Avenidas

“The board of directors has delegated responsibility for review of form 990 to the audit committee of the board; such committee does review the return before it is filed. Form 990 is sent to all board members via email before filing. Questions from the board or committee are responded to via email or in meetings.”

“Avenidas encourages the active involvement of its directors, officers, and employees in the community. In order to deal openly and fairly with actual and potential conflicts of interest or the appearance of such conflicts as a consequence of this involvement, avenidas has adopted a conflict of interest policy. Conflict of interest compliance is reviewed annually at a board meeting. Board members and employees with substantial influence over avenidas are annually required to sign the organization's "annual affirmation and disclosure statement." the policy dictates a duty to disclose conflicts of interest. Each employee shall disclose to the chief executive officer all material facts regarding the affiliation of such employee with any person with whom avenidas is considering entering into a transaction. The employee shall make that disclosure promptly upon learning of the link between that person and transaction. The chief executive officer and any other person with substantial influence over avenidas shall disclose to the board all material facts regarding his or her affiliation with any person with whom avenidas is considering entering into a transaction. The chief executive officer or person with substantial influence shall make that disclosure promptly upon learning of the link between that person and the transaction. If there is a question as to whether the employee has substantial influence over avenidas, the chief executive officer shall present this issue to the board of directors, and the board shall resolve the matter. The ceo determines a conflict of interest with regard to an employee without substantial influence over avenidas; the board determines if a conflict of interest exists with regard to the ceo or an employee with substantial influence over avenidas; the remaining board members determine if a conflict of interest exists with regard to a board member. At any meeting of the board at which a transaction involving an affiliated person will be considered, a director shall disclose to the members of the board all material facts regarding the director's affiliation with any person with whom the board is considering entering into any transaction. After an affiliation disclosure by a board member, the board member shall leave the meeting while the implications of the affiliation are considered and voted upon. The remaining board members shall determine if a conflict of interest exists. To ensure that avenidas operates in a manner consistent with its charitable purposes and its status as an organization exempt from federal income tax, the board shall authorize and oversee a periodic review of the administration of this conflict of interest policy. The review may be written or oral. The review shall consider the level of compliance with the policy, the continuing suitability of the policy, and whether the policy should be modified and improved.”

“The board of directors typically reviews the compensation of the ceo and cfo annually. As part of these reviews, the board examines published market data of comparable nonprofits in the organization's geographic area. Ceo after soliciting input from the board and key staff members, the board chair writes and presents a review of the ceo's performance and makes a recommendation to the board regarding any proposed changes to the ceo's compensation. After discussion, the board votes to approve the final salary action for the ceo. The two most recent reviews of the ceo's compensation and performance took place in july 2022 and july 2023. Cfo the ceo reviews the cfo's performance and makes a recommendation to the board regarding any proposed changes to the cfo's compensation. After discussion, the board votes to approve the final salary action for the cfo. The two most recent reviews of the cfo's compensation took place in september 2022 and august 2023.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the same period of time set forth in sec. 6104(d).”

“The volunteer hours and headcount are collected by each program manager for their respective program through email, from hard copy, sign in binders, or spreadsheets, depending on the program. They are then totaled and entered into a spreadsheet each month that is used for data collection for internal purposes, grants, city report contract requirements, etc. The volunteers do the following work in service of the agency's programs: tutor kids, provide rides for seniors, provide tax & health care counseling, teach classes at our bryant street center, help with activities at our adult day care center, volunteer for one another through the village program, serve on committees, help staff put on events throughout the year, provide one-on-one tech tutoring, support the lgbtq outreach/admin needs, help staff run the avenidas chinese community center at cubberley, providing classes, put on events for chinese holidays, provide musical entertainment for our rose kleiner center, provide outreach calls and friendly visiting, support the development department with administrative work, deliver groceries, medications, library books and ppe, and serve on the board of directors. Other miscellaneous work as needed as well.”