Families Forward

“The tax review policy procedure is that after the form 990 is prepared, it is first reviewed by the executive committee. It is then reviewed by the entire board with time for comments/changes before being finalized and filed.”

“The policy is given to all directors at the first board meeting of the year. We ensure that all directors sign, review their statements and follow up on any items of concern.”

“A guideline of salary ranges for all employees is set within the 50th and 100th percentile for like positions in orange county. The most recent year non-profit salary survey distributed by the center for non-profit management is used to develop the ranges for all positions. All ranges are reviewed every 2 years. The finance committee annually recommends a pool of dollars to be allocated to salary adjustments. The human resources committee reviews the recommendation and process for determining the adjustment. All staff raises are made upon the recommendation of the executive director and are subject to final approval by the human resources committee. The executive director compensation is set and approved by the executive committee. The total salary recommendation is approved by the board as part of the annual budget process.”

“The organization's governing documents and conflict of interest policy are available upon request. Our latest annual audited financial statements are available on our website or upon request.”

“Explanation of the difference reported in part i lines 3 and 4 and part vii: please note that the number of independent voting members at the end of the fiscal year is listed in part i lines 3 and 4 of the form 990. This amount includes all directors who served on the board as of september 30, 2016. This number differs from the number of directors listed in part vii of the form 990 as part vii lists all directors who served on the board during the fiscal year. The organization is adhering to the reporting requirements set forth in the instructions of the form 990.”

“Consultants: program service expenses 576. Management and general expenses 0. Fundraising expenses 0. Total expenses 576.”

“Bank charges: program service expenses 0. Management and general expenses 14,170. Fundraising expenses 0. Total expenses 14,170. Less assistance to individuals: program service expenses -1,906,456. Management and general expenses 0. Fundraising expenses 0. Total expenses -1,906,456.”

“Grants and assistance: the total amount of grants and assistance provided to individuals by the organization totaled $1,906,456 for the year. This amount is reported on line 2 of the form 990, part ix, statement of functional expenses. The various amounts are also included in the the following expense categories, program expenses, donated materials,and occupancy. As the grants are reported twice, on line 2 and the detailed expense categories, there is a contra account, less assistance to individuals, in the amount of ($1,906,456) to properly reflect the total program expense. See schedule i for more details.”

“Donated services and use of facilities -132,104. Unrealized loss on charitable remainder trust - restricted activity -6,282.”

“Audit committee: the board of directors has constituted an audit committee and delegated to that committee the responsibility for engaging independent auditors and monitoring the audit process. This structure has been in effect in prior years and was not changed in fy 2016.”