Metropolitan Family Services

“Lisa Cohen Schenkman and Merle Goldblatt Cohen have a family relationship. C. Gary Gerst and C. Graham Gerst have a family relationship.”

“Metropolitan Family Services has two classes of members: direct members, who shall be the members from time to time of the Board of Directors of the Corporation; and advisory board members, who shall be persons interested in the work of the Corporation and elected to membership by the members of the Board of Directors.”

“The Board of Directors shall be occupied by members of the Corporation, as elected by the existing Board of Directors.”

“The Form 990 is reviewed by the Board Audit Committee. The Committee obtains confirmation that the independent accountants have reviewed the Form 990 and that they have concluded that it was prepared in accordance with applicable laws and regulations. A copy of the Form 990 is provided to the Board before filing with the Internal Revenue Service.”

“The Agency distributes the conflict of interest policy once a year to all board members and to all employees in leadership positions. Along with the policy each person receives a questionnaire that they must complete. The questionnaire is designed to identify any possible conflict of interest situations that may exist. Each person receiving the questionnaire must confirm that they have received a copy of the policy, read and understand the policy, completed all questions in the questionnaire, and agree to continually comply with the policy. Members and leaders have the expectation to report any potential conflict of interest transaction before it occurs during the year. Members do recuse themselves from voting if a conflict of interest is present. The audit committee reviews a summary of the responses to the questionnaires and follows up as needed.”

“The board appoints a compensation committee whose responsibility it is to set compensation for the President & CEO and those employees reporting to the President & CEO. The committee uses benchmark data to set salary levels. Minutes of the committee's meetings are maintained and approved.”

“The Agency's financial statements are made available to the public via the Agency's website. Governing documents and the conflict of interest policy are made available to the public upon request. Documents are provided within the same period of disclosure as Section 6104(d) describes.”

“Sub Contractors: Program service expenses 46,035,190. Management and general expenses 77,966. Fundraising expenses 0. Total expenses 46,113,156. Professional Fees: Program service expenses 2,617,758. Management and general expenses 3,971,071. Fundraising expenses 396,253. Total expenses 6,985,082. Psychiatric Consultation: Program service expenses 890,784. Management and general expenses 0. Fundraising expenses 0. Total expenses 890,784. Staff Development: Program service expenses 406,077. Management and general expenses 159,029. Fundraising expenses 53,129. Total expenses 618,235.”

“Change in Market Value of Swaps 281,388. Pension Adjustment 119,287.”

“The shareholders of Columbus Insurance, Ltd. meet Form 5471 Category 3 and 5 filing requirements because of IRC Section 953(c). None of the shareholders meet the 10% ownership requirements stated in the instructions for Form 5471 Schedule B. Accordingly, no shareholder list is required per the instructions.”

“Form 990, Part X was adjusted to back out the assets, liabilities, and net assets of related entities.”