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 B, LINE 11B | NO PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART XII, LINE 1: | IN ACCORDANCE WITH THE MODIFIED CASH BASIS OF ACCOUNTING, LIABILITIES, CLAIMS FOR EMPLOYEE BENEFITS REPORTED BUT NOT YET PAID AND CLAIMS INCURRED BUT NOT YET REPORTED TO THE PLAN ARE NOT ACCRUED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, CERTAIN RECEIPTS AND THE RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, EXCEPT FOR STOP-LOSS RECEIVABLES AND REBATES RECEIVABLE, WHICH ARE ACCRUED BY THE PLAN WHEN THE RELATED CLAIMS ARE PAID, AND CERTAIN DISBURSEMENTS ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. |
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