National Aviary in Pittsburgh Inc

“Per the aviary's bylaws, the executive committee shall consist of at least 9 menbers but not more than 15 all of whom shall be members of the board of directors. The executive committee shall exercise all powers of the full board of directors between board meetings.”

“At a regularly scheduled full board of directors meeting, the board of directors voted unanimously to assign the responsibility of approving the 990 form to the finance committee of the board of directors. The national aviary managing director/coo along with a representative from it's independent outside accounting firm will review the 990 with the finance committee of the board of directors at a special meeting of the finance committee prior to filing form 990. In addition, the full board will receive a copy of the form 990 for review and comment prior to submission to the irs.”

“Annually, covered individuals must complete a disclosure statement reflecting his or her interests to the executive committee and chairman of the board of directors. The disclosure statement should list the conflict of interest, such as list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members. The executive committee is responsible for reviewing the disclosure statements so that it's members are familiar with potential conficts. In addition, each director, committee member, officer and any covered individual is personally responsible for disclosing his/her actual or potential conflict (or any actual or potential confict of which he or she may be aware) at the time naip is considering a transaction that may involve a conflict and whenever he or she becomes aware that his or her disclosure statement is no longer accurate. In addition, the conflict of interest policy outlines very specific, detailed procedures which the executive committee must follow to address any conflicts disclosed by covered individuals.”

“The compensation of the person must be reviewed and approved by the executive committee, provided that person with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. The compensation of the person must be reviewed and approved using data as to comparable compensation for similarly qualified person in functionally comparable positions at similarly situated organizations. There must be contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangment.”

“This organization will provide copies of all forms 1023, 990 and 990-t upon request.”

“This organization will provide copies of all forms 1023, 990 and 990-t upon request.”

“Form 990, part xi, line 2c: the organization uses an audit committee and a finance committee to conduct the oversight of this function.”