Second Harvest North Central Food Bank

“The organization's cfo services are provided by nfp cfo, llc.”

“Board chair, treasurer and finance committee members review prior to filing. Board members review a presentation at a board meeting. Board members can receive a provided printed copy of the 990 at the meeting and can download it from the organization's website.”

“Each board member annually completes a disclosure form identifying any relationships, positions or circumstances in which the board member is involved that he or she believes could contribute to a conflict of interest occurring. Such relationships, positions or circumstances might include service as a director or consultant to a non-profit organization, or ownership of a business that might provide goods or services to second harvest north central food bank. Any such information regarding business interests of a board member or a family member shall be treated as confidential and shall generally be made available only to the chair, the executive director, and any committee appointed to address conflicts of interest. Employees, who have conflict of interest that is not subject to board or committee action, shall disclose to the chair or the chair's designee any conflict of interest. In the event it is not entirely clear that a conflict of interest exits, the individual with the potential conflict shall disclose the circumstances to the chair and the chair's designee, who shall determine whether there exists a conflict of interest that is subject to the established second harvest conflict of interest policy. Prior to board or committee action involving a conflict of interest, a board member having a conflict of interest and who is in attendance at the meeting shall disclose to the chair of the meeting all material facts pertaining to the conflict of interest policy. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting.”

“The second harvest north central food bank has in place salary ranges for all employees based on information from the feeding america network activity report (nar) updated annually with input from the feeding america food bank members. Second harvest north central food bank also belongs to the minnesota council of non-profits (mcn) and participates in the salary survey conducted by mcn and published for use by its members. These two sources are used to set annual salary ranges for all food bank staff, including the executive director. The supporting documents from the nar and mcn salary survey are provided to the board chair and personnel committee. The board uses the information to set the salary for the executive director. The executive director uses the information to set the salaries for the rest of the employees. The process of compensation decisions are contemporaneously documented and include review and approval by independent persons, comparability data and contemporaneous substantiation in 2023. The process described here was last completed in 2023.”

“The organization does not make its governing documents, conflict of interest policy or financial statements available to the public.”

“Second harvest north central merged with second harvest northern lakes at the fiscal year's end.”

“Transfer of assets as part of the organization's merger -5,872,495.”

“The organization has a committee that assumes responsibillity for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from the prior year.”