Tri-Counties Association for the Developmentally Disabled Inc.

“Cpa firm and chief financial officer of tcrc present the form 990 to the audit subcommittee of the tcadd board for approval. Once this is approved, the final version of the form 990 is forwarded to the full board of directors before filing with the irs.”

“The board members and staff annually complete a conflict of interest statement (coi). The board reviews coi statements from board members and the agency reviews coi statements from employees. Any conflict that arises that cannot be resolved by management or is not appropriate for management, is brought up to the chairman of the board and dealt with by the board on a case by case basis.”

“When the executive director's contract is up for renewal or renegotiation, the compensation subcommittee of the board will rely upon comparability data to determine a fair compensation of the executive director. The compensation sub-committee uses resources like comparable nonprofit organizations in tri-counties regional center's area to benchmark pay, along with market information from other regional centers, private foundations, and not-for-profit or for-profit organizations to assess the competitiveness of the compensation. Once a decision has been made by the sub-committee, it then presents to the full board its compensation recommendations and the full board will vote whether to approve. The executive director (ed) has a 5 year contract with the board of directors effective january 1, 2012. All compensation for the ed follows the language of this contract. No additional compensation was provided and no changes were made to the contract during the tax year. At the time the contract was established, the board used a process that included the elements above. The board of directors, effective july 3, 2016, approved a 10.5% salary increase. Those employees in positions of psychologists were approved a 22.5% increase for market comparability. Funding for eligible salary increases was received through assembly bill (ab) x2 1. In addition, all employees, including officers and key employees, received a 1.5% increase in their compensation effective january 2017. The executive director presents to the board for approval a recommendation to increase salaries and/or benefits of management and confidential employees. Salary and benefit data for comparable nonprofit organizations in tri-counties regional center's area, along with market information from other regional centers, private foundations, and not-for-profit or for-profit organizations will be used to assess the competitiveness of the compensation.”

“The form 990 is available upon written or verbal request to anyone who inquires to the organization. Documents, including the determination letter, the bylaws, and the articles of incorporation are also available upon request to the organization.”

“The entity receives funding on an annual basis from the state of california. The regional center contracts with the department of development services to provide or coordinate services and supports for individuals with developmental disabilities. There is no money spent by the organization for fundraising from private donors.”

“Pursuant to the lanterman act of the state of california, the filing organization is required to appoint persons with disabilities (persons who receive services) or their parents or legal guardians to the board of directors. The lanterman act also requires one board member to be a service provider. Comply with this state law, the center's board of directors includes 4 persons served, 7 parents/legal guardians of persons served, and 1 service provider as of june 30, 2017.”

“Pursuant to the terms of the contract with the dds, equipment purchases become the property of the state and, accordingly, are charged as expenses when incurred. For the years ended june 30, 2017 and 2016, equipment purchases totaled $151,105 and $581,289.”

“Change in defined benefit plan liability -4,080,309. Change in deferred post-retirement health care plan 1,477,285.”

“There were no change to the oversight process or selection process during the tax year.”

“In prior years, the center had not recorded the defined benenfit pension plan in the financial statements. The center disclosed the amount in the notes to the financial statements. Prior year adjustements were made to correct the understatement of the unfunded defined benefit plan liability and change in defined benefit plan liability and the overstatment of net assets and changes in net assets”