Human Development Center Inc

“Prior to filing, form 990 is reviewed by the ceo and cfo and then shared with the board of directors.”

“From the conflict of interest policy for hdc board of directors: procedure a. Prior to board or committee action on a contract or transaction involving a conflict of interest, a director or committee member having a conflict of interest and who is in attendance at the meeting shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting. B. A director or committee member who plans not to attend a meeting at which s/he has reason to believe that the board or committee will act on a matter in which the person has a conflict of interest shall disclose to the chair of the meeting all facts material to the conflict of interest. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting. C. A person who has a conflict of interest shall not participate in or be permitted to hear the board's or committee's discussion of the matter except to disclose material facts and to respond to questions. Such person shall not attempt to exert his/her personal influence with respect to the matter, either at or outside the meeting. D. A person who has a conflict of interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining the presence of a quorum for purposes of the vote. The person having a conflict of interest may not vote on the contract or transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot. Such person's ineligibility to vote shall be reflected in the minutes of the meeting. E. Responsible persons who are not members of the board of directors of hdc, or who have a conflict of interest with respect to a contract or transaction that is not the subject of board or committee action, shall disclose to the chair or the chair's designee any conflict of interest that such responsible person has with respect to a contract or transaction. Such disclosure shall be made as soon as the conflict of interest is known to the responsible person. The responsible person shall refrain from any action that may affect hdc's participation in such contract or transaction. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the chair or the chair's designee, who shall determine whether there exists a conflict of interest that is subject to this policy. F. A responsible persons and/or family members of responsible person receiving services from hdc are not considered a conflict of interest, but the responsible person must exercise good faith in all transactions in which s/he are involved and should not use his/her position or knowledge for personal gain. A responsible person should recuse his/herself from participation in any discussion, decision making, and/or voting that may be influenced by services being received. Review of policy a. Each new responsible person shall be required to review a copy of this policy and to acknowledge in writing that s/he has done so. B. Each responsible person shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which the responsible person is involved that s/he believes could contribute to a conflict of interest arising. Such relationships, positions, or circumstances may include service as a director of or consultant to a nonprofit organization or ownership of a business that might provide goods or services to hdc. Any such information regarding business interests of a responsible person or a family member shall be treated as confidential and shall generally be made available only to the chair, the chief executive officer, and any committee appointed to address conflicts of interest, except to the extent additional disclosure is necessary in connection with the implementation of this policy. C. This policy shall be reviewed annually”

“Compensation of officers must be approved by the board of directors and recommended by the personnel committee of the board.”

“The governing documents, conflict of interest policy, and financial statements are not available upon request.”

“The process for overseeing the audit of the financial statements and selection of an independent accountant that audited the financial statements has been consistent with prior years.”

“Audit set forth in the uniform guidance, 2 c.f.r. Part 200, subpart f is currently underway and will be finalized shortly after the 990's extended due date of 11/15/2024.”