| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE OXFAM AMERICA ACTION FUND (OAAF) IS RELATED TO OXFAM AMERICA, INC. ("OXFAM"). OXFAM APPOINTS THE BOARD OF DIRECTORS TO OAAF AND IS ITS SOLE CORPORATE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | OXFAM APPOINTS THE BOARD OF DIRECTORS TO OAAF AND IS ITS SOLE CORPORATE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7B | OXFAM AMERICA, INC. (THE SOLE MEMBER) HAS THE DECISION-MAKING POWER TO 1. ELECT THE BOARD OF OAAF, 2. AMEND THE CORPORATE BYLAWS OF OAAF, AND 3. AMEND THE ARTICLES OF INCORPORATION OF OAAF. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY OA'S FINANCE DEPARTMENT UNDER DIRECTION OF THE CHIEF FINANCIAL OFFICER. THE COMPLETED RETURN IS REVIEWED BY OAAF'S ASSISTANT TREASURER, AND SUBMITTED FOR REVIEW TO THE AUDIT COMMITTEE OF OA'S BOARD OF DIRECTORS. THE FORM 990 IS PROVIDED TO THE OAAF BOARD BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE EXPECTED TO REVEAL ANY POTENTIAL CONFLICT OF INTEREST. ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES SIGN A STATEMENT ANNUALLY, VERIFYING THAT THEY HAVE REVIEWED OA'S CONFLICT OF INTEREST POLICY AND HAVE DISCLOSED ANY ACTIVITY WHICH CONTRAVENES THE POLICY. DURING THE COURSE OF DELIBERATIONS, IF A DIRECTOR FINDS THAT HE HAS A CONFLICT OF INTEREST ON A MATTER AT HAND, HE/SHE MUST DECLARE IT AND EXCUSE THEMSELVES FROM THE DELIBERATIONS TO ALLOW THE OTHER DIRECTORS PRESENT TO DETERMINE THE BEST COURSE OF ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | OXFAM AMERICA ACTION FUND DOES NOT DIRECTLY COMPENSATE THEIR PRESIDENT OR ANY OFFICERS. COMPENSATION FOR OXFAM AMERICA EXECUTIVES IS SET BY A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS OF THE OXFAM AMERICA BOARD OF DIRECTORS. OAAF COMPENSATION IS ADMINISTERED BY OXFAM AMERICA PURSUANT TO A SERVICES AGREEMENT. COMPENSATION FOR OXFAM AMERICA EXECUTIVES IS SET BY A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE COMMITTEE REGULARLY ENGAGES QUALIFIED INDEPENDENT CONSULTANTS TO ENSURE THAT TOTAL EXECUTIVE COMPENSATION IS BOTH COMPETITIVE AND REASONABLE AS COMPARED TO MARKET, THAT IT CONFORMS TO IRS GUIDELINES, AND WOULD NOT BE CONSIDERED EXCESSIVE UNDER INTERMEDIATE SANCTIONS PROVISIONS CONTAINED IN SECTION 4958 OF THE INTERNAL REVENUE CODE. AS OF NOVEMBER 1, 2010, BASED ON RECOMMENDATIONS OF INDEPENDENT CONSULTANTS, THE COMPENSATION COMMITTEE DECIDED TO INSTITUTE A BENEFIT PROGRAM WHICH REQUIRES EXECUTIVES TO INVEST AFTER TAX INCOME INTO ONE OF A LIMITED NUMBER OF THIRD PARTY BENEFIT PLANS. THE AFTER-TAX AMOUNT ASSOCIATED WITH THE PROGRAM IS INCLUDED AS REPORTABLE W-2 COMPENSATION IN PART VII, AND IN SCHEDULE J, PART II, COLUMN B (III), OTHER REPORTABLE COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL INFORMATION AND FORMS 990 WITHOUT SCHEDULE B ARE AVAILABLE AT WWW.OXFAMACTION.ORG, WWW.GUIDESTAR.ORG AND UPON REQUEST. OAAF WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST. THE ORGANIZATION'S FORMS 990 ARE AVAILABLE TO THE PUBLIC FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
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