Arizona Trail Association

“Membership any individual or organization supporting the specific purposes of the organization may become a member of the organization.”

“Each member in good standing is eligible to vote on the organizations officers at the annual meeting. Elections are done on a one member one vote basis.”

“The treasurer of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.”

“At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.”

“The executive committee reviews the compensation for the executive director by comparing his compensation to the compensation of individuals in like positions in comparable organizations using forms 990, compensation studies, and other available data. The committee then approves any changes in compensation based on this information. The organization has no other paid officers or employees meeting the irs definition of a key employee.”

“The organization will provide in a timely manner, copies of all governing documents including its conflict of interest policies and financial statements when requested in writing or in person.”

“The organization will be filing the form 1098-c for the receipt of a vehicle during the calendar year once the donors ein is received.”

“The organization hires assistants for program events, map assistants, it consultants, and other trail consultants.”

“FORM 3115 CHANGING ACCOUNTING METHOD FROM HYBRID TO ACCRUAL THE AMOUNT IS THE SEC. 481a ADJUSTMENT.”

“The organization has an audit committee tasked with overseeing the selection of an independent accountant to prepare financial statements for the organization.”