Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| PART 1 LINE 9 PROGRAM SERVICE REVENUE | CERTAIN REVENUE AND EXPENSES FROM THE TAX YEAR 2013 WERE INADVERTENTLY RECORDED IN 2014. SINCE THE INCOME AND EXPENSES ARE DEEMED TO BE IMMATERIAL IN NATURE AND DO NOT AFFECT THE TAX-EXEMPT STATUS OF THE ORGANIZATION, THE INCOME AND EXPENSES RELATED TO THESE BOOKKEEPING ERRORS INCLUDE REVENUE IN THE AMOUNT OF $346 HAVE BEEN RECORDED IN THIS RETURN. |
| PART 1 LINE 17 OTHER EXPENSES | CERTAIN EXPENSES FROM THE TAX YEAR 2013 WERE INADVERTENTLY RECORDED IN 2014. SINCE THE EXPENSES ARE DEEMED TO BE IMMATERIAL IN NATURE AND DO NOT AFFECT THE TAX-EXEMPT STATUS OF THE ORGANIZATION, THE EXPENSES RELATED TO THESE BOOKKEEPING ERRORS INCLUDE EXPENSES IN THE AMOUNT OF $10,541. THESE EXPENSES HAVE BEEN RECORDED IN THIS RETURN AND AFFECT THE SCHEDULES AS FOLLOWS: PART 1 LINE 17, OTHER EXPENSES $10,541. |
| FORM 990, PART VI, SECTION A, LINE 2 | HELEN BAKER, LISA ALFORD, BETH HANKS, JOHN PAYNE AND RANDY PHILLIPS ARE RELATED THROUGH COMMON EMPLOYMENT BY AL DEPT REHABILITATION SERVICES. RYAN DELFIN AND TIM GREEN ARE RELATED THROUGH COMMON EMPLOYMENT BY ARC OF TUSCALOOSA COUNTY. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED AND CIRCULATED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED. COMMENTS ARE REQUESTED TO BE RETURNED TO THE TREASURER BEFORE FILING THE FORM 990 SO THAT CHANGES, IF ANY, MAY BE INCORPORATED. |
| FORM 990, PART VI, SECTION B, LINE 15 | UPON HIRING OR ANNUAL CHANGE IN COMPENSATION, THE BOARD OF DIRECTORS IS PRESENTED WITH COMPENSATION COMPARABLE DATA FOR SIMILAR NONPROFIT ORGANIZATIONS CONSIDERING SIZE, FUNCTION AND NATURE AND DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. ALL COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. DURING THE YEAR, ALL OFFICES WERE HELD BY INDIVIDUALS WHO VOLUNTEERED THEIR TIME AND NONE RECEIVED ANY WAGES OR SALARY. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS AND UPON REQUEST. |
| PART IX STATEMENT OF FUNCTIONAL EXPENSES | CERTAIN EXPENSES FROM THE TAX YEAR 2013 WERE INADVERTENTLY RECORDED IN 2014. SINCE THE EXPENSES ARE DEEMED TO BE IMMATERIAL IN NATURE AND DO NOT AFFECT THE TAX-EXEMPT STATUS OF THE ORGANIZATION, THE EXPENSES RELATED TO THESE BOOKKEEPING ERRORS INCLUDE EXPENSES IN THE AMOUNT OF $10,541 HAVE BEEN RECORDED IN THIS RETURN AND AFFECT THE SCHEDULES AS FOLLOWS: LINE 13 OFFICE EXPENSE - MANAGEMENT AND GENERAL EXPENSES $374 LINE 17 TRAVEL - PROGRAM SERVICE EXPENSE $65 LINE 19 CONVENTIONS - PROGRAM SERVICE EXPENSE $2,164 LINE 24A PRINTING - PROGRAM SERVICE EXPENSE $2,011 LINE 24C CONSULTANTS - PROGRAM SERVICE EXPENSE $5,927 LINE 24E DUES AND SUBSCRIPTIONS - MANAGEMENT AND GENERAL EXPENSES $27 THE TOTAL INCREASE TO PROGRAM SERVICE EXPENSES IS $10,167. |
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