Mahube-Otwa Community Action

“The board of directors, treasurer, and officers review form 990. The review will be conducted before form 990 is filed with the irs. Form 990 is distributed to all board members one week prior to the regular monthly board meeting. The form 990 will be an agenda item for further review and discussion by the board of directors. The board will adopt and approve form 990 via formal board motion, which is documented in the board minutes.”

“Per agency conflicts of interest statement of policy & procedures: "the members of the board of directors, officers, senior management, and certain other staff with authority over financial and procurement matters to ensure that mahube-otwa's best interests are being served, related-party transactions shall be the subjects of full disclosure by directors, officers, senior management and other staff as determined by the executive directors and reviewed by independent board members (for transactions of board members and the executive director) or the executive director (for transactions of all other staff). If a related-party transaction involving a board member is determined to be a financial conflict of interest, either the transaction will not be conducted, or the board member will be required to resign. Conflict of interest disclosure forms are completed annually by persons listed above. Agency policy/procedures detail review by the board and review by the executive director, including independent review and legal counsel review where appropriate. Documentation includes board and board committee meeting minutes, disclosure forms and follow-up documentation as appropriate."”

“The board personnel committee conducts a performance evaluation of the executive director annually and makes a report and recommendation to the full board of directors. Annually, consideration for cola is reviewed by the board committee for employees, including the executive director. Comparability data and information in the past have been gathered from funders, other community action agencies, and similar non-profit organizations. The deliberation and decision are made final by the full board of directors and documented in committee meeting and board minutes. Compensation for positions is determined by the board approved agency compensation and classification policies & procedures, including a formal classification committee comprised of board members and management staff who review all new and vacant positions, and current positions with new responsibilities or essential job functions for review/reclassification. Agency positions are assigned grade level points-based wage rates. Recommendations of the classification committee are documented in meeting minutes and reviewed with the board. The board minutes document the final decision of the board of directors. Every few years a wage comparability study is performed. This was last performed in 2024.”

“Governing documents, conflict of interest policy, and financial statements are available upon request.”

“The oversight of the audit of the organization's financial statements and selection of an independent accountant has not changed from the prior year.”