Minnesota Center for Environmental

“Organization's process to review form 990: it is the policy of the minnesota center for environmental advocacy (mcea) that mcea staff and the external accounting firm will generate all financial information for the external audit and 990 tax return. After staff and the external accounting firm reviews of the draft audit and 990 documents, the administration and finance committee of the board will meet with staff to review the draft documents for approval and recommendation to the board. The recommendation of the administration and finance committee will be presented to the full board for adoption. These actions will be completed before the first filing date of november 15 of the reporting year unless filing an extension has been approved. If the full board cannot meet and consider the recommendation prior to november 15, the executive committee may act on behalf of the board on the recommendation.”

“Enforcement of conflicts policy: the board requires each director, officer and staff member to be advised of the conflict of interest policy, and provided a copy, immediately upon assuming duties or relationship at mcea. Each fall, the board members are provided with the necessary forms to update their status. Staff works with board members to have all forms completed and returned.”

“Compensation process for top official: the following describes the process used by mcea to set compensation for its executive director. Mcea compensation includes salary and benefits. The benefits package includes paid time off (accrued at varying rates based on tenure) and a benefits payment that can be used to purchase health care, purchase other coverage, contribute to retirement or be used in another manner as determined by the employee. Every employee receives the same benefit package. The benefits payment is designed to cover at least the cost of individual health care insurance for the employee. The amount of the payment is reviewed annually and adjusted as coverage costs and budget allow. Mcea salary compensation for the executive director is determined based on the following factors: 1. Current salary and tenure of incumbent (or previous incumbent if filling vacancy). 2. Salary and tenure of comparable positions, including other organizations of like size and activity as reported on their 990. 3. A survey of the existing market based on similar job postings on the mn council of nonprofits website, local newspapers and job boards and national sources such as monster.com. 4. A published survey of reported salaries/compensation for executive director or other top positions. The primary source for this information in minnesota is the minnesota nonprofit salary and benefits survey published regularly by the mn council of nonprofits. 5. Mcea commissioned a compensation study in early 2022 conducted by smith pilot, a washington dc based group of compensation experts specializing in nonprofit salaries. This study was conducted with the goal of evaluating fairness of staff compensation for executive management, attorney compensation, program directors, technical specialists and support staff. Results of this study will be used as part of an annual review of mcea compensation for all staff. This information is evaluated by the board of directors executive committee, with action recommended by the committee submitted to the full board for final approval.”

“Governing documents disclosure explanation the organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. In addition, form 990 is published at www.guidestar.com.”

“Documentation by committee explanation: the organization's executive committee has the authority to act on behalf of the board between meetings if necessary and provides an update of actions to the board at the next meeting. No other committee of the organization has authority to act on behalf of the governing body.”