| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | NOA OUTSOURCES MANAGEMENT AND OPERATIONS FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE. |
| FORM 990, PART VI, SECTION A, LINE 6 | NOA IS A NON-STOCK, NONPROFIT ORGANIZATION WITH DUES PAYING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | NOA HAS AN ANNUAL ELECTION PROCESS WHEREBY INDIVIDUALS ARE NOMINATED BY MEMBER ORGANIZATIONS TO SERVE ON THE GOVERNING BODY BOARD OF DIRECTORS. MEMBERS SUBMIT THEIR VOTES DURING THE ANNUAL BUSINESS MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS REQUIRING APPROVAL BY MEMBERS ARE PRESENTED AT THE ANNUAL BUSINESS MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST TWO WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARER'S COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES WILL FIRST BE REVIEWED BY KEY MEMBERS OF THE ASSOCIATION MANAGEMENT COMPANY'S CLIENT TEAM. THEREAFTER AN ELECTRONIC COPY OF THE FORM 990 AND ACCOMPANYING SCHEDULES WILL BE MADE AVAILABLE BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY VIA A SECURE AREA ON NOA'S WEBSITE, WITH ELECTRONIC E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS. A 2-WEEK TIMEFRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIMEFRAME FOR GOVERNING BODY COMMENTS OR QUESTIONS, AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE E-FILE AUTHORIZATION FORM IS SIGNED BY THE PRESIDENT OR TREASURER AND THE FORM 990 IS ELECTRONICALLY FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT AND DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. ALL COMPLETED FORMS ARE REVIEWED BY NOA PRESIDENT. AS DEFINED IN THE POLICY, A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN AN INTERESTED PERSON'S OBLIGATIONS TO NOA AND THE PERSON'S PERSONAL, BUSINESS, OR OTHER INTERESTS. THE BOARD OF DIRECTORS SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS REQUIRING PUBLIC DISCLOSURE BY THE INTERNAL REVENUE SERVICE ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE SET FORTH IN SECTION 6104(D). |
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