TY 2020 Form 990 Schedule O

Instrumentl eFile RenderObject ID: 202202249349302045 - Rendered 2024-04-28 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

2020

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.
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 PRESENTED TO BUDGET AND AUDIT COMMITTEE AS PART OF THE ENDOWMENT'S ORGANIZATIONAL BUDGET REVIEW PROCESS ANNUALLY, AND THEN BUDGETS ARE RECOMMENDED TO THE BOARD OF DIRECTORS FOR APPROVAL. 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. THESE ADJUSTMENTS ARE APPROVED BY THE ENDOWMENTS LEADERSHIP. THE COMPENSATION OF THE PRESIDENT/CEO IS DETERMINED ANNUALLY BY THE BUDGET AND 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, LINE 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.

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 PRESENTED TO BUDGET AND AUDIT COMMITTEE AS PART OF THE ENDOWMENT'S ORGANIZATIONAL BUDGET REVIEW PROCESS ANNUALLY, AND THEN BUDGETS ARE RECOMMENDED TO THE BOARD OF DIRECTORS FOR APPROVAL. 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. THESE ADJUSTMENTS ARE APPROVED BY THE ENDOWMENTS LEADERSHIP. THE COMPENSATION OF THE PRESIDENT/CEO IS DETERMINED ANNUALLY BY THE BUDGET AND 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, LINE 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) 2020

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