The American Coaster Enthusiasts Inc

“The executive committee (whose officers are voted on by the organization's members) makes decisions that are carried out by the management company. The organization has used a management firm to provide services to members since 1998. The organization has delegated the work responsibilty to provide some services to the management company, but ultimate control and direction still resides with the organization's executive committee. The management company is a contractor to the organization.”

“The organization has members who must pay dues to become and remain a member, unless the member is an honorary member, which does not pay dues.”

“The organization's officers are elected by the members via an election every two years. Four of the five officers are directly elected, while the fifth officer is the immediate past president who was previously elected by the membership. Officers are elected by a majority vote of the voting membership.”

“Other than the election of the officers previously described, changes to the constitution or bylaws require approval of the members.”

“With the approval of the organization's treasurer, the organization's management company provides the initial financial information to an independent accountant to prepare form 990. Both the treasurer and the management company provide additional information and feedback to the accountant during the form preparation, as needed. Once completed, form 990 is reviewed by the management company and the treasurer for signing the return prior to submission.”

“All officers and directors on the oranization's executive committee are required to review and sign a conflict of interest form annually, disclosing any conflicts or potential conflicts of interest. Any executive committee member having a duality of interest or possible conflict of interest on a matter should recuse him or herself from a vote and not use his/her personal influence on the matter. Meeting minutes would reflect when disclosures are made and there are abstentions from voting. The secretary of the organization has new conflict of interest forms signed each year at the fall executive committee meeting, and reports any conflicts to the treasurer for tax reporting. Additionally there is a conflict of interest and disclosure requirements included in the organization's contract with the management company.”

“The organization's governing documents, its constitution and bylaws are available on the organization's website to both members and the public. The organization's member code of conduct is also available on the website. Other documents, policies, financial information, and meeting minutes are available to members online, and are available to others upon request.”

“The organization's board of directors is responsible for the annual accounting review and the selection of an independent accountant. This process has not changed during the reporting period.”