| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BOARD ADOPTED THE CORPORATION'S SECOND AMENDED AND RESTATED BYLAWS, AS OF JULY 18, 2024 |
| FORM 990, PART VI, SECTION A, LINE 6 | PDA HAS "MEMBERS" WHO ARE EXPECTED TO PAY AN ANNUAL DUES AMOUNT AND HAVE A RIGHT TO ELECT THE BOARD OF DIRECTORS OF PDA. PDA DOES NOT HAVE "STOCKHOLDERS" AS THERE IS NO EQUITY PER SE AND THE "NET ASSETS OR "FUND BALANCES" OF PDA ARE NOT OWNED BY ANY ENTITY OR INDIVIDUAL. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE "MEMBERS"(AS DEFINED IN LINE 6) HAVE THE RIGHT TO ELECT ALL OF THE MEMBERS OF THE "GOVERNING BODY' OF PDA, WHERE THE "GOVERNING BODY" OF PDA IS DEFINED AS ITS BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS GIVEN TO DIRECTORS FOR THEIR REVIEW BEFORE SIGNATURE AND FILINGS |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY CONFLICTS OF INTEREST BROUGHT TO ATTENTION IS REVIEWED ON A CASE BY CASE BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PDA COMPENSATION COMMITTEE, A STANDING COMMITTEE OF THE BOARD, UTILIZES DATA FROM 990S FROM OTHER COMPARABLE ASSOCIATIONS TO CAPTURE COMPENSATION BENCHMARK DATA FOR CEO AND ANY KEY POSITIONS IN THE ASSOCIATION. DECISIONS AND ACTIONS ARE DOCUMENTED VIA EMAIL WITH THE PDA COMPENSATION COMMITTEE MEMBERS AND PDA HEADQUARTERS. |
| FORM 990, PART VI, SECTION C, LINE 18 | AVAILABLE UPON REQUEST OR AS PUBLICLY AVAILABLE ON VARIOUS WEBSITES |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION HAS CHANGED FROM A CASH BASIS OF ACCOUNTING TO A MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | NO CHANGES FROM THE PRIOR YEAR. |
| PART VI LINE 4 | THE BOARD ADOPTED THE CORPORATION'S SECOND AMENDED AND RESTATED BYLAWS, AS OF JULY 18, 2024 |
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