STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHICAGO ESTATE PLANNING COUNCIL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHICAGO ESTATE PLANNING COUNCIL (EIN 36-6112867)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-03
IRS object ID
202510939349302001
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-03T15:38:57-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362985770PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SELDEN FOX LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PARKVIEW PLAZA SUITE 710AddressLine1Txt
CityOAKBROOK TERRACECityNm
State AbbreviationILStateAbbreviationCd
ZIP60181ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN366112867EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHICAGO ESTATE PLANNING COUNCILBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHICBusinessNameControlTxt
Phone3126446610PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N WABASH AVENUE 2000AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP606114267ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHLEEN CALLAHANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3126446610PhoneNum
Signature2025-03-31SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT G WUJEKPreparerPersonNm
PTINP01367472PTIN
Phone6309541400PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHLEEN CALLAHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N WABASH AVENUE 2000AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP606114267ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$559,952GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.CEPCWEB.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionFOSTER AN UNDERSTANDING AMONG ESTATE PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers40TotalVolunteersCnt
Total Gross UBI$2,250TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$457,537PYProgramServiceRevenueAmt
CY Program Service Revenue$537,005CYProgramServiceRevenueAmt
PY Investment Income$10,045PYInvestmentIncomeAmt
CY Investment Income$20,697CYInvestmentIncomeAmt
PY Other Revenue$2,650PYOtherRevenueAmt
CY Other Revenue$2,250CYOtherRevenueAmt
PY Total Revenue$470,232PYTotalRevenueAmt
CY Total Revenue$559,952CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$422,089PYOtherExpensesAmt
CY Other Expenses$533,080CYOtherExpensesAmt
PY Total Expenses$422,089PYTotalExpensesAmt
CY Total Expenses$533,080CYTotalExpensesAmt
PY Revenues Less Expenses$48,143PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$26,872CYRevenuesLessExpensesAmt
Total Assets BOY$468,265TotalAssetsBOYAmt
Total Assets EOY$505,271TotalAssetsEOYAmt
Total Liabilities BOY$64,859TotalLiabilitiesBOYAmt
Total Liabilities EOY$74,993TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$403,406NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$430,278NetAssetsOrFundBalancesEOYAmt
MissionFOSTER AN UNDERSTANDING AMONG ESTATE PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES THROUGH EDUCATION AND NETWORKING EVENTS AND ENCOURAGING THE HIGHEST STANDARDS OF PROFESSIONAL AND ETHICAL CONDUCT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescHOLD LUNCHEON PROGRAMS, AN ANNUAL OUTING, COURSES, WORKSHOPS, AND WEBINARS TO EDUCATE AND INFORM MEMBERS ABOUT DEVELOPMENTS IN THE ESTATE AND WEALTH PLANNING, WHILE FOSTERING A RELATIONSHIP AMONG ESTATE PLANNING SPECIALISTS FROM DIFFERENT DISCIPLINES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SMITHBUCKLIN CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3126734707PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 NORTH WABASH AVENUE SUITE 2000AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KATHRYN H GARLOW
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
LISA MICKA
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
PAIGE GOEPFERT
TREASURER2.00Yes (X)Yes (X)$0$0$0
REBECCA JUHANT
SECRETARY2.00Yes (X)Yes (X)$0$0$0
GREGG M SIMON
IMMEDIATE PAST PRESIDENT1.00Yes (X)$0$0$0
DON GOTTESMAN
DIRECTOR1.00Yes (X)$0$0$0
MARGUERITE GRIFFIN
DIRECTOR1.00Yes (X)$0$0$0
STEVE KRIZ
DIRECTOR1.00Yes (X)$0$0$0
TADD LINDSAY
DIRECTOR1.00Yes (X)$0$0$0
ERICA LORD
DIRECTOR1.00Yes (X)$0$0$0
TONY OOMMEN
DIRECTOR1.00Yes (X)$0$0$0
NATALIE PERRY
DIRECTOR1.00Yes (X)$0$0$0
RAYMOND PRATHER
DIRECTOR1.00Yes (X)$0$0$0
CHRISTINE QUIGLEY
DIRECTOR1.00Yes (X)$0$0$0
KATHLEEN CALLAHAN
EXECUTIVE DIRECTOR (SMITHBUCKLIN)20.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SMITHBUCKLIN CORPORATIONBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 N WABASH AVENUE SUITE 2000AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60611ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT SERVICESServicesDesc
Compensation$276,272CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LUNCHEON MEETINGS900099$204,050$204,050
MEMBERSHIP DUES900099$150,380$150,380
COURSES & WORKSHOPS900099$81,120$81,120
ANNUAL OUTING900099$62,680$62,680

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,775TotalRevenueColumnAmt
Related Or Exempt Func Income$38,775RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$537,005TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,697TotalRevenueColumnAmt
Exclusion$20,697ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescADVERTISINGDesc
Business541800BusinessCd
Total Revenue Column$2,250TotalRevenueColumnAmt
Unrelated Business Revenue$2,250UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,250OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$559,952TotalRevenueColumnAmt
Related Or Exempt Func Income$537,005RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$2,250UnrelatedBusinessRevenueAmt
Exclusion$20,697ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$276,272TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,500TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$18,072TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,740TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$182,603TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,850TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
BANK & CREDIT CARD FEES$19,215
EDUCATION AND COURSES$9,077

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,751TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$533,080TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$74,242BOYAmt
EOY$79,425EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$382,785BOYAmt
EOY$403,481EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,191BOYAmt
EOY$365EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,047BOYAmt
EOY$22,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$468,265BOYAmt
EOY$505,271EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$31,359BOYAmt
EOY$33,438EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$33,500BOYAmt
EOY$41,555EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$64,859BOYAmt
EOY$74,993EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$403,406BOYAmt
EOY$430,278EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$403,406BOYAmt
EOY$430,278EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$468,265BOYAmt
EOY$505,271EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$26,872ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$559,952TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$559,952RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$559,952TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$533,080TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$533,080ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$533,080TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE COUNCIL FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THEY ARE NOT REQUIRED TO RECORD A LIABILITY FOR ANY SUCH POSITIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE COUNCIL HAS DELEGATED THE MANAGEMENT OF ITS DAILY OPERATIONS TO SMITHBUCKLIN CORPORATION (SMITHBUCKLIN) IN CHICAGO. SMITHBUCKLIN IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE COUNCIL IN ACCORDANCE WITH THE COUNCIL'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE, BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, EVENT PLANNING, EDUCATION, MARKETING, AND INFORMATION TECHNOLOGY. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS SEVERAL CLASSES OF MEMBERSHIP WHICH INCLUDE: REGULAR, ASSOCIATE, SENIOR, STUDENT, RETIRED, AND HONORARY. EACH REGULAR, RETIRED, AND SENIOR MEMBER IS ENTITLED TO ONE VOTE EACH ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS IS ELECTED BY THE COUNCIL'S REGULAR, RETIRED, AND SENIOR MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7BTHE AMENDMENT OF THE COUNCIL'S BYLAWS MUST BE APPROVED BY A VOTE OF TWO-THIRDS OF THE COUNCIL'S REGULAR, RETIRED, AND SENIOR MEMBERS CONSTITUTING A QUORUM.
FORM 990, PART VI, SECTION B, LINE 11BTHE COUNCIL'S 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS AND REVIEWED BY THE COUNCIL'S MANAGEMENT AND BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2CTHE COUNCIL'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.