17.5 Procedure for IRS-990 Review and Distribution

Purpose

To provide direction for preparation, review and distribution of IRS form 990.

Preparation and Review. Form 990 will be prepared by the Controller and reviewed by the Vice President for Finance & Operations and a member of the Audit Committee.

Distribution. The Board of Trustees will receive a copy of the Form 990 after review and approval by the individuals noted above and prior to filing the document with the IRS.