Chinese-American Planning Council Home Attendant Program Inc.

“Chinese-american planning council, inc. ("cpc") provides management duties to chinese-american planning council home attendant program, inc. Which includes executive affairs, government affairs, policy and regulatory support, strategic planning, fiscal support, legal support and communication. Management fee paid to cpc during fy18 was $500,000.”

“Chinese-american planning council home attendant program, inc. Amended its by-laws in fy18 to change its sole member from chinese-american planning council, inc. To cpc hap holdings, inc.”

“The sole corporate member of chinese-american planning council home attendant program, inc. Is cpc hap holdings, inc.”

“The chinese-american planning council home attendant program, inc.'s organizing documents have reserved certain rights to cpc hap holdings, inc. Pursuant to the organizing documents, cpc hap holdings, inc. Has the right to appoint the executive director, board chair, board members, and other officers of the organization.”

“The following decisions for the governing body are subject to approval by cpc hap holdings, inc. - amendment of by-laws, appoint the executive director, board chair, board members, and other officers of the organization.”

“Cpc hap has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate: when the form 990 has been prepared, the form 990 is reviewed by the cpc board's audit committee at the request of the hap board, and then presented to the full hap board for approval. A hard copy of the form 990 is presented to every board member for review before it is filed with the irs.”

“Cpc hap currently has in place a conflict of interest policy which is monitored and enforced annually. The written conflict of interest policy applies to all board of directors. All board of director are required to disclose any possible potential conflict of interest. All board of directors are also required to annually sign and submit the completed forms are reviewed by the board chair and president & ceo. Interested persons may also disclose any potential conflicts during a board or committee meeting. Any reported conflicts are addressed by the uninterested board of directors. The uninterested board of directors identify, consider and address the potential conflict of interest, and ultimately vote to determine whether the transaction or arrangement is in the organization's best interest. The interest person would be excused from participating in the review/vote of that particular conflict. The minutes of the meeting of the board shall reflect that the conflict of interest was disclosed and that the interested person was not present during the final discussion or vote and did not vote.”

“The hap board executive officers evaluate and approve the compensation of other officers. The board executive officers uses performance and salary survey to calculate the compensation for other officers. Approval documented via annual evaluation in personnel file and data change form signed by board executive officers and hr. This process was last undertaken in fiscal year 2018.”

“Chinese-american planning council home attendant program makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on guidestar.org. In addition, forms 990 and 1023 as well as the financial statements and conflict of interest policy are available upon written request at one york street, 2nd fl, new york, ny 10013, or by calling the organization directly at (212) 219-8100.”

“Equity surplus due to hra 1,363.”

“The organization has not changed either its oversight process or selection process during the tax year.”

“In april 2017, hra issued new contracts to cpc hap referred to as hra program 727 ("hra 727") and hra program 927 ("hra 927") and terminated prior contracts including ha & hk. From april 2017 to june 2017, hra 727 and hra 927 generated revenue of $13,140,735 and expenses of $10,509,663. The surplus income of $2,631,072 was previously recorded as an increase to the amount due to hra and a reduction to unrestricted net assets for the year ended june 30, 2017. Effective april 1, 2017 a new contract with hra allows that excess of revenue over expenses from home care contracts can be retained by cpc hap. Therefore, the transaction above has been reversed as part of this restatement. As a result, unrestricted net assets at june 30, 2017 were restated and increased $2,631,072 related to the surplus income from hra 727 and hra 927 for the period april 2017 to june 2017.”