TIN:
SCHEDULE O
(Form 990)
Department of the Treasury
Internal Revenue Service
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
Open to Public
Inspection
Inspection
Name of the organization
COUNCIL OF LANDSCAPE ARCHITECTURAL
REGISTRATION BOARDS INC
REGISTRATION BOARDS INC
Employer identification number
23-7171439
23-7171439
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COUNCIL HAS MEMBER BOARDS WHICH CONSIST OF LOCAL (STATE/PROVINCIAL) GOVERNMENT AGENCIES THAT REGULATE THE LANDSCAPE ARCHITECTURAL PROFESSION THROUGH THE ENFORCEMENT OF LICENSURE LAWS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL ELECTIONS OF OFFICERS ARE BY WRITTEN BALLOT AT THE ANNUAL MEETING UNLESS, BY A MAJORITY VOTE, THE COUNCIL AGREES TO WAIVE THE PROVISION. A MAJORITY VOTE OF THE MEMBER BOARDS REPRESENTED AND VOTING ELECTS AN OFFICER. WHERE A MAJORITY VOTE HAS NOT BEEN OBTAINED ON A BALLOT, THE CANDIDATE RECEIVING THE LEAST NUMBER OF VOTES IS ELIMINATED PRIOR TO THE NEXT BALLOT. IF THERE IS A SINGLE NOMINEE FOR EACH OPEN OFFICE, THE SLATE OF NOMINEES MAY BE AFFECTED BY ACCLAMATION OF THE MEMBERSHIP WITHOUT A FORMAL VOTE. MEMBER BOARDS THAT ARE NOT REPRESENTED AT THE ANNUAL MEETING BY A DELEGATE SUBMIT THEIR VOTES FOR OFFICERS BY LETTER BALLOT. ALL LETTER BALLOTS MUST BE SENT IN A SEALED ENVELOPE SIGNED BY AN OFFICER OF THE BOARD AND RECEIVED AT THE CLARB OFFICE AT LEAST FIVE DAYS BEFORE THE START OF THE ANNUAL MEETING. LETTER BALLOTS ARE COUNTED ON THE FIRST BALLOT ONLY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE AFFIRMATIVE VOTE OF THE MAJORITY OF THE MEMBER BOARDS REFRESENTED AT ANY MEETING OF THE COUNCIL IS REQUIRED TO PASS ANY RESOLUTION, EXCEPT TO AMEND THE BYLAWS. THE BYLAWS ARE AMENDED BY AN AFFIRMATIVE VOTE OF THREE-FOURTHS OF MEMBER BOARDS VOTING AT AN ANNUAL MEETING WHERE A QUORUM IS PRESENT. ALL AMENDMENTS ADOPTED ARE EFFECTIVE IMMEDIATELY. THERE IS NO VOTING BY PROXY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE RETURN WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE COMMITEE ON AUDIT AND FINANCE. THE BOARD OF DIRECTORS RECEIVED A FINAL COPY OF THE RETURN BEFORE IT WAS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | CLARB REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF THE FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO MEMBERS OF THE CLARB BOARD OF DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE CONFLICT OF INTEREST POLICY APPLIES TO STAFF AND BOARD MEMBERS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAKES A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE BOARD OR COMMITTEE, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE DETERMINES WHETHER CLARB CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN CLARB'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE FINDS THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE BOARD TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | TO ENSURE CLARB OPERATES IN A MANNER CONSISTENT WITH ITS EXEMPT PURPOSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS, AT A MINIMUM, INCLUDE THE REVIEW OF WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARMS-LENGTH BARGAINING. THE LAST COMPENSATION REVIEW TOOK PLACE DURING JUNE 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS 111,298. CONTRACTED LABOR 58,296. PROFESSIONAL DEVELOPMENT 43,086. EXAMINATION SERVICES 552,127. REFRAMING PROFESSIONAL 21,817. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021
Additional Data
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