The Ljd Jewish Family &

“The chief executive officer will review and approve the filing organization's form 990. Prior to filing, the finance committee will present the form 990 to the board of directors.”

“Each member of the board completes a conflict of interest questionnaire annually per the organization's by-laws. Each, director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms that such person (a.) has received a copy of the conflict of interest policy, (b.) has read and understands the policy, (c.) has agreed to comply with the policy, and (d.) understands that the corporation is charitable and in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Staff also signs a conflict of interest statement, which is scheduled for distribution to both groups in january. The conflict of interest form is provided to new staff upon hire and new board members upon election. Should conflicts of interest regarding the board be disclosed, the information is presented to the board/committee, and the member in question is recused from any discussion pertaining to the conflict and from voting on the transaction or arrangement. An impartial party may be asked to investigate. After conducting a due diligence, the board/committee votes on whether an alternative transaction or arrangement can be made (with no conflict). If one cannot, the board/committee votes on whether the transaction is permissible. Minutes are recorded for such discussions/actions with staff. The chief executive officer has ultimate authority in reviewing any conflicts of interest, and due diligence is exercised in investigating and remediating any such conflict.”

“The ljd jewish family & community services, inc. Has established a salary structure that serves as the foundation for making salary decisions. Positions within jewish family & community services, inc. Are assigned a salary grade based on the level and sophistication of skills required for the position. The salary structure is revised annually to ensure that salary midpoints are kept competitive with regards to similar positions in comparable labor markets. Finance and human resources collaborate to review information from payscales and the nonprofit times salary survey to formulate the salary scale, which is presented to the chief executive officer and chief operations officer for their review. The board president reviews the performance and related compensation for the chief executive officer as part of the annual evaluation process.”

“The ljd jewish family & community services, inc. Maintains an environment that is open, honest and transparent. The form 990 is availaible online via guidestar and is provided to grant-making bodies and other external stakeholders upon request. The agency provides the audited financial statements to many of these same stakeholders. The financial statements are also easily accessible for review.”

“Equity transfer from tax-exempt subsidiary 558,401.”

“The organization's finance committee is responsible for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from the prior year.”