Hattie Larlham Center for Children with Disabilities

“Form 990 is reviewed by the cfo & controller. It is then presented to the organization's audit & finance committee by the tax accountant/preparer and cfo for committee review and approval. After committee approval, the board of directors then receives a copy of form 990 to review/comment on prior to the tax return being filed with the irs.”

“Each member of the board of directors receives training on compliance and ethical standards and policies. This training is provided by the ceo or compliance officer during their orientation to the board and on an annual basis. Hattie larlham also distributes to the board of directors on an annual basis the conflict-of-interest policy. Each board member has an obligation to make full disclosure of conflicts of interest each year and our asked to complete and sign a declaration statement. If a conflict of interest is reported, the disclosure is placed on the agenda of a meeting of the board governance committee where a motion is made to acknowledge the disclosure and vote to determine if the services are appropriate to the needs of the organization. Hattie larlham has specific policies in regard to gifts and gratuities and employment of relatives. The executive staff of hl agencies must also report any conflict of interest to the ceo in regard to gifts, gratuities, and relatives employed at hl under an executive's span of control. If a conflict of interest is reported to the ceo, he/she will follow the same policy as it applies to the board of directors under the conflict-of-interest policy. Hl has a corporate compliance commitiee which meets 1o times during the year to monitor all corporate compliance activities. A corporate compliance evaluation is completed on an annual basis by the director of corporate compliance, a vice president of one of the hl agencies, and the quality improvement coordinator to determine which activities need to be addressed.”

“The process of determining the compensation for the organization's ceo, vice presidents, top management and key employees includes an annual meeting of the governance / compensation committee with the ceo where the committee is presented with salary recommendations compared to prior year compensation and compensation surveys/studys which would then lead to an approval by the committee of the compensation to be paid. The last compensation study was completed in 2021 by an outside consultant.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“Change in fair value of interest rate swaps 66,769.”

“The process for oversight of the audit as well as selection of the independent accountant has not changed from the prior year.”