The Young Center for Immigrant Childrens Rights

“The external accountant that prepares the form 990 walks through the return with the board treasurer, executive director, managing director and accountant who have reviewed the return in detail. The form 990 is then reviewed in detail by the finance committee before being made available to the full board. Any concerns or issues are discussed and any outstanding issues resolved before being filed with the internal revenue service.”

“The executive committee must at least annually distribute a survey to responsible persons asking them to identify their business, familial and other affiliations and interests that relate or could relate to the business and affiliations of the corporation. All real or apparent conflicts of interest shall be disclosed to the finance committee and the executive director of the organization. Conflicts shall be resolved as follows: the finance committee shall be responsible for making all decisions concerning resolutions of conflicts involving directors, the executive director, and other members of senior management; the treasurer shall be responsible for making all decisions concerning resolutions of conflicts involving finance committee members; the president shall be responsible for making all decisions concerning resolutions of a conflict involving the treasurer; the executive director shall be responsible for making all decisions concerning resolutions of conflicts involving employees below the senior management level, subject to the approval of the finance committee. An employee or director may appeal the decision that a conflict (or appearance of conflict) exists as follows: an appeal must be directed to the president of the board; appeals must be made within 30 days of the initial determination; resolution of the appeal shall be made by vote of the full board of directors; board members who are the subject of the appeal, shall abstain from participating in, discussing, or voting on the resolution, unless their discussion is requested by the remaining members of the board.”

“Our board of directors determines the executive director salary, drawing on available comparability data, and contemporaneously substantiates the deliberation and decision. Determinations of key employee salaries are made by the executive director for the managing director, in consultation with finance staff and the treasurer. Decisions about compensation for other key employees are made by the executive director and managing director employing available comparability data and performance evaluation results.”

“The organization does not make its governing documents and conflict of interest policy available to the public. The organization's form 990 and financial statements are uploaded by the organization onto their guidestar profile.”

“In the wake of family separation which began in the fall of 2017, and the zero-tolerance policy implemented by the department of homeland security in 2018, the young center was appointed as child advocate to large numbers of children who were separated from their parents upon arrival in the u.s. The children were placed in the custody of the office of refugee resettlement (orr).”