HSFA Policies and Procedures Manual

Document # GF-20170117-01V2.0


Department of Administrative Services
DOCUMENTATION
This document is “unclassified for official use only”.  It has been developed by HSFA’s Governance and Finance Committee and is maintained by HSFA’s Department of Administrative Services (DOAS) on behalf of the Board of Directors, Office of the President, Secretaries of Public Safety, Energy Security and Health and Human Services in accordance with the organization’s best practices, bylaws, and its guidelines and policies and procedures manual in compliance with local, state and Federal law.


Document Number GF-20170117-01V2.0
Revision Number 8
Audience Applies to all HSFA Directors, Officers, staff members, volunteers, sponsors and community partners.
Created by HSFA Department of Administrative Services (DOAS)
Created 1/31/2017 6:55 PM
Last Updated 1/31/2017 7:22 PM

GF-20170117-01V2.0 HSFA Policies and Procedures Manual

Introduction #

The HSFA Policy and Procedures Manual (“Manual”) is a formal body of documentation that defines and clarifies HSFA’s policies and procedures.   Policies are the governing “rules”.  Standard Operating Procedures (SOP’s) represent the implementation of the governing policy.  SOP’s are a road map, a “how to” document.  The Manual also contains Primers and Statements.  These are educational in nature and provide detailed information on the laws, rules, and regulations that are the foundation of the policy.

Under HSFA’s adopted Governance, Risk Management and Compliance (“GRC”) framework, policies and procedures are to be adhered to and complied with at all times by all directors, officers and employees.  Failure to do so could result in appropriate disciplinary action, including termination.

HSFA’s Policy and Procedure Manual is owned by the Board’s Governance and Finance Committee.  The policies and the associated documentation are owned, managed and administered by HSFA’s Department of Administrative Services (DOAS) or parties designated by the board.

Policies must be written utilizing the adopted Policy Template which is included with the Manual.  Other documentation (i.e., SOP’s) may be in any format.   Policies require approval of the Board of Directors.   SOP’s do not require such approval.  To submit a policy for inclusion in the Manual, contact the Department of Administrative Services (see contact information below).

Document Version History

Use the table below to provide the version number, the author implementing the version, the date of the version, the name of the person approving the version, the date that particular version was approved, and a brief description of the reason for creating the revised version.

 

Version # Author Revision Date Approved By Approved on Reason
1.0 Jim Yokum September 2009 First Version
2.0 Connie Lerner 31 January 2017 Grammatical Errors

DEPARTMENT OF ADMINISTRATIVE SERVICES (DOAS)

The HSFA Department of Administrative Services (DOAS) provides support for all areas of human resources administration from volunteer services to staff support and benefits administration.

Homeland Security Foundation of America
4575 Webb Bridge Rd. # 4876
Alpharetta, GA 30005
EIN: 14-1855787
877-859-6850
Last updated on July 16, 2018

Document No. GF-EP-G10051 - Terms and Conditions Statement #

By using the pages in this site and/or other materials (collectively, “materials”) of The Homeland Security Foundation of America (“HSFA”), you agree to these terms and conditions.  If you do not agree, you should not use them.  These terms and conditions may be changed or updated from time to time.  HSFA can revise these terms and conditions at any time by updating this document.

PERMITTED USE

Except as otherwise indicated, with respect to a particular portion, file, or document, any person is hereby authorized to view, copy, print, and distribute materials and documents of HSFA subject to the following conditions:

  • Such materials may be used for informational, non-commercial purposes only.
  • Any copy of the materials or portion thereof must include the HSFA copyright notice.
  • HSFA reserves the right to revoke such authorization at any time, and any such use shall be discontinued immediately upon notice from HSFA.

Copyright © The Homeland Security Foundation of America. All rights reserved.

If you have any questions about this authorization, please contact HSFA at:

Homeland Security Foundation of America
4575 Webb Bridge Rd. # 4876
Alpharetta, GA 30005
EIN: 14-1855787
877-859-6850

Restrictions and Limitations of Liability

HSFA will not be liable for any damages or injury caused by, including but not limited to, any failure of performance, error, omission, interruption, defect, delay in operation of transmission, computer virus, or line failure.

The use of these materials is at the user’s sole risk. Under no circumstances, including but not limited to negligence, shall HSFA be liable for any direct, indirect, incidental, special or consequential damages, even if HSFA has been advised of the possibility of such damages. The user specifically acknowledges and agrees that HSFA is not liable for any conduct of any user.

These materials may contain advice, opinions and statements of various information providers. HSFA does not represent or endorse the accuracy or reliability of any advice, opinion, statement or other information provided by any information provider, any user or any other person or entity. Reliance upon any such advice, opinion, statement, or other information shall also be at the user’s own risk. Neither HSFA, nor any of its respective agents, employees, information providers or content providers, shall be liable to any user or anyone else for any inaccuracy, error, omission, interruption, deletion, defect, alteration of or use of any content herein, or for its timeliness or completeness, nor shall they be liable for any failure of performance, computer virus or communication line failure, regardless of cause, or for any damages resulting therefrom.

Further, these materials may be linked to other sites and materials that are not maintained by HSFA.  HSFA is not responsible for the content of those sites. The inclusion of any link to such sites does not imply endorsement by HSFA.  HSFA makes no representations whatsoever about any other materials or sites which may be accessed through via HSFA materials.

Submissions

All remarks, suggestions, ideas, graphics, or other information communicated to the HSFA (collectively, the “submission”) will forever be the property of HSFA. HSFA will not be required to treat any submission as confidential, and will not be liable for any ideas for its business (including without limitation, product, or advertising ideas) and will not incur any liability as a result of any similarities that may appear in future HSFA operations. HSFA will be entitled to use the submission for any commercial or other purpose whatsoever, without compensation to the user or any other person sending the submission. The user acknowledges that it owns whatever material is submitted, and use of any submission by HSFA will not infringe or violate the rights of any third party.

Disclaimers

Materials are provided “as is” without warranty of any kind, either express or implied, including, without limitation, warranties of merchantability, fitness for a particular purpose and non-infringement. HSFA specifically does not make any warranties or representations as to the accuracy or completeness of any such materials. HSFA frequently adds, changes, improves or updates the materials without notice.  Further, HSFA does not warrant or make any representations regarding the use or the result of the use of materials in terms of correctness, accuracy, reliability or otherwise.

These materials may include technical inaccuracies or typographical errors. HSFA may make changes or improvements at any time.

Terminations

HSFA or the user may terminate this agreement at any time.  This agreement may be terminated by the user destroying all materials obtained at this site and elsewhere from HSFA and all related documents and copies and installations.  HSFA may terminate this agreement immediately without notice, if in its sole judgment, any breach of this agreement and its terms have occurred.  Upon termination, all materials must be destroyed.

Applicable Laws and Jurisdictions

These Terms of Use and any amendments or revisions shall be governed by applicable federal law and the laws of the State of Georgia, without regard to its conflict of laws principles. Any case, controversy, suit, action, or proceeding arising out of, in connection with, or related to these Terms & Conditions shall be brought in the appropriate federal court located in the State of Georgia.

Last updated on July 16, 2018

Policy No. GF-EP-G10000 - Board of Directors Operations Manual #

Policy Title: Board of Directors Operations Manual
Policy Number: GF-EP-G10000
Current Version Number: 2.0
Version Effective Date: 31 January 2017
Reference Documents: HSFA Policy and Procedure Manual.
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

HSFA Department of Administrative Services

Tel:   877-859-6850

Email: doas@hsfamerica.org

Functional Area:

X      Administrative               Finance

Governance              X      Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  

Policy Purpose
To ensure that the HSFA Board of Directors understand and accept their roles as the governing body of HSFA.

Policy Statement
The HSFA Board of Directors exist to ensure that HSFA is effective, efficient and accountable to the public, providing needed strategic vision and leadership, setting the tone from  the top, establishing a compliant and ethical culture and providing services in an ethical and professional manner. The Board of Director’s Policy and Procedure Manual was formulated to provide information and direction regarding board selection, standards, operations, objectives, reporting, committees, expectations and conduct.

Last updated on June 21, 2018

Policy GF-EP-G10001 - Compensation Arrangements –Directors, Officers and Employees #

Policy Title: Compensation Arrangements – Directors, Officers and Employees
Policy Number: GP-EP-G10001
Current Version Number: 2.0
Version Effective Date: 1/30/2017
Reference Documents: Bylaws, Article 4, Section 6 and Article 9, Section 5; Form 990, Schedule J; SOP No. GF-EP-G10038.
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
   
   
Policy Owner:

HSFA Department of Administrative Services (DOAS)

ATTN: Governance and Finance Committee

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Areas:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  

Policy Purpose

To prescribe the process for determination of (including standards) and the approval of compensation arrangements for directors, officers and employees in accordance with federal and state law, public policy and the corporation’s bylaws.
Policy Statement

Directors.  In accordance with the Bylaws, Article 3, Section 6, directors shall serve without compensation with the exception of a fee for attendance at board meetings and for reimbursement of expenses incurred in connection with performance of duties.

President.  The President’s compensation (as the corporation’s highest ranking executive officer) shall be determined utilizing the standards found in the Bylaws, Article 9, Section 5 and IRS Form 990, Schedule J.  The President’s compensation arrangement shall be considered by the Governance and Finance Committee and submitted to the Board of Directors for approval.  Appropriate documentation should be formulated in accordance with the Bylaws, Article 9, Section 5, Paragraph C.

Officers.  Officers’ compensation shall be determined utilizing the standards found in the Bylaws, Article 9, Section 5.  All officers’ (except the President’s) compensation arrangements shall be considered and approved by the Governance and Finance Committee.   Appropriate documentation should be formulated in accordance with the Bylaws, Article 9, Section 5, Paragraph C.

Employees.  Employees’ compensation shall be determined utilizing the standards found in the Bylaws, Article 9, Section 5.  All employees’ compensation arrangements shall be approved by the corporation’s President.   Appropriate administration, documentation, etc., shall be in accordance with guidelines formulated by the President.

Last updated on June 21, 2018

Standard Operating Procedure (SOP) No. GF-EP-G10038 - Compensation Arrangements – Directors, Officers and Employees #

Directors 

Since directors serve without compensation, further direction is not required. 

Reimbursement of expenses should be made to and require the approval of the corporation’s Chief Financial Officer (“CFO”), Treasurer or President.  The process for submission of such requests should be made in accordance with normal procedures outlined by the Office of the President.

President

The compensation arrangement for the corporation’s ranking officer, currently utilizing the title President, requires approval of the Board. 

Such vote shall be caused by the Board’s Governance and Finance Committee (“Committee”).  The Committee shall consider the proposed compensation arrangement and make a recommendation to the Board. 

A majority vote is required for the Committee to send a recommendation to the Board.

The Committee shall consider the following in arriving at a recommendation:

  • Compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. “Similarly situated” organizations are those of a similar size, purpose, and with similar resources. The Committee may utilize nternal and external salary surveys, studies, information, etc., as it so determines to be necessary to make such comparisons. 
  • The availability of similar services in the geographic area of HSFA (currently the greater Atlanta, Georgia metropolitan area).
  • The Form 990’s from other non-profit corporations.
  • Current compensation surveys compiled by independent firms.
  • The opinion of an independent salary consultant.
  • Actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement.

Upon receipt of the Committee recommendation the Board’s secretary shall schedule the recommendation for consideration.  Such meeting (regular or special) should be scheduled within a reasonable time.

The President shall not be in attendance.  The meeting shall be chaired by the Board’s vice-chairman.

The Committee’s recommendation shall include the following:

  • The name of the individual.
  • The terms of the compensation package, i.e., salary.
  • The information utilized in arriving at the recommendation. 
  • Any other pertinent information, justification, reasoning, documentation, etc., so utilized.

Following active contemporaneous debate and upon proper motion, the Board shall vote on the recommendation.  A majority vote is required for approval.

The action of the Board shall be recorded and the permanent record shall be maintained by the corporation’s CFO. The record should include the following:

  • The terms of the compensation arrangement and the date it was approved.
  • The members of the Board who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member.
  • The comparability data obtained and relied upon and how the data was obtained.
  • If the Board determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the Board or committee shall record in the minutes of the meeting the basis for its determination.
  • If the Board makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the Board.
  • Any actions taken with respect to determining if a Board member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement). 

Upon receipt of the action, the CFO shall take action to effectuate in a timely fashion as instructed by the action.

Officers

Compensation arrangements for officers, other than the President, require approval by the Committee (a duly constituted committee of the Board).  Board approval is not required.

Such vote shall be caused by submission of request to the Committee Chair at least 10 days prior to date approval is sought. 

Upon receipt the Chair will call a meeting of the Committee. 

The Committee shall consider (if available and applicable) the following in arriving at a decision.

  • Compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. “Similarly situated” organizations are those of a similar size, purpose, and with similar resources. The Committee may utilize internal and external salary surveys, studies, information, etc., as it so determines to be necessary to make such comparisons. 
  • The availability of similar services in the geographic area of HSFA where the officer will perform the majority of his/her services.
  • The Form 990’s from other non-profit corporations.
  • Current compensation surveys compiled by independent firms.
  • The opinion of an independent salary consultant.
  • Actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement.

Following active contemporaneous debate and upon proper motion, the Committee shall vote on the recommendation.  A majority vote is required for approval.

The action of the Committee shall be recorded and the permanent record shall be maintained by the corporation’s CFO. The record should include the following:

  • The name of the individual officer.
  • The terms of the compensation arrangement and the date it was approved.
  • The members of the Committee who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member.
  • The comparability data obtained and relied upon and how the data was obtained.
  • If the Committee determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the Board or committee shall record in the minutes of the meeting the basis for its determination.
  • If the Committee makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the Committee.
  • Any other pertinent information, justification, reasoning, documentation, etc., so utilized.
  • Any actions taken with respect to determining if a Committee member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement). 

Upon receipt of the action, the CFO shall take action to effectuate in a timely fashion as instructed by the action.

Employees

Compensation arrangements for all employees require the approval of the corporation’s President.

The President shall consider (if available and applicable) the following in arriving at a decision.

  • Compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. “Similarly situated” organizations are those of a similar size, purpose, and with similar resources. They may utilize internal and external salary surveys, studies, information, etc., as it so determines to be necessary to make such comparisons. 
  • The availability of similar services in the geographic area of HSFA where the employee will perform the majority of his/her services.
  • The Form 990’s from other non-profit corporations.
  • Current compensation surveys compiled by independent firms.
  • The opinion of an independent salary consultant.
  • Actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement.

The President may consider other information in addition to the above as deemed necessary in execution of his/her responsibilities.

The day-to-day administration of employee compensation arrangements rest solely with the President or his/her representative to whom such authority is duly and properly delegated. 

The day-to-day administration and maintenance of all employee compensation arrangements shall occur in accordance with guidelines formulated and managed by the President or his/her representative to whom such authority is duly and properly delegated.

Last updated on June 21, 2018

Policy No. GF-EP-G10002 - Conflict of Interest (Directors, Officers, Designated Employees and Disqualified Persons) #

Policy Title: Conflict of Interest (Directors, Officers, Designated Employees and Disqualified Persons)
Policy Number: GF-EP-G10002
Current Version Number: 2.0
Version Effective Date: 1/31/2017
Reference Documents: Bylaws, Article 9, Sections 1-4 and Section 6; Form No. GF-EP-G10053 (Acknowledge); Form No. GF-EP-G10054 (Disclosure); SOP No.GF-EP-G10039.
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
Policy Owner: Name: HSFA  Department of Administrative Services (DOAS)

Tel: 877-859-6850

Email:doas@hsfamerica.org

Functional Area:     Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:
Board Approval:
Date:
Resolution Number:
Policy Purpose
To protect HSFA’s interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of  Board members, officers and/or employees (as determined by the HSFA President and general counsel) of the corporation or any disqualified person as defined in Section 4958(f)(1) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations and which might result in a possible excess benefit transaction, as defined in Section 4958(c)(1)(A) of the Internal Revenue Code and as amplified by Section 53.4958 of the IRS Regulations.

This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to HSFA.

Policy Statement
HSFA will not permit transactions involving Board of Directors, officers and designated employees (as determined by the HSFA President and general counsel) or disqualified persons that result in a conflict of interest.  Further, if a Board member, officer or designated employee (as determined by the HSFA President and general counsel) or disqualified persons enters into such a transaction appropriate disciplinary action will be taken.
Last updated on July 16, 2018

SOP No. GF-EP-G10039 - Conflict of Interest (Board members, Officers, Designated Employees* and Disqualified Persons) #

Definitions

Interested Person. Any Board member, officer, member of a committee with governing board delegated powers, any designated employee, or any other person who is a disqualified person as defined in Section 4958(f)(1) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations, who has a direct or indirect financial interest, as defined below, is an interested person.

Financial Interest. A person has a financial interest if the person has, directly or indirectly, interest through business, investment, or family:

  1. An ownership or investment interest in any entity with which the corporation has a transaction or arrangement.
  2. A compensation arrangement with the corporation or with any entity or       individual with which the corporation has a transaction or arrangement.
  3. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the corporation is negotiating a transaction or arrangement.

Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.

A financial interest is not necessarily a conflict of interest. Under Section 3, paragraph B, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.

* Note: By adoption of Policy No. GF-EP-E10002, the Board permits application of the Bylaw requirement to employees designated by the HSFA President and general counsel.  Currently, designated employees include all HSFA non-officers at director level and above.

Conflict of Interest Avoidance Procedures

            Duty to Disclose. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the Board and members of committees with governing board delegated powers considering the proposed transaction or arrangement.

Step 1:  Interested persons with possible conflicts shall notify the Governance and Finance Committee (“Committee”) chair.  A meeting of the Committee will be called within 10 days of such notification.  The reporting person will be invited and provided the opportunity to discuss the matter.  

            Determining Whether a Conflict of Interest Exists. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.

      Procedures for Addressing the Conflict of Interest.  An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on the transaction or arrangement involving the possible conflict of interest.

Step 2:  At the conclusion of the discussion the reporting will be asked to leave the Committee meeting.  The members of the Committee shall consider the matter and by vote decide if a conflict of interest exists.  

      The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.

      After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.

      Step 3:  The Committee, with possible support from others, will decide and review possible alternatives that do not result in a conflict of interest.

      If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested Board members, whether the transaction or arrangement is in the corporation’s best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.

      Step 4:  The Committee chair shall communicate the results to the reporting person.

     Violations of the Conflicts of Interest Policy

      If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.

If, after hearing the member’s response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Note:  Such violations will be considered by the Governance and Finance Committee.  The Committee shall make a recommendation for appropriate action.

Records of Board and Board Committee Proceedings

The minutes of meetings of the governing board and all committees with board delegated powers shall contain:

  1. The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board’s or committee’s decision as to whether a conflict of interest in fact existed.
  2. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.

           Note:  These minutes shall result from the Governance and Finance Committee proceedings.  The minutes shall be forwarded to the corporation’s Secretary for safekeeping.

Annual Statements

Each Board member, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:

  • Has received a copy of the conflicts of interest policy.
  • Has read and understands the policy.
  • Has agreed to comply with the policy.
  • Understands the corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Note:  The Quarterly Disclosure Form. (No. GF-EP-E10054) shall be collected by end of each quarter.   The Acknowledge Form (No. GF-EP-G10053) shall be collected upon receipt of the policy.  These statements shall be collected by the HSFA Vice President.  After review, unless a conflict is reported, the forms shall be forwarded to the corporation’s Secretary for safekeeping.  Any reported conflicts shall be forwarded to the Governance and Finance Committee chair for appropriate consideration by the Committee. 

Note:  Adherence to the Conflict of Interest Policy and SOP is monitored as part of the HSFA compliance program. 

Dated:  October 17, 2009

Document No. GF-EP-G10039

 

 

 

Last updated on July 13, 2018

Conflict of Interest Acknowledgement Form #

Last updated on July 16, 2018

Conflict of Interest Disclosure Form #

Last updated on July 16, 2018

Policy No. GF-EP-G10003 - Disclosure and Availability of Records to the General Public #

Policy Title: Disclosure and Availability of Records to the General Public
Policy Number: GF-EP-G10003
Current Version Number: 2.0
Version Effective Date: 1/31/2017
Reference Documents: IRC Section 501(c)(3), IRS Reg. Section 301.6104 (d) -1 through -3; Sarbanes-Oxley; SOP No. GF-EP-G10037.
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
   
   
Policy Owner:

Name: HSFA Department of Administrative Services (DOAS)

Tel: 877-859-6850

Email: doas@hsfamerca.org

Functional Area:

X      Administrative               Finance

X      Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure disclosure and availability of all records as required under federal and state law and under public policy.
Policy Statement

HSFA as a public non-profit organization, created “of the people, by the people and for the people” discloses and makes available the following records to the general public.

Formation Information — (1) Organizing Document: Georgia Certificate of Restated Articles; (2) Form 1023: Application for Recognition of Exemption under Section 501(c) (3) of the Internal Revenue Code; (3) Attachments and IRS correspondence to Form 1023; and (4) IRS Section 501(c)(3) Determination Letter.

Governing Documents – (1) Georgia Amended and Restated Articles of Incorporation of The Homeland Security Foundation of America, Inc.; (2) Amended and Restated Bylaws of the Corporation; (3) Policy and Standard Operating Procedure (“SOP”) – Conflict of Interest; (4) Policy and SOP – Records Retention and Document Destruction; and (5) Policy and SOP – Disclosure and Availability of Records to the General Public.

Financial Information – (1) Annual Operating Budgets – 2010 and forward; and (2) Financial Statements – 2010 and forward.

Tax Records – (1) Annual Tax Filings, Form 990EZ and Form 990 – 2009 and forward; (2) Supporting Schedules and Attachments to Form 990EZ and Form 990 except Schedule B: Names and Addresses of Contributors – 2009 and forward.

Requests should be made under the guidelines provided in the SOP on Disclosure and Availability of Records to the General Public.

 

Last updated on July 16, 2018

SOP No. GF-EP-G10037 - Disclosure and Availability of Records to the General Public #

Background

The IRC and Reg. Sections 301.6104(d) -1 through -3 require HSFA to disclose and make available specified tax information. 

The Sarbanes-Oxley Act (“SOX”) requires corporations to publicly release financial statements and other financial information.  While these provisions do not apply directly to tax-exempt organizations, HSFA has adopted SOX as “best practices” and adheres to the provisions.

HSFA as a public non-profit organization, created “of the people, by the people and for the people” has adopted the following standards and procedures regarding the disclosure and availability of records to the general public.

Records Available

Formation Information — (1) Organizing Document: Georgia Certificate of Restated Articles; (2) Form 1023: Application for Recognition of Exemption under Section 501(c) (3) of the Internal Revenue Code; (3) Attachments and IRS correspondence to Form 1023; and (4) IRS Section 501(c)(3) Determination Letter.

Governing Documents – (1) Georgia Amended and Restated Articles of Incorporation of The Homeland Security Foundation of America, Inc.; (2) Amended and Restated Bylaws of the Corporation; (3) Policy and Standard Operating Procedure (“SOP”) – Conflict of Interest; (4) Policy and SOP – Records Retention and Document Destruction; and (5) Policy and SOP – Disclosure and Availability of Records to the General Public.

Financial Information – (1) Annual Operating Budgets – 2010 and forward; and (2) Financial Statements – 2010 and forward.

Tax Records – (1) Annual Tax Filings, Form 990EZ and Form 990 – 2009 and forward; (2) Supporting Schedules and Attachments to Form 990EZ and Form 990 except Schedule B: Names and Addresses of Contributors – 2009 and forward.   

Note:  HSFA has not, nor is required to file IRS Form 990-T.  When and if HSFA should be required to file in the future, Form 990-T will be disclosed and made available.

How to Request Inspection and/or Copies

  • Visit the HSFA website at http://www.hsafmerica.org.   The records are found at the Public Records page/tab.  They can be inspected and printed.
  • Mail a request to inspect records or a request for copies to:  The Homeland Security Foundation of America, P.O. Box 2331, Powder Springs, GA 30127.
  • Request inspection or copies by telephone at 1-877-859-6850.
  • Request inspection or copes by facsimile at 1-888-308-0586.
  • Request inspection or copies by email at doas@hsfamerica.org

Note:  All requests should include the: (1) Name of the requestor; (2) A list of the records requested and (3) The address the records should be sent to.

How Requests Will be Responded To

  • Mailed requests to inspect records:  Arrangements will be made for viewing of records within fourteen (14) days of the receipt of the request or requested records will be mailed within fourteen (14) days of the request.
  • Mailed requests for copies of records: Copies will be mailed within thirty (30) days of the date of receipt.
  • Telephone request to inspect records:  Arrangements will be made for viewing of records within 14 days of the receipt of the request or requested records will be mailed within 14 days of the request.
  • Telephone for copies of records:  Copies will be mailed within thirty (30) days of the date of receipt.
  • Facsimile requests to inspect:  Arrangements will be made for viewing of records within fourteen (14) days of the receipt of the request or requested records will be mailed within fourteen (14) days of the request.
  • Facsimile requests for copies: Copies will be mailed within thirty (30) days of the date of receipt.
  • Email requests to inspect:  Arrangements will be made for viewing of records within fourteen (14) days of the receipt of the request or requested records will be mailed within fourteen (14) days of the request.
  • Email requests for copies:  Copies will be mailed within 30 days of the date of receipt.

Note:  While HSFA will comply with all written, mailed, facsimile and emails requests, HSFA strongly encourages inspection and copying from its website at http://www.hsfamerica.org.

Other Information

HSFA has procedures to ensure reliability and accuracy of the documents posted on its website. 

HSFA takes precautions to prevent alteration, destruction or accidental loss of all documents.

At an onsite inspection an HSFA employee will be present at all times. The individual inspecting will be allowed to take notes and make copies at no charge with their own photocopying equipment. 

If HSFA makes copies a reasonable charge for copying may be incurred.

If HSFA mails copies a fee to cover the actual postage may be incurred.

Deemed dates of receipt:  Request by mail – Seven days after the postmark date; Request by email—the date the email was sent; Request by telephone – the date of the telephone call.

HSFA maintains a log of requests including the name of requestor, the records requested and the timeframe/method of HSFA compliance with the request.

Any and all inquiries, concerns, complaints can be sent to: 

Homeland Security Foundation of America
4575 Webb Bridge Rd. # 4876
Alpharetta, GA 30005
EIN: 14-1855787
877-859-6850
Last updated on July 16, 2018

Policy No. GF-EP-G10020 - Employee Manual #

Policy Title:

HSFA Employee Handbook

Policy Number:

GF-EP-G10020

Current Version Number:

 

Version Effective Date:

 

Reference Documents:

HSFA Policy and Procedures Manual.

Revision History:

Prior Version Number

Effective To/From

 

 

 

 

 

 

Policy Owner:

Name:  Department of Administrative Services (DOAS)  

ATTN:       Chief Financial Officer / Treasurer

Tel:   877-859-6850    

Email:  doas@hsfamerica.org   

Functional Area:

X      Administrative               Finance

    Governance                  Board Operation

    Fundraising                   Project/Program

Policy Authority

Board Review:

 

Board Approval:

 

Date:

 

Resolution Number:

 

Policy Purpose

To ensure officer and employee knowledge of all HSFA employee policies, procedures, practices and standards.

Policy Statement

HSFA is committed a positive workplace environment with well-informed employees.  The HSFA Employee Handbook provides necessary tools, information, policy and procedures for all officers and employees.

Last updated on July 16, 2018

Policy No. GF-EP-G10004 - Financial Accounting Manual #

Policy Title:

Financial Accounting Manual

Policy Number:

GF-EP-G10004

Current Version Number:

 

Version Effective Date:

 

Reference Documents:

HSFA Policy and Procedure Manual.

Revision History:

Prior Version Number

Effective To/From

 

 

 

 

 

 

Policy Owner:

Name: Department of Administrative Services (DOAS)

ATTN:       Chief Financial Officer / Treasurer

Tel: 877-859-6850     

Email: doas@hsfamerica.org    

Functional Area:

X      Administrative           X      Finance

X      Governance                   Board Operation

    Fundraising                   Project/Program

Policy Authority

Board Review:

 

Board Approval:

 

Date:

 

Resolution Number:

 

Policy Purpose

To ensure that the all financial and accountings standards and practices are complied with.

Policy Statement

HSFA operates on a day-to-day basis and maintains its financial and accounting records and books in accordance with federal and state laws and in accordance with all industry standards and practices.  The Financial Accounting Manual along with its associated documents provides in detail HSFA procedures.

Last updated on July 16, 2018

Policy No. GF-EP-G10025 - Fiscal Sponsorships #

Policy Title:

Fiscal Sponsorships

Policy Number:

GF-EP-G10025

Current Version Number:

2.0

Version Effective Date:

1/31/2017

Reference Documents:

 

Revision History:

Prior Version Number

Effective To/From

1.0

9/8/2009 – 1/30/2017

 

 

 

 

Policy Owner:

Department of Administrative Services (DOAS)

ATTN: Vice President and Chief of Staff    

Tel: 877-859-6850             

Email: doas@hsfamerica.org    

Functional Area:

    Administrative               Finance

    Governance                  Board Operation

    Fundraising                   Project/Program

Policy Authority

Board Review:

 

Board Approval:

 

Date:

 

Resolution Number:

 

Policy Purpose

To ensure knowledge and to provide guidelines for Fiscal Sponsorship participation.

Policy Statement

HSFA no longer participates in Fiscal Sponsorships.

Last updated on July 16, 2018

Policy No. GF-EP-G10023 - Fundraising #

Policy Title: Fundraising
Policy Number: GF-EP-G10023
Current Version Number: 2.0
Version Effective Date: 1/31/2017
Reference Documents: IRS Form 990, Schedules B, G & M.
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
Policy Owner: Name:  Department of Administrative Services (DOAS)

Title: Vice President

Tel:   877-859-6850

Email:  doas@hsfamerica.org

Functional Area:     Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:
Board Approval:
Date:
Resolution Number:
Policy Purpose
To ensure that fundraising solicitations meet federal and state law requirements; to ensure solicitation materials are accurate, truthful, and candid; to ensure fundraising costs are reasonable; to ensure one hundred percent (100%) board member participation in fundraising; and to ensure information about HSFA fundraising costs and practices is available to donors and the public.
Policy Statement
Charitable fundraising is an important source of financial support for HSFA.  All donations solicited on behalf of the organization shall be used to further this mission.  Funds shall be solicited in a respectful manner and without pressure. All third parties not directly affiliated with HSFA who wish to solicit funds on behalf of the organization must acquire written permission from the HSFA prior to beginning any fundraising activities. Donor designated restrictions on contributions shall be honored. As a HSFA an IRC Sec. 501(c)(3) non-profit public charity, all contributions made to the organization are tax deductible to the fullest extent of the law.
Board Member Donations
Board members need to give more than just their time. They need to give money to the organization, regardless of how much time they donate, and regardless of how little means they have to donate cash.

Board Member Annual Cash Donation (required)

Each member of the board shall make an annual cash donation to the organization. Board members will be expected to give to the best of their means, at a level they would consider generous; however, board members must donate a minimum of twenty-five U.S. dollars ($25 USD) cash to the organization to be in compliance for the year.

The due date for the Annual Cash Donation is 31 January of each fiscal year or upon thirty (30) calendar days after being elected to the board.  Invoices will be sent to each board member.  Board Members, who do not meet the deadline for the Annual Cash Donation will go into Inactive Status immediately and be subject to termination by the Chairman if inactive for three (3) consecutive regular board meetings.   The Chairman, at his/her discretion may make a board member that is inactive, due to noncompliance to this policy, active again, provided the board member makes the required Annual Cash Donation prior to requesting reactivation.

Board Member External Donations (optional)

In addition to the required Annual Cash Donation, board members are encouraged to bring one or more donors to HSFA that contributed a combined minimum of five-thousand U.S. dollars ($5,000 USD) annually.

Privacy

There is no reason for other board members to know the donation level for each board member; it is enough for the board to know 100% of the board has given to the best of their means.  As  a part of each regular board member, the Chairman will report the status of board member giving, e.g., 100% board giving has/has not been met.

A Primer on Fundraising

Fundraising is the life blood of a non-profit organization.  At the Homeland Security Foundation of America (HSFA), board of directors members must all participate in fundraising in order for the organization to ask for grants from grant-making organizations.  In addition to 100% board participation in fundraising, meaning each board member must comply with the then approved fundraising policy, board members are encouraged to seek out other sponsors for the organization.  This primer is designed to help directors succeed in brining donors to HSFA.

Raising Money for your Non-profit

Research

The first step of research is to find out how much you need to raise.  Once that need is determined, it’s important to research how many gifts you’ll need. If you’re attempting to raise $100,000, the knee-jerk reaction will probably be “We just need to find 100 people that will give us $1,000.” As nice as that seems, decades of fundraising experience show that that simply isn’t how it works.

One of the most helpful tools is a gift grid. A free online version can be found at sites like Blackbaud.com. Long-standing common wisdom shows that you’ll need at least one gift equaling 10% of the total. The next two should equal 5% of the total, etc.

So, to reach your goal of $100,000, you’ll need at least one donor to give a minimum of $10,000. Experience shows that you’ll need to have 4 or 5 prospects to achieve that gift. Work through the grid until you have names of prospects for each level.

As you’re building your prospect list, you’ll want to continue your research. Google can be an incredibly helpful tool. So can your board members and a development committee in the form of a peer review committee. You could invite these people, remind them of your cause and fundraising goals, and ask them to go over the names of prospects.

One simple method of doing this is conducting what I call a “CPI screening”: rating each prospect on CAPACITY, PHILANTHROPY, and INTEREST.

  • Does the prospect have CAPACITY—are they financially able to make a gift?
  • Are they PHILANTHROPIC—are they generous with their money. You need to be a good steward of your resources, if the prospect can’t make a worthwhile gift or doesn’t have a track record of giving you would be better served seeking donations elsewhere.
  • Are they INTERESTED in your cause? You can find this out by looking at other causes they’ve supported and by asking people close to your organization.

Have the people on the committee assign a score of 1-5 for each category—1 being lowest, 5 being highest. This is tool can be useful because it removes individual personalities from the prospect rating process and makes it feel more objective. You should promptly visit anyone scoring 12 or more. But watch for those with high scores in the first two categories and some inclination to your cause. While you can’t make someone more wealthy or generous, but you can have a chance at making someone more interested in your organization.

ENGAGE

I like to think of this as the dating part of the relationship. It’s important to get to know your prospects before you “pop the question.” While you’ll certainly want to share the story of your cause, take time to get to know them—listen to their story, discover their interests, hear their goals. If they prospect has C and P then here’s where you work on I.

ASK

The number one reason people don’t give money to your cause is that they are not asked. Even if you skip the prior two steps, you’ll still reach some level of success by consistently executing this one.

If you’ve done the first two steps, this step will be quite fun. You’ll already have the odds in your favor. You know that they are predisposed to saying “yes” and you’ll have had time to shape the ask around their passions.

I recommend asking people for gifts spread out over a period of time: i.e. “$1000 a year for three years.” This both shows you consider your cause important enough for a substantial investment and it saves you from having to ask them again and again.

LOVE

I originally called this step Live/Like/Love. This is easy if the prospect says

“yes” when you’ve asked. You simply need to be sure to thank them about seven times before you ask them again.

10 Tips for Being a Good Fundraiser

Many people in the non-profit world tend to want to avoid fundraising, perhaps out of embarrassment, a sense of inadequacy, or fear of failure.

There are no magic formulas in fundraising.

It is, however, an inevitable part of the efforts of a non-profit. Becoming familiar with the fundamentals of fundraising and getting some practice at it are two steps that bring success. These ten basic tips can be useful in the necessary task of garnering funds for your organization.

10 FUNDRAISING TIPS

These are just some things to consider:

  1. Ask for a gift—don’t wait. Another will ask if you don’t.
  2. Look professional and act professionally.
  3. Be accountable for yourself and for your nonprofit.
  4. Be honest, and listen to your heart, because it is usually more honest than your mind.
  5. Speak with conviction for your cause.
  6. If you cannot speak with conviction and confidence, recruit someone who can.
  7. A prospect is simply a donor without motivation. You provide the motivation.
  8. A donor is a fundraiser who has yet to share their conviction with a friend. Ask them to.
  9. A good fundraiser, then, is a friendly motivator. It’s that simple.
  10. A successful fundraiser has thick skin, a soft heart, exceptional hearing, a quick mind, a slow tongue and no shame—at least when it comes to asking for a gift.

Ask: How to Ask Anyone for Any Amount, The

http://www.amazon.com/Ask-How-Anyone-Amount- Purpose/dp/0787978566/ref=sr_1_1/105-2055121-6821208?ie=UTF8&s=books&qid=1185817869&sr=8-1

The Ask is a complete resource for teaching anyone—experienced in fundraising or not—how to ask individuals, in person, for a contribution to for a local nonprofit or a special event or community project, an enhanced annual gift, a major or planned gift, or a challenging capital campaign gift. Written by fundraising expert Laura Fredricks, The Ask shows what it takes to prepare yourself and others to make an effective ask and includes over one hundred sample dialogues you can use and adapt. Step by step, the book reveals how to listen, what to say, and how to follow up on each and every ask until you receive a solid and definitive answer. In addition, The Ask covers such topics as how to

  • Examine your views on money before making an ask
  • Learn the ins and outs of asking for money
  • Work with others to make an ask
  • Determine if you should or should not ask a friend, colleague, or peer for money
  • Figure out how many asks you can do given your time constraints
  • Deal effectively with all the responses you will get to an ask

Big Gifts for Small Groups http://www.amazon.com/exec/obidos/redirect?path=ASIN/1889102210&link_code=as2&camp=1789&tag=thepointsofli-20&creative=9325

Believing that other books already focus on higher sum gifts, the author wisely targets a range that has been neglected: $500 to $5,000. Why? Here’s what Robinson says:

  • These gifts are large enough to justify the time it takes to develop a prospect list, prepare a letter, follow up with a phone call and visit the prospective donor.
  • They’re small enough to include a wide range of prospects.
  • They’re both modest enough to seem feasible to the novice, but also ambitious enough to make it worth their while.
  • Taken in the context of a major gifts campaign, with a team of solicitors working together, gifts of $500 to $5,000 can add up to a lot of money.

Fifty-Three Ways for Board Members to Raise $1000

https://hsfa.sharefile.com/d-s8256d13c65941c9b

8ways to raise $2,500 (or more) in 10days (or less, sometimes) BY KIM KLEIN & STEPHANIE ROTH

https://hsfa.sharefile.com/d-sac5f07289464538b

The 10 Most Important Things You Can Know about Fundraising

https://hsfa.sharefile.com/d-s7f566b4a85743c29

Last updated on July 16, 2018

Policy No. GF-EP-G10005 - Governance, Risk Management and Compliance (GRC) #

Policy Title:

Governance, Risk Management and Compliance (GRC)

Policy Number:

GF-EP-G10005

Current Version Number:

1.0

Version Effective Date:

 

Reference Documents:

Primer and Statement on GRC No. GF-EP-G10034. A SOP does not exist; direction is provided by the Primer and Statement. 

Revision History:

Prior Version Number

Effective To/From

 

 

 

 

 

 

Policy Owner:

Department of Administrative Services (DOAS)

ATTN:       General Counsel

Tel: 877-859-6850             

Email: doas@hsfamerica.org    

Functional Area:

    Administrative               Finance

    Governance                  Board Operation

    Fundraising                   Project/Program

Policy Authority

Board Review:

 

Board Approval:

 

Date:

 

Resolution Number:

 

Policy Purpose

To establish the corporate culture and to set a management tone that ensures compliance with laws, rules, government (federal, state and local) regulations, public policy standards and internally generated standards such as policies and procedures, codes of conduct, etc.

Policy Statement

The Homeland Security Foundation of America (“HSFA”) greatly values its reputation for integrity and high ethical standards. 

It is HSFA’s policy to comply with all laws, rules, government (federal, state and local) regulations, public policy standards and internally generated standards such as policies and procedures, codes of conduct, etc.

HSFA relishes its motto “of the people, by the people and for the people,” and thereby conforms to the highest ethical standards in conducting its business and serving the American pubic.

Last updated on July 16, 2018

Primer and Statement No. GF-EP-G10034 - Governance, Risk Management and Compliance (GRC) #

Background

The Homeland Security Foundation of America (“HSFA”) greatly values its reputation for integrity and high ethical standards. 

It is HSFA’s policy to comply with all laws, rules, government (federal, state and local) regulations, public policy standards and internally generated standards such as policies and procedures, codes of conduct, etc.

HSFA relishes its motto “of the people, by the people and for the people,” and thereby conforms to the highest ethical standards in conducting its business and serving the American pubic.

To ensure, HSFA has adopted the integrated approach to governance, risk and compliance management.  The GRC framework is comprised of:

Governance, which is the responsibility of the board of directors and HSFA officers.  Governance focuses on creating organizational culture and establishing a tone by defining the mechanisms which are then utilized to ensure that HSFA adheres to all laws, rules, etc., and follows established processes and policies. HSFA has achieved a proper governance strategy that implements systems to monitor and records current business activity, that takes steps to ensure compliance with the agreed policies and procedures, and that provides for corrective action in cases where the rules have been ignored or misconstrued.

Risk Management, which is the process by which HSFA determines risk appetite and tolerance, identifies potential risks and prioritizes the tolerance for risk based on the HSFA’s business objectives. Risk Management leverages internal controls to manage and mitigate risk throughout HSFA.

Compliance, which is the process that records, monitors and reports  the controls, be they physical, logical or organizational, needed to enable compliance with any and all laws, rules, regulation and policy that HSFA operates under including internal standards, policies and procedures..

Part 1 – Applicable Laws

The GRC framework for HSFA, as a non-profit, tax exempt organization, is constituted from these sources:

Provisions from the State of Incorporation.  Includes applicable state constitutional, statutory and regulatory provisions, laws, rules, etc.  Also includes all court case law and opinions.   Generally speaking, these are the provisions which govern an organization’s formation, the board of directors, officers and other high level aspects of operation.

Other State Laws.  Includes the laws, etc., of other states where sufficient activity is conducted to establish nexus.

Internal Revenue Code.  The federal government has chosen to regulate tax exempt organizations via the Internal Revenue Code and other rules, regulations, etc.  The Internal Revenue Service has articulated that 501(c)(3) organizations are subject to good governance principles. While they may not be expressly and specifically articulated within the IRC, such principles are derived from the tax exemption provisions.  Much of the IRS’s view of GRC can be gleamed from the annual federal tax filing (Form 990), the instructions thereto and other IRS pronouncements. 

Public Policy.  Non-profit, tax exempt organizations are part of the independent sector, as contrasted to the business and governmental sectors.  They are deemed to exist to serve the public interest and are subject to public policy principles.

Internally Generated Standards.  HSFA has developed policies, procedures, guidelines, codes, standards, etc. 

Part 2 – Governing Documents

Organizations, as has HSFA, interpret the direction and guidance provided by these sources and will generally establish a GRC framework with the following hierarchy of governing documents:

  • Articles of Incorporation,
  • Bylaws, and
  • Policy and Procedures (commonly called standard operating procedures or SOPs).

Articles of Incorporation. The articles can be thought of as the organization’s contract with the state.  The articles will generally reflect the minimum requirements under the state of incorporation’s provisions.

HSFA’s Articles of Incorporation were issued by the Secretary of State, State of Georgia, on October 1, 2007 and contain limited direction on the following:

  • Name,
  • Organizational Type,
  • Duration Period,
  • Organizational Purpose,
  • Non-Profit Status,
  • Board of Directors and Enactment of Bylaws,
  • Debt Obligation and Personal Liability,
  • Amendment of Articles, and
  • Dissolution

HSFA’s Articles can only be amended submission of the amendments to the Secretary of State, State of Georgia.

HSFA’s Articles can be found at as a PDF available to the public at the HSFA website. Currently, the articles are permanently maintained by the Board Support office as delegated by the secretary.

Bylaws.  Bylaws should reflect the culture, mission and strategic direction of the organization they govern. They should strike the appropriate balance between flexibility and specificity. They should be flexible enough to allow the corporation to achieve its mission without frequent amendment, but specific enough to provide structure and direction to the board, officers and employees for achieving the mission. Bylaws must be aligned with the organization’s articles of incorporation and follow the law of the state under which the organization is incorporated, federal law, as well as public policy. 

The bylaws will necessarily be more specific than the articles, but may not contravene what is outlined in the articles of incorporation or conflict with the law of the state of incorporation. Bylaws should not overly restrict the organization’s ability to operate day-to-day and in the ordinary course of business.  Moreover, the organization’s practices must match its bylaws. If they do not, either the bylaws or the organization’s practices must be amended to be consistent with each other.

HSFA’s Bylaws were last approved by the Board of Directors on September 8, 2009.  With additional specificity, they:

  • State the purpose of the organization,
  • Provide basic rules for the composition and responsibilities of the board of directors and officers, including the number of board members and officers; qualifications, roles, authorizations, and method for election, removal and filling vacancies; terms; and meeting requirements,
  • Identify and define standing committees of the board,
  • Establish the method of creating other board committees and provide for the creation of advisory and ad hoc committees, groups and projects;
  • Provide provisions on the execution of instruments, deposits and funds,
  • Provide for maintenance of corporate records and issuance of reports,
  • Include the tax exemptions requirements that HSFA operates under,
  • Include compensation provisions,
  • Set procedure for the manner in which the bylaws may be amended, and
  • Include other provisions such as waiver of notice, indemnification and dissolution and conflict of interest.

HSFA’s Bylaws can be amended by majority vote of the board of directors

HSFA’s Bylaws can be found as a PDF document available to the public at the HSFA website. Currently, the bylaws are permanently maintained by the Board Support office as delegated by the secretary.

Policies and Procedures.  Additional direction and guidance, that are generally specific in nature and implement the policies adopted by the board of directors, are contained in procedures, statements and guidelines.  They tend be operational in nature detailing the organization’s rules governing day-to-day affairs and activities in the ordinary course of the business, thereby assuring compliance. 

These documents are contained in a Policies and Standard Operating Procedures Manual.  The SOP manual is maintained by the General Counsel’s office (via delegation authority from the secretary). As internal operational documents, they will not be made available to the public.

Part 3 – Implementation and Monitoring

HSFA has formulated its GRC framework through the adoption of articles, bylaws, policies and SOPs, and will maintain them in accordance with the following principles and philosophies: 

  • All GRC documents will be compliant and will be written to ensure compliance with all applicable state and federal laws as well as applicable public policy.
  • All GRC documents will be aligned with, support and reflect the culture, mission and strategic direction of the organization
  • While all GRC documents will be compliant, they will not unnecessarily restrict the authority of the board of directors and the officers, and will allow the organization to respond effectively in the environment under which it operates. 
  • The organization’s actual practices, actions, etc., will match, align and be taken in accordance with all governing documents.
  • All GRC documents may contain forward looking statement intended to indicate the organization’s adoption of and adherence to public policy intentions and requirements.

The GRC framework is overseen by the board of directors through the Governance and Finance Committee.  Adherence to the framework is the responsibility of the officers of HSFA under the authority to conduct the day-to-day affairs and the ordinary business of the organization. 

The day-to-day managing resides with the General Counsel, and with the Chief Financial (“CFO”) for all financial policies and standards.

The framework includes a compliance monitoring program generally under direction of the General Counsel.   Day-to-day financial compliance monitoring is the responsibility of the CFO.  The CFO may rely on external audits and certifications.

The framework includes a number of avenues for direction and guidance and to report violations.  These include a hardcopy process (utilizing prescribed forms), an email process at complaincemonitoring@hsfamerica.com and a telephone process by calling the Ethics Hotline at +1 (877) 859-6850.

Note: These processes are intended to supplement, not replace, the administrative chain of command, the Human Resource policies, or routine operational procedures. All directors, officers and employees are expected, in the normal course of business, to bring information regarding financial errors or omissions as well as suggestions for improving the GRC framework, financial reporting, etc., to appropriate personnel and authorities.

The GRC framework includes a risk mitigation process that mandates compliance with all laws, rules, regulations, policies and standard operating procedures.  When the law, etc., is clear and absolute, the framework adopts a zero tolerance for noncompliance.

On the other hand, in many situations the requirements will be not be absolute.  In those instances, good business practices, risk management process and the GRC framework requires identification of the risks, development of internal control strategies to mitigate these inherent risks and monitoring to ensure the residual risks are and remain within acceptable levels. 

As part of its financial standards and policies HSFA will adhere to the applicable provisions of Sarbanes-Oxley (SOX). SOX provides “best practices” which HSFA has adopted as part of its financial compliance standards.


Dated: October 15, 2009

Document No. GF-EP-E10034

Last updated on July 16, 2018

Policy No. GF-EP-G10006 - Independent Contractors #

Policy Title:

Independent Contractors

Policy Number:

GF-EP-G-10006

Current Version Number:

 

Version Effective Date:

 

Reference Documents:

.

Revision History:

Prior Version Number

Effective To/From

 

 

 

 

 

 

Policy Owner:

Department of Administrative Services (DOAS)

ATTN: Vice President – Chief of Staff       

Tel: 877-859-6850             

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

    Governance                  Board Operation

    Fundraising                   Project/Program

Policy Authority

Board Review:

 

Board Approval:

N/A

Date:

 

Resolution Number:

 

Policy Purpose

Reserved.

 

Policy Statement

HSFA, in the normal course of business, does not use independent contractors.  A policy will be formulated when business necessitates prior to entering into such an arrangement.

 

Last updated on July 16, 2018

Policy No. GF-EP-G10024 - Investments #

Policy Title:

Investments

Policy Number:

GF-EP-G10024.

Current Version Number:

2.0

Version Effective Date:

1/31/2017

Reference Documents:

Bylaws Article 4, Section 8; Article 9, Sections 1-4; IRS Form 990.

Revision History:

Prior Version Number

Effective To/From

1.0

9/8/2009 – 1/30/2017

 

 

 

 

Policy Owner:

Name:  Department of Administrative Services (DOAS)  

ATTN: Chief Financial Officer / Treasurer

Tel:  877-859-6850

Email:  doas@hsfamerica.org

Functional Area:

    Administrative               Finance

    Governance                  Board Operation

    Fundraising                   Project/Program

Policy Authority

Board Review:

 

Board Approval:

 

Date:

 

Resolution Number:

 

Policy Purpose

To ensure HSFA participates in only lawful and financially sound investments; to ensure steps to safeguard HSFA’s assets and to ensure HSFA’s tax exempt status is not affected by any investment arrangements.

Policy Statement

As a IRC Sec. 501(c)(3) non-profit public charity, HSFA adopted a process to make investment-related decisions with respect to assets of HSFA and its financial plans in compliance with the standards of fiduciary conduct prescribed in the Employee Retirement Income Security Act of 1974 (ERISA). The process includes the investment goals and objectives of the plan, sets out decision-making processes for selecting investments, and specifies the procedures and relevant measurement indexes to be used in assessing ongoing investment performance, in accordance with the stated investment objectives. The investment standards are used as the basis for measuring and evaluating future investment performance.  The results are submitted quarterly, for review, to the Board of Director’s Investment Committee or another Board committee as so designated.

Last updated on July 16, 2018

Policy No. GF-EP-G10007 - Joint Ventures #

Policy Title:

Joint Ventures.

Policy Number:

GF-EP-G10007

Current Version Number:

2.0

Version Effective Date:

1/31/17

Reference Documents:

 

 Revision History:

Prior Version Number

Effective To/From

1.0

9/8/2009 – 1/30/2017

 

 

 

 

Policy Owner:

Department of Administrative Services (DOAS)  

ATTN: Vice President – Chief of Staff       

Tel: 877-859-6850             

Email: doas@hsfamerica.org    

Functional Area:

    Administrative               Finance

    Governance                  Board Operation

    Fundraising                   Project/Program

Policy Authority

Board Review:

 

Board Approval:

N/A

Date:

 

Resolution Number:

 

Policy Purpose

Reserved.

Policy Statement

HSFA currently, in the normal course of business, does not utilize joint ventures.  A policy will be formulated when business necessitates prior to entering into such an arrangement.

Last updated on July 16, 2018

Policy No. GF-EP-G10008 - Legislative Activity, Lobbying and Solicitation of Funds #

Policy Title: Legislative Activity, Lobbying and Solicitation of Funds
Policy Number: GF-EP-G10008
Current Version Number: 2.0
Version Effective Date: 1/31/17
Reference Documents: IRS Publication 4221 – Compliance Guide for 501(c)(3) Public Charities; Form 990; Policy No.GF-EP-G10012; Primer and Statement No. GF-EP-10030. (Note: A SOP does not exist for this policy.  Direction is contained within the Primer and Statement on Legislative Activity, Lobbying and Solicitation of Funds No. GF-EP-G10033)
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
   
   
Policy Owner:

Department of Administrative Services (DOAS)

ATTN: Chairman and President

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure that HSFA directors, officers and employees comply with the law, rules and regulations pertaining to legislative activity, lobbying and solicitation of funds.
Policy Statement
HSFA does not engage in prohibited political campaign activities.  Limited legislative activities are permitted though the prior approval of the HSFA president is required.  Solicitation of funds will occur, but only as permitted and in accordance with all laws, rules, standards and policies.
 
Last updated on July 16, 2018

Primer and Statement No. GF-EP-G10033 - Legislature Activity, Lobbying and Solicitation of Funds #

Absolute Prohibition on Political Campaign Activity
HSFA, as a tax exempt organization, is prohibited from directly or indirectly participating in, or intervening in any political campaign on behalf of, or in opposition to a candidate for public office.  This prohibition includes contributions to campaign funds or public statements on behalf of a candidate.  Some activities, such as candidate appearances at HSFA fundraisers, may fall outside the definition of campaign activity.  Consequently, such activities may be permitted.  Such a determination is based on the facts and circumstances of each situation.  Violation of this rule could result in revocation of tax-exempt status and/or imposition of certain excise taxes

NOTE: Due to the consequences that a violation could result in, any and all engagement in permitted activity requires the prior written consent HSFA’s President.  Advice on determining whether the proposed activity is prohibited or permitted activity can be obtained from HSFA’s General Counsel.

(See Policy No. GF-EP-G10012 and the Primer and Statement on Prohibited Political Campaign Activity No. GF-EP-G10031 for detailed information and procedure.)

Substantial Prohibition — Limited Legislative Activity Permitted
HSFA, as a tax exempt organization, is not permitted to engage in substantial legislative activity (commonly called lobbying).  Legislative activity is defined as activity and communication to influence possible, proposed or pending legislation.  This includes activity and communication with the public, governmental agencies, and legislative members and their staffs/employees to discuss/influence legislation. 

Some limited lobbying is permitted under a substantially standard.  “Substantially” is measured either under the substantial part test or the expenditure test. Under these tests, substantially is measured by revenue and time expended on lobbying.  The activity and the information needed for these tests are reported with HSFA’s annual tax filing (Form 990).

Basically the tests are fact based.  The IRS will consider a variety of pertinent facts and circumstances in determining whether the lobbying activity is substantial.  Failure to meet either of these two tests could result in revocation of tax-exempt status and/or imposition of certain excise taxes.

NOTE: Due to the consequences that a violation could result in, any and all engagement in lobbying requires the prior written consent HSFA’s President.  

Note: Partaking of lobbying activity at the federal level would also require registration as a “lobbyist” which would result in a semi-annual compliance requirement.

Permitted Activity – Solicitation of Funds
Activity and communication to solicit funds, grants and other monies to fund HSFA activities, programs, projects, etc., does not fall within the Internal Revenue Code (IRC) definition of lobbying.  Therefore, no limitations or restrictions are imposed on these types of activities.  However, pending legislation can not be discussed in connection with solicitation without potentially running afoul of the lobbying prohibition. 

Note:  While prior written approval is not required, notification of solicitation of funds activities should be made HSFA president under guidelines prescribed by the Office of the President.  It is the responsibility of each director, officer and employee to understand this rule and to comply with it.

State/Local Activity
In addition to complying with the above IRC provisions, any potential activity at these levels would also be subject to state and local rules and regulations.  These laws, rules, etc., differ from jurisdiction to jurisdiction and range from simple to complex.  Advice and direction on a case-by-case basis must be received from the HSFA President prior to commencing in activities at the state and local levels. 

Note:  Adherence to this policy and to the requirements thereunder will be monitored under the HSFA’s compliance monitoring program.  Failure to comply may result in appropriate disciplinary action, including termination.


Dated:  October 17, 2009

Document No. GF-EP-G10033

Last updated on July 16, 2018

Policy No. GF-EP-G10009 - Local Chapters #

Policy Title: Local  Chapters
Policy Number: GF-EP-G10009
Current Version Number: 2.0
Version Effective Date: 1/31/17
Reference Documents:  
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
   
   
Policy Owner: Department of Administrative Services (DOAS)

ATTN: Vice President and Chief of Staff

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:     Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval: N/A
Date:  
Resolution Number:  
Policy Purpose
Reserved.
Policy Statement
HSFA currently, in the normal course of business, does not utilize local chapters  A policy will be formulated when business necessitates prior to entering into such an structure.

 

Last updated on July 16, 2018

Policy No. GF-EP-G10022 - Marketing Materials #

Policy Title: Marketing Materials
Policy Number: GF-EP-G10022
Current Version Number: 2.0
Version Effective Date: 1/31/17
Reference Documents:  
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
   
   
Policy Owner:

Department of Administrative Services (DOAS)

ATTN:       Vice President and Chief of State

Tel:  877-859-6850

Email:  doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure that all materials are in compliance all laws, regulations, rules, etc., and created in accordance HSFA business plans and objectives and goals including all internal policies and procedures.
Policy Statement
All material(s) disseminated, released and made available to the American public will be approved and have an assigned document number reflecting such approval.  The document number must be shown on the final approved version of the document.  Approval designates that the material(s) have been formulated in accordance with all laws, rules and regulations in all jurisdictions that HSFA operates under.  Further, approval indicates such materials were formulated as directed by HSFA management to achieve HSFA business plans and objectives.  Lastly, approval signifies that material(s) have been created in accordance with HSFA internal policies, procedures and guidelines.

 

Last updated on July 16, 2018

Policy No. GF-EP-G10021 - Organizational Structure – Board of Directors #

Policy Title: Organizational Structure — Board of Directors
Policy Number: GF-EP-G10021
Current Version Number: 2.0
Version Effective Date: 1/31/2017
Reference Documents:  
Revision History: Prior Version Number Effective To/From
1.0 9/8/2009 – 1/30/2017
   
   
Policy Owner:

Department of Administrative Services (DOAS)

ATTN:       Chairman and President

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To provide basic background and information concerning the HSFA Board of Directors.
Policy Statement
HSFA exists to serve the public.  It organizational structure, mission and Board of Directors are commitments to the goal.

 

 
Last updated on July 16, 2018

Primer and Statement No. GF-EP-G10055 - Organizational Structure and Board of Directors #

HSFA, A NON-FEDERAL, NON-PROFIT PUBLIC AGENCY

THE MODERN NON-PROFIT

Non-Profit’s vs. For-Profit

Whereas for-profit corporations exist to earn and distribute taxable business earnings to shareholders, the Homeland Security Foundation of America (“HSFA”) exists solely to provide programs and services that are of public benefit.  Many of the programs and services offered through our Mission Template are not otherwise provided by local, state, or federal entities.

While HSFA is able to earn a profit, more accurately called a “surplus”, such earnings must be retained by the organization for its future provision of programs and services.  Earnings may not benefit individuals or stake-holders (see “Organizational Structure” below). 

HSFA may put substantial funds into hiring leadership and management personnel.  In the past many nonprofits considered this to be unreasonably businesslike and money-focused, but since the late 1980s there has been a growing consensus that nonprofits can achieve their missions more effectively by using some of the same methods developed in for-profit enterprises. These include effective internal management, ensuring accountability for results, and monitoring the performance of different divisions or projects in order to make the best use of their funds and people.  Those require management and that, in turn, begins with the organization’s mission.

ALL ABOUT HSFA

MISSION

The “Price of Security” is one of the greatest challenges we face today.  HSFA’s mission is to advance Homeland Security while preserving Americans’ civil liberties.

ORGANIZATIONAL STRUCTURE

The Homeland Security Foundation of America (“HSFA”) is a public, non-profit, non-Federal agency for public safety, energy security and health and human services, incorporated in Georgia in 2003 and reorganized under IRC 501(c)(3) with 170(b)(1)(A)(vi) status.  

HSFA Is:

HSFA Is Not:

A “board-only” organization

An agency or instrumentality of the Federal government

An IRS Certified Public Charity

An Association

Tax-Exempt

A Member Organization

Approved for Charitable Purposes under IRC Section 501(c)(3)

Authorized to have chapters

Approved for Educational Purposes under IRC Section 501(c)(3)

Allowed to have non-board member volunteers serve on committees pursuant to state law

Approved for Scientific Research under IRC Section 501(c)(3)

 

GOALS

Through a coalition of good people who love America, HSFA is changing the face of homeland security, building strength through awareness and empowering citizens with the resources they need to protect their family against all types of hazards.

Working with passion and determination, we’re bridging gaps between the government, the American people and a brighter future for all.

We’re harnessing the power of innovation and generosity to eliminate Phishing and minimize ID theft by 2010 with secure authentication technology delivered at no charge to the public.

Recognizing the awesome capabilities of nature, HSFA seeks to build real partnerships with people across the planet, promoting a progressive disaster preparedness agenda, including specialized programs to strengthen our infrastructure with green technology, products and services and fresh ideas.

We’re combining cutting-edge scientific research with the experience of industry experts to better understand patterns of behavior and tactics of criminals, give law enforcement agents an edge, and help guarantee the future FREEDOM, SAFETY and PROSPERITY of humanity…

Together, we cannot fail.
 

Members of the Board of Directors

Refer to current Board Member Matrix

HSFA COMMITTEE MATRIX

Refer to document # BD-D-20170201-001vN.X.


Document No. GF-EP-G10055

Dated: 9/8/2009

Last updated on July 16, 2018

Policy No. GF-EP-G10010 - Preservation of Tax Exempt Status #

Policy Title: Preservation of Tax Exempt Status
Policy Number: GF-EP-G10010
Current Version Number: 2.0
Version Effective Date:  
Reference Documents: Bylaws, Article 8; IRS Publication 4221: Compliance Guide for 501(c)(3) Public Charities; SOP No GF-EP-G10040.
Revision History: Prior Version Number Effective To/From
1.0 9/8/09 – 2/23/17
   
   
Policy Owner:

Name: Department of Administrative Services (DOAS)

ATTN: Chairman and President

Tel: 877-859-6850

Email: doas@hdfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date: September 8, 2009
Resolution Number:  
Policy Purpose
To ensure that HSFA does not engage in prohibited activities that potentially could result in loss of its tax exempt status and/or imposition of excise tax and meets its ongoing compliance responsibilities. .
Policy Statement
HSFA will not engage in the following:  prohibited political campaign activities; prohibited lobbying activities; and private inurnment of benefits to directors, officers, employees and other individuals.
Last updated on July 16, 2018

Standard Operating Procedure GF-EP-G10040 - Preservation of Tax Exempt Status #

The IRC prohibits 501(c)(3) tax-exempt entities from engaging in the following:

Political Campaign Activity

HSFA is absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) a candidate for public office. Contributions to political campaign funds or public statements of position made on behalf of the organization in favor of or in opposition to any candidate for public office are violations of the prohibition against political campaign activity.

Note:  Greater detail of this is found at Policy GF-EP-G10012 and SOP GF-EP-10031.

Legislative Activities

HSFA is not permitted to engage in substantial legislative activity (commonly referred to as lobbying). An organization will be regarded as attempting to influence legislation: if it contacts, or urges the public to contact, members or employees of a legislative body for purposes of proposing, supporting or opposing legislation; or if the organization advocates the adoption or rejection of legislation.

Note:  Greater detail of this is found at Policy GF-EP-G10008 and SOP GF-EP-G10033.

Statutorily, some activities are excluded from the definitions of campaign activity and lobbying.  Before engaging though in permitted activities, HSFA directors, officers and employees must receive written approval from the HSFA President.  Advice can be obtained from HSFA’s General Counsel.

Violation of this may result in disciplinary action, including termination.

Private Benefit and Inurement  

No part of the net earnings of HSFA shall inure to the benefit of, or be distributable to, its directors, officers, or other private persons. 

This restriction is intended in ensure that HSFA serves a public interest and not a private one. 

HSFA is authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of its purposes. 

However, payment of unreasonable compensation to a director, officer or employee would be considered a prohibited inurement. 

Further, HSFA shall not enter contracts and other business relationships that result in payments that the economic benefit of exceeds the value of the consideration received by HSFA.  

It is the responsibility of the board’s Governance and Finance Committee to monitor compensation and other payments/benefits to ensure against inurement.  Additionally, see the HSFA policies regarding Procurement and Request of Proposals (RFP).  These policies and the associated SOP’s provide safeguards and prevention for entering into contracts and other relationships that could be perceived to result in private inurement to insiders and unrelated third parties.  


Dated:  October 17, 2009

Document No. GF-EP-G10040

Last updated on July 16, 2018

Policy No. GF-EP-G10011 - Privacy #

Policy Title: Privacy
Policy Number: GF-EP-G10011
Current Version Number: 1.0
Version Effective Date: 9/8/2009
Reference Documents: Internet Privacy Policy Statement at www.hsfamerica.org (Document No. GF-EP-G10030);  Privacy Act of 1974.
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Title:  Department of Administrative Services (DOAS)

Tel: 877-859-6850

Email: doas@hdfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose

To ensure that the public understands how HSFA collects private personal information; how HSFA uses it; the persons to whom it may be disclosed; and the security measures HSFA takes to protect personal information.

 

Policy Statement
HSFA is committed to preserving and to protecting the privacy and security of its online visitors.  HSFA’s Internet Privacy Policy Statement provides an overview of the measures it takes to provide a safe on-line environment.  HSFA acts with diligence and takes every and all actions under the law to protect the public’s right to privacy.
Last updated on July 16, 2018

Document No. GF-EP-G10030 - Internet Privacy Policy Statement #

Internet Privacy Policy

Document

The Homeland Security Foundation of America (HSFA) Internet Privacy Policy is designed to assist you in understanding how we collect and use the personal information you provide to us and to assist you in making informed decisions when using our site and our products and services.

What Information Do We Collect?

When you visit our Web site you may provide us with two types of information: personal information you knowingly choose to disclose that is collected on an individual basis and Web site use information collected on an aggregate basis as you and others browse our Web site.

  1. Personal Information You Choose to Provide

Registration Information.

You will provide us information about yourself, your firm or company, and your practices when you register for certain services, or register for email newsletters and alerts. You may also provide additional comments on how you see HSFA servicing your needs and interests.

Email Information.

If you choose to correspond with us through email, we may retain the content of your email messages together with your email address and our responses.

  1. Web Site Use Information

Similar to other commercial Web sites, our Web site utilizes a standard technology called “cookies” (see explanation below, “What Are Cookies?”) and Web server logs to collect information about how our Web site is used. Information gathered through cookies and Web server logs may include the date and time of visits, the pages viewed, time spent at our Web site, and the Web sites visited just before and just after our Web site. We, our advertisers and ad serving companies may also use small pieces of code called “web beacons” or “clear gifs” to determine which advertisements and promotions users have seen and how users responded to them.

How Do We Use the Information You Provide Us?

Broadly speaking, we use personal information for purposes of administering and expanding our business activities, providing customer service and making available other products and services to our customers and prospective customers. Occasionally, we may also use the information we collect to notify you about important changes to our Web site, new services and special offers we think you will find valuable. You may notify us at any time if you do not wish to receive these offers by emailing us at info@hsfamerica.org.

What Are Cookies?

A cookie is a very small text document, which often includes an anonymous unique identifier. When you visit a Web site, that site’s computer asks your computer for permission to store this file in a part of your hard drive specifically designated for cookies. Each Web site can send its own cookie to your browser if your browser’s preferences allow it, but (to protect your privacy) your browser only permits a Web site to access the cookies it has already sent to you, not the cookies sent to you by other sites.

How Do We Use the Information We Collect From Cookies?

As you shop on our Web site, the site uses its cookies to differentiate you from other shoppers so your shopping cart is only available to you. In some cases, we also use cookies to prevent you from seeing unnecessary advertisements or requiring you to log in more than is necessary for security. Cookies, in conjunction with our Web server’s log files, allow us to calculate the aggregate number of people visiting our Web site and which parts of the site are most popular. This helps us gather feedback in order to constantly improve our Web site and better serve our customers. Cookies do not allow us to gather any personal information about you and we do not generally store any personal information that you provided to us in your cookies.

Sharing Information With Third Parties

We may enter into alliances, partnerships or other business arrangements with third parties who may be given access to personal information including your name, address, telephone number and email for the purpose of providing you information regarding products and services that we think will be of interest to you. In connection with alliances, partnerships or arrangements, we may also provide certain information to third parties if we have determined that the information will be used in a responsible manner by a responsible third party. For example, some of our partners operate stores or provide services on our site, while others power offerings developed by us for your use. We also use third parties to facilitate our business, including, but not limited to, sending email and processing credit card payments. In connection with these offerings and business operations, our partners and other third parties may have access to your personal information for use in connection with business activities. As we develop our business, we may buy or sell assets or business offerings. Customer, email, and visitor information is generally one of the transferred business assets in these types of transactions. We may also transfer such information in the course of corporate divestitures, mergers, or any dissolution.

Notice of New Services and Charges

Occasionally, we may also use the information we collect to notify you about important changes to our Web site, new services and special offers we think you will find valuable. As our customer, you will be given the opportunity to notify us of your desire not to receive these offers by sending us an email request at info@hsfamerica.org.

How Do We Protect Your Information?

How Do We Secure Information Transmissions?

Email is not recognized as a secure medium of communication. For this reason, we request that you do not send private information to us by email. Some of the information you may enter on our Web site may be transmitted securely via Secure Sockets Layer SSL, 128 bit encryption services. Pages utilizing this technology will have URLs that start with HTTPS instead of HTTP. Please contact info@hsfamerica.org if you have any questions or concerns.

How Can You Access and Correct Your Information?

You may request access to all your personally identifiable information that we collect online and maintain in our database by emailing info@hsfamerica.org.

Certain Disclosures

We may disclosure your personal information if required to do so by law or subpoena or if we believe that such action is necessary to (a) conform to the law or comply with legal process served on us or Affiliated Parties; (b) protect and defend our rights and property, the Site, the users of the Site, and/or our Affiliated Parties; or (c) act under circumstances to protect the safety of users of the Site, us, or third parties.

What About Other Web Sites Linked Into Our Web Site?

We are not responsible for the practices employed by Web sites linked to or from our Web site nor the information or content contained therein. Often links to other Web sites are provided solely as pointers to information on topics that may be useful to the users of our Web site.

Please remember that when you use a link to go from our Web site to another Web site, our Privacy Policy is no longer in effect. Your browsing and interaction on any other Web site, including Web sites which have a link on our Web site, is subject to that Web site’s own rules and policies. Please read over those rules and policies before proceeding.

Your Consent

By using our Web site you consent to our collection and use of your personal information as described in this Privacy Policy. If we change our privacy policies and procedures, we will post those changes on our Web site to keep you aware of what information we collect, how we use it and under what circumstances we may disclose it.


Dated:  October 20, 2009

Document No. GF-EP-G10030

Last updated on July 16, 2018

Policy No. GF-EP-G10012 - Prohibited Political Campaign Activity #

Policy Title: Prohibited Political Campaign Activity
Policy Number: GF-EP-G10012.
Current Version Number: 1.0
Version Effective Date: 9/8/09
Reference Documents: IRC Section 501(c)(3); IRS Publication 4221; IRS Revenue Ruling 2007-41; Letter from the IRS on Prohibited Campaign Activity; HSFA Primer and Statement No. GF-EP-G10031 (Note: A SOP does not exist for this policy.  Direction is contained within the Primer and Statement document.)
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Department of Administrative Services (DOAS)

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure compliance with all laws, rulings, regulations governing the prohibition against participation in or intervention in political campaign.
Policy Statement

HSFA complies with the absolute prohibition from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) a candidate for public office.  This policy does not prohibit HSFA from engaging in permitted non-political activity. Nor  does this policy prohibit directors, officers and employees from exercising their freedom of expression rights in an “individual” capacity.

(Due to the impact that violations may result in, prior written approval to engage in permitted non-political campaign activity may be required from the HSFA President.  See the Primer and Statement on Prohibited Campaign Activity for direction.)

Last updated on July 16, 2018

Primer and Statement No. GF-EP-G10031 - Prohibited Political Campaign Activity #

Part 1 – Applicable Law

  • IRC Section 501(c)(3) and other applicable sections.
  • Revenue Ruling 2007-41.
  • IRS Publication 4221 – “Compliance Guide for 501(c)(3) Public Charities.”
  • Letter from the IRS on Prohibited Campaign Activity.

Part 2 – Prohibited Activity

Federal law that provides that organiza­tions exempt from tax under Internal Revenue Code Section 501(c)(3) are absolutely prohibited from directly or indirectly participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office.  HSFA, as a 501(c)(3) corporation, is subject to this prohibition.  Violation of this prohibition may result in revocation of tax-exempt status and/or imposition of certain excise taxes.

Contributions to political campaign funds or public statements of position made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.

Examples of prohibited political activities include:

  • Endorsing any candidate.
  • Making donations to a candidate’s campaign.
  • Engaging in fund-raising.
  • Distributing statements.
  • Becoming involved in any other activities that may be beneficial or detrimental to any candidate.
  • Links on the HSFA web page to candidate’s sites or to non-exempt organizations that have political activity.

Part 3 — Permitted Activity

Certain activities or expenditures may not be prohibited depending on the facts and circumstances. Such activities are excluded from the definition of campaign activities.  Since they are deemed “not to be campaign activities,” such activities are permitted.

For example, the conduct of certain voter education activities (including the presentation of public forums and the publication of voter education guides) in a non-partisan manner do not constitute prohibited political campaign activity. Other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not constitute prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that would favor one candidate over another, oppose a candidate in some manner, or have the effect of favoring a candidate or group of candidates, will constitute campaign intervention.

NOTE: Due to the consequences that a violation could result in, any and all engagement in permitted activity requires the prior written consent of HSFA’s President.  Advice on determining whether the proposed activity is prohibited or permitted activity can be obtained from HSFA’s General Counsel.

Part 4 – Candidate Appearances at HSFA Functions

Depending on the facts and circumstances, HSFA may invite political candidates to speak at its events without jeopardizing its tax-exempt status. Political candidates may be invited in their capacity as candidates, or in their individual capacity (not as a candidate).  Candidates may also appear without an invitation at organization events that are open to the public. 

If a candidate is in attendance at a HSFA event, action should be taken to ensure the candidate’s activity is permissible.

A candidate may seek to reassure the organization that it is permissible for the organization to do certain things in connection with the candidate’s appearance.  It should be kept in mind that a candidate may not be familiar with tax-exempt status and that the candidate may be focused on compliance with the election laws that apply to the candidate’s campaign rather than the federal tax law that applies to 501(c)(3) corporations.  

Speaking as a Candidate. When a candidate is invited to speak at an HSFA event as a political candidate, the following steps must be taken to ensure that:

  • An equal opportunity is provided to all political candidates seeking the same office.
    • HSFA does not indicate any support for or opposition to the candidate (this should be stated explicitly when the candidate is introduced and in communications concerning the candidate’s attendance).
    • No political fundraising occurs.

Equal Opportunity to Participate.  In determining whether candidates are given an equal opportunity to participate, the nature of the event to which each candidate is invited shall be considered, in addition to the manner of presentation.

For example, if one candidate is invited to speak at a well-attended annual banquet, and opposing candidates are invited to speak at a sparsely attended general meeting, you will likely have violated the political campaign prohibition, even if the manner of presentation for both speakers is otherwise neutral.

Public Forums. HSFA can invite several candidates for the same office to speak at a public forum.  However, if the forum is operated to show a bias for or against any candidate, then the forum would be political campaign intervention.

When several candidates for the same office are invited to speak at a forum, the following factors should be considered:

  • Whether questions for the candidate are prepared and presented by an independent nonpartisan panel.
  • Whether the topics discussed by the candidates cover a broad range of issues that the candidates would address if elected to the office sought and are of interest to the public.
  • Whether each candidate is given an equal opportunity to present his or her view on the issues discussed.
  • Whether the candidates are asked to agree or disagree with positions, agendas, platforms or statements of the organization.
  • Whether a moderator comments on the questions or otherwise.

NOTE: Due to the consequences that a violation could result in, invitations to political candidates to appear and/or participate in a HSFA event require the prior written consent of HSFA’s President.  Advice on determining whether the proposed activity is prohibited or permitted activity can be obtained from HSFA’s General Counsel.

Part 5 — Individual Activity

The prohibition on political campaign activity applies only to tax-exempt charitable organizations and not to the activities of individuals in their private capacity. The political campaign activity prohibition is not intended to restrict free expression on political matters by board directors, officers and employees of charitable organizations, speaking for themselves, as individuals. Nor are they prohib­ited from speaking about important issues of public policy. However, board directors, officers and employees cannot make partisan comments in HSFA organization publications, on the HSFA website or related pages or at HSFA organizational functions.

NOTE:  Acting or engaging in individual political activity does not require approval.  However, any violations could result in discipline, including termination.  Board directors, officers and employees of HSFA are advised to act with caution and due diligence.  Advice on determining whether the proposed activity is prohibited or permitted activity can be obtained from HSFA’s General Counsel.

Part 6 – Enforcement

The IRS has an enforcement program in place.  The program is called the Political Analysis Compliance Initiative (“PACI”).  Reported violations are reviewed by the IRS.

Given PACI, the potential loss of tax-exempt status and the imposition of excise taxes, it is imperative HSFA not engage in prohibited campaign activity.  Further, all board directors, including honorary board members, must proceed with full knowledge and seek the approvals required as stated above.  Any violations could result in discipline, including termination.  Advice on determining whether the proposed activity is prohibited or permitted activity can be obtained from HSFA’s General Counsel.


Dated:  October 15, 2009

Document No. GF-EP-E10031 

Last updated on July 16, 2018

Policy No. GF-EP-G10013 - Records Retention and Document Destruction #

Policy Title: Records Retention and Document Destruction.
Policy Number: GF-EP-G10013
Current Version Number: 1.0
Version Effective Date: 9/8/17
Reference Documents: Bylaws, Article 4, Section 8; Records Retention Schedule; Sarbanes-Oxley Act; Federal Rules of Civil Procedure Section 26 (a) (1); IRC Section 501(c)(3); Form 990; SOP No. GF-EP-G10041; Record Retention Periods Schedule No. GF-EP-G10036; Records/Communications Final and Interim Guidelines, No. GF-EP-G10056.
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Office of the President

ATTN: Secretary of the Board, Records Manager Officer

Tel:  877-859-6850

Email: records@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure that all necessary records and documents of HSFA are properly created, adequately protected and maintained, and to ensure that records that are no longer required are discarded at the proper time and in a proper manner, in  accordance with all applicable federal and state laws.  Further, it is intended to aid employees of HSFA, in understanding their obligations so their actions are compliant.
Policy Statement
HSFA creates, maintains its records and documents (both paper and electronic) and destroys such records and documents, in accordance with and in compliance with all applicable federal and state laws.  Further, HSFA has a comprehensive SOP that ensures compliant implementation at all levels and by all persons (as defined in the SOP) of the corporation.
Last updated on July 16, 2018

Standard Operating Procedure No. GF-EP-G10041 - Records Retention and Document Destruction #

Background

HSFA is subject to record retention and document destruction provisions under federal and state law.

The IRS mandates a records retention and document destruction policy for Section 501(c)(3) corporations.  Form 990 describes a policy to be compliant if it identifies the record retention responsibilities for monitoring the storage and destruction of documents and records.

The Sarbanes-Oxley Act (“SOX”) makes it a crime to alter, cover up, falsify, or destroy any document with the intent of impeding or obstructing any official proceeding.  These provisions of SOX apply to Section 501(c)(3) corporations.

Further, the Federal Rules of Civil Procedure (“FRCP”) contain provisions concerning the discovery of electronically stored information.  FRCP Section 26 (a)(1) provides that all corporate records, including those at a board member’s place of business or residence or on a director’s, officer’s or employee’s personal computer, cell phone or PDA are subject to a document discovery request in the event of litigation.

In addition to federal provisions, many states provide for records retention and document destruction.

This policy provides for the systematic review, retention, and destruction of documents received or created by HSFA.  This policy covers all records and documents, regardless of physical form, and contains guidelines for how long certain documents should be kept and how records should be destroyed (unless under a legal suspension order, as hereinafter defined).

It is designed to ensure compliance with federal and state laws and regulations, to eliminate accidental or innocent destruction of records, and to facilitate operations by promoting efficiency and freeing up valuable storage space.

Definitions

Record.  Any recorded information in any format (including without limitation to paper, electronic and audiovisual materials), wherever such information is stored, that has been created by or for HSFA or received by HSFA in connection with the transacting of HSFA’s operations and business. Records covered by this policy include electronic documents such as e-mail, web files, text files, sound and movie files, PDF documents, and all Microsoft Office or other similarly formatted files.

Informal materials of transitory utility (e.g., temporary notes of internal meetings, casual or personal email, etc.) are not considered records.

Records Management Officer.  The corporation’s Secretary shall serve as HSFA Records Management Officer. To ensure compliance with this Records Retention and Document Destruction Policy, the Records Management Officer is responsible for overseeing the implementation of, and compliance with, this Records Retention and Document Destruction Policy.

HSFA Person.  Includes directors, officers, employees and volunteers.

Destruction.  Refers to destruction by shredding for most business-related documents to ensure confidentiality.  Documents that contain protected health information must be shredded crossways to ensure maximum privacy.

Retention Schedule.  Lists the time period during which specific types of records shall not be destroyed. In the event a record is not listed on the Retention Schedule, the HSFA person should contact the Records Management Officer to determine the appropriate retention period for such record.

Implementation

It is the responsibility of each HSFA person to maintain and destroy the records that he/she originates, or otherwise receives, in accordance with the Records Retention Schedule and any other guidelines adopted by the HSFA Records Management Officer.  Such guidelines shall be communicated by the Records Management Officer, from time to time and as needed.

A HSFA person does not need to maintain a copy of a record when the original or an official copy is maintained elsewhere.

All storage methodologies shall be orderly, tamper-proof, searchable, easily accessible and available. The methodology should cover back-up procedures, archiving of documents, and regular check-ups of the reliability of the system.

Records should be stored at an address conducive and convenient to HSFA operations.   Records can only be stored offsite with written authorization of the Records Management Officer.

A HSFA person shall dispose of all records following the expiration of the applicable retention period and in a manner as directed by the Records Management Officer.

The Records Management Officer may determine that a record must be retained for a longer period to comply with legal or other requirements.   A HSFA person may desire to retain a record for a longer period for a reasonable business purpose. Requests for a longer retention period than that provided for under the Retention Schedule require the written approval of the Records Management Officer.

Suspension of Destruction of Records

If a lawsuit, claim or other legal proceeding, or government inquiry or investigation  (a “Matter”) is pending or threatened against HSFA, the Records Management Officer shall suspend any scheduled disposal of relevant documents and promptly notify all HSFA persons of such suspension.  Records with potential relevance to a Matter (whether pending or threatened) must not be destroyed–in accordance with the attached Retention Schedule or otherwise–unless the Records Management Officer, on advice of the HSFA General Counsel, has authorized such destruction.

A HSFA person who becomes aware of a Matter (whether pending or threatened) against HSFA promptly notify the Records Management Officer and the HSFA General Counsel so that HSFA can ensure the preservation of all records relating to such Matter in accordance with the applicable law.  Each HSFA person shall take reasonable steps actively to preserve evidence and maintain any documents or information that may be discoverable in connection with such Matter.

In the event of the occurrence of a Matter (whether pending or threatened), the definition of the term record may be expanded to include even transitory documents that refer or relate in some way to such Matter, and HSFA persons may be asked to preserve such records.  On conclusion of the Matter, general applicability of the Retention Schedule shall resume only after the Records Management Officer, on advice of the HSFA General Counsel, has authorized such resumption.

Questions, concerns, potential violations, etc., can be sent to records@hsfamerica.org.

Note: HSFA’s record retention and document destruction procedures will be monitored under the corporation’s compliance monitoring program.  Failure by an HSFA person to adhere to the policy may result in disciplinary action, including termination.


Dated:  October 17, 2009

Document No. GF-EP-G10041

Last updated on July 16, 2018

Document No. GF-EP-G10036 - Records Retention Periods Schedule #

Corporate Records Retention Period
Articles of Incorporation and Bylaws Permanent
IRS Application for Tax-Exempt Status (Form 1023) Permanent
IRS Determination Letter Permanent
State Sales Tax Exemption Letter Permanent
Annual Reports to Secretary of State/Attorney General Permanent
Board Meeting and Board Committee Minutes Permanent
Board Policies/Resolutions Permanent
State Incorporations documents Permanent
Policy and Procedures Manual Permanent
Other Corporate & Operational Policies Permanent
Ruby Watch (all records including data from system) Permanent
Accounting and Corporate Tax Records  
Annual Audits and Financial Statements Permanent
Fixed Assets and Asset Depreciation Schedules Permanent
IRS Form 990 Tax Returns and Support Permanent
Business Expense Records and Expense Reports 7 years
Investment records 7 years
IRS Form 1099 7 years
General Ledgers and Journal Entries 7 years
Chart of Accounts Permanent
Invoices 7 years
Sales Records (service fees, receipts) 5 years
Petty Cash Vouchers, Cash Receipts, Credit Card Receipts 3 years
Bank Records  
Checks for important payments and purchases Permanent
Check Registers 7 years
Bank Deposit Slips 7 years
Bank Statements and Reconciliation 7 years
Electronic Fund Transfer Documents 7 years
Payroll and Employment Tax Records   
Payroll Registers Permanent
State Unemployment Tax Records Permanent
Earnings Records 7 years
Garnishment Records 7 years
Payroll Tax Returns 7 years
W-2 Statements 7 years
Form 5500 Permanent
401k plans Permanent
Employee Records  
Employment Offer and Termination Agreements Permanent
Retirement and Pension Plan Documents Permanent
Employee handbooks and training manuals Permanent
Records Relating to Promotion, Demotion, or Discharge 7 years after termination
Accident Reports and Worker’s Compensation Records 5 years after settlement
Salary Schedules 5 years
Employment Applications, resumes 3 years
I-9 Forms 3 years after termination
Time Records 2 years
Job Postings 1 year
EEO Records 3 years after termination
Benefit Plans 3 years after termination
Donor and Grant Records  
Donor Records and Acknowledgment Letters 7 years
Grant Contracts, applications, documentation supporting grant payments, grant reporting and correspondence 7 years after expiration
Grant Applications, if declined or denied 3 years
Press Releases/Public Filings  
Press Releases Permanent
Annual Reports Permanent
Other Publications, Photos, Press clippings 7 years
Legal, Insurance, and Safety Records   
Legal Correspondence Permanent
Litigation Records Permanent
Construction Documents Permanent
Appraisals Permanent
Trademark and Copyright Registrations Permanent
Environmental Studies Permanent
Insurance Policies Permanent
Real Estate Documents Permanent
Stock and Bond Records Permanent
Leases 7 years after expiration
General Contracts 7 years after expiration
HIPAA Compliance Records 6 years
OSHA Documents 5 years

Dated:  October 20, 2009

Document No.  GF-EP-G10036

Last updated on July 16, 2018

Document No. GF-EP-G10056 - Records/Communication Final and Interim Guidelines #

Records/Communications Final and Interim Guidelines

Note: Pursuant to HSFA Policy No. GF-EP-G10013 and Standard Operating Procedure No. GF-EP-G10041 additional guidelines on records, records maintenance and document destruction may be developed for implementation.  This will involve the designation of a records manager and the formulation of a customized records plan for each HSFA location or site.

Unless otherwise indicated, all questions and inquires on these guidelines should be addressed to the Department of Administrative Services (DOAS) at doas@hsfamerica.org or 877-859-6858.

E-Mail Utilization — Final

All directors, officers and employees should utilize their HSFA email account for HSFA business.  Your personal email account should not be used.  If you cannot comply with this, please contact the Department of Administrative Services (DOAS) at doas@hsfamerica.org or 877-859-6850 for special dispensation.

E-Mail Records Retention — Interim

Do not destroy or discard any e-mails, sent or received, including attachments except informal materials of transitory utility such as internal meeting notes and casual or personal notes.  This covers all electronic documents such as e-mail, web files, text files, sound and movie files, PDF documents, and all Microsoft Office or other similarly formatted files. 

(Note:  This guideline will be modified and relaxed with finalization of the Records Retention and Document Destruction Guidelines.)

E-Mail Signature Sign-Offs — Final

All HSFA officers and employees should include the following standard language in all e-mail closings (including but not limited to initial notes and responses):

“This e-mail and any files transmitted with it are the property of The Homeland Security Foundation of America, Inc.  It is intended only for the use of the individual or entity to which this e-mail is addressed. If you are not the intended recipient of this message you are hereby notified that any use, review, retransmission, dissemination, distribution, reproduction or any action taken in reliance upon this message is strictly prohibited. HSFA takes no responsibility for any improper use nor has any liability created/imposed for damages or harm resulting therefrom. If you received this e-mail in error, please notify the sender and delete the materials immediately from your computer.”

Use of HSFA Name — Final

In all legal documents (e.g., contracts, agreements, purchase orders, etc.) HSFA’s actual legal name, “The Homeland Security Foundation of America, Inc.” should be used.  It can be shortened by following the initial statement of the name with (“HSFA”) for later use in the document. 

Note:  The word “The” is part of the legal name.  Therefore, when HSFA is spelled out the “T” in the word “The” should always be capitalized.  Further, “of America” is part of  the name.  Therefore, when HSFA is spelled out, “of America” should be included.

Correct Name Use

— The Homeland Security Foundation of America, Inc.

— HSFA

— The Homeland Security Foundation of America

Incorrect Name Use

— the Homeland Security Foundation of America

— Homeland Security Foundation

Use of “Confidential” Marking — Interim

Officers and employees of HSFA should refrain from marking documents confidential, privileged, attorney work product or other similar language except in limited cases when legal advice is sought or provided.

(Note:  This guideline will be modified with finalization of the Records Retention and Document Destruction Guidelines.)

Document Dissemination — Final

All materials disseminated to the public should contain a document number.  The reflection of a document number substantiates the document is the final, approved version.  Documents without a number are considered drafts. 

All materials disseminated to the public must be in PDF format.  This ensures that a document cannot be changed post dissemination.

Draft documents and documents in formats other than PDF should not be distributed outside of HSFA.  Questions regarding this guideline should be addressed to Chief of Staff at doas@hsfamerica.org or 877-859-6850.

Website Maintenance — Final

HSFA complies with all IRS requirements regarding public disclosure of certain tax documents and related information.  Further, HSFA complies with the IRS requirements to make available for inspection all such records and any other documents that have been made widely available to the public.  This obligates HSFA to keep any and all records current.  Current in this context is defined as within 45 (forty-five) calendar days of any changes, modifications, etc.  The officer or employee of HSFA who makes such changes is accountable for notifying the HSFA webmaster of such changes, which in turn is responsible for making the necessary changes to HSFA websites, webpages, etc.


Document No.  GF-EP-G10056

Dated: November 11, 2009

Last updated on July 16, 2018

Policy No. GF-EP-G10014 - Regulatory Filings, Inquires, Audits and Investigations #

Policy Title: Regulatory Filings, Inquires, Audits and Investigations
Policy Number: GF-EP-G10014
Current Version Number: 1.0
Version Effective Date: 9/8/09
Reference Documents: SOP No. GF-EP-G10042.
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Office of the President

ATTN: General Counsel, President

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure that all regulatory filings, inquires, audits and investigations are compliant, proper, correct and made/managed in a timely fashion, thereby ensuring HSFA’s business objectives are achieved and excellent relationships with the federal and state regulatory agencies, that fall within the purview of HSFA, are achieved and maintained.
Policy Statement
HSFA will act with the upmost integrity and professionalism in dealings with any and all federal and state agencies that regulate HSFA’s business and operations.  HSFA will make all filings as business necessitates and respond to all inquiries, audits and investigations in a timely fashion.  HSFA greatly values its relationships with regulators and will act to foster and maintain exceptional, professional relationships.
Last updated on July 16, 2018

Standard Operating Procedure GF-EP-G10042 - Regulatory Filings, Inquires, Audits and Investigations #

Responsibility for regulatory filings, inquires, audits and investigations shall be delineated as follows:

Business Filngs (including follow-ups)

Responsibility of the business operation, project manager or other business personnel.  Should be made with the advice and consent of the HSFA General Counsel.  Approval by the HSFA Chairman and President is required prior to submission.

Tax Filings (non-payroll tax filings)

Responsibility of the corporation’s Chief Financial Officer (“CFO’).  Should be made with the advice and consent of the HSFA General Counsel.  Approval by HSFA Chairman and President is required prior to submission.  Further, for the annual IRS 990 filing review of the Board of Directors is required.

Regulatory Inquires

Responsibility of the corporation’s Compliance Unit.  Any inquires received elsewhere within HSFA should be forwarded immediately to the Compliance Unit.

Audits and Investigations

Joint responsibility of the CFO and the General Counsel.  Any audit or investigations requests received elsewhere within HSFA should be directed/forwarded to the General Counsel.  Any respond made requires approval of the HSFA Chairman and President.

Note:  All filings, inquires, audits and investigations will be reported on a timely basis to the Board’s Governance Finance Committee.  Any audits and investigations must be reported to the Governance and Finance Committee prior to commencement.


Dated:  October 20, 2009

Document No. GF-EP-10042

Last updated on July 16, 2018

Policy No. GF-EP-G10015 - Security and Investigations #

Policy Title: Security and Investigations.
Policy Number: GF-EP-G10015
Current Version Number: 1.0
Version Effective Date: 9/8/09
Reference Documents:  
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

National Investigation Services Division (NISD)

ATTN:       Chief, NISD

Tel: 877-859-6850

Email: nisd@hsfa.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval: N/A
Date:  
Resolution Number:  
Policy Purpose
 
Policy Statement
Reserved for future use.
Last updated on July 16, 2018

Policy No. GF-EP-G10016 - Tax Compliance #

Policy Title: Tax Compliance
Policy Number: GF-EP-G10016
Current Version Number: 1.0
Version Effective Date: 9/08/09
Reference Documents: SOP No. GF-EP-G10048; Statement on Tax Compliance No. GF-EP-G10035; Bylaws Article 4, Section 9.
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Name: Pete Stanley

Title: Chief Financial Officer

Tel:  877-859-6850, ext. 120

Email: pstanley@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure compliance with all corporate federal, state and local tax laws arising from the activities conducted in the normal course of business.  Further, to ensure all required corporate filings are made on a timely and orderly manner as required by law.  Lastly, to ensure that the books and records necessary to ensure tax compliance are in existence and properly maintained.
Policy Statement

HSFA will comply with all corporate federal, state and local laws relating to tax including the making of timely and correct tax filings.  The day-to-day responsibility resides with the corporation’s Chief Financial Officer, with support provided by the General Counsel‘s compliance function and with oversight the from the Board’s Governance and Finance Committee.

 

Note:  This policy does not apply to payroll tax filings (e.g., Withholding, FICA, FUTA).

 

Last updated on July 16, 2018

Standard Operating Procedure GF-EP-G10048 - Tax Compliance #

During the fourth quarter of 2009 a new baseline of tax filings (including state annual reports, etc.,) will be created.  This will entail reviewing the activities of The Homeland Security Foundation of America (“HSFA”) on a jurisdiction-by-jurisdiction basis to determine where “nexus” exists.  (Nexus is defined as having a sufficient presence to give rise to a filing/reporting obligation.)  This review will be conducted jointly by the corporation’s Chief Financial Officer (“CFO”) and General Counsel.

The current baseline consists of the following:

  • Federal From 990EZ and applicable schedules (due 5/15).
  • Georgia Annual Report (due 4/1). 

The current baseline will be expanded to include any and all additional obligations identified from the review conducted during the fourth quarter. 

This new baseline will become the 2010 tax filings worksheet (“Worksheet”).  Maintenance of the Worksheet is the responsibility of the CFO.

Timely and correct filings shall be made in accordance with the Worksheet from the corporation’s books and records.  The CFO has responsibility for creating and maintaining the necessary books and records.  The CFO has responsibility for making all required tax filings.

Subsequent changes in law, filing obligations, etc., shall be monitored by the General Counsel.  The General Counsel shall notify the CFO of any changes in a timely manner to cause timely and correct filings.  The CFO is responsible for updating the Worksheet accordingly.   

The CFO, at his discretion, may employee outside firms or approve the employment of outside firms by others in the corporation for assistance and support of the responsibilities under this procedure.

Verification of the timeliness and accuracy of all required filings will be ensured through the corporation’s compliance monitoring program.  The compliance monitoring program is the responsibility of the General Counsel – Compliance function.


Dated:  October 17, 2009

Document No. GF-EP-G10048

Last updated on July 16, 2018

Primer and Statement No. GF-EP-G10035 - Tax Compliance #

Part 1

Upon incorporation within the State of Georgia, HSFA become obligated to annual filings with the Secretary of State.  (O.C.G.A. Sec. 14-3-1622.)

Upon application and certificate as a non-profit, tax exempt, 501(c)(3) corporation by the Internal Revenue Service (IRS), HSFA became obligated to annual flings with the IRS. (Internal Revenue Code – Various and numerous sections.)

As the activity grows and expands, HSFA may become subject to other filing obligations in additional jurisdictions.

In addition to compliance filings, under state and federal law, rules and regulations HSFA is obligated to maintain books and records necessary to make correct and timely filings and to substantiate the information shown in such filings.

Part 2 

The following actions have been taken, in order to meet these compliance obligations of HSFA

  • The board of directors has placed the day-to-day responsibility for all required filings with the treasurer of the organization. (See Bylaws, Article 4, Section 9.)  These responsibilities include maintenance of all required and necessary records for the correct and timely making of such filings.
  • The annual federal tax filing (presently Form 990 and attachments) is presented and reviewed with the board of directors prior to its due date. HSFA views this annual filing as a valuable management tool to inform the board of the activity and requirements impacting HSFA’s tax exempt status.
  • Risk management process (documented in standard operating procedures) is in place to monitor HSFA activities that ensure any and all compliance filings required at the federal, state and local level are made correctly and timely.
  • The board of directors and officers of the organization have been informed and educated on these compliance obligations. Oversight and guidance is provided by the board’s governance and finance committee. 

Dated: July 16, 2009

Document No. GF-EP-G10035

Last updated on July 16, 2018

Policy No. GF-EP-G10017 - Third Party Utilization of HSFA Materials, Documents, Web Pages and Sites, and any Other Materials #

Policy Title: Third Party Utilization of HSFA Materials, Documents, Web Pages and Sites, and any other HSFA Materials
Policy Number: GF-EP-G10017
Current Version Number: 1.0
Version Effective Date: 9/8/09
Reference Documents: Terms and Conditions Statement No. GF-EP-G10051; Primer and Statement No.GF-EP-G10032 (Copyrights).
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Department of Administrative Services (DOAS)

ATTN:       General Counsel

Tele: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To protect HSFA materials, documents, web pages and sites, and any and all types of HSFA created materials from improper and damaging utilization.  To negate and limit HSFA’s liability from third party utilization, both authorized or unauthorized.
Policy Statement
HSFA, as a public organization, recognizes it exists to serve the public and is owned by the public.  HSFA considers its assets to be assets of the public.  As a result, HSFA permits third party utilization without prior approval of all materials, documents, web pages and sites, and any and all other HSFA materials.  Such use is subject to the Terms and Conditions found on the HSFA web page and the Terms and Conditions Statement.  Such conditions are minimal; they serve to protect HSFA’s name and reputation.  One such condition is the requirement of HSFA copyright information on HSFA materials, documents, web page and sites, etc.  (See the Primer and Statement for such copyright. language and further information.)   Adherence to this policy will be monitored under the HSFA Compliance monitoring Program.
Last updated on July 16, 2018

No. GF-EP-G10051 - Terms and Conditions Statement #

By using the pages in this site and/or other materials (collectively, “materials”) of The Homeland Security Foundation of America (“HSFA”), you agree to these terms and conditions.  If you do not agree, you should not use them.  These terms and conditions may be changed or updated from time to time.  HSFA can revise these terms and conditions at any time by updating this document.

Permitted Use

Except as otherwise indicated, with respect to a particular portion, file, or document, any person is hereby authorized to view, copy, print, and distribute materials and documents of HSFA subject to the following conditions:

  • Such materials may be used for informational, non-commercial purposes only.
  • Any copy of the materials or portion thereof must include the HSFA copyright notice.
  • HSFA reserves the right to revoke such authorization at any time, and any such use shall be discontinued immediately upon notice from HSFA.

Copyright © 2009 The Homeland Security Foundation of America. All rights reserved.

If you have any questions about this authorization, please contact HSFA at:

Mailing Address:

Homeland Security Foundation of America
4575 Webb Bridge Rd. # 4876
Alpharetta, GA 30005
EIN: 14-1855787
877-859-6850

Restrictions and Limitations of Liability 

HSFA will not be liable for any damages or injury caused by, including but not limited to, any failure of performance, error, omission, interruption, defect, delay in operation of transmission, computer virus, or line failure. 

The use of these materials is at the user’s sole risk. Under no circumstances, including but not limited to negligence, shall HSFA be liable for any direct, indirect, incidental, special or consequential damages, even if HSFA has been advised of the possibility of such damages. The user specifically acknowledges and agrees that HSFA is not liable for any conduct of any user.

These materials may contain advice, opinions and statements of various information providers. HSFA does not represent or endorse the accuracy or reliability of any advice, opinion, statement or other information provided by any information provider, any user or any other person or entity. Reliance upon any such advice, opinion, statement, or other information shall also be at the user’s own risk. Neither HSFA, nor any of its respective agents, employees, information providers or content providers, shall be liable to any user or anyone else for any inaccuracy, error, omission, interruption, deletion, defect, alteration of or use of any content herein, or for its timeliness or completeness, nor shall they be liable for any failure of performance, computer virus or communication line failure, regardless of cause, or for any damages resulting therefrom.

Further, these materials may be linked to other sites and materials that are not maintained HSFA.  HSFA is not responsible for the content of those sites. The inclusion of any link to such sites does not imply endorsement by HSFA.  HSFA makes no representations whatsoever about any other materials or sites which may be accessed through via HSFA materials.

Submissions

All remarks, suggestions, ideas, graphics, or other information communicated to the HSFA (collectively, the “submission”) will forever be the property of HSFA. HSFA will not be required to treat any submission as confidential, and will not be liable for any ideas for its business (including without limitation, product, or advertising ideas) and will not incur any liability as a result of any similarities that may appear in future HSFA operations. HSFA will be entitled to use the submission for any commercial or other purpose whatsoever, without compensation to the user or any other person sending the submission. The user acknowledges that it owns whatever material submitted, and use of any submission by HSFA will not infringe or violate the rights of any third party

Disclaimers

Materials are provided “as is” without warranty of any kind, either express or implied, including, without limitation, warranties of merchantability, fitness for a particular purpose and non-infringement. HSFA specifically does not make any warranties or representations as to the accuracy or completeness of any such materials. HSFA frequently adds, changes, improves or updates the materials without notice.  Further, HSFA does not warrant or make any representations regarding the use or the result of the use of materials in terms of correctness, accuracy, reliability or otherwise.

These materials may include technical inaccuracies or typographical errors. HSFA may make changes or improvements at any time.

Terminations

HSFA or the user may terminate this agreement at any time.  This agreement may be terminated by the user destroying all materials obtained at this site and elsewhere from HSFA and all related documents and copies and installations.  HSFA may terminate this agreement immediately without notice, if in its sole judgment, any breach of this agreement and its terms have occurred.  Upon termination, all materials must be destroyed.

Applicable Laws and Jurisdictions

These Terms of Use and any amendments or revisions shall be governed by applicable federal law and the laws of the State of Georgia, without regard to its conflict of laws principles. Any case, controversy, suit, action, or proceeding arising out of, in connection with, or related to these Terms & Conditions shall be brought in the appropriate federal court located in the State of Georgia.


Dated: September 1, 2009

Document No. GF-EP-G10051

Last updated on July 16, 2018

Policy No. GF-EP-G10018 - Whistleblower #

Policy Title: Whistleblower
Policy Number: GF-EP-G10018
Current Version Number: 1.0
Version Effective Date: 9/8/09
Reference Documents: Sarbanes Oxley (SOX); Form 990; SOP No. GF-EP-G10049.
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Name: James Yoakum (Ethics Unit)

Title: General Counsel

Tel: Ethics Hotline —

Email:  compliancemonitoring@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To encourage directors, officers, employees, volunteers and outsiders to come forward with credible information on unethical and illegal practices or on violations of HSFA’s standards, policies and procedures by providing a process and guidance to raise such concerns with reassurance they are protected from reprisals and retaliation.
Policy Statement

HSFA is committed to lawful and ethical behavior in all of its activities and requires its directors, officers, employees and volunteers to conduct themselves in a manner that complies with all applicable laws, rules, regulations, public policy and internally generated standards (e.g. policies, procedures and codes of conduct).

At any time a person has a concern regarding the propriety or legality of any action contemplated to be taken or that has been taken, or believes that an action needs to be taken to be in compliance with law or appropriate ethical standards, that person should promptly provide notification in accordance with prescribed operating procedure.   .

Upon receipt, any alleged violations reported in good faith will be investigated in accordance with the prescribed operating procedure.  Any action necessary to resolve and correct will be taken accordingly.

No person will be discharged, threatened, or discriminated against or otherwise retaliated against in any manner for reporting in good faith what he/she perceives to be wrongdoing, violations of law, rules, regulations, public policy, internal standards, practices, policies, procedures or unethical conduct.

(Note: This policy is intended to supplement, not replace, the administrative chain of command, the Human Resource policies, or routine operational procedures. All directors, officers and employees are expected, in the normal course of business, to bring information regarding financial errors or omissions as well as suggestions for improving internal controls and financial reporting to appropriate personnel and authorities.)

Last updated on July 17, 2018

Standard Operating Procedure GF-EP-G10049 - Whistleblower #

Reporting Avenues

Three avenues are provided for directors, officers, employees and volunteers to report unethical or unlawful practices or violations of HSFA’s standards, policies and procedures.  These are:

  • Report to your immediate supervisor.
  • Report to the functional head where the purported violation occurred, e.g., personnel matters to Human Resources (“HR’); financial control issues to the Chief Financial Officer (“CFO”).
  • Report to the corporation’s Ethics Unit (under the auspices of the General Counsel).

Reports under (1) and (2) can be made in writing or verbally.  Reports to the Ethics Unit can be made in writing or by calling the Ethics Hotline at [insert telephone].

Any and all reports of illegal or unlawful behavior, regardless of where received, shall be forwarded without due delay to the Ethics Unit. 

Investigative Process

Upon receipt, an investigation shall commence.  The investigation should be completed in a timely and orderly fashion.  Every effort will be made to investigate a report as discreetly as possible.  Because of the need to investigate the report, correct a problem, or prevent future problems complete confidentiality cannot be assured. 

However, the person reporting is assured that he/she will not retaliated against, be discharged, threatened, or discriminated against in any manner for reporting in good faith what he/she perceives to be wrongdoing, violations of law, or unethical conduct.

Determination and Action

Should it be determined that a violation occurred, the Ethics Review Board will be convened to consider and cause the appropriate action to taken to achieve full compliance. The Ethics Review Board actions will include, if warranted, appropriate disciplinary action, including termination, for the person(s) committing the violation.

This will occur in a timely and orderly fashion as the situation necessitates.     

Note:  The membership of the Ethics Review Board consists of the General Counsel (chair), the Chairman and President, the Vice Chairman, the CFO, the HSFA Chief of Staff and the head of HR. 

Regular reporting of all Ethics Review Board actions will be made to the HSFA Board of Director’s Governance and Finance Committee.

Note: This process is intended to supplement, not replace, the administrative chain of command, the Human Resource policies, or routine operational procedures. All directors, officers and employees are expected, in the normal course of business, to bring information regarding financial errors or omissions as well as suggestions for improving internal controls and financial reporting to appropriate personnel and authorities.


Dated: October 17, 2009

Document No. GF-EP-G10049

Last updated on July 17, 2018

Policy No. GF-EP-G10019 - Workplace Code of Conduct and Ethics #

Policy Title: Workplace Code of Conduct and Ethics
Policy Number: GF-EP-G10019
Current Version Number: 1.0
Version Effective Date: 9/8/09
Reference Documents: HSFA Policy and Procedures Manual, Board of Director’s Operating Manual, HSFA Financial Accounting Manual; all federal, state laws and public policy applicable to HSFA; SOP No. GF-EP-G10050; Workplace Code of Conduct and Ethics Disclosure Form No. GF-EP-E10052..
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Department of Administrative Services (DOAS)

ATTN:       Chief of Staff

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure HSFA directors, officers and employees compliance with all federal, state and local laws and with internally generated policies and procedures.
Policy Statement
HSFA is committed to a workplace environment that is conducive to high morals and high ethical standards, free of discrimination and harassment and is generally pleasant and desirable to for all directors, officers and employees.
Last updated on July 17, 2018

Standard Operating Procedure GF-EP-G10050 - Workplace Code of Conduct and Ethics #

This Code of Business Conduct and Ethics (“Code”) applies to all directors, officers and employees The Homeland Security Foundation of America (“HSFA”). 

HSFA is proud of its reputation for integrity, honesty and high ethical standards and is committed to the following core values.  Personal responsibility is at the core of HSFA’s principles and culture.  HSFA’s reputation depends on you maintaining the highest standards of conduct in all business endeavors. Each and every director, officer and employee has a personal responsibility to protect this reputation, to “do the right thing,” and to act with honesty and integrity in all dealings with others and with each other.  No one should take unfair advantage of any person or entity through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or any other unfair-dealing practice.

The principles set forth in this document describe how directors, officers and employees should conduct business and behave in the workplace. This Code does not address every expectation or condition regarding proper and ethical business conduct. Common sense is the best guide, but does not substitute for HSFA policies and procedures. In every business-related endeavor, directors, officers and employees must follow the ethics and compliance principles set forth in this Code as well as all other applicable corporate policies and procedures.

All directors, officers and employees of HSFA are accountable for reading, understanding and adhering to this Code. Further, compliance with all laws, rules and regulations related to HSFA activities is mandatory and conduct must be such as to avoid even the appearance of impropriety.

Potential violations should be communicated immediately, without any fear of reprisal and in confidentiality, to the HSFA Compliance Unit  at compliancemonitoring@hsfamerica.org,  via the corporation’s Ethics Hotline at [insert telephone] or the Workplace Code of Conduct and Ethics Disclosure Form (form No. GF-EP-G10052).  Questions concerning this Code should be directed to your immediate supervisor or to the HSFA General Counsel.

Note:  In addition to this Code, please refer to the HSFA Policies and Procedures Manual, the Board of Director’s Operating Manual, the HSFA Employee Manual and the HSFA Financial Accounting Manual.

Compliance

Failure to observe HSFA policy with respect to full compliance with all laws and regulations or the HSFA Policies and Procedures subject an employee to disciplinary action. Such action may include reprimand, demotion or dismissal, depending on the seriousness of the offense. In addition, disciplinary measures will apply to any officer

or manager who directs or approves violations, or has knowledge of them and does not move promptly to correct them in accordance with this policy.

Conflict of Interest

Every director, officer and employee is prohibited from participating in any activity or

association which creates or appears to create a conflict between such individual’s personal interests and HSFA’s business interests. Every director, officer and employee must not allow personal interests to affect the integrity of the HSFA or to limit the ability to engage in business on behalf of HSFA.  In addition, all directors, officers and employees must not allow any situation to interfere with the ability to exercise independent judgment or to act in the best interest of the HSFA.

See the HSFA Policy and Procedure Manual, Policy No. GF-EP-G10002 and SOP No. GF-EP-G10039 for detailed guidance and instructions as this policy pertains to directors and officers.

Equal Employment Opportunity

The talents and skills needed to conduct business successfully are not limited to any particular group of people. HSFA has a longstanding commitment to a policy of equal employment opportunity. HSFA’s policy is to ensure equal employment and advancement opportunity for all qualified individuals without distinction or discrimination because of race, color, religion, gender, sexual orientation, age, national origin, disability, covered veteran status (special disabled veteran, recently separated veteran and any other veteran who served on active duty during a war or in a campaign or expedition for which a campaign badge has been issued or who received an Armed Forces medal), marital status or any other unlawful basis. As part of this commitment, HSFA will make reasonable accommodations for applicants and qualified employees.

Sexual Harassment and Other Discriminatory Harassment

Sexual harassment and other discriminatory harassment are illegal and violate HSFA policies. Actions or words of a sexual nature that harass or intimidate others are prohibited. Similarly, actions or words that harass or intimidate based on race, color, religion, gender, sexual orientation, age, national origin, disability, covered veteran status (special disabled veteran, recently separated veteran and any other veteran who served on active duty during a war or in a campaign or expedition for which a campaign badge has been issued or who received an Armed Forces medal), marital status or any other unlawful basis are also prohibited.

Gifts and Favors

It is impermissible and may be unlawful to give, offer, or promise anything of value for the purpose of influencing someone in connection with any HSFA business or transactions.  Similarly, it is impermissible and possibly unlawful to solicit,

demand, or accept anything of value with the intent of being influenced or rewarded in connection with any HSFA business or transactions. Therefore, no director, officer or employee may give or receive any gift if it could reasonably be viewed as being done to gain a business advantage.

Governmental Contacts

While it is the policy of the HSFA to cooperate, to the fullest extent permitted, with governmental authorities in the proper performance of their functions, any employee

who is contacted by anyone from the government in the context of an investigation, inspection or audit should report that fact immediately to the General Counsel.  It is mandated that no employee meet with anyone from the government in such context without prior consultation with the General Counsel.

Political Campaign Activity

HSFA complies with the absolute prohibition from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) a candidate for public office.  This policy does not prohibit HSFA from engaging in permitted non-political activity. Nor does this policy prohibit directors, officers and employees from exercising their freedom of expression rights in an “individual” capacity.

See the HSFA Policy and Procedure Manual, Policy No. GF-EP-G10012 and SOP No. GF-EP-G10031 for detailed guidance and instruction.

Lobbying

While HSFA does not engage in prohibited political campaign activities, limited legislative activities are permitted though the prior approval of the HSFA president is required.  Solicitation of funds will occur, but only as permitted and in accordance with all laws, rules, standards and policies.

See the HSFA Policy and Procedure Manual, Policy No. GF-EP-G10008 and SOP No. GF-EP-G10033 for detailed guidance and instruction.

Fair Dealing

All HSFA directors, officer and employees shall deal fairly and oversee fair dealing by others with the HSFA’s directors, officers, and employees. None should take unfair advantage of anyone through manipulation, concealment, abuse of privileged information, misrepresentation of material facts or any other unfair dealing practices.

Respect

HSFA’s greatest strength lies in the talent, ability and integrity of its associates. Since working in partnership is vital to HSFA’s continued success, mutual respect must be the basis for all work relationships. Engaging in behavior that ridicules, belittles, intimidates, threatens or demeans, impairs productivity, can negatively impact HSFA’s reputation and may violate the law. You are expected to treat others with the same respect and dignity that any reasonable person might reasonably expect to receive, fostering a work environment that is inclusive, supportive and free of harassment and unlawful discrimination.

Confidential Information

All HSFA Directors, officers and employees must maintain the confidentiality of information entrusted to them by the HSFA or its customers, and any other confidential information about the HSFA that comes to them, from whatever source, in their capacity, except when disclosure is authorized or required by laws or regulations. Confidential information includes all non-public information that might be of use to others, or harmful to the HSFA or others, if disclosed.

Nepotism

More than one member of a family or household may be employed by HSFA.  However, in an effort to ensure that HSFA avoids any perception that employment is based on favoritism and not on individual merit a director, officer or employee may not participate in the hiring, supervision, performance reviews, or compensation decisions for any person who is a member of such family or household.


Dated:  October 20, 2009

Document No. GF-EP-G10050

Last updated on July 17, 2018

Form No. GF-EP-G10052 - Workplace Code of Conduct and Ethics Disclosure Form #

Last updated on July 17, 2018

Policy No. GF-EP-G10026 - E-mail Motion, Discussion and Voting Procedures #

Policy Title: E-mail Motion, Discussion and Voting Procedures
Policy Number: GF-EP-G10026
Current Version Number: 1.0
Version Effective Date: 3/06/2017
Reference Documents: HSFA Policy and Procedures Manual, Board of Director’s Operating Manual; all federal, state laws and public policy applicable to HSFA.
Revision History: Prior Version Number Effective To/From
   
   
   
Policy Owner:

Department of Administrative Services (DOAS)

ATTN:       Chairman of the Board

Tel: 877-859-6850

Email: doas@hsfamerica.org

Functional Area:

    Administrative               Finance

Governance                  Board Operation

Fundraising                   Project/Program

Policy Authority Board Review:  
Board Approval:  
Date:  
Resolution Number:  
Policy Purpose
To ensure HSFA directors can submit electronic mail (e-mail) generated motions, engage in discussions and vote on them.
Policy Statement

Motions, Comments and Votes should be sent to the appropriate email address:

1. Both of these processes are acceptable:

·         Preliminary discussion of the issue can precede a motion.  The information should be circulated to all Board members via e-mail.

·         A motion can be made and seconded and then discussion can follow. The motion should be worded as a motion. Information related to the motion should be distributed with the motion via e-mail.

All recipients should confirm receipt by return e-mail to the following email address:

directors@hsfamerica.org

2. The motion should be seconded via e-mail to the above email address prior to any votes being cast.

3. Comments circulated should be clearly marked in a manner defined in advance by the Chair. This ensures that Board members will clearly understand which messages have been submitted as discussion of the issue under consideration.

4. The Chair shall determine when the discussion should conclude, and shall set the period during which votes must be cast (1-2 days should be sufficient).  All Board members should confirm by return e-mail to the email address above that they understand the motion under consideration, and they are aware of the voting time period.

5. The Chair will (on the start date specified) restate the motion, including any friendly amendments, and send a message to everyone asking that votes now be cast. The time for allowing voting should be stated as well – a day or two should be sufficient. Each person should respond as follows (example format):

“MOTION on xxxx.” YES/NO/ABSTAIN

6. Amendments to the original motion should be handled by the Chair during the discussion and the same protocol used to make them part of the final action to be taken.

7. The Secretary of the Board will make and keep a record of the discussion and will count the ballots. The Secretary will follow up with those not recording a vote for the record and report the outcome to the full Board.

8. All votes completed by e-mail will be reconfirmed at the next meeting of the Board and recorded in the minutes of that meeting.

9. A single association e-mail address, directors@hsfameria.org will be used for all messages related to the motion, discussion and voting process.  Messages sent to this address will be automatically forwarded to all Board members.

9. E-mail votes are appropriate when the items in question are not controversial and do not require extensive background and explanation. If the Chair, in consultation with the Board, believes that the item might require extensive discussion, she/he will defer voting until the next meeting. If any Board member wishes to request that voting on a particular issue be at a regular meeting and not via e-mail, they should inform the Chair.

Last updated on July 17, 2018