Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990 governing body review Part VI line 11 | THE EXECUTIVE DIRECTOR AND BOARD MEMBERS REVIEW THE FORM 990 BEFORE IT IS FILED. |
| Conflict of interest policy compliance Part VI line 12c | WHENEVER A NEW DIRECTOR JOINS THE BOARD AND ANNUALLY THEREAFTER, EACH DIRECTOR MUST DISCUSS AND REVIEW THE CONFLICT OF INTEREST POILCY AND SIGN A DIRECTOR CERTIFICATION CONCERNING CONFLICTS OF INTEREST FORM. TCVA DIRECTORS MUST BE ALERT TO CONFLICTS, ESPECIALLY THEIR OWN, BUT THEY MUST ALSO RAISE AND ADDRESS ANY PERCEIVED CONFLICT OF INTERST OF OTHER DIRECTORS IF THEY ARE AWARE OF SUCH CONFLICTS WITH RESPECT TO MATTERS PERTAINING TO TILLAMOOK COAST VISITORS ASSOCIATION. |
| CEO executive director top management comp Part VI line 15a | THE BOARD ANNUALLY REVIEWS THE EXECUTIVE DIRECTORS PERFORMANCE AND RECOMMENDS SALARY INCREASES. THE EXECUTIVE DIRECTOR REVIEWS THE PERFORMANCE OF OTHER EMPLOYEES. |
| Governing documents etc available to public Part VI line 19 | DOCUMENTS ARE GIVEN UPON WRITTEN REQUEST. |
| Other or change in accounting method Part XII line 1 | ALTHOUGH THE NON-PROFIT WAS APPROVED IN 2018, FISCAL OPERATIONS OF THE ORGANIZATION BEGAN JULY 1, 2019. THEREFORE, THE INITIAL 990 IS A SHORT-YEAR FROM JULY 1, 2019-DECEMBER 31, 2019. SUBSEQUENT YEARS WILL BE REPORTED ON A CASH BASIS CALENDAR YEAR. TILLAMOOK COAST VISITORS ASSOCIATION FILED A 990-N IN 2018 IN ORDER TO REMAIN COMPLIANT WITH ANNUAL FILING REQUIREMENTS, HOWEVER, THIS IS CONSIDERED THE FIRST PERIOD OF ACTUAL ORGANIZATION OPERATIONS. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | PRIOR TO BECOMING A 501(C)(6) NOT-FOR-PROFIT BUSINESS, VISIT TILLAMOOK COAST OPERATED UNDER AN INTERGOVERNMENTAL AGREEMENT BETWEEN TILLAMOOK COUNTY AND THE ECONOMIC DEVELOPMENT COUNCIL OF TILLAMOOK COUNTY, AN ORS 190 LOCAL COUNCIL OF GOVERNMENT. AS A LOCAL COUNCIL OF GOVERNMENT, THE EDC WAS NOT REQUIRED TO FILE ANNUAL RETURNS, BUT WAS SUBJET TO AN ANNUAL INDEPENDENT AUDIT. ALTHOUGH TILLAMOOK COAST VISITORS ASSOCIATION WAS ESTABLISHED AND RECEIVED NON-PROFIT STATUS IN LATE 2018, THE ORGANIZATION DID NOT BEGIN OFFICIAL OPERATIONS UNTIL JULY 1, 2019. THE CHANGE IN NET ASSETS REFLECTS THE FUNDS TRANSFERRED FROM THE ECONOMIC DEVELOPMENT COUNCIL TO TILLAMOOK COAST VISITORS ASSOCIATION ON JULY 1, 2020. |
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