Aclu Foundation of Massachusetts Inc

“As required we make a completed copy of the form 990 available to the board prior to the return being filed. All board changes, if any, are forwarded to the preparer for changes prior to filing the return.”

“If conflicts of interest are present, the interested member is not permitted to vote on related issues. Annually at a board meeting any potential conflicts are discussed and disclosed. Any conflicts are documented at that meeting.”

“Ceo, executive director, top management comp (part vi, line 15a): the executive director's compensation is determined by the board of directors following and based upon a bi-annual performance review and market assessment. The review process includes input from current employees and board members, which is then reviewed by the aclu of ma's chairperson, union board president, and union vice president. Salary increases and adjustments to any other components of total compensation for the executive director are then determined and approved by the full board. Other officer or key employee compensation (part vi, line 15b): compensation for current employees is reviewed each year during the annual budgeting process, and as part of the annual performance evaluation process. Salaries and benefits are reviewed against other aclu affiliates of similar size, the data for which is provided by the national aclu following an annual survey of all affiliates. Salaries for individual employees are also reviewed against each other to help maintain pay equity between those with similar roles within the organization. The same is done ahead of posting jobs to fill vacancies, and in determining pay for newly budgeted positions. Following annual performance reviews, salaries for individual staff may be adjusted based on the merit of their performance, to maintain pay equity, and/or to adjust for meaningful shifts in the talent market. Comprehensive reviews of total compensation for current staff are completed every three years, which includes consideration of salaries and the cash value of employee benefits, in comparison to other organizations of similar size, mission/areas of work, and geographical location. Any salary adjustments are limited based on funding approved in the annual budget for this purpose. The budget is approved by the board each year.”

“Governing documents are available upon request from the organization.”

“The organization did not change either its oversight process or selection process during the tax year.”