| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 5; PART V, LINES 1 & 2; PART IX, LINES 5 & 7. | NJLCV RELIES ON STAFF PROVIDED BY THE LEAGUE OF CONSERVATION VOTERS ("LCV," EIN: 52-1733698). NJLCV PAYS LCV FOR THE COST OF THESE INDIVIDUALS' SALARIES AND BENEFITS; THE EXPENSES ARE REFLECTED ON PART I, LINE 15 OF NJLCV'S FORM 990 AND AS SALARIES IN PART IX. LCV WITHHOLDS TAXES FROM ITS EMPLOYEES' PAYCHECKS AND ISSUES IRS FORM W-2 TO THEM. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF FORM 990 IS ELECTRONICALLY SENT TO ALL BOARD MEMBERS WHO ARE GIVEN SEVEN DAYS TO REVIEW AND COMMENT. THE 990 IS THEN FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING. BUT AFTER THE PRESENTATION. HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT. AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS DELEGATES THE ANNUAL REVIEW AND COMPENSATION DECISION TO THE BOARD CHAIR. THE BOARD CHAIR RECEIVES THE EXECUTIVE DIRECTOR'S SELF REVIEW, ALONG WITH THE 306 DEGREE ANONYMOUS FEEDBACK (WHICH IS PART OF THE STANDARD ANNUAL REVIEW PROCESS) FROM THE EXECUTIVE DIRECTOR'S REPORTS. THE BOARD CHAIR RECEIVES THE ANNUAL EXTERNAL COMPETITIVE COMPENSATION ANALYSIS COORDINATED BY THE CHIEF OPERATING OFFICER WHICH COMPARES THE ORGANZATION'S SALARIES, BY POSITION AND LEVEL, TO THE GENERAL MARKET, AND WHEN POSSIBLE, NARROWS THE COMPARISON TO SIMILAR ORGANIZATIONS OF SIZE, INCOME LEVEL AND MISSION, WITHIN THE SAME GEOGRAPHIC REGION. THE BOARD CHAIR ASSESSES THE SELF REVIEW AND STAFF FEEDBACK, ALONG WITH PERFORMANCE RECOMMENDATIONS, AND DOCUMENTS THE REVIEW OF PERFORMANCE AND COMPENSATION ADJUSTMENT. THE BOARD CHAIR MEETS IN PERSON WITH THE EXECUTIVE DIRECTOR, GOES OVER THE PERFORMANCE REVIEW AND CONFIRMS A SALARY ADJUSTMENT, IF ANY. THE BOARD CHAIR NOTIFIES THE CHIEF OPERATING OFFICER OF THE CONCLUSION AND PROVIDES A COMPLETED REVIEW FOR FILING WITHIN THE PERSONNEL RECORDS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION PROVIDES ALL DOCUMENTS REQUIRED BY LAW TO BE MADE AVAILABLE IN RESONSE TO A REQUEST FROM THE PUBLIC. |
| PART XII, LINE 2C | SAME AS LAST YEAR. |
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