SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2016
Open to Public
Inspection
Name of the organization
THE ROCHESTER ASSOCIATION
OF PARAPROFESSIONALS INC
Employer identification number

16-1533155
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A UNION WHOSE MEMBERS CONSIST OF PARAPROFESSIONALS THAT WORK AT THE ROCHESTER CITY SCHOOL DISTRICT.
FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE OFFICERS OF THE ASSOCIATION SHALL BE DIRECTLY ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING AND WILL SERVE AS VOTING MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE TAX RETURN IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE ORGANIZATION AND ANY QUESTIONS RAISED ARE DIRECTED TOWARD THE PAID PREPARER FOR CLARIFICATION.
FORM 990, PART VI, SECTION B, LINE 12C 1. EMPLOYEES AND OFFICERS WHO ARE RELATED TO ONE ANOTHER BY EITHER BLOOD, MARRIAGE, OR DOMESTIC PARTNERSHIP, SHALL NOTIFY THE BOARD OF DIRECTORS OF THE RELATIONSHIP. THE OFFICERS MAY ALTER THE DUTIES OF THE RELATED INDIVIDUALS SO AS TO AVOID ANY CONFLICT OF INTEREST, OR THE APPEARANCE OF SUCH A CONFLICT, IN THE PERFORMANCE OF THEIR OBLIGATIONS TO THE RAP. 2. THE RAP WILL NOT ENTER INTO TRANSACTIONS OR ARRANGEMENTS WITH ENTITIES WITH WHICH EMPLOYEE AND OFFICERS MAY HAVE A PERSONAL FINANCIAL INTEREST, WITHOUT THE PRIOR DETERMINATION BY THE BOARD OF DIRECTORS THAT A CONFILCT OF INTEREST DOES NOT EXIST, BY MAJORITY VOTE, EXCLUDING THE VOTE OF ANY INTERESTED OFFICER. 3. FULL DISCLOSURE OF A PERSONAL FINANCIAL INTEREST IN AN ENTITY WITH WHICH RAP INTENDS TO HAVE A TRANSACTION OR ARRANGMENT MUST BE MADE TO THE BOARD OF DIRECTORS. FAILURE TO DISCLOSE SUCH FINANCIAL INTEREST MAY RESULT IN DISCIPLINE OR CORRECTIVE ACTION PURSUANT TO APPLICABLE AGREEMENT OR BY-LAWS. 4. ALL TRANSACTIONS AND ARRANGEMENTS MUST BE MADE IN ACCORDANCE WITH THE RAP'S INTERNAL CONTROLS AND ACCOUNTING PROCEDURES, AND MUST BE FULLY DISCLOSED IN THE RAP'S ACCOUNTING RECORDS. 5. ALL TRANSACTIONS AND ARRANGEMENTS MUST OCCUR ONLY IN THE NORMAL COURSE OF BUSINESS AND MUST BE APPROVED BY THE BOARD OF DIRECTORS. 6. THIS POLICY WILL BE ENFORCED BY THE RAP BOARD OF DIRECTORS. ALL BOARD OF DIRECTORS WILL RECEIVE A COPY AND AGREE TO COMPLY WITH THE POLICY. 7. ANY EMPLOYEES OF THE RAP WILL RECEIVE A COPY OF THIS POLICY AND AGREE TO COMPLY WITH THE POLICY. 8. THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS WILL CONDUCT A PERIODIC REVIEW. THIS REVIEW WILL INCLUDE; WHETHER COMPENSATION ARRANGEMENTS ARE REASONABLE, WHETHER PARTNERSHIPS AND ARRANGEMENTS WITH MANAGEMENT CONFORM TO RAP POLICIES AND ARE PROPERLY RECORDED.
FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS IS DETERMINED BY REVIEWING THE PRIOR YEARS BUDGET AND ACTUAL AMOUNTS AND THEN THE CURRENT YEAR COMPENSATION BUDGET IS VOTED ON AND APPROVED BY THE GOVERNING BODY.
FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE GUIDESTAR.ORG WEBSITE AND BY REQUEST.
FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2016


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