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 1 | THE EXECUTIVE COMMITTEE IS MADE UP OF SEVERAL BOARD MEMBERS WITH THE AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD BETWEEN BOARD MEETINGS. ALSO, THERE IS AN AUDIT COMMITTEE AND A FINANCE COMMITTEE COMPOSED OF BOARD MEMBERS. THE AUDIT COMMITTEE IS RESPONSIBLE FOR MEETING WITH THE EXTERNAL AUDITORS AND REVIEWING AUDIT RESULTS. THE FINANCE COMMITTEE IS RESPONSIBLE FOR REVIEWING INTERNAL FINANCIAL RESULTS, ACTUAL VS. BUDGET, INVESTMENTS INCLUDING RESULTS AND COMPLIANCE TO BOARD POLICY, AND THE ANNUAL TAX RETURN. THE PAST PRESIDENT OF THE BOARD IS CHAIR OF THE AUDIT COMMITTEE. THE VICE PRESIDENT OF THE BOARD IS CHAIR OF THE FINANCE COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS THAT HAVE THE RIGHT TO ELECT MEMBERS OF THE ORGANZATION'S GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS BELONG TO A CHARTER WHICH IN TURN ARE PART OF A REGION. EACH REGION ELECTS ONE REPRESENTATIVE FROM THEIR REGION TO BE ON THE BOARD OF DIRECTORS. REGIONS ALSO SEND DELEGATES TO A DELEGATE ASSEMBLY WITH NUMBER OF VOTES BASED ON NUMBER OF MEMBERS IN THEIR REGION. |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS BY THE BOARD MAY BE SUBJECT TO APPROVAL BY MEMBERS INCLUDING STATE COUNCIL PRESIDENTS, STATE COMMITTEE CHAIRS, BOARD MEMBERS, REGION OFFICERS AND ADDITIONAL MEMBERS BASED ON THE TOTAL MEMBERS IN EACH REGION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINAL VERSION OF FORM 990 WILL BE MADE AVAILABLE TO THE BOARD OF DIRECTORS. MANAGEMENT REVIEWS THE 990 THROUGHOUT PREPARATION WITH CPA FIRM. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL EMPLOYEES AND BOARD MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. HUMAN RESOURCES MONITORS AND DETERMINES IF A CONFLICT EXISTS AND THAT IS REVEWED BY THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR POSITION HAS A CONTRACT THAT IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY. COMPARABILITY DATA WAS CONSIDERED FROM SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. ALL DELIBERATIONS AND DECISIONS REGARDING THIS COMPENSATION ARRANGEMENT ARE DOCUMENTED. ALL OTHER POSITIONS ARE GRADED BY HR TO FIT WITHIN A SALARY RANGE ON ACSA'S SALARY GRID. FOR EACH RANGE, THERE ARE EIGHT STEPS. A NEW HIRE IS HIRED INTO A CERTAIN RANGE AND STEP WITH THE APPROVAL OF THE EXECUTIVE DIRECTOR. THE SALARY RANGE GRID IS UPDATED ANNUALLY AS PART OF THE ANNUAL BUDGET WHICH IS APPROVED BY THE FULL BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION, AT ITS DISCRETION, MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY OVER THE FINANCIAL STATEMENT AUDIT AND THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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