National Lymphedema Network Inc.

“The annual irs form 990 is prepared by the nln's professional cpa firm and tax advisor. The draft is reviewed by the business manager, executive director, and board chair, then discussed during a conference call with the entire board of directors. The cpa presents the audit, management letter, and form 990 to the board, discusses any current issues, and handles questions by board members. Following a full review of the complete form 990, the board votes to approve the return with any modifications noted. The executive director signs the form 990, which the cpa submits electronically to the internal revenue service, department of treasury.”

“When a new member joins the board of directors, he or she is required to review the conflict of interest policy and complete the statement to disclose associations and relationships. Each year, at the annual meeting of the board of directors, board members complete a fresh conflict of interest disclosure statement. All conflict of interest disclosures are reviewed by the board chair and executive director to determine if any conflicts exist. Should there be questions, the board chair and executive director consult with legal counsel. In the case of a true conflict of interest, the board discusses the situation and resolves whether or not to remove the board member. All conflicts of interest are addressed in a timely manner.”

“The nln compensates its executive director, who is the top management official and a voting member of the board of directors. In 2015, there were no key employees or highly compensated employees. In accordance with irs rules and regulations, the board chair conducts a compensation comparison evaluation to ensure that the top management official is paid a competitive and appropriate salary in keeping with those of other nonprofit organizations of comparable size, geographic region, level of responsibility, and discipline. The board chair uses published studies by charity navigator and the nonprofit times as resources for the compensation evaluation. In addition, cost of living adjustments are made in keeping with the guidelines issued by the social security administration. The compensation is then circulated to the entire independent board for review, discussion, and approval without the presence of the top management official, who is not independent in this matter. Every effort is made to ensure that the process is thorough, transparent, and in accordance with irs guidelines. On an annual basis, the board conducts a formal evaluation of the executive director's performance.”

“The nln makes all governing documents, financial statements, and tax returns available for inspection by compliance authorities and the general public onsite at its office in berkeley, california. In addition, governing documents, including the irs form 990, are available online via guidestar and the california office of the attorney general's charity registration website. The nln is rated as guidestar silver, which means that information is available about its programs, management, governance, and compliance. In addition, all board members have these documents in hand in their board books. Upon request, the nln will provide public documents to inquirers.”

“Other services: program service expenses 135,409. Management and general expenses 10,168. Fundraising expenses 21. Total expenses 145,598. Contract services: program service expenses 63,731. Management and general expenses 29,844. Fundraising expenses 0. Total expenses 93,575. Graphic design: program service expenses 5,406. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,406.”

“This process has not changed from prior year.”