Form 990, Part VI, Section A, line 2 |
Charles R. Swindoll, the Chairman of the Board of Directors, Cynthia A. Swindoll, the President and Chief Executive Officer, and Charissa Swindoll Gaither, Board Member, have a family relationship. |
Form 990, Part VI, Section B, line 11b |
The Form 990 is prepared by an independent CPA Firm, reviewed in detail by Financial Management and EVP/COO, and then provided to the Board of Directors prior to filing. |
Form 990, Part VI, Section B, line 12c |
The organization requires its Board of Directors and officers to disclose any potential conflicts of interest on an annual basis. The President and members of the Board are responsible for reviewing and monitoring the policy on a regular and consistent basis, and determining whether any conflicts exist. Should a conflict of interest exist, the interested parties are required to recuse themselves from the decision making process, and any Board vote that follows. |
Form 990, Part VI, Section B, line 15 |
The annual process for determining compensation of the organization's top management officials and other officers involves comparative salary data from third party organizations. Decisions are further contingent on budget considerations and approval by the independent Board of Directors. Documentation of Board discussions, and any subsequent voting activity, is kept in the minutes. |
Form 990, Part VI, Section C, line 19 |
The governing documents, conflict of interest policy and financial statements are available to the public at the organization's main office during normal business hours. |
990, Page 7, Part VII, Column F |
Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes, we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |