Lewis Memorial Christian Village

“The organization delegates management duties including supervising personnel, operations, and budgeting to midwest christian villages, a management company and related exempt organization.”

“The cfo and the ceo have reviewed the 990 prior to filing. A draft copy of the 990 is made available to all directors for their review before filing.”

“The conflict of interest statement is included in the employee handbook, which every employee is given a copy of and signs an acknowledgement for on their first day of employment. If a violation occurs, employees can report directly to their supervisor or use the 800 numbers which are posted at each location. Violations are investigated by individuals at the vice president level and at least two individuals would make the final determination as to the appropriate action to be taken. The board of directors has adopted a conflict of interest policy. Annually every board member completes a conflict of interest disclosure form and identifies any potential conflicts. They also certify that they have reviewed and agree to abide by the current policy in place. If a potential conflict arises it is reviewed by the board of directors and discussed and voted on.”

“Compensation of the organization's top management official, officers and key employees is determined by a related organization, midwest christian villages. The organization has an executive compensation committee consisting of independent members of the board of directors and supported by the organization's vphr. The executive compensation committee operates under a board approved charter, compensation philosophy and retains an independent consultant to complete a comprehensive executive compensation evaluation utilizing consultant's library of public and private data sources, supplemented by their experiences in the industry culminating in a written report submitted to the executive compensation committee. The executive compensation committee reviews the findings of the independent consultant, has the opportunity to discuss the findings among the committee members and with the consultant. As specified by the by-laws the executive compensation committee provides a recommendation for the compensation of the chief executive officer to the executive committee. The executive compensation committee reviews the compensation of other executive positions. The executive compensation committee provides the committee-approved compensation philosophy and approved compensation for the ceo, coo and cfo to a third party to obtain a written assessment of reasonableness with the context of the standards set forth under the internal revenue code section 4958 and related department of treasury regulations.”

“The organization provides copies of its governing documents, conflict of interest policy, financial statements, and other documents to all who request these items. This is in addition to information posted on its website”

“At the time of filing the return, the audited financial statements for the fiscal year ending june 30, 2024 have not been completed.”

“Professional and consulting fees: program service expenses 289,082. Management and general expenses 251,818. Fundraising expenses 0. Total expenses 540,900. Contracted salaries: program service expenses 2,283,647. Management and general expenses 6,366. Fundraising expenses 0. Total expenses 2,290,013. Contracted therapy: program service expenses 969,327. Management and general expenses 0. Fundraising expenses 0. Total expenses 969,327.”

“Change in beneficial interest in related party 70,155.”

“The organization has not changed its oversight process during the tax year.”