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 | DAV is a not-for-profit organization with members that have the right to participate in the Organization's governance. They, or their delegates, elect four members of DAV's Board of Directors. |
| Form 990, Part VI, Section A, line 7a | Please see Form 990, Part VI, Section A, Line 6. |
| Form 990, Part VI, Section B, line 11 | Following completion of Form 990 by the DAV's tax preparer, it is reviewed by DAV's Accounting Department Staff and Executive Director. Once resulting revisions are made, the Form is mailed to the Board of Directors for their review and quesitons. It is subsequently filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | All members of the Board of Directors receive a copy of the Conflict of Interest Policy immediately upon assuming office, or at a minimum, annually. The same process applies to key employees and department directors. Recipients acknowledge they have read the Policy, identify any areas of conflict and return the signed disclosure form to the DAV Executive Director. Responses are reviewed and identified. Conflicts are referred to the Board of Directors for discussion and approval as appropriate. |
| Form 990, Part VI, Section B, line 15 | Every four or five years DAV hires an independent consulting firm to review compensation of DAV National Adjutant and CEO, Executive Directors, key employees, and other top management officials. This involves review of position responsibilities, accumulation of comparable data from other organizations and determination of appropriate compensation ranges for each. The ranges are reviewed and approved by independent members of the Board of Directors (Board). Any subsequent changes in compensation, typically annual and within the established ranges, are also approved by the Board. Non-employee members of DAV's Board receive a daily per diem of $250 when attending meetings or representing DAV at various related events. This is primarily to cover meals and lodging. |
| Form 990, Part VI, Section C, line 19 | Governing documents and the Conflict of Interest Policy are available upon request. The DAV Annual Report and most recent Form 990 are available on DAV's website (www.dav.org) and also upon request or public inspection at DAV National Headquarters. Form 1024 is available upon request. |
| Form 990, Part XI, line 9: | Pension Liability and Other Post-retirement Benefit Obligation Adjustment -10,929,753. |
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