Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | ASTSWMO'S BYLAWS WERE AMENDED THIS YEAR BY A VOTE OF THE MEMBERSHIP TO INCLUDE THE FOLLOWING CHANGES: THE PREAMBLE AND OBJECTIVES ARE UPDATED TO REFLECT CURRENT PRIORITIES; THE TYPES OF MEMBERS ARE IDENTIFIED AND UPDATED TO REFLECT CURRENT PRACTICE; THE QUORUM REQUIREMENTS FOR A VOTE OF THE MEMBERSHIP ARE UPDATED (FIFTY PERCENT (50%) OF MEMBERS MUST BE PRESENT TO CONSTITUTE A QUORUM); "SUSPENSION OF MEMBERSHIP" REPLACES "TERMINATION OF MEMBERSHIP"; THE PROCESS AND REASONS FOR SUSPENSION ARE IDENTIFIED; THE DUTIES OF THE OFFICERS ARE UPDATED AND CLARIFIED; AND THE COMMITTEES ARE UPDATED TO REFLECT CURRENT PRACTICE. | |
| FORM 990, PART VI, SECTION A, LINE 6 | ASTSWMO HAS ONE VOTING REPRESENTATIVE PER STATE, TERRITORY, AND DC THAT ARE ENTITLED TO VOTE ON ISSUES THAT COME BEFORE ASTSWMO. | |
| FORM 990, PART VI, SECTION A, LINE 7A | DIRECTORS OR ADMINISTRATIVE HEADS SERVING ON THE BOARD OF DIRECTORS ARE ELECTED BY THE REGULAR MEMBERS OF THEIR RESPECTIVE REGIONS. IN THE STATES WITH MORE THAN ONE REGULAR MEMBER BECAUSE OF THE DIVISION'S RESPONSIBILTY, THE STATE HAS THE RESPONSIBILITY OF DETERMINING THE MANNER IN WHICH THAT SINGLE BALLOT WILL BE CAST. STATES MAY BE REQUIRED, IN ADVANCE OF A MEMBERSHIP BUSINESS MEETING, TO IDENTIFY IN WRITING THE REGULAR MEMBER WHO WILL CAST THE SINGLE STATE VOTE. | |
| FORM 990, PART VI, SECTION A, LINE 7B | A CHANGE TO THE BYLAWS IS A DECISION OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS. ONLY THE VOTING MEMBERS ARE ENTITLED TO VOTE FOR A CHANGE IN THE BYLAWS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE POLICY REGARDING ASTSWMO'S FORM 990 AND FINANCIAL STATEMENTS REQUIRES THAT THE BOARD OF DIRECTORS MUST REVIEW AND APPROVE THE FORM 990 BEFORE IT IS SIGNED BY THE PRESIDENT. THIS IS TO ENSURE THAT THE INFORMATION IN THE FORM 990 IS COMPLETE AND ACCURATE. BEFORE THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS, IT IS REVIEWED BY THE EXECUTIVE DIRECTOR FOLLOWED BY THE AUDIT COMMITTEE. THE AUDIT COMMITTEE MAKES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHO THEN CONDUCTS THE FINAL REVIEW AND APPROVAL. FINALLY, THE 990 IS PRESENTED BEFORE THE BOARD OF DIRECTORS FOR APPROVAL BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE EXECUTIVE DIRECTOR CONDUCTS AN ORIENTATION SESSION FOR ALL NEW BOARD MEMBERS AND PROVIDES A COPY OF THE CONFLICT OF INTEREST POLICY ALONG WITH AN EXPLANATION OF THE IMPORTANCE OF THE POLICY. ON AN ANNUAL BASIS, ALL BOARD MEMBERS MUST COMPLETE A CONFLICT OF INTEREST CERTIFICATION. THE CONFLICT OF INTEREST POLICY ALSO APPLIES TO STAFF. IN ADDITION, THE ASTSWMO PERSONNEL POLICIES CONTAINS A CONFLICT OF INTEREST PROVISION. EMPLOYEES ARE REQUIRED TO SIGN AN ACKNOWLEDGMENT OF RECEIPT INDICATING THAT THEY UNDERSTAND ALL PROVISIONS IN THE POLICY. VENDORS ARE ADVISED NOT TO PROVIDE ANYTHING MORE THAN NOMINAL GIFTS (LESS THAN $50). ADDITIONALLY, ALL EXPENDITURES MUST BE APPROVED BY THE EXECUTIVE DIRECTOR. ALL CONTRACTS AND LARGE EXPENDITURES (GREATER THAN $5,000) MUST BE APPROVED BY THE EXECUTIVE COMMITTEE AND RATIFIED BY THE BOARD OF DIRECTORS. ACTUAL OR POTENTIAL CONFLICTS MUST BE IDENTIFIED AND REPORTED BEFORE THE VOTING MEMBER OR STAFF MEMBER PARTICIPATES IN THE DECISION PROCESS. SUCH A REPORT SHOULD BE IN WRITING AND DIRECTED TO THE ASTSWMO'S EXECUTIVE COMMITTEE, WHICH SHALL REACH A DETERMINATION REGARDING THE ABILITY OF THE VOTING MEMBER OR STAFF MEMBER TO PARTICIPATE IN THE DECISION. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT MAKES A RECOMMENDATION FOR THE EXECUTIVE DIRECTOR'S COMPENSATION TO THE ENTIRE BOARD OF DIRECTORS. THE PRESIDENT'S RECOMMENDATION IS BASED ON A NUMBER OF FACTORS INCLUDING COMPARABILITY DATA FROM SALARY SURVEYS AND REVIEW OF COMPENSATION REPORTED IN THE FORM 990S FOR SIMILAR ORGANIZATIONS. THE PRESIDENT ALSO INTERVIEWS STAFF AND BOARD MEMBERS TO GATHER INFORMATION ABOUT THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE BOARD OF DIRECTORS DISCUSSES THE PRESIDENT'S RECOMMENDATION AND MAKES A DECISION ABOUT ANNUAL COMPENSATION FOR THE EXECUTIVE DIRECTOR DURING THE EXECUTIVE SESSION OF BOARD OF DIRECTORS MEETING. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION POSTS ITS GOVERNING DOCUMENTS SUCH AS BYLAWS, CONFLICT OF INTEREST, AND OTHER POLICIES ALONG WITH THE FEDERAL FORM 990 ON WWW.ASTSWMO.ORG. ASTSWMO ALSO MAKES THESE DOCUMENTS AVAILABLE FOR PUBLIC REVIEW UPON REQUEST. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 1,793. |
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