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Form 990 Review Policies


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NOWCastSA Form 990 Review Policies

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Form 990 Review Policies

  1. 1. Exhibit D Form 990 Review policies: Form 990 Part VI, Section A, line 10 requires NOWCastSA to detail its Form 990 Review policy. This policy was adopted by the NOWCastSA Board of Directors on Sept. 27, 2011. NOWCastSA has its Form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the Form 990 has been prepared, reviewed by management and is ready to be filed with the Internal Revenue Service, it is submitted electronically to members of NOWCastSA’s governing body for any comments prior to its submission. The governing body is provided with at least one week to review the prepared Form 990 and provide their comments. Any comments are then grouped, summarized and provided to the audit committee for their review. Each issue is documented and addressed until the return is finalized and approved for filing