Child Guidance & Family Solutions

“During the tax year, the organization's governing documents delegated broad authority to act on behalf of the governing body to an executive committee. The executive committee is composed of the four elected officers: chair of the board, vice chair of the board, secretary, and treasurer. All members of the executive committee are also members of the governing body (board of trustees); no non-board members serve on the executive committee. The executive committee is authorized to act on urgent matters between regularly scheduled board meetings, ensure implementation of the strategic plan, approve non-board members for specific committee projects, periodically review personnel policies, and oversee the annual audit process and recommend selection of the auditor for board approval. All actions taken by the executive committee are reported to the full board.”

“In may 2024, the organization adopted the sixth amended and restated code of regulations, superseding the prior version from september 2019. Key updates included modernizing officer and committee titles (e.g., "chairman" changed to "chair"), clarifying the status of the immediate past chair as an ex officio board member, expanding allowable consecutive board terms from two to three, and restructuring standing committees to consolidate advocacy functions into the public relations, development and advocacy committee. The stand-alone advocacy committee was removed, and related responsibilities were incorporated into the revised committee structure. No other substantive changes to governance, voting, or fiduciary responsibilities were made.”

“The organization's governing documents define its members as the current trustees serving on the board of trustees. Each trustee, upon election to the board, is simultaneously elected as a member of the corporation. Members have the right to participate in annual and special meetings, elect trustees, and exercise all governance powers and privileges afforded to members under the code of regulations. There are no other classes of members or stockholders; all members are trustees and all trustees are members.”

“In advance of the monthly meeting of the board of trustees, a copy of the 990 is sent as a pdf form via e-mail to finance committee board members for review. Their recommendations and comments are discussed and noted. Any necessary changes are made to the 990 and this version is sent to the entire roster of the board of trustees for final acceptance at the next meeting prior to the return being filed.”

“The organization maintains a written conflict of interest policy in its code of regulations. Annually, around mid-year, the assistant to the president distributes a conflict-of-interest questionnaire to all trustees. Responses are tracked, and any disclosed conflict of interest issues are reviewed. If any issues are identified, they are communicated to the board of trustees. At the commencement of each fiscal year, trustees are required to declare in writing any financial or personal interests that could give rise to a conflict. The board of trustees monitors and enforces compliance with the policy by requiring disclosure of material facts and authorizing transactions only by the affirmative vote of a majority of disinterested trustees. When a motion comes up for a vote, any board member with a potential or actual conflict of interest is excused from discussion and voting.”

“The organization's compensation process for top management officials, officers, and key employees is conducted annually by the human resources department, which prepares salary reports and comparative data from external salary studies. This information is reviewed by an independent committee of the board of trustees and then presented to the executive committee of the board, which has authority to set and approve compensation. Minutes are kept of all proceedings. This process is supported by the employee handbook, which states that base salaries are compared through annual salary surveys to average base salaries of other behavioral health organizations, and that salary ranges are determined based on qualifications, job importance, and external competitive factors. The most recent review was completed in 2024.”

“All requests for governing documents, conflict of interest policy and financial statements are reviewed on a case-by-case basis. Those requesting copies will be notified that there will be a charge for copies, not more than the fee schedule under the freedom of information act allows in effect at the time of the request. A formal written request must contain the following items: 1. The request is being made under the freedom of information act (foia) 2. Identify the records requested 3. Name and address of the requestor 4. Firm commitment to pay fees to copy documents. The requestor will be notified of the fee and must pay the fee before copies will be made and sent. The medical records copy fee schedule will be used to determine rate to charge. The formal written request should be sent to: executive assistant child guidance & family solutions 18 north forge street akron, oh 44304-1317”

“Payroll services: program service expenses 22,039. Management and general expenses 13,235. Fundraising expenses 0. Total expenses 35,274. Consultants: program service expenses 11,097. Management and general expenses 6,663. Fundraising expenses 0. Total expenses 17,760.”

“The executive committee of the board of trustees has oversight for the audit and selection of an independent accountant. The finance committee of the board of trustees and the executive committee review the details of the audit with the audit firm and make recommendations to the board of trustees to accept the audit. An independent accountant review is done every 5 years.”

“Section 1.263(a)-1(f) de minimis safe harbor election child guidance & family solutions 18 north forge street akron, oh 44304-1317 employer identification number: 34-0726083 for the year ended december 31, 2024 child guidance & family solutions is making the de minimis safe harbor election under reg. Sec. 1.263(a) -1(f).”