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.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet 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
UNITED PLANNING ORGANIZATION
 
Employer identification number

52-0788987
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 7A THE DELEGATE, DISTRICT OF COLUMBIA, U.S. HOUSE OF REPRESENTATIVES SHALL DESIGNATE ONE (1) REPRESENTATIVE AND THE MAYOR OF THE DISTRICT OF COLUMBIA SHALL DESIGNATE SIX (6) RESPRESENTATIVES.
FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 WILL FIRST BE REVIEWED BY THE AUDIT COMMITTEE. IT IS THEN RECOMMENDED BY THE COMMITTEE FOR APPROVAL BY THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. ALL BOARD MEMBERS RECEIVE A COPY OF THE DRAFT FORM 990 BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C UPO HAS A CONFLICT OF INTEREST POLICY. UPO'S BOARD OF DIRECTORS AND OFFICERS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ANNUALLY. EVERY EMPLOYEE IS PROVIDED WITH AN EMPLOYEE HANDBOOK, WHICH HAS THE CONFLICT OF INTEREST POLICY IN IT. EVERY EMPLOYEE IS REQUIRED TO SIGN AN ACKNOWLEDGEMENT FORM FOR THE RECEIPT OF THE HANDBOOK. UPO BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY SITUATION THAT INVOLVES AN APPEARANCE OF A CONFLICT OF INTEREST OR IMPROPRIETY. BOARD MEMBERS LIST THESE DISCLOSURES AT THE END OF THE POLICY THAT IS PROVIDED ANNUALLY AS MENTIONED ABOVE. THE FOLLOWING PROCESS IS IMPLEMENTED IN A REASONABLE MANNER AND IS FOLLOWED FOR ALL PROHIBITED AND RELATED PARTY TRANSACTIONS: 1. THE NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE OF BOARD MEMBERS COMPOSED ENTIRELY OF INDIVIDUALS, WHO HAVE NO INVOLVEMENT WITH ANY PROHIBITED OR RELATED PARTY TRANSACTIONS ("INDEPENDENT BOARD MEMBERS"), SHALL REVIEW, IN COMMUNICATION WITH THE UPO PRESIDENT & CEO, ALL RELATED PARTY TRANSACTIONS OF BOARD MEMBERS, INCLUDING THOSE THAT MAY BE PROHIBITED PURSUANT TO THE CONFLICT OF INTEREST POLICY. 2. THE NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE, WITH THE ADVICE OF LEGAL COUNSEL AS NECESSARY, DETERMINES WHETHER A RELATED PARTY TRANSACTION IS A PROHIBITED TRANSACTION. 3. IF THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE DETERMINES THAT THE TRANSACTION IS PROHIBITED, THEN THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE SHALL RECOMMEND: (I) NOT TO ENTER INTO THE TRANSACTION; (II) THE RESIGNATION OF THE BOARD MEMBER ASSOCIATED WITH THE PROHIBITED TRANSACTION; OR (III) OTHER ACTION AS APPROPRIATE DEPENDING ON THE FACTS. IN MAKING THIS DETERMINATION, THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE SHALL DETERMINE WHETHER, ALL FACTORS CONSIDERED, THE TRANSACTION IS FAIR AND REASONABLE TO, AND IS IN THE BEST INTEREST OF UPO. THE BOARD NOMINATING, BYLAWS AND BOARD GOVERNANCE COMMITTEE SHALL REVIEW, WHERE APPROPRIATE, INFORMATION CONCERNING ALTERNATIVES TO THE TRANSACTION; COMPARABLE TRANSACTIONS ENTERED INTO BY OTHER PARTIES AND ORGANIZATIONS; AND/OR INDEPENDENT APPRAISALS, AND ANY OTHER RELEVANT FACTORS. FOR THIS PURPOSE, A "TRANSACTION" MAY INCLUDE AN ONGOING BUSINESS, CONTRACTUAL, OR GRANT RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 15 UPO HAS A COMPENSATION COMPARABILITY SCALE TO DETERMINE APPROPRIATE SALARIES. THE SCALE WAS PREPARED USING NATIONAL AND LOCAL DATA OF NOT-FOR-PROFITS WHOSE MISSIONS ARE FOCUSED ON COMMUNITY SERVICES. THE BOARD APPROVES THE HIRING AND COMPENSATION PACKAGE OF THE PRESIDENT & CEO AND OTHER OFFICERS OF UPO. THE LAST COMPENSATION REVIEW TOOK PLACE IN MAY 2015.
FORM 990, PART VI, SECTION C, LINE 19 UPO MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FEDERAL FORM 990, AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE AND UPON REQUEST.
FORM 990, PART IX, LINE 11G PURCHASE OF SERVICES: PROGRAM SERVICE EXPENSES 3,663,159. MANAGEMENT AND GENERAL EXPENSES 161,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,824,909. COMMUNICATION : PROGRAM SERVICE EXPENSES 17,170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,170.
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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