TY 2020 Form 990 Schedule O

Instrumentl eFile RenderObject ID: 202142539349300729 - Rendered 2024-05-02 TIN: 95-1725190

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.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

PASADENA TOURNAMENT OF ROSES ASSOCIATION

Employer identification number

95-1725190

Return Reference	Explanation
FORM 990, PART III, LINE 3	DUE TO 2020 GLOBAL PANDEMIC AND CDC/STATE GUIDELINES, THE 132ND ROSE PARADE AND ITS RELATED EVENTS WERE CANCELLED. THE TOURNAMENT OF ROSES DID HOWEVER PRODUCE A TELEVISION SPECIAL PROMOTING THE ANNUAL ROSE PARADE'S NEW YEAR CELEBRATION.
FORM 990, PART VI, SECTION A, LINE 1	THE BOARD OF DIRECTORS DELEGATES THE POWER OF AUTHORITY TO THE EXECUTIVE COMMITTEE ON AN ANNUAL BASIS IN ACCORDANCE WITH THE ASSOCIATION BYLAWS. THE EXECUTIVE COMMITTEE THEN HAS THE AUTHORITY TO CARRY OUT THE GOVERNANCE OF THE ASSOCIATION AS OUTLINED IN THE ASSOCIATION BYLAWS.
FORM 990, PART VI, SECTION A, LINE 2	DICK E. RATLIFF, LIFE DIRECTOR & PAST PRESIDENT AND ROBERT B. RATLIFF, LIFE DIRECTOR & PAST PRESIDENT - FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6	THE PASADENA TOURNAMENT OF ROSES ASSOCIATION CONSISTS OF 935 ACTIVE VOLUNTEER MEMBERS, WHICH INCLUDE THE MEMBERS OF THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE. ACTIVE MEMBERSHIP CONSISTS OF THREE CLASSES INCLUDING REGULAR MEMBERS, ASSOCIATE MEMBERS AND PROVISIONAL ASSOCIATE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	EACH REGULAR MEMBER IN GOOD STANDING, WHICH INCLUDES THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE, SHALL BE ENTITLED TO CAST ONE VOTE TO ELECT OR REMOVE A DIRECTOR OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7B	THE BOARD OF DIRECTORS HAS THE AUTHORITY TO MANAGE THE ASSOCIATION BUT MAY ONLY AMEND THE ASSOCIATION'S ARTICLES OF INCORPORATION, AMEND/APPEAL/ADOPT THE ASSOCIATION'S BYLAWS OR ELECT TO DISSOLVE THE ASSOCIATION, SUBJECT TO THE APPROVAL OF THE REGULAR MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	DRAFT TAX FILINGS, INCLUDING FORM 990, ARE REVIEWED BY THE AUDIT COMMITTEE. FINAL DRAFT FILINGS ARE PRESENTED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST POLICIES ARE GIVEN ANNUALLY TO ALL OF THE ASSOCIATION'S EXECUTIVE COMMITTEE MEMBERS, DIRECTORS, LIFE DIRECTORS, OFFICERS, AND MANAGEMENT STAFF. ALL CONFLICTS OF INTEREST, OR POTENTIAL CONFLICTS OF INTEREST, ARE REVIEWED AND APPROVED IN ACCORDANCE WITH THE ASSOCIATION'S CONFLICT OF INTEREST POLICY. THE AUDIT COMMITTEE IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR STAFF, INCLUDING THE EXECUTIVE DIRECTOR, IS REVIEWED ANNUALLY BY THE GOVERNANCE & PERSONNEL COMMITTEE (WHICH CONSISTS OF FIVE MEMBERS OF THE BOARD OF DIRECTORS) AND APPROVED BY THE EXECUTIVE COMMITTEE, WHICH IS DELEGATED THE AUTHORITY TO APPROVE STAFF COMPENSATION BY THE FULL BOARD OF DIRECTORS. THE GOVERNANCE & PERSONNEL COMMITTEE REVIEWS INDEPENDENT SALARY SURVEYS FOR NON-PROFITS AND RELATED INDUSTRIES, THE RESULTS OF WHICH ARE THEN USED TO SET APPROPRIATE COMPENSATION LEVELS FOR ALL EMPLOYEES. BOTH THE GOVERNANCE & PERSONNEL COMMITTEE AND EXECUTIVE COMMITTEE MAINTAIN MEETING MINUTES.
FORM 990, PART VI, SECTION C, LINE 19	ALTHOUGH FEDERAL TAX LAW DOES NOT REQUIRE THAT SUCH DOCUMENTS BE MADE PUBLICLY AVAILABLE (UNLESS THEY WERE INCLUDED ON A FORM THAT IS PUBLICLY AVAILABLE), THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT THE ASSOCIATION'S OFFICE.

Return Reference

Explanation

FORM 990, PART III, LINE 3

DUE TO 2020 GLOBAL PANDEMIC AND CDC/STATE GUIDELINES, THE 132ND ROSE PARADE AND ITS RELATED EVENTS WERE CANCELLED. THE TOURNAMENT OF ROSES DID HOWEVER PRODUCE A TELEVISION SPECIAL PROMOTING THE ANNUAL ROSE PARADE'S NEW YEAR CELEBRATION.

FORM 990, PART VI, SECTION A, LINE 1

THE BOARD OF DIRECTORS DELEGATES THE POWER OF AUTHORITY TO THE EXECUTIVE COMMITTEE ON AN ANNUAL BASIS IN ACCORDANCE WITH THE ASSOCIATION BYLAWS. THE EXECUTIVE COMMITTEE THEN HAS THE AUTHORITY TO CARRY OUT THE GOVERNANCE OF THE ASSOCIATION AS OUTLINED IN THE ASSOCIATION BYLAWS.

FORM 990, PART VI, SECTION A, LINE 2

DICK E. RATLIFF, LIFE DIRECTOR & PAST PRESIDENT AND ROBERT B. RATLIFF, LIFE DIRECTOR & PAST PRESIDENT - FAMILY RELATIONSHIP.

FORM 990, PART VI, SECTION A, LINE 6

THE PASADENA TOURNAMENT OF ROSES ASSOCIATION CONSISTS OF 935 ACTIVE VOLUNTEER MEMBERS, WHICH INCLUDE THE MEMBERS OF THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE. ACTIVE MEMBERSHIP CONSISTS OF THREE CLASSES INCLUDING REGULAR MEMBERS, ASSOCIATE MEMBERS AND PROVISIONAL ASSOCIATE MEMBERS.

FORM 990, PART VI, SECTION A, LINE 7A

EACH REGULAR MEMBER IN GOOD STANDING, WHICH INCLUDES THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE, SHALL BE ENTITLED TO CAST ONE VOTE TO ELECT OR REMOVE A DIRECTOR OF THE ASSOCIATION.

FORM 990, PART VI, SECTION A, LINE 7B

THE BOARD OF DIRECTORS HAS THE AUTHORITY TO MANAGE THE ASSOCIATION BUT MAY ONLY AMEND THE ASSOCIATION'S ARTICLES OF INCORPORATION, AMEND/APPEAL/ADOPT THE ASSOCIATION'S BYLAWS OR ELECT TO DISSOLVE THE ASSOCIATION, SUBJECT TO THE APPROVAL OF THE REGULAR MEMBERS.

FORM 990, PART VI, SECTION B, LINE 11B

DRAFT TAX FILINGS, INCLUDING FORM 990, ARE REVIEWED BY THE AUDIT COMMITTEE. FINAL DRAFT FILINGS ARE PRESENTED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL.

FORM 990, PART VI, SECTION B, LINE 12C

CONFLICT OF INTEREST POLICIES ARE GIVEN ANNUALLY TO ALL OF THE ASSOCIATION'S EXECUTIVE COMMITTEE MEMBERS, DIRECTORS, LIFE DIRECTORS, OFFICERS, AND MANAGEMENT STAFF. ALL CONFLICTS OF INTEREST, OR POTENTIAL CONFLICTS OF INTEREST, ARE REVIEWED AND APPROVED IN ACCORDANCE WITH THE ASSOCIATION'S CONFLICT OF INTEREST POLICY. THE AUDIT COMMITTEE IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.

FORM 990, PART VI, SECTION B, LINE 15

COMPENSATION FOR STAFF, INCLUDING THE EXECUTIVE DIRECTOR, IS REVIEWED ANNUALLY BY THE GOVERNANCE & PERSONNEL COMMITTEE (WHICH CONSISTS OF FIVE MEMBERS OF THE BOARD OF DIRECTORS) AND APPROVED BY THE EXECUTIVE COMMITTEE, WHICH IS DELEGATED THE AUTHORITY TO APPROVE STAFF COMPENSATION BY THE FULL BOARD OF DIRECTORS. THE GOVERNANCE & PERSONNEL COMMITTEE REVIEWS INDEPENDENT SALARY SURVEYS FOR NON-PROFITS AND RELATED INDUSTRIES, THE RESULTS OF WHICH ARE THEN USED TO SET APPROPRIATE COMPENSATION LEVELS FOR ALL EMPLOYEES. BOTH THE GOVERNANCE & PERSONNEL COMMITTEE AND EXECUTIVE COMMITTEE MAINTAIN MEETING MINUTES.

FORM 990, PART VI, SECTION C, LINE 19

ALTHOUGH FEDERAL TAX LAW DOES NOT REQUIRE THAT SUCH DOCUMENTS BE MADE PUBLICLY AVAILABLE (UNLESS THEY WERE INCLUDED ON A FORM THAT IS PUBLICLY AVAILABLE), THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT THE ASSOCIATION'S OFFICE.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

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