San Diego Community College Auxiliary Organization

“Article v changes: the number of directors changed from 12 to 13; the executive development officer was added.”

“The organization does not have any commitees; therefore, commitee meeting minutes are not maintained.”

“The irs form 990 and all state related tax filings are prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, a draft is provided to the board of directors and accepted at a public meeting before the forms are executed by the treasurer and submitted to the appropriate tax agencies.”

“The political reform act requires certain officials and employees who serve in positions designated in an agency's conflict-of-interest code to file a statement of economic interest (california form 700). All members of the organization's board of directors are employees of the san diego community college district (sdccd) and are required to complete the economic interest form 700 because the organization is the sdccd's foundation. Hard copies with original signatures must be filed annually with the sdccd's risk management office, district offices room 385. If a conflict is suspected, the immediate supervisor/manager shall discuss the issue with the employee including a written memo. The employee has the right to appeal any determination regarding a conflict. Questions regarding conflicts of interest are resolved by the president/director which may contact county counsel for advice and must report all questions and decisions to the chancellor's cabinet. Continued or willful disregard will result in disciplinary action which may include dismissal and/or prosecution.”

“All board positions are non-paid positions with respect to the work performed as a member of the organization's board. Compensated positions for work performed for the san diego community college district are at district paid salary levels based on recommended market studies conducted by an independent consultant as compensation relates to similar positions/responsibilities.”

“The organization is audited each year and all related audited information is accepted by the organization's board of directors and made public during a quarterly meeting of the board. Additionally, the audited information is presented to the san diego community college district's board of trustees. It is then posted on the website of the san diego community college district. Other public documents are made available upon request.”

“The related organization participates in the public employee retirement system of california and state teachers retirement system, defined benefit plans, due to the size and varied participants in this plan the actuarial value is not calculated on a per employee basis. No amount is included in column f for a reasonable estimate of the increase in actuarial value.”

“Contract services: program service expenses 0. Management and general expenses 97,003. Fundraising expenses 0. Total expenses 97,003.”