| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 2B: | PURSUANT TO A WRITTEN COST-SHARING AGREEMENT, THE TOBACCO-FREE KIDS ACTION FUND SHARES EMPLOYEES WITH THE CAMPAIGN FOR TOBACCO-FREE KIDS ("CFTFK," EIN: 52-1969967), AN IRC SECTION 501(C)(3) ORGANIZATION. UNDER THE AGREEMENT, THE TOBACCO-FREE KIDS ACTION FUND REIMBURSES CFTFK FOR ALL COSTS RELATED TO THE EMPLOYEE'S WORK ON ITS BEHALF, INCLUDING RELATED TAXES. CFTFK, AS THE COMMON PAYMASTER, SUBMITS ALL TAX FILINGS FOR THE SHARED EMPLOYEES. |
| FORM 990, PART VI, SECTION A, LINE 8B | NO COMMITTEES ARE AUTHORIZED TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINANCE & ADMINISTRATION STAFF, IN CONSULTATION WITH OUR OUTSIDE ACCOUNTING FIRM, PREPARES THE 990 FORM EACH YEAR. ONCE IT IS COMPLETED AND APPROVED BY THE VICE-PRESIDENT FOR FINANCE & ADMINISTRATION AND THE PRESIDENT, IT IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS (WHICH INCLUDES THE FINANCE COMMITTEE CHAIR) AND TO THE FULL BOARD OF DIRECTORS ALONG WITH KEY UNDERLYING DATA AND RECORDS. THE FINANCE COMMITTEE AND BOARD ARE GIVEN READY ACCESS TO RELEVANT STAFF AS WELL AS THE ACCOUNTING FIRM IN THE EVENT THAT THE COMMITTEE HAS QUESTIONS OR WANTS TO REVIEW ANY DATA OR RECORDS THAT WERE NOT INITIALLY PROVIDED. |
| FORM 990, PART VI, SECTION B, LINE 12C | TOBACCO-FREE KIDS ACTION FUND HAS A FORMAL, WRITTEN CONFLICT OF INTEREST POLICY FOR STAFF AND BOARD THAT IS PERIODICALLY REVIEWED AND, AS NEEDED, UPDATED AND REVISED. THE WRITTEN POLICY IS PERIODICALLY DISTRIBUTED TO ALL STAFF AND BOARD MEMBERS, AND ALWAYS DISTRIBUTED WHEN ANY SIGNIFICANT CHANGES ARE MADE. ALL NEW STAFF MEMBERS AND NEW BOARD MEMBERS ARE GIVEN A COPY OF THE WRITTEN CONFLICTS OF INTEREST POLICY, AND IT IS AVAILABLE ON THE CAMPAIGN'S INTERNAL COMPUTER NETWORK. THE CONFLICT OF INTEREST POLICY CLEARLY STATES THAT STAFF AND BOARD MUST DISCLOSE ANY OF THEIR EXISTING OR PLANNED ACTIVITIES THAT MIGHT CONSTITUTE A CONFLICT OF INTEREST AND THAT THE CAMPAIGN RESERVES THE RIGHT TO TAKE ANY REASONABLE ACTION TO RESOLVE A CONFLICT SITUATION, INCLUDING THE POSSIBLE TERMINATION OF AN EMPLOYEE AND/OR BOARD MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT'S COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD WHO WORK AT SIMILAR ORGANIZATIONS AND ARE FAMILIAR WITH COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED INDIVIDUALS. THE BOARD EVALUATES THE PERFORMANCE OF THE PRESIDENT ANNUALLY AND MAKES RECOMMENDATIONS ON SALARY INCREASES BASED ON PERFORMANCE AND THE AVERAGE RATE OF INFLATION. COMPENSATION IS CONSIDERED AND APPROVED IN AN EXECUTIVE SESSION BY THE FULL BOARD OF DIRECTORS. PERIODICALLY, HR REVIEWS COMPENSATION OF THE EXECUTIVE MANAGEMENT TEAM AND STAFF TO ENSURE THAT COMPENSATIONS ARE IN LINE WITH SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT OTHER NON-PROFIT ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST, THE ORGANIZATION MAKES AVAILABLE THE DOCUMENTS REQUIRED TO BE MADE PUBLICLY AVAILABLE BY SECTION 6104. |
| FORM 990, PART IX, LINE 11G | PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 7,261,769. MANAGEMENT AND GENERAL EXPENSES 155,711. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,417,480. |
| FORM 990, PART XII, LINE 2C: | TOBACCO-FREE KIDS ACTION FUND DID NOT CHANGE THE OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR. |
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