Arizona Parks and Recreation Association

“The organization has two types of membership - individual and bundle. The bundle membership is for agencies, industry partners, military groups, and non-profits and consist of a bundle of individual memberships for their employees that can be purchased under one group price there are eight levels of bundles with the number of individuals per bundle as follows - 1 1-5 employees, 2 6-10 employees, 3 11-15 employees, 4 16-20 employees, 5 21-35 employees, 6 36-50 employees, 7 51-100 employees, and 8 unlimited number of employees.”

“Members vote during board elections and to approve bylaw changes. Each individual member is entitled to one vote whether they are under an individual membership or included in a bundled membership. The members vote for the president elect and the regional reps on the governing body, and then these elected individuals appoint directors for the remaining board positions. The president elect is two steps removed from the president position on the board they move from president elect to vice president, and then to president over a three year period.”

“The treasurer of the organization distributes a pdf copy of the 990 to all board members for review 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 commitee reviews the compensation for all officers and key employees by comparing their 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. At this time, the organization does not have any key employees per the irs definition.”

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

“Other professional fees include education, coaching, and payroll processing fee.”

“Converted to modified cash with an adjustment for prior year prepaid expenses.”