Colorado Auto Theft Investigators Association

“No review was or will be conducted.”

“No documents available to the public.”

“The cati executive board (officers) has delagated some time intensive management duties to independent contractors. Their titles are self explanatory as follows: training coordinator, grant manager and grant writer”

“It should be noted that cati does have directors but they are not part of the governing body and have no voting rights other than as members of the organization. Their role is to basically serve as area coordinators. None of the individuals who were compensated and met the definition of current officers were paid for their services as cati officers. They were paid for their services regarding basic auto theft investigation class instruction”

“Cati does not have any stockholders. It does have members who have voting rights regarding any major decisions by the organization-see governing body decisions for part vi line 7b. The members also nominate candidates and vote for officer positions”

“Cati's members nominate candidates for officer positions and then vote in an organizational election for the candidates of their choice”

“The members vote on any change to cati's constitution (bylaws). The executive board votes on operational issues. However, if the board believes an issue is important to the membership, the board will ask for a membership vote. Most operational issues are discussed by the board and then voted by the membership during monthly meetings. Cati had 225 members for 2024-2025.”

“Upon completion of cati's tax return, the return preparer emails a copy of form 990 and the related schedules to the treasurer. Then it will be reviewed by the board before they are filed. Cati's executive board consists of the president, 1st vice president, 2nd vice president,secretary and treasurer. The board is normally given a week to review the returns.”

“Compensation for cati's independent contractors is set by the executive board and is approved by the colorado auto theft prevention authority (catpa) board. Most of the compensation is based on market value. However, the grant managers compensation is set by grant fiscal rules and may not exceed more than 5% of the total grant awards”

“Requests to view cati's governing documents and tax returns are made through cati's treasurer. There were no viewing requests made during the 2024-2025 fisacl year. Cati's constitution is posted on the cati website for public view”

“The amount on line 11a (other revenue) consists of $20,000 in cati interagency transfers between the cati checking account and the grant account. Under functional expenses there is a corresponding equal amount on line 24b of $20,000 (other expenses). The debits and credits balance out to zero.”

“During the 2024-2025 fiscal year, cati paid independent contractors for services as follows: $21,000 to the training coordinator, $14,280 to the grant manager and $1,500 to the grant writer”

“Please see part viii, line 11a”

“The following government employee had travel expenses paid by cati during the fiscal year. None.although cati sponsors training classes within the state of colorado, valuable training classes and conferences are often offered out of state or outside reasonable commuting distances. Many investigators work for government agencies with limited training budgets. It should be anticipated that cati's travel expenses will be high for public sector employees”

“There are several reviews of cati's financial records to ensure accuracy, completeness and compliance other than a formal cpa audit. Per cati's constitution (bylaws) the president initiates an annual audit of the treasurers records. Three members (investigators) volunteer to review the records for the year after a regular meeting. Upon reviewing the records and in agreement that the records are accurate, the three members sign off on the audit. The colorado auto theft prevention authority (catpa) also performs an audit conducted by the catpa staff to ensure that the grant funds are being applied to their intended purpose.”