Community Services for Children Inc

“1. Annually as part of the single audit, the chief financial officer ensures the completion of the required form 990 and single audit and its accompanying schedules. 2. The form 990 draft is sent to the finance committee upon receipt of the draft form. 3. The single audit is distributed electronically to the finance committee of the board of directors one week prior to the exit conference meeting with the independent auditor which is scheduled annually. 4. The independent auditor reviews in detail the single audit with the finance committee. 5. The finance committee will review both documents and recommend approval to the board of directors. 6. After approval by the finance committee, the single audit and form 990 will be distributed electronically to all board members one week prior to the board meeting. 7. The treasurer of the board of directors or designee will review the single audit and the form 990 with the board of directors highlighting for the board members significant changes. 8. The board of directors will approve the single audit and form 990 prior to submission to the irs, funding sources, and the single audit clearing house.”

“Conflict of interest policy for members and officers of the board of directors\ general principals conflict of interest is generally present when a director has the opportunity to influence decisions in ways that could lead to personal benefit or improper advantage, resulting in the compromise or appearance of compromise of judgment and ability to carry out his or her duties as a member of the board of directors. Community services for children, inc (csc) board members and officers are prohibited from using their positions on csc's board of directors to gain advantage in any way for themselves, family, friends, or business associates. Csc board members are prohibited from having a financial conflict of interest with the agency. Financial conflicts may include the following: an ownership or investment interest in any entity with which the organization has a transaction or agreement a compensation arrangement with the organization or with any entity or individual with which the organization has a transaction or arrangement a potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the organization is negotiating a transaction arrangement csc board members are prohibited from receiving compensation for serving on the board or providing services to the agency for compensation. Compensation includes direct and indirect remuneration, as well as gifts or favors that are not insubstantial. Csc board members and members of their immediate families are prohibited from being employed by the agency. (immediate family: parents and grandparents spouses siblings mothers fathers sisters brothers sons and daughter-in-law children grandchildren.) 1. No member of the csc board of directors, or any of its committees, shall derive personal profit or gain directly or indirectly as a result of any decision made by the board or its committees. 2. Board members shall act solely in the interest of the organization without regard for personal interests. 3. A board member shall annually, after reviewing the organization's conflict of interest policy and his/her conflict of interest statement from the previous year, sign a new conflict of interest statement disclosing current business, financial, personal, and charitable relationships. 4. A board member with a close and continuing relationship with a staff member shall recuse themselves from discussion and vote in which a direct effect on the staff member. 5. Board members shall disclose affiliations with other businesses and organizations with which csc does business. 6. Board members shall announce the potential existence and nature of a conflict of interest in any deliberation of this board in advance of the discussion and action on the matter. 7. Board members shall recuse themselves from discussion and vote in which a potential conflict of interest exists, and such absence shall be recorded in the minutes of the meeting. 8. Board members shall not acquire lists of vendors, donors, paid or nonpaid staff for the purposes of soliciting business for personal gain or benefit. 9. Disclosure of a conflict of interest does not mean resignation from the board or elimination of the conflict. In case of a conflict, the procedure to follow includes full disclosure, followed by the member's recusal from discussion and voting on the issue pertaining to the conflict. 10. The board governance/nominating committee shall have the discretion to determine the existence of a conflict of interest and to ensure that proper procedures to eliminate any threat to the integrity of the board's decisions as they relate to the operation of the organization are followed and duly documented.”

“The objective of csc's executive compensation plan is to provide reasonable and competitive compensation for the position of the ceo/president. The plan is consistent with marketbased compensation practices. It provides a total compensation program which recognizes individual performance, as well as overall agency performance. The original letter of employment and associated contract will establish compensation and benefits for the ceo/president at the time of initial employment. The terms and conditions may be amended over time. A. Competitive benchmark studies market surveys of comparable positions using industry specific data will be used to establish the salary range for the ceo/president position. Under the requirements of the head start standards, competitive benchmark studies must be conducted every three years for all positions. Csc employs the services of an independent compensation firm to provide this service. Comparability studies are conducted for every position in the pay plan, including the ceo/president. The comparability data involves compensation levels in a similarly situated organization for a functionally comparable position. The data from the survey is used to establish salary ranges for all positions which are reviewed by the human resources committee of the board of directors. Based on thier review, the human resources committee makes a recommendation to the full board for approval. B. Annual reviews each year, the executive committee of the board of directors will evaluate the performance of the ceo/president. The assessment of performance will be based on individual accomplishment, overall organizational performance and analysis of key metrics. The executive committee will present its findings and recommendations in a board session, without the ceo/president. The executive committee will make a recommendation to the full board regarding a merit based pay increase. The recommendation must be voted on and approved by the full board. C. Business expenses when incurring business expenses, the ceo/president will exercise discretion and good business judgment with respect to expenses. They will report expenses, supported by required documentation. The board may choose to review these expenses at any time.”

“Community services for children provides the following documents for public inspection and copying upon request. The charge for copying will be $1 for the first page and $.15 for each additional page. Postage will also be required of the requester.”

“The process has not changed from the prior year.”