Local Chapter Annual Reports
APHON Local Chapters must submit specific annual reports on February 28 to inform the Local Chapter committee about chapter activities and standing during the year. These financial reports are a requirement from the IRS for all corporations involved in specific business transactions.
Reports may be uploaded online by selecting clicking on the link under the section for each report. Submitters will be required to choose the appropriate chapter from the drop-down menu.
January 28 Reports include:
IRS Form 1099 Miscellaneous
This form reports taxable compensation to an individual or business for amounts of $600 or more. Certain trades/services are reportable.
IRS Form W-9 — Request for Tax ID Number and Certification
A completed W-9 is required for each individual or business that the chapter paid $600 or more for trades/services. This form requests a taxpayer’s identification number for those engaged in certain trades/services with the Chapter. The details provided will be used to prepare the 1099-Miscellaneous on behalf of individual chapters.
February 28 Reports include:
Chapter Activity Report
The chapter activity report provides a summary of the chapter activities over the past year.
Chapter Membership Roster
The chapter membership roster provides a list of current members of the local chapter. All pediatric hematology/oncology RNs must be members of APHON National to be considered a member of a local chapter. Non-pediatric hematology/oncology RNs or other disciplinary professionals may be associate members of the local chapter. Associate members are not required to be a member of APHON National. Any pediatric hematology/oncology RN that is not a member of APHON National is considered a guest participant of the chapter. Guests are not entitled to member benefits of the local chapter.
The financial reports provide a year-end summary of the chapter’s financial transactions. Financial reports must be submitted in an Excel document. PDF files or handwritten forms will not be accepted. A statement of activities is required for all chapters.
December Bank Statement
Each chapter is required to submit the prior year’s December bank statement.
Each chapter is required to review the bylaws of the chapter every two years. Bylaw updates must be first approved by APHON National and then approved by a majority vote of the members of the local chapter. APHON National will review the proposed changes and provide approval or recommended revisions. If no revisions are required, the chapter should submit a statement indicating that the bylaws have been reviewed and no changes were necessary.
Local chapters are required to provide an updated report following the election of a new board of directors. While submission of this report is required during the February 28 reporting cycle, it may also be re-submitted anytime throughout the year when there is a change in the chapter leadership.
All chapters must sign the authorization to be included in the group exemption form—this form grants APHON permission to include the chapter in the IRS group 990 tax return. APHON will not be able to process the chapter’s tax return without the form being submitted.
Local chapters that do not wish to be included in the APHON National group 990 tax return filing must submit a signed release form. This form states that the chapter plans to file the tax return independently.
Group Exemption Filing Fee
Any chapter that fails to submit all annual reports by the February 28 due date will be assessed a $50 administrative fee.
Instructions on completing these forms are available in the Chapter Annual Report Manual.