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 4 | APRE updated its bylaws to clarify Board terms, voting rights, and classes of membership. |
| Form 990, Part VI, Section A, line 6 | APRE has three classes of members: Governing, Alliance, and Supporters. |
| Form 990, Part VI, Section A, line 7a | The officers of APRE are elected by the Board of Directors. The Board is comprised of individuals, companies, and organizations that have met the membership criteria, paid the dues and assessments that are specified by the Board, and been approved for admission by the Board of Directors. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an outside accounting firm and distributed to the entire board for a detailed review prior to filing the return with the IRS. |
| Form 990, Part VI, Section C, line 19 | The governing documents and financial statements are available upon request. |
| Part XII, Line 2c | The Board of Directors meets annually with the outside auditor to review the results of the audit engagement. There has been no change to this process from the prior year. |
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