Delta Center Personal Attendant Services

“Board member Michael Bender and the vice-president, Austin Bender, have a family relationship.”

“The draft of the Form 990 was emailed to all board and finance committee members for their questions, comments, and changes. Any changes were forwarded to the 990 preparer and the 990 revised. It was then provided for review again before filing with the IRS.”

“The policy calls for board members and the executive director to review, discuss, and sign their individual conflict of interest statement annually. The executive director maintains the signed documents. In the event of a potential conflict of interest of a board member or the executive director, the individual involved would recuse him/herself from the discussion. The other board members would then discuss the potential conflict and, if warranted, determine a course of action.”

“Delta Center's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

“and Col D - The W-2 amount in Part VII, Column D represents the calendar year 2020 salary of the executive director paid by the organization and shared with the related organization noted in Schedule R, Part II. The amount in Column F represents the health insurance and retirement paid by the organization. The executive director's personnel costs allocated to this organization for the fiscal year are reported in Pt. IX, line 5, and are based on an estimate of time spent on this organization's activities.”

“As in prior years, there is a minimal amount of expense allocated to fundraising since the main funding source is a renewing contract with MO HealthNet.”

“Pt. IX, lines 5,7,8,9, and 10 - columns B and C: As noted in Part V, Line 1(O) of Schedule R, the organization shares employees with Delta Center for Independent Living (Delta Center CIL), a 501(c)(3) organization noted in Pt. II of Schedule R. All staff are paid by Delta Center Personal Attendant Services (Delta Center PAS) and salaries/wages and taxes are reported to the various government agencies under its federal ID number. Delta Center CIL reimburses Delta Center PAS for its share of employee costs based on a time allocation.”

“The finance committee, which meets on a regular basis, is responsible for selecting the auditing firm, overseeing the audit process, reviewing the audited statements when they are completed, and recommending their approval to the board of directors.”

“Pt.I, line 5 and Pt. V, question 2a - The total number of W-2's issued by Delta Center PAS was 14. As noted in Schedule R, all salaries and wages of employees shared with with Delta Center CIL are paid by Delta Center PAS. The number 10 in these boxes represents the estimated FTE's of staff time spent on Delta Center PAS' activities. The other four FTE's are reported in these boxes on the 990 of Delta Center CIL.”

“Pt.IV, 15a and 15b - A compensation survey was completed several years ago and was not deemed necessary for this year. Staff was the same and economic conditions had not materially changed through year-end.”

“Line 6b and Pt. IX, line 24d - The related tax-exempt organization (see Sch. R) paid $19,000 rent to Delta Center PAS. Per 990 instructions, this rent, for 990 purposes only, should be reported in Pt. VIII, line 2 with the related portion of rental expenses reported in Pt. IX, col. B of $18,067 (see line 24d). The related organization's rental expenses were allocated in the same proportion as its rent to total rent. The rental income and expenses of the related organization's building use are reported on Form 990-T along with rent and expenses from unrelated entities.”