Sojourner Center

“The organization amended their articles of incorporation and bylaws to reflect that jewish family and children's services, inc. Is the sole member of the organization due to a restructure of the organization.”

“The organization does not have any committees with authority to act on behalf of the board.”

“Review is conducted by the finance committee and on approval is presented to the board with recommendation to approve.”

“Conflicts of interest are reviewed annually. Once a conflict of interest arises, in addition to disclosure, prior to a resolution on the extent of the conflict, the volunteer leader or staff with the conflict would use his/her best judgment as to whether and to what extent he/she would participate in deliberations, voting, decision making, and other participation with respect to the matter or person at issue and any related activities. The executive committee then reviews a statement of conflict (i.e., a written description prepared by the volunteer leader or staff that outlines the nature and scope of the conflict of interest) in executive session at a regular or special meeting or by telephone. The executive committee may request additional information in its deliberations on a statement of conflict. After full review, if it is determined that the volunteer leader or staff has a conflict or a conflict may be perceived by others from the relationship, with a majority of executive committee members present and voting, the executive committee may require: full recusal on discussions and votes on certain relevant matters. Other action may indulge resignation from the sojourner center board or position or resignation from the conflicting position or relationship. When the volunteer leader's vote on future matters is restricted, meeting minutes reflect that the volunteer leader has made a disclosure of conflict and has not voted on a matter in which there might be a conflict.”

“Compensation for all employees is based on annual market surveys for the region. Executive director compensation is determined by the executive committee and approved by the board. All other salaries are determined by the executive director and are approved, in total, by the board with the adoption and approval of the annual operating budget. This process was documented and last done oct 2016.”

“All governing documents, conflict of interest policy, informational returns and financial statements are available to the public upon request.”

“The taxpayer filed a short-period return for the three months ended 9/30/2018 to adopt a year-end concurent with that of their new parent organization, jfcs (see schedule r). During the preparation of the short-period return, it was discovered that the 6/2018 form 990 needed to be amended to correct some of the information originally reported as follows: form 990, page 1, part i, current year, lines 17, 18, 19, 20 and 22: the amounts reported on these lines were revised to tie to the amounts reported on the amended schedules later in the return. Form 990, page 2, part iii, lines 4a through 4e: the amounts reported for program expenses for each of the programs and for total program expenses were revised to tie to the amounts reported on the amended return schedules later in the return. Form 990, part iv, page 3, lines 11f and 12b: the answers to these questions were changed to "no" since the taxpayer's financial statements were not audited for the 6/30/2018 tax year reported in this return. The taxpayer's separate financial statements are being audited for the 15-month period ending 9/30/2018 and their financial information was also included in a consolidated financial statement audit for the 12-month period ended 9/30/2018. Form 990, part iv, page 4, line 23: this answer was changed to "yes" since this schedule has been added to report the 2017 compensation in excess of $150,000 paid by the parent organization. Form 990, part v, page 5, line 2b: the answer to this question has been changed to "yes" since the taxpayer has filed all required federal employment tax returns. Form 990, part vi, page 6, line 1b: the number of independent directors was changed to 1 at 6/30/2018. The other directors at 6/30/2018 were employed by the parent and, pursuant to the irs form 990 instructions, are not independent. Form 990, part vii, page 7: lorrie henderson, teresa celaya-garner and mary jo whitfield were employed for calendar year 2017 by jfcs, the parent organization (see schedule r). This amended return reports their compensation in columns (e) and (f) as required. Column (b) was also updated to list the number of average hours per week spent on the related entity. Form 990, part vii, section a, page 8, line 4: this question is now answered "yes" due to the reporting of the related organization compensation. Form 990, part ix, page 10, lines 22, 24e and 25: the depreciation expense for the tax year ended 6/30/2018 has been corrected on this amended return. Form 990, part x, page 11, lines 10b, 10c, 16, 27, 33 and 34: the fy 6/2018 depreciation expense was corrected as noted previously. As a result, the accumulated depreciation also changed at 6/30/2018. The changes to these lines on the balance sheet were all a result of the depreciation change. Form 990, part xi, page 12, lines 2, 3 and 10: these amounts changed as a result of the depreciation correction. Form 990, part xii, page 12, lines 2b, 2c, 3a and b: the answers to these questions were changed to "no" since the taxpayer's financial statements were not audited for the 6/30/2018 tax year reported in this return. The taxpayer's separate financial statements were audited for the 15-month period ending 9/30/2018 and their financial information was also included in a consolidated financial statement audit for the 12-month period ended 9/30/2018. In addition, the organization was required to undergo an audit as set forth in the single audit act and omb circular a-133. This audit was completed for the 15-month period ended 9/30/2018. Form 990, schedule a, part ii, page 2, line 1: the amounts in column (e) was corrected to agree to the amount reported on page 9 of the form 990. This then changed the amount reported in column (f). Form 990, schedule a, part ii, page 2, line 8: the amount was updated to reflect the correct amounts. Form 990, schedule a, part ii, page 2, line 12: the related activities gross receipts were reported on this amended return. Form 990, schedule a, part ii, page 2”