Transcript Highlights:

• Because of this help, we have five ambassadors, one of them being here, who opened a Roth IRA account—something

Bills: S0534, S7020

Keywords: food insecurity, hunger, college students, nutrition assistance, pilot program, open government, sunset review, aquaculture, public records, exemption

Summary: The committee met, called the roll, and opened with the Pledge of Allegiance. It first considered the appointment of Melanie Ressler to the Florida Citrus Commission. No appearance forms were requested, and the committee voted unanimously to recommend her confirmation favorably. The committee then took up SPB 7020, which reenacts a public records exemption for certain aquaculture production records held by the Department of Agriculture and Consumer Services. Senator Trunow explained that the exemption protects shellfish and submerged land lease records, supports compliance with federal partners and statutory requirements, and helps protect marketplace competition. A representative from the Department appeared in support, and the bill was moved as a committee bill and reported favorably. Next, the committee heard SB 534, Senator Bernard’s hunger-free campus pilot program bill. He described a pilot within the Department of Agriculture and Consumer Services to identify campuses with high numbers of Pell-eligible students, develop a survey with the Hunger Task Force, designate staff to help students enroll in SNAP, expand campus food access, and require reporting on outcomes and future funding. The bill had one appearance form in support and was reported favorably without debate. The committee also received a presentation from the St. Pete Youth Farm, led by Carla Bristol and youth ambassadors. They described the farm as a youth-led community project on city-owned land that addresses food insecurity while providing leadership, financial literacy, career readiness, mental wellness programming, composting, aquaponics, and community events. Senators praised the program, asked about possible expansion into a culinary kitchen and partnerships with schools, and the presenters said they hope to expand youth opportunities, food preparation training, and related programming. The meeting concluded with adjournment.

Transcript Highlights:

• Roth I'd have two.
• Roth.<00:58:32.640> Uh<00:58:33.119> after<00:58:33.359> on<00:58:33.680> page
• <00:58:34.079> five<00:58:34.880> line<00:58:35.200> 32 Roth.
• Uh after on page five line 32 Roth.

Keywords: 1187, senate, all

Transcript Highlights:

• When you look at the Rio Grande Valley, it overwhelmingly contributes to our recruiting efforts.
• This committee's past efforts in providing our agency with the funding has significantly contributed
• This contributes to a robust mental health program as well.
• We value the positive contribution our We believe that this change would increase the state's budget
• We value the positive contribution our partnerships bring to the state, including the culture and the

Bills: SB1

Keywords: campground safety, youth camp regulations, flood safety, emergency evacuation, health and safety standards

Summary: The committee heard a Legislative Budget Board presentation and then testimony from the Department of Public Safety on the Article 5 public safety budget. LBB said DPS’s 2026-27 recommendation totals $3.7 billion, down from the prior base, while FTEs rise by 856.7. Major items included increased funding for driver license services and customer support, new trooper funding and recruit schools, crime lab operations, border security, and reductions tied to one-time facility, vehicle, and aircraft spending. The committee also discussed new riders, including one to lapse unused trooper funds and require reporting after recruit schools. Members focused heavily on driver license operations, questioning why prior staffing increases and a prior efficiency study had not solved long wait times, high call abandonment, and appointment delays. DPS and LBB said the agency receives about 22,000 calls per day, answers only about 9 percent, and is seeking more staff plus technology upgrades such as automation, kiosks, and better online processing. Senators also raised concerns about rural access, REAL ID document requirements, and whether the department should rethink its processes rather than simply add employees. DPS leadership then described needs for the Williamson County training academy, additional troopers, Capitol and Alamo security, border operations, aircraft and vehicle replacement, and regional headquarters in El Paso and San Antonio. Members asked about Operation Lone Star costs, overtime, pursuit safety, border crime, oilfield theft, and sexual assault kit and toxicology backlogs. DPS said border deployments remain focused on criminal threats, that overtime is partly driven by deployments and staffing shortages, and that the sexual assault kit backlog is down to 118 cases with a goal of zero by April. The committee later recessed and began the Texas Alcoholic Beverage Commission budget presentation, where LBB outlined a $115.1 million recommendation and noted ongoing costs for the AIMS technology project.

Transcript Highlights:

• It is morning somewhere, probably, uh, we show you as Rita Roth, legislative chair, National Association
• My name is Rita Roth and I'm currently the chair of NABIB, which National Association of Benefits Insurance
• My name is Rita Roth, and I'm here representing the Texas chapter of the National Association of Benefits

Transcript Highlights:

• Senator Roth. Mr.
• >> Senator<00:49:30.720> Roth. >> Senator Roth. >> Senator Roth.
• So I would really encourage you to resist this amendment. >> Further discussion Senator Roth. >> Thank
• >> Further<01:06:37.359> discussion<01:06:37.920> Senator<01:06:38.319> Roth.
• >> Further discussion Senator Roth. >> Further discussion Senator Roth.

Keywords: 916, all

Transcript Highlights:

• Justin Roth, reappointment to the Board of Trustees of Florida State University.
• I've been very pleased to find out in the last few weeks that the college contributes more than $1.8
• I've been very pleased to find out in the last few weeks that the college contributes more than $1.8
• So if confirmed, I really look forward to helping contribute to building out workforce education and
• As a trustee, I hope to contribute a perspective grounded in education, accountability, and partnership

Summary: The committee on Higher Education Appropriations heard and favorably reported two bills: SB 1570, which revives the former Project Leo program to help locate missing persons with special needs through voluntary tracking devices and coordination with sheriff’s offices, and CS/SB 1376, which creates a grant program to support genetic counseling education in response to a statewide shortage of genetic counselors. Both bills drew supportive comments, with the genetic counseling bill also receiving public support from a university representative. The committee then took up a large slate of confirmations. It first approved a block of reappointments to various university and college boards of trustees, including institutions such as UWF, Broward College, Chipola College, FIU, Pasco-Hernando, Polk State, St. Petersburg College, Valencia, FAMU, FAU, UCF, FSU, New College, UNF, USF, and Broward College. It then heard from numerous new appointees and some requested reappointments, many of whom emphasized workforce training, nursing, military and veteran support, dual enrollment, and local economic development as priorities for their institutions. Several nominees highlighted their personal ties to the schools and communities they would serve, including appointees to Pensacola State, Polk State, St. Petersburg College, UNF, UWF, FIU, the College of the Florida Keys, Valencia College, and Chipola College. Committee members repeatedly asked about nursing NCLEX pass rates, workforce alignment, and institutional growth. One reappointment, Thomas Zachary Smith to the UWF board, was pulled from the block for separate questioning about his past public comments and his role in Project 2025; he said he would serve in his personal capacity and treat all students equally. The committee also separately heard from a Florida Poly reappointment, I. Shapiro, who was questioned about prior remarks regarding race and Supreme Court nominations, and from a New College reappointment, Mark Bowerlaine, who described campus improvements and enrollment growth. The meeting ended amid ongoing confirmation processing and separate votes on the remaining nominees.

Transcript Highlights:

• Justin Roth, reappointment to the Board of Trustees of Florida State University.
• I've been very pleased to find out in the last few weeks that the college contributes more than $1.8
• I've been very pleased to find out in the last few weeks that the college contributes more than $1.8
• So if confirmed, I really look forward to helping contribute to building out workforce education and
• As a trustee, I hope to contribute a perspective grounded in education, accountability, and partnership

Bills: S1570, S1376

Keywords: missing persons, special needs, autism, search-and-rescue, Florida, voluntary program, funding, genetic counseling, education grants, state universities, faculty recruitment, student financial assistance

Summary: The committee heard and approved two bills before moving to a long confirmation agenda. SB 1570, by Sen. Gates, would restore Project Leo, a previously sunset program that helps locate missing persons with special needs through voluntary tracking devices and coordination between CARD centers and local sheriffs; it was praised as a proven tool for families and first responders and was reported favorably. CS/SB 1376, by Sen. Burgess, would create grants to support genetic counseling education and help address Florida’s shortage of genetic counselors; testimony noted the state’s limited supply of licensed counselors and the need to expand clinical training, and the bill also passed favorably. The committee then considered a block of reappointments to university and college boards of trustees, including institutions such as UWF, Broward College, Chipola College, FIU, Pasco-Hernando, Polk State, St. Petersburg, Valencia, FAMU, FAU, UCF, FSU, New College, UNF, USF, and others. No one requested separate votes on the reappointments, and the block was confirmed unanimously for recommendation to the next committee. A series of new appointees then appeared and largely emphasized workforce training, nursing, military support, and local economic development at their institutions. Witnesses included appointees to Pensacola State, Polk State, St. Petersburg College, UNF, FIU, UWF, Valencia, the College of the Florida Keys, and others; several highlighted strong NCLEX pass rates, dual enrollment, and partnerships with employers or military communities. One nominee, Florida Poly reappointment Ilya Shapiro, faced pointed questioning from Sen. Bracey Davis about past comments regarding race and the Supreme Court; he said his remarks were about hiring criteria, not a specific justice, and reiterated opposition to race- or sex-based selection. The committee also briefly struggled to reach Sherry Young by phone before hearing her testimony for Chipola College, where she said she wanted to give back as an alumna and nurse practitioner. Most new appointees were recommended for confirmation in a block, while Thomas Zachary Smith of UWF was pulled for separate consideration.

Transcript Highlights:

• . >> Question, >> Senator Roth. Thank you, Mr. President. Mr. President, I'm against the bill. Mr.
• Thank you. >> Thank you, Senator Pearson. >> Question, >> Senator Roth. Thank you, Mr. President.
• >> Question, >> Question, >> Question, >> Senator<02:01:06.480> Roth.
• to their nemesis, are capable of receiving payroll deductions as contributions to them when this bill
• to them when deductions as contributions to them when this<02:04:38.159> bill<02:04:38.400>

Keywords: 916, all

Transcript Highlights:

• transitway developments, and we have appreciated a very strong partnership in the legislature contributing
• a very strong partnership in the a very strong partnership in the legislature<01:44:35.160> contributing
• to the funding legislature contributing to the funding of<01:44:36.320> these<01:44:36.520>
• Inviting Katie Roth, the newly titled—you're going to have to tell me your title for a bit—Miss Roth,
• I'm Katie Roth.

Keywords: 1187, senate, all

Transcript Highlights:

• For this, we have Roth Puahala from the office of Senate President Ronald Kouchi. >> Oh >> [singing]

Bills: HB1800, HB1860, HB2250, HB472, HB649, HB1391, HB1481, HB1509, HB1511, HB1515, HB1518, HB1541, HB1548, HB1576, HB1618, HB1642, HB1643, HB1661, HB1667, HB1678, HB1682, HB1688, HB1692, HB1707, HB1710, HB1711, HB1713, HB1718, HB1721, HB1728, HB1737, HB1740, HB1741, HB1785, HB1801, HB1802, HB1804, HB1810, HB1815, HB1824, HB1838, HB1839, HB1853, HB1854, HB1864, HB1870, HB1881, HB1888, HB1890, HB1891, HB1894, HB1920, HB1959, HB1960, HB1969, HB1973, HB1974, HB2023, HB2050, HB2078, HB2094, HB2095, HB2104, HB2137, HB2152, HB2158, HB2171, HB2207, HB2218, HB2246, HB2270, HB2271, HB2272, HB2279, HB2282, HB2289, HB2293, HB2297, HB2300, HB2309, HB2310, HB2314, HB2319, HB2329, HB2338, HB2339, HB2344, HB2361, HB2385, HB2395, HB2417, HB2429, HB2443, HB2452, HB2474, HB2475, HB2498, HB2505, HB2547, HB2576

Keywords: supplemental appropriations, state budget, Hawaii budget, biennial budget, capital improvement projects, CIP, general fund, special fund, green fee, special land and development fund, clean energy revolving loan fund, agricultural development revolving fund, community grants, nonprofit grants, Office of Community Services, housing, affordable housing, homelessness, health care, mental health

Transcript Highlights:

• total that the state would spend and capped at only 50% of the individual or entity making the contributions
• Is that mean that can folks already count their contributions to the 501c3 as a donation on their taxes
• Now it would be their contribution.
• Well, they would be counted as their contributions to the health sharing services.
• Are they allowed to also deduct it as a charitable contribution. They can't double dip.

Bills: SB683, SB1579, SB1389, SB1387, SB1390, SB1391, SB2063, SB1829, SB2060, SB1842, SB1398, SB1212, SB2158, SB102

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles

Transcript Highlights:

• Uh, this bill would basically exempt from income tax in Alabama the contributions made to Trump accounts
• So if an employer makes a contribution to a Trump account, what the Trump accounts are, these accounts
• What this would do would make sure that the contributions to that account by the individual and by the
• would make sure that the contributions would make sure that the contributions to<00:20:02.559>
• so the Bank the uh Treasury contribution so the Bank of<00:20:22.799> America<00:20:23.120>

Bills: HB130, HB190, HB123, HB250, HB130, HB190, HB123, HB250

Keywords: HB130, Alabama Board of Licensure for Professional Geologists, Sunset Law, sunset review, licensure board, professional geologists, geology, geologist licensing, board appointments, congressional district representation, gubernatorial appointments, state boards and commissions, professional licensing, regulatory board, Alabama Code 34-41-4, environmental engineering, geotechnical engineering, mining industry, petroleum industry, geological sciences

Transcript Highlights:

• Under current law, a city may set member contribution rates at 5%, 6%, or 7% of employees.
• It does not mandate an increase in contribution rates.
• The bill also preserves key historical protections for municipalities that adopted different contribution
• Cities that adopted different contribution rates for different departments prior to 1991 may continue
• The contribution is not mandatory; it is completely optional.

Bills: HB104, HB2434, HB2529, HB2688, HB3161, HB3486, HB3487, HB3745, HB4044, HB4226, HB4945, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, retirement, service credit, Employees Retirement System of Texas, employee benefits, pension reform, salary supplement, county judges, judicial functions, state law, government compensation, public retirement systems, municipality pensions, firefighters, police officers, retirement age

Transcript Highlights:

• Because of the current funding structure, where the TERS board determines member contribution rates and
• the state contribution rate may not exceed one-third of the total contributions, it's been very hard
• IRS pension reform in 2021, it would require the state to pay a layered, actuarially determined contribution
• We have Kinwa, A.J.... framework for the state to provide an actuarially determined contribution, which
• IRS pension reform in 2021, it would require the state to pay a layered, actuarially determined contribution

Bills: SB868, SB1337, SB1371, SB1377, SB1426, SB1620, SB2064, SB2065, SJR4

Keywords: SB 868, rural volunteer fire department assistance program, volunteer fire department assistance fund, Texas Government Code, wildfire, wildland fire, high-risk wildfire area, fire suppression, rural fire departments, volunteer firefighters, emergency response, public safety, grant allocation, appropriations, disaster preparedness, tax penalties, interest calculation, overpayment, tax law, refund process

Summary: The Senate Finance Committee heard several bills focused on tax administration, transportation, emergency services, historic preservation, forensic training, pension funding, and the state’s rainy day fund. Senate Bill 1337, by Senator Creighton, would require the comptroller to assess penalty and interest only on the net tax due and allow sales and use tax overpayments to offset underpayments more automatically; it was left pending while the author, comptroller staff, and a private witness continued working on the language and fiscal note. Senate Bill 1371, by Senator Hinojosa, would address Corpus Christi transit authority operations, including emergency refueling coordination, fare-setting procedures, and board term limits; it received supportive testimony and was left pending. Senate Bill 1377, by Senator Perry, would create a grant program for rural counties to buy ambulances, with a committee substitute expanding eligible uses in some cases to equipment and setting a sunset date; numerous EMS officials, county representatives, and association witnesses testified in support, emphasizing rising ambulance costs, staffing shortages, and the need for rural emergency coverage, and the bill was left pending after testimony. Senate Bill 868, by Senator Sparks, would direct at least 10% of volunteer fire department assistance funding to high wildfire-risk areas; Texas A&M Forest Service explained the map and methodology, and the committee substitute was adopted. The committee also heard Senate Bill 1426, which would place the First Capitol State Historic Site in West Columbia under Texas Historical Commission stewardship, and Senate Bill 1620, which would create a Texas Forensic Analyst Apprenticeship Pilot Program through the Office of Court Administration to address forensic scientist shortages; both had no opposition in testimony and their committee substitutes were adopted. Senate Bill 2065 would change the Texas Emergency Services Retirement System funding structure to require an actuarially determined state contribution and address the system’s unfunded liability over 30 years; Pasadena fire department representatives testified that the pension is an important volunteer retention tool, and the bill was left pending after testimony. Senate Joint Resolution 4 would raise the Economic Stabilization Fund cap from 10% to 15% of biennial revenue deposits, with a committee substitute correcting the effective date to September 1, 2027; the committee discussed the fund’s current balance and purpose before adopting the substitute. After quorum was established, the committee voted out the measures. Senate Bill 1868, Senate Bill 1371, Senate Bill 264, Senate Joint Resolution 4, Senate Bill 1426, Senate Bill 1620, and Senate Bill 2065 were all reported favorably to the full Senate, with some bills also certified for the local and uncontested calendar. The committee substitute for Senate Bill 868 was adopted and the bill was reported favorably as well. The committee then recessed subject to the call of the chair.

Transcript Highlights:

• Paul MC and Town Council<00:37:37.599> chairman<00:37:38.119> Finley<00:37:38.599> Roth
• chairman Finley Roth house along with<00:37:40.440> my<00:37:40.680> legislative<00:37
• People use that turnpike freely without contributing any costs.
• People use that turnpike freely without contributing any costs.
• <00:55:56.440> any Turnpike freely without contributing any Turnpike freely without contributing

Keywords: 928, house, all

Summary: The committee first heard House Bill 561, sponsored by Representative Nancy Murphy, which would limit the state’s ability to discontinue, reclassify, or revert state-owned highway property to municipalities without local approval. Murphy and other supporters argued the bill would protect towns from unfunded mandates and prevent property tax increases caused by taking on costly road maintenance. Representative Wendy Thomas, Rosemarie Rung, Merrimack Town Council Chairman Finley Rothhouse, and Town Manager Paul McAuliffe all testified in support, describing the financial burden of the planned transfer of Continental Boulevard in Merrimack and warning it would set a harmful precedent for other communities. The Department of Transportation’s Steve Leon explained the department’s current authority and processes for discontinuance and reclassification, said active highways are not surplus property, and noted that the Supreme Court’s Town of Nelson decision held such reclassifications were not an unfunded mandate. The committee then closed the public hearing on HB 561. The committee next took up House Bill 578, presented by Representative Mooney on behalf of Representative Bill Boyd, to require sound barriers along the F. Everett Turnpike in Merrimack. Supporters said widening the turnpike would increase noise in nearby neighborhoods and that a 2019 NHDOT study identified 17 neighborhoods with noise levels above federal standards, though only four were included for mitigation under the current project. They argued the remaining neighborhoods should also receive relief and cited quality-of-life and property-value concerns. Senator Tim McGuire also testified in support, saying residents were experiencing unexpected and severe noise impacts and urging the committee to act outside the usual criteria to approve the barriers. The transcript provided does not show a final committee vote or action on HB 578.

Transcript Highlights:

• Will Marth, if is that contributed because we went to a...
• Contributed because we went to a district-wide enrollment calculation versus a school-based.
• Roth was brought up.

Keywords: 916, all

Transcript Highlights:

• Carolina Rising is a strategic effort to research, document, and interpret the county's contributions
• Carolina Rising will contribute to sustained economic development in Gaffney and overall Cherokee County
• Carolina Rising will contribute to sustained economic development in Gaffney and overall Cherokee County
• Carolina Rising will contribute to sustained economic development in Gaffney and overall Cherokee County
• Carolina Rising will contribute to sustained economic development in Gaffney and overall Cherokee County

Keywords: U.S. House of Representatives Floor Proceedings on Wednesday, March 4, 2026, 1012, house, all

Transcript Highlights:

• We have our Mayor, Adam Roth, here.
• So we have employer contributions, we have employee contributions, and we have the earnings in the fund
• To each one of these agencies, again, there is an employer contribution still there, and employee contributions
• Bill again, employer... ... contribution, employee contribution, their earnings of the fund.
• There's still 11.5% going in again: employer contribution, employee contribution, and the earnings in

Bills: HB3257, HB3176, HB3544, HB3619, HB3546, HB1782, HB2293, HB4358, HB3081, HB3983, HB3790, HJR1023, HB4139, HB3297, HB3041, HB3673, HB4105, HB3338, HB3048, SR33, SCR21, SCR20, HB4030, HB4031, HB4032, HB4034, HB4036, HB4037, HB4038, HB4040, HB4041, HB4042, HB4043, HB4045, HB4046, HB4047, HB4048, HB4044, HB4050, HB4051, HB4052, HB4053, HB4054, HB4056, HB4057, HB4071, HB4065, HB4067, HB4072, HB2992, HB4338, HB4170

Keywords: veterans, disability benefits, federal law, Oklahoma Statutes, military service, Oklahoma, Gas Hub, artificial intelligence, national laboratory, public-private partnerships, aerospace, high-performance computing, economic development, social AI companions, minors, emotional attachment, safety protocols, civil penalties, parental controls, geographic information

Transcript Highlights:

• My name is David Roth, and I'm the Superintendent for the Buckeye Union School District and the founder
• My name is David Roth and the Superintendent for the Buckeye Union School District and the founder of
• Do they contribute?
• They're going to ultimately contribute to their community, to our communities in the state, and to our
• they're going to ultimately contribute to their community to our communities in the state and to our

Keywords: 987, senate, all

Summary: The committee first heard AB 402, which would increase Cal Grant award amounts for students attending private nonprofit colleges and allow community college transfer entitlement awards to be used at those institutions. The author and supporters said the bill would restore award levels to their 2001 value and improve access for low- and middle-income, working, military, and transfer students. Several witnesses from private nonprofit universities, community college districts, and advocacy groups supported the measure. Senators raised concerns about the prior Cal Grant agreement tied to Associate Degree for Transfer participation and about the need to fund broader Cal Grant reforms, but the bill advanced on a unanimous due-pass vote to Senate Appropriations and was placed on call. The committee then took up AB 2067, a sunset extension for lease-lease-back authority for TK-12 school construction through July 1, 2032. The author and supporters from school housing and contractor groups said the method provides flexibility, early collaboration, cost control, and legal certainty for school construction projects. Senators asked how often lease-lease-back and other alternative delivery methods are used, and whether the skilled-and-trained workforce provisions limit competition. Some members objected to the skilled-and-trained requirement, while others said the bill simply preserves an existing tool without changing labor rules. The bill passed on a 6-1 vote, with Senator Ochoa Bogh voting no, and was placed on call. AB 1204, which would revise the Local Control Funding Formula by increasing supplemental and concentration grants, lowering the concentration threshold, adding regional cost adjustments, and setting a minimum annual COLA floor, drew extensive testimony on both sides. Supporters said the bill better reflects regional costs, inflation, and student need, especially for low-income, multilingual, and unhoused students. Opponents, including several school district leaders, argued it would widen funding disparities and divert money from the LCFF base grant, which they said should be the priority. Committee members also questioned the fiscal impact, the proposed 4% COLA floor, and whether the bill had enough research and stakeholder consensus. Despite those concerns, the bill was advanced to Appropriations on a due-pass vote and placed on call. Finally, the committee heard AB 1235, which would require a skilled-and-trained workforce process for CSU design-build projects to align CSU with UC and community college construction rules. Supporters said it would improve training and project quality, while opponents from contractor groups argued it would reduce competition, increase costs, and impose mandates without evidence of better outcomes. Several senators objected to the skilled-and-trained requirement as limiting opportunities for contractors who comply with state law, while others noted the issue was already common in higher education construction. The discussion was still underway when the transcript ended, and no final vote on AB 1235 was captured.

Transcript Highlights:

• This resolution will be read, whereas Oklahoma women have made historic contributions to the development
• And whereas Oklahoma women have made significant contributions in other areas as well, including medicine
• Representatives concurring therein, that the Oklahoma state legislature applauds and recognizes the many Contributions

Bills: SB1534, SB1473, SB1379, SB1743, SB1769, SB1195, SB1245, SB1420, SB1945, SB514, SB346, SB1593, SB1782, SB1366, SB1497, SB366, SB1895, SB2048, SB2005, SB2006, SB710, SB1480, SB2135, SB2130, SCR16, SB1457, SB1732, SB1317, SB1533

Keywords: charitable organization, charitable nonprofit corporation, nonprofit corporation, nonstock corporation, 501(c)(3), charitable solicitation, charitable contributions, fundraising, professional fundraiser, professional solicitor, professional fundraising counsel, Secretary of State registration, Form 990, Attorney General enforcement, district attorney, consent judgment, civil penalty, nonprofit governance, board of directors, fiduciary duty