Judge Baker Children'S Center

“Management works with an external accounting firm to prepare and file form 990, ensuring compliance with regulatory standards. The director of finance conducts a detailed review of the draft return, addressing discrepancies and providing feedback for revisions. Once finalized, the director of finance presents the return to the finance committee for thorough review and approval. After endorsement, an electronic copy of the finalized form 990 is shared with the board of trustees for transparency and oversight before submission to regulatory authorities. This process underscores the organization's commitment to accuracy, accountability, and governance best practices.”

“The governance & nominating committee is responsible for regularly and consistently monitoring the policy. Each trustee, officer, and senior employee (senior employee defined as an employee with signing authority) fills out a detailed annual disclosure form which is reviewed by the governance & nominating committee. Any potential conflicts are reviewed by the committee and board chair and brought before the full board of trustees, if it is determined that a conflict exists. At board of trustees meetings, if a trustee is identified as having a conflict on a particular transaction and/or vote, the person with a conflict recuses himself or herself from participating in the board's deliberations and decisions in the transaction and/or vote in question. The conflict review committee reviews, and will make a determination regarding, any potential conflicts of employees. For staff, the organizational coi policy is sent out as an annual reminder, but it is also included in our employee handbook (the policy is referenced in the handbook and the full policy is accessible to all employees on our public drive, along with the disclosure form). All employees are expected to familiarize themselves with the entire handbook and sign off that they have read and reviewed it upon hire. Only employees who believe they may have a potential conflict of interest complete and submit the disclosure form for review by our internal conflict review committee.”

“The executive committee of the board of trustees functions as the compensation committee, and is charged with setting the compensation for the president and chief executive officer in accordance with the safe harbor provisions of treasury regulation 53.4958-6. The committee makes use of multiple published comparability data sources. Compensation for other positions within the organization is established by the hiring manager. In consultation with the director of human resources and the vice president of finance/cfo, using multiple published comparability data sources as well as current information from comparable community sources. Senior leadership salaries are determined and approved by the president and chief executive officer using multiple published comparability data sources as well as current information from comparable community sources. The organization contemporaneously documents and keeps records of all the compensation decisions.”

“The organization makes its governing documents, conflict of interest policy, form 990 and financial statements available to the public upon request for the same period of disclosure set forth in section 6104(d). In addition, the form 990 without schedule b is made available via guidestar and the massachusetts attorney general's website.”

“The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.”