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 MEMBERSHIP OF THIS CHAPTER SHALL CONSIST OF: A) THE ARCHITECT AND ASSOCIATE MEMBERS OF THE INSTITUTE WHO HAVE BEEN ASSIGNED TO THE CHAPTER(AIA BYLAWS SECTION 4.14) OR WHO HAVE BEEN ADMITTED TO UNASSIGNED MEMBERSHIP IN THIS CHAPTER; B) THE ALLIED AND AFFILIATE MEMBERS THE CHAPTER MAY ADMIT AS PROVIDED IN PARAGRAPHS 2.35 THROUGH 2.37 IN AIA BYLAWS. THIS CHAPTER SHALL NOT ESTABLISH QUALIFICATIONS IN ADDITION TO, OR WHICH VARY FROM, THE INSTITUTE'S POLICIES FOR MEMBERSHIP. EVERY MEMBER ASSIGNED TO OR ADMITTED BY THIS CHAPTER SHALL BE DULY NOTIFIED TO THAT EFFECT BY THIS CHAPTER, AND SHALL BE ENROLLED BY THE SECRETARY AS A MEMBER OF THIS CHAPTER. NEW MEMBERSHIPS WILL BE ANNOUNCED AT THE NEXT REGULAR MEETING OF THIS CHAPTER AND IN THE NEXT ISSUE OF THE CHAPTER'S OFFICIAL PUBLICATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW. THE BOARD PRESENTS QUESTIONS REGARDING THE INFORMATION INCLUDED IN FORM 990. THOSE QUESTIONS ARE THEN ANSWERED BY THE ADMINISTRATORS AND TAX PREPARERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY OFFICER, DIRECTOR OR TRUSTEE, OR KEY EMPLOYEE IS REQUIRED TO NOTIFY THE BOARD OF ANY CHANGES OR TRANSACTIONS THAT COULD POSE AS A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS WILL APPROVE THE COMPENSATION OF THE EXECUTIVE OF THE ORGANIZATION BEFORE THE ACTUAL AMOUNTS OF COMPENSATION OR INCREASES IN COMPENSATION ARE PAID TO THE EXECUTIVE. THE APPROVAL OF THE BOARD WILL NOT INCLUDE ANY INDIVIDUAL WHO IS RECEIVING THE COMPENSATION AND ARE THEREFORE CONFLICTED IN ACCORDANCE WITH ARTICLE V OF THIS POLICY AND THE CONFLICT OF INTEREST POLICY. PRIOR TO MAKING ITS DETERMINATION OF THE AMOUNT OF COMPENSATION AND/OR INCREASES, THE BOARD OF DIRECTORS AND/OR ITS COMMITTEES WILL OBTAIN AND BASE ITS DECISIONS BASED ON APPROPRIATE DATA. TO ESTABLISH A REBUTTABLE PRESUMPTION OF REASONABLENESS (MEANING THE BURDEN OF PROOF THAT THE COMPENSATION IS UNREASONABLE IS ON THE IRS), EXECUTIVE COMPENSATION WILL BE BASED ON INDEPENDENT SURVEYS OF COMPARABILITY DATA. COMPARABLE SALARY INFORMATION CAN BE OBTAINED FROM GUIDE STAR; ECONOMIC RESEARCH INSTITUTE (ERI); SALARIES REVIEW; ABBOTT, LANGER ASSOCIATION SURVEYS; AND OTHER SALARY SURVEY SOURCES THAT SPECIALIZE IN THE NONPROFIT SECTOR. THE BOARD MAY ALSO FACTOR INTO THE COMPENSATION EQUATION, THE RESULTS OF THE ANNUAL EVALUATIONS OF THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS MAY BASE ITS REASONING AND BASIS OF ANY EXECUTIVE COMPENSATION DECISIONS ON THE REPORTS OF PROFESSIONALS. THE PROFESSIONAL REPORTS SHOULD INCLUDE DESCRIPTION AND SUMMARIES OF THE SALARY COMPARISON INFORMATION USED TO FORM THE CONCLUSIONS ON THE REPORT AND ADDRESS THE FACTORS OF LIKE SERVICES, ENTERPRISES AND CIRCUMSTANCES DESCRIBED IN THE TAX CODE. THE BOARD OF DIRECTORS AND/OR ITS COMMITTEES WILL ADEQUATELY DOCUMENT THE EXECUTIVE COMPENSATION DETERMINATION PROCESS IN THE MINUTES OF THE BOARD AND WILL INCLUDE REPORTS USED AS ATTACHMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. |
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