Community Energy Services Corporation

“Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management (the executive director) and a member of the board of directors. This group of individuals then discusses the contents of the return withthe outside tax professional. After a full review (with modifications wherenecessary), the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.”

“Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”

“Members of the board of directors review the compensation of all high-level personnel annually in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.”

“Compensation of other high-level personnel and key employees is reviewed at least annually by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.”

“All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where it is available for viewing as an electronic copy) and are also available at the organization's office in berkeley, california (for a physical inspection).”

“OTHER PROGRAM SERVICES 4: Residential Energy EfficiencyCESC provides energy efficiency improvements at no charge to low income housing with funds from US Department of Energy and US Department of Health and Human Services, under contracts with the State of California Department of Community Services and Development, the City of Berkeley, Community Resource Project and North Coast Energy Services. CESC will also provide these services on a fee-for-service basis to residents who do not qualify for federally funded services.Energy Efficiency Audits and InspectionsCESC provides energy efficiency audits and inspections as part of its related programs. Currently, CESC is also the city of Berkeley's contractor for inspections of properties subject to the city's RECO and CECO ordinances, which require installation of certain energy efficiency measures at point of sale.”