Applied Behavioral Concepts Inc

“The form 990 is prepared by the auditor and a draft is sent to the executive director and the chief financial officer for a detailed review. The executive director then presents the 990 draft to the board for review where it is approved before it is filed.”

“The organization annually distributes the conflict of interest policy to all board members, staff members, volunteers and other key stakeholders and receives back a signed and dated copy. Any conflicts that arise during the year are required to be brought to the attention of the board of trustees immediately. Full disclosure, by notice in writing is required in all conflicts of interest. Any interested person shall not participate in any discussion or debate in which the subject of discussion is the situation in which there may be a perceived or actual conflict of interest.”

“The executive committee of the board of trustees annually reviews and evaluates the executive director's salary and performance. The executive committee also reviews the business manager, director of outreach, vocational director, and the compliance director's salaries to determine that they are reasonable compared to other agencies of comparable size. The executive director evaluates the performance of these positions.”

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

“The organization does not have any uncertain tax positions under fin 48 (asc 740) so this disclosure is no longer required based on recent guidance by the aicpa.”

“The organization's financial statements were audited as part of a combined group with the related organization, new horizons in autism, inc., also a 501(c)(3) organization. The organization has an audit committee. This committee assumes responsibility for oversight of the audit. This process is unchanged from the prior year.”