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 ORGANIZATION HAS MEMBERS |
| FORM 990, PART VI, SECTION A, LINE 7A | NOMINATING COMMITTEE |
| FORM 990, PART VI, SECTION A, LINE 7B | BYLAWS CHANGES ARE SUBJECT TO APPROVAL BY MEMBERS |
| FORM 990, PART VI, SECTION B, LINE 11 | FOLLOWING AN INDEPENDENT AUDIT OF ITS FINANCIAL STATEMENTS, A DRAFT OF AAHA'S FORM 990 IS PREPARED BY ITS INDEPENDENT ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED INTERNALLY BY AAHA'S DIRECTOR OF FINANCE AND THE CHIEF OPERATING OFFICER. NECESSARY CHANGES ARE MADE AND THE RETURN GOES THROUGH ANOTHER INTERNAL REVIEW PROCESS WITH A FINAL REVIEW BY THE EXECUTIVE DIRECTOR. UPON APPROVAL BY ALL THREE PARTIES, THE FINAL RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. THE FINAL FILED RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY TRUSTEES ARE REQURIED TO DISCLOSE ALL CONFLICTS AS WELL AS SIGN A CONFLICT OF INTEREST POLICY |
| FORM 990, PART VI, SECTION B, LINE 15 | THE DIRECTOR OF HUMAN RESOURCES CONDUCTS AN ANNUAL MARKET ANALYSIS THAT INCLUDES DATA FROM LOCAL, NATIONAL AND INDUSTRY SPECIFIC SALARY SURVEYS TO DISCERN PARITY AND EQUITY IN THE ASSOCIATION'S COMPENSATION PRACTICES WITH AN UNDERSTANDING OF OUR COMPETITIVE MARKET FOR THESE TALENTED AND SKILLED STAFF MEMEBERS. AN INDEPENDENT COMPENSATION CONSULTANT ADVISES ON ALL SALARY RANGES, MERIT INCREASE AND OVERALL COMPENSATION PLANS. THE DIRECTOR OF HUMAN RESOURCES PREPARES A REPORT FOR THE CHIEF OPERATING OFFICER DETAILING MARKET ANALYSES (LOCAL AND NATIONAL) FOR ALL EMPLOYEE POSITIONS (INCLUDING STAFF EXECUTIVES) AND MAKES RECOMMENDATIONS FOR HIS CONSIDERATION IN MAKING FINAL DETERMINATIONS ON SALARIES AND/OR ANY MERIT INCREASES. ALL SALARIES ARE PERFORMANCE BASED AND REVIEWED BY THE CHIEF OPERATING OFFICER. THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. EACH FISCAL YEAR THE BOARD OF DIRECTORS APPROVES THE BUDGET FOR SALARIES, VACATION, COMMISSIONS AND BENEFITS FOR ALL STAFF (INCLUDING EXECUTIVES). |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
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