Enhance Asian Community on Health Inc

“Our governing body consists of four voting directors who oversee all organizational affairs. All directors are actively engaged in management and, therefore, not classified as independent under IRS definitions. One member of the Board of Directors is the spouse of a key employee. This relationship has been fully disclosed to the Board under our Conflict of Interest Policy, and the affected individuals abstain from decisions where a potential conflict of interest could arise. The Board has determined that the relationship does not compromise the integrity of governance decisions. The organization did not amend its governing documents or delegate management to any outside entity. Board and committee meetings are documented in contemporaneous minutes maintained at the principal office. All officers and directors can be reached through EACH's official mailing address”

“For FY 2025, one member of the Board of Directors reviewed the complete Form 990 before submission. The Executive Director prepared the return using financial data from the Board-approved FY 2025 Profit and Loss Statement and Balance Sheet. The Board confirmed that the Form 990 accurately reflected those financial statements before authorizing filing with the IRS. Beginning in FY 2026, EACH will implement a formal policy requiring the circulation of the complete Form 990 to all board members for review and acknowledgment before submission.”

“We maintain a written Conflict of Interest Policy requiring all directors, officers, and key employees to complete and sign annual disclosure statements identifying any actual or potential conflicts. These disclosures are reviewed by the Executive Director and recorded in the Board of Directors' minutes. The Board evaluates any reported relationships or potential conflicts, and affected individuals are recused from related discussions and voting. The policy is reinforced at least annually during board meetings, and updates or concerns may be raised at any time. Meeting minutes document compliance reviews and recusals to ensure that organizational decisions are made in the best interest of Enhance Asian Community on Health, Inc. and in accordance with IRS and Massachusetts nonprofit governance standards.”

“We maintain written policies on whistleblower protection and document retention. The Whistleblower Policy (Bylaws, Article XI) sets forth procedures for reporting, investigating, and resolving suspected violations and prohibits retaliation against good-faith reporting.”

“The compensation of Enhance Asian Community on Health, Inc. Executive Director, who serves as the organization's top management official, is reviewed and approved annually by the Board of Directors. The review process includes: (1) evaluation of compensation data from comparable nonprofit organizations of similar size and mission within Massachusetts; (2) discussion and approval by board members who do not have a conflict of interest in the decision; and (3) contemporaneous documentation of the deliberation and decision in the official board meeting minutes.”

“Enhance Asian Community on Health, Inc. (EACH), a registered 501(c)(3) nonprofit organization in Massachusetts, makes its governing documents, conflict-of-interest policy, and financial statements available to the public upon request. Copies of the organization's annual Form 990 and financial statements can also be accessed on the Massachusetts Attorney General's Nonprofit/Public Charities Division website. In addition, EACH publishes key organizational and financial information on its official website (https://www.each4asian.org/ ) and provides copies upon written or electronic request to the Executive Director.”

“Form 990, Part IV, Lines 12a-12b - Independent Audit The organization did not obtain separate, independent audited financial statements for FY 2025. The Board of Directors reviewed and approved internally prepared financial statements from QuickBooks. The organization was not included in any consolidated audited financial statements.”

“We maintained compliance with federal information-return and withholding requirements for reportable payments. The organization utilizes a third-party payroll and accounting system to manage vendor payments and has initiated a full review of its contractor records to ensure Form W-9 documentation and Form 1099-NEC reporting are complete. Beginning FY 2026, EACH requires a valid Form W-9 from all vendors and independent contractors prior to payment and will perform backup withholding if a payee fails to provide a taxpayer identification number, in accordance with IRS regulations. During FY 2025, payments were made primarily to incorporated vendors exempt from Form 1099 reporting, and no reportable gaming or backup-withholding events occurred.”

“We employed one full-time and two part-time staff members during FY 2025. Payroll processing, tax withholding, and all federal employment filings-including Forms 941, 940, W-2, and W-3-were managed through Paychex, a third-party payroll provider authorized by EACH. Paychex transmitted Form W-3 and all W-2 forms to the Social Security Administration, and all federal employment tax returns were filed accurately and on time. This fulfills the organization's compliance obligation under Part V, Line 2a-2b of Form 990 concerning federal employment tax filings.”

“Program Facilitation Services: Payments made to non-staff facilitators, instructors, coaches, or performers who lead or assist in program delivery but are not regular employees of EACH. Honorariums or stipends paid to Dance or Music Instructors under the Arts & Culture Department. Fees to Certified Trainers (e.g., Matter of Balance, Chronic Disease Self-Management Program, DPP coaches). Payments to Community Partners or Guest Speakers conducting wellness or cultural sessions. Reimbursements for contracted interpreters or bilingual facilitators who assist with workshops or outreach. Compensation for program assistants who support event coordination or participant engagement (if not on payroll).”