Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | American Society of Safety Engineers has seven classes of membership: regular, professional, associate, emeritus, international, honorary, and student. Qualifications for each group vary based on experience, geographic location, and certifications. Professional members, international members, and emeritus members are eligible to vote on all matters submitted to the membership. Associate members and student members are eligible to vote only on the election of Society officers. Honorary members have no vote. |
| Form 990, Part VI, Section A, line 7a | All American Society of Safety Engineers members in good standing 30 days prior to election are eligible to vote for a new slate of officers at each yearly election. |
| Form 990, Part VI, Section A, line 7b | The House of Delegates approves any new business brought before it from the Board of Directors. The House of Delegates is the organization unit of American Society of Safety Engineers that studies and debates matters important for the Society and the safety profession and sets broad direction through member representatives in a public forum. The House of Delegates meets annually at such place and time as determined by the Board of Directors for the purpose of receiving reports, amending the by-laws and other Society business. This meeting is typically held in conjunction with the Annual Professional Development Conference. The Board may also call special meetings. Official business of the House of Delegates may also be transacted by mail or electronic means. |
| Form 990, Part VI, Section B, line 11 | The Form 990 is reviewed by American Society of Safety Engineers' Accounting Manager and Finance Director prior to filing with the IRS. The return is reviewed for clerical accuracy and also reconciled to the audited financial statements. The Form 990 is then reviewed by ASSE's Executive Director. A copy of the Form 990 is then provided to the Executive Committee and to all members of the governing body before submission to the IRS. |
| Form 990, Part VI, Section B, line 12c | Annually, each officer, director and employee of the ASSE completes and returns a record of disclosure. The Board of Directors reviews these records of disclosure to determine whether a conflict exists and, if so, to determine what action should be taken. If a conflict exists, the board member having the conflict of interest would remove him/herself from any discussion of voting on the conflict of interest. The acceptance of such disclosures are made a part of the minutes of the meeting or documented by a mail ballot. The records of disclosure are maintained in ASSE's permanent records. |
| Form 990, Part VI, Section B, line 15a | Independent persons, in the form of the Executive Committee, meet to review compensation data provided by outside parties. They compare the proposed salaries to survey data and make the decisions. They provide documentation of the decision and attach the survey data. |
| Form 990, Part VI, Section C, line 19 | The results of ASSE's audit including the consolidated statement of activities and the consolidated statement of financial position are posted in the professional safety journal each fall. Other documents, such as governing documents, conflict of interest policy, and the complete fiscal year audit report, are available upon request for the same period of disclosure as set forth in IRC Section 6104(d). |
| Form 990, Part XI, line 9: | Change in postretirement benefit obligations: 671,514. Expenditures of designated funds: -237,200. Other revenue: 520,000. |
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