International Bipolar Foundation

“Tax returns are delivered to the executive committee for their review before signing and mailing.”

“Employees may not engage in any outside business or activity, pursuit, action, or investment which by its nature or scope (with or without personal gain): - preventing or potentially prevents an impartial discharge of duties. - interferes with the satisfactory performance of assigned duties within ibpf. - reflects a compromise or misuse of ibpf information whether actual or potential. - adversely affects the interests or reputation of ibpf and/or its employees or has the potential for such adverse effect. Outside activities must clearly be on personal time and not using the network or leveraging the resources/influence of the employee's position in ibpf. Employees may not use corporate property or services with respect to any outside activities. Additional employment or self-employment should be kept separate from employment with ibpf and should not conflict in any way with ibpf. Employees should not engage in any employment, or provide any service ibpf provides, which competes with ibpf. This statement does not pertain to those activities that are deemed complimentary. If an actual or potential conflict of interest arises, it should be promptly discussed with the employee's supervisor. Employees will disclose any conflicts of interest, either real or perceived, annually by submitting a signed memo that will be kept in their human resources file. The policy is monitored by the executive committee of the board of directors on a quarterly basis. If a conflict does arise, then it is brought to the executive committee, which then presents it to the board of directors for review and discussion.”

“A public inspection copy is held at the office for public review.”

“The organization (ibf) formed a new endowment in 2013. The endowment was designated by the board of directors for the benefit of the organization moving forward. The endowment is being managed by rancho santa fe foundation (rsff). Upon inquiry to the rsff requesting the cost basis and gross proceeds for the realized gain of $3,256, rsff advised they manage ibf's endowment together with many other ones for various organizations. Realized gains and losses are spread over various organizations based on their investment. It is cumbersome for them to segregate how much of gross proceeds and cost basis should be allocated to ibf.”

“The process did not change from prior year.”