Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CLASSES OF MEMBERS OR STOCKHOLDERS REGULAR MEMBERS ARE THE ONLY CLASS OF MEMBERSHIP ENTITLED TO ELECT THE MEMBERS OF THE GOVERNING BODY, APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY AND VOTE ON MATTERS BROUGHT BEFORE THE MEMBERSHIP, AND ALSO TO PARTICIPATE FULLY IN THE AFFAIRS OF THE ASSOCIATION. | |
| FORM 990, PART VI, SECTION A, LINE 7A | ELECTION BY MEMBERS OR STOCKHOLDERS THE REGULAR MEMBERS SHALL ELECT MEMBERS OF THE BOARD OF DIRECTORS AND APPROVE PUBLIC POLICY POSITIONS OF THE ASSOCIATION ON MAJOR ISSUES AFFECTING PUBLIC POWER SYSTEMS. THE BOARD OF DIRECTORS MAY FILL ANY OTHER VACANCIES THAT OCCUR IN ITS ELECTED MEMBERSHIP BY APPOINTMENT OF INDIVIDUALS QUALIFIED TO FILL SUCH VACANCIES FOR THE REMAINING TERM OF THE POSITION. | |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS THE REGULAR MEMBERS HAVE THE RIGHT TO APPROVE AND RATIFY DECISIONS OF THE GOVERNING BODY. THE REGULAR MEMBERS APPROVE POLICY POSITIONS OF THE ASSOCIATION ON MAJOR ISSUES AFFECTING PUBLIC POWER SYSTEMS AND APPROVE OR DISAPPROVE CHANGES IN DUES AND SPECIAL ASSESSMENTS AND AMENDMENTS TO THE ASSOCIATIONS BYLAWS. ALL ACTIONS OF THE MEMBERSHIP OF THE ASSOCIATION SHALL BE APPROVED BY A MAJORITY VOTE WITH EACH REGULAR MEMBER CASTING ONE VOTE, UNLESS A REGULAR MEMBER REQUESTS AT THE TIME A VOTE IS TAKEN OR IMMEDIATELY THEREAFTER THAT A WEIGHTED VOTE BE TAKEN ON A PARTICULAR MATTER, IN WHICH CASE A MAJORITY OF THE WEIGHTED VOTES CAST SHALL BE REQUIRED FOR ACTION. REGULAR MEMBERS SHALL BE ASSIGNED VOTES PROPORTIONATE TO THE DUES PAYABLE BY SUCH MEMBER FOR THE CURRENT CALENDAR YEAR. THE SECRETARY SHALL ASSIGN EACH REGULAR MEMBER ONE VOTE FOR EACH FIFTEEN THOUSAND DOLLARS ($15,000), OR FRACTION THEREOF, OF DUES PAYABLE BY IT, WITH EACH REGULAR MEMBER BEING ASSIGNED AT LEAST ONE VOTE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE PROCESS THE ORGANIZATION USES TO REVIEW THE FORM 990 A COMPLETE DRAFT OF FORM 990 WILL BE DISTRIBUTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | MONITORING THE CONFLICT OF INTEREST POLICY APPA HAS A CODE OF CONDUCT AND A CONFLICT OF INTEREST POLICY. THESE POLICIES APPLY TO APPA'S DIRECTORS, OFFICERS AND STAFF TO AVOID ANY INTEREST THAT CONFLICTS OR APPEARS TO CONFLICT WITH THE INTERESTS OF THE ASSOCIATION OF THAT COULD REASONABLY BE DETERMINED TO HARM THE ASSOCIATION'S REPUTATION. A CONFLICT OF INTEREST EXISTS IF ACTIONS BY A DIRECTOR, OFFICER, OR STAFF MEMBER OF THE ASSOCIATION ARE, OR COULD REASONABLY APPEAR TO BE, INFLUENCED DIRECTLY OR INDIRECTLY BY PERSONAL INTERESTS, AFFILIATIONS OR ACTUAL OR POTENTIAL BENEFIT OR GAIN TO THE INDIVIDUAL OR HIS OR HER IMMEDIATE FAMILY. ANY INDIVIDUAL WHO MAY BE INVOLVED IN AN ISSUE OR TRANSACTION IN WHICH HE OR SHE HAS AN ACTUAL OR APPARENT CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PRESENT AT THAT PORTION OF THE MEETING OF THE BOARD OR ANY COMMITTEE OF THE BOARD AT WHICH THE ISSUE OR TRANSACTION IS CONSIDERED. THE INTERESTED INDIVIDUAL MAY, HOWEVER, ANSWER QUESTIONS REGARDING THE ISSUE OR TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE INTERESTED DIRECTOR, OFFICER, OR OTHER INDIVIDUAL LEFT THE ROOM AND DID NOT PARTICIPATE IN THE DISCUSSION AND DID NOT VOTE ON THE ISSUE OR TRANSACTION. ANY DIRECTOR, OFFICER OR STAFF MEMBER WHO HAS A QUESTION AS TO WHETHER A PARTICULAR SET OF FACTS OR SITUATION GIVES RISE TO A POTENTIAL CONFLICT OF INTEREST MUST SEEK CLARIFICATION FROM THE ASSOCIATION'S GENERAL COUNSEL. IN ADDITION, BOARD MEMBERS AND SENIOR STAFF MUST FILL OUT ANNUAL DISCLOSURE STATEMENTS, WHICH ARE REVIEWED BY THE GENERAL COUNSEL. DIRECTORS, OFFICERS, AND STAFF HAVE AN ONGOING OBLIGATION TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST IF THEY ARISE. | |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION THE ORGANIZATION USES AN INDEPENDENT COMPENSATION CONSULTANT TO CONDUCT A COMPENSATION ANALYSIS WHICH IS PRESENTED TO, DELIBERATED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AND VOTED UPON BY THE FULL BOARD AT THE FALL BOARD MEETING. COMPENSATION FOR ALL STAFF POSITIONS IS REVIEWED EVERY THREE YEARS. THE CEO'S SALARY IS RE-EVALUATED ANNUALLY. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 427,562. PENSION CHANGES -416,921. TOTAL TO FORM 990, PART XI, LINE 5: 10,641. |
| THE CONSOLIDATED FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION DOES HAVE AN INDEPENDENT AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. |
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