Certification Institute

“The organization's executive director and president have a business relationship through a common entity that is described below.”

“The executive director receives a draft of form 990 and compares the information to the organization's financial information as of the form 990 return date. Any uncertainties are discussed with the chairman of the board of directors and, if necessary, the full board of directors. Any necessary changes are provided to the return preparer prior to finalizing and filing the final form 990.”

“No documents available to the public.”

“No changes have been made to the audit oversight process since the prior year form 990 was prepared.”

“(a) name of interested person: rex eley (b) relationship between interested person and organization: president of organization and family member of individuals that control an entity doing business with the organization. (d) description of transaction: personnel costs paid. Entity provides staff to organization at cost. Small staff of organization is grouped with staff of entity for purposes of providing more affordable employee benefits and other personnel support services, which are provided by a professional employer services firm. Cost of wages, benefits and service firm fees are paid by organization to entity, which in turn pays the same amount to the unrelated service firm. Entity makes no profit on staff provided to organization. Another interested person (below) is a member of entity.”

“(a) name of interested person: jane mccoggins (b) relationship between interested person and organization: executive director of the organization as well as (1) member of an entity doing business with the organization. (d) description of transaction: personnel costs paid. Entity provides staff to organization at cost. Small staff of organization is grouped with staff of entity for purposes of providing more affordable employee benefits and other personnel support services, which are provided by a professional employer services firm. Cost of wages, benefits and service firm fees are paid by organization to entity, which in turn pays the same amount to the unrelated service firm. Entity makes no profit on staff provided to organization. A family trust of another interested person (above) is a member of entity 1.”