TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201313119349301231 - Submission: 2013-11-07 TIN: 13-0552040

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

CARNEGIE ENDOWMENT FOR INTERNATIONAL PEACE

Employer identification number

13-0552040

Identifier	Return Reference	Explanation
	FORM 990, PART VI, SECTION A, LINE 2	ROHAN S. WEERASINGHE AND RAYMOND MCGUIRE ARE EMPLOYED BY THE SAME CORPORATION.
	FORM 990, PART VI, SECTION B, LINE 11	PRIOR TO FILING, THE FORM 990 MUST BE REVIEWED BY SEVERAL DIFFERENT LAYERS WITHIN THE ORGANIZATION AS WELL AS BY THE ORGANIZATION'S EXTERNAL LEGAL COUNSEL. A COPY OF THE DRAFT FORM 990, PREPARED BY RSM MCGLADREY, INC. IS DISTRIBUTED TO ALL MEMBERS OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW. A REPRESENTATIVE FROM RSM MCGLADREY, INC. MEETS WITH MEMBERS OF THE AUDIT COMMITTEE AT THE OCTOBER BOARD OF TRUSTEES MEETING TO PROVIDE AN OVERVIEW OF THE ORGANIZATION'S CURRENT YEAR FORM 990. THE CHIEF FINANCIAL OFFICER THEN CLOSELY REVIEWS THE FORM 990 AND AGREES ALL AMOUNTS AND DISCLOSURES REFLECTED ON THE FORM TO THE ORGANIZATION'S BOOKS AND RECORDS. THE DRAFT FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S EXTERNAL LEGAL COUNSEL. THE EXECUTIVE VICE PRESIDENT PERFORMS A REVIEW OF THE FORM 990 PRIOR TO SIGNING. LASTLY, THE FINAL FORM 990 IS SENT TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING.
	FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING THAT ALL MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, AND KEY EMPLOYEES SUBMIT AN ANNUAL DISCLOSURE FORM INDICATING WHETHER A FAMILY RELATIONSHIP OR A BUSINESS RELATIONSHIP WITH ANY OFFICER, KEY EMPLOYEE, OR TRUSTEE EXISTS. THE TRUSTEES MUST ALSO LIST ALL AFFILIATIONS WITH ORGANIZATIONS IN WHICH THE TRUSTEE OR IMMEDIATE FAMILY IS AN OFFICER, DIRECTOR, TRUSTEE, OR MAJORITY OWNER. THE TRUSTEE MUST DISCLOSE ANY ACTIVITIES THAT ARE IN CONFLICT WITH THE TRUSTEE'S SERVICE TO THE ORGANIZATION. MEMBERS OF THE BOARD OF TRUSTEES SUBMIT THEIR DISCLOSURE FORMS TO THE CHAIRMAN OF THE AUDIT COMMITTEE FOR REVIEW. ANY PROPOSED TRANSACTION IN WHICH A TRUSTEE HAS A CONFLICT OF INTEREST MUST BE APPROVED BY A MAJORITY OF THE MEMBERS OF THE BOARD OF TRUSTEES OR THE APPLICABLE COMMITTEE ENTITLED TO VOTE WITH THE EXCEPTION OF THE TRUSTEE WITH THE CONFLICT. THE OFFICERS AND KEY EMPLOYEES SUBMIT THEIR ANNUAL DISCLOSURE FORMS TO THE CHIEF FINANCIAL OFFICER FOR REVIEW. FOR ALL EMPLOYEES, THE ORGANIZATION REQUIRES THAT EMPLOYEES ANNUALLY REVIEW THE CODE OF ETHICS POLICY THAT CONTAINS THE CONFLICT OF INTEREST POLICY. MANAGEMENT IS REQUIRED TO SUBMIT AN ANNUAL DISCLOSURE FORM OF OUTSIDE AFFILIATES TO THE DIRECTOR OF HUMAN RESOURCES. THE EXECUTIVE VICE PRESIDENT AND DIRECTOR OF HUMAN RESOURCES REVIEW ALL EMPLOYEE DISCLOSURE FORMS.
	FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT IS RECOMMENDED ANNUALLY BY THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES AND IS BASED ON PERFORMANCE AND INDEPENDENT SURVEYS OF COMPENSATION FOR EXECUTIVE OFFICERS WITHIN THE NON-PROFIT INDUSTRY AND COMPARABILITY CHARTS. THE BOARD OF TRUSTEES APPROVES THE PRESIDENT'S ANNUAL COMPENSATION. THE ANNUAL COMPENSATION FOR OFFICERS IS RECOMMENDED BY THE ORGANIZATION'S PRESIDENT TO THE GOVERNANCE COMMITTEE AND IS BASED ON PERFORMANCE AND REVIEW OF COMPARABILITY CHARTS AND INDEPENDENT COMPENSATION SURVEYS FOR MANAGEMENT OF NON-PROFITS. THE GOVERNANCE COMMITTEE CONSIDERS THE RECOMMENDATION AND MAKES REVISIONS IF NECESSARY PRIOR TO RECOMMENDING TO THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES APPROVES THE ANNUAL COMPENSATION FOR OFFICERS.
	FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:	FORM 990, PART XI, LINE 9:	FAIR VALUE GAIN ON INTEREST RATE SWAP AGREEMENT 5,256,439.
	FORM 990, PART XII, LINE 2C	THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS.

Identifier

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 2

ROHAN S. WEERASINGHE AND RAYMOND MCGUIRE ARE EMPLOYED BY THE SAME CORPORATION.

FORM 990, PART VI, SECTION B, LINE 11

PRIOR TO FILING, THE FORM 990 MUST BE REVIEWED BY SEVERAL DIFFERENT LAYERS WITHIN THE ORGANIZATION AS WELL AS BY THE ORGANIZATION'S EXTERNAL LEGAL COUNSEL. A COPY OF THE DRAFT FORM 990, PREPARED BY RSM MCGLADREY, INC. IS DISTRIBUTED TO ALL MEMBERS OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW. A REPRESENTATIVE FROM RSM MCGLADREY, INC. MEETS WITH MEMBERS OF THE AUDIT COMMITTEE AT THE OCTOBER BOARD OF TRUSTEES MEETING TO PROVIDE AN OVERVIEW OF THE ORGANIZATION'S CURRENT YEAR FORM 990. THE CHIEF FINANCIAL OFFICER THEN CLOSELY REVIEWS THE FORM 990 AND AGREES ALL AMOUNTS AND DISCLOSURES REFLECTED ON THE FORM TO THE ORGANIZATION'S BOOKS AND RECORDS. THE DRAFT FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S EXTERNAL LEGAL COUNSEL. THE EXECUTIVE VICE PRESIDENT PERFORMS A REVIEW OF THE FORM 990 PRIOR TO SIGNING. LASTLY, THE FINAL FORM 990 IS SENT TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

THE ORGANIZATION MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING THAT ALL MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, AND KEY EMPLOYEES SUBMIT AN ANNUAL DISCLOSURE FORM INDICATING WHETHER A FAMILY RELATIONSHIP OR A BUSINESS RELATIONSHIP WITH ANY OFFICER, KEY EMPLOYEE, OR TRUSTEE EXISTS. THE TRUSTEES MUST ALSO LIST ALL AFFILIATIONS WITH ORGANIZATIONS IN WHICH THE TRUSTEE OR IMMEDIATE FAMILY IS AN OFFICER, DIRECTOR, TRUSTEE, OR MAJORITY OWNER. THE TRUSTEE MUST DISCLOSE ANY ACTIVITIES THAT ARE IN CONFLICT WITH THE TRUSTEE'S SERVICE TO THE ORGANIZATION. MEMBERS OF THE BOARD OF TRUSTEES SUBMIT THEIR DISCLOSURE FORMS TO THE CHAIRMAN OF THE AUDIT COMMITTEE FOR REVIEW. ANY PROPOSED TRANSACTION IN WHICH A TRUSTEE HAS A CONFLICT OF INTEREST MUST BE APPROVED BY A MAJORITY OF THE MEMBERS OF THE BOARD OF TRUSTEES OR THE APPLICABLE COMMITTEE ENTITLED TO VOTE WITH THE EXCEPTION OF THE TRUSTEE WITH THE CONFLICT. THE OFFICERS AND KEY EMPLOYEES SUBMIT THEIR ANNUAL DISCLOSURE FORMS TO THE CHIEF FINANCIAL OFFICER FOR REVIEW. FOR ALL EMPLOYEES, THE ORGANIZATION REQUIRES THAT EMPLOYEES ANNUALLY REVIEW THE CODE OF ETHICS POLICY THAT CONTAINS THE CONFLICT OF INTEREST POLICY. MANAGEMENT IS REQUIRED TO SUBMIT AN ANNUAL DISCLOSURE FORM OF OUTSIDE AFFILIATES TO THE DIRECTOR OF HUMAN RESOURCES. THE EXECUTIVE VICE PRESIDENT AND DIRECTOR OF HUMAN RESOURCES REVIEW ALL EMPLOYEE DISCLOSURE FORMS.

FORM 990, PART VI, SECTION B, LINE 15

THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT IS RECOMMENDED ANNUALLY BY THE GOVERNANCE COMMITTEE OF THE BOARD OF TRUSTEES AND IS BASED ON PERFORMANCE AND INDEPENDENT SURVEYS OF COMPENSATION FOR EXECUTIVE OFFICERS WITHIN THE NON-PROFIT INDUSTRY AND COMPARABILITY CHARTS. THE BOARD OF TRUSTEES APPROVES THE PRESIDENT'S ANNUAL COMPENSATION. THE ANNUAL COMPENSATION FOR OFFICERS IS RECOMMENDED BY THE ORGANIZATION'S PRESIDENT TO THE GOVERNANCE COMMITTEE AND IS BASED ON PERFORMANCE AND REVIEW OF COMPARABILITY CHARTS AND INDEPENDENT COMPENSATION SURVEYS FOR MANAGEMENT OF NON-PROFITS. THE GOVERNANCE COMMITTEE CONSIDERS THE RECOMMENDATION AND MAKES REVISIONS IF NECESSARY PRIOR TO RECOMMENDING TO THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES APPROVES THE ANNUAL COMPENSATION FOR OFFICERS.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

CHANGES IN NET ASSETS OR FUND BALANCES:

FORM 990, PART XI, LINE 9:

FAIR VALUE GAIN ON INTEREST RATE SWAP AGREEMENT 5,256,439.

FORM 990, PART XII, LINE 2C

THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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