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 ASSOCIATION HAS MEMBERS. CLASSES OF GBA MEMBERSHIP SHALL BE MEMBER FIRM, INDIVIDUAL LIFE MEMBER, AND ASSOCIATE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE VOTING MEMBERSHIP OF THE ASSOCIATION VOTE ON THE SLATE OF BOARD OF DIRECTORS EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE VOTING MEMBERSHIP OF THE ASSOCIATION VOTE ON ANY MAJOR CHANGES IN STRUCTURE, POLICY, ORGANIZATION NAME CHANGE, ETC. INCLUDING BYLAWS CHANGES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE DIRECTOR AND CONTROLLER REVIEW A DRAFT OF THE FORM 990 BEFORE FILING THE FINAL COPY WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | GBA REQUIRES ALL BOARD MEMBERS TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. IN THE EVENT OF A POTENTIAL CONFLICT, A BOARD MEMBER WILL EXCUSE HIMSELF/HERSELF FROM THE MEETING AND ABSTAIN FROM THE VOTE. THE PROGRAM MANAGER MONITORS AND ENFORCES COMPLIANCE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AMD FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION OF AN INDEPENDENT AUDITOR PROCESS DURING THE YEAR. |
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