Childserve Community Options Inc.

“The organization's policy for review of the form 990 return includes review by the independent audit subcommittee of the finance committee and distribution to the board of directors prior to filing the return.”

“Members of the governing board and key employees are required by policy to acknowledge in writing their understanding and compliance with the organization's conflict of interest policy. This is done annually with 100% response rate required.”

“The executive committee of the organization's board of directors has the responsibility to oversee the implementation of the executive compensation policy for the executive positions and key employees as defined by the irs. The executive committee will approve the compensation arrangements for the president/ceo without discussion or voting participation of the president/ceo. The executive committee will document the basis for executive compensation determinations concurrently with approval. The documentation contains the comparability data that was relied on and how the data was obtained. A comprehensive market based study will obtain compensation data for each key employee from similar type agencies and organizations every three years. During the years when the comprehensive market based study is not conducted, market based information such as the cpi or comparable data will be used annually to make adjustments to the midpoint.”

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

“Childserve community options reports costs relating to compensation, salaries wages, employee benefits, and payroll taxes on schedule ix, lines 5-10. Childserve, inc. (a related organization) serves as a common paymaster for the organization. As such, childserve, inc. Is responsible for filing forms 941 and w-2's under its tax identification number, not the organization's tax identification number.”