ALASKA RURAL WATER ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ALASKA RURAL WATER ASSOCIATION (EIN 92-0175291)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-07-25
IRS object ID: 201342069349300424
Schema version: 2012v2.0
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
Form 990
Schedule B
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-25T11:36:22-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FOSTER AND COMPANY LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 872194	AddressLine1
City	WASILLA	City
State	AK	State
ZIP Code	996872194	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	920175291	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ALASKA RURAL WATER ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ALAS	NameControl
Phone	9073571155	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1075 CHECK STREET	AddressLine1
City	WASILLA	City
State	AK	State
ZIP Code	99654	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	WILLIAM HARVEY	Name
Title	PRESIDENT	Title
Phone	9073571155	Phone
Date Signed	2013-07-18	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KAREN M FOSTER	Name
Phone	9073766901	Phone
Date Prepared	2013-07-25	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	WILLIAM W HARVEY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	290 E HERNING AVE	AddressLine1
City	WASILLA	City
State	AK	State
ZIP Code	99654	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	735839	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.arwa.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	AK	StateLegalDomicile
Activity Or Mission Description	To enhance the quality of life in rural Alaska by providing training and technical assistance to public water, waste, and like utilities.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	10	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1021446	ContributionsGrantsPriorYear
Contributions Grants Current Year	692366	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	45873	ProgramServiceRevenuePriorYear
Program Service Revenue CY	16433	ProgramServiceRevenueCY
Investment Income Prior Year	19	InvestmentIncomePriorYear
Investment Income Current Year	28	InvestmentIncomeCurrentYear
Other Revenue Prior Year	24270	OtherRevenuePriorYear
Other Revenue Current Year	27012	OtherRevenueCurrentYear
Total Revenue Prior Year	1091608	TotalRevenuePriorYear
Total Revenue Current Year	735839	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	608706	SalariesEtcPriorYear
Salaries Etc Current Year	458900	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	499292	OtherExpensePriorYear
Other Expenses Current Year	335792	OtherExpensesCurrentYear
Total Expenses Prior Year	1107998	TotalExpensesPriorYear
Total Expenses Current Year	794692	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-16390	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-58853	RevenuesLessExpensesCY
Total Assets BOY	619423	TotalAssetsBOY
Total Assets EOY	475560	TotalAssetsEOY
Total Liabilities BOY	598757	TotalLiabilitiesBOY
Total Liabilities EOY	513747	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	20666	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-38187	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	To enhance the quality of life in	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	419328	Expense
Revenue	420780	Revenue
Description	PROVIDE TRAINING AND TECHNICAL ASSISTANCE TO PUBLIC WATER, WASTE, AND LIKE UTILITIES IN ALASKA.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	211133	Expense
Revenue	224500	Revenue
Description	WASTEWATER PROGRAM	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	5303	Expense
Revenue	5303	Revenue
Description	TAT	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	1211	Expense
Revenue	85256	Revenue
Description	All other programs	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	1211	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	85256	TotalOfOtherProgramServiceRev
Total Program Service Expense	636975	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	true	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	4	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	10	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	NATIONAL RURAL WATER ASSOC	NamePerson
Telephone Number	5802520629	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2915 S 13TH	AddressLine1
City	DUNCAN	City
State	OK	State
ZIP Code	73533	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
WILLIAM HARVEY
President	10.00	X	X	0	0	0
TOBY SCHIELD
Vice-President	5.00	X	X	0	0	0
JANA LITTLEWOOD
Treasurer	5.00	X	X	0	0	0
LARRY WEAVER
Secretary	5.00	X	X	0	0	0
DARRYL THOMPSON
Director	2.00	X		0	0	0
JOHN BERBERICH
Director	2.00	X		0	0	0
DAVID KRANICH
Vendor Director	2.00	X		0	0	0
ROBYN DOMBROSKI
Executive Director	40.00		X	72399	0	28712

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	72399	TotalReportableCompFromOrg
Total Other Compensation	28712	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	75320	MembershipDues
Fundraising Events	1139	FundraisingEvents
Government Grants	615907	GovernmentGrants
Total Contributions	692366	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Conferences and training	611710	13731
Sales	900099	2702

Field	Value	IRS element (for citing)
Total Program Service Revenue	16433	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	28	TotalRevenueColumn
Exclusion	$28	ExclusionAmount

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	1139	CntrbtnsRprtdFundraisingEvents

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Reimbursed expenses	900099	21687	21687
Advertising Income	611710	1200	1200
Other uncategorized income	900099	4125	4125

Field	Value	IRS element (for citing)
Total Other Revenue	27012	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	735839	TotalRevenueColumn
Related Or Exempt Function Income	43445	RelatedOrExemptFunctionIncome
Exclusion	$28	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	101111	Total
Program Services	101111	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	196822	Total
Program Services	174769	ProgramServices
Management And General	22053	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	107014	Total
Program Services	106979	ProgramServices
Management And General	35	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2318	Total
Program Services	2020	ProgramServices
Management And General	298	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	51635	Total
Program Services	49085	ProgramServices
Management And General	2550	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	8550	Total
Program Services	8550	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1320	Total
Program Services	1320	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4609	Total
Program Services	0	ProgramServices
Management And General	4609	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	37245	Total
Program Services	37245	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	165984	Total
Program Services	163316	ProgramServices
Management And General	2668	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	32152	Total
Program Services	7136	ProgramServices
Management And General	25016	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	7963	Total
Program Services	0	ProgramServices
Management And General	7963	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2517	Total
Program Services	2517	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3553	Total
Program Services	3553	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Program Supplies	51667	9309	42358
Allocation of Indirect Expense	0	-41150	41150
Licenses, Permits, Printing	19585	10899	8686

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	647	Total
Program Services	316	ProgramServices
Management And General	331	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	794692	Total
Program Services	636975	ProgramServices
Management And General	157717	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	74123	BOY
EOY	74	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	123075	BOY
EOY	93915	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	79857	BOY
EOY	42824	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	321911	BOY
EOY	325550	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	14768	BOY
EOY	10025	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	15091	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	11919	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5689	BOY
EOY	3172	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	619423	BOY
EOY	475560	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	248552	BOY
EOY	241698	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	350205	BOY
EOY	272049	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	598757	BOY
EOY	513747	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-14547	BOY
EOY	-52332	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	35213	BOY
EOY	14145	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	20666	BOY
EOY	-38187	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	619423	BOY
EOY	475560	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-58853	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	true	SubstantiallyAllDuesNondeduct
Only In House Lobbying	true	OnlyInHouseLobbying
Agree To Carryover Prior Year	false	AgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	15091	OtherCostOrOtherBasis
Depreciation	11919	Depreciation
Book Value	3172	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3172	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Line of credit, NRWA	$135,010
Long-term note payable, NRWA	$137,039

Field	Value	IRS element (for citing)
Total Of Amounts	272049	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	735839	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	735839	RevenueSubtotal
Total Revenue Per Form990	735839	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	794692	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	794692	ExpensesSubtotal
Total Expenses Per Form990	794692	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier

ExplanationExplanation

Pt X Line 2

Alaska Rural Water Association is a nonprofit corporation exempt from income taxation under Section 501(c)(6)

OF THE INTERNAL REVENUE CODE. ALTHOUGH THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES, ANY INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES IS SUBJECT TO THE REQUIREMENTS OF FILING FEDERAL INCOME TAX FORM 990-T AND A TAX LIABILITY MAY BE DETERMINED IN THESE ACTIVITIES. HOWEVER, NONE OF THE ORGANIZATION'S ACTIVITIES WERE SUBJECT TO THIS TAX IN FY12. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS T

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (12 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11b	The 990 is provided to each member of the governing body
	for review via a private Board website.
Pt VI, Line 12c	Conflict of interest is monitored through disclosures and/or
	knowledge gained through other means.
Pt VI, Line 15a	Executive Director's salary is determined by Board of Directors
	using comparability data for position and region.
Pt VI, Line 19	Upon request.
Pt VI, Line 6	Association has a membership.
Pt VI, Line 7a	All members of the governing body are elected by the
	Association's voting members.
Pt VI, Line 7b	Any bylaw changes must be approved by the voting members.
Form 990, Part III, Line 4d	ALL OTHER PROGRAMS 1211. 0. 85256.