Fines and Fees Justice Center Inc

“The 990 is reviewed by the chief operating and financial officer, then the co-executive directors. After approval of these parties, it is sent to the board of directors for questions and comments via email. If any changes are suggested, they are communicated to the cofo who speaks with the accounting firm and includes the changes in the final version.”

“The conflict of policy is applicable to all directors, officers, employees, and volunteers. Every year these individuals are asked to complete a form disclosing any potential conflicts of interest. This is done in january of each year, and at the time of hire. The cofo reviews every form and discusses any concerns with the individual. If there is a conflict, the executive team discusses how to minimize the conflict or isolate the person from the potential conflict. An interested person may make a presentation at the board meeting, but after the presentation, the interested person shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the conflict of interest. The discussion and determination of the existence of a conflict of interest and the approval or disapproval of the proposed transaction shall be documented in the minutes of the meeting of the board.”

“Line 15a: the board of directors determines the compensation for the co-executive directors. The last time the salaries were determined was in 2024. The board reviews comparability data taken from insperity, nonprofit times and salary.com. This is documented in the board minutes. Line 15b: all other staff are compensated based on ffjc's compensation philosophy and competencies, responsibilities, and salary bands. This salary band structure was created in 2024 based on comparability data taken from salary.com, insperity and the nonprofit times. This is documented in the above mentioned documents and in hire/promotion/salary increase letters to the individual.”

“The organization currently makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request.”

“The audit committee, chaired by the board treasurer is responsible for the oversight and review of the audit. The full board was presented the audit by the auditors and unanimously accepted the audit. The treasurer worked with the cofo to choose the auditor, the full board approved the selection.”

“The organization contracted with a professional employer organization (peo) for services, including but not limited to, payroll, timekeeping, employee benefits, hr administration and workforce regulatory compliance needs. As the employer of record for tax purposes, forms w-2 and w-3 will be issued by the peo and filed under the peo's federal ein effective fiscal year 2025. In this co-employment arrangement, the organization is the common law employer and, accordingly, compensation is reported on form 990, part ix, lines 5-10.”