Human Support Services

“The annual independent audit and the Form 990 are both distributed to each member of the Board of Directors at a regular meeting of the Board. The Board members are told that the auditor will appear at their next monthly meeting to discuss the audit and address any concerns that members might have about the audit or the Form 990. Members then have a month to review the material and prepare for the auditor's visit.”

“Board members are asked to complete and sign a disclosure statement annually. The signed statement includes the Board of Directors' Conflict of Interest Policy. Members are then expected follow the Implementation/Procedure included in the policy and recuse themselves should a conflict arise. The Board of Directors President and the agency's Executive Director also monitor proceedings and will prompt any member that might forget to recuse themselves as needed. Any instance of recusal would be noted in the minutes of the meeting.”

“The process for determining the compensation of key employees, including the Executive Director, has been delegated by the Board of Directors to the Executive Committee of the Board. This committee includes the four Board Officers plus an at-large member who is normally the past President. The actual review of key employee compensation occurs at a September meeting. Prior to this meeting all members of the Executive Committee are provided with the following material: -Names, titles, a brief biography and current salaries of each key employee -At least two relevant salary surveys presenting data for each key employee -A description of the compensation program used by the agency -A description of the duties of the Executive Committee regarding oversight of the compensation of key employees. This includes a description of agency practices plus two background articles that explain IRS requirements and expectations. -Job descriptions of key employees -Performance evaluations of key employees The committee reviews and discusses the material. The committee is expected to reach decisions, to document their decisions in writing and to communicate their actions to the full Board of Directors.”

“The agency keeps both hard copy and digital copies of each required document. Copies are provided free of charge for individual requests. Also, the agency's Form 990 is posted on the internet on the Guidestar webpage (www2.guidestar.org).”

“The process has not changed from the prior year.”