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 6 | THE ORGANIZATION HAS NUMEROUS MEMBERS WHO HAVE ATTAINED THIS STATUS THROUGH THE PAYMENT OF MEMBERSHIP DUES TO THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | AN ELECTION IS HELD EVERY 2 YEARS TO ELECT THE EXECUTIVE COUNCIL - PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION'S BYLAWS PROVIDE FOR GENERAL AND FISCAL OVERSIGHT OF THE GOVERNING BODY (THE EXECUTIVE COUNCIL) BY THE BOARD OF DIRECTORS, WHICH CONSISTS OF THE PRESIDENTS OF INDIVIDUAL REGIONS (140 AT THE CLOSE OF 2014), STANDING COMMITTEE CHAIRMEN, AND ELECTED OFFICERS. THIS LARGER GROUP IS CHARGED WITH "DETERMINING ALL MATTERS OF CLUB POLICY AND INSURING "THE PROPER CONDUCT OF THE ADMINISTRATIVE AFFAIRS OF THE CLUB BY THE EXECUTIVE COUNCIL, THE FULFILMENT OF DUTIES BY THE OFFICERS, AND COMPLIANCE WITH THESE BYLAWS." ADDITIONALLY, UNUSUALLY LARGE EXPENDITURES REQUIRE BOARD OF DIRECTORS APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. A COPY IS GIVEN TO THE EXECUTIVE COUNCIL, INTERNAL AUDIT COMMITTEE, TREASURER AND FINANCE DIRECTOR TO REVIEW AND APPROVE PRIOR TO FILING THE TAX RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE ASKED TO ROUTINELY VERIFY THAT THEY ARE AWARE OF NO CONFLICTS OF INTEREST. ALL DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTE WHERE AN ACTUAL AND/OR PERCEIVED CONFLICT COULD EXIST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COUNCIL MEET ANNUALLY TO REVIEW COMPENSATION AND PERFORMANCE EVALUATIONS FOR EACH EMPLOYEE. THE PROCESS INCLUDES JOB DESCRIPTIONS, COMPARABLE DATA, CONTEMPORANEOUS SUBSTANTIATION AND THE BOARD'S COLLABORATION OF SKILLS. RECOMMENDATIONS ARE INCLUDED IN THE ANNUAL BUDGET WHICH IS APPROVED BY THE BOARD OF DIRECTORS AND DOCUMENTED IN THE ORGANIZATION RECORDS. THE BOARD MEMBERS THAT VOTE ARE INDEPENDENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ADDITIONALLY, THE FINANCIAL STATEMENTS ARE PUBLISHED TWICE A YEAR IN THE ORGANIZATION'S MAGAZINE. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S EXECUTIVE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT, INCLUDING THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS IS CONSISTENT WITH PREVIOUS YEARS. THE TAX RETURN AND AUDIT REPORTS ARE SHARED WITH THE INTERNAL AUDIT COMMITTEE. |
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