| Return Reference | Explanation |
|---|---|
| Pt VI, Line 11b | The Form 990 is reviewed by the CEO prior to filing and is also reviewed by the Finance Committee. |
| Pt VI, Line 12c | The Organization has a Conflict of Interest Disclosure and Review policy. Elements of the policy include: authority and governance oversight; applicability; annual disclosure requirement; ongoing duty to disclose; collection, retension, and internal control safeguards; review process and financial oversight integration; management of conflicts of interest; documentation and transparency; compliance and enforcement. |
| Pt VI, Line 15a | The Executive Committee, composed entirely of independent, non-conflicted members, reviews and approves the Chief Executive Officers compensation annually. The CEO does not participate in these discussions. The Executive Committee follows a documented process consistent with the IRS rebuttable presumption of reasonableness, including review of relevant market data, contemporaneous documentation, and formal Executive Committee approval. Because there are limited directly comparable roles for a multi-state professional nursing leadership association of this type, the Executive Committee utilizes appropriate proxy comparability data, including compension information for executives of regional and national nursing organizations, healthcare associations, and similarly sized nonprofit and association management organizations. Executive Committee members are knowledgeable about pay rates in the Boston market. Based on qualifications, scope of responsibilities, performance outcomes, and market benchmarking, the Board determined the CEOs total compension to be reasonable and consistent with fair market value. |
| Pt VI, Line 19 | No documents available to the public. |
| Software ID: | 24020153 |
| Software Version: |