Houston Resource Management Association

“Meetings on pointe, inc., an association management company, performs management responsibilities.”

“Hr houston has approximately 1,800 dues-paying members, the majority of whom are working in the human resource profession.”

“Members elect the board of directors for the association.”

“Members approve changes to the bylaws and approve the financial statement at the annual business meeting.”

“The association does not have any committees with authority to act on behalf of the governing body.”

“The office emails a copy of the prepared documents to the directors review. The board is invited to participate in a meeting by conference call to discuss any items on the form 990. By their attendance at the meeting, board members acknowledge that they have reviewed the document. The office advises the cpa that the document was accepted and transmitted to the irs.”

“At the first meeting of each board year, both new and returning board members sign a copy of hr houston's conflict of interest policy. The signed documents are retained in the office. A conflict of interest is defined in the policy as a transaction or relationship that presents, or may present, a conflict between a board members obligation to the association and the board members professional, personal or other interests. All board members agree to disclose actual and potential conflicts of interest through the annual disclosure form and whenever a conflict of interest arises. The board of directors shall make a determination as to whether a conflict of interest exists and what subsequent action, if any, is appropriate.”

“All required public documents are available upon request.”

“The association's policy is to prepare financial statements on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles; consequently, certain revenues and the related assets are recognized when received rather than when earned and certain expenses and purchases are recognized when cash is disbursed rather than when the obligation is incurred. If in line with the board approved annual budget the accounts payable are recorded and if not board approval is needed.”