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 | MEMBERSHIP CONSISTS OF THE DUES-PAYING STATES AND TERRITORIES OF THE UNITED STATES OF AMERICA THAT HAVE COASTAL SHORELINES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERSHIP ELECTS THE EXECUTIVE COMMITTEE, WHICH PERFORMS ROUTINE GOVERNANCE ACTIVITIES. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN GOVERNANCE DECISIONS MADE BY THE EXECUTIVE COMMITTEE ARE SUBJECT TO RATIFICATION BY THE FULL MEMBERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS, AND ALTHOUGH THE 990 IS AVAILABLE UPON REQUEST TO OUR MEMBERS, CSO GENERALLY DISTRIBUTES THE 990 ONLY TO THE EXECUTIVE COMMITTEE, A SUBSET OF THE BOARD, PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 11 | CSO DISTRIBUTES THE 990 TO THE EXECUTIVE COMMITTEE, A SUBSET OF THE BOARD, PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | AN ANNUAL REVIEW IS CONDUCTED BY THE EXECUTIVE COMMITTEE TO ENSURE THAT DECISIONS VOTED ON BY THE EXECUTIVE COMMITTEE MEMBERS ARE NOT SUBJECT TO A CONFLICT OF INTEREST. EACH MEMBER SUBMITS A WRITTEN STATEMENT REGARDING POTENTIAL CONFLICTS OF INTEREST, IF ANY, WHICH IS REVIEWED BY THE CHAIR AND CHAIR-ELECT FOR RESOLUTION OF IDENTIFIED CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE, LED BY THE BOARD CHAIR, CONDUCTS THE REVIEW AND DETERMINES COMPENSATION FOR THE EXECUTIVE DIRECTOR. BASED ON RECOMMENDATIONS FROM THE EXECUTIVE DIRECTOR, THE EXECUTIVE COMMITTEE CONSIDERS INCREASES FOR OTHER EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 AND FORM 1023 ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND THE CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THE BOARD OF DIRECTORS AS DELAGATED A MEMBER OF THE BOARD TO REVIEW THE AUDIT WITH THE AUDITOR BEFORE IT IS FINALIZED. ANY MATTERS DISCUSSED ARE PRESENTED TO THE FULL BOARD AT THEIR NEXT SCHEDULED MEETING. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
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