North General AIDS Housing Development Fund Corporation

“The organization's sole member is harlem united community aids center, inc.”

“This Form 990 was reviewed by Harlem United Community AIDS Center, Inc., in its capacity as the sole member of North General AIDS Housing Development Fund Corporation and by the governing board of NGAHDFC.”

“It is the policy of ngahdfc that all potential interests are to be fully disclosed, as they arise, by any individual regardless of whether a conflict of interest is determined to exist. On an annual basis, officers, directors and key employees are required to sign confilct of interest disclosure statements. If a potential conflict arises, the supervisor and/or human resources will resolve the conflict.the conflict of interest policy is part of periodic trainings for all staff and board members.”

“The organization makes its governing documents, tax returns and financial statements available to the public upon request.also, the organization files its annual report with the nys office of attorney general. The oag posts the organization's annual char 500 report together with its financial statements and federal tax returns on its charities bureau internet website.”

“Jacquelyn kilmer,ceo,alan zuckerman,chief financial officer, perform services for north general aids housing development fund corporation, (hereinafter, ngahdfc), and are not directly paid or compensated by ngahdfc. All the officers perform services to several related entities of harlem united community aids center, inc. (hucaci). Except for the ceo who receives no compensation from ngahdfc or any related company, the other officers receive compensation from hucaci for their services rendered to related entities on behalf of hucaci. Their time spent acting on behalf of ngahdfc is not allocated to and not recorded as an expense on the books and records of ngahdfc. See page 10 of form 990 and see page 3 of schedule j and the following supplemental note. Form 990, part vii, section a and schedule jnorth general aids housing development fund corporation (hereinafter ngahdfc) does not compensate any person listed in part vii page 7 of form 990 or schedule j, part ii. The compensation shown in these sections is paid by harlem united community aids center,inc.(hereinafter hucaci), a related organization to ngahdfc. Ngahdfc relies on the compensation determination methodolgy of hucaci. The following is the compensation methodology used by hucaci:on an annual basis, the compensation committee provides salary and other compensation recommendations for ceo, officers and other key employees to the board of directors. The members of the committee are independent from management. The committee's recommendation is based on readily available compensation data.”

“Client Note 1 - NOTE 3: FORM 990 SECTION A. PAGE 7 PART VII SECTION A. OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, HIGHEST COMPENSATED EMPLOYEESKELSEY LOUIE LEFT HIS POSITION AS A DIRECTOR OF NORTH GENERAL(AND EACH OF HIS POSITIONS AS AN EMPLOYEE AND/OR DIRECTOR OF HARLEM UNITED AND EACH OF ITS OTHER AFFILATES) IN JUNE 2014.”

“35 hours per week is based on the Organization's payroll hours and not the actual hours worked which are substantially in excess of 35 per week.”

“Kelsey Louie resigned from the board of directors of North General AIDS Housing Development Fund Corp.(NGAHDFC)(and each of his positions as an employee and/or director of Harlem United Community AIDS Center, Inc.("HU") and each of its other affiliates) in June 1,2014.”