Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The financial statements, governing documents, Form 990 and the conflict of interest policy are made available electronically upon request. |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | The Executive Committee, led by the Board Chair, conducts the review and determines compensation for the Executive Director. Based on recommendations from the Executive Director, the Executive Committee considers increases for other employees. |
| Form 990, Part VI, Line 12c | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The Chair annually reviews the conflict of interest statements and resolves conflicts if necessary. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | The 990 was prepared by the outside accountants, and although the 990 is available upon request to our members, CSO generally distributes the 990 only to the Executive Committee, a subset of the Board, prior to filing with the IRS. |
| Form 990, Part VI, Line 7b | Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | Certain governance decisions made by the Executive Committee are subject to ratification by the full membership. |
| Form 990, Part VI, Line 7a | Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | The membership elects the Executive Committee, which performs routine governance activities. |
| Form 990, Part VI, Line 6 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Membership consists of the dues-paying states and territories of the United States of America that have coastal shorelines. |
| Software ID: | 11000144 |
| Software Version: | 2011v1.2 |