TY 2016 Form 990 Schedule O

efile Public Visual Render ObjectId: 201733189349311333 - Submission: 2017-11-14 TIN: 27-2280465

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

2016

Open to Public
Inspection

Name of the organization

CLINICAL AND PATIENT EDUCATORS
ASSOCIATION

Employer identification number

27-2280465

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	MANAGEMENT WORKED WITH AN OUTSIDE ACCOUNTANT TO PREPARE THE FORM 990. MANAGEMENT REVIEWED THE DRAFT FORM 990 WITH THE OUTSIDE ACCOUNTANT. A FINALIZED DRAFT OF THE FULL FORM 990 IS PROVIDED TO THE WHOLE BOARD PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST POLICY TO PROTECT ITS INTEREST FOR ANY TRANSACTION THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION. ALL DIRECTORS AND OFFICERS ARE COVERED UNDER THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF SUCH FACTS, THE INTERESTED PARTY MAY NOT PARTICIPATE IN THE DETERMINATION OF A CONFLICT OF INTEREST. THE BOARD WILL DECIDE IF A CONFLICT EXISTS. IF A CONFLICT IS DETERMINED TO EXIST, THE INTERESTED PERSON MUST RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN THE DISCUSSION ON THE RELATED PARTY TRANSACTION. THE BOARD WILL EVALUATE WHETHER THE TRANSACTION IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION AND WHETHER AN ALTERNATIVE TO THE TRANSACTION IS REASONABLY ACHIEVABLE. FOLLOWING SUCH EVALUATION, THE BOARD SHALL DECIDE WHETHER TO APPROVE THE TRANSACTION. DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART X, LINE 9, PREPAID EXPENSES AND DEFERRED CHARGES:	EXPENSES PAID TO EDUCATIONAL PARTNERS FOR ASSISTING IN ORGANIZING SEVERAL FUTURE LIVE AND ONLINE ENDURING EDUCATIONAL PROGRAMS.
FORM 990, PART X, LINE 19, DEFERRED REVENUE:	DEFERRED REVENUE FOR SEVERAL FUTURE LIVE AND ONLINE ENDURING EDUCATIONAL PROGRAMS.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B

MANAGEMENT WORKED WITH AN OUTSIDE ACCOUNTANT TO PREPARE THE FORM 990. MANAGEMENT REVIEWED THE DRAFT FORM 990 WITH THE OUTSIDE ACCOUNTANT. A FINALIZED DRAFT OF THE FULL FORM 990 IS PROVIDED TO THE WHOLE BOARD PRIOR TO ITS FILING WITH THE IRS.

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

THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST POLICY TO PROTECT ITS INTEREST FOR ANY TRANSACTION THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION. ALL DIRECTORS AND OFFICERS ARE COVERED UNDER THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF SUCH FACTS, THE INTERESTED PARTY MAY NOT PARTICIPATE IN THE DETERMINATION OF A CONFLICT OF INTEREST. THE BOARD WILL DECIDE IF A CONFLICT EXISTS. IF A CONFLICT IS DETERMINED TO EXIST, THE INTERESTED PERSON MUST RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN THE DISCUSSION ON THE RELATED PARTY TRANSACTION. THE BOARD WILL EVALUATE WHETHER THE TRANSACTION IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION AND WHETHER AN ALTERNATIVE TO THE TRANSACTION IS REASONABLY ACHIEVABLE. FOLLOWING SUCH EVALUATION, THE BOARD SHALL DECIDE WHETHER TO APPROVE THE TRANSACTION. DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).

FORM 990, PART X, LINE 9, PREPAID EXPENSES AND DEFERRED CHARGES:

EXPENSES PAID TO EDUCATIONAL PARTNERS FOR ASSISTING IN ORGANIZING SEVERAL FUTURE LIVE AND ONLINE ENDURING EDUCATIONAL PROGRAMS.

FORM 990, PART X, LINE 19, DEFERRED REVENUE:

DEFERRED REVENUE FOR SEVERAL FUTURE LIVE AND ONLINE ENDURING EDUCATIONAL PROGRAMS.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2016

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