AIDS United

“The form 990 is prepared by thecontroller, reviewed by the board of trustee's budget & finance committee, and approved by the treasurer of the board of trustees. The treasurer shall document his/her approval on the required form which will be maintained in the organization's records. The form 990 will be signed by the president and ceo, as the individual authorized under existing policies and procedures established by au. Prior to filing, the board of trustees shall be provided with the completed form 990 and related schedules in an electronic format for further comment.”

“The conflict of interest form is provided to new employees upon hire and to new trustees upon election and prior to the start of their term of service. Subsequently, the form is provided to all officers, directors, trustees and staff annualy; staff are requested to update their forms on an ongoing basis. It is the individual's responsibility to notify the organization of any new conflicts of interest that may occur throughout the year.”

“The organization conducts a thorough benchmarking study of its compensation for all staff every two years. This is done through the acquisition and use of data compiled by an independent human resources consulting firm to benchmark salaries for the organization as well as identify best practices within our sector. Salaries are benchmarked by position based on the size of the organization, the region in which we operate, as well as the size of our annual budget. The compensation research for the president & ceo is provided to the board chair who uses it, along with a thorough annual performance review conducted by the board of trustees, to work with the executive committee in making a recommendation to the board of trustees in regards to the annual salary and benefits package for the president & ceo. The board of trustees conducts an annual performance review of the president & ceo and executes any decisions about compensation increases based on a formal review, deliberation and vote on the annual compensation for the president & ceo. The compensation data for key employees is provided to the president & ceo who, within budget guidelines approved by the board of trustees and in consultation with respective supervisors, determines the annual salary ranges for key employees. Each employee receives an annual performance review by their supervisor, who in turn, makes recommendations for any performance-based salary increases to the president & ceo for consideration and a final decision.”

“Aids united's form 1023, governing documents, conflict of interest policy, 990, and audited financial statements are available to the public upon request via print or electronic media. Au's 990 is also available at www.aidsunited.org”

“The process for selection and oversight of the audit has not changed from the prior year.”