Center for Alternative Sentencing and Employment Services Inc.

“The independent auditor prepares the form 990 and all required schedules based on information provided by our fiscal staff. The draft 990 is then reviewed by the cfo. Once that review is complete, it is distributed to key staff members including the ceo/president, general counsel/secretary and executive leadership team. The final draft 990 is then distributed to the board of trustees for discussion and review at their next scheduled meeting. Following discussion, the board of trustees votes on the approval of the 990. Once approved, the form 990 is signed by the appropriate officers and the independent auditor or cfo file with the irs.”

“Our conflict of interest policy is written in the personnel policies and procedures manual, which is given to each employee upon hire. We may also send an email to staff from time to time reminding them of the policy. A conflict of interest policy for trustees and officers is written in the trustee handbook and is given to each new trustee and officer on an annual basis. The secretary or cfo of the corporation sends to each trustee and officer the policy, a list of agency funders and vendors with whom the agency transacts $2,000 or more of business annually, and a disclosure questionnaire approved by the president, concerning possible conflicts of interest. Each trustee and officer is asked to complete, sign, and return the questionnaire to the secretary. Upon disclosure of material facts pertinent to a potential conflict of interest, the trustees determine if a conflict exists. If so, the interested party does not participate in decision-making regarding any transaction or venture in which he or she has an interest. Discussions and decisions regarding conflicts of interest are documented in meeting minutes.”

“The compensation of the ceo/president is set by the board of trustees. The board of trustees has sole power to authorize the payment salaries or compensation to any and all officers and require an affirmative vote of the entire board of trustees. The board of trustees may delegate this power on an annual basis to the president, for one or more officers other than the president and chair of the board. In determining compensation levels, the board of trustees and/or president review salaries of individuals in the same or comparable positions at comparable organizations as determined by budget size, number of staff, and the type of program operations. They also may look at published surveys such as those published by the non-profit coordinating committee of new york professionals for non-profits and guidestar. The salaries are reviewed on an annual basis and the survey of compensation at comparable organizations is done every other year. The board of trustees contemporaneously documents the basis for determination.”

“Cases' governing documents, conflict of interest form, form 990 and financial statements are made available to the public upon request. The form 990 is available on the guidestar website. Our statements of financial position and statement of activities are included in our printed annual report and our audited financial statements are available on our website. Our website includes a link to the cases profile page on the guidestar website where our 990 information is available. It also includes a statement "if you would like to request a copy of cases' audited financial statements and/or our most recently filed irs form 990, please contact rebecca asbury, chief financial officer at [email protected]".”

“Cases has an audit committee that assumes oversight of the audit and selection of the independent accountants. The process of oversight and selection has not changed from the prior year.”