Glossary Check Box—A graphical user interface element that permits the user to make multiple selections from a number of options. Contextual Help—A kind of online help that is obtained from a specific point in the program, providing help for the item within the program rather than having to search the help section of the program. Date Picker—A control that allows a user to input date information in a graphical format. Dropdown List—A list of options from which the user can select one using the arrow on to the right of the text box. Hyperlink—A reference to a page that the reader can directly follow, or that is followed automatically. Radio Button—A type of graphical user interface element that allows the user to choose only one of a predefined set of options.
Appendix: IRS Form 990 Correlations for Division Financial Form
Line in Form 990 -Pt. VIII Revenue
Line in Form 990 -Pt. VIII Revenue *
Line in Form 990, Pt. I Revenue Summar y Current Year
Line in Form 990-EZ, Part I **
1f 1f 1f 1f 1f 1f 1f 1f 1f
1f 1f 1f 1f 1f 1f 1f 1f 1f
8 8 8 8 8 8 8 8 8
1 1 1 1 1 1 1 1 1
subtotal 1f
subtotal 1f
8
1
2. Membership Dues and Assessments A. February Dues Payment B. August Dues Payment C. Dues Paid Directly to Division D. Annual Division Allocation from ACS Total Dues and Assessment Income (autocalculation field)
2 2 2 2
2a-g 2a-g 2a-g 2a-g
9 9 9 9
3 3 3 3
2
subtotal
9
3
3. Income from Self-Sustaining Activities
2
2a-g
9
2
Total Income Self-Sustaining Activities (autocalculation field)
2
subtotal
9
2
4. Publications
2
2a-g
9
2
Income 1. Contributions A. Meeting Grants B. Meeting Awards C. Non-Meeting Grants D. Non-Meeting Awards E. Innovative Project Funding F. Donations G. Other Contributions H. New Member Commissions I. Rebate from ACS for Councilor Travel Total Contribution Income (auto-calculation field)
Total Publications Income (auto-calculation field) 5. Conferences/Workshops/Meetings
Total Income from Conferences (autocalculation field)
6. Investment Income (Operating Account) A. Interest on Savings or Temporary Cash Investments B. Dividends and Interest from Securities C. Income from investments of tax-exempt bond proceeds Total Investment Income (auto-calculation field)
2
subtotal
9
2
2
2a-g
9
2
2
2a-g
Line 9 equals the total of Pt.VIII line 2a-g
2
3 3
3 3
10 10
4 4
4
4 subtotal3,4
10
4
10
7. Capital Gain (Loss) from Sale of Securities A. Gross Amount from Sale of Securities B. Less: Cost or Other Basis and Sales Expenses C. Gain or Loss
7a
7a
10
5a
7b 7c,7d
7b 7c,7d
5b 5c
Net Gain (Loss) from Sale of Securities (auto-calculation field) 8. Royalties
subtotal7d 5
subtotal7d 5
10 10 Line 10 equals the total of Pt.VIII lines 3,4, &7d 11
9. Rental income or (loss) A. Gross Rents B. Less: rental expenses C. Rental Income or (loss) D. Net rental income or (loss) Total Rental Income or (loss) (autocalculation field)
6a 6b 6c 6d subtotal6d
6a 6b 6c 6d subtotal6d
11 11 11 11
8 8 8 8
8a 8b
8a 8b
11 11
6a 6b
8c
8c
11
6c
10. Income from Fundraising events A. Gross income from fundraising events B. Less: direct expenses C. Net Income or (loss) from fundraising events
5c 8
11
Total Income from Fundraising events (autocalculation field) 11. Income from gaming activities A. Gross income from gaming activities B. Less: direct expenses C. Net Income or (loss) from gaming activities Total Income from gaming activities (autocalculation field) 12. Sales of Inventory, less returns and allowances A.Gross sales of inventory, less returns and allowances B.Less: cost of goods sold C. Net Income or (loss) from sales of inventory Total Sales of inventory, etc. (autocalculation field) 13. All Other Revenue Total All Other Revenue (auto-calculation field)
14. Total Miscellaneous Revenue
TOTAL INCOME FROM ALL ACTIVITIES (auto-calculation field)
subtotal8c
subtotal8c
11
9a 9b
9a 9b
11 11
6a 6b
9c subtotal9c
9c subtotal9c
11
6c
10a 10b
10a 10b
11 11
7a 7b
10c subtotal10c
10c subtotal10c
11
7c
11d
11d
11
8
11d
11d
8
11
11
5,6d,8c,9 c,10c&11 e
5,6d,8c,9 c,10c&11 e
Line 11 equals the total of Pt.VIII lines 5, 6d, 8c, 9c,10ccol A.& 11e
Line 12 Column A
Line 12 Column A
8-11
1-8
1-3 1-3 1-3
1-3 1-3 1-3
13 13 13
10 10 10
Expenses 1. Contributions A. Meeting Grants and Awards Awards B. Non-Meeting Grants and Awards C. Donations and Other Contributions
Total Contributions (auto-calculation field) 2. Benefits paid to or for members
Total Benefits paid to or for members (autocalculation field) 3. Salary,other compensation, employee benefits. A. Compensation of current officers,directors, trustees, and Key Employees B. Other compensation including to disqualified persons C. Other Salary and Wages D. Pension Plan Contributions (including section 401(k) and section 403(b) employer contributions E. Other employee benefits F. Payroll Taxes
Total Salary, other compensation, etc. (autocalculation field) 4. National Meeting Expenses A. Speaker Fees and Per Diem B. Guest Registrations C. Speaker Breakfast/Lunch/Dinner D. Other Speaker Costs E. Planning Expenses F. Social Events G. Audio/Visual Equipment H. Other Total National Meeting Expenses (autocalculation field) 5. Investment Expenses Total Investment Expenses (auto-calculation field)
1-3
1-3
Line 13 equals the total of Pt.IX lines 1-3
4
4
14
11
4
4
Line 14 equals the total of Pt.IX line 4
11
5
5
15
12
6 7
6 7
15 15
12 12
8
8
15
12
9 10
9 10
12 12
5-10
5-10
15 15 Line 15 equals the total of Pt.IX lines 5-10
19 19 19 19 19 19 19 19
19 19 19 19 19 19 19 19
17 17 17 17 17 17 17 17
16 16 16 16 16 16 16 16
subtotal
subtotal
17
16
24
24
17
16
subtotal
subtotal
17
16
10
12
6. Expenses from Self-Sustaining Activities Total from Self-Sustaining Activities (autocalculation field) 7. Publication Expenses A. Membership Directories - printing B. Newsletters/Ballots - printing C. Abstract Separates - printing included with newsletter D. Preprints/Reprints - printing E. Postage and Shipping F. Other Total Publication Expenses (auto-calculation field) 8. Conferences/Workshops/Meetings A. Inter-Divisional Activities B. Other Activities Total Conferences/Workshops (autocalculation field) 9. Administrative A. Officers B. Committees C. Councilors D. National Meeting Travel/Meals E. Communications (postage, telephone, etc.) F. DLC/P2C2 Expenses G. Office Supplies and Operations
Total Administrative Expenses (autocalculation field) 10. Other Expenses
Total Other Expenses (auto-calculation field)
24
24
17
16
subtotal
subtotal
17
16
24 24
24 24
17 17
15 15
24 24 24 24
24 24 24 24
17 17 17 17
15 15 15 15
subtotal
subtotal
17
15
19 19
19 19
17 17
16 16
subtotal
subtotal
17
16
24 24 24 24 24 24 13
24 24 24 24 24 24 13
17 17 17 17 17 17 17
16 16 16 16 15 16 16
subtotal
subtotal
17
15, 16
24
24
17
16
13,19&24
Line 17 equals the total of Pt.IX lines 13,19,&2 4
16
13,19&2 4
TOTAL EXPENSES (auto-calculation field)
25
25
18
17
GAIN (LOSS), OPERATING ACCOUNT (autocalculation field)
n/a
n/a
19
18
