North Valley Caring Services

“Form 990 is prepared by our outside auditor. Following the completion of a draft of the financial statements and a draft of form 990, the outside auditor meets with the full board of directors to review the finanical statements and form 990 to assure that all representations and answers to issues, comments, and questions are accurate.”

“The organization requires that all directors, officers and key employees sign a statement each year which states that they have received, read, and understood the conflict of interest policy and have agreed to comply with such policy. Any potential conflict of interest must be presented to the board for corrective or disciplinary action.”

“The process for determining compensation of the organizations executive director is based on annual performance reviews with salary determination referenced against comparability data drawn from the salary survey published by the center for nonprofit management. The executive directors salary is approved by a vote of the board of directors.”

“The organizations governing documents and reviewed financial statements are available upon request.”

“The previous filing of the return listed net assets under line 31 as retained earnings, endowment, accumulated income, or other funds. The correct methodology under fasb asc 958 requires the net assets to be listed under rows 27 and/or 28 and therefore, the prior year balance was reclassified into row 27.”

“The financial information previously reported in the original return of north valley caring services (nvcs) reflected unaudited balances. After the audit was completed, these balances changed. As a result, the return is being amended. This amended return contains the following changes to the amounts previously reported in the original return: part iii line 4a expenses changed from $393,582 to $396,840. Line 4b expenses changed from $248,408 to $249,374. Line 4c expenses changed from $146,116 to $145,954. Line 4d expenses changed from $112,148 to $113,001. Line 4e total program service expense changed from $900,254 to $905,169. Part iv checklist of required schedules line 12a was marked yes. Part viii statement of revenue line 1e changed from $911,234 to $941,749. Line 1f changed from $449,182 to $561,743. Line 11a changed from $0 to $16,883 part ix statement of functional expense line 5 column b changed from $33,081 to $33,131 line 5 column c changed from $17,813 to $17,763. Line 7 column c changed from $59,181 to $36,312 line 9 column b changed from $4,519 to $5,772 line 9 column c changed from $32 to $7. Line 10 column b changed from $48,763 to $54,361 line 10 column c changed from $6,219 to $5,029. Line 11g column c changed from $1,906 to $2,049. Line 13 column c changed from $67,876 to $70,834. Line 22 column b changed from $4,207 to $2,221 line 22 column c changed from $6,760 to $6,348 line 22 column d changed from $1,690 to $892. Line 23 column c changed from $9,770 to $9,813. Part x balance sheet line 1 column b changed from $425,647 to $408,129 line 4 column b changed from $10,465 to $170,065 line 10a changed from $211,627 to $203,348 line 10b changed from $112,412 to $109,216 line 10c changed from $99,215 to $94,132 line 16 column b changed from $535,619 to $672,618 line 17 column b changed from $61,541 to $65,766 line 19 column b changed from $85,399 to $118,604 line 25 column b changed from $74,200 to $0 line 26 column b changed from $221,140 to $184,370 line 27 column b changed from $247,916 to $349,861 line 28 column b changed from $66,563 to $138,387 line 32 column b changed from $314,479 to $488,248 part xi reconciliation of net assets line 1 changed from $1,360,416 to $1,520,375 line 2 changed from $1,155,002 to $1,137,717 line 3 changed from $205,414 to $382,658 line 9 changed from $77,688 to $74,213 part xii financial statements and reporting line 2b changed from being marked no and is now marked yes line 2c was previously unmarked; it is now marked yes schedule a, part ii line 1, column e changed from $1,360,416 to $1,503,492 line 4, column f changed from $2,931,263 to $3,074,339 line 5, column f changed from $1,331,200 to $79,525 line 6, column f changed from $1,600,063 to $2,994,814 line 7, column e changed from $1,360,416 to $1,503,492 line 7, column f changed from $2,931,263 to $3,074,339 line 10, column f changed from $0 to $16,883 line 11, column f changed from $2,931,310 to $3,091,269 line 14 changed from 54.59% to 96.88% line 15 changed from 0% to 90.04% schedule d, part vi line 1d column b changed from $211,627 to $203,348 line 1d column c changed from $112,412 to $109,216 line 1d column d changed from $99,215 to $94,132 schedule d, part x line 1(2) changed from $74,200 to $0 schedule d, part xi line 1 changed from $0 to $1,520,375 schedule d, part xii line 1 changed from $0 to $1,137,717”

“Adjustments to beginning net assets relating to audit in progress 74,213.”

“The organization's audit committee has responsibility for the oversight of the audit of its financial statements and selection of the independent auditor, subject to the approval of the board of directors. This responsibility is unchanged from the prior year.”