Vineyard Community Center

“The Organization's Treasurer is Daniel Nathan, who is the son of Rich Nathan and who also serves as the Executive Pastor of the Organization's sister organization, Vineyard Church of Columbus. Rich Nathan is a member of the Organization's board of directors and is the Founding Pastor of the Organization's sister organization, Vineyard Church of Columbus.”

“The Organization and Vineyard Church of Columbus (Vineyard Columbus) are related as follows: (1) the Organization is organized and operated exclusively to carry out the purposes and mission of Vineyard Columbus; (2) the Organization is controlled and managed by its Board of Directors, the members of which must be nominated by the Senior Pastor of Vineyard Columbus and confirmed by a majority of the members of Vineyard Columbus' "Coordinating Team" (i.e., its senior management team); and (3) the Organization's officers are elected by its Board of Directors, but the Organization's President must be either the Senior Pastor or the Executive Pastor of Vineyard Columbus.”

“See above explanation for Line 7a.”

“The Organization answered "No" because it has no committees with authority to act on behalf of its governing body.”

“The Organization's Form 990 is prepared internally by the Organization's Executive Director, with support from the Finance Department of Vineyard Columbus and outside professional support as necessary, after which the Organization's Board of Directors meets to review the prepared Form 990 prior to its filing. At the board meeting: (1) each board member is given a paper copy of the prepared Form 990; (2) any questions or concerns resulting from the board members' respective reviews of the Form 990 are discussed and resolved to the satisfaction of the board; (3) the Organization's Executive Director orally presents to the board a summary of the financial information presented on the Form 990 (it being the case that each board member is familiar with the Organization's financial statements and financial position in advance of the preparation of the Form 990); and (4) the Form 990 is not filed until any questions or concerns raised during the board meeting are resolved to the satisfaction of the board (even if such resolution requires subsequent meetings of the board).”

“Persons covered by the Organization's Conflict of Interest Policy are its directors and officers and additional persons with budget oversight responsibility within the Organization's program service departments (generally, department directors and managers). The Executive Director of the Organization personally interviews each of the individuals annually to discuss whether or not each individual has any financial interest that may constitute a conflict of interest. The Secretary of the Organization personally interviews the Executive Director for the same purpose. If there arises any financial interest on the part of one of these covered persons that may constitute a conflict of interest, the person with the interest is given the opportunity to present all material facts to the Organization's board of directors. All disinterested board members then consider the financial interest and the material facts and determine if a conflict of interest exists. Any covered person with a conflict of interest is prohibited from participating in any deliberation or decision as to any conflict of interest transaction.”

“The process for determining compensation (as described below) is undertaken annually, following annual performance reviews (typically a mid-year event), and is used for all full-time positions of Vineyard Church of Columbus and the Organization, including the Organization's Executive Director. The process is as follows: Written annual performance appraisals are completed by the supervisor, in some cases with input from self-reviews and "360-degree" reviews by subordinates and key volunteers. All appraisals are reviewed, compared, and evaluated by a Salary Review Committee (the "SRC"), which is appointed by and under the jurisdiction of the Vineyard Columbus Church Council (i.e., its Board of Directors). The SRC is made up of Vineyard Columbus church members who are financially disinterested and independent of Vineyard Columbus staff, as required by Vineyard Columbus' Code of Regulations. The SRC's review includes the use of multiple national comparative salary reviews for churches (which are obtained by the Vineyard Columbus human resources department and provided to the SRC), with all positions classified into comparative salary ranges. Based on (1) a target average merit percentage established by Vineyard Columbus' Coordinating Team, (2) the employee's performance, and (3) the employee's current salary location within the predetermined salary range for the employee's position, the SRC, through a joint deliberative process that is contemporaneously substantiated in writing, determines and recommends adjustments for each employee. The SRC's recommendations are communicated in writing in the form of a spreadsheet that the SRC compiles over the course of its deliberations and gives to the Vineyard Columbus Senior Pastor, Executive Pastor, and human resources department. As required by Vineyard Columbus' Code of Regulations, the SRC's recommended adjustments are binding as to members of the Coordinating Team. For all other positions (including the Organization's Executive Director), the Vineyard Columbus Senior Pastor and Executive Pastor review and approve in writing the spreadsheet provided by the SRC. Any changes to the SRC recommendations desired by the Senior Pastor or Executive Pastor do not become effective until they have been presented to the SRC and resolved by mutual agreement. All such discussions and decisions are contemporaneously substantiated in writing.”

“The Organization does not yet post any of its governing documents, its conflict of interest policy, or its financial statements on the Organization's website. Copies of these documents are available upon request.”

“See Part III, Line 4c: new activities (1) and (4).”

“GINA TO ADD”

“Part V, Line 1b and 2a: The Organization acknowledges that, without an explanation, confusion could result from the Organization reporting "0" on these lines while at the same time reporting compensation, salaries, wages, pension plan contributions, other employee benefits, and payroll taxes (collectively, "Personnel Expense") in Parts VII and IX. To alleviate any potential confusion, the Organization wishes to clarify that it receives contract staffing services from Vineyard Christian Fellowship of Columbus, an Ohio non-profit corporation dba Vineyard Church of Columbus ("Vineyard Columbus"), whereby Vineyard Columbus provides to the Organization, on an exclusive basis, employees of Vineyard Columbus to fill the Organization's staffing needs. Accordingly, although the Organization directly employs nobody, the Organization does reimburse Vineyard Columbus for all Personnel Expense incurred by Vineyard Columbus in connection with the employment of staff provided by Vineyard Columbus to the Organization. The Organization records such reimbursement as Personnel Expense, but Vineyard Columbus, as the direct employer of such staff, is responsible for all reports and filings required by the IRS and any other federal, state, and local authorities related to such employment.”