American Humane Association

“The form 990 is distributed to the board budget and finance committee for review and approval and to the board of directors for their review and comment prior to filing.”

“The conflict of interest policy is to protect the interests of the association when it is contemplating taking an action or making a decision that may benefit the private interests of a "responsible person or related party. A "responsible person" is any director, corporate officer of vice president or higher, or member of a committee with board-delegated powers of the association. Each "responsible person" shall, upon election or appointment and annually thereafter, sign a statement that affirms such person 1) has received a copy of the policy 2) has read and understands the policy and 3) has agreed to comply with the policy. In addition, each "responsible person" shall, upon election or appointment and annually thereafter, complete a disclosure form identifying any interests, positions or relationships that he or she believes could contribute to a conflict of interest. Disclosure forms shall be submitied to the board of directors for review and evaluation. If a conflict of interest arises with respect to a particular matter to be acted upon by the association, 1) the "responsible person" must disclose to those charged with making the decision on behalf of the association all facts material to the conflict of interest and any material facts that bear on the decision from the standpoint of the association, prior to the association taking action and 2) although the "responsible person" may make a presentation at the meeting, and respond to questions, he or she must excuse himself or herself from deliberation and debate on the matter, and must not attempt to exert his or her personal influence with respect to the matter, either at or outside the meeting. The association may approve the matter if 1) the material facts as to the "responsible person's or related party's interest, position or relationship giving rise to the conflict of interest, and as to the matter, are disclosed or are known to the board of directors or any board committee delegated authority over the matter and 2) the board or board committee in good faith authorizes, approves or ratifies the matter by the affirmative vote of a majority of all of the disinterested directors or committee members at a meeting at which a quorum is present, even though the disinterested directors or committee members are less than a quorum.”

“The board of directors delegates compensation determination for the president and chief executive officer to the board compensation committee. The board compensation committee uses salary surveys gathered from american society of association executives, chronicle of philanthropy, association of fundraising professionals, and economic research institute as well as compensation information for similar positions of similar organizations for the determination of compensation. The committee also factors in geographic pay differential, experience, education, performance, scope of duties, internal equity, and salary history of individuals in the compensation process. This process is done on an annual basis. The president and cheif executive officer use a similar compensation for officers and key employees. Market data for similar sized non-profit organizations is reviewed and geographic pay differential, experience, education, performance, scope of duties, internal equity and salary history are considered. The president and ceo shall annually report to the board of directors regarding completion of this responsibility.”

“The association's governing documents, conflict of interest policy, and audited financial statements are made available to the public upon request.”

“Subcontractors: program service expenses 2,330,733. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,330,733. Other consulting services: program service expenses 3,585,318. Management and general expenses 636,893. Fundraising expenses 656,703. Total expenses 4,878,914.”

“Change in value of beneficial interest in perpetual trusts 404,048. Change in value of split interest agreements -91,154.”

“The process has not changed from prior year.”