TY 2015 Form 990 Schedule O

efile Public Visual Render ObjectId: 201633199349312458 - Submission: 2016-11-14 TIN: 02-0681855

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 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

OUT & EQUAL
DBA OUT & EQUAL WORKPLACE ADVOCATES

Employer identification number

02-0681855

Return Reference	Explanation
Form 990, Part VI, Section B, line 11	THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE DRAFT FORM IS SUBMITTED TO THE CFO AND TO THE CDO FOR THEIR REVIEW AND COMMENTS. AFTER THE FINAL ADJUSTMENTS AND BEFORE SUBMITTING THE 990 TO THE INTERNAL REVENUE SERVICE, THE CFO WILL GIVE A COPY TO THE CEO, PRESIDENT AND TREASURER OF THE BOARD FOR THEIR REVIEW AND APPROVAL. AFTER RECEIVING THE APPROVAL FROM THE CEO AND BOARD MEMBERS, THE CFO WILL FILE THE FORM WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Section B, line 12c	OUR BOARD MEMBERS SIGNED A CONFLICT OF INTEREST FORM WHEN THEY JOINED THE BOARD, AND THE EXECUTIVE COMMITTEE MANAGES THE POTENTIAL CONFLICT OF INTEREST ON AN ONGOING BASIS.
Form 990, Part VI, Section B, line 15a	INDEPENDENT CONSULTANTs made recommendations for CEO SALARY BASED ON RESEARCH AND COMPARISONS OF NONPROFIT ORGANIZATIONS NATIONALLY AND IN THE SAN FRANCISCO BAY AREA, INCLUDING BUDGETS, FUNCTIONS AND SIZES OF THE ORGANIZATION. THE CONSULTANTs SUBMITted their ANALYSIS AND PROPOSAL TO THE PRESIDENT OF THE BOARD OF OUT & EQUAL WHO DISCUSSES IN DETAIL THE OUTCOME AND MAde their RECOMMENDATION TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR THEIR APPROVAL.
Form 990, Part VI, Section C, line 19	OUT & EQUAL PROVIDES EITHER AN ELECTRONIC COPY OR A HARD COPY UPON REQUEST. COPIES ARE SENT VIA EMAIL OR U.S. POSTAL SERVICE.
Form 990, Part IX, line 11g	CONTRACTORS/PROF FEES: Program service expenses 451,007. Management and general expenses 107,317. Fundraising expenses 63,060. Total expenses 621,384.
TANGIBLE PROPERTY REGULATIONS ELECTION STATEMENTS	Section 1.263(a)-1(f) De Minimis Safe Harbor Election Taxpayer is making the de minimis safe harbor election under Treas. Reg. 1.263(a)-1(f) for all eligible amounts paid or incurred during the taxable year. Section 1.263(a)-3(n) Capitalization Election Taxpayer hereby elects to capitalize repair and maintenance costs under Treas. Reg. 1.263(a)-3(n). The costs were incurred during the taxable year in the electing taxpayer's trade or business and the electing taxpayer treats such costs as capital expenditures on its books and records

Return Reference

Explanation

Form 990, Part VI, Section B, line 11

THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE DRAFT FORM IS SUBMITTED TO THE CFO AND TO THE CDO FOR THEIR REVIEW AND COMMENTS. AFTER THE FINAL ADJUSTMENTS AND BEFORE SUBMITTING THE 990 TO THE INTERNAL REVENUE SERVICE, THE CFO WILL GIVE A COPY TO THE CEO, PRESIDENT AND TREASURER OF THE BOARD FOR THEIR REVIEW AND APPROVAL. AFTER RECEIVING THE APPROVAL FROM THE CEO AND BOARD MEMBERS, THE CFO WILL FILE THE FORM WITH THE INTERNAL REVENUE SERVICE.

Form 990, Part VI, Section B, line 12c

OUR BOARD MEMBERS SIGNED A CONFLICT OF INTEREST FORM WHEN THEY JOINED THE BOARD, AND THE EXECUTIVE COMMITTEE MANAGES THE POTENTIAL CONFLICT OF INTEREST ON AN ONGOING BASIS.

Form 990, Part VI, Section B, line 15a

INDEPENDENT CONSULTANTs made recommendations for CEO SALARY BASED ON RESEARCH AND COMPARISONS OF NONPROFIT ORGANIZATIONS NATIONALLY AND IN THE SAN FRANCISCO BAY AREA, INCLUDING BUDGETS, FUNCTIONS AND SIZES OF THE ORGANIZATION. THE CONSULTANTs SUBMITted their ANALYSIS AND PROPOSAL TO THE PRESIDENT OF THE BOARD OF OUT & EQUAL WHO DISCUSSES IN DETAIL THE OUTCOME AND MAde their RECOMMENDATION TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR THEIR APPROVAL.

Form 990, Part VI, Section C, line 19

OUT & EQUAL PROVIDES EITHER AN ELECTRONIC COPY OR A HARD COPY UPON REQUEST. COPIES ARE SENT VIA EMAIL OR U.S. POSTAL SERVICE.

Form 990, Part IX, line 11g

CONTRACTORS/PROF FEES: Program service expenses 451,007. Management and general expenses 107,317. Fundraising expenses 63,060. Total expenses 621,384.

TANGIBLE PROPERTY REGULATIONS ELECTION STATEMENTS

Section 1.263(a)-1(f) De Minimis Safe Harbor Election Taxpayer is making the de minimis safe harbor election under Treas. Reg. 1.263(a)-1(f) for all eligible amounts paid or incurred during the taxable year. Section 1.263(a)-3(n) Capitalization Election Taxpayer hereby elects to capitalize repair and maintenance costs under Treas. Reg. 1.263(a)-3(n). The costs were incurred during the taxable year in the electing taxpayer's trade or business and the electing taxpayer treats such costs as capital expenditures on its books and records

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

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