Delta Center for Independent Living

“Board member Mike Bender and the Vice-President, Austin Bender, have a family relationship.”

“The draft of the Form 990 was emailed to all board and finance committee members for their questions, comments, and changes. Any changes were forwarded to the 990 preparer and the 990 revised. It was then provided for review again before filing with the IRS.”

“The policy calls for board members and the executive director to review, discuss, and sign their individual conflict of interest statement annually. The executive director maintains the signed documents. In the event of a potential conflict of interest of a board member or the executive director, the individual involved would recuse him/herself from the discussion. The other board members would then discuss the potential conflict and, if warranted, determine a course of action.”

“Delta Center's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

“and col. E - The W-2 amount represents the calendar 2021 salary paid to the executive director by the related organization noted in Sch. R, Part II. The amount in column F represents the health insurance and retirement paid by the related organization. The executive director's personnel costs allocated to this organization for the fiscal year are reported in Part IX, line 5, and are based on an estimate of time spent on this organization's activities.”

“Pt. IV, 15a and 15b - A compensation survey was completed several years ago and was not deemed necessary for this year. Staff was the same and economic conditions had not materially changed through year-end.”

“The finance committee, which meets on a regular basis, is responsible for selecting the auditing firm, overseeing the audit process, reviewing the audited statements when they are completed, and recommending their approval to the board of directors.”

“Pt. IX, Column D - As in prior years, there is a minimal amount of expense allocated to fundraising since the main funding sources are a renewing grant with a department of the State of Missouri and renewing contracts with FMS clients and the Veterans Administration . There will be more fundraising expenses in subsequent years as the development of other fundraising sources are pursued.”

“Pt. I, line 5 and Pt. V, question 2a - The total number of W-2's issued by Delta Center PAS in 2021, the related organization, was 21. As noted in Schedule R, all salaries and wages of employees are shared between the two organizations. The number "11" in these boxes represents the estimated FTE's of staff time spent on this organization's activities. The other 10 FTE's are reported in these boxes on the 990 of Delta Center PAS.”

“As noted in Pt. III, Delta Center provided financial management services (FMS) to several Missouri tax-exempt organizations by processing payroll, tax, and non-employee goods and services. Delta Center also provided similar services to the Veterans Administration. All services were paid and subsequently billed dollar-for-dollar to the other entities. The amounts paid by Delta Center and subsequently billed to the other organizations are considered agency transactions for accounting purposes and are not included in the revenue (Pt. VIII) and expenses (Pt. IX). Delta Center receives administrative fees for the services which are reported in Pt. VIII, line 2.”