| FORM 990, PART VI, SECTION A, LINE 7A |
A DELEGATE PROCESS IS IN PLACE. ALL MEMBERS 14 YEARS AND OLDER ARE ELIGIBLE TO BE A DELEGATE. |
| FORM 990, PART VI, SECTION A, LINE 7B |
DELEGATES APPROVE RECOMMENDATIONS FROM THE GOVERNING BODY, SPECIFICALLY ELECTION OF MEMBERS OF THE GOVERNING BODY AND ANY CHANGES TO THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B |
THE DRAFT FORM 990 AND AUDIT ARE PROVIDED TO THE AUDIT COMMITTEE AND BOARD OF DIRECTORS, AT WHICH TIME THEY ARE REVIEWED, DISCUSSED AND RECOMMENDED FOR APPROVAL. THE BOARD OF DIRECTORS HAS FINAL APPROVAL OF THE AUDIT AND FORM 990. THE CPA PREPARING THE FORM 990 IS THEN GIVEN PERMISSION BY THE CFO TO FILE THE APPROVED FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C |
AT THE START OF THE FISCAL YEAR, THE ORGANIZATION HAS OFFICERS AND DIRECTORS COMPLETE CONFLICT OF INTEREST STATEMENTS AND THESE STATEMENTS ARE REVIEWED AND MAINTAINED BY THE AUDIT COMMITTEE. EACH BOARD/COMMITTEE MEMBER AND OFFICER OF THE ORGANIZATION SHALL PROMPTLY DISCLOSE ANY DIRECT OR INDIRECT FINANCIAL OR OTHER INTEREST THAT SHE OR HE HAS OR REASONABLY EXPECTS TO HAVE IN ANY PROPOSED OR EXISTING ARRANGEMENT WITH THE ORGANIZATION PRIOR TO THE START OF ANY NEGOTIATIONS WITH RESPECT TO SUCH MATTER. A DIRECT OR INDIRECT FINANCIAL INTEREST OR ANY OTHER INTEREST REQUIRED TO BE DISCLOSED UNDER THIS POLICY SHALL BE DISCLOSED IN WRITING TO THE CHAIR OF THE AUDIT COMMITTEE OF THE BOARD; SUCH DISCLOSURE SHALL INCLUDE ALL MATERIAL FACTS AND SUPPLY ANY REASON WHY THE ARRANGEMENT MIGHT BE OR NOT BE IN THE BEST INTEREST OF THE ORGANIZATION. FOR EACH INTEREST DISCLOSED, THE AUDIT COMMITTEE OF THE BOARD SHALL REFER THE ISSUE TO THE CHAIR OF THE BOARD AND/OR FULL BOARD HAVING DECISION-MAKING AUTHORITY OVER THE SUBSTANTIVE MATTER IN QUESTION. THE BOARD/COMMITTEE MEMBER OR OFFICER WHO DISCLOSES A DIRECT OR INDIRECT FINANCIAL OR OTHER MATERIAL INTEREST IN A PROPOSED OR EXISTING ARRANGEMENT MAY MAKE A PRESENTATION AND RESPOND TO QUESTIONS BY THE BOARD OR COMMITTEE, BUT AFTER SUCH PRESENTATION SHE OR HE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE ARRANGEMENT THAT RESULTS IN THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A |
THE HUMAN RESOURCES/CEO EVALUATION COMMITTEE ANNUALLY GOES THROUGH A FORMAL COMPENSATION EVALUATION PROCESS WITH THE CEO. THEY REVIEW THE CEO'S RESPONSIBILITIES TO THE ORGANIZATION AND COMMUNITY AND EVALUATE THE CEO'S PERFORMANCE AND EFFORTS TO ADVANCE THE ORGANIZATION'S MISSION THROUGHOUT THE COUNCIL'S JURISDICTION. |
| FORM 990, PART VI, SECTION C, LINE 19 |
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: |
THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF GIRL SCOUTS SPIRIT OF NEBRASKA'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
Attach to Form 990 or 990-EZ.