Form 990 Policies. Grace Lee, Presenter
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1 Form 990 Policies Grace Lee, Presenter 1
2 governance, management, and disclosure New section of Form 990 Rationale: independent boards and well-defined governance and management policies increase likelihood of tax compliance, safeguarding of charitable assets, and serving of charitable interests IRS encourages higher level of self-regulation and internal controls Transparency and accountability Influenced by the Sarbanes Oxley Act 2
3 questions regarding policies Questions regarding policies are a new addition to the Form 990 Answers are yes/no Questions indicate the importance of selfregulation and transparency Policies not legally required, but recommended as best practice and good governance 3
4 Schedule O Any additional information about the school s mission and programs can be reported on a new Schedule O Asks whether organization makes its governing documents, conflict of interest policy, and financial statements, available to the public Schools should make sure such documents are updated, sends a consistent message about mission and philosophy, and accurate 4
5 conflict of interest policy Form asks whether the school has a written conflict of interest policy officers, directors, and key employees required to disclose annually interests that could give rise to conflicts Key employee definition (must meet all three tests) $150,000 test Employee had reportable compensation of more than $150,000 Responsibility test Employee had or shared organization-wide control or influence similar to an officer, director, or trustee or Employee managed or had authority or control over at least 10% of the organization s activities Top 20 test Employee one of top 20 highest paid 5
6 conflict of interest policy Key employees Head of school, business manager, division head Describe regular and consistent monitoring and enforcement Process Create process for investigating conflict Review disclosures of potential conflicts when reviewing agenda items Affirm no conflicts of interest exists and/or that rebuttable presumption process was followed, in minutes and/or board resolution 6
7 conflict of interest policy Recommended format General conflict policy signed by officers, directors, and key employees Disclosure statement Investigation/due diligence process including Identification of conflicts Rebuttable presumption and intermediate sanctions process Reporting to board and documentation of monitoring and enforcement 7
8 conflict of interest policy Policy should be approved by the Board Conflict of Interest process/procedures are just as important as the policy statement Many schools rushed to establish new policies and should now ensure enforcement and ongoing compliance Annual disclosure statements Staff or board member should review disclosure statements for potential issues before each board meeting 8
9 more questions regarding policies Form 990 asks whether the organization followed the procedures for the rebuttable presumption in setting compensation (for the Head of School and other officers or key employees of the school) Form 990 asks schools to describe the process Rebuttable presumption process should include: Independent body Approval of transaction by independent board, or committee thereof Comparability data Reviewing comparable data Documentation of decision Documentation of process and decision in minutes or other records Schools must actually FOLLOW the process in their policy 9
10 whistleblower policy Maintain a written whistleblower policy Applies to employees and VOLUNTEERS Schools must enforce policy and train supervisors and volunteer coordinators on receiving complaints More expansive than Sarbanes Oxley Act: SOX imposes criminal penalties for retaliating against those who report a suspected federal offense to a law enforcement agency IRS encourages organizations to have a policy for handling employee complaints and protect employees who report any suspected financial impropriety or misuse of assets 10
11 document retention and destruction policy More expansive than Sarbanes Oxley Act: SOX makes it a crime to destroy documents to prevent their use in an official proceeding IRS encourages organizations to have a policy for document integrity, retention, and destruction. 11
12 document retention and destruction policy Federal and STATE compliance Especially for student records All school documents including admissions, development, financial aid Policy should include: Period of time to retain documents (including electronic documents) Rationale for retention period Destruction timeline Prohibition on destroying documents when an investigation is pending Process for destroying documents with personal identifying information Now that policy is in place, schools must ENFORCE them in order for them to be effective Designate and train employees in charge of ongoing compliance 12
13 contact information Venable Independent School Lawyers Caryn G. Pass, partner t f Heather J. Broadwater, associate hbroadwater@venable.com t f Grace H. Lee, associate glee@venable.com t f wise in the school world 13
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