| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The Form 990 is prepared by the outside accountant and reviewed with the assistance of legal counsel. A final copy of the return was provided to the Board of Directors before submission to the IRS. |
| Form 990, Part VI, Section B, Line 12c | AVIA requires directors, officers, committee members, and employees ("Covered Officials") to annually complete a conflict of interest disclosure form listing all actual and potential conflicts. All disclosure forms are reviewed by the Board of Directors, which decides whether a conflict is present and how such conflict is to be managed. If a Covered Official is found to have a conflict of interest, he or she must recuse himself or herself from any meetings of the Board during which the subject which presented a conflict is discussed and no conflicted Covered Official may vote or influence the vote of the Board or Board committee on any matter giving rise to the conflict. Persons who know of any unreported conflict of interest are encouraged to draw such conflict to the Board or committees attention. AVIA also requires Covered Officials to disclose any actual or potential conflicts should such conflicts arise during the year. |
| Form 990, Part VI, Section B, Line 15a | The Board of Directors determined the compensation of the Chief Executive Officer using publicly available comparability data. |
| Form 990, Part VI, Section C, Line 19 | No documents available to the public. |
| Form 990, Part I, Ln 19 - Net Loss | AVIA received certain member dues for calendar year 2023 during 2024. As AVIA follows accrual accounting, these dues are recognized as 2023 revenue despite having been received in 2024. |
| Software ID: | 24020486 |
| Software Version: | 2024v5.2 |