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 members elect the members of the governing body. |
| Form 990, Part VI, Section A, Line 7a | The members elect the members of the governing body (but not if the persons on the governing body are the organization's only members) or their delegates. |
| Form 990, Part VI, Section A, Line 7b | MESA's bylaws don't indicate specific items that are to be voted on by the membership other than electing the Board of Directors and otherwise provided by law. The members would also have to approve major decisions like a merger. |
| Form 990, Part VI, Section B, Line 11b | The Board of Directors of MESA, or a delegated committee will review and approve MESA's form 990 "Return of Organizational Exempt from Income Tax" and supporting schedules yearly before they are submitted to the IRS. If the review is conducted by a committee of the Board, the findings and approval relative to the review will be reported to the Board of Directors in an official meeting and the draft form 990 shall be distributed in electronic form to each director no less than 30 days prior to the meeting. In all cases, each Director, and any reviewing committee member, shall have an opportunity to review the draft form 990 and provide questions prior to submission to the IRS. Both the reviewing committee, if any, and the Board of Directors will record the results of the review, comments made and approval of the fnal Form 990 in minutes of the meeting in which the review took place. |
| Form 990, Part VI, Section B, Line 12b | All directors and officers are required to disclose conflicts if they arise in a timely manner in compliance with the written conflict of interest policy. |
| Form 990, Part VI, Section B, Line 12c | MESA makes it a regular practice to take time at board meetings annually to discuss types of hypothetical situations that could result in a conflict of interest, and then discusses how the board would manage that potential conflict by role-playing, so that when a true conflict arises the Board will be ready to handle it with more ease. Minutes of board meetings reflect when a board member discloses that she has a conflict of interest and how that interest was managed. |
| Form 990, Part VI, Section B, Line 15 | All the Board Members and Officers of MESA are voluntary and non-compensated. MESA is managed by an association management company and the key employee is listed under Part VII with the reportable compensation received from the management company. The officers of MESA review the outside management contract and use comparability data to determine the correct fees for services rendered. |
| Form 990, Part VI, Section C, Line 19 | All governing documents are made available to the public upon request as approved by the Board for submission to the public. |
| Software ID: | 20012124 |
| Software Version: | v1.00 |