P. 0. BOX 2508 CINCINNATI, OH 45201 


Date: OCT 3 0 2019 






Employer Identification Number: 84-2839475 

DLN: 26053683001389 

CoI\tact Person: 


ID# 31954 

Contact Telephone Number: (877) 829-5500 

Accounting Period Ending: 

December 31 

Public Charity Status: 5 0 9-_(g._) ( 2 ) 

Form 990/990-EZ/990-N Required: Yes 

Effective Date of Exemption: 

August 7, 2019 Contribution Deductibility: Yes 

Addendum Applies: No 


Dear Applicant: 

We're pleased to tell you we determined you're exempt from federal income tax under Internal Revenue Code (IRC) Section 50l(c) (3). Donors can deduct contributions they make to you under IRC Section 170. You're also qualified to receive tax deductible bequests, devises, transfers or gifts under 

Section 2055, 2106, or 2522. This letter could help resolve questions on your exempt status. Please keep it for your records. 

Organizations exempt under IRC Section 501(c) (3) are further classified as either public charities or private foundations. We determined you're a public charity under the IRC Section listed at the top of this letter. 

If we indicated at the top of this letter that you're required to file Form 990/990-EZ/990-N, our records show you're required to file an annual information return (Form 990 or Form 990-EZ) or electronic notice (Form 990-N, thee-Postcard). If you don't file a required return or notice for three consecutive years, your exempt status will be automatically revoked. 

If we indicated at the top of this letter that an addendum applies, the enclosed addendum is an integral part of this letter. 

For important information about your responsibilities as a tax-exempt organization, go to Enter "4221-PC" in the search bar to view Publication 4221-PC, Compliance Guide for 50l(c) (3) Public Charities, which describes your recordkeeping, reporting, and disclosure requirements. 

Letter 947 






The name of this corporation shall be the SOUTH NATOMAS IMPROVEMENT ASSOCIATION (referred herein as the “Association”). 




Section 1. The purpose of the Association shall be to promote, protect and maintain the unique blend of residential, cultural and commercial features of our community and to improve the quality of life in South Natomas.  The purposes for which the Association is organized are:


(a) To enhance the livability of the area by establishing and maintaining an open line of communication and liaison between the neighborhood, government agencies and other neighborhoods.


(b) To provide an open process by which all members of the Association may involve themselves in the affairs of the community.


(c) To do and perform all of the activities related to said purposes, to have and enjoy all of the powers granted and engage in any lawful activity for corporations which may be organized under California law.


(d) To be organized exclusively for charitable purposes.   Notwithstanding any statement of purpose or powers aforesaid, this Association shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not furtherance of its specific and primary purpose.


Section 2.  The boundaries of the Association for the purposes of membership are:


North:  Interstate 80 Freeway

East:  Steelhead Creek

South:  Garden Highway

West:  Interstate 5 Freeway


Section 3. The Association communicates with members and the general public via email, newsletters and the website.




3.1  Types of Memberships.  Full membership is open to (a) all persons over eighteen (18) years of age who reside within the Association boundaries, (b) all persons who own property within the Association boundaries; (c) all persons who operate or work in businesses that maintain a physical presence within the Association boundaries.


3.2  Dues.  Dues for classes of membership shall be set by the Board of Directors.  Dues shall run for the period of one year beginning with the date of payment dues.


3.3  Rights of Members


(a) Voting Rights.  Each full membership shall be entitled to one (1) vote at any meeting of the membership as long as dues are paid and current.  Any new members may join by paying their dues at any time and their voting rights become effective immediately.


(b)  Participation in Board Meetings.  All board meetings are open and may be attended by members of the Association.




4.1  Place of Meetings.  All meetings of members shall be held within Association boundaries, or nearby.


4.2  Membership Meetings.  All meetings of members shall be conducted in accordance with Robert’s Rules of Order, latest revised edition.  There shall be eleven (11) regular membership meetings annually, one of which shall be designated the “annual membership meeting,” at which an election shall be held to fill Board positions of Board members whose terms of office are expiring or there are vacancies.  The President shall report on the state of the Association; the Treasurer shall give an annual financial report; and Elections for Members of the Board shall be held.  Written notice regarding a membership meeting shall be posted on the Association’s website at least one week prior to the general membership meeting. 




5.1  Powers.  Subject to the limitations of the Articles of Incorporation, the Bylaws, and the duties of Board Members as prescribed by the Bylaws, all associated powers shall be exercised by or under the authority of, and the business and affairs of the Association shall be controlled by the Board.


5.2  Number and Qualifications of Board Members.  There shall be (10) Board Members of the Association.  Any member is eligible to be elected as a Board Member.


5.3  Term of Office.  Board Members shall be elected for a term of office of two years.  Student Board Members shall be elected for a term of office of one year.  Board members shall serve for the term in which they are elected or until a successor is elected.  Any person who has served as an officer for six (6) consecutive years shall again become eligible to serve as an officer following a period of two (2) years of not serving as an officer.


5.4  Fees and Compensation.  Board Members shall receive no compensation for their services.  Reasonable and necessary expenses approved by the Board in advance shall be reimbursed.  Reasonable and necessary expenses incurred without prior approval may be approved by the Board for reimbursement.




6.1  Officers.  The officers of the Association shall be a President, Vice President, a Secretary, and a Treasurer.  Only Board Members shall be President and Vice President.  The Secretary and Treasurer must be full members who are elected by the Board.


6.2  Election.  The officers of the Association shall be elected by the Board annually.  Each officer shall hold his or her office until he or she shall resign or shall be removed or otherwise disqualified to serve, or his or her successor shall be elected.


6.3  President.  The President shall be the chief executive officer of the Association.  The President shall preside at all meetings of the members, and at all meetings of the Board.  He or she shall have the general powers and duties of management of the Association, and shall have such other duties as may be prescribed by the Board or the Bylaws.  The President shall also:


  1. Cause a written agenda to be prepared for each meeting, including all applicable attachments, and cause the agenda to be delivered to each member of the Board in advance of each meeting; and


  1. Cause a written agenda to be published on the Association’s website one week prior to the general membership meeting; and


  1. Cause to be prepared at least annually a report of all committees of the Association;


  1. Cause to be prepared all documents required by governmental agencies except tax documents required to be prepared by the Treasurer;


  1. Sign all contracts or other written instruments authorized or approved by the Board or the members.


The President may delegate these powers and duties to other officers or Board Members, at his or her discretion.


6.4  Vice President.  In the absence of or disability of the President, as determined by a majority of the Board, the Vice President shall succeed to all the powers, duties, and responsibilities of the President.  He or she shall also perform such other duties as from time to time may be prescribed by the Board or the Bylaws.


6.5  Secretary.  The Secretary shall:


(a)  Keep minutes of all meetings of the Board which shall indicate the time and place of meeting, whether the meeting was regular or special, and if special, how authorized, the notice given, the names of those present and shall contain a summary of the proceedings at the meeting.  The minutes of all meetings, including past meetings shall be made available to any member at reasonable times; and


(b) Keep the original or copy of the Articles of Incorporation and Bylaws, as amended, to date; and


(c) Perform such other services and shall have such other powers and perform such other duties as may be prescribed by the Board or the Bylaws.


6.6  Treasurer.  The Treasurer shall:


(a)  Keep correct accounts of the properties and business transactions of the Association.  The books of account shall at all reasonable times be open to inspection by any Board Member; and 


(b)  Deposit all money and other valuables in the name and to the credit of the Association, shall render to the President and to the Board, whenever they request it, an account of all transactions and of the financial condition of the Association and shall have such other powers and perform such other duties as may be prescribed by the Board or the Bylaws; and


(c) Review the fiscal operations of the Association and prepare or cause to be prepared any tax documents as required by state and federal law, quarterly financial statements and year-end financial statements, including statements of assets and liabilities.




7.1  Committees - General


The Board may establish committees as they deem appropriate and has the power to delegate to such committees as it deems appropriate.




7.2  Records and Reports to be Kept.  The Association shall keep:


  1. Adequate and correct books and records of its financial accounts and transactions; 


  1. Written minutes of its Board meetings; and


  1. A record of its members, including names, addresses, and the type of membership held by each member.




9.1  Power of Members.  New ByLaws may be adopted, amended or repealed by a majority vote of dues-paying full members present at any regular or special meeting called for that purpose.  Notwithstanding Section 9.2, members must approve any action that would:


  1. Increase the quorum at meetings of members, or


  1. Change the number or terms of Board members.


9.2  Power of Board Members.  Subject to the right of members as provided in Section 9.1, Bylaws may be adopted, amended, or repealed by two-thirds (2/3) vote of the entire Board.


9.3  Notice to Members of Any Proposal to Amend Bylaws.  The Board must give ten (10) days written or published notice to members of any proposal (whether under section 9.1 or 9.2) to amend these Bylaws or to repeal these Bylaws and adopt new bylaws.