Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 3 | SIGNIFICANT CHANGES WERE MADE TO OUR TRADITIONAL TRAINING PROGRAMS. DUE TO IMPACTS OF THE PANDEMIC AND THE LOCKDOWN IN 2020, OUR ORGANIZATION FELT THE EFFECTS OF THAT THROUGHOUT THE REMAINDER OF 21-22, SEVERAL PROFESSIONAL DEVELOPMENT PROGRAMS INCLUDING ALL 001 PRESENTATIONS AND THE BUDGET WORKSHOP CONTINUED TO BE DELIVERED IN A VIRTUAL PRESENTATIONS AS OPPOSED TO IN PERSON OR ONSITE PROGRAMS AND CLASS SIZES CONTINUED TO BE LOWER THAT THE HISTORICAL AVERAGES. HOWEVER, INITIATING NEW CONTENT IN 2022 HELPED US REALIZE AN INCREASE IN THE NUMBER OF MEMBERS SERVED. |
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE IS COMPRISED OF THE OFFICERS OF THE BOARD AND ALL ARE MEMBERS OF THE CURRENT YEAR BOARD. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS REGULAR MEMBERSHIP, ASSOCIATE MEMBERSHIP, RETIRED MEMBERSHIP AND BUSINESS MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS MUST APPROVE ANY CHANGE TO THE CONSTITUTION OF THE ASSOCIATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE DIRECTOR WORKS WITH STAFF AND ACCOUNTANT TO PREPARE THE 990. IT IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING AND A COPY OF THE FILED 990 IS PROVIDED TO THE GOVERNING BOARD FOR THEIR INFORMATION. |
| FORM 990, PART VI, SECTION B, LINE 12C | MEMBERS OF THE GOVERNING BOARD AND KEY STAFF ARE REQUIRED BY POLICY TO REPORT ALL CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR, AND TO THE EXECUTIVE COMMITTEE. A DETERMINATION OF WHICH CIRCUMSTANCES CONSTITUTES A CONFLICT RESIDES WITH THE EXECUTIVE COMMITTEE AND THEY REPORT TO THE FULL BOARD ANY CONFLICTING INTERESTS. CONFLICTS AND POTENTIAL CONFLICTS ARE REVIEWED IN CONJUNCTION WITH THE ANNUAL PLANNING MEETING OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | A MULTI YEAR COMPENSATION PROPOSAL FOR ALL ACCCA STAFF IS PREPARED BY THE FINANCE COMMITTEE IN COLLABORATION WITH THE EXECUTIVE DIRECTOR FOR THE EXECUTIVE COMMITTEE'S REVIEW AT THE ANNUAL PLANNING MEETING IN JUNE OF EACH YEAR. SALARY/BENEFIT PROPOSALS ARE RESEARCHED BASED ON COMPARATIVE SALARY STUDIES IN THE STATE AND REGION, AND NATIONAL PREVAILING WAGES AT THAT TIME. THE EXECUTIVE COMMITTEE ENDORSES OR REVISES THE BUDGET PROPOSAL WHICH MOVES TO THE FULL BOARD FOR REVIEW PRIOR TO THE ANNUAL PLANNING MEETING IN JUNE AND ACTION IS TAKEN AT THAT MEETING TO EITHER APPROVE OR REJECT THAT PROPOSAL AS TENTATIVE. FOLLOWING CLOSE OF BOOKS IN JULY, A FINAL DRAFT IS PREPARED AND SET TO THE BOARD FOR ACTION IN SEPTEMBER OF EACH YEAR. ALL BOARD ACTIONS ARE DOCUMENTED IN THE MINUTES OF THAT MEETING. THE BOARD HAS ULTIMATE APPROVAL OF COMPENSATION AND BENEFITS THROUGH THE BUDGET SETTING PROCESS. WAGES ARE ESTABLISHED IN THE TENTATIVE BUDGET [JUNE]; ANY CONSIDERATION OF REVISIONS TAKES PLACE IN THE BUDGET APPROVAL PROCESS [SEPTEMBER]; MERIT OR OTHER ADJUSTMENTS OCCUR IN THE BUDGET REVISION PROCESS [JANUARY]. THIS PROCESS APPLIES TO ALL POSITIONS INCLUDING EXECUTIVE DIRECTOR; ADMINISTRATIVE MANAGER; MEETING/EVENT MANAGER; ADMINISTRATIVE ASSISTANT AND COMMUNICATIONS TECHNICIAN. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES 92,454. |
| FORM 990, PART XII, LINE 2C | THE PROCESSES FOR OVERSIGHT OF THE COMPILED FINANCIAL STATEMENT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR. |
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