Community Services Unlimited Inc

“Form 990 is prepared by our outside auditor. Following the completion of a draft of the audited financial statements and a draft of form 990, the outside auditor meets with management to review the finanical statements and form 990 to assure that all representations and answers to issues, comments and questions are accurate. Appropriate revisions are made to the audited financial statements and form 990 and the revised drafts are submitted to the full board of directors for their review and comments prior to publication of the audited financial statements and filing of the form 990.”

“At each board meeting prior to voting on an issue, board members are asked to identify any conflict of interest in existence with regard to the item being voted on and to abstain from voting where a conflict of interest exists.”

“The organization's board of directors sets compensation for the executive director (ed). The board performs an annual review of the performance of the ed and gathers input for setting the ed's compensation from local nonprofit compensation surveys, from form 990s of similar organizations in their service area, and from compensation information received from member industry associations. The deliberation and decision regarding the ed's compensation is contemporaneously documented in the ed's personnel file and approved by the full board of directors. The ed is responsible for setting the compensation of other employees through salary information received from similar sources as used in setting the ed compensation. The employee compensation decision is documented in the applicable employee's payroll file.”

“The organization's governing documents, conflict of interest policy and audited financial statements are available upon request.”

“Other professional fees: program service expenses 397,058. Management and general expenses 81,834. Fundraising expenses 0. Total expenses 478,892. Taxes, licenses, fees and permits: program service expenses 0. Management and general expenses 19,286. Fundraising expenses 0. Total expenses 19,286. Program contractors: program service expenses 351,501. Management and general expenses 0. Fundraising expenses 0. Total expenses 351,501.”

“Prior period adjustment -14,452.”

“The board of directors has responsibility for selection of independent auditors and provides oversight of the audit process. There has been no change in the audit process from the previous year.”