TY 2017 Form 990 Schedule O

efile Public Visual Render ObjectId: 201843189349313039 - Submission: 2018-11-14 TIN: 94-2998086

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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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2017

Open to Public
Inspection

Name of the organization

COMMUNITIES FOR A BETTER ENVIRONMENT

Employer identification number

94-2998086

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	COMMUNITIES FOR BETTER ENVIRONMENT UTILIZES THE SERVICES OF AN OUTSIDE ACCOUNTING FIRM TO PREPARE THE FORM 990, WITH THE SUPPORT OF THE ORGANIZATION'S FINANCE STAFF. ONCE THE FORM 990 HAS BEEN PREPARED, THE RETURN IS THEN REVIEWED AND APPROVED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE & OPERATIONS. THE FORM 990 IS THEN DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	COMMUNITIES FOR BETTER ENVIRONMENT ("CBE") REQUIRES ALL EMPLOYEES TO DISCLOSE, AT LEAST ANNUALLY, ALL SOURCES OF INCOME FROM COMPENSATION OR FROM OWNERSHIP OF EVERY OUTSIDE ENTITY THAT (A) SOLD, SUPPLIED OR PROVIDED SERVICES (B) OPERATED A COMPETING ENTERPRISE OR (C) PROVIDED GOODS OR SERVICES TO CBE IN THE LAST SIX MONTHS. CBE ALSO REQUIRES ALL DIRECTORS TO ANNUALLY SIGN A STATEMENT AFFIRMING (A) RECEIPT OF CBE CONFLICT OF INTEREST POLICY (B) UNDERSTANDING OF THE POLICY AND (C) AGREEMENT WITH THE POLICY. THE CBE CONFLICT OF INTEREST POLICY DESCRIBES HOW CBE WILL RESOLVE POSSIBLE CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWED COMMUNITIES FOR A BETTER ENVIRONMENT EXECUTIVE DIRECTOR'S COMPENSATION BASED ON COMPENSATION DATA FOR SIMILARLY QUALIFIED NONPROFIT EXECUTIVES. THE OCCURRENCE OF THESE DELIBERATIONS IS NOTED IN THE BOARD MINUTES. A SIMILAR PROCEDURE WAS FOLLOWED FOR DETERMINING COMPENSATION FOR OTHER MANAGEMENT POSITIONS.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE FOR PUBLIC INSPECTION ON WWW.GUIDESTAR.ORG AND CHARITY NAVIGATOR.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.

Return Reference

Explanation

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

COMMUNITIES FOR BETTER ENVIRONMENT UTILIZES THE SERVICES OF AN OUTSIDE ACCOUNTING FIRM TO PREPARE THE FORM 990, WITH THE SUPPORT OF THE ORGANIZATION'S FINANCE STAFF. ONCE THE FORM 990 HAS BEEN PREPARED, THE RETURN IS THEN REVIEWED AND APPROVED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE & OPERATIONS. THE FORM 990 IS THEN DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING.

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

COMMUNITIES FOR BETTER ENVIRONMENT ("CBE") REQUIRES ALL EMPLOYEES TO DISCLOSE, AT LEAST ANNUALLY, ALL SOURCES OF INCOME FROM COMPENSATION OR FROM OWNERSHIP OF EVERY OUTSIDE ENTITY THAT (A) SOLD, SUPPLIED OR PROVIDED SERVICES (B) OPERATED A COMPETING ENTERPRISE OR (C) PROVIDED GOODS OR SERVICES TO CBE IN THE LAST SIX MONTHS. CBE ALSO REQUIRES ALL DIRECTORS TO ANNUALLY SIGN A STATEMENT AFFIRMING (A) RECEIPT OF CBE CONFLICT OF INTEREST POLICY (B) UNDERSTANDING OF THE POLICY AND (C) AGREEMENT WITH THE POLICY. THE CBE CONFLICT OF INTEREST POLICY DESCRIBES HOW CBE WILL RESOLVE POSSIBLE CONFLICTS OF INTEREST.

FORM 990, PART VI, SECTION B, LINE 15

THE BOARD REVIEWED COMMUNITIES FOR A BETTER ENVIRONMENT EXECUTIVE DIRECTOR'S COMPENSATION BASED ON COMPENSATION DATA FOR SIMILARLY QUALIFIED NONPROFIT EXECUTIVES. THE OCCURRENCE OF THESE DELIBERATIONS IS NOTED IN THE BOARD MINUTES. A SIMILAR PROCEDURE WAS FOLLOWED FOR DETERMINING COMPENSATION FOR OTHER MANAGEMENT POSITIONS.

FORM 990, PART VI, SECTION C, LINE 18

THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE FOR PUBLIC INSPECTION ON WWW.GUIDESTAR.ORG AND CHARITY NAVIGATOR.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2017

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