Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Change in Accounting Method | The Organization changed its accounting method for tax reporting purposes from cash basis to accrual basis to better align with internal reporting and audited financial statements. The net effect of this change was a decrease in net assets of $8,909. | |
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Upon request, the California Association of Code Enforcement Officers will provide governing documents, policies, and financial statements to authorized parties. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | The California Association of Code Enforcement Officers engages a CPA firm to prepare their form 990. Prior to submitting, a copy is provided to the Board for their review and approval. |
| Form 990, Part VI, Line 3 | Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | Smith Moore & Associates, a management company, performs most of the operational and administrative aspects for the California Association of Code Enforcement Officers. Such activities include providing an Executive Director, organizing and coordinating conferences and seminars, accounting, and other support services. |
| Software ID: | 11000144 |
| Software Version: | 2011v1.2 |