If you are not familiar with form 990 it is the "Return of Organization Exempt From Income Tax." It is submitted by tax-exempt and non-profit organizations to provide the Internal Revenue Service with annual financial information.

The Form 990 provides the public with financial information about a given organization, and is often the only source of such information. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. In June 2007, the IRS released a new Form 990 that requires significant disclosures on governance and boards of directors. These new disclosures are required for all nonprofit filers for the 2009 tax year, The Form 990 disclosures do not require but strongly encourage nonprofit boards to adopt a variety of board policies regarding governance practices. These suggestions go beyond Sarbanes-Oxley requirements for nonprofits to adopt whistleblower and document retention policies.  OASA is in full compliance with all the new 990 suggestions & requirements and those documents can be found via these two links Donation Information  and Policies.