Civic Intelligence

Johnson County Youth Services Bureau Inc (DBA) Youth Connections

990 • Fiscal year 2018 • EIN 31-0900601

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 01, 2019

1195 North Morton Street Suite AFranklin, IN 46131

(317) 738-3273

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.57x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

0.18x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

44th percentile

0.9%

Higher net margin than 44% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$57,282

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

63rd percentile

9.9%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

49th percentile

0.6%

Faster revenue growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$108,161

Up $9,767 (+9.9%) from 2017

Net Assets

Up

$46,357

Up $3,155 (+7.3%) from 2017

Liabilities

Up

$61,804

Up $6,612 (+12%) from 2017

Revenue

Up

$337,165

Up $1,858 (+0.6%) from 2017

Expenses

Down

$334,010

Down $50,444 (-13%) from 2017

Net Income

Up

$3,155

Up $52,302 (+106%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100K-$200KAssets 2014: $164,663Liabilities 2014: $50,459Net Assets 2014: $114,2042014Assets 2015: $182,636Liabilities 2015: $44,310Net Assets 2015: $138,3262015Assets 2016: $142,771Liabilities 2016: $50,422Net Assets 2016: $92,3492016Assets 2017: $98,394Liabilities 2017: $55,192Net Assets 2017: $43,2022017Assets 2018: $108,161Liabilities 2018: $61,804Net Assets 2018: $46,3572018Assets 2020: $68,064Liabilities 2020: $95,183Net Assets 2020: -$27,1192020Assets 2021: $113,325Liabilities 2021: $221,205Net Assets 2021: -$107,8802021

Highlighted filing

2018

Assets$108,161
Liabilities$61,804
Net Assets$46,357

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2014: $333,846Expenses 2014: $337,146Net Income 2014: -$3,3002014Revenue 2015: $352,103Expenses 2015: $327,981Net Income 2015: $24,1222015Revenue 2016: $301,770Expenses 2016: $347,747Net Income 2016: -$45,9772016Revenue 2017: $335,307Expenses 2017: $384,454Net Income 2017: -$49,1472017Revenue 2018: $337,165Expenses 2018: $334,010Net Income 2018: $3,1552018Revenue 2020: $233,214Expenses 2020: $271,978Net Income 2020: -$38,7642020Revenue 2021: $246,856Expenses 2021: $327,617Net Income 2021: -$80,7612021

Highlighted filing

2018

Revenue$337,165
Expenses$334,010
Net Income$3,155
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 1, 2019
Return Version
2018v3.1
Gross Receipts
$341,667
Mission and Program Overview

Mission

The mission of youth connections is to serve at-risk youth through crisis intervention, community education and mentoring to foster positive relations and self worth. Youth connections' community impact is felt throughout johnson and morgan counties, indiana. The work of the organization unfolds through the following 6 programs: project safe place, the children's visitation center, custody evaluations, families in transition, jump start, and the host homes program. Youth connections started serving youth in need in 1976 as a 501(c)(3) not for profit youth shelter. Since then, services have remained focused on at risk youth and also evolved to meet emerging gaps in the community. As a youth services bureau, the organization offers a variety of programs based on the following four core roles - delinquency prevention, advocacy, community education, and information and referral.

Enhancing the quality of life for youth and their families in our communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$59,821$49,673▼ $10,148
Accounts Receivable$10,980$46,480▲ $35,500
Land, Buildings, and Equipment, Net$8,650$6,427▼ $2,223
Prepaid Expenses and Deferred Charges$5,012$3,133▼ $1,879
Savings and Temporary Cash Investments$13,831$2,348▼ $11,483
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$98,394$108,161▲ $9,767
Liabilities
Deferred Revenue$33,286$24,615▼ $8,671
Accounts Payable and Accrued Expenses$21,906$23,914▲ $2,008
Mortgage Notes Payable Secured by Investment Property-$13,275-
Total Liabilities$55,192$61,804▲ $6,612
Net Assets / Fund Balance
Unrestricted Net Assets$10,328$46,357▲ $36,029
Temporarily Rstr Net Assets$32,874--
Total Net Assets Fund Balance$43,202$46,357▲ $3,155
Total Liabilities and Net Assets / Fund Balance$98,394$108,161▲ $9,767

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,427$23,085$29,512
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judith Duncan-oldsExecutive DiFT$57,282$57,282

Board Members and Trustees

NameTitle
Kim ShellPresident
Abigail JonesTrustee
Doug WoodTrustee
Jim HoeingTrustee
Matthew SolomonTrustee
Beverly HartLifetime Tru
Billy BemisLifetime Tru
John ReamesLifetime Tru
Pat VanvalerLifetime Tru
Luke McnameeSecretary/ V
Jerry SparksVP Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$270,735
Program Service Revenue
$68,017
Investment Income
$55
Other Revenue
$-1,642
All Other Contributions
$184,278
Change in Net Assets
$3,155

Audited Revenue Reconciliation

Revenue per Audited Statements
$337,165
Revenue Not Reported on Form 990
$15,101
Total Revenue per Audited Statements
$352,266
Total Revenue per Form 990
$337,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$230,665
Other Expenses$103,345
Total Fundraising Expense$39,558
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,103$27,333$19,714$159,150
Current Officers, Directors, Trustees, and Key Employees$40,098$10,024$7,160$57,282
Occupancy$22,956$444$1,800$25,200
Office Expenses$15,634$1,785$1,043$18,462
Fees for Services Other$1,288$11,910$3,474$16,672
Payroll Taxes$9,454$2,793$1,986$14,233
Fees for Services Accounting$936$8,656$2,525$12,117
Insurance$3,414$4,939$320$8,673
Travel$4,906$842$1,030$6,778
Information Technology$2,195$254$179$2,628
Depreciation Depletion$2,223--$2,223
Other Expenses$676$243$327$919
Advertising-$72-$72
Total Functional Expenses$222,812$71,640$39,558$334,010

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$349,111
Expenses per Audited Statements$334,010
Total Expenses per Form 990$334,010
Expenses Not Reported on Form 990$15,101
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,502
Fundraising Gross Income$2,860
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast of Ch$15,218$2,860$1,300$1,560
Total Events$15,218$2,860$4,502$-1,642
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive director and accountant meet to discuss the requirements to complete or update the 990 form. A plan is developed to identify who will take the lead on compiling the information required to complete the form. The executive director will communicate with the board chair that the 990 form is being drafted. Once a draft is complete the executive director will ask for review from the board chair. The form 990 will be forwarded to the organization's auditors for the preparation of a draft. Once the draft has been prepared and received by the executive director it will be shared with the board chair who will communicate to the executive committee of the board that the form 990 has been drafted. The full board of trustees will receive notice at the next board meeting that the form 990 has been completed and reviewed by the executive committee and that the organization seeks approval to file the form 990 as presented.

Form 990, Page 6, Part VI, Line 15A

The process for determining compensation of the executive director is made by the board of trustees. On an annual basis, the board will review the performance of the executive director, assess the agencys budget and capacity to modify wages, and will seek comparable data for an executive in a similar position through information available through united way and from other local organizations. As this discussion progresses, through the executive committee and the board, it is documented along with any decisions made in the boards minutes to determine compensation.

Form 990, Page 6, Part VI, Line 15B

Other key employees' wages will be determined by the executive director with the approval of the annual budget that is reviewed and approved by the board of trustees. The executive director will review performance and the agencys budget along with comparable wage data to assess wages for employees.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Johnson County Youth Services
EIN
31-0900601
Phone
3177383273
Address
1195 NORTH MORTON STREET SUITE A, FRANKLIN, IN 46131
Doing Business As
Youth Connections

Signing Officer

Name
Judith Duncan-olds
Title
Executive Director
Phone
3177383273
Signed
2019-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Duncan-olds
Formed
1976
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
150

Preparer

Firm
Alerding CPA Group
Address
4181 E 96TH ST STE 180, INDIANAPOLIS, IN 46240
Preparer
Robert K Brinkers CPA
Phone
3175694181
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

YOUTH CONNECTIONS

FORM 990 - ORGANIZATION'S MISSION

The mission of youth connections is to serve youth through crisis intervention, community education and mentoring to foster positive relations and self worth. Youth connections' community impact is felt throughout johnson and morgan counties, indiana. The work of the organization unfolds through the following 6 programs: project safe place, the children's visitation center, custody evaluations, families in transition, jump start, and the host homes program. Youth connections started serving youth in 1976 as a 501(c)(3) not for profit youth shelter. Since then, services have remained focused on all youth and have evolved to meet emerging gaps in the community. As a youth services bureau, the organization offers a variety of programs based on the following four core roles - delinquency prevention, advocacy, community education, and information and referral.

Form 990, Page 2, Part III, Line 4A

Project safe place, a 24-hour immediate crisis intervention program for youth who are 7 to 17 years old. Youth can access the program by calling or texting the safe place helpline or by walking into participating community locations and talking to a designated safe place site contact who will connect them with youth connections. Services may range from helping youth work through family problems to providing temporary emergency housing in partnership with the host homes program which serves homeless and runaway youth with case management services, the opportunity to resolve conflicts and problems, and temporary shelter. Safe place aims to deter juvenile delinquency through ongoing communication and education with youth and utilizes trained professionals who listen to youth and assist them in making good choices and finding the resources that they may need. In 2018, the safe place program reached 9,445 youth through educational workshops and presentations at schools in johnson and morgan counties.

Form 990, Page 2, Part III, Line 4C

The children's visitation center offers children the opportunity to develop a healthy relationship with their non-custodial parent. Children and parents are able to foster a healthy relationship through supervised visitations, observations, and a healthy and safe environment to spend time together. The center is open during working hours, evenings, and on weekends. It also offers a child exchange service (drop off or pick up) for separated parents to have a neutral place to exchange custody of their child. Supervised visits are facilitated by experienced and trained professionals. Referrals to the center serve as a valuable resource to separated families in need, the courts, human service organizations, guardians ad litem, parenting time coordinators, and dcs. In 2018, the children's visitation center helped 46 families totaling 466 hours throughout johnson and morgan county.

Form 990, Page 2, Part III, Line 4D

Custody evaluations & jumpstart program

Form 990, Part XI, Line 9

Fundraising expense 4,502 fundraising expense -4,502

Financial Statement Notes

Schedule D, Page 3, Part X

Management of the organization evaluates all significant tax positions to ensure compliance with exempt purpose of the organization including consideration of any unrelated business income tax. As of december 31, 2018, management does not believe the organization has taken any tax positions that are not in compliance with the exempt purpose of the organization. The organizations federal and state tax returns remain open and subject to examination beginning with the calendar tax year ended december 31, 2015.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expense 4,502

Schedule D, Page 4, Part XII, Line 2D

Fundraising expense 4,502

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IRS990/MissionDesc0THE MISSION OF YOUTH CONNECTIONS IS TO SERVE YOUTH THROUGH CRISIS INTERVENTION, COMMUNITY EDUCATION AND MENTORING TO FOSTER POSITIVE RELATIONS AND SELF WORTH. YOUTH CONNECTIONS' COMMUNITY IMPACT IS FELT THROUGHOUT JOHNSON AND MORGAN COUNTIES, INDIANA. THE WORK OF THE ORGANIZATION UNFOLDS THROUGH THE FOLLOWING 6 PROGRAMS: PROJECT SAFE PLACE, THE CHILDREN'S VISITATION CENTER, CUSTODY EVALUATIONS, FAMILIES IN TRANSITION, JUMP START, AND THE HOST HOMES PROGRAM. YOUTH CONNECTIONS STARTED SERVING YOUTH IN 1976 AS A 501(C)(3) NOT FOR PROFIT YOUTH SHELTER. SINCE THEN, SERVICES HAVE REMAINED FOCUSED ON ALL YOUTH AND HAVE EVOLVED TO MEET EMERGING GAPS IN THE COMMUNITY. AS A YOUTH SERVICES BUREAU, THE ORGANIZATION OFFERS A VARIETY OF PROGRAMS BASED ON THE FOLLOWING FOUR CORE ROLES - DELINQUENCY PREVENTION, ADVOCACY, COMMUNITY EDUCATION, AND INFORMATION AND REFERRAL.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE FAMILIES IN TRANSITION PROGRAM PROVIDES PRACTICAL INFORMATION ON DEALING WITH THE EFFECTS OF DIVORCE ON CHILDREN AND HOW TO WORK COOPERATIVELY TO MEET THE NEEDS OF CHILDREN. THE FIT PROGRAM GIVES FATHERS AND MOTHERS TOOLS TO ANSWER THESE QUESTIONS AND BUILD STRONGER RELATIONSHIPS WITH THEIR CHILDREN. CHILDREN AND PARENTS LEARN HOW TO HAVE MORE FUN WHEN THEY SPEND TIME TOGETHER. CHILDREN LEARN THAT THEY CAN SHARE THEIR WORRIES AND CONCERNS WITH THEIR PARENTS. PARENTS MAKE RULES CLEARER AND MISBEHAVIORS DECREASE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE CHILDREN'S VISITATION CENTER OFFERS CHILDREN THE OPPORTUNITY TO DEVELOP A HEALTHY RELATIONSHIP WITH THEIR NON-CUSTODIAL PARENT. CHILDREN AND PARENTS ARE ABLE TO FOSTER A HEALTHY RELATIONSHIP THROUGH SUPERVISED VISITATIONS, OBSERVATIONS, AND A HEALTHY AND SAFE ENVIRONMENT TO SPEND TIME TOGETHER. THE CENTER IS OPEN DURING WORKING HOURS, EVENINGS, AND ON WEEKENDS. IT ALSO OFFERS A CHILD EXCHANGE SERVICE (DROP OFF OR PICK UP) FOR SEPARATED PARENTS TO HAVE A NEUTRAL PLACE TO EXCHANGE CUSTODY OF THEIR CHILD. SUPERVISED VISITS ARE FACILITATED BY EXPERIENCED AND TRAINED PROFESSIONALS. REFERRALS TO THE CENTER SERVE AS A VALUABLE RESOURCE TO SEPARATED FAMILIES IN NEED, THE COURTS, HUMAN SERVICE ORGANIZATIONS, GUARDIANS AD LITEM, PARENTING TIME COORDINATORS, AND DCS. IN 2018, THE CHILDREN'S VISITATION CENTER HELPED 46 FAMILIES TOTALING 466 HOURS THROUGHOUT JOHNSON AND MORGAN COUNTY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CUSTODY EVALUATIONS & JUMPSTART PROGRAM
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 11,489
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT OF THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS TO ENSURE COMPLIANCE WITH EXEMPT PURPOSE OF THE ORGANIZATION INCLUDING CONSIDERATION OF ANY UNRELATED BUSINESS INCOME TAX. AS OF DECEMBER 31, 2018, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY TAX POSITIONS THAT ARE NOT IN COMPLIANCE WITH THE EXEMPT PURPOSE OF THE ORGANIZATION. THE ORGANIZATIONS FEDERAL AND STATE TAX RETURNS REMAIN OPEN AND SUBJECT TO EXAMINATION BEGINNING WITH THE CALENDAR TAX YEAR ENDED DECEMBER 31, 2015.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE 4,502
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE 4,502
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YOUTH CONNECTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MISSION OF YOUTH CONNECTIONS IS TO SERVE YOUTH THROUGH CRISIS INTERVENTION, COMMUNITY EDUCATION AND MENTORING TO FOSTER POSITIVE RELATIONS AND SELF WORTH. YOUTH CONNECTIONS' COMMUNITY IMPACT IS FELT THROUGHOUT JOHNSON AND MORGAN COUNTIES, INDIANA. THE WORK OF THE ORGANIZATION UNFOLDS THROUGH THE FOLLOWING 6 PROGRAMS: PROJECT SAFE PLACE, THE CHILDREN'S VISITATION CENTER, CUSTODY EVALUATIONS, FAMILIES IN TRANSITION, JUMP START, AND THE HOST HOMES PROGRAM. YOUTH CONNECTIONS STARTED SERVING YOUTH IN 1976 AS A 501(C)(3) NOT FOR PROFIT YOUTH SHELTER. SINCE THEN, SERVICES HAVE REMAINED FOCUSED ON ALL YOUTH AND HAVE EVOLVED TO MEET EMERGING GAPS IN THE COMMUNITY. AS A YOUTH SERVICES BUREAU, THE ORGANIZATION OFFERS A VARIETY OF PROGRAMS BASED ON THE FOLLOWING FOUR CORE ROLES - DELINQUENCY PREVENTION, ADVOCACY, COMMUNITY EDUCATION, AND INFORMATION AND REFERRAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROJECT SAFE PLACE, A 24-HOUR IMMEDIATE CRISIS INTERVENTION PROGRAM FOR YOUTH WHO ARE 7 TO 17 YEARS OLD. YOUTH CAN ACCESS THE PROGRAM BY CALLING OR TEXTING THE SAFE PLACE HELPLINE OR BY WALKING INTO PARTICIPATING COMMUNITY LOCATIONS AND TALKING TO A DESIGNATED SAFE PLACE SITE CONTACT WHO WILL CONNECT THEM WITH YOUTH CONNECTIONS. SERVICES MAY RANGE FROM HELPING YOUTH WORK THROUGH FAMILY PROBLEMS TO PROVIDING TEMPORARY EMERGENCY HOUSING IN PARTNERSHIP WITH THE HOST HOMES PROGRAM WHICH SERVES HOMELESS AND RUNAWAY YOUTH WITH CASE MANAGEMENT SERVICES, THE OPPORTUNITY TO RESOLVE CONFLICTS AND PROBLEMS, AND TEMPORARY SHELTER. SAFE PLACE AIMS TO DETER JUVENILE DELINQUENCY THROUGH ONGOING COMMUNICATION AND EDUCATION WITH YOUTH AND UTILIZES TRAINED PROFESSIONALS WHO LISTEN TO YOUTH AND ASSIST THEM IN MAKING GOOD CHOICES AND FINDING THE RESOURCES THAT THEY MAY NEED. IN 2018, THE SAFE PLACE PROGRAM REACHED 9,445 YOUTH THROUGH EDUCATIONAL WORKSHOPS AND PRESENTATIONS AT SCHOOLS IN JOHNSON AND MORGAN COUNTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CHILDREN'S VISITATION CENTER OFFERS CHILDREN THE OPPORTUNITY TO DEVELOP A HEALTHY RELATIONSHIP WITH THEIR NON-CUSTODIAL PARENT. CHILDREN AND PARENTS ARE ABLE TO FOSTER A HEALTHY RELATIONSHIP THROUGH SUPERVISED VISITATIONS, OBSERVATIONS, AND A HEALTHY AND SAFE ENVIRONMENT TO SPEND TIME TOGETHER. THE CENTER IS OPEN DURING WORKING HOURS, EVENINGS, AND ON WEEKENDS. IT ALSO OFFERS A CHILD EXCHANGE SERVICE (DROP OFF OR PICK UP) FOR SEPARATED PARENTS TO HAVE A NEUTRAL PLACE TO EXCHANGE CUSTODY OF THEIR CHILD. SUPERVISED VISITS ARE FACILITATED BY EXPERIENCED AND TRAINED PROFESSIONALS. REFERRALS TO THE CENTER SERVE AS A VALUABLE RESOURCE TO SEPARATED FAMILIES IN NEED, THE COURTS, HUMAN SERVICE ORGANIZATIONS, GUARDIANS AD LITEM, PARENTING TIME COORDINATORS, AND DCS. IN 2018, THE CHILDREN'S VISITATION CENTER HELPED 46 FAMILIES TOTALING 466 HOURS THROUGHOUT JOHNSON AND MORGAN COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CUSTODY EVALUATIONS & JUMPSTART PROGRAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR AND ACCOUNTANT MEET TO DISCUSS THE REQUIREMENTS TO COMPLETE OR UPDATE THE 990 FORM. A PLAN IS DEVELOPED TO IDENTIFY WHO WILL TAKE THE LEAD ON COMPILING THE INFORMATION REQUIRED TO COMPLETE THE FORM. THE EXECUTIVE DIRECTOR WILL COMMUNICATE WITH THE BOARD CHAIR THAT THE 990 FORM IS BEING DRAFTED. ONCE A DRAFT IS COMPLETE THE EXECUTIVE DIRECTOR WILL ASK FOR REVIEW FROM THE BOARD CHAIR. THE FORM 990 WILL BE FORWARDED TO THE ORGANIZATION'S AUDITORS FOR THE PREPARATION OF A DRAFT. ONCE THE DRAFT HAS BEEN PREPARED AND RECEIVED BY THE EXECUTIVE DIRECTOR IT WILL BE SHARED WITH THE BOARD CHAIR WHO WILL COMMUNICATE TO THE EXECUTIVE COMMITTEE OF THE BOARD THAT THE FORM 990 HAS BEEN DRAFTED. THE FULL BOARD OF TRUSTEES WILL RECEIVE NOTICE AT THE NEXT BOARD MEETING THAT THE FORM 990 HAS BEEN COMPLETED AND REVIEWED BY THE EXECUTIVE COMMITTEE AND THAT THE ORGANIZATION SEEKS APPROVAL TO FILE THE FORM 990 AS PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR IS MADE BY THE BOARD OF TRUSTEES. ON AN ANNUAL BASIS, THE BOARD WILL REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR, ASSESS THE AGENCYS BUDGET AND CAPACITY TO MODIFY WAGES, AND WILL SEEK COMPARABLE DATA FOR AN EXECUTIVE IN A SIMILAR POSITION THROUGH INFORMATION AVAILABLE THROUGH UNITED WAY AND FROM OTHER LOCAL ORGANIZATIONS. AS THIS DISCUSSION PROGRESSES, THROUGH THE EXECUTIVE COMMITTEE AND THE BOARD, IT IS DOCUMENTED ALONG WITH ANY DECISIONS MADE IN THE BOARDS MINUTES TO DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER KEY EMPLOYEES' WAGES WILL BE DETERMINED BY THE EXECUTIVE DIRECTOR WITH THE APPROVAL OF THE ANNUAL BUDGET THAT IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. THE EXECUTIVE DIRECTOR WILL REVIEW PERFORMANCE AND THE AGENCYS BUDGET ALONG WITH COMPARABLE WAGE DATA TO ASSESS WAGES FOR EMPLOYEES.

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