Modern Military Association of America Inc.

“Os-sldn's form 990 as drafted by os-sldn's independent auditors, is first reviewed by the deputy financial officer. Then, it is reviewed by os-sldn's audit committee (chaired by os-sldn's treasurer). The audit committee sends the form 990 to the board, together with its recommendations. The board reviews and finally approves the form 990, prior to its filing.”

“As indicated in the conflict of interest policy approved by the board of directors, every new director, officer, member of the military advisory council or employee completes the "disclosure statement" on election or appointment, and at least annually thereafter. The governance committee is responsible for monitoring compliance with this policy. The completed statements are maintained, as confidential materials, by the chief financial officer.”

“As provided in the salary administration program adopted as a policy by the os-sldn board, all os-sldn employees, including the executive director and key employees of the organization, are paid in a manner that is consistent with the competitive labor market in os-sldn's location. Once every three years, os-sldn obtains data from surveys about the comparability of its salary scale with the salaries prevailing in the same market area. This survey data is obtained from comparable organizations, with a similar number of employees and revenue level, in the local geographical area. The results of these salary surveys are used by os-sldn to periodically adjust its salary scale and are maintained on file. The minimums and maximums for each level of os-sldn's salary scale are established to provide os-sldn with the flexibility to pay staff at appropriate levels in relation to their qualifications, experience, and relative internal classification of the position. For the year 2014, os-sldn incurred no salary expense.”

“Os-sldn's governing documents, audited financial statements and conflict of interest policy are made available to the public through the institution's website.”

“The audit committee assumes responsibility for oversight of the audit and selection of an independent accountant. This process has not changed from the prior year.”