Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 3 | Delegated promotional and advancement roles as well as regional customer service and limited operational duties to two independent contractors who serve respectively the Asia Pacific and Africa region and Europe, the Middle East, and North Africa region. |
| Form 990, Part VI, Section B, line 11b | The public accounting firm prepares a draft of the form 990 based on information provided by management. The draft 990 is reviewed by the CEO, the CAO and the Board of Directors prior to filing |
| Form 990, Part VI, Section B, line 12c | In accordance with IBLCE policy, volunteers and staff execute an annual conflict of interest form and disclosure form. These forms then go to Audit for review. Conflicts are disclosed and handled appropriately. A common management practice vis--vis conflict is recusal from discussion sometimes vote as well, depending upon the nature of the conflict. |
| 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. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, its bylaws, are available on the organization's website. Its financial information is available via its 990. Its conflict of interest policy is available by request. |
| Form 990, Part XII, Line 2c: | The organization has a committee that assumes responsibility for oversight of the audit, including selection of an independent accountant. This process has not changed from prior years. |
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