TY 2020 Form 990 Schedule O

efile Public Visual Render ObjectId: 202221369349317327 - Submission: 2022-05-16 TIN: 23-7391796

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.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

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

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

National Governors Association Center for Best Practices

Employer identification number

23-7391796

Return Reference	Explanation
Pt VI, Line 6	The governors of the fifty states and five U.S. territories are members of the organization
Pt VI, Line 7b	An amendment of the Articles of Incorporation requires approval by the members.
Pt VI, Line 11b	The IRS Form 990 is prepared by an independent accounting firm, reviewed by senior members of management and reviewed and signed by the CFO. The IRS Form 990 is then available on the organization's website, on the Guidestar website and upon request. This process has been approved by the organization's Finance Committee which was appointed by the Board of Directors.
Pt VI, Line 12c	Employees must provide written notification to the executive director of a conflict of interest or potential conflict interest as soon as it occurs. In addition, the organization requires employees to certify that they have reviewed the conflict of interest policy on an annual basis. Officers and key employees(as defined by the IRS) must annually disclose their interests that could give rise to conflicts of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members. Officers and employees found to be in violation of conflict of interest policy are subject to disciplinary action or termination. For directors of the corporation, the organization relies on each governor's compliance with state ethics laws to avoid conflicts of interest and make any required disclosures. Any member of the organization may raise a possible conflict of interest with another member and act in accordance with the articles and bylaws of the organization to take action.
Pt VI, Line 15a	he Executive Director receives a performance evaluation annually for consideration of merit pay increase effective on January 1 of each calendar year. Performance is evaluated by the current National Governors Association (NGA) Chair, current NGA Vice Chair and the immediate past NGA Chair collectively. In preparation for the performance evaluation, the Executive Director provides a self-evaluation to the current NGA Chair and an external market benchmarking analysis that shows salaries for comparable positions for the other Big 7 public interest groups as well as for other not-for-profit executives taken from several salary surveys. The current NGA Chair is responsible for convening the performance discussion, writing the performance evaluation and communicating the performance feedback to the Executive Director. At the conclusion of this evaluation process, the current NGA Chair writes a memo to the NGA Chief Operating Officer outlining the specifics of the merit pay increase and authorizing the action for purposes of payroll processing.
Pt VI, Line 19	The organizations governing documents and financial statements are available to the public on the organization's website.
Other	Part V - Additional Information Line 1a All vendors are paid by National Governors Association ( NGA), a related organization. Therefore National Governors Association Center for Best Practices did not file a form 1096 for 2020. Form 1096 was filed by NGA covering all vendors engaged by NGA and National Governors Center for Best Practices.
Other	Part V - Line 2a - National Governors Association Center for Best Practices leases all of its employees from National Governors Association, a related organization. Compensation is allocated to each organization based on actual hours recorded contemporaneously on bi-weekly timesheets. All employees are included on Form W-3 " Transmittal of Wage and Tax Statements" filed by National Governors Assocation.
Pt VI, Line 4	Bylaws were amended and are attached. The changes were made on replacing of officers and internal control procedures.

Return Reference

Explanation

Pt VI, Line 6

The governors of the fifty states and five U.S. territories are members of the organization

Pt VI, Line 7b

An amendment of the Articles of Incorporation requires approval by the members.

Pt VI, Line 11b

The IRS Form 990 is prepared by an independent accounting firm, reviewed by senior members of management and reviewed and signed by the CFO. The IRS Form 990 is then available on the organization's website, on the Guidestar website and upon request. This process has been approved by the organization's Finance Committee which was appointed by the Board of Directors.

Pt VI, Line 12c

Employees must provide written notification to the executive director of a conflict of interest or potential conflict interest as soon as it occurs. In addition, the organization requires employees to certify that they have reviewed the conflict of interest policy on an annual basis. Officers and key employees(as defined by the IRS) must annually disclose their interests that could give rise to conflicts of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members. Officers and employees found to be in violation of conflict of interest policy are subject to disciplinary action or termination. For directors of the corporation, the organization relies on each governor's compliance with state ethics laws to avoid conflicts of interest and make any required disclosures. Any member of the organization may raise a possible conflict of interest with another member and act in accordance with the articles and bylaws of the organization to take action.

Pt VI, Line 15a

he Executive Director receives a performance evaluation annually for consideration of merit pay increase effective on January 1 of each calendar year. Performance is evaluated by the current National Governors Association (NGA) Chair, current NGA Vice Chair and the immediate past NGA Chair collectively. In preparation for the performance evaluation, the Executive Director provides a self-evaluation to the current NGA Chair and an external market benchmarking analysis that shows salaries for comparable positions for the other Big 7 public interest groups as well as for other not-for-profit executives taken from several salary surveys. The current NGA Chair is responsible for convening the performance discussion, writing the performance evaluation and communicating the performance feedback to the Executive Director. At the conclusion of this evaluation process, the current NGA Chair writes a memo to the NGA Chief Operating Officer outlining the specifics of the merit pay increase and authorizing the action for purposes of payroll processing.

Pt VI, Line 19

The organizations governing documents and financial statements are available to the public on the organization's website.

Other

Part V - Additional Information Line 1a All vendors are paid by National Governors Association ( NGA), a related organization. Therefore National Governors Association Center for Best Practices did not file a form 1096 for 2020. Form 1096 was filed by NGA covering all vendors engaged by NGA and National Governors Center for Best Practices.

Other

Part V - Line 2a - National Governors Association Center for Best Practices leases all of its employees from National Governors Association, a related organization. Compensation is allocated to each organization based on actual hours recorded contemporaneously on bi-weekly timesheets. All employees are included on Form W-3 " Transmittal of Wage and Tax Statements" filed by National Governors Assocation.

Pt VI, Line 4

Bylaws were amended and are attached. The changes were made on replacing of officers and internal control procedures.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

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