The NOWCastSA Board of Directors adopted a Form 990 review policy on September 27, 2011 that requires an outside accounting firm to prepare its Form 990. The prepared Form 990 is submitted electronically to governing body members for review and comments over at least a one week period. Any comments are summarized for the audit committee, who reviews and addresses each issue until approving the final return for filing.

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