| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CIVIC COUNCIL IS A MEMBERSHIP ORGANIZATION WHICH RELIES UPON ELIGIBILITY CRITERIA LISTED IN THE ORGANIZATIONAL BY-LAWS FOR MEMBERSHIP CONSIDERATION. ELIGIBLE MEMBERS ARE CONSIDERED BY THE MEMBERSHIP COMMITTEE, WHICH SUBMITS RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR A VOTE OF APPROVAL. THE ORGANIZATION DOES NOT HAVE ANY STOCKHOLDERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | AT THE BOARD OF DIRECTORS MEETING PRIOR TO THE ANNUAL MEETING OF THE MEMBERS, THE NOMINATING COMMITTEE REPORTS ITS NOMINATIONS FOR OFFICERS AND DIRECTORS OF THE CIVIC COUNCIL. THE NOMINATING COMMITTEE REPORT, AS ADOPTED BY THE BOARD OF DIRECTORS, IS PRESENTED AND ELECTED BY A MAJORITY OF THE MEMBERS PRESENT AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS ANNUALLY SUBMITS A PROGRAM BUDGET TO THE MEMBERSHIP FOR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 11B | IT IS STANDARD PRACTICE FOR THE BOARD OF DIRECTORS TO RECEIVE A COPY OF FORM 990 PRIOR TO FILING. THE FORM IS VOTED ON AND APPROVED AT THE MONTHLY MEETING PRECEDING THE FILING DEADLINE. |
| FORM 990, PART VI, SECTION B, LINE 12C | TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, MEMBERS OF THE BOARD OF DIRECTORS ARE ASKED TO COMPLETE AN ANNUAL SURVEY TO DISCLOSE ANY AND ALL CONFLICTS OF INTERESTS. BOARD MEMBERS ARE ALSO ASKED TO INFORM THE ORGANIZATION IF ANY CONFLICTS OF INTEREST ARISE DURING THE YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION USES A COMPENSATION COMMITTEE AND INDEPENDENT COMPENSATION CONSULTANT TO DETERMINE THE COMPENSATION OF THE PRESIDENT AND OTHER KEY EMPLOYEES, INCLUDING ASSOCIATES. A WRITTEN EMPLOYMENT CONTRACT IS ALSO USED TO DETERMINE THE COMPENSATION OF THE PRESIDENT. COMPENSATION IS APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | TRANSFER TO CIVIC COUNCIL FOUNDATION FOR REIMBURSEMENT -30,375. |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION'S POLICY IS TO PREPARE ITS CONSOLIDATED FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THIS MODIFIED CASH BASIS OF ACCOUNTING, MEMBERSHIP DUES ARE RECOGNIZED AS REVENUE WHEN RECEIVED AND EARNED, BASED SOLELY ON THE MEMBERSHIP PERIOD. MEMBERSHIP DUES RECEIVED AS OF DECEMBER 31 FOR THE FOLLOWING CALENDAR YEAR ARE RECORDED AS DEFERRED REVENUE ON THE CONSOLIDATED BALANCE SHEETS - MODIFIED CASH BASIS. ADDITIONALLY, A LIABILITY IS RECORDED FOR CERTAIN INVESTMENT ACCOUNTS RELATED TO DEFERRED COMPENSATION PLANS. ALL OTHER ELEMENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS ARE MAINTAINED ON THE CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | THE EXECUTIVE COMMITTEE OVERSEES THE FINANCIAL COMPLIANCE OF THE ORGANIZATION. THE COMMITTEE REVIEWS THE MONTHLY FINANCIAL STATEMENTS AND SELECTS AND APPROVES THE INDEPENDENT ACCOUNTING FIRM TO CONDUCT FINANCIAL OVERSIGHT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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