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 3 | MANAGEMENT, TECHNICAL, CLERICAL AND ACCOUNTING FUNCTIONS ARE PROVIDED BY ARMSTRONG & ASSOCIATES INTERNATIONAL, INC. THE CONTRACT IS REVIEWED EVERY TWO YEARS BY THE BOARD OF DIRECTORS MANAGEMENT COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS INCLUDE COMMERCIAL AND CONSUMER BANKRUPTCY ATTORNEYS, INSOLVENCY ACCOUNTANTS, CORPORATE TURNAROUND AND RENEWAL SPECIALISTS, LAW PROFESSORS, JUDGES, GOVERNMENT OFFICIALS AND OTHERS INVOLVED IN THE BANKRUPTCY AND INSOLVENCY COMMUNITY. MEMBERS HAVE VOTING RIGHTS. THERE ARE NO PROVISIONS FOR MEMBERS TO HAVE RIGHTS TO PROFITS OF IWIRC, EXCESS DUES, OR SHARE OF THE NET ASSETS OF IWIRC UPON DISSOLUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH YEAR, THE DIRECTORS AT LARGE ARE ELECTED BY A MAJORITY VOTE OF MEMBERS BY BALLOT IN AUGUST/SEPTEMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE ENTIRE BOARD BEFORE FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | IWIRC MAKES AVAILABLE TO THE GENERAL PUBLIC THOSE DOCUMENTS THAT ARE REQUIRED TO BE MADE AVAILABLE BY LAW. AVAILABILITY AT PRESENT TIME IS LIMITED TO INDIVIDUAL REQUESTS THAT WOULD BE FULFILLED BY A REQUEST EITHER ELECTRONICALLY, BY FAX OR THE US POSTAL SERVICE. |
| FORM 990, PART XII, LINE 2C: | THESE PROCESSES HAVE NOT CHANGED FROM THE PREVIOUS YEARS. |
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