Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS SEVERAL CATEGORIES OF MEMBERSHIP. REGULAR MEMBERS ARE LICENSED ARCHITECTS DOING BUSINESS IN IOWA. ASSOCIATE MEMBERS ARE THOSE WITHOUT AN ARCHITECTURAL LICENSE BUT ARE ELIGIBLE BY EDUCATION OR WORK EXPERIENCE. STUDENT AFFILIATE MEMBERS CONSIST OF THOSE WHO ARE IN EDUCATIONAL PROGRAMS WORKING TOWARDS A DEGREE IN ARCHITECTURE. PROFESSIONAL AFFILIATE MEMBERS ARE NON-ARCHITECTS WORKING IN COMPANION PROFESSIONS SUCH AS ENGINEERS, PLANNERS AND ARTISTS. ALLIED MEMBERS ARE NON-ARCHITECTS THAT PROVIDE PRODUCTS AND/OR SERVICES TO THE ARCHITECTURAL PROFESSION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | NOMINATIONS TO THE BOARD OF DIRECTORS TO FILL OPEN POSITIONS ARE MADE BY COMMITTEE AND APPROVED BY THE BOARD. THE SLATE OF NOMINEES IS PRESENTED TO THE MEMBERSHIP AT THE ANNUAL MEETING. OPEN POSITIONS ON THE BOARD ARE FILLED BY THOSE NOMINEES RECEIVING A MAJORITY OF VOTES. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE ANNUAL BUDGET FOR THE ORGANIZATION IS PREPARED BY THE GOVERNING BODY AND PRESENTED TO THE MEMBERSHIP FOR APPROVAL BY MAJORITY VOTE AT THE ANNUAL MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE RETURN PREPARER PROVIDES AN INITIAL DRAFT OF THE COMPLETED FORM 990 TO MANAGEMENT FOR REVIEW AND EDITING. UPON COMPLETION OF MANAGEMENT'S REVIEW, A FINAL DRAFT OF FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD. UPON RESOLUTION OF COMMENTS BY THE EXECUTIVE COMMITTEE, IF ANY, THE FINAL FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD FOR APPROVAL AND THEN FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL AFFECTED INDIVIDUALS MUST REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY FOR THE ORGANIZATION. THE AFFECTED INDIVIDUALS MUST UPDATE AND RESUBMIT A POLICY ACKNOWLEDGEMENT ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PROCESS FOR SETTING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR INCLUDES FORMAL REVIEW AND APPROVAL BY THE OFFICERS, USE OF COMPARABLE COMPENSATION DATA FROM SURVEYS OF SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS, AND CONTEMPORANEOUS DOCUMENTATION OF DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. ALL OTHER OFFICERS OF THE ORGANIZATION SERVE IN A VOLUNTEER CAPACITY WITHOUT COMPENSATION. THE ORGANIZATION HAS NO KEY EMPLOYEES AS DEFINED BY THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. SUCH DOCUMENTS ARE, HOWEVER, MADE AVAILABLE FOR REVIEW AT THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION TO MEMBERS IN GOOD STANDING WHO SO REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. |
| FORM 990, PART XII | LINE 1, ACCOUNTING METHOD: THE ORGANIZATION USES THE CASH METHOD OF ACCOUNTING, EXCEPT THAT IT IS MODIFIED TO RECOGNIZE DUES REVENUE IN THE YEAR TO WHICH IT RELATES. ACCORDINGLY, A LIABILITY FOR DEFERRED DUES REVENUE IS REPORTED ON THE BALANCE SHEET AT THE END OF EACH FISCAL YEAR. |
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