Documents & Key Policies
Articles of Incorporation
Articles of Incorporation, also referred to as the certificate of incorporation or the corporate charter, are a document or charter that establishes the existence of a corporation in the United States. 1 The ICA Articles of Incorporation are filed with the State of Iowa.
By-laws are rules established by an organization or community to regulate itself, as allowed or provided for by some higher authority. The higher authority, generally a legislature or some other government body, establishes the degree of control that the by-laws may exercise. 2 The ICA By-laws are regulated by the State of Iowa.
IRS 501(c)(3) Determination
The Institute for Community Alliances operates as a charitable nonprofit corporation exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. A letter of affirmation from the Internal Revenue Service confirming ICA’s nonprofit status can be viewed here.
2018 Organization Chart
The Organization Chart provides a graphically represented overview of the administrative, geographic, program and staffing structure of the Institute for Community Alliances network.
2018 Financial Audit
Each year, the Institute for Community Alliances contracts with an independent auditor to review and report on the financial position of the organization. The audit is conducted in conformity with accounting principles generally accepted in the United States.
As a recipient of federal funding, the ICA audit includes steps to ensure compliance with all audit requirements outlined in the compliance supplement issued by the federal agency or program that granted the funds (A-133 Audit).
The audit process is also guided by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Rewards.
In accordance with Government Auditing Standards, the audit report considers ICA’s internal control over financial reporting and the independent auditor tests of compliances with certain provisions of laws, regulations, contracts and grant agreements and other matters.
The Institute for Community Alliances has been considered a low-risk auditee for many years.
Employee Confidentiality Policy and Agreement
While performing routine job duties, ICA employees have access to many types of confidential information. The Employee Confidentiality Policy serves as a guiding document related to ICA principles and practices surrounding confidential information, such as proprietary products, financial information and business records, as well as staff information and client information of a personally identifiable nature.
Conflict of Interest Statement and Code of Ethical Principles and Behavior
ICA employees and members of the Board of Directors are required to disclose potential conflicts of interest that may result in either personal financial gain or organizational gain due to a personal or business relationship, family employment relationship, or consulting relationship. This document clarifies when a conflict of interest exists and the subsequent steps that are required to be taken to address identified and potential conflicts.