Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION BY-LAWS PROVIDES THAT THE ORGANIZATION HAS MEMBERS. MEMBERSHIP SHALL BE OF TWO CATEGORIES AS FOLLOWS: GENERAL MEMBERSHIP HEREINAFTER REFERRED TO AS MEMBERSHIP AND LIFE MEMBERSHIP. MEMBERSHIP SHALL BE BY MEMBER FIRM ONLY. EACH MEMBER FIRM SHALL BE A RESPECTABLE AND FINANCIALLY RESPONSIBLE PROPRIETORSHIP, PARTNERSHIP OR CORPORATION. A. PRINCIPAL BUSINESS IS THE BUSINESS OF CONSULTING ENGINEERING AND RELATED PROFESSIONAL AND TECHNICAL SERVICES B. WHICH MAINTAINS A FULL-TIME OFFICE IN THE STATE OF HAWAII OWNED AND MANAGED BY LICENSED DESIGN PROFESSIONALS. C. WHOSE RESPONSIBLE RESIDENT ENGINEER OR LAND SURVEYOR IS A PRINCIPAL OF THE FIRM AND A LICENSED DESIGN PROFESSIONAL IN THE STATE OF HAWAII. D. WHOSE PRINCIPALS WHETHER RESIDENT OR OTHERWISE, SHALL HAVE NO SALES, COMMERCIAL, GOVERNMENT, TEACHING, INDUSTRIAL OR OTHER SALARIED OR BUSINESS AFFILIATION WHICH COULD CONFLICT WITH THE PRACTICE OF INDEPENDENT CONSULTING ENGINEERING AND E. WHOSE PRACTICE, WHETHER WITHIN OR OUTSIDE THE STATE OF HAWAII IS IN ACCORDANCE WITH THE CODE OF ETHICS OF THE AMERICAN COUNCIL OF ENGINEERING COMPANIES. A PRINCIPAL IS AN INDIVIDUAL DESIGNATED BY A MEMBER FIRM, WHO IS SOLE PROPRIETOR, PARTNER, OFFICER, OR MANAGER: (1) HAVING AN OWNERSHIP INTEREST, OR (2) EXERCISING MANAGEMENT RESPONSIBILITY FOR TECHNICAL OR BUSINESS DECISIONS. LIFE MEMBERSHIP SHALL BE BY INDIVIDUALS ONLY. EACH INDIVIDUAL LIFE MEMBER SHALL BE FULLY RETIRED FROM THE ACTIVE PRACTICE OF CONSULTING ENGINEERING AND NOT ENGAGED IN ACTIVITIES THAT ARE IN COMPETITION WITH CONSULTING ENGINEERING. EACH INDIVIDUAL LIFE MEMBER SHALL HAVE BEEN A PRINCIPAL FROM A MEMBER FIRM . LIFE MEMBERS MAY REMAIN IN THIS CATEGORY, PAYING NO DUES, SO LONG AS THEY REMAIN INACTIVE FROM THE PRACTICE OF CONSULTING ENGINEERING. |
| FORM 990, PART VI, SECTION A, LINE 7A | VOTES OF EACH MEMBER FRIM SHALL BE ON A GRADUATED SCALE AS PROVIDED IN THE BY-LAWS. REPRESENTIVES FROM EACH FIRM SHALL BE PRINCIPALS OF THE MEMBER FIRMS AND SHALL NOT EXCEED THE NUMBER OF VOTES TO WHICH THE MEMBER FIRM IS ENTITLED. |
| FORM 990, PART VI, SECTION B, LINE 11 | PROVIDE COPIES OF FORM 990 TO EACH MEMBER OF THE BOARD OF DIRECTORS BEFORE FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES AVAILABLE TO THE GENERAL PUBLIC ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS, UPON REQUEST. |
| FORM 990, PART VIII, LINE 1B | THE PRESENTATION OF THE AMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC) NATIONAL DUES, PAID BY MEMBER OF ACEC HAWAII HAS BEEN CHANGED FROM PRIOR YEARS' RETURNS. HISTORICALLY, NATIONAL DUES PAID BY ACEC HAWAII MEMBERS WERE RECORDED AS REVENUE AND PAYMENTS OF THESE NATIONAL DUES TO ACEC AS AN EXPENSE. BEGINNING WITH THIS CURRENT FISCAL YEAR, ACEC HAWAII WILL RECOGNIZE RECEIPT OF THESE NATIONAL DUE PAID BY ITS MEMBERS AS A LIABILITY AND PAYMENTS MADE AS A REDUCTION OF THIS LIABILITY. THE IMPACT OF THIS CHANGE FOR THE CURRENT YEAR IS $93,419 REDUCTION IN REVENUE AND A CORRESPONDING REDUCTION IN EXPENSES BY $90,851. |
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