The Center for Cultural Power

“The organization does not have "members" by definition of the bylaws of the organization; however, the form 990 instructions also define "member" as any person (including corporations) who have the right to participate in the organization's governance, including electing members of the governing body. As such, celef has one sole member with the right to elect members of the governing body, citizen engagement lab, a california nonprofit public benefit corporation.”

“Directors of cel education fund are designated by citizen engagement laboratory (cel), a california nonprofit public benefit corporation described by section 501(c)(4) of the internal revenue code, provided that not more than 49% of the persons serving on the cel education fund board of directors at any one time may be concurrently serving as officers, directors, or employees of cel.”

“The bylaws of cel education fund may be amended or repealed by the approval of a majority of the board of directors; however, any such amendment or repeal is effective only if approved in writing in advance by cel.”

“The governing body does not have separate committees. As such, part vi, section a, line 8b has been answered "no".”

“The form 990 is prepared by an outside accounting firm based off information submitted by the organization's accounting and finance department. The form is then reviewed by the organization's cfo and executive director prior to submission to the internal revenue service.”

“Every board member is required to complete and sign the conflict of interest declaration annually. On the declaration they disclose whether they or any member of their immediate family have affiliations or interests which, when considered in conjunction with their position with or relation to celef, might constitute or be perceived as a conflict of interest. Each director must abstain from both deliberation and voting on any decision in which a conflict of interest might provide material financial benefit to that director or a member of their immediate family. Further, at the beginning of each board meeting, the chair or meeting facilitator will ask if any director has a conflict of interest to declare regarding any item on the meeting agenda. If such conflict is declared, and rises to the level of material financial benefit, the director will then abstain from both deliberation and voting on that item. Further, if, during the meeting a director becomes aware of a conflict or potential conflict with an item on the agenda, and that item rises to the level of material financial benefit, the director must then declare the conflict or potential conflict and recuse themselves from both deliberation and voting on that item. Finally, if a board member is uncertain whether they have a conflict or whether the conflict rises to the level of material financial benefit, the chair of the board is empowered to make that determination.”

“Comparable compensation data is submitted to the board and approved by a majority of disinterested directors. Contemporaneous documentation and record keeping of the deliberations and decisions regarding the compensation arrangement is made. There have been no adjustments to the salary rates established for the executive director, officers, or other key employees since these were last established by the board of directors in 2016.”

“The governing documents and financial statements are made available upon request. The conflict of interest policy is not made available to the public.”