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 ONLY ONE CLASS OF MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER HAS ONE VOTE WHEN THE ORGANIZATION'S BOARD IS ELECTED. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS HAVE TO APPROVE THE BYLAW CHANGES OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS PREPARED BY THE ASSOCIATION'S PUBLIC ACCOUNTANTS AND ASSOCIATION STAFF, IT IS REVIEWED BY THE ASSOCIATION'S PUBLIC ACCOUNTANTS. A DRAFT COPY IS PROVIDED TO THE ASSOCIATION'S FINANCE COMMITTEE FOR APPROVAL BEFORE SUBMISSION TO THE IRS. A FINAL COPY IS DISTRIBUTED TO THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY AND MONITORING: THE ASSOCIATION'S BOARD OF DIRECTORS AND ITS SUBSIDIARY BOARDS OF DIRECTORS ARE ASKED TO SIGN AN ANNUAL CONFLICT OF INTEREST POLICY STATEMENT AT THE FIRST BOARD MEETING OF THE YEAR. THE ASSOCIATION'S ETHICS COMMITTEE REVIEWS ANY CONCERNS OR COMPLAINTS ARISING FROM THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ASSOCIATION'S FINANCE COMMITTEE FUNCTIONS AS COMPENSATION COMMITTEE. THE CEO DEVELOPS A DRAFT BUDGET AND COMPENSATION LEVELS. THESE RECOMMENDATIONS ARE REVIEWED AND MUST BE APPROVED BY THE FINANCE COMMITTEE AND SUBSEQUENTLY THE GOVERNING BOARDS. THE EXECUTIVE COMMITTEE MUST ALSO APPROVE ON THE CEO'S ANNUAL COMPENSATION. ALL DECISIONS ARE DOCUMENTED AS WELL. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE GOVERNING DOCUMENTS ARE MAINTAINED ON THE MEMBERS' ONLY SECTION OF THE ASSOCIATION'S WEBSITE. |
| FORM 990, PART XII, LINE 2C | THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. |
| FORM 990, PART V, LINE 1 AND 2 | TIA IS AN INSPERITY CLIENT, AND INSPERITY BECOMES THE EMPLOYER OF RECORD FOR THE PURPOSES OF PAYING WAGES. AS A RESULT ALL W-2'S ARE ISSUED UNDER INSPERITY'S EIN AND NO W-2S ISSUED UNDER TIA'S EIN. |
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