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 IV, LINE 11F: | THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740) SO THIS DISCLOSURE IS NO LONGER REQUIRED BASED ON RECENT GUIDANCE BY THE AICPA. |
| FORM 990, PART VI, SECTION A, LINE 8B | NJPIRG STUDENT CHAPTERS DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT. IT IS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, NJPIRG STUDENT CHAPTERS REQUIRES ALL OFFICERS, DIRECTORS AND INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER NJPIRG STUDENT CHAPTERS TO COMPLETE AN ANNUAL STATEMENT DISCLOSING TO THE BOARD ANY BUSINESS, CONTRACTUAL OR FINANCIAL RELATIONSHIPS THE PERSON HAS WITH OTHER ORGANIZATIONS. IN ADDITION, SAID PERSONS HAVE AN ONGOING OBLIGATION TO DISCLOSE TO THE BOARD ANY FINANCIAL INTEREST, DIRECT OR INDIRECT, THAT THE PERSON WOULD GAIN FROM ANY PARTICULAR TRANSACTION, CONTRACT, OR POLICY UNDER CONSIDERATION BY NJPIRG STUDENT CHAPTERS. THE BOARD MUST ASSESS POTENTIAL CONFLICTS ON A CASE-BY-CASE BASIS, CONFLICTED PERSONS MUST ABSTAIN FROM THE DELIBERATION OF THE TRANSACTION, AND CORPORATE RECORDS BE MAINTAINED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE WILL ESTABLISH ACCEPTABLE COMPENSATION PACKAGES AFTER REVIEWING AT LEAST ONE OF THE FOLLOWING: 1) INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES; 2) CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; 3) ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS. DOCUMENTATION OF THE COMPENSATION DELIBERATION AND DECISION IS KEPT ON FILE. |
| FORM 990, PART VI, SECTION C, LINE 19 | NJPIRG STUDENT CHAPTERS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST FOR THE INFORMATION. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS - OTHER: PROGRAM SERVICE EXPENSES 125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125. CONSULTANTS - VENDOR SERVICES: PROGRAM SERVICE EXPENSES 5,097. MANAGEMENT AND GENERAL EXPENSES 15,291. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,388. CITIZEN OUTREACH: PROGRAM SERVICE EXPENSES 100,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,000. |
| FORM 990, PART XII, LINE 2C: | THE BOARD IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND FINANCIAL STATEMENT PREPARATION AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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