Janus of Santa Cruz

“The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.”

“Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's CFO and CEO. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.”

“The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The board chair is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

“At Janus of Santa Cruz, executive compensation for the CEO and COO is determined in full compliance with IRS regulations and nonprofit sector best practices. The organization adheres to the "rebuttable presumption of reasonableness" standard established by the IRS under IRC Section 4958, which provides a structured, defensible process for setting executive compensation that is fair, transparent, and appropriately documented. This structured approach ensures that executive compensation at Janus is reasonable, justified, and transparent, meeting both regulatory requirements and the expectations of donors, funders, and the broader community. The organization is committed to maintaining integrity in its compensation practices as part of its mission-driven stewardship of public and private resources. The Executive compensation is set based on a combination of compariable data, scope of responsiblites and organizational performance. The compensation is reviewed and approved by the Board of Directors, specifically through the Executive Committee or a designated Compensation Committee composed entirely of independent, disinterested board members (i.e., individuals with no conflict of interest). The compensation is reviewed annually, with documenation of the basis for any adjustments. The process is contemporaneously documented in meeting minutes.”

“See narrative for Form 990, Part VI, Line 15a.”

“The governing documents, conflict of interest policy and financial statements are available upon request.”

“Other Income - Total Revenue: 69506, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 69506; Miscellanous Income - Total Revenue: 23, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 23;”