TY 2018 Form 990 Schedule O

efile Public Visual Render ObjectId: 201931099349300228 - Submission: 2019-04-19 TIN: 26-0283588

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

2018

Open to Public
Inspection

Name of the organization

The Disability Fund Inc
DBA Disability Opportunity Fund

Employer identification number

26-0283588

Return Reference	Explanation
Form 990, Part VI, Line 11b: Form 990 Review Process	The Organization has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it's submitted electronically to members of the organization's governing body for any comments prior to its submission. The governing body is provided with one week to review the prepared form 990 and provide their comments. Any comments are then grouped, summarized and provided to the members of management in charge of filing the return for their review. Each issue is documented and addressed until the return is finalized and approved for filing.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	The organization currently has in place a conflict of interest policy which it annually monitors and enforces. The Board currently mandates that all members of management and the governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. The signed conflict of interest policy is submitted to the CEO who reviews the signed attestations for potential or actual conflicts. If a potential or actual conflict of interest exists, the CEO will notify member of management or the governing body about such conflict and investigate the conflict. The results of the investigation will be summarized and documented by the CEO and be reported to the governing body. If the CEO establishes that an actual conflict exists, the member of management or the governing body will be notified immediately and will not be allowed to vote or be a part of any decisions about any such transactions that have to do with the conflict until such time there is no longer a conflict.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The Organization has established a written compensation policy for their board to follow in establishing the compensation for the CEO, other officers or key employees. The policy mandates that executive compensation be periodically reviewed by the board and that the board should be free of conflicts of interest. In addition, the board reviews appropriate and adequate data to determine the reasonableness of compensation being considered. the Board uses a variety of information and studies that are available to determine that the appropriate level of compensation is being paid to its executives. The Board's decision regarding the amount of compensation paid must be adequately documented in the contemporaneously written format, documented with the date of the decision, the members present during the decision and those who voted on it, the full terms of the transaction that were approved and the comparable data used and relied upon to make the determination.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Form 990, as well as the financial statements, conflict of interest policy and governing documents are available upon written request.
Form 990, Part XII, Line 2: Change of Oversight or Selection Process	The Board of directors which includes the CEO, reviews all financial reports and statements, tax returns, and audit reports throughout the fiscal year; supervises the audit process and selection of the independent auditor. This process has not changed from the prior fiscal year.

Return Reference

Explanation

Form 990, Part VI, Line 11b: Form 990 Review Process

The Organization has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it's submitted electronically to members of the organization's governing body for any comments prior to its submission. The governing body is provided with one week to review the prepared form 990 and provide their comments. Any comments are then grouped, summarized and provided to the members of management in charge of filing the return for their review. Each issue is documented and addressed until the return is finalized and approved for filing.

Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts

The organization currently has in place a conflict of interest policy which it annually monitors and enforces. The Board currently mandates that all members of management and the governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. The signed conflict of interest policy is submitted to the CEO who reviews the signed attestations for potential or actual conflicts. If a potential or actual conflict of interest exists, the CEO will notify member of management or the governing body about such conflict and investigate the conflict. The results of the investigation will be summarized and documented by the CEO and be reported to the governing body. If the CEO establishes that an actual conflict exists, the member of management or the governing body will be notified immediately and will not be allowed to vote or be a part of any decisions about any such transactions that have to do with the conflict until such time there is no longer a conflict.

Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management

The Organization has established a written compensation policy for their board to follow in establishing the compensation for the CEO, other officers or key employees. The policy mandates that executive compensation be periodically reviewed by the board and that the board should be free of conflicts of interest. In addition, the board reviews appropriate and adequate data to determine the reasonableness of compensation being considered. the Board uses a variety of information and studies that are available to determine that the appropriate level of compensation is being paid to its executives. The Board's decision regarding the amount of compensation paid must be adequately documented in the contemporaneously written format, documented with the date of the decision, the members present during the decision and those who voted on it, the full terms of the transaction that were approved and the comparable data used and relied upon to make the determination.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Form 990, as well as the financial statements, conflict of interest policy and governing documents are available upon written request.

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

The Board of directors which includes the CEO, reviews all financial reports and statements, tax returns, and audit reports throughout the fiscal year; supervises the audit process and selection of the independent auditor. This process has not changed from the prior fiscal year.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Software ID:	18007218
Software Version:	2018v3.1