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 ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL REGULAR MEMBERS ARE ELIGIBLE TO VOTE, MEMBERSHIP VOTES IN MEMBERS OF BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL REGULAR MEMBERS ARE ELIGIBLE TO VOTE AND MEMBERSHIP VOTES ON MAJOR CHANGES TO ORGANIZATIONAL DOCUMENTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER AND IT IS PRESENTED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY BOARD MEMBERS RECEIVE AND SIGN THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | ITEMS ARE AVAILABLE IN THE ORGANIZATION'S OFFICE FOR REVIEW UPON REQUEST. |
| FORM 990, PART X, LINE 15B | IN FEBRUARY 2016, THE FASB ISSUED ACCOUNTING STANDARDS UPDATE 2016-02 LEASES (TOPIC 842) TO INCREASE TRANSPARENCY AND COMPARABILITY AMONG ORGANIZATIONS BY RECOGNIZING LEASE ASSETS AND THE CORRESPONDING LEASE LIABILITIES AND DISCLOSING KEY INFORMATION ABOUT LEASING ARRANGEMENTS FOR LESSEES AND LESSORS. THE NEW STANDARD APPLIES A RIGHT-OF-USE MODEL THAT REQUIRES, FOR ALL LEASES WITH A LEASE TERM OF MORE THAN 12 MONTHS, AN ASSET REPRESENTING ITS RIGHT TO USE THE UNDERLYING ASSET FOR THE LEASE TERM AND A LIABILITY TO MAKE LEASE PAYMENTS TO BE RECORDED. THE ORGANIZATION ADOPTED THE STANDARD EFFECTIVE JULY 1, 2022 AND RECOGNIZED AND MEASURED LEASES EXISTING AT, OR ENTERED INTO AFTER, JULY 1, 2022 THROUGH A CUMULATIVE EFFECT ADJUSTMENT. THE STANDARD HAD A MATERIAL IMPACT ON THE STATEMENT OF FINANCIAL POSITION BUT DID NOT HAVE A MATERIAL IMPACT ON THE STATEMENT OF ACTIVITIES NOR THE STATEMENT OF CASH FLOWS. THE MOST SIGNIFICANT IMPACT WAS THE RECOGNITION OF RIGHT-OF-USE ASSETS AND LEASE LIABILITIES FOR OPERATING LEASES. TO CONFORM WITH FASB AND TO AGREE WITH THE FINANCIAL STATEMENT, THE RIGHT OF USE ASSET HAS BEEN SEPERATELY STATED AS AN OTHER ASSET ON THIS 990. |
| FORM 990, PART XII, LINE 2C | THE EXECUTIVE COMMITTEE OF MARYLAND ASSOCIATION FOR JUSTICE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE ANNUAL AUDIT OF FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF INDEPENDENT ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
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