| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE TWO TYPES OF PARTICIPANTS IN THE DAA: (1) ADVERTISING AND MARKETING TRADE ASSOCIATIONS AND (2) OTHER ENTITIES (COMPANIES, ASSOCIATIONS, ETC.) THAT ARE INVOLVED IN OR SUPPORT DIGITAL ADVERTISING. THE FIRST GROUP, THE ASSOCIATIONS, ARE THE MEMBERS OF THE DAA. EACH OF THESE TRADE ASSOCIATIONS ELECTS A BOARD MEMBER AND PROVIDES SERVICES AND SUPPORT TO THE DAA. THE SECOND GROUP, THE OTHER ENTITIES, ARE DIGITAL ADVERTISING COMPANIES THAT SUPPORT THE PROGRAM FINANCIALLY THROUGH PARTICIPATION IN THE DAA CERTIFICATION ACTIVITIES AND THE PAYMENT FOR THE USE OF DAA'S INTELLECTUAL PROPERTY, PARTICIPATION IN DISCUSSIONS REGARDING THE EXPANSION OF THE DAA'S SELF-REGULATORY CERTIFICATION PROGRAM, OR FOR THE ABILITY TO CERTIFY THAT OTHER COMPANIES ARE COMPLYING WITH THE DIGITAL ADVERTISING INDUSTRY'S CODE OF CONDUCT. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ADVERTISING AND MARKETING ASSOCIATIONS THAT ARE MEMBERS OF THE DAA EACH ELECT AN INDIVIDUAL TO THE BOARD OF THE DAA. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ADVERTISING AND MARKETING ASSOCIATIONS THAT ARE MEMBERS HAVE THE RIGHT TO APPROVE AMENDMENTS TO THE ORGANIZATION'S ARTICLES OF INCORPORATION AS WELL AS APPROVE OF ANY DECISIONS TO DISSOLVE, MERGE, OR CONSOLIDATE. |
| FORM 990, PART VI, SECTION A, LINE 8B | IN 2024, DAA DID NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED WITH THE ASSISTANCE OF AN OUTSIDE ACCOUNTING FIRM AND IT IS REVIEWED BY THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER, GENERAL COUNSEL, AND MADE AVAILABLE TO ITS BOARD OF DIRECTORS FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | DAA FOLLOWS UP ON A YEARLY BASIS WITH EACH MEMBER OF THE BOARD AND STAFF TO ENSURE THE ANNUAL DISCLOSURE FORM IS COMPLETED. DAA AND ITS COVERED OFFICIALS MONITOR AND/OR ENFORCE THE POLICY THROUGH DISTRIBUTION OF THE POLICY AND REVIEW OF THE ANNUAL QUESTIONNAIRES, DISCUSSION BY THE BOARD OF ANY POTENTIAL CONFLICTS BEFORE MAKING IMPORTANT BOARD DECISIONS, OR FOLLOWING UP WITH INDIVIDUALS WHO HAVE NOT SUBMITTED THEIR DISCLOSURE FORMS. |
| FORM 990, PART VI, SECTION B, LINE 15A | EVERY YEAR, STAFF EMPLOYMENT CONTRACTS ARE REVIEWED. EVERY THIRD YEAR, THE BOARD REVIEWS THE CHIEF EXECUTIVE OFFICER'S CONTRACT AND THE FORM 990 OF OTHER ORGANIZATIONS TO DETERMINE EMPLOYEE COMPENSATION FOR THE CHIEF EXCUTIVE OFFICER. THE LAST TIME THAT THE CHIEF EXECUTIVE OFFICER'S CONTRACT WAS REVIEWED WAS IN 2022 AND THEN SIGNED IN DECEMBER 2023. ALL BOARD MEMBERS ARE INDEPENDENT. COMPENSATION DECISIONS ARE DOCUMENTED IN CORPORATE RECORDS. DAA WOULD USE A SIMILAR PROCESS FOR OTHER OFFICERS AND KEY EMPLOYEES TO THE EXTENT THEY EXISTED, BUT FOR THE TIME BEING THE ONLY SUCH PERSON IS THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 19 | DAA COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILABLE TO THE PUBLIC UPON REQUEST. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE AN ORGANIZATION EXEMPT UNDER SECTION 501(C)(6) TO DISCLOSE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS, DAA HAS DECIDED NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. |
| FORM 990, PART IX, LINE 11G | ACCOUNTABILITY 659,829. CONSULTANT 23,154. |
| FORM 990, PART XI, LINE 9: | WRITE-OFF OF PRIOR YEAR INVOICES -188,000. |
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