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 1A | IPNA DELEGATES AUTHORITY TO ITS EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE ADDRESSES ISSUES THAT ARISE BETWEEN BOARD MEETINGS AND FUNCTIONS AS THE HR COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD PRESIDENT AND OPERATIONS DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND THE EXECUTIVE TEAM ARE REQUIRED TO ANNUALLY CONFIRM THAT THEY ARE STILL IN COMPLIANCE WITH THE POLICY. COMPLIANCE IS REVIEWED AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S STARTING SALARY WAS BASED ON RESEARCH INTO THE MEDIAN SALARY FOR EXECUTIVE DIRECTORS OF NONPROFIT ORGANIZATIONS. THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL REVIEW FOR THE EXECUTIVE DIRECTOR, AND CHANGES OR UPDATES IN RESPONSIBILITIES, AMONG OTHER FACTORS, ARE CONSIDERED IN DETERMINING COMPENSATION INCREASES. THIS REVIEW WAS LAST PERFORMED IN 2022. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER OFFICERS ARE COMPENSATED, AND THE ORGANIZATION HAS NO KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 1: | BOOKS ARE KEPT ON A CASH BASIS EXCEPT FOR (1) TICKETS PURCHASED ONE YEAR IN ADVANCE, WHICH ARE RECORDED AS DEFERRED REVENUE, AND (2) THE EMPLOYEE RETENTION CREDIT RECEIVABLE, WHICH PURSUANT TO TREASURY. REG. SECTION 1.280C-1, IS RECORDED AS A REDUCTION OF EXPENSE IN THE YEAR EARNED. |
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