Ohio Head Start Association Inc

“Voting rights are limited to the head start director,the staff member, the two parents and the friend, listed on the program membership, submitted to the ohsai office at the times dues are paid. All of the board of director are voting members. An associate membership may be granted to an individual, an agency, and/or a corporation but not an organization what would otherwise qualify as a voting member organization. Associate membership shall be a non-voting membership and will be granted upon payment of annual dues.”

“Board of director members are elected by the district and affiliate groups at the annual meeting as described in article viii, section 2 and article ix, section 2 of the organization's by-laws. Officers are elected by electronic ballot prior to the annual meeting as described in the article v, section 3 of the organization's by-laws.”

“Voting rights are limited to the head start director, the staff member, the two parents and the friend, listed on the program membership, submitted to the ohsai office at the time dues are paid. The board of directors are all voting members as well.”

“The form 990 is reviewed by the directors before filing.”

“Conflict of interest statements are reviewed and updated annually and when new directors, officers, or key employees are added.”

“The organization's governing documents, conflict of interest policy and financial statements are available upon request, and by appointment, at the organization's offices, during regular business hours.”

“The financial statements of ohsai have been prepared in accordance with the cash-basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america (u.s. Gaap). The cash-basis of accounting differs from u.s. Gaap primarily because revenues are recognized when received rather than when earned, and expenses are recorded when paid rather than when incurred. The financial statements, therefore, present only cash and cash equivalents and changes therein in the form of cash receipts and disbursements. In 2024, management adopted a policy of preparing its financial statements on the cash-basis of accounting. Prior to 2024, the ohsai's financial statements were prepared in accordance with the modified cash-basis of accounting. Management believes that this change results in more relevant financial reporting that is easier and less costly to understand, apply, and use in the ohsai's circumstances and considering the needs of the users of the financial statements.”

“This process has not changed from prior years.”