Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Form 990, Part VI, Section A, line 7a | The members of the Association elect the board of directors. | |
| Form 990, Part VI, Section B, line 11 | A copy of the Form 990 is distributed to the Board for its review and approval. | |
| Form 990, Part VI, Section B, line 12c | Board members are required to file an annual conflict statement. | |
| Form 990, Part VI, Section C, line 18 | Information is available from the Association's administrative office upon request. | |
| Form 990, Part VI, Section C, line 19 | The Association makes its governing documents and conflict of interest policy avialable to the public upon request. | |
| METHOD OF ACCOUNTING | FORM 990, PART XI, LINE 1 | The Association uses the modified cash basis of accounting. Accordingly, revenue is recorded when received rather than when earned and expenses are recorded when paid rather than when the obligation is incurred with the exception of prepaid annual dues or convention income. |
| OVERSIGHT FOR FINANCIAL STATEMENT AUDIT | FORM 990, PART XII, LINE 2C | The Board of directors reviews and approves the annual financial statement audit. The Board is also responsible for selecting the audit firm. |
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