| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO THE EMPLOYEES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS STOCKHOLDERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COMPLETED FORM 990 WAS GIVEN TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING FOR THEIR DISCUSSION AND REVIEW. QUESTIONS FROM THE BOARD ARE PRESENTED TO THE MANAGEMENT TEAM AND CERTIFIED PUBLIC ACCOUNTANT TAX PREPARERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS REGULARLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS ARE INFORMED OF THE CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD. EACH INDIVIDUAL COVERED BY THE CONFLICT OF INTEREST POLICY IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS INCLUDES ALL OF THE FOLLOWING ELEMENTS: 1. REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE ORGANIZATION 2. USE OF DATA AS TO COMPARABLE COMPENSATION 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| CHANGE OF ACCOUNTING PERIOD | PURSUANT TO THE APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE AND TREASURY REGULATIONS, THIS ORGANIZATION HEREBY ADOPTS A CHANGE IN ITS ANNUAL ACCOUNTING PERIOD. THE ORGANIZATION PREVIOUSLY OPERATED ON A FISCAL YEAR ENDING ON OCTOBER 31,2024. EFFECTIVE ON NOVEMBER 1, 2025 END ON DECEMBER 31, THE ORGANIZATION HAS CHANGED ITS FISCAL YEAR TO END ON DECEMBER 31, 2025. THIS CHANGE RESULTS IN A SHORT TAXABLE PERIOD BEGINNING NOVEMBER 1, 2025 AND ENDING DECEMBER 31, 2025, FOR WHICH THIS RETURN IS BEING FILED. THE ORGANIZATION QUALIFIES FOR AUTOMATIC APPROVAL OF THIS ACCOUNTING PERIOD CHANGE AND HAS NOT CHANGED ITS ANNUAL ACCOUNTING PERIOD WITHIN THE PAST TEN (10) YEARS, NOR IS IT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE. BUSINESS PURPOSE FOR CHANGE: THE CHANGE IN ACCOUNTING PERIOD WAS MADE UNDER REVENUE PROCEDURE 85-58: " ALIGN THE ORGANIZATION'S FISCAL YEAR WITH ITS PRIMARY FUNDING AND GRANT REPORTING CYCLES. " CONFORM TO THE FISCAL YEAR OF AFFILIATED OR RELATED ORGANIZATIONS. " IMPROVE FINANCIAL REPORTING, BUDGETING, AND AUDIT EFFICIENCY; OR " THE NATIONAL BUILDING ASSOCIATION IS REQUIRING MEMBERS TO ADOPT A DECEMBER 31 YEAR END. THE ORGANIZATION WILL MAINTAIN ITS BOOKS AND RECORDS AND FILE FUTURE ANNUAL INFORMATION RETURNS BASED ON THE NEW FISCAL YEAR ENDING DECEMBER 31. |
| Software ID: | |
| Software Version: |