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 TWO CLASSES OF MEMBERSHIP: (1) REGULAR MEMBERS (VOTING RIGHTS) AND (2) ASSOCIATE MEMBERS (NO VOTING RIGHTS). |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE REGULAR MEMBERSHIP CLASS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS OF OIA ALL RECEIVED A PDF COPY OF THE 990 VIA E-MAIL AND BOARD MEMBERS WERE NOTIFIED OF THE IMPORTANCE OF BOARD REVIEW AT AN IN-PERSON MEETING PRIOR TO FILING THE FORM. IN ADDITION, THE FINANCE COMMITTEE OF THE BOARD REVIEWED THE 990 AND DISCUSSED THE CONTENTS WITH THE TAX PREPARERS PRIOR TO THE FULL BOARD REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY IS SHARED AT EVERY ANNUAL BOARD MEETING AS A PART OF AN ANNUALLY REVISED BOARD MANUAL AND AS A PART OF NEW BOARD MEMBER ORIENTATION PROCESS. EACH YEAR BOARD MEMBERS ARE ASKED TO COMPLETE AN ACKNOWLEDGEMENT OF RECEIPT AND DISCLOSURE FORM RELATED TO THE POLICY AND DISCLOSURE OF ANY CONFLICTS OR POTENTIAL CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | EXECUTIVE DIRECTOR: AN INDEPENDENT COMPENSATION COMMITTEE MADE UP OF OIA BOARD MEMBERS PROVIDES A COMPREHENSIVE ANNUAL PERFORMANCE, GOAL AND COMPENSATION REVIEW. COMPENSATION IS DIRECTLY TIED TO GOAL ACHEIVEMENT AND IS BENCHMARKED AGAINST LIKE ORGANIZATIONS OF SIMILAR SIZE. THE COMMITTEE CHAIRMAN ISSUES A FINAL COMPENSATION AND REVIEW LETTER THAT OUTLINES ANY ACTIONS OR CHANGES APPROVED BY THE COMMITTEE. THIS LETTER IS PLACED IN THE EXECUTIVE DIRECTOR'S EMPLOYEE FILE. OTHER OFFICERS AND KEY EMPLOYEES: COMPENSATION IS DIRECTLY TIED TO GOAL ACHIEVEMENT, IS BENCHMARKED AGAINST LIKE ORGANIZATIONS OF SIMILAR SIZE, AND IS WITHIN BOARD APPROVED ANNUAL ORGANIZATIONAL BUDGET. A COMPREHENSIVE ANNUAL REVIEW IS PERFORMED BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR ISSUES A FINAL COMPENSATION AND REVIEW LETTER THAT OUTLINES ANY ACTIONS OR CHANGES APPROVED REGARDING COMPENSATION. THIS LETTER IS PLACED IN THE KEY EMPLOYEE'S FILE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ORGANIZING DOCUMENTS ARE PROVIDED UPON REQUEST. PART VI, SECTION A, LINE 1, DELEGATION OF AUTHORITY: (A) THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRPERSON OF THE BOARD, THE TWO VICE-CHAIRPERSONS, THE TREASURER, AND THE SECRETARY. THE CHAIRPERSON OF THE BOARD MAY ALSO APPOINT ONE OR MORE CHAIRPERSONS OF STANDING COMMITTEES TO SERVE ON THE EXECUTIVE COMMITTEE. (B) THE CHAIRPERSON OF THE BOARD SHALL DESIGNATE THE MEMBERS OF EACH STANDING COMMITTEE, THE COMMITTEES' DUTIES, AND A CHAIRPERSON FOR EACH COMMITTEE. (C) EACH BOARD MEMBER SHALL SERVE AS A MEMBER OF AT LEAST ONE COMMITTEE. (D) COMMITTEE MEMBERS SERVE AT THE PLEASURE OF THE CHAIRPERSON OF THE BOARD. COMMITTEE MEMBER TERMS AUTOMATICALLY EXPIRE UPON THE EXPIRATION OF THE BOARD MEMBER'S TERM. |
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