California Interscholastic Federation

“The Articles and By-Laws were amended to incorporate changes voted on by the Federated Council or Executive Committee. By-Laws are modified and updated regularly.”

“The CIF is a bottom up organization and its functions are designed to ensure that new rules only come into being after having been examined and voted upon by CIF representatives throughout the state of California. Each CIF member school is assigned to a local league. The school is represented at the league level by the person designated by the governing board to do so. At the league level, the designees enact a league constitution and bylaws, elect league officers and select from among themselves a league representative to the section governing board. The section governing board is usually referred to as the Board of Managers, but there are some section governing boards which have a different name. The section governing boards, in turn, enact their own constitutions and bylaws, their own officers, and establish section policies and rules which, along with league policies and rules, may be stricter than but may not conflict with, CIF rules. Section governing boards select from their membership their representatives to the CIF Federated Council.”

“Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.”

“Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.”

“Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.”

“Tax returns are available for download from several websites and by request from the organization's office in Sacramento, California.”

“All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.”

“The following Articles and Bylaws were either adopted or revised by the Federated Council or Executive CommitteeBylaw Name Multi-School CIF Membership (added language) Heat Illness/Air Quality Index Protocol (addedAQI, reformatted, added b. ) Air Quality Index Protocol (added and Q&A) EAP and AED Protocols (updated, added (2), reformatted) Traditional Competitive Cheer State Championships (updated) Boys Volleyball State Championships ( added) Article Name Membership/Conditions of Membership (added reference to 503.LAED/ EAP requirements) Bylaw Name Special Schools (Revised entire 304 Bylaw) Non-CIF Member School/Club Teams (added Q&A) Statewide Sportsmanship and Ejection Policy (removed *NFHS rule reference) Season of Sports (updated Tennis and Volleyball to reflect State Championship) Professional Tryout (added Q&A) CIF Approved Sports (added STUNT to CSS to clarify) Maximum Contacts (added Note to cross reference other Bylaws) Competitive Cheer Definitions (added STUNT to CCS to clarify) Girls Flag Football (updated NOTE to reflect following CIF rule book)”

“GASB 68 pension expense adjustment = $31816”

“Post-retirement benefit obligation adjustment = -$11000”

“Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual combined financial statements.”