Center for Learning & Development

“The 990 and annual audit are usually performed in tandem by two separate accounting firms so that there is a check and balance system in place. Upon completion of the audit, the auditors present their findings to the organization's financial committee (board members with expertise in finance, including the board treasurer) without management present. The committee presents their comments and the final audit findings to the board. The business manager, executive director, and the board treasurer participate in the preparation of the 990 by an outside accounting firm. The 990 is then reviewed by the cld financial committee to correct anything noted or omitted. The cld financial committee presents the 990 to the cld board of directors for change/approval prior to its submission to the irs.”

“Each officer, director, employee or other person/entity ("person") associated with the center for learning & development (cld) is required annually to certify that he or she either has no conflict of interest or has disclosed any potential conflict of interest. This policy is carried out in the following manner: each person is provided a list of major vendors and customers by the cld's business manager for review and asked to disclose in writing any potential conflicts of interest. These conflicts of interest are documented in the accounting records by the business manager. From that point forward, it is each person's responsibility to abstain from voting or decision making with regard to a business transaction where a conflict of interest has been noted or as one may arise.”

“Management presents the salary history, comparable salaries for these positions, and recommendations for salaries within budgetary constraints to the organization's finance committee. The committee can then determine to make increases or decreases based on their expertise and judgment. The salary recommendations are then presented to the full board along with the proposed budget for their approval.”

“The organization makes all governing documents available upon request.”

“Encircle: center for learning & development is joining forces with juvenile services, local mental health agencies, local school districts, and other pertinent youth-serving community agencies in order to create and effectively implement a comprehensive and collaborative wraparound service model to decrease recidivism among our youth.”

“ROUNDING -1.”

“The process for oversight and selection has not changed from the prior year.”