Spectrum for Living Development Inc.

Form 990, Schedule O - Supplemental Information

“FORM 990, PART I, LINE 6 All voting members of the governing body are volunteers. Form 990, Part III - New Significant Program Services Effective May 1, 2020, Spectrum for Living Middlesex, Inc. and Spectrum for Living Group Homes, Inc. merged with the Taxpayer being the surviving corporation. Effective August 1, 2020, Spectrum for Living Corporation merged with the Taxpayer being the surviving corporation. The primary reason for the merger was to consolidate and streamline operations and to reduce administrative costs. The Taxpayer now performs additional program services of residential care, adult training/day care and family respite as well as operating the Closter ICF. 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 GROUP 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 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, LINES 15A-15B Compensation Approval All employees of Spectrum for Living, up to and including the President/CEO, are paid salaries determined by a set salary scale, which is reviewed and approved by the Board of Trustees. Executive level salaries, in particular, are paid within a scale, which defines a 40% difference between the minimum and maximum rates. When an employee at this level is hired, salary is determined based on any external data available, and with comparison to other positions at a similar level, and can be anywhere within this predetermined range. During years in which a salary increase is authorized by the budget, typical salary increases across the board, up to and including, the President/CEO are 3%. Any variations to this pay increase, either across the board or for any particular employee or group of employees, must be reviewed and approved by the Board of Trustees. This is also true of any changes to the salary scale itself. Form 990, Part VI, Section B, Line 19 Availability of Documents Available for inspection at corporate office. Copies provided upon request. FORM 990, PART VII, SECTION A, LINES 1A-2 Certain salaries and wages for personnel employed by Spectrum for Living Development, Inc. are allocated to affiliat”