| FORM 990, PART VI, SECTION B, LINE 11B |
THE 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER ONCE COMPLETED BY THE AUDITORS. ONCE THE CHIEF FINANCIAL OFFICER IS SATISFIED WITH THE ACCURACY, THE 990 IS THEN PASSED ON TO THE PRESIDENT & CEO FOR REVIEW. AFTER THAT LEVEL OF REVIEW IS COMPLETE, IT IS THEN PASSED ON TO THE FINANCE COMMITTEE FOR APPROVAL. ONCE THAT HAPPENS IT IS REVIEWED AND ONCE ACCURATE, APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C |
EACH YEAR IDF REQUESTS THAT ALL BOARD OF TRUSTEE MEMBERS AND STAFF COMPLETE A CONFLICT OF INTEREST STATEMENT DISCLOSING ANY POTENTIAL CONFLICT THAT MAY EXIST. THESE ARE KEPT ON FILE IN THE IDF OFFICE. THE BOARD LIAISON/CFO, DISTRIBUTES THE STATEMENT ANNUALLY FOR SIGNATURES TO THE BOARD. THE BOARD LIAISION/CFO WOULD DISTRIBUTE TO ANY STAFF NECESSARY. THE BOARD LIAISON/CFO WOULD REVIEW AND WOULD BRING IT TO THE PRESIDENT & CEO'S ATTENTION IF THERE ARE CONFLICTS. ANY RESTRICTIONS, IF NECESSARY, WOULD BE MADE AT HIS LEVEL OR ABOVE, DEPENDING ON WHO/WHAT THE CONFLICT IS. |
| FORM 990, PART VI, SECTION B, LINE 15 |
THE PRESIDENT & CEO'S COMPENSATION IS REVIEWED AND DOCUMENTED BY THE PERSONNEL COMMITTEE. THE COMMITTEE REVIEWS WEBSITES SUCH AS SALARY.COM AND/OR REVIEW OF MATERIALS SUCH AS ASAE'S COMPENSATION AND BENEFITS STUDY BOOK TO DETERMINE THE CORRECT SALARY FOR THE POSITION. THE COMPENSATION IS PRESENTED AND APPROVED BY THE FULL BOARD. THE PERSONNEL COMMITTEE INFORMS THE PRESIDENT & CEO, HUMAN RESOURCES, AND ACCOUNTING. FOR ALL EMPLOYEES, AN ANNUAL REVIEW IS CONDUCTED BY THE EMPLOYEE'S SUPERVISOR. BASED ON THIS REVIEW, IT IS DETERMINED IF THE PERSON GETS AN ANNUAL INCREASE BEYOND THE COST OF LIVING. REVIEW OF WEBSITES SUCH AS SALARY.COM AND/OR REVIEW OF MATERIALS SUCH AS ASAE'S COMPENSATION AND BENEFITS STUDY BOOK HELPS DETERMINE THE CORRECT SALARY FOR THE POSITION. IF THE SUPERVISOR APPROVES AN INCREASE, PAPERWORK IS DRAWN UP AND SUBMITTED TO THE PRESIDENT & CEO FOR APPROVAL AND IS ALSO REVIEWED BY THE PERSONNEL COMMITTEE. ONCE APPROVAL IS COMPLETE, HUMAN RESOURCES AND ACCOUNTING IS INFORMED OF THE INCREASE. THE EMPLOYEE IS NOTIFIED AS WELL. |
| FORM 990, PART VI, SECTION C, LINE 19 |
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. |
| PART XII, LINE 2C |
THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| PART X, LINE 27(B) |
OF THE $8,182,591 OF UNRESTRICTED NET ASSETS, THE BOARD HAS DESIGNATED $7,427,120. OF THE $7,427,120 THE BOARD HAS DESIGNATED $433,604 FOR A RESEARCH FUND. CONTRIBUTIONS FOR THIS FUND ARE GENERATED FROM IDF'S FUNDRAISING WALKS FOR PI. |
Attach to Form 990 or 990-EZ.