TY 2019 Form 990 Schedule O

Instrumentl eFile RenderObject ID: 202122289349304527 - Rendered 2024-05-05 TIN: 52-1344831

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

NATIONAL ENDOWMENT FOR DEMOCRACY

Employer identification number

52-1344831

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE BUDGET, AUDIT & ADMINISTRATION COMMITTEE, THE PRESIDENT, THE CHIEF OPERATING OFFICER, AND THE SENIOR DIRECTOR OF FINANCE. IT IS ALSO REVIEWED BY THE BOARD BEFORE FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS AND INDIVIDUALS EMPLOYED ARE REQUIRED TO AFFIRM THEIR COMPLIANCE WITH THE NED'S CONFLICT OF INTEREST POLICY BY COMPLETING A CONFLICT OF INTEREST CERTIFICATION FORM WHEN FIRST JOINING THE BOARD OR FIRST EMPLOYED AND ON AN ANNUAL BASIS THEREAFTER.
FORM 990, PART VI, SECTION B, LINE 15	ALL SALARIES FOR NED EMPLOYEES MUST BE COMMENSURATE WITH NED POLICY ESTABLISHED BY ITS BOARD OF DIRECTORS. SALARIES AND PROCEDURES FOR SALARY ADJUSTMENTS ARE REVIEWED AND APPROVED BY THE BUDGET AND AUDIT COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY, AS PART OF THE COMMITTEE'S REVIEW OF THE ENDOWMENT'S ORGANIZATIONAL BUDGET. SPECIFIC SALARY ADJUSTMENTS FOR INDIVIDUAL EMPLOYEES ARE RECOMMENDED BY THEIR IMMEDIATE SUPERVISORS BASED ON A CURRENT PERFORMANCE EVALUATION, AND DEPENDENT ON MERIT AND/OR NEW RESPONSIBILITIES. THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT AND LEADERSHIP TEAM IS DETERMINED ANNUALLY BY THE BUDGET & AUDIT COMMITTEE IN COMPLIANCE WITH THE SAME ORGANIZATIONAL PROCEDURES. THE ENDOWMENT USES THE SERVICES OF AN OUTSIDE CONSULTANT AND PUBLISHED COMPENSATION SURVEYS IN SETTING SALARIES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION DOES NOT GENERALLY MAKE AVAILABLE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE GENERAL PUBLIC, BUT WILL MAKE SUCH INFORMATION AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN INTERNAL REVENUE CODE SECTION 6104(D).
FORM 990, PART XII, SECTION 2C	THE ANNUAL AUDIT IS PRESENTED BY THE AUDITORS TO THE BUDGET & AUDIT COMMITTEE TO DISCUSS THE RESULTS OF THE ANNUAL AUDIT AND ANY FINDINGS. THE BUDGET & AUDIT COMMITTEE REVIEWS AND ACCEPTS THE ANNUAL AUDIT AND RECOMMENDS TO THE BOARD FOR THEIR APPROVAL.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B

THE FORM 990 IS REVIEWED BY THE BUDGET, AUDIT & ADMINISTRATION COMMITTEE, THE PRESIDENT, THE CHIEF OPERATING OFFICER, AND THE SENIOR DIRECTOR OF FINANCE. IT IS ALSO REVIEWED BY THE BOARD BEFORE FILING WITH THE IRS.

FORM 990, PART VI, SECTION B, LINE 12C

DIRECTORS AND INDIVIDUALS EMPLOYED ARE REQUIRED TO AFFIRM THEIR COMPLIANCE WITH THE NED'S CONFLICT OF INTEREST POLICY BY COMPLETING A CONFLICT OF INTEREST CERTIFICATION FORM WHEN FIRST JOINING THE BOARD OR FIRST EMPLOYED AND ON AN ANNUAL BASIS THEREAFTER.

FORM 990, PART VI, SECTION B, LINE 15

ALL SALARIES FOR NED EMPLOYEES MUST BE COMMENSURATE WITH NED POLICY ESTABLISHED BY ITS BOARD OF DIRECTORS. SALARIES AND PROCEDURES FOR SALARY ADJUSTMENTS ARE REVIEWED AND APPROVED BY THE BUDGET AND AUDIT COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY, AS PART OF THE COMMITTEE'S REVIEW OF THE ENDOWMENT'S ORGANIZATIONAL BUDGET. SPECIFIC SALARY ADJUSTMENTS FOR INDIVIDUAL EMPLOYEES ARE RECOMMENDED BY THEIR IMMEDIATE SUPERVISORS BASED ON A CURRENT PERFORMANCE EVALUATION, AND DEPENDENT ON MERIT AND/OR NEW RESPONSIBILITIES. THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT AND LEADERSHIP TEAM IS DETERMINED ANNUALLY BY THE BUDGET & AUDIT COMMITTEE IN COMPLIANCE WITH THE SAME ORGANIZATIONAL PROCEDURES. THE ENDOWMENT USES THE SERVICES OF AN OUTSIDE CONSULTANT AND PUBLISHED COMPENSATION SURVEYS IN SETTING SALARIES.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION DOES NOT GENERALLY MAKE AVAILABLE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE GENERAL PUBLIC, BUT WILL MAKE SUCH INFORMATION AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN INTERNAL REVENUE CODE SECTION 6104(D).

FORM 990, PART XII, SECTION 2C

THE ANNUAL AUDIT IS PRESENTED BY THE AUDITORS TO THE BUDGET & AUDIT COMMITTEE TO DISCUSS THE RESULTS OF THE ANNUAL AUDIT AND ANY FINDINGS. THE BUDGET & AUDIT COMMITTEE REVIEWS AND ACCEPTS THE ANNUAL AUDIT AND RECOMMENDS TO THE BOARD FOR THEIR APPROVAL.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

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