Phoenix Programs of Florida Inc.

“The member or members elect individuals to the board of directors, approve and amend the bylaws and exercise those powers provided to members of non-profit organizations under applicable state law. Effective april 1,2019, the organization no longer had members.”

“Same description as line 6 above.”

“The form is prepared by independent auditors; and reviewed by senior management and the finance committee of the board of directors. A copy of the 990 is distributed to all board members in time for their review and comment prior to filing.”

“On an annual basis all officers and directors are required to complete a conflict of interest questionnaire. The board of directors directly reviews all transactions presenting any potential conflict of interest, or the appearance thereof, and enforces the policy by approving such transactions only if they do not present a conflict or are independtly determined to be fair, reasonable, and in the best interest of the organization. Any director or officer with an interest in the tranaction at issue may not participate in or attempt to influence the board's deliberations or decision. Prior to entering into such a transaction, the board also considers alternative transactions to the extent available.”

“Prior to the change in control that occurred on 4/1/2019, the compensation of the president was benchmarked by an external compensation consultant and reviewed (without participation by the person compensated) for reasonableness by the organization's board (or a committee thereof) of the organization's sole member. Following change of control, the executive committee of the board performed a review of the compensation.”

“Upon request, corporate documents are available only at the direction of management unless required by law.”

“The process has not changed from the prior year.”

“During 2019, phoenix house, inc. Began to undertake a restructuring plan for the phoenix house organization as a whole. Effective april 1, 2019, the board of directors of phoenix house, inc., which was the sole corporate member of phoenix programs of florida, inc., voted to dissolve phoenix house, inc. The effect of this dissolution caused phoenix programs of florida, inc. To become a stand-alone entity, with a self-governing operating board. All amounts owed to phoenix programs of florida, inc. From phoenix house, inc. As of the dissolution date have been repaid to phoenix programs of florida, inc. During fiscal year 2019. Additionally, phoenix house, inc., with the use of funds from a real estate asset sale of phoenix foundation, made a non-reciprocal transfer of $1.0 million in cash to phoenix programs of florida, inc. During fiscal year 2019, which is included in grants and contributions in the statement of activities. Phoenix programs of florida, inc. Has accrued approximately $100,000 for amounts that are contingently due to phoenix house, inc. Should there not be enough funds to cover the remaining expenses to dissolve phoenix house, inc.”

“Phoenix programs of florida, inc. Has amended their 2018 form 990 to reclassify funds previously classified as government grants to program service fees to reflect the vendor relationship with the agencies.”