Jevs Behavioral Health Intellectual Disabilities Inc

“The executive committee of the board is composed of the officers of the board and such other board members as the chairperson shall designate. The executive committee shall have and exercise the authority of the board in the management of the charitable operations of the corporation whenever it may be impracticable to convene a meeting of the entire board, and shall report on any actions it may take to the board not later than the next scheduled meeting of the board. No committee, including the executive committee, shall have any power or authority as to the following: (a) submission to the member of any action requiring approval of the member, including, but not limited to, the amendment of the governing documents, and/or the adoption of a plan of merger, dissolution, consolidation, conversion, or division; (b) filling of vacancies in the board; (c) adoption, amendment or repeal of the bylaws; (d) amendment or repeal of any resolution of the board; or (e) action on matters committed by the governing document or by resolution of the board to another committee of the board.”

“Jevs care at home's sole member is jevs human services, a non-stock nonprofit pennsylvania corporation which has been recognized by the internal revenue service as exempt from federal taxation under section 501(c)(3) of the internal revenue code and as a public charity under internal revenue code section 509(a)(1) as a section 170(b)(1)(a)(vi) entity.”

“Jevs human services annually appoints the directors of jevs care at home.”

“Jevs care at home's bylaws provide that the following require jevs human services' approval: a) appointment and removal of officers and directors b) amendment, revision or reinstatement of articles of incorporation and bylaws c) changes to the missions, purpose, philosophy or objectives d) dissolution, division, conversion or liquidation of jevs care at home; consolidation or merging with another corporation or entity; acquiring the assets of another corporation or entity, or any change in control e) approval or amendment of the annual capital and operating budgets f) incurrence of debt, capital expenditures, or contractual obligations in excess of $10,000 if such transaction is not included in approved budgets g) consultation on employment of key senior management responsible for implementation of the approved budget and program h) approval of all staff and executive compensation and bonus policies and payment of bonuses in excess of the approved budget i) program or staff restructuring that will incur expenses in excess of the approved budget j) transfer of assets unless specifically authorized in the approved budgets k) selection and appointment of auditors and legal counsel l) approval of the tax return and audited financial statement m) initiation and approval of the formation or dissolution of a subsidiary n) initiation and approval of strategic plans o) initiation and approval of investment policies p) initiation and approval of changes in name, corporate branding, logo and marketing policies”

“The form 990 is prepared by an independent accounting firm. The senior management team completes the initial review of the form 990. The form 990 is subsequently presented to the full board of directors for review, comment, and discussion. Following the board review process, the form 990 is released for filing with the internal revenue service.”

“All board members, senior management, key, and highly compensated employees are required to sign a conflict of interest statement annually. The finance committee of the member will review any conflicts and if the committee members determine a conflict of interest exists, the committee shall determine whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. After the committee has completed its analysis, it shall vote on whether to enter into the transaction or arrangement. Approval shall be by majority vote of directors or committee members who are free of the conflict under consideration.”

“The compensation of the ceo is reviewed and approved by the board as part of the annual budgeting and performance review process. Overall compensation and benefits of the ceo are benchmarked and reviewed on a regular basis as part of a management services agreement with jevs human services. The process involves comparability of the organization's compensation benefits to other nonprofit organization's public filings on a periodic basis as well as a review of the ceo's performance goals and performance outcomes. The deliberation and final decisions are timely documented in the board minutes. Form 990, part vi, section b, line 15b: jevs care at home does not compensate any other individual that meets the irs definition of officer or key employee.”

“Jevs care at home makes its governing documents, conflict of interest polices and financial statements available to the public upon request. Requests can be placed via telephone, email or in writing. Copies of requested documents are sent to the public via email or regular mail.”

“Consultants: program service expenses 0. Management and general expenses 301,706. Fundraising expenses 0. Total expenses 301,706. Purchased services: program service expenses 0. Management and general expenses 297,958. Fundraising expenses 0. Total expenses 297,958. Bank service charges: program service expenses 0. Management and general expenses 31,930. Fundraising expenses 0. Total expenses 31,930. Shared services : program service expenses 0. Management and general expenses 465,488. Fundraising expenses 0. Total expenses 465,488. Computer services: program service expenses 11,494. Management and general expenses 286,773. Fundraising expenses 0. Total expenses 298,267. Jah management fee: program service expenses 0. Management and general expenses 2,847,321. Fundraising expenses 0. Total expenses 2,847,321. Internet connectivity: program service expenses 0. Management and general expenses 7,240. Fundraising expenses 0. Total expenses 7,240.”

“Impairment of goodwill -550,000.”