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 2 | ARTHUR NIZZA, DARREN TAYLOR, MARK J. VAN DYKE, JOSEPH STASI, SHANNON REYNOLDS, RICHARD BIERMAN, JOHN PATRICK AND SHANNON HORGAN HAVE A BUSINESS RELATIONSHIP BECAUSE THEY ARE DIRECTORS OR OFFICERS OF RELATED FOR-PROFIT ENTITIES. |
| FORM 990, PART VI, SECTION A, LINE 3 | SINCE 2017, GEHA HAS CONTRACTED WITH THE COLONY GROUP (formerly known as new providence asset management) AND VANGUARD TO ACT AS THE INVESTMENT MANAGEMENT FIRMS FOR GEHA'S INVESTMENT PORTFOLIO. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS OF THE ORGANIZATION WERE AMENDED TO CHANGE THE FOLLOWING: A) DIRECTOR MEETING REQUIREMENTS RELATING TO NOTICE AND TIMING OF MEETINGS B) MEMBER MEETING REQUIREMENTS RELATING TO NOTICE AND TIMING OF MEETINGS C) EXPANSION OF METHODS UTILIZED FOR MATTERS BROUGHT BEFORE THE MEMBERSHIP FOR A VOTE D) COMPOSITION OF THE EXECUTIVE COMMITTEE E) ELIMINATE REDUNDANCY AND INCREASE FLEXIBILITY WITHIN THE BYLAWS AND OTHER GOVERNING DOCUMENTS |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP IN THE ASSOCIATION SHALL BE OPEN TO EMPLOYEES AND ANNUITANTS OF THE FEDERAL GOVERNMENT. SUCH PERSONS SHALL BECOME REGULAR MEMBERS BY ENROLLING IN A BENEFIT PLAN SPONSORED BY THE ASSOCIATION. REGULAR MEMBERSHIP SHALL TERMINATE WHEN A PERSON IS NO LONGER ENROLLED IN A BENEFIT PLAN SPONSORED BY THE ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE BOARD OF DIRECTORS FROM PERSONS NOMINATED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS APPROVE AMENDMENTS TO THE BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS PRESENTED AND DISTRIBUTED TO THE AUDIT COMMITTEE BY THE INDEPENDENT ACCOUNTING FIRM. QUESTIONS AND CONCERNS OF THE ORGANIZATION'S AUDIT COMMITTEE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. A FINAL COPY OF THE 990 IS PROVIDED TO BOARD OF DIRECTORS PRIOR TO FINAL FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL EMPLOYEES AND DIRECTORS RECEIVE ANNUAL CONFLICT OF INTEREST TRAINING AND COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AT THE END OF TRAINING. FOR EMPLOYEES, THEY MAY ALSO REPORT POTENTIAL CONFLICTS AT ANY TIME DIRECTLY TO THE COMPLIANCE OFFICER. THE RESULTS FOR EMPLOYEES ARE REVIEWED BY THE COMPLIANCE OFFICER AND GENERAL COUNSEL. FOR DIRECTORS, THE RESULTS ARE ALSO REVIEWED BY THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS ARE ADDRESSED ON AN INDIVIDUAL BASIS WITH EDUCATION AND, IF POSSIBLE, CONTROLS TO RESTRICT ACCESS TO SPECIFIC INFORMATION AND DUTIES. |
| FORM 990, PART VI, SECTION B, LINE 15A & 15B | COMPENSATION FOR GEHA PRESIDENT, OFFICERS, AND KEY EMPLOYEES WAS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE IN 2021. MARKET DATA WAS PROVIDED BY SULLIVAN COTTER, AN OUTSIDE EXECUTIVE COMPENSATION CONSULTANT. THESE ACTIONS ARE DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | INVESTMENT RETURN ON SUBSIDIARIES $ 7,602,883 CHANGE IN POSTRETIREMENT BENEFIT OBLIGATION $ 503,377 CLAIMS INCURRED BUT NOT REPORTED $ 306,000 -------------- $ 8,412,260 |
| FORM 990, PART XII, LINE 2C | GEHA'S BOARD OF DIRECTORS HAS AN AUDIT COMMITTEE. THIS COMMITTEE MEETS QUARTERLY WITH THE EXTERNAL AUDITORS. ANNUALLY, THE EXTERNAL AUDITORS PRESENT THE RESULTS OF THE CONSOLIDATED AUDIT TO THE COMMITTEE. |
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