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 | THE ASSOCIATION HAS A SINGLE CLASS OF MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ASSOCIATION'S MEMBERSHIP HAS THE RIGHT TO ELECT THE MEMBERS OF THE ASSOCIATION'S GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE ASSOCIATION'S MEMBERSHIP. THE MEMBER REPRESENTATIVE ASSEMBLY HAS THE ABILITY TO CHANGE DECISIONS OF THE GOVERNING BODY BY A MAJORITY VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11 | BEFORE THE PREPARED FORM 990 IS FILED WITH THE IRS, A DRAFT OF THE RETURN IS FIRST REVIEWED BY WISCONSIN EDUCATION ASSOCIATION COUNCIL'S FINANCIAL ANALYST. A DRAFT OF THE RETURN IS THEN POSTED ON A PASSWORD-PROTECTED WEBSITE. THE MEMBERS OF THE GOVERNING BODY ARE NOTIFIED THAT A DRAFT OF THE RETURN IS AVAILABLE FOR THEIR REVIEW, QUESTIONS, COMMENTS, AND/OR CHANGES. THE PREPARED FORM 990 IS FILED WITH THE IRS UPON APPROVAL OF THE MEMBERS OF THE GOVERNING BODY, EITHER EXPLICITLY OR IMPLICITLY IF A DIRECTOR DOES NOT PROVIDE QUESTIONS OR COMMENTS WITHIN ONE WEEK AFTER THE DRAFT OF THE RETURN IS POSTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR THE MEMBERS OF THE GOVERNING BODY SIGN A DECLARATION FORM CONFIRMING THAT THEY HAVE NO CONFLICTS OF INTEREST IN THEIR ROLES AS DIRECTORS. THE ASSOCIATION'S CONFLICT OF INTEREST POLICY COVERS ALL GOVERNANCE MEMBERS AND STAFF. THE PRESIDENT DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST INVOLVES THE PRESIDENT, THE ISSUE GOES TO THE MEMBERS OF THE GOVERNING BODY FOR CONSIDERATION. ACTUAL CONFLICTS ARE REVIEWED BY THE PRESIDENT OR BY THE MEMBERS OF THE GOVERNING BODY IF THE CONFLICT INVOLVES THE PRESIDENT. RESTRICTIONS ON PERSONS WITH CONFLICTS ARE IMPOSED AT THE DISCRETION OF THE PRESIDENT AND/OR THE DIRECTORS. TYPICALLY, IF A CONFLICT EXISTS, THE INTERESTED PERSON WOULD NOT BE INCLUDED IN DELIBERATIONS AND DECISIONS ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | OFFICER SALARY LEVELS WERE FROZEN FROM 2011-2012 TO 2013-2014. USUALLY, AN EXECUTIVE DIRECTOR EVALUATION COMMITTEE MAKES COMPENSATION RECOMMENDATIONS TO THE DIRECTORS FOR APPROVAL. THE COMMITTEE REVIEWS COMPENSATION DATA FROM OTHER STATE EDUCATION ASSOCIATIONS FOR COMPARABLE POSITIONS. THE SALARY OF THE PRESIDENT IS DETERMINED BY REVIEWING THE PRIOR YEAR'S AVERAGE SALARY FOR TEACHERS IN WISCONSIN. THE SALARY IS THEN DETERMINED TO BE NO LESS THAN 2.5 TIMES THE AVERAGE, ROUNDED TO THE NEAREST $100, AND THEN APPROVED BY THE GOVERNING BODY. THE SALARIES OF THE VICE PRESIDENT AND SECRETARY/TREASURER ARE DETERMINED BY REVIEWING THE PRIOR YEAR'S AVERAGE SALARY FOR WISCONSIN TEACHERS. THE SALARY IS THEN DETERMINED TO BE NO LESS THAN 1.6 TIMES THE AVERAGE, ROUNDED TO THE NEAREST $100, AND APPROVED BY THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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