Delta Center Personal Attendant Services

“Board member Michael Bender and the 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 Centers 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 2023 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 directors 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 organizations 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-2s issued by Delta Center PAS for staff was 25. 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 8 in these boxes represents the estimated FTEs of staff time spent on Delta Center PAS activities. The other 17 FTEs are reported in these boxes on the 990 of Delta Center CIL.”

“Line 6b and Pt. IX, line 24d - The related tax-exempt organization (see Sch. R) paid $39,336 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 $64,637 (see line 24d). The related organizations rental expenses were allocated in the same proportion as its staff use of space to the total. The rental income and expenses of the related organizations building use are reported on Form 990-T along with rent and expenses from unrelated entities.”

“The number of employees listed on Pt.V, line 2a, as noted in another comment in Schedule O, represents the portion of Delta Centers staff full-time equivalents allocated to Delta Center PAS (PAS)based on time allocations. All the W-2s of the shared staff are filed using PAS Federal ID number. PAS also acts as a payroll fiscal agent for its CDS clients. It files quarterly 941s and related W-2s for clients attendants wages and taxes using PAS Federal ID number 20-3661442. For 2023, PAS filed 241 W-2s for clients attendants in the CDS program. Since the attendants who work for the CDS clients are not involved in any of Delta Centers activities, their W-2s are not included in the number on Pt. V, line 2a.”

“In April 2023 Delta Center purchased compensation reviews for all positions. Salaries for all staff, with the exception of the Executive Director, were asjusted so that the combination of salary and benefits was at least at the 75th percentile of similarly-sized non-profits in the area.”

“The compensation review for the Executive Director is provided by the Boards executive committee which reviews performance yearly and determines how to adjust the compensation for that position.”