Nebraska Softball Association

“As the board of directors only meets on an annual basis, a copy of the form 990 is sent out to each board member for review and comments prior to the filing of the return.”

“The association has adopted a conflict of interest policy states that annually, each board member will be required to disclose any known or potential conflict of interest to the board of directors, which will then be dealt with according to the policy guidelines.”

“The association does not have an executive director, but rather a part-time commissioner who oversees the office staff. Salaries for these positions are approved each year prior to the end of the year, when the budget is submitted to the board of directors for approval for the next year. Typically these positions are given cost of living increases only.”

“The association's governing documents, conflict of interest policy, and financial statements are kept at the association office and are available for inspection upon request.”

“Insurance: program service expenses 0. Management and general expenses 21,918. Fundraising expenses 0. Total expenses 21,918. Office operations: program service expenses 0. Management and general expenses 20,087. Fundraising expenses 0. Total expenses 20,087. Special event expense: program service expenses 11,360. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,360. Recognition & awards: program service expenses 8,099. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,099. Miscellaneous expense: program service expenses 5,578. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,578. Dues & subscriptions: program service expenses 0. Management and general expenses 1,150. Fundraising expenses 0. Total expenses 1,150.”

“The board of directors has chosen to alternate an audit of the financial statements with a review every other year. The board of directors oversees the auditor selection each year and approves the audit/review report at their annual board meeting.”