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 A, LINE 1 | THE OFFICERS OF IBLCE AND THE CHAIR OF THE GOVERNANCE COMMITTEE SHALL CONSTITUTE THE EXECUTIVE COMMITTEE. THE CHAIR OF THE BOARD SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. IN ADDITION, IF THE IMMEDIATE PAST CHAIR OF IBLCE REMAINS ON THE BOARD AS A BOARD DIRECTOR AFTER HIS OR HER TERM OF OFFICE AS CHAIR HAS EXPIRED, THE IMMEDIATE PAST CHAIR SHALL SERVE AS A NON-VOTING MEMBER OF THE EXECUTIVE COMMITTEE. EXCEPT FOR THE POWER TO FILL VACANCIES ON THE BOARD, AMEND THE ARTICLES OF INCORPORATION, ADOPT, AMEND OR REPEAL THE BYLAWS OR APPROVE A PLAN OF MERGER, THE EXECUTIVE COMMITTEE SHALL HAVE ALL OF THE POWERS AND AUTHORITY OF THE BOARD IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 3 | DELEGATED REGIONAL OPERATIONS TO REGIONAL DIRECTORS IN AUSTRIA AND AUSTRALIA WHO ARE INDEPENDENT CONTRACTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE PUBLIC ACCOUNTING FIRM PREPARES A DRAFT OF THE FORM 990 BASED ON INFORMATION PROVIDED BY MANAGEMENT. THE DRAFT 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN ACCORDANCE WITH IBLCE POLICY, VOLUNTEERS EXECUTE AN ANNUAL CONFLICT OF INTEREST FORM AND DISCLOSURE FORM. THESE FORMS THEN GO TO THE AUDIT COMMITTEE FOR REVIEW. CONFLICTS ARE DISCLOSED AND HANDLED APPROPRIATELY. A COMMON MANAGEMENT PRACTICE VIS-A-VIS CONFLICT IS RECUSAL FROM DISCUSSION SOMETIMES VOTE AS WELL, DEPENDING UPON THE NATURE OF THE CONFLICT. THERE IS ALSO A NEPOTISM POLICY. STAFF ARE COVERED BY PERSONNEL POLICIES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION UTILIZES COMPARABILITY DATA, INDEPENDENT PERSONS AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISION MAKING PROCESS WHEN SETTING THE COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. THE PROCESS WAS LAST UNDERTAKEN IN 2016. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE 990 IS AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AS WELL AS ON ANOTHER WEBSITE. THE AUDITED FINANCIAL STATEMENTS ARE CONSOLIDATED AND INCLUDE IBLCE AND A RELATED ORGANIZATION CALLED MILCC. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST. THE BYLAWS ARE ON THE ORGANIZATION'S WEBSITE, BUT THE OTHER GOVERNING DOCUMENTS ARE NOT. |
| FORM 990, PART XI, LINE 9: | FOREIGN CURRENCY LOSS -7,381. |
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