATED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION'S BOARD HAS A COMPENSATION COMMITTEE WHICH DETERMINES THE SALARY OF THE CEO. THE COMPENSATION COMMITTEE PERFORMS A REVIEW OF THE CEO'S SALARY EVERY TWO YEARS. UNDER THESE REVIEWS, THE COMPENSATION COMMITTEE USES PUBLISHED COMPENSATION REPORTS AND STUDIES THE SALARIES OF CEO'S OF SIMILAR SIZED ORGANIZATIONS. AFTER THE CEO'S SALARY IS DETERMINED BY THE COMPENSATION COMMITTEE, IT MUST THEN BE APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
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