National Multiple Sclerosis Society Alabama Chapter

“Chapter membership consists of all persons who are members of the society and who reside within (or who have previously resided within and have indicated that they wish to retain their membership) the chapter's territory.”

“The chapter holds a meeting of its members annually for the purpose of electing a board of trustees, considering the treasurer's report of the accounts of the chapter (subject to audit and adjustment) and any other reports that may be presented, and for the transaction of such other business as may properly come before the meeting.”

“The chapter's audit committee reviews and approves the form 990 prior to distribution to the entire board. A copy of the 990 form and accompanying schedules is provided to the entire board with a period for providing comments, edits or corrections prior to submission to the irs.”

“On an annual basis, chapter management reviews the conflict of interest disclosure forms filed by trustees, officers and employees for potential conflicts. Potential conflicts of interest are presented to the chapter's audit committee for review. Where conflict exists, a conflict resolution report is created adn the trustee, officer or employee is not allowed to participate in any vote or discussion of the disclosed matter. At the current time, no potentioal conflicts of interest have been identified.”

“Compensation for chapter president is determined by the compensation committee, which is comprised of at least three but no more than five independent trustees, and is approved by the full board. The compensation committee is assisted in the process by the national office, which provides data on comparable positions within other non-profits as well as geographical data showing variation of salaries by region (similar procedures are also used to determine salaries of other management and staff). National representatives also provide guidance throughout this process. In addition, the president's performance is evaluated annually in a joint review process by the national organization's ceo or her designee and the local committee or independent trustees. The president conducts performance evaluations for the other key employees, the outcome of which is shared with the compensation committee to help inform their decision about compensation.”

“The chapter's governing documents and conflict of interest policy are available upon request. The chapter's form 990 and financial statements are available on the chapter's website and will also be provided in a hard copy format upon request. The organization's audit committee assumes responsibility for oversight of the audit, review, and compilation of its financial statements and selects the independent auditor. This was the practice for the current year, as well as the former year.”

“The 2013 form 990 for national multiple sclerosis society alabama chapter is being amended in accordance with instructions from the national office. Contributions related to fundraising should be included on line 1c on part viii, statement of revenue, rather than on line 8a as gross income from fundraising. In additon, schedule g, part ii, line 2, includes those contributions reported on 1c. The gross income from fundraising, line 3,only includes the direct benefit to donors of $229,313, as required by the national office.”

“The organization has not changed the oversight process or selection process during the tax year.”