Bonnie Brae

“Lauren a. Jenkins and harry t. Osborne - family relationship”

“The organization's federal form 990 was provided to all voting members of its full governing body, its board of trustees, prior to filing with the internal revenue service. The board of trustees voted to approve the form 990 at its april 8, 2019 board meeting. As part of the tax return preparation process the organization hired a professional certified public accounting ("cpa") firm with experience and expertise in not-for-profit tax return preparation to prepare the federal form 990. The cpa firm's tax professionals worked closely with the organization's finance personnel, including its chief financial officer, and various other individuals within the organization, to obtain the information needed in order to prepare a complete and accurate tax return. The cpa firm prepared a draft federal form 990 and furnished it to the organization's finance personnel and to the organization's finance and audit committees of the board of trustees for their review. The organization's finance personnel, finance committee and audit committee reviewed the draft federal form 990 and discussed questions and comments with the cpa firm. Revisions were made to the draft federal form 990 where necessary and a final draft was furnished by the cpa firm to the organization's finance personnel, finance committee and audit committee for final review and approval prior to providing it to the members of the board of trustees. The organization's audit committee has assumed the responsibility to oversee and coordinate the federal form 990 preparation, review and filing process.”

“The organization regularly monitors and enforces compliance with its conflict of interest policy. Annually all members of the board of trustees are required to review the existing conflict of interest policy and complete a questionnaire. The completed questionnaires are returned to the organization's board president. All responses to conflict of interest disclosure statements are reviewed for full compliance with agency policies.”

“Bonnie brae's board of trustees has an executive committee ("committee") which reviews and recommends approval of the compensation and benefits of the organization's officers, including the chief executive officer, chief operating officer and chief financial officer to the full board of trustees. The actions taken by the committee and the board of trustees enable the organization to receive the rebuttable presumption of reasonableness for purposes of internal revenue code section 4958 with respect to the total compensation of these individuals. The three factors which must be satisfied in order to receive the rebuttable presumption of reasonableness are the following:1. The compensation arrangement is approved in advance by an "authorized body" of the applicable tax-exempt organization which is composed entirely of individuals who do not have a "conflict of interest" with respect to the compensation arrangement;2. The authorized body obtained and relied upon "appropriate data as to comparability" prior to making its determination; and3. The authorized body "adequately documented the basis for its determination" concurrently with making that determination.the members of the committee and board of trustees are independent and free from any conflicts of interest.the committee and board of trustees adequately documented its basis for its determination through the timely preparation of written minutes during which the executive compensation and benefits were reviewed and subsequently approved.the compensation and benefits of the organization's officers, including the chief executive officer, chief financial officer and chief operating officer are reviewed and approved on an annual basis by the committee in conjunction with the individuals' job performance. The compensation and benefits of all other individuals disclosed in this form 990 are reviewed on an annual basis by the chief executive officer with assistance from the bonnie brae human resources department in conjunction with each individual's job performance during the year and is based upon other objective factors designed to ensure that reasonable and fair market value compensation is paid by the organization. Other objective factors include market survey data for comparable positions, individual goals and objectives, personnel reviews, evaluations, self-evaluations and performance feedback meetings. The chief executive officer, in conjunction with the committee, establishes the annual budget for all salary increases and has the responsibility to distribute individual increases based upon objective criteria established in the annual evaluation process within the approved budget.”

“The organization's filed certificate of incorporation and any amendments can be obtained and reviewed through the state of new jersey department of the treasury.”

“In 102 years Bonnie Brae has impacted and transformed the lives of more than 10,000 boys and their families. Accredited by the Joint Commission (JC), Bonnie Brae is one of the nation's preeminent therapeutic learning environments for troubled adolescent boys who have been neglected, abused, or abandoned. True to its mission, the program at Bonnie Brae provides troubled boys with the opportunity to discover, develop, and maximize the skills necessary to become responsible young men. Bonnie Brae serves approximately 225 boys each year who hail from almost every county in the state of New Jersey. The boys and young men served at Bonnie Brae come from throughout New Jersey. Most of them have been referred by the Department of Children and Families and arrive at Bonnie Brae after an average of 5.6 out-of-home placements, including juvenile shelters and foster homes. We regularly take on some of the most challenging young men referred by the State of New Jersey. Since 1916, the program has been providing individualized treatment services to meet the unique needs of each young man. Of Bonnie Braes entire population: approximately 31 PERCENT are Caucasian; 30 PERCENT are African American; 29 PERCENT Latino; 8 PERCENT Biracial, and 2 PERCENT Asian. When boys arrive at Bonnie Brae: 67 PERCENT have had multiple school suspensions; 17 PERCENT have been runaways: 54 PERCENT have been abused, neglected or witnessed violence inside or outside the home; and 52 PERCENT are on psychotropic medications. Despite this, after 12-18 months at Bonnie Brae, 100 PERCENT of all eligible students graduate from our program. Bonnie Brae defines successful discharge as being discharged to a less restrictive setting which captures our ability to help these boys stop their downward spiral. Of alumni surveyed that were discharged between July 2014 through December 2015: 45 PERCENT were working; 87 PERCENT were enrolled in high school or graduated; 10 PERCENT were enrolled in post-secondary education, i.e., community college, university, or trade school; 49 PERCENT have had no contact with the Justice System; and 47 PERCENT were living in the community. Bonnie Braes successful track record of turning around "kids no one else wants" is based on a foundation of richly experienced professionals including: Child Care Workers; Clinicians; Nurses; Child Psychiatrists; Pediatricians; Support Staff; Substance Abuse Counselors; and Teachers. These professionals employ a strengths-based approach to treatment that encourages discovery and growth of existing talents and many opportunities to learn new skills. In addition to a fully accredited school and curriculum, our residents can participate in a variety of extra-curricular activities including sports, Ambassadors, Knights Drum Corps, and Brae Builders. Our residents are also encouraged to give back to the community in a meaningful way and volunteer with a myriad of organizations including: Morris Habitat for Humanity; Bridges Outreach of Summit; Elijahs Promise Soup Kitchen; Tunnels to Towers 5k Run; Miles for Matheny; and many more. A cornerstone of Bonnie Braes effectiveness is our Continuum of Care, which is designed to help boys heal and grow gradually, from crisis to independence. Our continuum of services includes the intensive residential treatment on our main campus; semi-independent community-based transitional living in Bound Brook, Bridgewater and New Brunswick; and finally expanded Aftercare or Intensive In-Community services, which has become in home counseling with families in crisis. We have learned from experience that the longer we can provide young men with consistent attention and guidance, their odds of transforming into successful, productive adults increase dramatically.”

“AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED JUNE 30, 2018 and 2017, respectively. AN UNQUALIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM. THE ORGANIZATION'S AUDIT COMMITTEE HAS ASSUMED THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR.”

“THIS ORGANIZATION ENGAGED AN INDEPENDENT CPA FIRM TO PREPARE AND ISSUE AN AUDIT UNDER THE SINGLE AUDIT ACT AND uniform guidance.”