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 MEMBERS OF PGCEA ARE TEACHERS IN PRINCE GEORGE'S COUNTY WHO PAY FULL DUES (NOT REPRESENTATION FEES) TO THE ASSOCIATION. THE MEMBERS VOTE TO ELECT MEMBERS OF THE PGCEA BOARD OF DIRECTORS, AS WELL AS TO ELECT DELEGATES TO THE STATE AND NATIONAL CONVENTIONS EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF PGCEA ARE TEACHERS IN PRINCE GEORGE'S COUNTY WHO PAY FULL DUES (NOT REPRESENTATION FEES) TO THE ASSOCIATION. THE MEMBERS VOTE TO ELECT MEMBERS OF THE PGCEA BOARD OF DIRECTORS, AS WELL AS TO ELECT DELEGATES TO THE STATE AND NATIONAL CONVENTIONS EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | THERE ARE DECISIONS OF THE GOVERNING BODY THAT MUST BE APPROVED BY MEMBERS OF THE ASSOCIATION. FOR EXAMPLE, THE BOARD OF DIRECTORS RECOMMENDS AN ANNUAL BUDGET, AND IT MUST BE APPROVED BY MEMBERS OF THE ASSOCIATION. OTHER DECISIONS REQUIRE APPROVAL SUCH AS RATIFICATION OF THE NEGOTIATED CONTRACT WITH THE BOARD OF EDUCATION, CHANGES IN BYLAWS, ETC. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ASSOCIATION'S ACCOUNTANT REVIEWS THE 990 FORM AS PREPARED BY THE ASSOCIATION'S INDEPENDENT AUDITING FIRM. EXECUTIVE DIRECTOR AND PRESIDENT ALSO REVIEW THE 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY AND SUBMIT THE FORM TO THE BOARD PRESIDENT AND THE ORGANIZATION'S MANAGEMENT FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION/FRINGE BENEFIT PACKAGE IS NEGOTIATED BETWEEN HER AND THE PGCEA BOARD OF DIRECTORS, WITH THE FINAL DECISION AND APPROVAL OF COMPENSATION OCCURRING THROUGH A DISCUSSION/VOTE OF THE BOARD OF DIRECTORS. WHEN CONSIDERING COMPENSATION, THE BOARD REVIEWS SALARIES/BENEFIT PACKAGES OF EXECUTIVE DIRECTORS FROM OTHER LOCAL ASSOCIATIONS AS A COMPARISON. NO OTHER SALARY STUDIES OR SURVEYS ARE COMPLETED DURING THE NEGOTIATION PROCESS. DECISIONS MADE ABOUT SALARY INCREASES OR CHANGES TO THE BENEFIT PACKAGE ARE DISCUSSED AND VOTED ON DURING EXECUTIVE SESSION OF BOARD OF DIRECTORS' MEETINGS, AND NOTES ARE TAKEN DURING THIS DISCUSSION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION'S FINANCIAL STATEMENTS ARE POSTED ON THE ASSOCIATION WEBSITE AS THEY ARE COMPLETED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
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