TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Inspection
Name of the organization
CALIFORNIA ASSOCIATION OF PUBLIC
AUTHORITIES FOR IHSS
AUTHORITIES FOR IHSS
Employer identification number
20-0548930
20-0548930
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS ELECT THE OFFICERS OF THE BOARD OF DIRECTORS. THE BOARD APPROVES SIGNIFICANT DECISIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER HAS THE RIGHT TO VOTE IN THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE CAPA BOARD PRESIDENT AND TREASURER BEFORE BEING FILED. ALL MEMBERS OF THE BOARD RECEIVE A COPY OF THE 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ARTICLE I: PURPOSE THE CALIFORNIA ASSOCIATION OF PUBLIC AUTHORITIES FOR IHSS ("CAPA") IS A CALIFORNIA NONPROFIT MUTUAL BENEFIT CORPORATION. MEMBERS OF THE BOARD OF DIRECTORS ("BOARD MEMBERS") OF CAPA ARE SUBJECT TO CERTAIN LEGAL OBLIGATIONS IN THE PERFORMANCE OF THE DUTIES OF THEIR POSITION. FOR THIS REASON, CAPA IS ESTABLISHING THIS CONFLICT OF INTEREST POLICY FOR ITS BOARD MEMBERS. CAPA BOARD MEMBERS ARE REQUIRED TO EXERCISE GOOD FAITH IN ALL TRANSACTIONS INVOLVING THEIR DUTIES, AND THEY ARE SUBJECT TO CERTAIN OBLIGATIONS NOT TO USE THEIR POSITION, OR KNOWLEDGE GAINED THROUGH THEIR POSITION, FOR THEIR PERSONAL BENEFIT. IN THEIR DEALINGS WITH CAPA, BOARD MEMBERS SHOULD BE MINDFUL OF POTENTIAL CONFLICT OF INTERESTS. ARTICLE II: STANDARD OF CARE IN DETERMINING POTENTIAL CONFLICTS OF INTEREST, THE FOLLOWING STANDARD OF CARE SHALL BE APPLICABLE: A. BOARD MEMBERS SHALL PERFORM THEIR DUTIES IN GOOD FAITH, IN A MANNER THEY BELIEVE TO BE IN THE BEST INTEREST OF CAPA, WITH SUCH CARE, INCLUDING REASONABLE INQUIRY, AS AN ORDINARY PRUDENT PERSON IN A LIKE POSITION WOULD USE UNDER THE CIRCUMSTANCES. B. BOARD MEMBERS ARE ENTITLED TO RELY ON THE INFORMATION, OPINIONS, REPORTS OR STATEMENTS (INCLUDING FINANCIAL STATEMENTS AND OTHER FINANCIAL DATA) PREPARED OR PRESENTED BY OFFICERS OR EMPLOYEES OF CAPA, INDEPENDENT ACCOUNTANTS, AND OTHER EXPERTS WHO PROVIDE PROFESSIONAL SERVICES TO CAPA, PROVIDED THAT BOARD MEMBERS BELIEVE SUCH INDIVIDUALS ARE RELIABLE AND COMPETENT, AND THAT THE MATTERS ON WHICH THEY PRESENT ARE WITHIN THEIR PROFESSIONAL OR EXPERT COMPETENCE. BOARD MEMBERS MAY ALSO RELY ON THE INFORMATION, OPINIONS, REPORTS OR STATEMENTS OF ANY COMMITTEE OF THE BOARD OF DIRECTORS WITH RESPECT TO MATTERS WITHIN THAT COMMITTEE'S DESIGNATED AUTHORITY IF BOARD MEMBERS BELIEVE THE COMMITTEE MERITS THEIR CONFIDENCE. BOARD MEMBERS ARE ENTITLED TO RELY ON THE INFORMATION, OPINIONS, REPORTS OR STATEMENTS OF ANY PERSON, FIRM, OR COMMITTEE IF, AFTER REASONABLE INQUIRY WHEN THE NEED THEREFORE IS INDICATED BY THE CIRCUMSTANCES, THEY HAVE NO KNOWLEDGE THAT WOULD CAUSE SUCH RELIANCE TO BE UNWARRANTED. A. BOARD MEMBERS ARE NECESSARILY INVOLVED IN THE AFFAIRS OF OTHER INSTITUTIONS AND ORGANIZATIONS. EFFECTIVE BOARDS AND ORGANIZATIONS WILL INCLUDE INDIVIDUALS WHO HAVE RELATIONSHIPS AND AFFILIATIONS THAT MAY RAISE QUESTIONS ABOUT PERCEIVED CONFLICTS OF INTEREST. ALTHOUGH MANY SUCH POTENTIAL CONFLICTS ARE AND WILL BE DEEMED INCONSEQUENTIAL, EVERY BOARD MEMBER HAS THE RESPONSIBILITY TO ENSURE THE ENTIRE BOARD OF DIRECTORS IS MADE AWARE OF SITUATIONS THAT INVOLVE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT COULD CREATE A REAL OR PERCEIVED CONFLICT OF INTEREST. EVERY BOARD MEMBER IS ALSO A PUBLIC AUTHORITY DIRECTOR FOR A COUNTY IN THE STATE OF CALIFORNIA, AND THEIR PUBLIC AUTHORITY PAYS DUES TO SUPPORT CAPA. DECISIONS BY BOARD MEMBERS RELATED TO SETTING DUES FOR CAPA MEMBERSHIP IS DEEMED NOT TO BE A CONFLICT OF INTEREST. BOARD MEMBERS ARE REQUIRED ANNUALLY TO BE FAMILIAR WITH THE TERMS OF THIS POLICY, AND TO ACKNOWLEDGE BY HIS OR HER SIGNATURE THAT HE OR SHE IS ACTING IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THIS POLICY. B. BOARD MEMBERS ARE REQUIRED TO MAKE A FULL DISCLOSURE TO THE BOARD OF DIRECTORS OF ALL MATERIAL FACTS REGARDING ANY POSSIBLE CONFLICT OF INTEREST, TO DESCRIBE THE TRANSACTION, AND TO DISCLOSE THE DETAILS OF THEIR INTEREST. CAPA SHALL, AS APPROPRIATE, SEEK THE OPINION OF LEGAL COUNSEL AND SUCH OTHER AUTHORITIES AS MAY BE REQUIRED, BEFORE ENTERING INTO ANY SUCH TRANSACTION. BEFORE APPROVING A TRANSACTION IN WHICH A BOARD MEMBER MAY HAVE A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS WILL ATTEMPT, IN GOOD FAITH AND AFTER REASONABLE INVESTIGATION UNDER THE CIRCUMSTANCES, TO DETERMINE THAT: (1) CAPA IS ENTERING INTO THE TRANSACTION FOR ITS OWN BENEFIT; (2)THE TRANSACTION IS FAIR AND REASONABLE AS TO CAPA AT THE TIME CAPA ENTERED INTO THE TRANSACTION; (3)THE BOARD OF DIRECTORS HAS KNOWLEDGE OF THE MATERIAL FACTS CONCERNING THE TRANSACTION AND THE DIRECTOR'S OR OFFICER'S INTEREST IN THE TRANSACTION; AND (4) CAPA CANNOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES. THE BOARD OF DIRECTORS MUST THEN APPROVE THE TRANSACTION BY A VOTE OF A MAJORITY OF THE BOARD OF DIRECTORS THEN IN OFFICE, WITHOUT COUNTING THE VOTE OF ANY DIRECTOR WHO MAY HAVE A CONFLICT OF INTEREST DUE TO THE TRANSACTION UNDER CONSIDERATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | PERSONNEL AND EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION WITH COMPARABLE DATA. EXECUTIVE DIRECTOR POSITION WAS COMBINED WITH THE LOBBYIST POSITION EFFECTIVE 3/15/2010. COMPENSATION FOR THIS POSITION IS NOW UNDER CONTRACT SERVICES. THE DELIBERATION AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING 45,000. PAYROLL SERVICES 6,683. |
| FORM 990 PART XII LINE 2C | THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019
Additional Data
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