Specialized Treatement Education Prevention

“The draft copy of form 990 is provided to the board of directors for review and approval prior to filing with the internal revenue service.”

“It is the policy of steps that all executive board members or officers or employees of the corporation have a duty to be free from the influence of any conflicting interrest when they act on behalf of the agency or represent it in negotiations or advise others in the corporation with respect to dealing with third parties. Procedures and policy: executive board members are expected to deal without favor or preference to third parties based on personal considerations with suppliers, customers, contractors, and others having dealings with the corporation on the sole basis of what is in the best interest of the corporation. To this end, the followng rules shall be observed: 1. No member of the executive board, officer, or employee of steps shall accept from any person, directly or indirectly, whether by himself or herself or through his or her spouse or a member of his or her family or through any partner or buisness or professional associate, any gift, favor, service, employment or offer of employment or any other thing of value which he or she knows or has reason to believe is made or offered to him or her with the intent to influence him or her in the performance of his or her duties as a member of the executive board, officer, or empoyee of steps. 2. No member of the executive board, officer, or employee of steps who is a partner, officer, or employee of a partnership, firm, or corporation shall represent, appear for, or negotiate on behalf of the corporation in connection with the acquisition or sale by the corporation of any interest in real or tangible or intangible personal property to such partnership, firm, or corporation. 3. No member of the executive board shall participate by discussion, voting, or by any other action taken by the executive board in the enactment of or defeat of a motion which relates to any transaction with any party referred to in paragraph 2 above. In case any such matter is discussed at any meeting where any executive board who has such an interest is present, he or she shall promptly disclose his or her interest in the matter to be voted on to the chairman of the meeting. He or she shall not vote on the matter and at the discretion of the disinterested members present may be required to leave the meeting during the discussion and the voting on the matter.”

“The conflict of interest policy, whistleblower policy, and form 990 are available to be viewed by the public on request. Governing documents and audited financial statements are not made available.”

“Steps objective is to provide a reasonable and competitive executive director compensation opportunity consistent with market-based compensation practices for the executive director possessing the experience and skills needed to improve the overall performance of the agency. The original letter of employment will provide all compensation and benefits for the executive director. Procedure and policy: the board president will appoint, a compensation and benefits committee whos responsibilities are to review the perfromance of the executive director and to recommend for approval to the board salary and benefits for th eexecutive director's employment contract. The board and compensation and benefits committee are charged with ensuring that the executive director compensation policy and procedures satisfy the irs intermediate sanctions requirements. When incurring business expense, steps, expects the executive director to: 1. Excercize discretion and good business judgement with respect ot those expenses. 2. Be cost conscious and spend money as carefully and judiciously as the individual would spend his or her own funds. 3. Report expenses, supported by required documentation, as they are spent. Expense reports for the executive director must be approved by the board president or designee. Expenses will not be reimbursed unless appropriate paperwork is submitted. The following approved expenses and benefits for the executive director include: 1. Organization-provided automobile/personal vehicle reimbursement 2. General travel requirements, including car and air travel on behalf of steps. 3. Lodging while traveling on behalf of steps 4. Business meal remimbursement 5. Entertainment and business meetings non-reimbursable expenses include: first-class travel or airline upgrade certificates, barber, manicurist, shoe shine, masseur, toilet articles, clothing, child/pet/home car, personal reading matter (including newspapers), use of hotel facilities such as pay tv movies, halth club, sauna, steam bath, theater or other personal amusements, unauthorized trips, entertainment, gifts or donations, car rental extras, laundry (unless five or more consecutive business travel nights), and alcoholic beverages.”

“The organization outsourced its payroll reporting to an employment agency that specializes in various types of hiring. The employment agency is responsible for issuing the form w-2 and w-3 under its own ein# and information. However, the organization still reports the officer's compensations in part vii of form 990, as it is the common-law employer and wants to comply with the irs transparency rules.”

“A prior period adjustment of $8,921 was recorded in the reconciliation of net assets to accurately correct the organization's net assets. This adjustment represented the net assets of Central Florida Management Group Inc., a related organization, which were previously included as part of the filing organization's net assets.”