Center for Independent Living

“The tax forms are prepared based on audited financial statements. The executive director and deputy director review the drafts of the tax returns. A copy of then reviewed by the board president and finally by the full board of directors.”

“The conflict of interest policy requires all officers, directors and managers to disclose annually if they or their family members have any conflicts with any organization that cil pays or that pays cil. Any disclosures of such conflicts are reviewed by the board president and the conflicted party must abstain from participation in deciding matters related to transactions with the other entity. The policy is broader than the standard policy provided by the internal revenue service, in its scope, regarding both covered persons and types of transactions.”

“While not done formally with written documentation, annually, prior to setting the compensation of the executive director in the course of approving the annual budget, the organization informally surveys a number of comparable organizations. First are two or three other dynamic independent living centers in the region, and next the half-dozen or more disability or more disability rights and services organizations who share the eric roberts campus office building named after an early disability rights pioneer. Based on these comparisons and board members' community experience, an amount is determined, often unchanged from the prior year.”

“Cil provides a pdf of the public disclosure copy of its three most recent forms 990 to any member of the public who requests it as well as posting them on their website. The annual audited financial statements are publicly avialable in california by law, also on their website. While it hasn't been recently requested, cil's management would consider any request for a copy of it's articles of incorporation, corporate bylaws, and/or conflict of interest policy on a case by case basis, but the default position is to provide the copies in the interest of transparency and openness. Cil files a copy of its annual audited financial statements with the california attorney general's registry of charitable trusts at the time it files form 990. The registry posts the financial statements on it's publicly accessible website.”

“Other program services 4: quality of life”

“Due to shortage of staff and employee turnover, the organization has experienced delays in having its financial statement audit and single audit completed. As of the date of filing the 2023 tax return, the auditors have commenced the audit. The 2023 tax return is prepared using unaudited financials.”