Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 1, PART I, LINE 6 | THE ORGANIZATION RELIES TO A SIGNIFICANT EXTENT UPON THE DONATED SERVICES OF ITS MEMBERSHIP THROUGHOUT THE YEAR. IN ADDITION TO ITS MEMBERS OF THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS, ANOTHER 100 PERSONS LOCATED THROUGHOUT THE UNITED STATES AND ITS TERRITORIES INDIVIDUALLY VOLUNTEER AN AVERAGE OF 20 HOURS A YEAR. THESE VOLUNTEERS SUPPORT THE ORGANIZATION IN ITS MULTIPLE SERVICE AREAS, SUCH AS PROFESSIONAL EDUCATION, MARKETING, ADVERTISING, MEMBERSHIP ACQUISITION AND RETENTION, TAXATION, ACCOUNTING, AND GENERAL GOVERNANCE. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERSHIP IN THE NATIONAL SOCIETY OF PUBLIC ACCOUNTANTS SHALL CONSIST OF NINE CLASSES: ACTIVE MEMBERS, ASSOCIATE MEMBERS, INTERNATIONAL ASSOCIATE MEMBERS, STUDENT ASSOCIATE MEMBERS, EDUCATOR ASSOCIATE MEMBERS, FIRM ASSOCIATE MEMBERS, COMMERCIAL ASSOCIATE MEMBERS, LIFE MEMBERS, AND RETIRED MEMBERS. ONLY ACTIVE MEMBERS AND LIFE MEMBERS SHALL BE ELIGIBLE TO VOTE OR HOLD OFFICE. |
| FORM 990, PAGE 6, PART VI, LINE 7A | ALL MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE SOCIETY MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE BOARD OF DIRECTORS MAY RECOMMEND CHANGES TO THESE BYLAWS. THESE BYLAWS SHALL BE AMENDED OR REPEALED BY THE ACTIVE MMEBERS BY ELECTRONIC WRITTEN BALLOT. THE BYLAW AMENDMENTS THUS PRESENTED SHALL BE DETERMINED ACCORDING TO A MAJORITY OF THE VOTES RECEIVED, WITHIN THIRTY DAYS AFTER SUBMISSION TO THE ACTIVE MEMBERS, PROVIDED THAT VOTES OF AT LEAST TWO PERCENT (2%) OF THE ACTIVE MEMBERS SHALL BE RECEIVED. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PREPARED BY INDEPENDENT AUDITORS AND REVIEWED BY THE SOCIETY'S DIRECTOR OF FINANCE, CHIEF EXECUTIVE OFFICER, SECRETARY TREASURER AND THE BOARD AUDIT COMMITTEE. A COPY IS THEN DISSEMINATED TO THE ENTIRE BOARD PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THERE ARE PROVISIONS FOR COMPLIANCE IN THE BYLAWS. ANY DEVIATIONS FROM THE POLICY MUST BE APPROVED BY A 2/3 VOTE OF THE BOARD. ALSO, THE SOCIETY'S CHIEF EXECUTIVE OFFICER SIGNS ALL CONTRACTS AND ENSURES THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE CEO'S SALARY IS DETERMINED BY THE BOARD. THEY CONSULT REASONABLE SALARIES AMONG SIMILAR NONPROFITS TO ENSURE THE COMPENSATION IS FAIR AND JUST. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION IS DETERMINED BY THE BOARD. THEY CONSULT REASONABLE SALARIES AMONG SIMILAR NONPROFITS TO ENSURE THE COMPENSATION IS FAIR AND JUST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING 194,576 0 0 EVENT PLANNER 27,628 0 0 TOTAL 222,204 0 0 |
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