Childrens Services Foundation

“The operations manager is responsible for the timely checklist submittal of form 990 to the alliance cpa firm. The completed form 990 will be provided to the executive committee of the board of directors sufficiently in advance of the filing deadline to enable a detailed and conscientious review by the committee. All questions, concerns, etc. Of the executive committee members will be addressed by the chief executive officer of the alliance and incorporated into the form 990 as appropriate. All members of the board of directors will be invited to review the completed form 990 in advance of the filing deadline. All questions, concerns, etc. Of the board of directors will be addressed by the chief executive officer and incorporated into the form 990 as appropriate. After all of the input from the board of directors and the executive committee has been appropriately addressed, the operations manager will file the final form 990 as required.”

“Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the alliance is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

“The organization's chief executive officer is reviewed on an annual basis by the executive committee of the governing body. Compensation changes are discussed and recommended by the executive committee to the board of directors for approval.”

“Based on the chief executive officer's recommendation, the executive committee discusses and determines any compensation changes for key employees of the organization. The board of directors (governing body) approves the executive committee's decision.”

“The annual audit is available upon request. Financial statements are reviewed on an ongoing basis during the board of director's calendared meetings and available upon request. Governing documents are available upon request.”

“Attachment to form 990 schedule a part iv section b line 1:article ii of the bylaws states that the board of directors of the childrens services foundation shall be the board of directors of the california alliance of child and family services inc (the supported organization).”

“Payroll costs:the organization shares employees with california alliance of child and family services (the supported organization) and reimburses them for its share of payroll, payroll taxes and benefits. Payroll costs for these shared employees are reported on 990 part ix lines 7, 9 and 10.no payroll tax returns are filed by the organization; all wages and salaries are reported under the federal identification number of the supported organization.see schedule r for the organization's share of shared payroll costs.”

“Automatic extension to november 16, 2023:the entity is located in a county affected by the 2023 california winter storms. Under ir-2023-189 and ir 2023-02, the taxpayer is automatically granted a federal filing and payment extension to november 16, 2023. The state of california conformed with this extension. No late filing or payment penalties should be assessed.”