Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS THAT ARE SELECTED IF THEY MEET ALL REQUIREMENTS TO BECOME ELIGIBLE AS A MEMBER. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FINANCIAL STATEMENTS IS PRESENTED TO BOARD OF DIRECTORS FOR REVIEW AND MUST BE APPROVED BEFORE IT CAN BE ISSUED. THE FORM 990 IS PREPARED BASED ON THE AUDITED FINANCIAL STATEMENTS, AND IS REVIEWED BY THE CEO BEFORE IT IS FILED. | |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF DIRECTORS REQUIRES EVERY MEMBER TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST TO THE BOARD. THE BOARD THEN REVIEWS AND DETERMINES THE BEST COURSE OF ACTION. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE COMPENSATION FOR THE CEO AND DETERMINES THE AMOUNT OF COMPENSATION BASED ON THE PERFORMANCE OF THE ORGANIZATION FOR THE YEAR ENDED. THE CEO THEN DETERMINES THE COMPENSATION FOR THE REMAINING OFFICERS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. | |
| EXPLANATION FOR AMENDMENT | AT THE TIME THE ORIGINAL TAX RETURN WAS DUE THE FINANCIAL STATEMENTS HAD NOT YET BEEN ISSUED. CONSEQUENTLY THE RETURN WAS FILED BASED ON THE BOOKS. SUBSEQUENTLY THE BOOKS WERE ADJUSTED AND THE FINANCIAL STATEMENTS WERE ISSUED. THIS AMENDED RETURN BRINGS THE TAX RETURN INTO CONFORMITY WITH THE BOOKS AND FINANCIALS. THE FOLLOWING WERE AFFECTED BY THE AMENDMENT: 1) FORM 990, PART I: REVENUE INCREASED BY $100. 2) FORM 990, PART I: EXPENSES DECREASED BY $4,755. 3) FORM 990, PART III: CHANGES WERE MADE TO PROGRAM EXPENSES TO CORRECTLY REFLECT TOTAL FUNCTIONAL EXPENSES. 4) FORM 990, PART VIII: STATEMENT OF REVENUE WAS CHANGED TO REFLECT REVENUE AS LISTED ON FINANCIAL STATEMENTS. 5) FORM 990, PART IX: FUNCTIONAL EXPENSES WERE CHANGED TO REFLECT EXPENSES AS LISTED ON FINANCIAL STATEMENTS. 6) FORM 990, PART X: BALANCE SHEET WAS CHANGED TO REFLECT FINANCIAL STATEMENTS ISSUED. 7) SCHEDULE D, PART VI: AMOUNT OF ACCUMULATED DEPRECIATION WAS CHANGED TO MATCH AMOUNT REPORTED ON FORM 990. 8) SCHEDULE D, PART XI, XII, XIII: AMOUNTS WERE CHANGED TO MATCH AMOUNTS REPORTED ON FINANCIAL STATEMENTS. |
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