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 V, LINE 2A | NUMBER OF EMPLOYEES: SIGMA KAPPA HAD 105 EMPLOYEES DURING THE FISCAL YEAR. SIGMA KAPPA UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION, WHICH FILES A W-3 ON THEIR BEHALF. |
| FORM 990, PART VI, SECTION B, LINE 11B | PROCESS TO REVIEW TO FORM 990: A REVIEW OF THE TAX RETURN IS PERFORMED BY THE TREASURER, WITH INITIAL QUESTIONS DIRECTED TO THE EXECUTIVE DIRECTOR. THE TAX RETURNS ARE THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: AN ANNUAL QUESTIONNAIRE IS COMPLETED AND SIGNED BY THE BOARD AND OFFICERS AND EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR REVIEWS THE SIGNED COPIES AND DISCUSSES ANY CONFLICTS WITH THE BOARD. A MEMBER WITH A CONFLICT WOULD SELF DISCLOSE DURING A DISCUSSION INVOLVING THE CONFLICT AND WOULD NOT VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15A | REVIEW OF CEO OR TOP MANAGMENT OFFICIAL COMPENSATION: THE EXECUTIVE DIRECTOR IS PAID BY A RELATED ORGANIZATION. THE EXECUTIVE DIRECTOR'S PERFORMANCE IS ASSESSED CONTINUALLY BY THE PRESIDENT OF THE BOARD OF DIRECTORS WITH CONTINUAL FEEDBACK PROVIDED TO THE REMAINING BOARD MEMBERS. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND ADJUSTED AS A RESULT OF THE ONGOING PERFORMANCE ASSESSMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, & FINANCIAL STATEMENTS: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
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