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 B, LINE 11 | A COPY OF THE FORM 990 IS PRESENTED TO THE ENTIRE BOARD OF DIRECTORS BY THE THIRD PARTY TAX ACCOUNTANT. THE BOARD VOTES TO APPROVE THE FORM 990 BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE ASKED TO ANNUALLY SIGN A PARTICIPATION AGREEMENT. IT INCLUDES A SECTION ON CONFLICT OF INTEREST AS WELL AS THEIR DUTIES OF CONFIDENTIALITY, LOYALTY, ETC. BOARD MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS. CONFLICTS THAT DO ARISE ARE USUALLY RESOLVED BY ASKING A BOARD MEMBER TO RECUSE FROM VOTING OR SOME OTHER ARRANGEMENT DETERMINED BY THE CHAIR OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | AN ALL-STAFF COMPENSATION STUDY IS CONDUCTED EVERY 3-5 YEARS BY A PROFESSIONAL CONSULTING GROUP THROUGH WHICH COMPARATIVE DATA IS GATHERED REGARDING COMPENSATION FOR SIMILAR ROLES WITHIN SIMILAR ORGANIZATIONS (NATIONWIDE) AND WITHIN SIMILARLY-SIZED ORGANIZATIONS IN THIS GEOGRAPHIC AREA. INFORMED BY THAT COMPENSATION STUDY AND THE REVIEW OF SIMILAR ORGANIZATION'S 990S, THE CEO DETERMINES OFFICER'S AND OTHER KEY EMPLOYEE'S SALARIES. SIMILARLY, EXECUTIVE COMPENSATION IS ASSESSED AGAINST NATIONAL, LOCAL, AND INDUSTRY ORGANIZATIONS WITH SIMILAR BUDGETS AND STAFF SIZE. COMPARATIVE ANALYSES ARE EVALUATED BY A COMMITTEE OF THE BOARD. FINAL CEO SALARY IS DETERMINED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FORM 990 IS AVAILABLE UPON REQUEST AT NCCPA. |
| FORM 990 PART XII LINE 2C | THE ORGANIZATION ISSUED A REQUEST FOR PROPOSALS FOR A FINANCIAL AUDIT AND SELECTED A FIRM. THE PROCESS FOR OVERSIGHT OF FINANCIAL STATEMENTS HAS NOT CHANGED. |
| PART VI, LINE 13 | THE ORGANIZATION'S WHISTLEBLOWER POLICY IS CONTAINED IN THE EMPLOYEE HANDBOOK IN ITS OWN DEFINED SECTION. |
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