Community Center for Immigrants Incorporated

“Preparation by Executive Director The Form 990 is prepared in-house by the Executive Director using the organizations financial records program data and other relevant documentation. The Executive Director ensures all required parts of the return and applicable schedules are completed accurately. Internal Review Upon completion of the initial draft the Executive Director conducts a self-review of the form to confirm consistency accuracy and alignment with the organizations operations and finances for the tax year. Board Review and Input A full draft of the Form 990 is then shared with the governing board prior to filing. Board members are provided with adequate time to review the document raise questions and request clarifications or corrections. Revisions and Finalization Any feedback from board members is reviewed by the Executive Director who makes necessary revisions to ensure the return reflects accurate information and adheres to IRS requirements. Filing and Recordkeeping Once finalized and approved the Executive Director files the return electronically. A copy of the filed Form 990 is retained in the organizations records and provided to all board members. The return is also made publicly available as required.”

“The organization regularly and consistently monitors and enforces compliance with its policies including its conflict of interest and other governance-related policies through the following practices: Annual Disclosure Process Each board member and key employee is required to complete and sign an annual disclosure form affirming that they have received read and understood the policy e.g. conflict of interest policy and have disclosed any actual or potential conflicts of interest. These forms are reviewed and maintained by the Executive Director. Board Oversight and Meeting Protocols At the beginning of each board year the policy is reviewed with all board members. During board and committee meetings members are reminded of their obligation to disclose conflicts and any disclosed conflicts are noted in the meeting minutes. Board members with a conflict are recused from related discussions and votes. Executive Monitoring and Documentation The Executive Director is responsible for monitoring day-to-day compliance with organizational policies and bringing any concerns or violations to the attention of the board. All actions taken in response to policy violations are documented and addressed appropriately. Training and Reinforcement Key staff and board members periodically receive guidance on policy obligations to reinforce understanding and compliance.”

“Review and Approval by Independent Persons Compensation decisions are reviewed and approved by the governing board or a designated compensation committee composed entirely of individuals who have no conflict of interest with respect to the compensation arrangement. These independent persons ensure that no individual involved in the decision has a personal financial stake in the outcome. Use of Comparability Data In determining appropriate compensation levels the board or committee reviews compensation data for similar positions at comparable nonprofit organizations. This data may include: IRS Form 990s from peer organizations Salary surveys or benchmarking studies Geographic or sector-specific compensation information Contemporaneous Documentation and Substantiation The deliberations and decisions related to compensation are documented at the time they are made. This includes: Meeting minutes that record the names of the persons present A summary of the comparability data used The approved compensation amount Any recusals due to potential conflicts of interest These records are maintained in the organizations official files to ensure transparency and to substantiate the reasonableness of compensation under IRS regulations. Periodic Review Compensation levels are reviewed periodically typically on an annual basis or when there is a change in duties or market conditions to ensure they remain competitive and appropriate.”

“Governing Documents CCIs articles of incorporation and bylaws are available to the public upon request. Individuals may contact CCI via email phone or in writing to request copies. Conflict of Interest Policy CCIs conflict of interest policy is available to the public upon request and may also be reviewed in person at CCIs main office. The policy is shared with new board members and reviewed annually during board orientation and policy review sessions. Financial Statements CCIs financial statements-whether audited or internally prepared-are available to the public upon request. In addition CCI provides copies of its filed Form 990 on request and through the IRS and public platforms such as GuideStar Candid.”

“| Description:, Explanation:, Amount:| Line 9 reflects an overpayment of $190.90 made to an employee as part of a December expense reimbursement in 2024. The employee repaid the amount in January 2025. Because CCI uses the cash basis of accounting the repayment will be recorded in the following year requiring an adjustment here to accurately reflect the net change in fund balances for the reporting year., 190.90 overpayment, $-191| An additional $1 rounding adjustment is included to reconcile the change in net assets to the balance sheet total., Rounding, $-1|”