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 IS COMPRISED OF NON-VOTING MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. IT IS THEN DISTRIBUTED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND STAFF SIGN CONFLICT OF INTEREST ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION OF THE ORGANIZATION'S CEO IS REVIEWED AND APPROVED BY A COMMITTEE OF THE BOARD OF DIRECTORS. COMPENSATION OF OTHER KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 18 | AVAILABLE UPON REQUEST, AT OUR OFFICE, THROUGH COUNCIL OF BETTER BUSINESS BUREAUS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DISCLOSURES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT OUR OFFICE. |
| FORM 990, PART XII, LINE 1 | THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PRESENTED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THE MODIFIED CASH BASIS, CERTAIN REVENUES AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. CONSEQUENTLY, THE ORGANIZATION HAS NOT RECOGNIZED ACCOUNTS RECEIVABLE OR DEFERRED REVENUE FROM MEMBERSHIP DUES OR ACCOUNTS PAYABLE TO VENDORS AND THEIR RELATED EFFECTS IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION CAPITALIZES AND DEPRECIATES PROPERTY AND EQUIPMENT AND ACCRUES FOR LIABILITIES FOR PAYROLL TAXES AND EMPLOYEE BENEFITS WITHHELD. ADDITIONALLY, OTHER PAYABLES ARE RECOGNIZED FOR CASH DISBURSEMENTS MADE PRIOR TO INCURRING THE EXPENSE OR EARNING THE REVENUE. |
| FORM 990, PART XII, LINE 2C | THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE INDEPENDENT REVIEW OF THE FINANCIAL STATEMENTS. |
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