| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | KEITH WILLIAMSON, DIRECTOR THRU NOVEMBER 2024, AND KHAMANI WILLIAMSON, DIRECTOR THRU MAY 2025, HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. COPIES ARE REVIEWED AND APPROVED BY MANAGEMENT, INCLUDING THE GENERAL SECRETARY. MANAGEMENT COMMUNICATES QUESTIONS AND CHANGES TO THE ACCOUNTING FIRM. IF NECESSARY, REVISED TAX RETURN IS PREPARED. THE FORM 990 IS THEN PRESENTED TO THE TREASURER, THE FINANCE COMMITTEE, AND THE AUDIT COMMITTEE TO REVIEW AND APPROVE. THE FORM 990 IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS DISCUSSED ANNUALLY BY THE FCNL EXECUTIVE COMMITTEE AT THE FIRST MEETING OF THE CALENDAR YEAR AND IF NEEDED AT OTHER TIMES DURING THE YEAR. AT THIS FIRST MEETING OF THE YEAR, EACH BOARD MEMBER RECEIVES A COPY OF THE POLICY TO READ AND SIGN. AT THIS POINT A MEMBER SHOULD ALSO LIST ANY CONFLICTS OF WHICH SHE/HE IS AWARE. WHEN AN FCNL EXECUTIVE COMMITTEE MEMBER BECOMES AWARE OF A CONFLICT OF INTEREST, THE MEMBER SHALL GIVE NOTIFICATION IN WRITING TO THE CLERK OR ASSISTANT CLERK. THE CLERK OR ASSISTANT CLERK WILL ADVISE AND ENCOURAGE THE MEMBER REGARDING APPROPRIATE PARTICIPATION IN ALL DISCUSSION, ADVOCACY, AND DECISIONS OF THE FCNL EXECUTIVE COMMITTEE RELATED TO THE SUBJECT OF THE CONFLICT OF INTEREST. THIS POLICY IS ALSO REVIEWED AS A PART OF NEW MEMBER ORIENTATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS APPROVES COMPENSATION FOR THE GENERAL SECRETARY AND KEY EXECUTIVE STAFF AFTER A THOROUGH REVIEW TO DETERMINE APPROPRIATE COMPENSATION. THE PROCESS INCLUDES A MARKET SURVEY PERFORMED BY A PROFESSIONAL COMPENSATION CONSULTANT EVERY THREE TO FOUR YEARS AND BY A REVIEW OF COMPARABILITY DATA BY THE EXECUTIVE COMMITTEE IN OTHER YEARS. COMPARABILITY DATA MAY INCLUDE COMPENSATION SURVEYS AND FORM 990S OF SIMILAR ORGANIZATIONS. A COMPENSATION CONSULTANT LAST PROVIDED DATA IN FY24. THE APPROVED SALARY IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS FORM 990, GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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