Filoli Center

“Management (the interim director of finance and accounting and the interim executive director) reviewed the form 990 provided by the tax preparing firm. Upon satisfaction, management provided a complete copy of the form 990 to the audit committee for a detailed review. Upon the audit committee's review, a public disclosure copy of the form 990 was provided to the board prior to filing.”

“Filoli center has a written conflict of interest policy. However, the organization is in the process of implementing a proper monitoring system and enforcing compliance. The current written conflict of interest policy is as follows. With regard to an employee without substantial influence over filoli, the executive director shall determine whether a conflict of interest exists. With regard to the executive director, an officer, or a person with substantial influence over filoli, the executive committee shall determine if a conflict of interest exists. After an affiliation disclosure by a director at a board meeting, the director shall leave the meeting while the implications of the affiliation are considered and voted upon. The remaining board members shall determine if a conflict of interests exists.”

“The board annually reviews the executive director against a list of goals determined annually. The board will review the compensation of the finance and accounting director, however, the executive director evaluates this position. All other key employees are evaluated by the executive director or his/her designee. It is noted that the board terminated the executive director's employment in november 2015. Final separation wages were not paid until 2016. The separation wages were negotiated at the board level with no staff involvement.”

“The governing documents, conflict of interest policy and the financial statements are made available upon request for the same period of time set forth in sec. 6104(d).”

“In late 2012, the governing board hired a new executive director. One of her many directives from the governing board was to review all the revenue streams received by filoli and determine what category they properly belonged in. During 2014, the executive director with the concurrence of the governing board, determined that prior years' classifications of certain program event revenue as fundraising revenue was not appropriate. The events are primarily program based and while they do bring in resources to filoli, the primary objective of the events are program and mission related not fundraising. Attendees to the program events are provided unlimited access to the property and are provided program information about the property. As a result of this analysis, program events that were classified as fundraising events in the past have been classified as program revenue in 2014 and 2015.”

“Filoli maintains an active list of members who serve as volunteers. Members wishing to be volunteers are required to volunteer a minimum number of hours to qualify for volunteer status based on the committee(s) on which they serve. Volunteers perform a variety of functions including but not limited to: signature event planning and staffing; assistance with garden maintenance; assistance with various education courses offered; visitor center assistance; membership maintenance; docent duties in the mansion and garden; etc.”

“Accessions in fine arts 53,268.”