Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| 990 REVIEW PROCESS | FORM 990, PART VI, SECTION B, LINE 11b | THE BOARD OF DIRECTORS RECEIVE A COPY OF THE FORM 990 PRIOR TO SUBMITTING THE RETURN TO THE IRS. THE BOARD MEMBERS HAVE AN OPPORTUNITY TO REVIEW THE FORM AND SUBMIT QUESTIONS TO THE EXECUTIVE DIRECTOR, CONTROLLER AND/OR TAX RETURN PREPARER IN ADVANCE TO A MONTHLY BOARD CONFERENCE CALL WHERE THE FORM IS DISCUSSED OPENLY AMONG THE BOARD MEMBERS, EXECUTIVE DIRECTOR AND CONTROLLER. |
| DETERMINING COMPENSATION | FORM 990, PART VI, SECTION B, LINE 15 | The organization engaged a consulting firm to perform a market study for each position below executive director, including the controller's. The firm used five separate salary data sources to place each position in an appropriate pay grade. Increases in salaries cannot exceed the maximum salary within a position's grade level. The current executive director started employment with the organization during year. His initial compensation adjustment date is after the end of the this reporting period and comparability information, including market data reflecting the ASAE's compensation guide, will be used for his annual review and compensation adjustment to occur next year. |
| DISCLOSURE PROCESS | FORM 990, PART VI, SECTION C, LINE 19 | THE BYLAWS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE MEMBERSHIP WEB COMMUNITY FOR ANY MEMBER OF THE INTERNATIONAL ASSOCIATION OF ADMINISTRATIVE PROFESSIONALS TO VIEW AND/OR DOWNLOAD. |
| Branch policies and procedures | Part VI, Section B, 10b | IAAP has model bylaws which the chapters and divisions use to create their own bylaws but there are no formal written policies. |
| Members | Form 990, Part VI, Section A, line 6 | The organization has professional, professional-merited, student and associate classifications of members. Professional and professional-merited members have rights and privileges of full participation at all levels. A student and associate members can not serve as a delegate or alternate at the international level. |
| Member selection of governing body | Form 990, Part VI, Section A, Line 7a | President-elect, vice president, secretary and treasurer are elected by ballot by a majority vote of the delegates and international officers voting at the annual meeting. Elections for the Northwest, Southwest and Northeast district directors are conducted at annual meetings held during even numbered years. Elections of the Canada, Great Lakes and Southeast district directors are conducted at annual meetings held during odd numbered years. Directors are elected by ballot by a majority vote of the delegates and international officers from their respective districts voting at annual meetings. The international affilate representative is elected by ballot by a majority vote of the affiliate associations voting at annual meetings with each affiliate association casting one vote for this office from the nominated candidates. If no candidate for an office receives a majority vote, balloting will be repeated between the two candidates having received the greatest number of votes. |
| Decisions of governing body | Form 990, Part VI, Section A, line 7b | Bylaw changes and amendments must be approved by the membership |
| Conflict of Interest Policy monitoring and enforcement | Form 990, Part VI, Section B, line 12c | The organization regularly and consistently monitors and enforces its compliance with its conflict of interest policy via an annual representation that requires its directors and officers to affirm that they have disclosed any actual or possible conflict of interest situations. The board reviews all annual representations. In addition, at each monthly board meeting, an update of any outstanding conflicts or possible conflicts that were identified at prior meetings, and any newly identlified conflicts or possible conflicts that may have arisen since the last meeting, are addressed. A potentially conflicted member may make a presentation at a board meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The Board shall, if apprpriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligience, the board or committee shall determine whether IAAP can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advangtaeous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in IAAP's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter the transaction or arrangement. If the board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. |
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