| FORM 990, PART VI, SECTION B, LINE 11 |
THE FORM 990 TAX RETURN WAS COMPLETED BY RFA'S EXTERNAL AUDITORS BASED ON THE AUDITED FINANCIAL STATEMENTS AND OTHER RELEVANT INFORMATION PROVIDED BY RFA. THE FIRST DRAFT OF THE TAX RETURN WAS FORWARDED TO THE CFO FOR REVIEW. THE CFO REVIEWED THE DOCUMENT TO ENSURE THAT THE INFORMATION IN THE TAX RETURN AGREED TO THE AUDITED FINANCIAL STATEMENTS, AND OTHER RELEVANT INFORMATION PROVIDED TO THE AUDITORS. THE CFO OF RFA NOTED CHANGES TO THE FORM 990 AND RETURNED IT TO THE AUDITORS FOR REVISIONS, IF NECESSARY. THE AUDITORS MADE THE CORRECTIONS, IF NECESSARY, AND RETURNED THE FORM 990 AS A 2ND DRAFT TO THE CFO OF RFA FOR FURTHER REVIEW. THIS REVIEW AND CORRECTION PROCESS BETWEEN THE CFO AND THE AUDITORS CONTINUED UNTIL ALL ERRORS AND CORRECTIONS WERE CLEARED. AN ERROR FREE RETURN KNOWN AS THE FINAL DRAFT WAS FORWARDED TO THE CFO OF RFA FOR APPROVAL. THIS FINAL DRAFT WAS THEN SUBMITTED TO THE PRESIDENT AND TREASURER FOR THEIR APPROVAL. UPON APPROVAL, THE TREASURER FORWARDED THE FINAL DRAFT FORM 990 TO THE RFA'S BOARD FOR APPROVAL. UPON APPROVAL BY THE BOARD, RFA'S CFO AUTHORIZED THE AUDITORS TO FINALIZE THE FORM 990 TAX RETURN. THE AUDITORS COMPLETED AND FORWARDED THE FINAL FORM 990 TO THE RFA'S CFO FOR SIGNING BY THE PRESIDENT. UPON RECEIPT, THE CFO PERFORMED A FINAL REVIEW OF THE FORM 990 TAX RETURN TO ENSURE THAT NO CHANGES OCCURRED DURING THE AUDITORS' FINALIZATION PROCESS. THE FINAL FORM 990 AND THE FORM 8879-EO IRS E-FILE SIGNATURE AUTHORIZATION FOR EXEMPT ORGANIZATION' WERE FORWARDED TO THE PRESIDENT FOR SIGNATURE. THE PRESIDENT SIGNED THE FORM 8879-EO AND RETURNED THE DOCUMENTS TO THE TREASURER. THE TREASURER FORWARDED A COPY TO THE BBG'S CFO. RFA'S CFO FORWARDED A SIGNED COPY OF FORM 8879-EO TO THE AUDITORS FOR RELEASE TO THE IRS VIA E-FILING. COPIES OF ALL DRAFTS AND THE FINAL SIGNED TAX RETURN ARE FILED AND MAINTAINED ALONG WITH OTHER FINANCIAL RECORDS. |
| FORM 990, PART VI, SECTION B, LINE 12C |
RFA HAS A CONFLICT OF INTEREST POLICY THAT IS POSTED ON ITS INTRANET. AT LEAST ONCE A YEAR RFA DISTRIBUTES A CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS AND KEY EMPLOYEES. ANNUALLY, THE POLICY IS REVIEWED AND UPDATED BY THE GENERAL COUNSEL AND IS MADE AVAILABLE TO ALL NEW HIRES AT THE TIME OF EMPLOYMENT. IN ADDITION, RFA PERFORMS CONFLICT OF INTEREST WORKSHOPS AND ATTENDANCE IS MANDATORY FOR ALL EMPLOYEES. IF A POTENTIAL CONFLICT ARISES AND IT IS DISCLOSED BY THE EMPLOYEE, THE EMPLOYEE'S SUPERVISOR DISCUSSES THE DISCLOSURE WITH THE GENERAL COUNSEL. IF THE GENERAL COUNSEL DETERMINES THAT AN ACTUAL CONFLICT EXISTS, THE EMPLOYEE IS ADVISED THAT HE OR SHE MAY NOT ENGAGE IN THE ACTIVITY. IF THE GENERAL COUNSEL DETERMINES THAT THERE MAY BE A POTENTIAL CONFLICT BUT THAT IT WILL NOT ADVERSELY AFFECT RFA, THE EMPLOYEE MAY BE ABLE TO ENGAGE IN THE ACTIVITY WITH CERTAIN RESTRICTIONS. IF AN EMPLOYEE ENGAGES IN AN ACTIVITY THAT POSES A CONFLICT OF INTEREST AND RFA IS OR BECOMES AWARE OF THE ACTIVITY, THE EMPLOYEE WOULD BE ADVISED THAT HE OR SHE MUST STOP ENGAGING IN THE ACTIVITY AND/OR APPROPRIATE DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT MAY RESULT. CONFLICT OF INTEREST RELATING TO THE MEMBERS OF THE BOARD: THE DIRECTORS ARE GOVERNED BY THE BROADCASTING BOARD OF GOVERNORS PUBLIC DISCLOSURE REQUIREMENTS. EACH DIRECTOR FILES AN ANNUAL STANDARD FORM 278, WHICH IS THE EXECUTIVE BRANCH PUBLIC FINANCIAL DISCLOSURE REPORT FORM. THE REGULATIONS GOVERNING SUCH REPORTS ARE FOUND AT 5 CFR PART 2634. |
| FORM 990, PART VI, SECTION B, LINE 15A |
THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF GOVERNORS, USING COMPARABLE DATA SIMILAR TO THE OTHER SES EMPLOYEES OF THE FEDERAL GOVERNMENT. ALL BOARD DECISIONS ARE PROPERLY DOCUMENTED. THE MOST RECENT COMPENSATION REVIEW WAS COMPLETED IN SEPTEMBER 2013. SUPERVISORS OF OTHER OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO PREPARE PERFORMANCE EVALUATION REPORTS ANNUALLY. THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT. |
| FORM 990, PART VI, SECTION C, LINE 19 |
RADIO FREE ASIA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G |
STRINGERS: PROGRAM SERVICE EXPENSES 1,950,631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,950,631. BROADCASTING CONSULTANTS: PROGRAM SERVICE EXPENSES 1,660,787. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,660,787. PROGRAMING CONSULTANTS: PROGRAM SERVICE EXPENSES 258,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 258,343. OPEN TECHICAL FUND CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,414,685. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,414,685. TECHNICAL CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 391,422. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 391,422. OTHER CONTRACTORS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,000. |
| FORM 990, PART XI, LINE 9: |
CHANGE IN FUNDED STATUS OF POST-RETIREMENT PLAN -646,083. PROPERTY AND EQUIPMENT ADDITIONS 734,697. CHANGE IN UNFUNDED ACCRUED VACATION 71,005. |
Attach to Form 990 or 990-EZ.