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 | THE CLERK OF THE FINANCE COMMITTEE AND THE TREASURER OF FCNL REVIEW THE DRAFT VERSION OF FEDERAL FORM 990. THE FORM 990 WILL NOT BE FILED WITH THE INTERNAL REVENUE SERVICE UNTIL A NOTICE IS SENT INDICATING THE DRAFT 990 IS AVAILABLE FOR VIEWING TO THE FULL FINANCE COMMITTEE AND EXECUTIVE COMMITTEE IN ADDITION TO THE FINANCE COMMITTEE CLERK AND TREASURER REVIEWING THE DRAFT 990. THE FINANCE COMMITTEE AND THE FCNL EXECUTIVE COMMITTEE SHALL RECEIVE A REPORT ON THIS REVIEW AT THEIR NEXT REGULAR MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS DISCUSSED ANNUALLY BY THE EXECUTIVE COMMITTEE AT THE FIRST MEETING OF THE CALENDAR YEAR AND REVIEWED AS NEEDED. THIS POLICY IS ALSO A PART OF NEW MEMBER ORIENTATION. WHEN AN EXECUTIVE COMMITTEE MEMBER BECOMES AWARE OF A CONFLICT OF INTEREST, THE MEMBER SHALL GIVE NOTIFICATION IN WRITING TO THE CLERK OR ASSISTANT CLERK OF THE EXECUTIVE COMMITTEE. THE CLERK OR ASSISTANT CLERK WILL ADVISE AND ENCOURAGE THE MEMBER REGARDING APPROPRIATE PARTICIPATION IN ALL DISCUSSION, ADVOCACY, AND DECISIONS OF THE EXECUTIVE COMMITTEE RELATED TO THE SUBJECT OF THE CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | WHEN HIRING THE EXECUTIVE SECRETARY AND KEY EXECUTIVE STAFF, AND THEREAFTER FOR AT LEAST EVERY FIVE YEARS, THE FCNL EXECUTIVE COMMITTEE WILL PERFORM A THOROUGH REVIEW TO DETERMINE SUITABLE COMPENSATION. THE PROCESS IS TO INCLUDE A REVIEW OF COMPARABILITY DATA BY THE EXECUTIVE COMMITTEE. COMPARABILITY DATA MAY INCLUDE COMPENSATION SURVEYS, WRITTEN EMPLOYMENT CONTRACTS, AND 990S OF SIMILAR ORGANIZATIONS. THE EXECUTIVE COMMITTEE WILL RETAIN DOCUMENTATION OF THE DELIBERATION AND FINAL DECISION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FCNL ANNUAL REPORT, THE FEDERAL FORM 990, THE IRS DETERMINATION LETTER, AND THE CONFLICT OF INTEREST POLICY ARE ALL AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS RECEIVED IN WRITING, BY PHONE, FAX, OR E-MAIL WILL BE HONORED BY DIRECTING THE REQUESTORS TO FCNL'S WEBSITE (WWW.FCNL.ORG). THE CURRENT FEDERAL FORM 990(NOT INCLUDING SCHEDULE B), THE IRS FORM 1023 TAX EXEMPTION APPLICATION, CONFLICT OF INTEREST POLICY, AND THE ANNUAL REPORT CAN BE FOUND ON THE FCNL'S WEBSITE IN ADOBE FORMAT. |
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