| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 1C: | THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. |
| FORM 990, PART VI, SECTION A, LINE 2 | ROSELINE BOUGHER, IMMEDIATE PAST PRESIDENT, AND MICHAEL BOUGHER, PRESIDENT, HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP OF THE ACEC/PA CONSIST OF MEMBER FIRMS AND AFFILIATE MEMBERS EACH MEETING THE MEMBERSHIP REQUIREMENTS AND SHALL BE REPRESENTED BY RESIDENT PRINCIPALS (PROPRIETORS, PARTNERS, OFFICERS, OR MANAGERS). |
| FORM 990, PART VI, SECTION A, LINE 7A | UPON BOARD ACCEPTANCE, THE SLATE OF OFFICERS AND AT-LARGE DIRECTORS SHALL BE PRESENTED TO THE VOTING MEMBERSHIP FOR ELECTION VIA MAIL OR ELECTRONIC BALLOT. ACCEPTANCE AND RATIFICATION OF ELECTION RESULTS SHALL BE GRANTED WHEN A QUORUM IS OBTAINED. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE AUDITOR SHALL PREPARE THE FORM 990 AND IT SHALL BE REVIEWED BY THE ASSOCIATION'S EXECUTIVE DIRECTOR, THE FINANCE COMMITTEE AND SENT TO THE BOARD FOR COMMENT OPPORTUNITY, ACKNOWLEDGEMENT AND CONCURRENCE BY THE BOARD OF DIRECTORS BEFORE SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | PERIODIC REVIEWS WILL BE CONDUCTED TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE REVIEWS WILL INCLUDE BUT ARE NOT LIMITED TO WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING, WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | AMERICAN COUNCIL OF ENGINEERING COMPANIES OF PENNSYLVANIA HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY OF OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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