Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| REVIEW OF FORM 990 | PART VI, LINE 11B THE FORM 990 WAS PREPARED BY THE INDEPENDENT AUDITORS AND REVIEWED BY SENIOR MANAGEMENT. IT was THEN REVIEWED AND APPROVED BY THE AFCEA AUDIT COMMITTEE. THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW AND APPROVAL OF THE FORM 990 TO THE AFCEA AUDIT COMMITTEE FOR ORGANIZATIONAL EFFICIENCY AND EFFECTIVE FILING. |
| MONITORING OF CONFLICT OF INTEREST POLICY | PART VI, LINE 12C ANNUALLY, THE BOARD REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT. IF THERE IS A CONFLICT THE BOARD MEMBER WOULD BE ASKED TO RESIGN AND/OR RECUSE THEMSELVES FROM ANY VOTE WHERE THE CONFLICT WOULD COME INTO PLAY. |
| PROCESS FOR DETERMINING COMPENSATION | PART VI, LINE 15A & 15B COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY AN INDEPENDENT COMPENSATION COMMITTEE WHO REPORTS TO THE BOARD OF DIRECTORS. THE COMPENSATION IS APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS AS PART OF APPROVING THE FISCAL BUDGET. THERE IS USE OF COMPARABILITY DATA AND THE DECISION IS DOCUMENTED. |
| PUBLIC AVAILABILITY OF GOVERNING DOCUMENTS | PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| PART XII, LINE 2C | THE AUDIT COMMITTEE SCHEDULES A PLANNING MEETING, TYPICALLY IN LATE OCTOBER OR EARLY NOVEMBER, TO REVIEW PRELIMINARY YEAR END RESULTS FOR THE ENTITY, DISCUSS AUDIT PLANNING, IDENTIFY ANY POTENTIAL RISK AREAS OR ANY PARTICULAR AREAS OF AUDIT/RISK INTEREST. THEY ARE KEPT APPRISED OF ANY ISSUES DURING THE AUDIT AND TYPICALLY IN JANUARY THE COMMITTEE MEETS WITH THE AUDIT FIRM TO REVIEW DRAFTS OF THE STATEMENTS FOR THE ENTITY, DISCUSS INTERNAL CONTROLS, RISK AREAS, ADJUSTMENTS, ANY IDENTIFIED MATERIAL WEAKNESSES, AND ANY CONTROL DEFICIENCIES. |
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