CORE FORM, PART VI, SECTION B; QUESTION 11B |
THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). IN ADDITION, THE ORGANIZATION'S EXECUTIVE DIRECTOR PERFORMED A DETAILED REVIEW PRIOR TO PROVIDING IT TO EACH VOTING MEMBER OF ITS BOARD OF TRUSTEES. THE ORGANIZATION'S BOARD OF TRUSTEES HAS BEEN DELEGATED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S MANAGEMENT PERSONNEL AND VARIOUS OTHER INDIVIDUALS ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR THEIR REVIEW. THE INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL. THE FINAL FORM 990 WAS THEN PRESENTED TO THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. |
CORE FORM, PART VI, SECTION B; QUESTION 12C |
THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S BOARD CHAIRMAN AND REVIEWED ACCORDINGLY. THE CHAIRMAN THEN PROVIDES THE COMPLETED QUESTIONAIRES TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. IF AN INDIVIDUAL DISCLOSES AN INTEREST THAT COULD GIVE RISE TO A CONFLICT, THE INDIVIDUAL'S POTENTIAL CONFLICT IS DISCLOSED TO THE BOARD OF TRUSTEES, WHO EVALUATE THE CONFLICT AND ITS POTENTIAL IMPACT. |
CORE FORM, PART VI, SECTION B; QUESTION 15A |
THIS ORGANIZATION is affiliated through common governing bodies, trustees and officers with the New Jersey Association for Justice, Inc. ("njaj"); an exempt organization under Internal Revenue Code Section 501(c)(6). THIS FILING ORGANIZATION ITSELF HAS NO PAID EMPLOYEES RECEIVING COMPENSATION DIRECTLY FROM THIS ORGANIZATION. RATHER, THE ORGANIZATION'S EXECUTIVE DIRECTOR IS EMPLOYED BY NJAJ. THE COMPENSATION AND BENEFITS OF THE EXECUTIVE DIRECTOR IS SHOWN ON THIS TAX RETURN BECAUSE HE IS A KEY EMPLOYEE OF THE ORGANIZATION. ACCORDINGLY, THE NJAJ BOARD OF GOVERNORS HAS AN EXECUTIVE COMMITTEE THAT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF THE EXECUTIVE DIRECTOR IS REASONABLE. THE REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING WHICH ARE PROVIDED TO THE BOARD.THE ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING THE EXECUTIVE DIRECTOR. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING:1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT;2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION IN THE MINUTES. |
CORE FORM, PART VI, SECTION C; QUESTION 19 |
THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. |
CORE FORM, PART VII, SECTION A, COLUMN B |
THIS ORGANIZATION IS RELATED TO TWO OTHER NOT FOR-PROFIT ORGANIZATIONS AS REFLECTED IN SCHEDULE R OF THIS FORM 990. CERTAIN BOARD OF TRUSTEE MEMBERS AND THE EXECUTIVE DIRECTOR LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER RELATED ORGANIZATIONS. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF TRUSTEES/GOVERNORS OF OTHER RELATED ORGANIZATIONS, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY ONE HOUR EXCEPTING THOSE INDIVIDUALS WHO SERVE AS OFFICERS OF THIS ORGANIZATION OR A RELATED ORGANIZATION, WHEREIN THEIR AVERAGE HOURS PER WEEK ARE APPROXIMATELY FIVE HOURS. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990 FOR THE EXECUTIVE DIRECTOR REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF ALL RELATED ORGANIZATIONS; NOT SOLELY THIS ORGANIZATION. |
CORM FORM, PART XII, QUESTION 2 |
AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED JUNE 30, 2018 AND 2017, RESPECTIVELY. AN UNMODIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM. THE ORGANIZATION'S BOARD OF TRUSTEES HAS ASSUMED THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR. |