Superchannel Centre Inc.

“Claud W. Bowers, Freeda M. Bowers, and Angela Courte Mackenzie have a family relationship.”

“The draft Form 990 is reviewed by the Organization's top management official, top financial official, and outside legal counsel before it is filed with the IRS. A copy of the final return is also provided to the voting members of the Organization's governing body prior to its filing with the IRS.”

“The Organization has adopted a conflict of interest policy. Each member of the Organization's governing body, its officers and its key employees provides an annual disclosure statement certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization personnel to take appropriate actions as required by the policy.”

“The Organization does not pay any direct salaries, and therefore does not have a process for determining compensation as outlined in Form 990, Part VI, Section B, Line 15. The salaries reported in Form 990 Part VII were paid by related organizations, Associated Christian Television System, Inc. (ACTS) and Superchannel Enterprises, Inc. (SEI), which have adopted executive compensation setting policies applicable to all disqualified persons, including their CEOs, officers, and key employees. Under the policies, independent committees of ACTS and SEI Board of Directors annually review and approve the compensation levels of all individuals subject to the policies. The deliberations and decisions of the committees are contemporaneously substantiated. The committees utilize comparability data in their deliberations; updated comparability data is generally obtained every two to three years.”

“The Organization does not make its Articles of Incorporation, Bylaws, conflict of interest policy or financial statements available to the general public.”

“The Organization's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. The Organization did not have an audit of its financial statements in the prior year, and thus this oversight and selection process was not needed in the prior year.”