| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, line 11b | A copy of the 990 is provided to all board members for review before filing. |
| Form 990, Part VI, Section B, line 12c | The 501(c)(4) relies on the 501(c)(3) related party's policies. As such, the organization requires all employees upon employment to sign a statement indicating that they have received the organization's human resource manual and that they agree to abide by all the policies it contains including conflict of interest. Staff members are asked to contact human resources with any questions about potential conflicts of interest. The human resources department collects the necessary information from the staff member and their supervisor as necessary to determine if a potential conflict exists. Human resources consults with senior management to make a final determination and provides the staff member with a written response regarding the situation. |
| Form 990, Part VI, Section B, line 15 | The organization submits all its job descriptions for market assessments periodically and each time a position is created or modified. The market assessments are completed by an independent firm that recommends a compensation range for each position based on competitive data of similar positions. Concerning the CEO's position, the market assessment includes a comprehensive analysis with recommendations for the board of directors who determine and approve the CEO's compensation. Compensation for newly created officers and other key positions is recommended by the CEO, with input from the market assessments, and approved by the board of directors as part of the annual plan and budget. An annual rate of increase for existing positions is recommended by the CEO and approved by the board of directors. Discussions with the board of directors are recorded in the minutes of the meetings. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. |
| Form 990, Part XII, Line 2c | Board of directors review the financial statements prior to issuance. The same committee selects the independent accountant to perform the audit. |
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