Intercultural Development Research Association

“990 review process description of the 990 board of directors review process- idra's annual form 990 undergoes a number of internal and external reviews. The return is prepared by the organization's business office manager. In preparing this return, the business manager relies on the organization's audited financial statements, which are prepared by the independent outside auditors. The return is then reviewed by an independent public accounting firm and the organization's president. The final version of the form 990 is provided to each member of the board of directors for review and discussion before it is filed with the irs.”

“Description of conflict of interest policy methods of monitoring & enforcement of compliance. Idra has an established conflict of interest policy that is applicable to all officers, directors, and employees. The organization implements, monitors, and enforces the policy through annual disclosure, whistle-blower and other periodic reporting processes. Officers, directors and senior managers must report annually any existing family or business relationships with idra, other employees and certain third-parties, including significant vendors, contractors, or others with material business or financial relationships with the organization. Each year, all officers, directors, and employees must acknowledge in writing that they have read and agree to comply with idra's conflict of interest policy. Conflict of interest disclosure forms are completed by board members and all staff and kept as organizational records by the executive assistant and available annually for review by the independent auditor and the full board. Management and the board of directors have established mechanisms to operate, monitor and enforce the policy to ensure that no officer, director or employee with decision-making capacity can participate in deliberations or decisions involving matters in which conflicts are found to exist. In all cases these matters are subject to review, appeal and final decision by the full board of directors.”

“Compensation determination process for determining compensation of the organization's president and key employees. In determining the compensation of its president, idra considers comparability data gathered from form 990 of comparable organizations along with compensation studies conducted by independent third-party compensation consultants. Final reviews, deliberations, and determination are contemporaneously documented and are made by all independent voting members of the board of directors. This process was last undertaken for the president in 2021.”

“Governing documents availability process for making idra's governing documents, conflict of interest policy and financial statements available to the public. Conflict of interest disclosure forms are kept as organizational records by the executive assistant and available annually for review by the independent auditor and the full board. Idra makes its governing documents, conflict of interest policy, financial data and certain tax filings (idra determination letter, forms 990 and form 1023 application for recognition of exemption under section 501(c)(3) of the internal revenue code) available for inspection by the general public upon request.”