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 1a | The executive committee of IECA shall have as its primary purpose to provide general direction and policies for IECA. It shall, except as otherwise noted herein, act for and exercise the authority of the board of directors in directing the affairs of IECA between the regular meetings of the board of directors. The executive committee of the board of directors shall consist of the president, vice president of ethics and professional practices, vice president of education and training, vice president of committees, secretary/treasurer and immediate past president. The executive committee shall approve the applications for membership in IECA, approve the appointments of the members to standing committees as consistent with these bylaws, establish special committees and exercise those powers and responsibilities delegated to it by the board of directors and these bylaws. |
| Form 990, Part VI, Section A, line 6 | The organization is an association with individual members. IECA offers three options for membership, based on experienced professional, associate, and student professional. The professional membership category is for independent educational consultants who have demonstrated a professional mastery with years of experience. Professional members have voting rights. Associate membership is for those new to the field of independent educational consulting, who expect to meet membership requirements within two years, or those who are transitioning into the field of independent consulting from a school or institutional position. Associate membership is nonvoting. Student membership is designed for graduate level students studying educational placement counseling or a related field, who are not yet advising students, have not yet established an independent educational consulting practice, and who do not yet qualify for another membership category in the association. Student membership is nonvoting. |
| Form 990, Part VI, Section A, line 7a | The voting members of the association elect the board of directors. |
| Form 990, Part VI, Section A, line 7b | The voting members vote to approve the organization's annual budget and any changes to the bylaws proposed by the board of directors. |
| Form 990, Part VI, Section B, line 11b | The forms 990 and 990-T are reviewed by the CEO and the internal accountant. The board of directors reviews the form 990 prior to filing. |
| Form 990, Part VI, Section B, line 12c | All staff and board members review the conflict of interest policy annually and disclose any conflicts. |
| Form 990, Part VI, Section B, line 15a | The executive committee establishes the CEO's compensation in conjunction with the annual performance review. The executive committee considers the salaries of CEOs at similar organizations as well as comments from the other board members. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents, conflict of interest policy and financial statements are available upon request. |
| Form 990, Line 2c | The audit committee, tasked by the executive committee, selects the independent auditors. |
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