Duluth Bethel Society

“The tax return is normally presented to the board's finance sub-committee for review. The return is then presented at the next board meeting for consideration of board for approval and with recommendation from the finance committee. After board approval, the return is filed.”

“The following policies and procedures are applicable to board members, committee members, officers and staff, except where the context specifically limits them to persons with a particular affiliation to the organization. Disclosure protocol 1. Any conflicts or duality of interest shall be disclosed to the board chair. Conflicts of employment or affiliation shall be disclosed before accepting positions. 2. If at any time one has a conflict with respect to an activity undertaken by the organization's board or by a committee, such disclosure will occur and the person shall not participate in any consideration of a grant request, may not vote, and may leave the room during the discussion and voting or be asked by the chair to leave the room during the discussion and voting. 3. A contract or other transaction between the organization and a director or committee member is not void or violable because the director or committee member is a party to the contract or because the director is present at the meeting at which the contract or transaction is authorized, approved or ratified, so long as the following conditions are satisfied: a) the material factors concerning the contract or transaction as they relate to the director's conflict of interest are fully disclosed, or known to the board or committee authorizing, approving or ratifying the contract or transaction; and b) the board or committee authorizing, approving, or ratifying the contract or transaction does so in good faith by a majority, not counting any vote that the interested director might otherwise have, and not counting the director in determining the presence of a quorum. These conditions also apply to contracts or other transactions between the organization and a member of a director's family or an organization in or of which the director or a member of the director's family is a director, officer or legal representative or has a material financial interest. The validity of any such contract or other transaction shall be premised on a finding that any services or charges are provided at rates competitive with those available from independent third parties and that the relationship is fair. Violations of disclosure protocol i. If the board chair/committee chair (or vice chair if the chair is the member in question) or a board member has reasonable cause to believe that a director or committee member has failed to disclose a conflict of interest/duality of involvement or maintain confidentiality, the director or member shall be informed of the basis for such belief and be afforded the opportunity to explain. 2. In such event, the board or committee shall either determine the question by a vote of the members present at the meeting or shall refer the question to an ad hoc committee appointed by the board chair or vice chair. 3. If it is determined by the board or committee that a board member or committee member has failed to disclose a conflict of interest/duality of involvement or maintain confidentiality, appropriate disciplinary or corrective action shall be taken. This may include rescinding of agreement and/or termination of board or committee status. Records of proceedings the minutes of the board and committee meeting shall contain: 1. The names of the person who disclosed conflict of interest/duality of involvement regarding a board or committee action and the name of the interest; and 2. The names of the persons present for the discussion and vote relating to the action, summary of the discussion, and a record of any votes taken approving or rejecting the proposed action or arrangement. Written disclosure it is the responsibility of each board member, committee member and organization employee to inform the president or chair of the organization or committee of any conflicting roles or dual roles they may have if such has not otherwise been made known or identified. Additional rules the board recognizes that, in some situations (in most cases, relating to gover”

“Each program director has an annual review completed by the executive director which rates the level of performance for each area of their job description. The executive director is reviewed annually by the board of directors which rates the level of performance based on each area of the executive directors job description or subsequent board approved tool. The organization uses the minnesotaa non-profit salary and benefit survey to determine whether compensation is reasonable. Board consensus is a benchmark tool.”

“Forms 1023 and 990 are available upon request.”

“The governing documents, conflict of interest policy and financial statements are available upon request for the same period of disclosure as set forth in section 6104(d).”