James L Maher Center

“Any or all of the decisions of the board are ultimately subject to review by the organization's membership. The membership, consisting of some 143 dues paying people, is the governing body to which the board is responsible. The membership is also referred to as the "chapter membership". "chapter" is also used when referring to the organization.”

“The organization has a "chapter membership" group. Nominations for membership of the board may be submitted by the chapter membership for election by the existing members of the board.”

“Any or all of the decisions of the board are ultimately subject to review by the organization's membership. The membership, consisting of some 143 dues paying people, is the governing body to which the board is responsible. The membership is also referred to as the "chapter membership". "chapter" is also used when referring to the organization.”

“The form 990 is prepared by our independent outside accounting firm and reviewed by the executive director and finance director.”

“Each member of the board, as well as certain specified officers and key employees, are required to complete an annual questionnaire and gift statement addressing relationships or other potential areas of conflict of interest in terms of goods or services by those agency relationships. Such questionnaires and gift statements are collected and monitored initially by agency staff, ie the agency's chief executive officer. Issues deemed in potential conflict are referred to and addressed by a committee of the board for further clarification and resolution. If a possible conflict is identified and referred to the board, procedures outlined in the agency's conflict of interest policy are used to determine whether an actual conflict exists. Such procedures include a review of all of the facts and circumstances, the availability of the alternate service providers, and the economic impact on the agency and the agency's mission. Final resolution of a potential conflict is documented in minutes of board meetings.”

“A committee of the board is established to address compensation issues. This committee is responsible for the determination of which positions are to be reviewed relative to the compensation of employees in those positions. Review and final approval, conducted in executive session, of the compensation decisions are made by that committee and reflect general market conditions, current economics of the organization, external comparability with similar agencies, and internal equity. Such decisions are documented annually.”

“The organization's governing documents, conflict of interest policy and financial statements are available on site located at 120 hillside avenue, newport, ri 02840.”

“James l. Maher center is amending the form 990 because the original return was filed before the audit was completed. There was significant amount of adjustments on the audited financial statment. The primary difference is a correction on a revenue overaccrual. A secondary and much smaller cause is adjustments to some accruals, depreciation and presentation issues. Parts and lines affected by this change include: 990 part i lines: 8,9,11,12,15,17,18,19,20,21,22 990 part iii lines: 4a,4b,4c,4e 990 part viii lines: 1c,1f,1h,2a,2c,2g,8a,8b,8c,10a,10c,11a,11b,11e,12 990 part ix lines: 7,8,9,10,11g,12,13,16,22,24a,24b,24c,24e,25 990 part x lines: 1,2,3,4,8,9,10a,10b,10c,16,17,25,26,27,28,29,33,34 990 part xi lines: 1,2,3,9,10 990 part xii lines: 2b,2c schedule a part iii lines in column (e): 1,2,6,9,12,13,15,17 schedule d part v lines in column (a): 1e,1g schedule d part vi lines: 1b,1d,1e schedule d part x lines: 1(3),2 schedule d part xi lines: 1,3,4b,4c,5 schedule d part xii lines: 1,3,4b,4c,5 schedule g part ii lines: 1,2,3,9,10,11 schedule o: - form 990, part iv, line 12a the description of "audit currenly in process" on the original return is removed. - form 990, part vi, section a, line 6 description changed. - form 990, part vi, section a, line 7a description changed. - form 990, part vi, section a, line 7b description changed. - form 990, part xi, line 9 change in net assets detail is added. - form 990, part xii, line 12c description is added.”

“Bad debt expense - capital campaign -4,800.”

“The finance committee of the board of directors is responsible for oversight of the audit of financial statements and selection of an independent auditing firm.”