Episcopal Community Services of San Francisco

“The taxpayer's accounting firm forwards the form 990 to the cfo. Upon review, the cfo forwards the form 990 to the finance committee for their review prior to finalizing the form 990. The form 990 is forwarded to the board members for their review prior to filing the form 990. Any questions from either the finance committee or board members are forwarded to the cfo. Either the cfo or the accounting firm addresses the questions from the board.”

“Board members are covered by ecs's board of directors' conflict of interest policy, which requires that each director file an annual conflict of interest disclosure of actual and/or potential conflicts. The policy further requires disclosure of such actual and/or potential conflicts of interest prior to board consideration of a related matter. After disclosure of the interest and all material facts and any discussion with the interested director, the remaining disinterested directors, with the interested director absent, shall decide by a majority vote whether the matter at issue presents an actual conflict of interest and, if so, whether the conflict should be waived because the transaction or arrangement is lawful, compliant with ecs's bylaws and not adverse to ecs's best interests. In waiving a conflict, ecs may require the affected director to provide it with certain assurances or waivers. The board of directors will not approve and ecs will not participate in any self-dealing or excess benefit transaction prohibited by law. Should the board of directors determine that a director has failed to disclose an actual or possible conflict of interest, it shall take disciplinary and corrective actions, up to and including removal from the board.”

“The human resources director with the executive director, associate director and cfo periodically review compensation ranges and actual wages for all positions in the organization, weighing both internal and external equity factors. The executive director and the cfo consider the data in developing the annual budget, which it reports in detail to the finance committee prior to submission of the budget to the board of directors for approval. Further, the board of directors annually reviews the compensation of the executive director, the cfo and the associate director in executive session and acts formally to effect any changes, documenting its action by board resolution.”

“Ecs makes its recent audited financial statements, forms 990, and other documents available to members of the public in compliance with its policies and procedures regarding the sunshine ordinance. Further, ecs's articles of incorporation, bylaws, conflict of interest policy and other documents are examined annually by public funders as part of san francisco's citywide fiscal and compliance monitoring. All documents are made available for the same period of time set forth in sec. 6104(d).”