Association of California School

“The executive committee is made up of several board members with the authority to act on behalf of the full board between board meetings. Also, there is an audit committee and a finance committee composed of board members. The audit committee is responsible for meeting with the external auditors and reviewing audit results. The finance committee is responsible for reviewing internal financial results, actual vs. Budget, investments including results and compliance to board policy, and the annual tax return. The past president of the board is chair of the audit committee. The vice president of the board is chair of the finance committee.”

“The organization has members that have the right to elect members of the organzation's governing body.”

“Members belong to a charter which in turn are part of a region. Each region elects one representative from their region to be on the board of directors. Regions also send delegates to a delegate assembly with number of votes based on number of members in their region.”

“Decisions by the board may be subject to approval by members including state council presidents, state committee chairs, board members, region officers and additional members based on the total members in each region.”

“The final version of form 990 will be made available to the board of directors. Management reviews the 990 throughout preparation with cpa firm.”

“Any director, officer, or member of a committee with powers delegated by the board of directors, with a direct or indirect conflicting interest, including any financial interest, are required to comply with the conflict of interest policy and complete an annual statement reporting any potential conflicts. In connection with any actual or possible conflict of interest involving a board member or executive director, the interested executive director or board member should disclose the existence of the conflict of interest or potential or perceived conflict of interest to the association's board president in writing, with a copy to human resources. The interested person should disclose all material facts related to the conflict. The board president shall advise the executive committee of the board (consisting of disinterested board members) which shall determine if a conflict exists and, when appropriate, investigate alternatives to the proposed transaction or arrangement. In advance of any board action on a transaction or arrangement related to the actual or potential conflict, the board president shall disclose to the executive committee of the board all facts material to potential or actual conflict. After an opportunity to fully discuss the matter, the executive committee of the board shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the association's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. As to disclosures of actual or potential conflicts of interest by staff members, the executive director shall take action consistent with this policy. If the executive committee of the board (as to board members or the executive director) or the executive director (as to staff members) has reasonable cause to believe that a board member, executive director or staff member has failed to disclose actual or possible conflicts of interest, it or he/she shall inform such person of the basis for such belief and afford such person an opportunity to explain the alleged failure to disclose. If, after hearing such person's response and after making further investigation as warranted by the circumstances, the executive committee of the board (as to the executive director or a board member) or executive director (as to staff members) determines the person has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. The board president or executive director shall, as appropriate, keep records of all disclosures made to them pursuant to this policy. The minutes shall also contain the names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings, and that the interested person was not present during discussion or decision on the matter, and did not vote.”

“The executive director position has a contract that is reviewed and approved by the board annually. Comparability data was considered from similarly qualified persons in functionally comparable positions at similarly situated organizations. All deliberations and decisions regarding this compensation arrangement are documented. All other positions are graded by hr to fit within a salary range on acsa's salary grid. For each range, there are eight steps. A new hire is hired into a certain range and step with the approval of the executive director. The salary range grid is updated annually as part of the annual budget which is approved by the full board of directors. This process is conducted annually. The process described here was last completed in 2024.”

“The organization, at its discretion, makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“The organization has a committee that assumes responsibility over the financial statement audit and the process has not changed from the prior year.”