Civic Intelligence

Easter Seals Mississippi

EIN 84-4332384 • 501(c)3 • Tupelo, MS

Profile

Easterseals enriches lives and expands opportunities for all children and adults in our communities. (see schedule o)

2901 South Eason BlvdTupelo, MS 38804

www.eastersealsms.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.11x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.68x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-6.5%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$355,556

No earlier filing loaded for comparison.

Liabilities

$393,505

No earlier filing loaded for comparison.

Net Assets

-$37,949

No earlier filing loaded for comparison.

Revenue

$582,089

No earlier filing loaded for comparison.

Expenses

$620,153

No earlier filing loaded for comparison.

Net Income

-$38,064

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200KAssets 2024: $355,556Liabilities 2024: $393,505Net Assets 2024: -$37,9492024

Highlighted filing

2024

Assets$355,556
Liabilities$393,505
Net Assets-$37,949

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2024: $582,089Expenses 2024: $620,153Net Income 2024: -$38,0642024

Highlighted filing

2024

Revenue$582,089
Expenses$620,153
Net Income-$38,064

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$582,089
Mission and Program Overview

Mission

Easterseals enriches lives and expands opportunities for all children and adults in our communities. (see schedule o)

We enrich lives and expand opportunities for all children and adults in our communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$206,124-
Cash and Non-Interest-Bearing Accounts$175$102,522▲ $102,347
Land, Buildings, and Equipment, Net$0$46,910▲ $46,910
Total Assets$175$355,556▲ $355,381
Liabilities
Other Liabilities$60$379,634▲ $379,574
Accounts Payable and Accrued Expenses-$13,871-
Total Liabilities$60$393,505▲ $393,445
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$115$-37,949▼ $38,064
Total Net Assets Fund Balance$115$-37,949▼ $38,064
Total Liabilities and Net Assets / Fund Balance$175$355,556▲ $355,381

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,910$3,875$50,785
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Sara Kitchens as of 112023Deputy Exec. DirectorFT$4,962$4,962

Board Members and Trustees

NameTitle
Melissa ScottChair
Christine McmahonPresident and CEO of Fedcap
Dr Debbie JonesBoard Member
Garrett HerefordBoard Member
Jim Hood EsqBoard Member
Kristy KuseBoard Member
Lee TuckerBoard Member
Robby ParmanBoard Member
Carol KhouryCFO of Fedcap
Kenneth BrezenoffGen. Counsel & VP Strat. Init.
Christian PittsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$582,089
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,911
Change in Net Assets
$-38,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$421,831
Other Expenses$198,287
Grants and Similar Amounts Paid$35
Total Fundraising Expense$3
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$281,404$54,631-$336,035
Office Expenses$12,892$35,799-$48,691
Other Employee Benefits$38,031$7,383-$45,414
Fees for Services Other$10,000$18,000-$28,000
Pension Plan Contributions$18,877$3,665-$22,542
Payroll Taxes$14,940$2,900-$17,840
Information Technology$16,584--$16,584
Insurance$10,513--$10,513
Travel$9,577$351-$9,928
Depreciation Depletion$3,875--$3,875
Advertising$1,418$2,000-$3,418
Occupancy$2,701$192-$2,893
Other Expenses$1,231$1,541$3$2,775
Conferences and Meetings$1,759--$1,759
Grants to Domestic Individuals$35--$35
Total Functional Expenses$423,837$196,313$3$620,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Payable$379,634
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Pursuant to the organization's bylaws, its sole corporate member, is the fedcap group.

Form 990, Part VI, Section A, Line 7A

The organization's bylaws reserve the power to the sole member to appoint, replace or remove the board of directors (for any reason at any time).

Form 990, Part VI, Section A, Line 7B

Certain actions, as identified in the easter seals mississippi's bylaws, require the prior affirmative vote or written consent of the sole member before the board of directors can act: 1. Amending, restating or revoking its certificate of incorporation or its by-laws; 2. Permit or approve its merger or consolidation with or into any other entity or 3. Permit or approve its conversion into another form of entity; 4. Take any action, or knowingly fail to take any action, as a result of which action or inaction the corporation shall cease to qualify as a not-for-profit organization exempt from taxation under section 501(c)(3) of the u.s. Internal revenue code, as amended (the "code"); 5. Adopt a budget or make a material change to an existing budget; 6. Divest itself of any line of business, or any other business entity, owned or controlled by it; 7. Permit or approve the filing by it of a petition for bankruptcy 8. Permit or approve the sale of all or substantially all or any material part of its assets; 9. Commence a lawsuit or other legal proceeding against any person; 10. Admit a new member; 11. Permit or approve the acquisition of any business or entity; or 12. Permit or approve the incurring of any indebtedness for borrowed money

Form 990, Part VI, Section B, Line 11B

Organization's process used to review form 990 the form 990 was prepared by an independent accounting firm in conjunction with fedcap's financial department. The form 990 was reviewed by senior management and then distributed to the full board of trustees for review and comment before it was filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Conflict of interest the conflict of interest policy is signed by appropriate easter seals mississippi's employees annually. Each member of the board of directors signs the conflict of interest policy on an annual basis. Violation of the policy will subject an employee to disciplinary action or immediate discharge. Employees who have knowledge or suspicion of improper conduct or activities by other employees or outside parties doing business with fedcap, are expected to immediately bring it to the attention of the ceo or director of human resources. Form 990, part vi, section b, line 13: easter seals mississippi adopted the whistleblower policy of its parent, the fedcap group. Form 990, part vi, section b, line 14: easter seals mississippi adopted the document retention policy of its parent, the fedcap group.

Form 990, Part VI, Section B, Line 15

Easter seals mississippi does not compensate any of the individuals reported on the form 990; that compensation is paid by fedcap rehabilitation services, inc. (an affiliated organization). The process that fedcap undertakes to determine compensation is as follows: the board of directors has established a compensation committee of independent persons that have no personal interest in the proposed compensation agreement. In determining the president's compensation package, the compensation committee conducts an analysis of industry comparables for individuals performing similar job functions. The compensation committee ultimately makes the decisions about the president's compensation and memorializes its decision in the board minutes.

Form 990, Part VI, Section C, Line 19

Easter seals mississippi makes its form 990 available to the public by retaining a copy at its place of business. The form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion.

Filing and Contact Details

Filer

Filer Name
Easter Seals Mississippi
EIN
84-4332384
Phone
2127274219
Address
2901 SOUTH EASON BLVD, TUPELO, MS 38804

Signing Officer

Name
Carol Khoury
Title
CFO
Phone
2127274219
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine Mcmahon
Formed
2019
Legal Domicile
Ms
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Grant Thornton Advisors LLC
Address
757 THIRD AVENUE 9TH FLOOR, NEW YORK, NY 10017-2013
Preparer
Scott Thompsett
Phone
2125990100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Easterseals mississippi is leading the way to full equity, inclusion, and access through direct and life-changing disability and community services. We work tirelessly to enhance quality of life and expand access to healthcare, education, and employment. We won't rest until each one of us is valued, respected, and accepted. We take a holistic approach, providing comprehensive services to thousands of children and adults in our neighborhoods, no matter their disability, military status, income, race, or age: to help each child reach their full potential, we provide personalized child development and early intervention services. To improve health and reduce isolation in adults with disabilities, we offer engaging activities and expansive resources. To enable military families to integrate into the community, we provide a suite of services, including employment support and mental healthcare. And to sustain families and caregivers, we provide comprehensive services and supports.

Financial Statement Notes

PART X, LINE 2:

Fin 48 easter seals mississippi does not receive its own standalone audited financial statements; its operations are included within the financial statements of its parent organization: fedcap rehabilitation services, inc. The fin-48 footnote reproduced below is from the consolidated audited financial statements. Fedcap and its related entities follow guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. Fedcap and its related entities are exempt from federal income tax under irc section 501(c)(3), though it is subject to tax on income unrelated to their respective exempt purpose, unless that income is otherwise excluded by the irc. These organizations have processes presently in place to ensure the maintenance of their tax-exempt status, to identify and report unrelated income, to determine their filing and tax obligations in jurisdictions for which they have nexus, and to identify and evaluate other matters that may be considered tax positions. Fedcap and its related entities have determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT AND CEO OF FEDCAP
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DEPUTY EXEC. DIRECTOR
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IRS990/MissionDesc0EASTERSEALS ENRICHES LIVES AND EXPANDS OPPORTUNITIES FOR ALL CHILDREN AND ADULTS IN OUR COMMUNITIES. (SEE SCHEDULE O)
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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PRIOR TO THE CURRENT FORM 990, EASTER SEALS MISSISSIPPI FILED A FORM 990-N AS ITS GROSS RECEIPTS DID NOT EXCEED $50,000. IN REVIEWING ITS PREVIOUS SOURCES OF SUPPORT, IT IS APPARENT THAT NONE OF ITS DONATIONS/GRANTS WOULD BE LIMITED ON LINE 5 AND THUS IT'S PUBLIC SUPPORT PERCENTAGE WOULD BE 100% IN PRIOR YEARS AS WELL.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 EASTER SEALS MISSISSIPPI DOES NOT RECEIVE ITS OWN STANDALONE AUDITED FINANCIAL STATEMENTS; ITS OPERATIONS ARE INCLUDED WITHIN THE FINANCIAL STATEMENTS OF ITS PARENT ORGANIZATION: FEDCAP REHABILITATION SERVICES, INC. THE FIN-48 FOOTNOTE REPRODUCED BELOW IS FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. FEDCAP AND ITS RELATED ENTITIES FOLLOW GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FEDCAP AND ITS RELATED ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO THEIR RESPECTIVE EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. THESE ORGANIZATIONS HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF THEIR TAX-EXEMPT STATUS, TO IDENTIFY AND REPORT UNRELATED INCOME, TO DETERMINE THEIR FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH THEY HAVE NEXUS, AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FEDCAP AND ITS RELATED ENTITIES HAVE DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt046910
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IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt27500
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTINE MCMAHON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CAROL KHOURY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KENNETH BREZENOFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO OF FEDCAP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO OF FEDCAP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2GEN. COUNSEL & VP STRAT. INIT.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2262175
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PRESIDENT/CEO, CHRISTINE MCMAHON PARTICIPATES IN FEDCAP'S SUPPLEMENTAL NONQUALIFIED SECTION 457(F) RETIREMENT PLAN. THE EMPLOYER CONTRIBUTION TO THE SECTION 457(F) PLAN IN CALENDAR YEAR 2023 WAS $130,000; THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN C.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EASTERSEALS MISSISSIPPI IS LEADING THE WAY TO FULL EQUITY, INCLUSION, AND ACCESS THROUGH DIRECT AND LIFE-CHANGING DISABILITY AND COMMUNITY SERVICES. WE WORK TIRELESSLY TO ENHANCE QUALITY OF LIFE AND EXPAND ACCESS TO HEALTHCARE, EDUCATION, AND EMPLOYMENT. WE WON'T REST UNTIL EACH ONE OF US IS VALUED, RESPECTED, AND ACCEPTED. WE TAKE A HOLISTIC APPROACH, PROVIDING COMPREHENSIVE SERVICES TO THOUSANDS OF CHILDREN AND ADULTS IN OUR NEIGHBORHOODS, NO MATTER THEIR DISABILITY, MILITARY STATUS, INCOME, RACE, OR AGE: TO HELP EACH CHILD REACH THEIR FULL POTENTIAL, WE PROVIDE PERSONALIZED CHILD DEVELOPMENT AND EARLY INTERVENTION SERVICES. TO IMPROVE HEALTH AND REDUCE ISOLATION IN ADULTS WITH DISABILITIES, WE OFFER ENGAGING ACTIVITIES AND EXPANSIVE RESOURCES. TO ENABLE MILITARY FAMILIES TO INTEGRATE INTO THE COMMUNITY, WE PROVIDE A SUITE OF SERVICES, INCLUDING EMPLOYMENT SUPPORT AND MENTAL HEALTHCARE. AND TO SUSTAIN FAMILIES AND CAREGIVERS, WE PROVIDE COMPREHENSIVE SERVICES AND SUPPORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PURSUANT TO THE ORGANIZATION'S BYLAWS, ITS SOLE CORPORATE MEMBER, IS THE FEDCAP GROUP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BYLAWS RESERVE THE POWER TO THE SOLE MEMBER TO APPOINT, REPLACE OR REMOVE THE BOARD OF DIRECTORS (FOR ANY REASON AT ANY TIME).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CERTAIN ACTIONS, AS IDENTIFIED IN THE EASTER SEALS MISSISSIPPI'S BYLAWS, REQUIRE THE PRIOR AFFIRMATIVE VOTE OR WRITTEN CONSENT OF THE SOLE MEMBER BEFORE THE BOARD OF DIRECTORS CAN ACT: 1. AMENDING, RESTATING OR REVOKING ITS CERTIFICATE OF INCORPORATION OR ITS BY-LAWS; 2. PERMIT OR APPROVE ITS MERGER OR CONSOLIDATION WITH OR INTO ANY OTHER ENTITY OR 3. PERMIT OR APPROVE ITS CONVERSION INTO ANOTHER FORM OF ENTITY; 4. TAKE ANY ACTION, OR KNOWINGLY FAIL TO TAKE ANY ACTION, AS A RESULT OF WHICH ACTION OR INACTION THE CORPORATION SHALL CEASE TO QUALIFY AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE, AS AMENDED (THE "CODE"); 5. ADOPT A BUDGET OR MAKE A MATERIAL CHANGE TO AN EXISTING BUDGET; 6. DIVEST ITSELF OF ANY LINE OF BUSINESS, OR ANY OTHER BUSINESS ENTITY, OWNED OR CONTROLLED BY IT; 7. PERMIT OR APPROVE THE FILING BY IT OF A PETITION FOR BANKRUPTCY 8. PERMIT OR APPROVE THE SALE OF ALL OR SUBSTANTIALLY ALL OR ANY MATERIAL PART OF ITS ASSETS; 9. COMMENCE A LAWSUIT OR OTHER LEGAL PROCEEDING AGAINST ANY PERSON; 10. ADMIT A NEW MEMBER; 11. PERMIT OR APPROVE THE ACQUISITION OF ANY BUSINESS OR ENTITY; OR 12. PERMIT OR APPROVE THE INCURRING OF ANY INDEBTEDNESS FOR BORROWED MONEY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH FEDCAP'S FINANCIAL DEPARTMENT. THE FORM 990 WAS REVIEWED BY SENIOR MANAGEMENT AND THEN DISTRIBUTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND COMMENT BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICT OF INTEREST THE CONFLICT OF INTEREST POLICY IS SIGNED BY APPROPRIATE EASTER SEALS MISSISSIPPI'S EMPLOYEES ANNUALLY. EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. VIOLATION OF THE POLICY WILL SUBJECT AN EMPLOYEE TO DISCIPLINARY ACTION OR IMMEDIATE DISCHARGE. EMPLOYEES WHO HAVE KNOWLEDGE OR SUSPICION OF IMPROPER CONDUCT OR ACTIVITIES BY OTHER EMPLOYEES OR OUTSIDE PARTIES DOING BUSINESS WITH FEDCAP, ARE EXPECTED TO IMMEDIATELY BRING IT TO THE ATTENTION OF THE CEO OR DIRECTOR OF HUMAN RESOURCES. FORM 990, PART VI, SECTION B, LINE 13: EASTER SEALS MISSISSIPPI ADOPTED THE WHISTLEBLOWER POLICY OF ITS PARENT, THE FEDCAP GROUP. FORM 990, PART VI, SECTION B, LINE 14: EASTER SEALS MISSISSIPPI ADOPTED THE DOCUMENT RETENTION POLICY OF ITS PARENT, THE FEDCAP GROUP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EASTER SEALS MISSISSIPPI DOES NOT COMPENSATE ANY OF THE INDIVIDUALS REPORTED ON THE FORM 990; THAT COMPENSATION IS PAID BY FEDCAP REHABILITATION SERVICES, INC. (AN AFFILIATED ORGANIZATION). THE PROCESS THAT FEDCAP UNDERTAKES TO DETERMINE COMPENSATION IS AS FOLLOWS: THE BOARD OF DIRECTORS HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT PERSONS THAT HAVE NO PERSONAL INTEREST IN THE PROPOSED COMPENSATION AGREEMENT. IN DETERMINING THE PRESIDENT'S COMPENSATION PACKAGE, THE COMPENSATION COMMITTEE CONDUCTS AN ANALYSIS OF INDUSTRY COMPARABLES FOR INDIVIDUALS PERFORMING SIMILAR JOB FUNCTIONS. THE COMPENSATION COMMITTEE ULTIMATELY MAKES THE DECISIONS ABOUT THE PRESIDENT'S COMPENSATION AND MEMORIALIZES ITS DECISION IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EASTER SEALS MISSISSIPPI MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00

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