2024-05-07T16:25:50-07:00 2023-12-31 271213950 Sadorian and Company Inc 500 N VIA VAL VERDE Montebello CA 90640 990 2023-01-01 871699202 Arpi Publishing ARPI 6262218001 49 W Sierra Madre Blvd Sierra Madre CA 91024 Arpi Krikorian President 2024-05-07 true Arpi Krikorian 999009999 true Tamar C Sadorian CPA MBT P01750611 3237216970 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Arpi Krikorian 49 W Sierra Madre Blvd Sierra Madre CA 91024 68026 false X N/A X 2021 CA The organization's mission is to preserve the Western Armenian language; create original picture books, contemporary graphic novels, young adult books, and classroom resources in Western Armenian; create audio books of all books published; and devise a curriculum for a Western Armenian Creative Writing class specializing in childrens books and literature, for high school and college level academics. 7 0 0 0 26724 68026 0 0 0 26724 68026 0 0 8000 0 0 14739 36785 14739 44785 11985 23241 12025 35266 0 12025 35266 The organization's mission is to preserve the Western Armenian language; create original picture books, contemporary graphic novels, young adult books, and classroom resources in Western Armenian; create audio books of all books published; and devise a curriculum for a Western Armenian Creative Writing class specializing in childrens books and literature, for high school and college level academics. false false 38799 68026 Preserve the Western Armenian language; create original picture books, contemporary graphic novels, young adult books, and classroom resources in Western Armenian; create audio books of all books published; and devise a curriculum for a Western Armenian Creative Writing class specializing in childrens books and literature, for high school and college level academics. 38799 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 0 false false false false false false false 0 false false false false false false false X 7 0 false false false false false false false false false false false false true true true false false false false false CA X Arpi Krikorian 6262218001 49 W Sierra Madre Blvd Sierra Madre CA 91024 Ishkhan Jinbashian Trustee 2.00 0.00 X 8000 0 0 Norayr Daduryan Trustee 2.00 0.00 X 0 0 0 Myrna Douzjian Trustee 2.00 0.00 X 0 0 0 Hagop Gulludjian Trustee 1.00 0.00 X 0 0 0 Arpi Krikorian President 5.00 0.00 X 0 0 0 Ara Malikian Treasurer 1.00 0.00 X 0 0 0 Peggy Jinbashian Secretary 1.00 0.00 X 0 0 0 8000 0 false false false 0 68026 68026 0 0 0 0 0 0 0 0 0 0 68026 0 0 0 0 8000 8000 0 0 0 0 0 0 5030 5030 0 0 0 0 25 25 0 92 92 0 0 0 0 0 0 0 0 0 0 Outside service (authors) 25017 25017 Fundraising expenses 5782 5782 Credit card discount fees 443 443 Dues & subscriptions 396 396 0 44785 38799 5986 0 12025 35266 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12025 35266 0 0 X 12025 35266 12025 35266 12025 35266 23241 X false false false X 700 26724 68026 95450 0 0 0 0 700 26724 68026 95450 0 0 95450 0 0 0 0 700 26724 68026 95450 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990, Part VI, Section B, Line 11b No review was or will be conducted. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICYArticle IPurposeThe purpose of the conflict of interest policy is to protect Arpi Publishings (Organization) interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.Article IIDefinitions1. Interested PersonAny director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person.2. Financial InterestA person has a financial interest if the person has, directly or indirectly, through business, investment, or family:a.An ownership or investment interest in any entity with which the Organization has a transaction or arrangement,b.A compensation arrangement with the Organization or with any entity or individual with which the Organization has a transaction or arrangement, orc.A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the Organization 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 Article III, Section 2, 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.Article IIIProcedures1. Duty to DiscloseIn 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 directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.2. Determining Whether a Conflict of Interest ExistsAfter 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.3. Procedures for Addressing the Conflict of Interesta.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.b.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.c.After exercising due diligence, the governing board or committee shall determine whether the Organization 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.d.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 directors whether the transaction or arrangement is in the Organizations 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.4. Violations of the Conflicts of Interest Policya.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.b.If, after hearing the members 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.Article IVRecords of ProceedingsThe minutes of the governing board and all committees with board delegated powers shall contain:a.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 boards or committees decision as to whether a conflict of interest in fact existed.b.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.Article VCompensationa.A voting member of the governing board who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that members compensation.b.A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that members compensation.c.No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization, either individually or collectively, is prohibited from providing information to any committee regarding compensation.Article VIAnnual StatementsEach director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:a.Has received a copy of the conflicts of interest policy,b.Has read and understands the policy,c.Has agreed to comply with the policy, andd.Understands the Organization 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.Article VIIPeriodic ReviewsTo ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:a.Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining.b.Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organizations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.Article VIIIUse of Outside ExpertsWhen conducting the periodic reviews as provided for in Article VII, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted. Form 990, Part VI, Section C, Line 19 No documents available to the public.