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      <ContractorCompensation>
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          <AddressUS>
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        </AddressOfContractor>
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        <ManagementAndGeneral>53690</ManagementAndGeneral>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
        <Explanation>THE VETERANS MEDICAL RESEARCH FOUNDATION BOARD OF DIRECTORS INCLUDES FOUR (4) MANDATORY BOARD MEMBERS REPRESENTING THE VA SAN DIEGO HEALTHCARE SYSTEM (VASDHS). THESE MEMBERS ARE THE VASDHS DIRECTOR, CHIEF OF STAFF, ASSOCIATE CHIEF OF STAFF FOR RESEARCH AND DEVELOPMENT, AND THE ASSOCIATE CHIEF OF STAFF FOR EDUCATION. ALL OF THESE VASDHS LEADERS ARE ULTIMATELY HIRED AND APPROVED BY THE DEPARTMENT OF VETERANS AFFAIRS VETERANS HEALTH ADMINISTRATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7b</Identifier>
        <Explanation>THE VETERANS MEDICAL RESEARCH FOUNDATION'S BOARD MEMBERS MUST BE SPECIFICALLY APPROVED BY THE DIRECTOR OF VASDHS. THE DIRECTOR OF THE VASDHS IS A VOTING MEMBER OF THE VMRF BOARD OF DIRECTORS AND HAS THE SAME VOTING RIGHTS AS ALL OTHER VOTING MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>AFTER INITIAL REVIEW BY THE CEO, CFO, AND THE CONTROLLER, THE AUDITORS REVIEW THE 990 WITH THE FINANCE COMMITTEE. THE 990 IS THEN DISTRIBUTED TO THE BOARD PRIOR TO FINAL APPROVAL BY THE CEO.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <Explanation>MEMBERS OF THE BOARD OF DIRECTORS AND EXECUTIVE OFFICERS ARE REQUIRED TO COMPLETE AND SIGN A COI DISCLOSURE QUESTIONNAIRE(INCLUDING DISCLOSURE PERTAINING TO SPOUSE OR DEPENDENT CHILD(REN)) AND TO SIGN A VMRF COI AFFIRMATION OF COMPLIANCE STATEMENT. VMRF'S POLICY ON COI INCLUDES DISCLOSURE REQUIREMENTS, PROCEDURES FOR REVIEW OF POTENTIAL CONFLICTS AND ADDRESSING CONFLICTS OF INTERESTS, AS WELL AS PROVISIONS ON WHAT DISCIPLINARY ACTIONS TO TAKE IN CASE OF VIOLATIONS OF THE BOARD APPROVED COI POLICY. INTERESTED PARTIES WITH A POTENTIAL COI RE: PROPOSED ACTION, POLICY, OR TRANSACTION OF VMRF SHALL NOT PARTICIPATE IN ANY WAY OR BE PRESENT DURING THE DELIBERATION AND DECISION-MAKING FOR SUCH ACTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>SALARIES OF EXECUTIVE OFFICERS WERE REVIEWED AND RECOMMENDED FOR BOARD APPROVAL BY THE FINANCE COMMITTEE. PERFORMANCE REVIEWS ARE BASED ON WRITTEN GOALS AND GOAL ATTAINMENT. SALARY REVIEWS INCORPORATE THE PERFORMANCE REVIEW RESULTS AND JOB SPECIFIC COMPARISON SALARY DATA FROM LIKE ORGANIZATIONS, AS WELL AS TWO NATIONAL SALARY SURVEYS. THE TO-BE-EVALUATED PERSON DOES NOT PARTICIPATE IN THE SALARY DISCUSSION OR DECISION MAKING PROCESS AND IS EXCUSED FROM THAT PART OF THE MEETING(S). DURING FY2009 THE BOARD ESTABLISHED A COMPENSATION COMMITTEE AND AN INCENTIVE POLICY HAS BEEN SINCE WRITTEN AND BOARD APPROVED. THE BOARD PRESIDENT IS THE ONLY PAID BOARD MEMBER. THE PRESIDENT'S HONORARIUM WAS BOARD-APPROVED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 18</Identifier>
        <Explanation>THE VMRF FORM 990 IS AVAILABLE UPON REQUEST, AS POSTED ON THE ORGANIZATION'S WEBSITE, WWW.VMRF.ORG.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE CONFLICT OF INTEREST POLICY AS IT PERTAINS TO RESEARCHER'S IS POSTED ON WWW.VMRF.NET. BOARD AND EXECUTIVE OFFIcER CONFLICT OF INTEREST POLICIES ARE NOT PUBLICLY POSTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>form 990 part xi line 2c</Identifier>
        <Explanation>no change from prior year</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>