First Steps Kent

“The treasurer reviews the form 990 in detail. He then presents it to the executive committee for its in-depth review. It is then reviewed by the commission (board) and the finance committee before it is filed with the irs.”

“Board members and staff immediately disclose any potential conflicts of interest that arise. First steps has a form, accompanied by a copy of the policy, which is signed by each director/trustee/staff to acknowledge that the person has a) received a copy of the conflicts of interest policy, b) read and understands the policy, c) agreed to comply with the policy, and, d) understands that the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Employees and commission members are covered under the conflict of interest policy. The executive director and commission co-chair are identified in the policy by name with contact information in case someone wants to discuss a potential conflict of interest. Conflicts of interest are reviewed by the executive director, who may consult the employee's manager (or another manager). In the process restrictions are imposed on persons with a conflict. For example, an employee who is related to a vendor cannot request a bid, make the decision to go with the vendor, or be involved in any way with payment to the vendor. Commission members must abstain from voting on any item with which they have a conflict of interest.”

“The executive committee of the board of directors (commission) determines the compensation of the president/executive director. None of the members of the executive committee are employees of first steps kent. Comparable data from other similarly sized and situated local or regional nonprofits is gathered and analyzed. This information, along with the results of the annual performance evaluation is used to determine the president/executive director's compensation. The co-chairs of the commission prepare an evaluation document that is shared with each executive committee member for feedback. The co-chairs summarize and report back to the executive committee on the feedback, including their own, and discusses salary adjustment, bonus and/or enhanced pto in executive session. The executive committee comes to agreement and the co-chairs inform the president of the decision and gives a feedback report. There are no other officers or key employees in our organization. The formal compensation review process was last performed during fiscal year 2018.”

“Our audit and form 990 are on our website at https://www.firststepskent.org/about#financial-reports . Our governing documents and conflict of interest policy are available upon request.”

“Ready by five - first steps kent is responsible for development, coordination, implementation and administration of the ready by five early childhood millage service delivery system for millage-funded programs serving families with children up to age five and expectant parents residing in kent county, michigan. Activities include: the management of an annual open and competitive proposal/funding process for service providers to apply for funding, the establishment of a resident proposal review board to review proposals/recommend how funding should be allocated for each proposal, provide assurance of a visible point of contact, monitor that service options are readily available to individuals seeking services, recruit service providers to participate in the delivery of services, educate the community regarding available services, conduct an early childhood needs assessment every two years, support contract administration, oversee financial administration, and ensure service provider quality assurance through an annual monitoring process.”

“Other: program service expenses 454,967. Management and general expenses 51,880. Fundraising expenses 35,886. Total expenses 542,733.”

“During the tax year the audit oversight or selection process duties were moved from the executive committee to the finance committee.”