Lancaster County Society for the Prevention of Cruelty to Animals

“There are no committees with the authority to act on behalf of the governing body. Any actions required by a committee are approved by the board of directors.”

“The organization's form 990 will be reviewed initially by the executive director. After the executive director has reviewed, a copy will be provided to each member of the board with adequate time to review and comment. After the comment period has lapsed, the 990 will be filed with the irs.”

“Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest is an interested person. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to discuss all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. An interested person may make a presentation at the governing board or commttee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. 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. After exercising due diligence, the governing board or committee shall determine whether the organization 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. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shal determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization'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 the transaction or arrangement. The minutes of the governing board and all committees with board delegated powers shall contain: * the names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board's or committee's decision as to whether a conflict of interest in fact existed. * the names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.”

“The compensation process includes a review and approval by the board of directors of comparable salaries from humane societies and spcas in the surrounding counties. Deliberations and decisions are documented in the minutes of the board meetings.”

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request. The organization includes a copy of its financial statements with the state registration filed with the pennsylvania department of state, bureau of charitable organizations. These documents are a matter of public record and can be viewed at the bureau office.”

“The board of directors assumes responsibility for the oversight of the audit of its financial statements and selection of an independent accountant.”