Independent Group Home Living Program Inc.

“The Form 990 was prepared by an independent accounting firm in conjunction with the organization's financial department. A copy of the draft form 990 was circulated to the full board of trustees in either paper or electronic form for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the Internal Revenue Service. The Form 990 was presented in person to the Audit Committee of the Board of Directors by IGHLs tax provider and approved for filing (with concurrence by the full Board).”

“The policy and annual disclosure forms are distributed to all board members, officers and management staff. Each individual is required to sign and review the disclosure form and provide information about any relationships they may have with IGHL, other employees, and/or vendors that conduct business with IGHL. All submissions are reviewed by Human Resources to determine if a conflict exists; when a conflict arises, the individuals affected are prohibited from participating in the decision-making process related to any transaction occurring with the conflicted organization.”

“Independent Group Home Living undertakes a thorough process to ensure that the compensation it pays to its top executives is commensurate with compensation paid by other entities in the same industry. The organization obtained a compensation survey in 2016 to ensure that IGHL continues to pay compensation at market rates. The organization uses an outside independent accounting firm with expertise in the not-for-profit industry to perform compensation analyses for its corporate officers. The compensation analyses include compensation surveys for each position based upon the compensation and fringe benefits reported on the IRS 990 tax returns for comparable agencies in the industry. The results of these compensation analyses are presented to the Board of Directors, who review the analyses to determine appropriate compensation levels and ensure compliance with the Due Diligence Guidelines as outlined in IRC 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes.”

“The organization makes its Form 990 available to the public by retaining a copy at its place of business. The Form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion. Part VII Compensation & Part IX - Functional Expenses Frank Lombardi, Assistant to the CEO and Director of Foundation, also serves as the Director of the IGHL Foundation, Inc. and provides services to various other IGHL affiliated organizations; accordingly, a portion of his salary is allocated to each company depending on time spent providing services. Officers, MaryBeth Lichtneger and Walter Stockton, receive their reportable compensation from IGHL; each provides service to various IGHL affiliated organizations as well. Amounts internally allocated to these affiliated organizations have been disclosed on each respective organization's Form 990. Form 990, Part VII - Hours Worked Walter Stockton, MaryBeth Lichtneger, Frank Lombardi, and Doris Geier provide services for the Foundation and various IGHL related entities. Based on a standard work week of 40 hours, the allocation of hours between related entities is as follows: Officer IGHL Affiliated Entities Stockton 35 hours 5 hours Lichtneger 35 hours 5 hours Lombardi 36 hours 4 hours Geier 35 hours 5 hours Part XI, Line 9 - Other Changes in Fund Balances Retroactive Rate Adjustment: $290,104 Change in Value of Interest Rate Swap Obligation: $(37,172)”

“Transportation IGHL provides round trip transportation for daily programming, recreational activities, medical appointments and any other service it provides.”