Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990, PART III, LINE I | THE AUXILIARY'S OBJECTIVES ARE FRATERNAL, PATRIOTIC, HISTORICAL AND EDUCATIONAL. THEY INCLUDE ASSISTING THE POSTS AND MEMBERS OF THE VETERANS OF FOREIGN WARS, MAINTAINING TRUE ALLEGIANCE TO THE UNITED STATES OF AMERICA AND FIDELITY TO ITS CONSTITUTION AND LAWS, FOSTERING TRUE PATRIOTISM, MAINTAINING AND EXTENDING THE INSTITUTIONS OF AMERICAN FREEDOM AND EQUAL RIGHTS AND JUSTICE TO ALL MEN AND WOMEN, AND PRESERVING AND DEFENDING THE UNITED STATES OF AMERICA FROM ALL HER ENEMIES WHOMSOEVER. |
| CLASSES OF MEMBERS | FORM 990, PART VI, SECTION A, LINE 6 | THE LADIES AUXILIARY TO THE VETERANS OF FOREIGN WARS OF THE UNITED STATES IS ORGANIZED AS A MISSOURI NONPROFIT CORPORATION UNDER SECTION 501(C)(19) OF THE INTERNAL REVENUE CODE. THE CORPORATION SHALL HAVE MEMBERS WHO SHALL, AT ALL TIMES, CONSIST OF AND BE CONFINED TO THE ACTIVE MEMBERSHIP IN GOOD STANDING OF THE LADIES AUXILIARY TO THE VETERANS OF FOREIGN WARS OF THE UNITED STATES. MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES. MEMBERS HAVE THE RIGHT THROUGH THEIR REPRESENTATION AT THE NATIONAL CONVENTION TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. MEMBERS ARE NOT ENTITLED TO RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR EXCESS DUES OR A SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION. |
| RIGHTS OF MEMBERS | FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S GOVERNING BODY IS KNOWN AS THE NATIONAL COUNCIL OF ADMINISTRATION WHICH SHALL CONSIST OF THE NATIONAL PRESIDENT, NATIONAL SENIOR VICE-PRESIDENT, NATIONAL JUNIOR VICE-PRESIDENT, NATIONAL TREASURER, NATIONAL SECRETARY, NATIONAL CHAPLAIN, NATIONAL CONDUCTRESS, NATIONAL GUARD, NATIONAL CHIEF OF STAFF, NATIONAL REGIONAL DISTRICT COUNCIL MEMBERS, AND THE FOUR JUNIOR PAST NATIONAL PRESIDENTS. ELECTIVE OFFICERS SHALL INCLUDE THE PRESIDENT, SENIOR VICE-PRESIDENT, JUNIOR VICE-PRESIDENT, TREASURER, CHAPLAIN, CONDUCTRESS AND, GUARD WHICH SHALL BE NOMINATED AND ELECTED AT THE ANNUAL NATIONAL CONVENTION (SEE 7B FOR COMPOSITION OF THE NATIONAL CONVENTION). APPOINTIVE OFFICERS SHALL INCLUDE THE SECRETARY AND CHIEF OF STAFF WHICH ARE APPOINTED BY THE NATIONAL PRESIDENT. THE NATIONAL REGIONAL DISTRICT COUNCIL MEMBERS SHALL BE ELECTED FROM DEPARTMENTS IN TURN AS DEPARTMENTS ARE LISTED IN SECTION 804E OF THE NATIONAL BYLAWS THEREBY GIVING EVERY DEPARTMENT ITS TURN FOLLOWING EXPIRATION OF TERM OF OFFICE OF COUNCIL MEMBER FROM DEPARTMENTS AS LISTED. THE NATIONAL COUNCIL OF ADMINISTRATION SHALL MEET AT SUCH PLACE AS MAY BE DETERMINED BY THE NATIONAL CONVENTION AND AT SUCH OTHER TIMES AND PLACES AS THE NATIONAL PRESIDENT MAY ORDER, AND A MAJORITY OF THE MEMBERS SHALL CONSTITUTE A QUORUM; MAY PROPOSE PLANS OF ACTION AND SHALL REPRESENT IN ALL MATTERS THE NATIONAL CONVENTION IN THE INTERVAL BETWEEN ITS SESSIONS. |
| APPROVAL OF MEMBERS | FORM 990, PART VI, SECTION A, LINE 7B | THE SUPREME AUTHORITY OF THE AUXILIARY SHALL BE LODGED IN THE NATIONAL CONVENTION OF THE AUXILIARY, SUBORDINATE TO THE NATIONAL CONVENTION AND NATIONAL COUNCIL OF ADMINISTRATION OF THE VETERANS OF FOREIGN WARS OF THE UNITED STATES. THE NATIONAL CONVENTION OF THE AUXILIARY SHALL BE COMPOSED OF: 1) THE NATIONAL PRESIDENT, PAST NATIONAL PRESIDENTS, SO LONG AS THEY REMAIN IN GOOD STANDING IN THEIR RESPECTIVE AUXILIARIES, AND ALL OTHER ELECTED AND APPOINTED NATIONAL OFFICERS, EACH OF WHOM SHALL BE ENTITLED TO A PERSONAL VOTE AT THE NATIONAL CONVENTION. 2) THE PRESIDENT OF EACH DEPARTMENT. IN THE ABSENCE OF THE DEPARTMENT PRESIDENT, THE SENIOR VICE-PRESIDENT, OR IN HER ABSENCE THE JUNIOR VICE-PRESIDENT, MAY FUNCTION AS A MEMBER OF THE NATIONAL CONVENTION. 3) DELEGATES TO BE ELECTED BY EACH AUXILIARY AT THE LAST REGULAR MEETING IN JUNE -- ONE DELEGATE AND ONE ALTERNATE FOR EACH FIFTY MEMBERS OR FRACTION THEREOF IN GOOD STANDING IN THE AUXILIARY ON THE DATE OF ELECTION OF DELEGATES. THE NATIONAL CONVENTION HAS THE AUTHORITY TO MAKE CHANGES TO THE NATIONAL BYLAWS WHICH GOVERN THE ORGANIZATION. DECISIONS THAT ARE MADE BY THE NATIONAL COUNCIL OF ADMINISTRATION MAY ONLY COME BEFORE THE NATIONAL CONVENTION FOR CONSIDERATION IF A RESOLUTION IS BROUGHT BEFORE THE CONVENTION TO CHANGE, AMEND, OR OVERTURN THE ACTION. |
| FORM 990 REVIEW PROCESS | FORM 990, PART VI, SECTION A, LINE 10 | THE FORM 990 AND ITS SCHEDULES ARE PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTANT. THE 990 IS THEN REVIEWED BY THE DIRECTOR OF ACCOUNTING AND THE NATIONAL SECRETARY-TREASURER. ANY QUESTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE. A DRAFT COPY OF FORM 990 IS E-MAILED TO EVERY MEMBER OF THE NATIONAL COUNCIL OF ADMINISTRATION FOR THEIR REVIEW BEFORE THE FORM IS FILED WITH THE IRS. |
| CONFLICT OF INTEREST | FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST. IF ANY CONFLICTS OF INTEREST ARISE, THE NATIONAL SECRETARY-TREASURER WILL REVIEW THE CONFLICT. IF A CONFLICT IS FOUND THE INDIVIDUAL MAY HAVE TO RECUSE THEMSELVES FROM THE POSITION UNTIL THERE IS NO LONGER A CONFLICT. |
| COMPENSATION REVIEW | FORM 990, PART VI, SECTION B, LINE 15A & B | THE NATIONAL BUDGET COMMITTEE RECOMMENDS THE COMPENSATION FOR THE NATIONAL SECRETARY-TREASURER, NATIONAL PRESIDENT, AND OTHER NATIONAL OFFICERS TO THE COUNCIL OF ADMINISTRATION FROM THE PROPOSED BUDGET PREPARED BY NATIONAL HEADQUARTERS STAFF. THE STAFF MAY USE COMPARABILITY DATA FROM VARIOUS SALARY SURVEYS AND OTHER NONPROFIT ORGANIZATIONS TO SUBSTANTIATE REASONABLE COMPENSATION LEVELS FOR OFFICERS. OFFICERS' SALARIES WERE REVIEWED AND APPROVED BY THE COUNCIL OF ADMINISTRATION IN SEPTEMBER 2010 FOR THE ENSUING FISCAL YEAR. THE NATIONAL SECRETARY-TREASURER RECOMMENDS THE COMPENSATION FOR OTHER EMPLOYEES OF THE ORGANIZATION TO THE BUDGET COMMITTEE FOR PRESENTATION TO THE COUNCIL OF ADMINISTRATION BASED ON THE PROPOSED BUDGET PREPARED BY NATIONAL HEADQUARTERS STAFF. THE STAFF MAY USE COMPARABILITY DATA FROM VARIOUS SALARY SURVEYS AND OTHER NONPROFIT ORGANIZATIONS, ALONG WITH PERFORMANCE EVALUATIONS, EXPERIENCE, TENURE, AND OTHER RELEVANT FACTORS TO SUBSTANTIATE REASONABLE COMPENSATION LEVELS FOR EMPLOYEES. EMPLOYEES' SALARIES WERE REVIEWED AND APPROVED BY THE COUNCIL OF ADMINISTRATION IN SEPTEMBER 2010 FOR THE ENSUING FISCAL YEAR. |
| AVAILABILITY OF GOVERNING DOCUMENTS | FORM 990, PART VI, LINE 19 | GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS UPON WRITTEN REQUEST. |
| RECONCILIATION OF NET ASSETS | FORM 990, PART XI, LINE 5 | NET UNREALIZED GAINS ON INVESTMENTS $2,137,038 MINIMUM PENSION LIABILITY $ 270,514 LIFE MEMBERSHIP INVESTMENT INCOME ALLOCABLE TO STATE DEPARTMENTS ($ 772,020) PARTNERSHIP INVESTMENTS $ 36,582 ----------- $1,672,114 =========== |
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