Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS, AND INFORMATION REGARDING MEMBERSHIP ELIGIBILITY CAN BE FOUND IN THE BYLAWS (ARTICLE III) WHICH IS AVAILABLE FROM PASNAP UPON REQUEST. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION HAS MEMBERS WHO ELECT OTHERS TO BE PART OF THE GOVERNING BODY. A GUIDELINE FOR ELECTING THE GOVERNING BODY CAN BE FOUND IN THE BYLAWS ARTICLE III WHICH IS AVAILABLE FROM PASNAP UPON REQUEST. | |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBER APPROVAL. GUIDELINES REGARDING MEMBER APPROVAL CAN BE FOUND IN THE BYLAWS WHICH ARE AVAILABLE FROM PASNAP UPON REQUEST. | |
| FORM 990, PART VI, SECTION B, LINE 11 | PASNAP'S FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT. THE RETURN IS FORWARDED TO PASNAP'S DIRECTOR FOR INITIAL REVIEW. A COPY OF THE RETURN IS THEN PROVIDED TO THE OFFICERS AND EXECUTIVE BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION DETERMINATIONS FOR LEADERSHIP POSITIONS IN THE ORGANIZATION ARE MADE BY THE ELECTED EXECUTIVE BOARD OF THE ORGANIZATION, A BODY OF RANK AND FILE UNION MEMBERS. COMPENSATION FOR ALL OTHER STAFF IS DETERMINED THROUGH COLLECTIVE BARGAINING WITH THE STAFF UNION, ULTIMATELY APPROVED BY THE EXECUTIVE BOARD. | |
| FORM 990, PART VI, SECTION C, LINE 19 | PASNAP MAKES THEIR GOVERNING DOCUMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| PASNAP USES THE MODIFIED CASH BASIS OF ACCOUNTING METHOD TO PREPARE ITS FINANCIAL STATEMENTS. | ||
| PASNAP'S FINANCIAL STATEMENTS ARE AUDITED. THE OFFICERS OF PASNAP ARE RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT THAT PERFORMS THE AUDIT. |
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