Massachusetts Advocates for Children Inc

“The form 990 is reviewed by the executive director, along with the financial management consultant, treasurer, and board chairperson.”

“All officers, directors and employees are required to submit annual disclosure questionnaire and affirmation of compliance forms. The policy also covers immediate family members and associates of the officers, directors and employees concerning a financial or other interest, the latter being defined as obtaining a non-financial benefit or advantage, whether from mac or from any other person or entity involved in an action or transaction of mac, as a result of such action or transaction. Restrictions are imposed upon the person with a conflict in two ways: a. When the person discloses a potential conflict of interest, the disinterested members of the board shall determine whether there is a conflict by a vote of the majority of directors in attendance at a meeting at which a quorum is present. For any such vote, the interested person (if a board member) shall not be counted for purposes of determining whether a quorum is present, nor for purposes of determining what constitutes a majority vote. B. If the board has reason to believe that an interested person has failed to disclose an actual or potential conflict of interest, it shall inform the person of the basis for such belief and allow the person an opportunity to explain the alleged failure to disclose. If the board determines that the interested person has in fact failed to disclose an actual or potential conflict of interest, the board shall take such disciplinary and corrective action as the board, in mac's best interests, shall determine. In the event that the interested person is a director, the interested person shall not participate in the deliberations and decision-making vote of the board with regard to his or her failure to disclose, nor shall the interested person be counted for purposes of determining whether a quorum is present to vote on that issue or for purposes of determining what constitutes a majority vote of the directors in attendance with regard to that issue. There is no monetary level below which potential or actual conflicts are excluded from disclosure or review, but excluded from consideration as a potential or actual conflict of interest is when the organization, in the ordinary course of its business, makes a referral to an attorney or educational advocate who is an officer or director of mac.”

“The organization engages an independent company to perform compensation reviews for officers and key employees.”

“All documents are available upon written request.”