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Policy Number: 01.009 Policy Title: Policy for Reviewing Form 990 Policy Type: Board Policy Governing Body: Board of Trustees Date of Current Revision or Creation: January 10, 2010
Policy for Reviewing Form 990
This
Form
990
Review
Policy
(this
“Policy”)
of
Antioch
College
Continuation
Corporations
(the
“Corporation”)
is
intended
to
provide
the
Corporation
with
the
means
to
have
an
efficient
and
effective
review
of
the
Internal
Revenue
Service
Form
990
(the
“990”)
on
an
annual
basis
The
Policy
is
as
follows:
The
Corporation’s
Audit
Committee
will
engage
Certified
Public
Accountant
Firm
(a
“CPA
Firm”)
to
complete
annually
the
Corporation’s
990
in
conjunction
with
the
Corporation’s
annual
audit
of
its
financial
records.
The
Audit
Committee
will
provide
copies
of
the
990
to
the
Audit
Committee,
President,
and
Chief
Financial
Officer.
At
that
time,
the
President
will
review
the
990
with
the
Audit
Committee
and
Chief
Financial
Officer.
Any
necessary
changes
will
then
be
updated
on
the
990.
After
all
necessary
changes
are
made
and
the
President
is
in
agreement
with
the
Audit
Committee
and
the
Chief
Financial
Officer
on
the
finished
990,
the
President
will
sign
and
date
990,
and
the
Chief
Financial
Officer
will
then
submit
the
990
for
filing
with
the
Internal
Revenue
Service
prior
to
the
990’s
filing
deadline.
A
copy
of
the
approved
990
will
be
provided
to
all
officers
and
trustees
before
the
990
is
filed.
This
Policy
was
approved
by
the
Board
of
Trustees
of
the
Corporation
on:
January
10,
2010
Pavel
Curtis
Secretary
