Center for Applied Linguistics

“The board of trustees shall have an executive committee. The committee shall consist of: the chair and vice chair of the board, the president of the corporation, and not fewer than two additional members of the board to be elected annually. The executive committee may exercise any and all powers of the board of trustees including, but not limited to, the removal of officers when board is not in session. It may make rules for handling and conduct of its meetings and shall keep the records hereof. It shall report each of its actions to the board of trustees at the first meeting of the board after such action has been taken.”

“Draft of the 990 as prepared by the organization's accounting firm will be reviewed by the organization's vp finance/ treasurer, president, & vp human resources/ secretary. Their comments will be forwarded to the accounting firm for inclusion in the return. A complete revised draft of the 990 will then be electronically sent to the board of trustees for comment/review, in accordance with the organization's policy. Any comments/questions will be addressed by management or the accounting firm. The final 990 will then be filed with the irs by the filing deadline, including extensions.”

“The organization regularly and consistenly monitors compliance with its conflict of interest policy. Its trustees and officers review the policy annually and sign a form that indicates their compliance with the policy. All employees sign a form that acknowledges their compliance with the policy. The policy is explained to new employees when they are hired. When signing the form, each person discloses any situation that may give rise to a conflict of interest. The policy is included in organization's staff handbook, and staff are referred to that resource regularly for relevant policies. If a situation arises at any time where an employee has a personal, familial, or business relationship that could reasonably give rise to a possible conflict of interest, that employee informs the president, who then follows the guidelines of the policy for determining if a conflict exists and how to proceed. The chair of the board will meet with (either in person, by conference call, or electronically) the board executive committee to investigate the situation and bring recommendations to the board. The board will decide on an appropriate course of action. The chair will be the final arbitrator of possible conflicts of interest unless the situation involves the chair, in which case the procedure will be guided by the vice chair. The person involved in the determination about a possible conflict of interest shall not be present during the discussion unless specifically required to give testimony and shall not vote on the issue.”

“The process for determining compensation for the organization's president follows the organization's compensation policy. The cal board of trustees sets the compensation for the cal president (at hiring and annually). The cal president sets the compensation for other officers of the corporation and other key employees. The board of trustees will review the compensation of officers and other key employees on an annual basis. Documentation of the review and final decision at each meeting will be filed with the corporate secretary. When hiring the president and other key employees, and thereafter on an annual basis, the board will perform a thorough review to determine suitable compensation. This process will include a review of comparability data by the board or by an independent compensation consultant hired by the board. Comparability data can include compensation surveys, written employment contracts and 990s of similar organizations. The board will retain documentation of the deliberation and final decision, filed with the corporate secretary. The cal board will set the compensation for the president (at hiring and then annually during the executive session at the march meeting). The president will set the compensation for other key employees (at hiring and annually in conjunction with annual performance reviews), and the board will review those salaries annually at the september meeting during the executive session. Key employees currently include officers and division directors, but the list may be modified as determined by the board, in keeping with the definition in use by the irs.”

“The center for applied linguistics makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. When a request is received, a copy of the document is provided, or inspection at the cal office is arranged.”

“Other service fees: program service expenses 1,835,000. Management and general expenses 355,047. Fundraising expenses 0. Total expenses 2,190,047.”

“The process has not changed from the prior year.”