California Association of Latino Superintendents and Administrators

“The executive director reviews form 990 for accuracy. Subsequently, form 990, complete with all schedules, is provided to the entire board before filing with the irs.”

“The purpose of the conflict of interest policy is to protect the california latino superintendents association's ("calsa") interest when it is contemplating entering into a transaction or arrangement that might benefit the private personal interest of an officer or director of calsa or might result in a possible excess benefit transaction. The policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations. 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 disclose all material facts to calsa's board of directors and any members of calsa committees with governing board delegated powers considering the proposed transaction or arrangement. An interested person includes a director, officer, or member of any calsa committee. After disclosure of the financial interest and all material facts and after any discussion with the interested person, the interested person leaves the calsa board of directors or committee meeting while the determination of the issue of whether a conflict of interest exists is discussed and voted upon. The remaining calsa board or committee members then decide if a conflict of interest exists. Procedures for addressing the conflict of interest. (a) an interested person may make a presentation at a calsa board or committee meeting. However, after the presentation, the interested person must leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. (b) the chairperson of the calsa board of directors or of the committee will, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. (c) after exercising due diligence, calsa's board of directors or, if applicable, a calsa committee will determine whether calsa 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. (d) if a more advantageous transaction or arrangement is not reasonably possible under the circumstances not producing a conflict of interest, the calsa board of directors or calsa committee determines by a majority vote of the disinterested directors whether the transaction or arrangement is in calsa's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, the calsa board of directors or calsa committee makes its decision as to whether to enter into the transaction or arrangement. Violations of the conflict of interest policy. (a) if the calsa board of directors or calsa committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it will inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. (b) if, after hearing the member's response and after making further investigation as warranted by the circumstances, the calsa board of directors or calsa committee determines the member has failed to disclose an actual or possible conflict of interest, it will take appropriate disciplinary and corrective action. The minutes of calsa board of directors meetings and all meetings of calsa committees with board delegated powers contain: (a) the names of the persons who disclosed or otherwise were found to have a financial interest in connection with any actual or possible conflict of interest, the nature of the financial interest, and any action taken to determine whether a conflict of interest was present, and the calsa board of directors or calsa committee's decision as to whether a conflict of interest in fact existed; and (b) the names of the persons who were present for discussions and voting relat”

“Governing documents, the conflict of interest policy, and financial statements are available to the public upon request. However, current tax law does not require theses documents be provided to the public.”

“Staffing services: program service expenses 13,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,000. Other professional fees: program service expenses 677,626. Management and general expenses 0. Fundraising expenses 0. Total expenses 677,626.”