Chronic Disease Fund Inc.

“Process to review form 990: good days' form 990 is prepared by the organization's outside accountant based on data provided by the organization. The prepared form 990 is then reviewed by the organization's leadership and the organization's legal counsel, miles and stockbridge. Then a copy of the prepared form 990 is provided to each member of good days' board of directors prior to being filed.”

“Process to monitor compliance with conflict of interest policy: good days has a conflict of interest policy ("policy") covering members of good days' board of directors, officers, and key employees ("covered individuals"). Pursuant to the policy, each covered individual shall file with the board of directors a statement of disclosure on a form provided by the organization prior to the covered individual's initial election, appointment, or hiring. Additionally, each covered individual is required to file an annual statement of disclosure. The initial and annual statement of disclosure requires covered individuals to disclose all material facts relating to: (1) all entities in which the covered individual is an officer, director, trustee, member, or owner; (2) any good days transactions in which the covered individual may have a conflicting interest; and (3) any other facts or circumstances that might constitute a conflict of interest, including but not limited to: (a) any outside employment or consulting activities which may result in a conflict of interest; and (b) any affiliation with other entities which may constitute a conflict of interest. Upon disclosure of an actual or potential conflict of interest, independent members of the board of directors will make a determination as to whether a conflict of interest exists. In situations where the board of directors determines that a conflict of interest exists with respect to a transaction, the board will document its determination regarding the existence of a conflict of interest in its meeting minutes and the conflicted individual will be required to recuse themselves from all discussions and decisions related to the transaction. Such recusal prohibits the presence and participation of the conflicted individual in any board or committee deliberations on the matter giving rise to the conflict of interest, and prohibits the conflicted individual from making any other attempt to influence the deliberation or vote on the matter giving rise to the conflict of interest.”

“Compensation review: the process by which good days approves the amount of compensation provided to its president, clorinda walley, follows the guidance provided in treasury regulations section 53.4958-6 related to the rebuttable presumption of reasonableness. As such, the process by which good days' board of directors determines and approves the appropriate amount of compensation to provide to its president includes: (1) approval by independent members of good days' board of directors prior to payment; (2) the consideration of appropriate comparability data in determining the total amount of compensation to be provided to the president; and (3) the documentation of its decision and the basis for its decision regarding the amount of compensation provided to good days' president. The review is completed annually, and the documentation is recorded in the board minutes.”

“Availability of governing documents: good days complies with the public inspection requirements of internal revenue code section 6104 by making its form 1023, application for recognition of exemption under section 501(c)(3) of the internal revenue code, determination letter from the irs, and its forms 990 for its three most recent completed tax periods available to the public. However, as section 6104 does not require an organization exempt under section 501(c)(3) to disclose its governing documents, conflict of interest policies, or financial statements, good days has chosen not to make such information available for public inspection.”

“Joint cost allocation: conferences, conventions and meetings are considered joint costs. A portion of the events are patient focused with regards to education and patient engagement, and education and advocacy for patients, subsequently 36% of the costs are allocated to program services. Good days receives donations from sponsorships at the events, 7% is allocated to fundraising. The remaining 57% is allocated to supporting services, which is related to various expenses incurred to carry out the educational conferences.”

“Explanation of amended return: there are some corrections to the compensation of officer and highly compensated employee disclosures. These corrections effected form 990, part vii, column d and schedule j, part ii, columns i and ii.”