National Committee for Quality Assurance

“The form 990 undergoes internal review and is then examined by the finance and audit committee of the board of directors. At that time, corrections are made if needed. The form 990 is then approved by the board of directors.”

“The organization has a conflict of interest policy governing its board of directors. Written and oral conflict of interest disclosures are required annually. Directors are required to identify any potential conflicts of interest with agenda items at the outset of each board meeting. The governance committee of the board is responsible for ensuring that ncqa adopts and enforces appropriate governance policies including conflict of interest. The board in consultation with the general counsel is responsible for resolution of specific conflict of interest issues that may arise in connection with the board's activities. Ncqa's operating committees and expert panels have separate conflict of interest policies which also require annual written disclosure of potential conflicts of interest. Committee members and panel participants are required to disclose potential conflicts of interest at the outset of each meeting or prior to deliberations or a vote on any matter for which a member might have a conflict. The committee chair or expert panel chair in consultation with the general counsel oversees enforcement of the policies. The review oversight committees and the reconsideration committees (these are peer review committees that render the accreditation, certification or recognition decisions) have separate conflict of interest policies that require disclosure of specific conflicts of interest related to any organization or individual being reviewed for accreditation, certification or recognition. The accreditation staff are responsible for administering these conflict of interest policies and consult with the general counsel when issues of potential conflicts are declared. In addition, the organizations being reviewed for accreditation, certification or recognition are required to declare potential conflicts they may have with committee members and reviewers. Ncqa senior staff complete a written and oral conflict of interest disclosure annually. Staff are required to update their disclosures if anything changes during the year. The disclosure process and resolution of potential conflicts is overseen by the general counsel. All ncqa staff are subject to a policy prohibiting insider trading which specifies that ncqa staff cannot own a direct interest (mutual funds are excluded) in any organization ncqa accredits, certifies or recognizes. Ncqa also maintains robust policies and procedures to evaluate and report on actual, potential or apparent organizational conflicts of interest (oci) and personal conflicts of interest (coi) for prospective and ongoing government contracts. Ncqa discloses any actual, potential or apparent oci/coi that would impinge on ncqa's ability to render impartial, technically sound or objective advice, or that would result in an unfair competitive advantage. Ncqa's office of general counsel evaluates and approves applicable oci/coi determinations and any mitigation plans, as necessary.”

“For the president, the executive & compensation committee of the board of directors decides on a numerical rating for the president's performance management plan, and a numerical rating for the organization performance. Reflecting on these ratings, considering comparable market data collected by an external compensation consultant, the executive & compensation committee determines the salary of the president, which is then documented in the president's written employment contract and the members of the executive and compensation committee. The organization's president utilizes the same process to determine the salary for the five most highly compensated leadership team members. The president presents this information to the executive & compensation committee for discussion and approval. A compensation study was last performed in 2023.”

“The organization posts on its company's website the conflict of interest policies. The organization makes its governing documents and audited financial statements available upon request for the same period of disclosure as set forth in section 6104(d).”

“Impairment loss -224,042.”

“The oversight and selection process has not changed from the prior tax year.”