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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>AAOHN FOLLOWS THE FINANCIAL ACCOUNING STANDARDS BOARD REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THEY ARE NOT REQUIRED TO RECORD A LIABIITY FOR ANY SUCH POSITIONS AT DECEMBER 31, 2018.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>AAOHN CONTRACTED WITH SMITHBUCKLIN CORPORATION TO MANAGE ITS OPERATIONS. SMITHBUCKLIN CORPORATION IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMTED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY, AND GOVERNEMENT RELATIONS. SMITHBUCKLIN CORPORATION EMPLOYEES PROVIDE THESE SERVICES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS THE FOLLOWING TYPES OF MEMBERS: A) ACTIVE MEMBERS WHO ARE LICENSED NURSES CURRENTLY ENGAGED IN OCCUPATIONAL AND ENVIRONMENTAL HEALTH IMPACTING THE HEALTH AND WELL-BEING OF WORKER POPULATIONS, B) INACTIVE MEMBERS WHO ARE LICENSED NURSES WHO TEMPORARILY CHANGED THEIR ENGAGEMENT IN OCCUPATIONAL AND ENVIRONMENTAL HEALTH, C) RETIRED MEMBERS WHO WERE PREVIOUSLY ACTIVE MEMBERS AND ARE NOW RETIRED BUT CONTINUE TO BE INTERESTED IN OCCUPATIONAL AND ENVIRONMENTAL HEALTH AND SUPPORT THE PURPOSES OF AAOHN, D) AFFILIATE MEMBERS WHO ARE EITHER LICENSED NURSES NOT ELIGIBLE FOR ACTIVE STATUS, BUT INTERESTED IN THE FIELD OF OCCUPATIONAL AND ENVIRONMENTAL HEALTH AND THE PURPOSES OF AAOHN OR INDIVIDUALS WHO ARE NOT LICENSED NURSES BUT WHO ARE ENGAGED IN THE FIELD OF OCCUPATIONAL AND ENVIRONMENTAL HEALTH OR ARE INTERESTED IN THE PURPOSES OF AAOHN, E) INTERNATIONAL MEMBERS WHO ARE LICENSED NURSES CURRENTLY ENGAGED IN OCCUPATIONAL AND ENVIRONMENTAL HEALTH IMPACTING THE HEALTH AND WELL-BEING OF WORKER POPULATIONS, WHO ARE CITIZENS OF AND RESIDES IN COUNTRIES BESIDES THE U.S., U.S. TERRITORIES AND CANADA, F) STUDENT MEMBERS WHO ARE EITHER LICENSED NURSES ENROLLED AS A STUDENT IN A PROGRAM OF STUDY RELATED TO OCCUPATIONAL AND ENVIRONMENTAL HEALTH OR STUDENTS IN A NURSING PROGRAM WITH INTEREST IN OCCUPATIONAL AND ENVIRONMENTAL HEALTH, G) LIFE MEMBERS WHO ARE PAST PRESIDENTS OF AAOHN HAVING COMPLETED THEIR TERMS OF OFFICE, AND H) HONORARY MEMBERS WHO ARE SELECTED BY THE BOARD OF DIRECTORS FOR OUTSTANDING SERVICE TO AAOHN AND/OR THE PROFESSION OF OCCUPATIONAL AND ENVIRONMENTAL HEALTH NURSING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVE, INACTIVE, RETIRED, STUDENT AND LIFE MEMBERS ARE ENTITLED TO VOTE IN ELECTING AAOHN'S GOVERNING BOARD; HOWEVER, ONLY ACTIVE OR LIFE MEMBERS MAY HOLD A POSITION ON AAOHN'S GOVERNING BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S MEMBERS VOTE TO DETERMINE THE SIZE OF THE BOARD, INCLUDING THE NUMBER OF REPRESENTATIVES FROM EACH REGION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AAOHN'S FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS AND PROVIDED TO THE ASSOCIATION'S MANAGEMENT COMPANY FOR INITIAL REVIEW. THE FORM 990 IS THEN FORWARDED TO AAOHN'S FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR FURTHER REVIEW AND DISCUSSION BEFORE FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, THE BOARD MEMBERS OF THE ASSOCIATION RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS THAT FALL WITHIN THE POLICY.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>THE ASSOCIATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
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