Internat'L Assoc of Forensic Nurses Inc

“Information regarding the scheduling and agenda items may be obtained from the home office. The information is also listed in the member only area of the website. Closed sessions will be held whenever confidential or sensitive information requires discussion (e.g. Personnel, legal, confidential, anonymous donors etc.). Time will be allotted during each monthly board meeting for conducting closed session business. Members that plan on attending the board meetings will make the home office aware seventy-two hours before the meeting. A copy of the policy will be provided to the attendee prior to the board meeting. Members that have not made their attendance known will only be admitted on a space available basis. So that meetings may be conducted in the most orderly manner, discussion of agenda items will be limited to communications among board members and those individuals the president recognizes to speak. Visitors will be asked to refrain from taking part in the board's deliberations except upon request from the board, and otherwise not disrupt the board's work. Addressing a meeting of the board any individual or group wishing to address the board of directors must submit written notice of the request at least two weeks prior to the meeting date to the board office. -the request must include a brief description of the specific matter to be addressed which can be included in the board information package if approved by the president of the board of directors. -the president will review the request and the group or individual will be notified no less than one week in advance of the meeting date as to whether the request can be accommodated and its appropriateness to be presented to the board. The president may refer requests to other committees. -presentations must be limited to a maximum of five minutes. If the address is based on the submission of a group, one person must be identified as the spokesperson for the group. -presentations may be declined. Reasons for declining a presentation may include a time restrictions, inappropriate or irrelevant content, etc. -presentations will usually be heard at the beginning of the meeting and will be noted on the meeting agenda. -the board will receive agreed-to presentations but is not obligated to respond or take action on these presentations. -a person or group may only address the board on a particular subject once during a 12-month period.”

“Bylaws were adjusted to change the term limits for the board of directors, and also added two non-member board seats.”

“In june 2024, the association discovered a fraudulent credit card scheme that had been ongoing since 2019. This fraud involved a former association employee, who had misused association funds for personal expenditures. The fraud resulted in unauthorized transactions, charged to the association totaling approximately $844,000 over the five-year period. This was discovered through an ongoing internal investigation, following the employee's departure from the association early in 2024. The investigation determined that this fraudulent activity materially impacted the financial statements for the fiscal years 2019-2024. The estimated cumulative effect of fraud on prior periods is an overstatement of expenses of approximately $838,000. $6,098 is related to the year ended december 31, 2024, and is included in fraud expense on the statement of functional expenses. Corrective actions upon discovery of the fraud in 2024, management took immediate action to address the issue and prevent future occurrences: - improved the segregation of duties between the approval and recording of all expense transactions. - automated the uploads of credit card transactions directly into the accounting system to prevent any manual manipulation and reconciled the transactions to the statements. - updated the association policies around vendor management and allowable/non allowable operating expenses. - the employee was terminated prior to discovering the fraud.”

“The organization has members. Voting membership is open to anyone who holds a regular membership. The organization may also allow non-voting members, subject to establishment by the board of directors. There are four categories of membership: regular, associate, student, and retired.”

“The board of directors are elected by a simple majority vote of all members in good standing with voting privileges who return a ballot.”

“Each member shall be eligible to vote on those matters reserved for members in the bylaws or requiring member approval under the laws of the state of georgia.”

“The ceo will sign and file the form 990. The treasurer reviews the form prior to signing by the ceo. The finance committee and full board of directors are also provided a copy of the return prior to filing.”

“All officers, directors, and key employees annually submit a disclosure of interests (or absence thereof) of any conflicts. The ceo reviews the annual disclosures and takes appropriate action. The conflict of interest policy is reviewed annually with incoming and returning board members. Individual bod members are strongly encouraged to disclose conflicts that may arise during the year to allow the board to make a decision on how to address such conflicts.”

“The entire board of directors evaluates the ceo's performance on an annual basis. After the evaluation, the board reviews salary comparability data and determines if there will be any increase in compensation. The board sets and approves the ceo's compensation level.”

“All governing documents, conflict of interest policy, and financial statements are made available to members of the association through the association's website. The general public would need to request such copies.”

“Other professional consultant fees: program service expenses 671,923. Management and general expenses 729,555. Fundraising expenses 0. Total expenses 1,401,478.”

“The audit oversight process has remained unchanged from the last year in which the organization received an audit.”