Spectrum for Living Group Homes Inc

Schedule O - Supplemental Information

“FORM 990, PART I, LINE 6 All voting members of the governing body are volunteers. PART III, LINE 3 EFFECTIVE MAY 1, 2020 SPECTRUM FOR LIVING GROUP HOMES MERGED WITH SPECTRUM FOR LIVING DEVELOPMENT (SURVIVING CORPORATION). FORM 990, PART VI, SECTION B, LINE 11B 990 Review Process THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING INDIVIDUAL OF ITS FULL GOVERNING BODY, ITS BOARD OF DIRECTORS, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S FINANCE COMMITTEE HAS ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL 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 CONTROLLER AND VARIOUS OTHER INDIVIDUALS WITHIN THE ORGANIZATION ("INTERNAL WORKING GROUP") 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 INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUPO REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAF FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO THE ORGANIZATION'S FINANCE COMMITTEE AND BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C Conflicts of Interest The Organization adopted a conflict of interest policy and 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 CEO and All responses to the questionnaires are reviewed for full compliance with the Organization's policies. Members with a conflict are required to recuse themselves from voting on matters associated with themselves. Form 990, Part VI, Section B, Question 15 Compensation approval process All employees are paid through Spectrum for Living Development, Inc. and the appropriate share of expense is allocated to the Organization. The review and approval process is in place on Spectrum for Living Development, Inc. FORM 990, PART VI, SECTION C, LINE 19 Availability of Documents Available for inspection at corporate office. Copies will be provided upon request. FORM 990, PART VII, SECTION A, LINES 1A-2 All salaries and wages for personnel working in Spectrum for Living Development, Inc. programs are allocated from employer of record, Spectrum for Living Development, Inc. an affiliated corporation. All employment records and reports are maintained by the affiliated corporation, EIN 22-2706159.”