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 2 | TWO OF THE BOARD MEMBERS ARE FATHER AND SON. BECAUSE DIRECTORS ARE ELECTED BY THE MEMBERS AT THE LOCAL ASSOCIATION LEVEL, IT IS POSSIBLE THAT MANY FAMILY MEMBERS COULD SERVE ON THE BOARD OF DIRECTORS TOGETHER. IN ADDITION, SINCE THE BOARD IS MADE UP OF A WIDE VARIETY OF BUSINESSES AND INDIVIDUALS, IT IS VERY COMMON FOR THE BOARD MEMBERS TO CONDUCT BUSINESS WITH ONE ANOTHER WHEN WORKING ON A COMMON PROJECT. |
| FORM 990, PART VI, SECTION A, LINE 6 | BUSINESSES OR INDIVIDUALS IN THE LIGHT CONSTRUCTION INDUSTRY AND BUSINESSES AND INDIVIDUALS ASSOCIATED WITH THIS INDUSTRY MAY PAY TO BECOME MEMBERS OF THE ORGANIZATION. BUSINESSES OR INDIVIDUALS WHO ARE MEMBERS OF THE STATE ASSOCIATION ARE ALSO MEMBERS OF THE LOCAL ASSOCIATION AND VICE VERSA. A PORTION OF THE ANNUAL DUES PAID BY MEMBERS ARE FOR THE STATE ASSOCIATION AND A PORTION OF THE DUES ARE FOR THE LOCAL ASSOCIATION. MEMBERSHIP DUES ARE USED TO PAY FOR PROGRAMS DIRECTLY RELATED TO THE ORGANIZATION'S MISSION. |
| FORM 990, PART VI, SECTION A, LINE 7A | BUSINESSES OR INDIVIDUALS WHO ARE MEMBERS OF THE STATE ASSOCIATION ARE ALSO MEMBERS OF THE LOCAL ASSOCIATION AND VICE VERSA. A PORTION OF THE ANNUAL DUES PAID BY MEMBERS ARE FOR THE STATE ASSOCIATION AND A PORTION OF THE DUES ARE FOR THE LOCAL ASSOCIATION. THE LOCAL MEMBERSHIP ELECTS DIRECTORS TO THE STATE ASSOCIATION. THESE DIRECTORS THEN ELECT OFFICERS TO SERVE AT THE STATE ASSOCIATION LEVEL. |
| FORM 990, PART VI, SECTION B, LINE 10B | THE ORGANIZATION DOES NOT HAVE WRITTEN POLICIES AND PROCEDURES IN PLACE GOVERNING THE ACTIVITIES OF THE LOCAL ASSOCIATIONS. EACH LOCAL ASSOCIATION IS ITS OWN LEGAL ENTITY THAT FILES ITS OWN TAX RETURN AND ELECTS ITS OWN BOARD OF DIRECTORS. EVEN THOUGH THE STATE ASSOCIATION AND LOCAL ASSOCIATIONS WORK CLOSELY TOGETHER, THEY ALL OPERATE AND ARE GOVERNED SEPARATELY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER REVIEW THE 990 WITH THE TREASURER OF THE BOARD BEFORE IT IS FILED. THE ENTIRE BOARD DOES NOT REVIEW THE 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ASSOCIATION ADOPTED A CONFLICT OF INTEREST POLICY IN 2010. EACH BOARD MEMBER AND OFFICER MUST NOW SIGN A CONFLICT OF INTEREST POLICY STATEMENT EACH YEAR. IN ADDITION, DISCLOSING CONFLICTS IS THE FIRST ORDER OF BUSINESS STATED ON THE AGENDA FOR EACH QUARTERLY BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS SETS THE SALARY FOR THE EXECUTIVE DIRECTOR. THEY REVIEW DATA FROM THE NATIONAL ASSOCIATION OF HOME BUILDERS (NAHB) FOR ALL SIMILAR ORGANIZATIONS IN THEIR REGION AND THE NATIONAL. THE DECISION ON THE SALARY FOR THE EXECUTIVE DIRECTOR IS DOCUMENTED IN THE MINUTES. THE EXECUTIVE DIRECTOR SETS THE SALARY FOR THE OTHER THREE EMPLOYEES IN THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, POLICIES, AND FORMS 990 UPON REQUEST. |
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