Owner-Operator Independent Drivers Association Inc

“James Johnston and J. Todd Spencer own a business together.”

“Professional truckers who are current in paying their membership dues.”

“The form 990 was prepared by an outside cpa firm. The organization's accounting manager reviewed the 990 before giving it to the signing officer.”

“Every director is given the document "Code of Conduct and Ethics for the Board of Directors." A judiciary committee investigates potential violations and makes recommendations to the full board regarding such violations. Directors are regularly reminded of their reporting responsibilities.”

“Governing documents are made available to the public by being posted to the organization's website. Certain financial statements are made avaiable to the public upon request at the headquarters of the organization. The conflict of interest policy is not made available to the public.”

“An established grievance policy for Association employees is contained in the Employee Handbook.”

“OOIDA relies on a related organization to determine compensation of the officers, and includes approval by a compensation committee. Compensation of key employees is set by management.”

“The medical service providers listed on form 990, part vii, section b, line 1 are paid out of a self-funded health care plan that the organization administers for its employees. The following contractors provided services directly to the organization:mcallister & quinn llc, 1368 n washington ave, scranton, pa 18509type of service: political consulting services; total amount: $120,842morgan, lewis & bockius llp, 1701 market street, philadelphia, pa 19103type of service: political consulting services; total amount: $101,062.71landline magazine, inc., 1 nw ooida drive, grain valley, mo 64029type of service: advertising; total amount: $179,329”

“Client Note 1 - Form 990-T, Schedule F. All rent received from Owner Operator Services, Inc. meets the definition of a "qualified specified payment," and thus is not taxable as rent from a controlled organization. A portion of the rent is taxed as unrelated debt-financed income, which is shown on Form 990-T, Schedule E.”