Nevada Association of Land Surveyors

“The treasurer delegates the bookkeeping and the secretary delegates recording of the minutes to the Executive Director who is employed by the management company.”

“The association has the following classes of membership: Regular Associate Non-Resident LSI Student and Sustaining. Only Regular members have the right to vote.”

“The Regular members elect the Officers. Each subordinate chapter holds elections each year and elect the Directors that serve on the Board of Directors.”

“Any changes to the bylaws must be voted on by the voting membership.”

“The organization confirms that no review was performed and there are no plans for future reviews. 990 is made available upon request”

“Conflict of interest policy is provided to each Board member at the beginning of the year. Executive Director provides examples of what could constitute a conflict of interest.”

“The bylaws are available on the associations website. All other documents are available upon request.”

“Membership dues and conference income are accrued in the year they are earned to properly match revenue with the applicable membership or event period. All other revenue and expenses are recorded on a cash basis when received or paid. This hybrid method is consistently applied each year and is used to provide a reasonable matching of revenue and expenses while maintaining simplified cash reporting for general operations.”

“| Description:, Explanation:, Amount:| Recorded an adjustment of $1,935 related to a prior year expense. The amount had originally been recorded as a receivable pending an expected refund. It was later determined that the refund would not be received and the amount was therefore expensed in the current year to properly reflect the liability. The prior year tax return had already been filed when this determination was made so the adjustment was recorded in the current period. This adjustment does not reflect a change in accounting method but rather the correction of an estimate based on final information received., Adjustment of a refund pending amount, $-1936|”

“| Explanation:| Other Expenses: Awards $547 50th Anniversary Celebration $1011 Publication Printing $647 Misc. Expense $250 Filing taxes $481”