Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. VOTING MEMBERSHIP IS OPEN TO ANYONE THAT SUPPORTS THE PURPOSES OF THE CORPORATION. THE ORGANIZATION MAY ALSO ALLOW NON-VOTING MEMBERS, SUBJECT TO ESTABLISHMENT BY THE BOARD OF DIRECTORS. THERE ARE FOUR CATEGORIES OF MEMBERSHIP: REGULAR, ASSOCIATE, STUDENT, AND RETIRED. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS ARE ELECTED BY A SIMPLE MAJORITY VOTE OF ALL MEMBERS IN GOOD STANDING WITH VOTING PRIVILEGES WHO RETURN A BALLOT. |
| FORM 990, PART VI, SECTION A, LINE 7B | EACH MEMBER SHALL BE ELIGIBLE TO VOTE ON THOSE MATTERS RESERVED FOR MEMBERS IN THE BYLAWS OR REQUIRING MEMBER APPROVAL UNDER THE LAWS OF THE STATE OF GEORGIA. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CEO WILL SIGN AND FILE THE FORM 990. THE TREASURER REVIEWS THE FORM PRIOR TO SIGNING BY THE CEO. THE FINANCE COMMITTE AND FULL BOARD OF DIRECTORS ARE ALSO PROVIDED A COPY OF THE RETURN PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ANNUALLY SUBMIT A DISCLOSURE OF INTERESTS (OR ABSENCE THEREOF) OF ANY CONFLICTS. THE CEO REVIEWS THE ANNUAL DISCLOSURES AND TAKES APPROPRIATE ACTION. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH INCOMING AND RETURNING BOARD MEMBERS. INDIVIDUAL BOD MEMBERS ARE STRONGLY ENCOURAGED TO DISCLOSE CONFLICTS THAT MAY ARISE DURING THE YEAR TO ALLOW THE BOARD TO MAKE A DECISION ON HOW TO ADDRESS SUCH CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ENTIRE BOARD OF DIRECTORS EVALUATES THE CEO'S PERFORMANCE ON AN ANNUAL BASIS. AFTER THE EVALUATION, THE BOARD REVIEWS SALARY COMPARABILITY DATA AND DETERMINES IF THERE WILL BE ANY INCREASE IN COMPENSATION. THE BOARD SETS AND APPROVES THE CEO'S COMPENSATION LEVEL. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS OF THE ASSOCIATION THROUGH THE ASSOCIATION'S WEBSITE. THE GENERAL PUBLIC WOULD NEED TO REQUEST SUCH COPIES. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE LAST YEAR IN WHICH THE ORGANIZATION RECEIVED AN AUDIT. |
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