Civic Intelligence

Community Link Inc.

990 • Fiscal year 2018 • EIN 37-0955971

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 13, 2018

1665 North 4th StreetBreese, IL 62230

(618) 526-8800

Siviq Scores

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

Liabilities / Assets

74th percentile

0.46x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.30x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

66th percentile

9.8%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$5,477,698

No earlier filing loaded for comparison.

Net Assets

$2,973,626

No earlier filing loaded for comparison.

Liabilities

$2,504,072

No earlier filing loaded for comparison.

Revenue

$8,242,908

No earlier filing loaded for comparison.

Expenses

$7,434,889

No earlier filing loaded for comparison.

Net Income

$808,019

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2018: $5,477,698Liabilities 2018: $2,504,072Net Assets 2018: $2,973,6262018Assets 2019: $5,307,304Liabilities 2019: $2,360,911Net Assets 2019: $2,946,3932019Assets 2020: $5,968,535Liabilities 2020: $3,207,481Net Assets 2020: $2,761,0542020Assets 2021: $6,382,133Liabilities 2021: $2,434,967Net Assets 2021: $3,947,1662021Assets 2022: $6,959,913Liabilities 2022: $2,480,086Net Assets 2022: $4,479,8272022Assets 2023: $7,341,299Liabilities 2023: $2,036,130Net Assets 2023: $5,305,1692023Assets 2024: $7,997,079Liabilities 2024: $1,834,312Net Assets 2024: $6,162,7672024Assets 2025: $7,697,649Liabilities 2025: $1,438,625Net Assets 2025: $6,259,0242025

Highlighted filing

2018

Assets$5,477,698
Liabilities$2,504,072
Net Assets$2,973,626

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2018: $8,242,908Expenses 2018: $7,434,889Net Income 2018: $808,0192018Revenue 2019: $7,683,720Expenses 2019: $7,758,356Net Income 2019: -$74,6362019Revenue 2020: $7,721,295Expenses 2020: $7,876,898Net Income 2020: -$155,6032020Revenue 2021: $8,710,478Expenses 2021: $7,469,935Net Income 2021: $1,240,5432021Revenue 2022: $9,425,992Expenses 2022: $8,849,850Net Income 2022: $576,1422022Revenue 2023: $10,247,510Expenses 2023: $9,406,334Net Income 2023: $841,1762023Revenue 2024: $11,102,330Expenses 2024: $10,231,409Net Income 2024: $870,9212024Revenue 2025: $11,343,892Expenses 2025: $11,242,089Net Income 2025: $101,8032025

Highlighted filing

2018

Revenue$8,242,908
Expenses$7,434,889
Net Income$808,019
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 13, 2018
Return Version
2017v2.3
Gross Receipts
$8,310,433
Mission and Program Overview

Mission

Community link, inc. Is a not-for-profit community support agency whose mission is to offer opportunities for growth and independece for people with developmental disabilities. Community link offers person centered supports to adults (continued on sch o)

See schedule o organization's mission

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,668,837$3,415,623▲ $746,786
Cash and Non-Interest-Bearing Accounts$1,250,784$1,286,927▲ $36,143
Accounts Receivable$553,495$635,766▲ $82,271
Prepaid Expenses and Deferred Charges$142,117$118,931▼ $23,186
Investments in Publicly Traded Securities$23,167$20,451▼ $2,716
Total Assets$4,638,400$5,477,698▲ $839,298
Liabilities
Unsecured Notes Loans Payable$1,972,283$1,941,881▼ $30,402
Accounts Payable and Accrued Expenses$306,945$412,387▲ $105,442
Other Liabilities$146,969$149,804▲ $2,835
Total Liabilities$2,426,197$2,504,072▲ $77,875
Net Assets / Fund Balance
Unrestricted Net Assets$2,212,203$2,973,626▲ $761,423
Total Net Assets Fund Balance$2,212,203$2,973,626▲ $761,423
Total Liabilities and Net Assets / Fund Balance$4,638,400$5,477,698▲ $839,298

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,688,449$2,283,020$4,971,469
Equipment$306,602$662,268$968,870
Land$420,572-$420,572
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph L HeimannPresident
Amanda OelzeBoard Truste
Ariel WashingtonBoard Truste
Donna BrauerBoard Truste
Jennifer FousheeBoard Truste
Jerry AlbersBoard Truste
Tracy WelkerBoard Truste
Wesley GoziaBoard Truste
William HibnerBoard Truste
Leslie PedtkeSecretary
Sandra HarrisTreasurer
Dax GarrisonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,767,879
Program Service Revenue
$6,413,083
Investment Income
$8,759
Other Revenue
$53,187
All Other Contributions
$989,138
Change in Net Assets
$808,019

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,242,908
Revenue Not Reported on Form 990
$109,398
Total Revenue per Audited Statements
$8,352,306
Total Revenue per Form 990
$8,242,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,427,012
Other Expenses$2,007,877
Total Fundraising Expense$36,426
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$3,982,096$402,242-$4,384,338
Other Employee Benefits$626,534$46,485-$673,019
Travel$602,532$5,434$35$608,001
Payroll Taxes$273,180$29,150-$302,330
Occupancy$213,340$38,863-$252,203
Depreciation Depletion$199,687$16,215-$215,902
Fees for Services Other$199,906$15,512-$215,418
Insurance$65,932$44,629-$110,561
Pension Plan Contributions$61,580$5,745-$67,325
Interest$60,926$2,940-$63,866
Other Expenses$39,303$2,549$35,441$41,852
Information Technology$17,136$18,677$950$36,763
Conferences and Meetings$25,707$10,292-$35,999
All Other Expenses$9,012$21,760-$30,772
Office Expenses$11,648$10,611-$22,259
Advertising$989$2,409-$3,398
Total Functional Expenses$6,680,365$718,098$36,426$7,434,889

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,544,287
Expenses per Audited Statements$7,434,889
Total Expenses per Form 990$7,434,889
Expenses Not Reported on Form 990$109,398
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Buddy Walk$180,023---
Annual Appeal$29,987---
Total Events$229,967---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences Payable$149,804
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 990 is prepared by an outside consultant. Management receives the completed form 990 and distributes copies to the members of the performance oversight committee for review. The committee recommends approval to the entire board of directors.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest forms are prepared by board members and key employees annually. The performance and oversight committee examines all conflict of interest statements and alleged code of ethics violations and applies guidelines to ensure transparency and ethical conflicts. If a conflict becomes evident during the year, internal policy requires immediate notification to the performance and oversight committee to review.

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

Evaluating the executive director is a key responsibility of the board of directors and important to organizational success. This process is necessary to ensure the carrying out of the organization's mission and goals as well as to provide feedback and support to the executive director. The process will be completed annually by the board president and the executive committee. In the event of a new executive director, the board will conduct two reviews in the first year at six month intervals. The executive committee will: distribute to each board member a copy of the evaluation tools which they have developed. The tools will be based upon the executive director's job description, established goals, previous year's performance and suggestions for the next year. Initially and annually, goals and expectations will be established by the board with the executive director for self-evaluation. The board president will set a deadline for the return of the evaluation form which will allow time for the executive committee to complete the results. The board president will be in charge of collecting the evaluations. The executive committee will summarize the results and comments made by the board members. The board president will review the job description for the executive director and make any recommended changes for the next year. The board president will set a meeting with the executive director to discuss the board's evaluation of the executive director and the self- assessment. The discussion will include performance, progress on established goals, and the setting of goals for the next year. New goals set for the next year should be approved by the full board. Both the board president and the executive director will review the process and success of the evaluation and determine if the process needs any revisions before the next review. Annually, the president of the board appoints a compensation committee to review the executive director's salary. The committee may consist of board members and outside individuals. The compensation committee recommends the salary for the executive director to the board president.

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

Other key employees are compensated based on a compensation policy and structure that is determined by the internal compensation committee, consisting of the executive director, director of finance and program directors. All salaries are included in the organization's annual budget that is approved by the board of directors

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available for review at the business office. Form 990 is available for review at www.guidestar.org and company website at commlink.org. The organization's financial statement data is summarized and presented in the organization's newsletter.

Filing and Contact Details

Filer

Filer Name
Community Link Inc
EIN
37-0955971
Phone
6185268800
Address
1665 NORTH 4TH STREET, BREESE, IL 62230

Signing Officer

Name
Joseph L Heimann
Title
President
Phone
6185268800
Signed
2018-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph L Heimann
Formed
1972
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
363
Volunteers
222

Preparer

Firm
Glass & Shuffett Ltd
Address
PO BOX 489, CENTRALIA, IL 62801-0489
Preparer
Frederick J Becker CPA
Phone
6185325683
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Part 1 summary organization mission or significant activities - community link, inc. Is a not-for-profit community support agency whose mission is to challenge, teach and inspire both participants and community, linking them in ways to enhance their lives. Community link offers person centered supports to adults and children with developmental disabilities and other difficulties residing in clinton, st. Clair, madison and other surrounding areas in southern illinois by creating a vision for their life that is based on valued social roles, inclusion and individual dreams as well as assisting those individuals and their families in acquiring other needed suppports. Community link fosters the development of programs and supports that strive to find a balance between what is important for its participants and what is important to its participants. The vision of community link is to see people with developmental disabilities and other difficulties, live and participate in a community that values their presence and contributions. Part iii statement of program service accomplishments - community link's mission is to challenge, teach and inspire both participants and community linking them in ways that enhances their lives.

Form 990

Form 990, part iii, line 4a - first accomplishment adult day programs development training the development training program enables adults with developmental disabilities to develop daily living skills which promote the independence necessary to live and work in the community. Work training adults with developmental disabilities who experience difficulties obtaining and maintaining a job in the community enroll in the work training program. Persons receive training on work related skills and behaviors while performing paid work in a sheltered setting. Supported employment supported employment program provides adults with developmental disabilities support services in order to obtain and maintain employment in the community. Support services include job coaching, job development, accommodations and integration. Job readiness training job readiness training is designed to provide training to individuals with disabilities who desire community employment by assessing and improving their work skills. Individuals participate in paid work, situational assessments and job search activities in order to prepare them for community employment. Job placement job placement services individuals with developmental and/or physical disabilities that are having difficulty obtaining and maintaining community employment. Individuals receive support with job development, job accommodations and job maintenance. Form 990, part iii, line 4b - second accomplishment community living programs community integrated living arrangement - 24 hour care the 24-hour cila program provides a group home setting for individuals with developmental disabilities. Individuals receive a wide array of services based on their individual needs and preferences. Cila residents receive assistance in coordinating resources and entitlements, learning skills for greater independence and accessing the community. Staff provides support and supervision and assists residents in operating and maintaining their home. Community link has eight 24-hour locations in aviston, breese, carlyle, germantown, highland, and trenton. Community integrated living arrangement - intermittent care the intermittent cila program provides support to adults with developmental disabilities, who otherwise would have difficulty living alone. Staff provides an array of services to people residing in the home of their choice, include coordinating resources, establishing/maintaining relationships with other agencies and programs, and obtaining and maintaining entitlements. Cila intermittent care recipients also receive assistance with home living skills, appointments, recreation and leisure, and transportation. Form 990, part iii, line 4c - third accomplishment first step children's program first step offers three types of services to, meet the needs of infants, toddlers, and young children and their families in clinton, washington, and the surrounding counties. Early intervention children experiencing developmental delays or a medical condition that may cause development delays may be eligible early intervention services prevention children not eligible for early intervention but may be experiencing some development delays, or children whose parents are interested in receiving information and learning ways to teach through play may be eligible for prevention services. Early head start children 0-3 whose families meet the federal income guidelines as well as pregnant women may be eligible for early head start services other program services funding development program - program involves creation of a development and fund raising plan, including goals and strategies to implement in order to increase its development capacity and results.

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

OTHER

Form 990, Part XI

Line 9 - other changes in net assets explanation - 37,070: grant purchased assets are reported as a grant program expense in the year incurred to satisfy the expense reporting requirements of the grant. However, generally accepted accounting principles require the cost of the assets be depreciated over their estimated useful life. Therefore, the capital assets purchased from the grants are added back and depreciation expense is recorded (37,070) on the statement of activities.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART 1 SUMMARY ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIES - COMMUNITY LINK, INC. IS A NOT-FOR-PROFIT COMMUNITY SUPPORT AGENCY WHOSE MISSION IS TO CHALLENGE, TEACH AND INSPIRE BOTH PARTICIPANTS AND COMMUNITY, LINKING THEM IN WAYS TO ENHANCE THEIR LIVES. COMMUNITY LINK OFFERS PERSON CENTERED SUPPORTS TO ADULTS AND CHILDREN WITH DEVELOPMENTAL DISABILITIES AND OTHER DIFFICULTIES RESIDING IN CLINTON, ST. CLAIR, MADISON AND OTHER SURROUNDING AREAS IN SOUTHERN ILLINOIS BY CREATING A VISION FOR THEIR LIFE THAT IS BASED ON VALUED SOCIAL ROLES, INCLUSION AND INDIVIDUAL DREAMS AS WELL AS ASSISTING THOSE INDIVIDUALS AND THEIR FAMILIES IN ACQUIRING OTHER NEEDED SUPPPORTS. COMMUNITY LINK FOSTERS THE DEVELOPMENT OF PROGRAMS AND SUPPORTS THAT STRIVE TO FIND A BALANCE BETWEEN WHAT IS IMPORTANT FOR ITS PARTICIPANTS AND WHAT IS IMPORTANT TO ITS PARTICIPANTS. THE VISION OF COMMUNITY LINK IS TO SEE PEOPLE WITH DEVELOPMENTAL DISABILITIES AND OTHER DIFFICULTIES, LIVE AND PARTICIPATE IN A COMMUNITY THAT VALUES THEIR PRESENCE AND CONTRIBUTIONS. PART III STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS - COMMUNITY LINK'S MISSION IS TO CHALLENGE, TEACH AND INSPIRE BOTH PARTICIPANTS AND COMMUNITY LINKING THEM IN WAYS THAT ENHANCES THEIR LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT ADULT DAY PROGRAMS DEVELOPMENT TRAINING THE DEVELOPMENT TRAINING PROGRAM ENABLES ADULTS WITH DEVELOPMENTAL DISABILITIES TO DEVELOP DAILY LIVING SKILLS WHICH PROMOTE THE INDEPENDENCE NECESSARY TO LIVE AND WORK IN THE COMMUNITY. WORK TRAINING ADULTS WITH DEVELOPMENTAL DISABILITIES WHO EXPERIENCE DIFFICULTIES OBTAINING AND MAINTAINING A JOB IN THE COMMUNITY ENROLL IN THE WORK TRAINING PROGRAM. PERSONS RECEIVE TRAINING ON WORK RELATED SKILLS AND BEHAVIORS WHILE PERFORMING PAID WORK IN A SHELTERED SETTING. SUPPORTED EMPLOYMENT SUPPORTED EMPLOYMENT PROGRAM PROVIDES ADULTS WITH DEVELOPMENTAL DISABILITIES SUPPORT SERVICES IN ORDER TO OBTAIN AND MAINTAIN EMPLOYMENT IN THE COMMUNITY. SUPPORT SERVICES INCLUDE JOB COACHING, JOB DEVELOPMENT, ACCOMMODATIONS AND INTEGRATION. JOB READINESS TRAINING JOB READINESS TRAINING IS DESIGNED TO PROVIDE TRAINING TO INDIVIDUALS WITH DISABILITIES WHO DESIRE COMMUNITY EMPLOYMENT BY ASSESSING AND IMPROVING THEIR WORK SKILLS. INDIVIDUALS PARTICIPATE IN PAID WORK, SITUATIONAL ASSESSMENTS AND JOB SEARCH ACTIVITIES IN ORDER TO PREPARE THEM FOR COMMUNITY EMPLOYMENT. JOB PLACEMENT JOB PLACEMENT SERVICES INDIVIDUALS WITH DEVELOPMENTAL AND/OR PHYSICAL DISABILITIES THAT ARE HAVING DIFFICULTY OBTAINING AND MAINTAINING COMMUNITY EMPLOYMENT. INDIVIDUALS RECEIVE SUPPORT WITH JOB DEVELOPMENT, JOB ACCOMMODATIONS AND JOB MAINTENANCE. FORM 990, PART III, LINE 4B - SECOND ACCOMPLISHMENT COMMUNITY LIVING PROGRAMS COMMUNITY INTEGRATED LIVING ARRANGEMENT - 24 HOUR CARE THE 24-HOUR CILA PROGRAM PROVIDES A GROUP HOME SETTING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. INDIVIDUALS RECEIVE A WIDE ARRAY OF SERVICES BASED ON THEIR INDIVIDUAL NEEDS AND PREFERENCES. CILA RESIDENTS RECEIVE ASSISTANCE IN COORDINATING RESOURCES AND ENTITLEMENTS, LEARNING SKILLS FOR GREATER INDEPENDENCE AND ACCESSING THE COMMUNITY. STAFF PROVIDES SUPPORT AND SUPERVISION AND ASSISTS RESIDENTS IN OPERATING AND MAINTAINING THEIR HOME. COMMUNITY LINK HAS EIGHT 24-HOUR LOCATIONS IN AVISTON, BREESE, CARLYLE, GERMANTOWN, HIGHLAND, AND TRENTON. COMMUNITY INTEGRATED LIVING ARRANGEMENT - INTERMITTENT CARE THE INTERMITTENT CILA PROGRAM PROVIDES SUPPORT TO ADULTS WITH DEVELOPMENTAL DISABILITIES, WHO OTHERWISE WOULD HAVE DIFFICULTY LIVING ALONE. STAFF PROVIDES AN ARRAY OF SERVICES TO PEOPLE RESIDING IN THE HOME OF THEIR CHOICE, INCLUDE COORDINATING RESOURCES, ESTABLISHING/MAINTAINING RELATIONSHIPS WITH OTHER AGENCIES AND PROGRAMS, AND OBTAINING AND MAINTAINING ENTITLEMENTS. CILA INTERMITTENT CARE RECIPIENTS ALSO RECEIVE ASSISTANCE WITH HOME LIVING SKILLS, APPOINTMENTS, RECREATION AND LEISURE, AND TRANSPORTATION. FORM 990, PART III, LINE 4C - THIRD ACCOMPLISHMENT FIRST STEP CHILDREN'S PROGRAM FIRST STEP OFFERS THREE TYPES OF SERVICES TO, MEET THE NEEDS OF INFANTS, TODDLERS, AND YOUNG CHILDREN AND THEIR FAMILIES IN CLINTON, WASHINGTON, AND THE SURROUNDING COUNTIES. EARLY INTERVENTION CHILDREN EXPERIENCING DEVELOPMENTAL DELAYS OR A MEDICAL CONDITION THAT MAY CAUSE DEVELOPMENT DELAYS MAY BE ELIGIBLE EARLY INTERVENTION SERVICES PREVENTION CHILDREN NOT ELIGIBLE FOR EARLY INTERVENTION BUT MAY BE EXPERIENCING SOME DEVELOPMENT DELAYS, OR CHILDREN WHOSE PARENTS ARE INTERESTED IN RECEIVING INFORMATION AND LEARNING WAYS TO TEACH THROUGH PLAY MAY BE ELIGIBLE FOR PREVENTION SERVICES. EARLY HEAD START CHILDREN 0-3 WHOSE FAMILIES MEET THE FEDERAL INCOME GUIDELINES AS WELL AS PREGNANT WOMEN MAY BE ELIGIBLE FOR EARLY HEAD START SERVICES OTHER PROGRAM SERVICES FUNDING DEVELOPMENT PROGRAM - PROGRAM INVOLVES CREATION OF A DEVELOPMENT AND FUND RAISING PLAN, INCLUDING GOALS AND STRATEGIES TO IMPLEMENT IN ORDER TO INCREASE ITS DEVELOPMENT CAPACITY AND RESULTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS PREPARED BY AN OUTSIDE CONSULTANT. MANAGEMENT RECEIVES THE COMPLETED FORM 990 AND DISTRIBUTES COPIES TO THE MEMBERS OF THE PERFORMANCE OVERSIGHT COMMITTEE FOR REVIEW. THE COMMITTEE RECOMMENDS APPROVAL TO THE ENTIRE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST FORMS ARE PREPARED BY BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY. THE PERFORMANCE AND OVERSIGHT COMMITTEE EXAMINES ALL CONFLICT OF INTEREST STATEMENTS AND ALLEGED CODE OF ETHICS VIOLATIONS AND APPLIES GUIDELINES TO ENSURE TRANSPARENCY AND ETHICAL CONFLICTS. IF A CONFLICT BECOMES EVIDENT DURING THE YEAR, INTERNAL POLICY REQUIRES IMMEDIATE NOTIFICATION TO THE PERFORMANCE AND OVERSIGHT COMMITTEE TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EVALUATING THE EXECUTIVE DIRECTOR IS A KEY RESPONSIBILITY OF THE BOARD OF DIRECTORS AND IMPORTANT TO ORGANIZATIONAL SUCCESS. THIS PROCESS IS NECESSARY TO ENSURE THE CARRYING OUT OF THE ORGANIZATION'S MISSION AND GOALS AS WELL AS TO PROVIDE FEEDBACK AND SUPPORT TO THE EXECUTIVE DIRECTOR. THE PROCESS WILL BE COMPLETED ANNUALLY BY THE BOARD PRESIDENT AND THE EXECUTIVE COMMITTEE. IN THE EVENT OF A NEW EXECUTIVE DIRECTOR, THE BOARD WILL CONDUCT TWO REVIEWS IN THE FIRST YEAR AT SIX MONTH INTERVALS. THE EXECUTIVE COMMITTEE WILL: DISTRIBUTE TO EACH BOARD MEMBER A COPY OF THE EVALUATION TOOLS WHICH THEY HAVE DEVELOPED. THE TOOLS WILL BE BASED UPON THE EXECUTIVE DIRECTOR'S JOB DESCRIPTION, ESTABLISHED GOALS, PREVIOUS YEAR'S PERFORMANCE AND SUGGESTIONS FOR THE NEXT YEAR. INITIALLY AND ANNUALLY, GOALS AND EXPECTATIONS WILL BE ESTABLISHED BY THE BOARD WITH THE EXECUTIVE DIRECTOR FOR SELF-EVALUATION. THE BOARD PRESIDENT WILL SET A DEADLINE FOR THE RETURN OF THE EVALUATION FORM WHICH WILL ALLOW TIME FOR THE EXECUTIVE COMMITTEE TO COMPLETE THE RESULTS. THE BOARD PRESIDENT WILL BE IN CHARGE OF COLLECTING THE EVALUATIONS. THE EXECUTIVE COMMITTEE WILL SUMMARIZE THE RESULTS AND COMMENTS MADE BY THE BOARD MEMBERS. THE BOARD PRESIDENT WILL REVIEW THE JOB DESCRIPTION FOR THE EXECUTIVE DIRECTOR AND MAKE ANY RECOMMENDED CHANGES FOR THE NEXT YEAR. THE BOARD PRESIDENT WILL SET A MEETING WITH THE EXECUTIVE DIRECTOR TO DISCUSS THE BOARD'S EVALUATION OF THE EXECUTIVE DIRECTOR AND THE SELF- ASSESSMENT. THE DISCUSSION WILL INCLUDE PERFORMANCE, PROGRESS ON ESTABLISHED GOALS, AND THE SETTING OF GOALS FOR THE NEXT YEAR. NEW GOALS SET FOR THE NEXT YEAR SHOULD BE APPROVED BY THE FULL BOARD. BOTH THE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR WILL REVIEW THE PROCESS AND SUCCESS OF THE EVALUATION AND DETERMINE IF THE PROCESS NEEDS ANY REVISIONS BEFORE THE NEXT REVIEW. ANNUALLY, THE PRESIDENT OF THE BOARD APPOINTS A COMPENSATION COMMITTEE TO REVIEW THE EXECUTIVE DIRECTOR'S SALARY. THE COMMITTEE MAY CONSIST OF BOARD MEMBERS AND OUTSIDE INDIVIDUALS. THE COMPENSATION COMMITTEE RECOMMENDS THE SALARY FOR THE EXECUTIVE DIRECTOR TO THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER KEY EMPLOYEES ARE COMPENSATED BASED ON A COMPENSATION POLICY AND STRUCTURE THAT IS DETERMINED BY THE INTERNAL COMPENSATION COMMITTEE, CONSISTING OF THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE AND PROGRAM DIRECTORS. ALL SALARIES ARE INCLUDED IN THE ORGANIZATION'S ANNUAL BUDGET THAT IS APPROVED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW AT THE BUSINESS OFFICE. FORM 990 IS AVAILABLE FOR REVIEW AT WWW.GUIDESTAR.ORG AND COMPANY WEBSITE AT COMMLINK.ORG. THE ORGANIZATION'S FINANCIAL STATEMENT DATA IS SUMMARIZED AND PRESENTED IN THE ORGANIZATION'S NEWSLETTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LINE 9 - OTHER CHANGES IN NET ASSETS EXPLANATION - 37,070: GRANT PURCHASED ASSETS ARE REPORTED AS A GRANT PROGRAM EXPENSE IN THE YEAR INCURRED TO SATISFY THE EXPENSE REPORTING REQUIREMENTS OF THE GRANT. HOWEVER, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE COST OF THE ASSETS BE DEPRECIATED OVER THEIR ESTIMATED USEFUL LIFE. THEREFORE, THE CAPITAL ASSETS PURCHASED FROM THE GRANTS ARE ADDED BACK AND DEPRECIATION EXPENSE IS RECORDED (37,070) ON THE STATEMENT OF ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B

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