Children and Youth Justice Center

“Prior to filing, the 990 is reviewed by the president/ceo and board treasurer.”

“All ccyj directors are covered under the conflict of interest policy. On an annual basis, each signs a conflict of interest statement, affirming that they 1) received a copy of the conflict of interest policy; 2) have read and understand the policy; 3) have agreed to comply with the policy; and 4) understand that ccyj is a charitable organization and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes. Pursuant to the conflict of interest policy, under article iii (1), directors have a duty to disclose where a conflict of interest exists (as defined under article ii). Pursuant to article iii (2), after disclosure, a determination of the conflict of interest is discussed and voted upon by the governing board. The director with the conflict is excluded from this action. The governing board will review the conflict and vote on the determined transaction that is most appropriate. The discussion and board decision are memorialized in the board meeting minutes.”

“The last compensation review for the ceo was completed in december 2024. The annual process for determining compensation is as follows: the ccyj executive committee will annually evaluate the performance of the ceo and ask for his/her input on matters of performance and compensation. Board approval: the executive committee will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the ceo based on a review of comparability data. For example, the executive committee will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following: 1. Salary and benefit compensation studies by independent sources; 2. Written job offers for positions at similar organizations; 3. Documented telephone calls about similar positions at both nonprofit and for-profit organizations; and 4. Information obtained from the irs form 990 filings of similar organizations concurrent documentation. 5. Consultation with an external compensation consultant and/or formal salary study completed by an external consultant. To approve the compensation for the ceo, the board must document how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved. Documentation will include: a) a description of the compensation and benefits and the date it was approved; b) the members of the board who were present during the discussion about compensation the process for determining compensation of the organizaton's officers and staff includes compensation studies.”

“Governing documents, conflict of interest policy and financial statements are available to the public on request.”