| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | COPIES OF THE FINAL FORM 990 ARE MADE AVAILABLE TO ALL DIRECTORS FOR REVIEW BEFORE IT IS PROCESSED FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR AND OFFICER OF THE BOARD ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE CORPORATION IS A TAX-EXEMPT 501(C)(4) ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE BOARD AND PRESIDENT AND CEO ARE RESPONSIBLE FOR ENSURING ALL CONFLICTS OF INTEREST DISCLOSURE STATEMENTS ARE SUBMITTED TO THE ORGANIZATION AND FOR REVIEWING THE STATEMENTS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON DISCLOSES THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR AMENDMENT. AFTER DISCLOSING THE FINANCIAL INTEREST, THE INTERESTED PERSON WILL NOT PARTICIPATE IN THE BOARD'S CONSIDERATION OF THE PROPOSED TRANSACTION. AFTER THE BOARD HAS OBTAINED ALL NECESSARY INFORMATION REGARDING THE PROPOSED TRANSACTION OR ARRANGEMENT, THE BOARD MEETS WITHOUT THE PRESENCE OF THE INTERESTED PERSON, AND VOTES ON IF THEY WILL APPROVE THE TRANSACTION. ALL RECORDS OF THESE PROCEEDINGS ARE MAINTAINED IN THE MINUTES OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PRESIDENT AND CEO'S COMPENSATION IS PAID BY NATIONAL IMMIGRATION LAW CENTER, A RELATED NONPROFIT ORGANIZATION. THE PROCESS USED BY NATIONAL IMMIGRATION LAW CENTER TO DETERMINE THE COMPENSATION OF THE PRESIDENT AND CEO INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, SECTION A, LINE 1A: | DIRECTOR SARA K. GOULD WAS EMPLOYED BY NATIONAL IMMIGRATION LAW CENTER (NILC) IN AN INTERIM STAFF CAPACITY DURING THE FIRST HALF OF 2023. AFTER LEAVING NILC, SHE JOINED THE BOARD OF NILC IMMIGRANT JUSTICE FUND (IJF) AS A DIRECTOR AT THE START OF FISCAL YEAR 2024. THE CALENDAR YEAR 2023 COMPENSATION REPORTED IN PART VII, SECTION A, LINE 1A, AND IN SCHEDULE J, PART II, WAS EARNED FOR HER SERVICES AS A NILC EMPLOYEE. SHE DID NOT RECEIVE ANY COMPENSATION FROM IJF OR NILC FOR HER SERVICES AS AN IJF DIRECTOR. |
| FORM 990, PART XI, LINE 8: | NILC IMMIGRANT JUSTICE FUND IS REPORTING A PRIOR PERIOD ADJUSTMENT OF $127,756 RELATING TO A RESTATEMENT OF PREPAID MARKETING EXPENSES FOR THE YEAR ENDED JUNE 30, 2023. |
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