Healthcare and Elder Law Programs Corporation

“Procedure for review of form 990 1.the treasurer shall have the responsibility for the review of the organizations form 990 (including all pertinent schedules) before it is filed with the internal revenue service. 2.in conducting the review, it is preferred that the treasurer shall conduct a top-level or big-picture type of review. However, if desired or it is deemed necessary to conduct a more detailed review, then the preparer shall be contacted for copies of the relevant detailed tax return workpapers. 3.if the treasurer has any questions, comments or suggested revisions, the preparer shall be contacted to discuss same. These discussions shall be documented by the treasurer for subsequent presentation to the board. The preparer of the form 990 should make any revisions, if necessary, as soon as feasibly possible to ensure that the form 990 is filed with the internal revenue service on a timely basis. 4.upon receipt of the finalized form 990, it shall be signed by the treasurer and mailed to the internal revenue service by certified mail. If the form 990 qualifies for electronic filing, the treasurer will sign form 8879-eo and return to the office of the preparer. The california form 199 shall be signed by the treasurer and sent certified mail to the franchise tax board along with a check for the appropriate amount. If the form 199 qualifies for electronic filing, the treasurer will sign form ca 8453-eo and return to the office of the preparer. A check for the appropriate amount will be mailed to the franchise tax board. The california form rrf-1 shall also be signed by the treasurer and sent certified mail to the registry of charitable trusts along with a check for the appropriate amount. 5.after the form 990, form 199 and form rrf-1 have been filed, the treasurer will make a presentation at the next full board of directors meeting to update the full board regarding the review and filing of the forms. A summary of the more important points will be sufficient.”

“Board of directors are required to sign a new conflict of interest certification annually.”

“Process of top-level compensation approval h.e.l.p. 1.the board of directors approves the hiring and compensation of top management officials including ceo, executive director and key employees. 2.in determining initial and subsequent compensation levels for such officials, the process shall include a review and approval by independent person, comparability data and contemporaneous substantiation of the deliberations and decisions. 3.currently the organization does not provide compensation for officers on the board of directors.”

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

“Donated services -12,232.”

“The process has not changed from the prior year.”