Access for Special Kids Resource Center Inc.

“The 990 is prepared by an external, subcontracted CPA with assistance from the internal Bookkeeper and oversight from the Executive Director and Board of Directors. The Board of Director's Finance Committee, including the Treasurer and other board members with financial backgrounds, reviews Form 990 first. Once any edits/corrections are addressed, the final document is reviewed by the full Board. The full board, through quorum, then takes action to approve the 990 by a final, 2/3 majority vote. The Board President signs the return once it is board approved, and prior to filing with the IRS.”

“All policies and procedures, including the Conflict of Interest Policy and Procedure are reviewed/edited/updated by the Board Governance Committee annually, and brought to the full Board membership, via quorum, for a 2/3 majority vote for approval. The Conflict of Interest Policy and Procedure include annual board training regarding what a potential conflict of interest is, and how to report one to the organization if one arises. The training is followed by an annual board member filing of a conflict of interest form during the annual meeting. The form requires the board members to list any potential conflicts or state that none exist. The board members then sign and date the form. While the form is filled out annually by all members, it is available to be updated by any member at any time that a member's circumstances change. All forms are compiled by the Executive Director and held in the master files. If any potential conflicts exist, they are reviewed by the Governance Committee for recommendation and action by the board. Recommendations from the committee to the board may include items such as requiring a member to refrain from vote or comment on certain items, projects or financials, or asking a member to resign from the board. Recommendations and actions regarding conflicts of interest depend on the nature and comprehensiveness of the conflict and are considered on a case-by-case basis.”

“There are not currently any officers being compensated. The Executive Director and Key Employees are market studied every three years, or more often as needed, through Human Resource consulting services, 990 search, and review of similar services in other, like-funded organizations. This process is completed by the Executive Director with oversight and validation by board Executive Officers. Salaries for key staff are recommended to the full Board for final approval by vote by the Executive Director after first receiving review by the Board Finance Committee to ensure budget and contract alignment. Generally, approved changes take effect the next fiscal year. However, extenuating circumstances may prompt a change at a different time during the fiscal year. The same process occurs for the Executive Director compensation, but is carried out by the Executive Committee, led by the Board President, and approved through a 2/3 vote from the full board.”

“These documents are available to the public upon request and to the board and organizational leadership via Dropbox currently. A new website is still in development which will house the documents publicly for view as needed with a password protected portal for documents relevant to board and leadership. The website is in final production stages and will then migrate to a live environment.”