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 | ASCLS has three classes of members; regular, associate, and affiliate. All three classes have full voting rights and approve Board elections annually. |
| Form 990, Part VI, Section A, line 7a | ASCLS members elect a House of Delegates who have authority to elect officers and directors. |
| Form 990, Part VI, Section A, line 7b | The House of Delegates have the authority to elect officers and directors and elective committees; adoption and amendment of the by-laws and articles of incorporation in compliance with the laws of the state of incorporation; approval of professional practice standards for the Society and the profession; hearing appeals and rendering final decisions; and to review the annual audit except as otherwise provided in the by-laws. |
| Form 990, Part VI, Section B, line 11 | The 990 is prepared by an outside accounting firm with assistance of the organization's accountant. The draft is approved by the Executive Vice President. A copy of the final 990 is distributed to each Board member before filing. |
| Form 990, Part VI, Section B, line 12c | Periodic reviews are conducted by the Board and Executive Committee including review of compensation arrangements, contracts, partnerships, and agreements with outside organizations. Any disclosures of potential conflicts of interest are discussed by the Board and/or Executive Committee to determine if a conflict exists. The person must recuse themselves during discussion and voting on such matters. |
| Form 990, Part VI, Section B, line 15a | The Executive Vice President's salary and benefit package are reviewed and approved by the Board annually using comparability data and these deliberations and decisions are documented in the Board's minutes. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part XII, Line 2c: | The organization's Board of Directors is responsible for overrsight of the audit, including selection of the indpendent accountant. The process has not changed from previous years. |
| Software ID: | |
| Software Version: |