Allen Co Society for Prevention

“Membership in the organization is open to individuals, or groups, whose interests are consistent with the mission and purpose of the organizationas stated within the bylaws.”

“The membership governs actions through its power to elect and to remove members of the board of directors. The board development/nominating committee develops a slate of candidates. Nominations may also be made by petition from the members. Any 25 or more voting members may make other nominations in writing over their signatures not less than 45 days prior to the meeting. All candidates nominated by petition shall be listed on the annual meeting ballot. Nominations may also be made from the floor of the annual meeting with the consent of the nominee. Any director of the organization may be removed from the board at any time,with cause, by the affirmative vote of two thirds (2/3) of the membership present (quorum is 25 members) at any meeting of the membership expressly called to consider such action.”

“No decisions of the governing body are subject to the direct approval of the membership.”

“Before the return is prepared by our outside cpa firm, a detailed background questionnaire is prepared. Upon completion, the return is reviewed in detail by the executive director, the treasurer, and the governing board before being filed.”

“Each employee, board member, and member of a committee with governing board delegated powers annually signs a statement that affirms such person: a. Has received a copy of the conflict of interest policy; b. Has read and understood the policy; c. Has agreed to comply with the policy; and d. Understands the organization is charitable and, in order to maintain its federal tax exemption, must engage primarily in activities that accomplish one or more of its tax-exempt purposes. Determining whether a conflict of interest exists: after disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she will leave the governing board or committee while the determination of a conflict of interest is discussed and voted upon. The remaining board or chair members shall decide if a conflict of interest exists. Procedures for addressing the conflict of interest a. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction involving the possible conflict of interest. B. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. C. After exercising due diligence, the governing board or committee shall determine whether the acspca can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. D. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors, whether the transaction or arrangement is in the acspca's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. E. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such a belief and afford the member an opportunity to explain the alleged failure to disclose. F. If, after hearing the member's response and making further investigation as warranted by the circumstances, the governing board or committee determines the member had failed to disclose an actual or potential conflict of interest, it shall take appropriate disciplinary and corrective action. Other monitoring procedures: to ensure that the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, an annual review is conducted. The annual review is conducted by the treasurer of the board and, at minimum,includes the obtaining assurance that: a. Compensation arrangements and benefits are reasonable, based upon competent survey information, and the results of arm's length bargaining; b. Partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment of payments for goods and services, further charitable purposes and do not result in inurement,impermissable private benefit or in an excess benefit transaction. C. All employees, board members and members of committees with governing board delegated powers have executed the annual statement.”

“To ensure that the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, an annual review is conducted. The annual review is conducted by the treasurer of the board includes the obtaining assurance that compensation arrangements and benefits are reasonable, based upon competent survey information, and the results of arm's length bargaining. To ensure that the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, an annual review is conducted. The annual review is conducted by the treasurer of the board includes the obtaining assurance that compensation arrangements and benefits are reasonable, based upon competent survey information, and the results of arm's length bargaining.”

“The organization does not make it's governing documents, conflict of interest policy or financial statements available to the general public.”

“Veterinary expense: program service expenses 161,106. Management and general expenses 0. Fundraising expenses 0. Total expenses 161,106.”

“The executive committee has oversight of the audit process.”