Easter Seals Hawaii

“A draft of the form 990 is initially provided to the audit committee for review. After audit committee approval, the form 990 is distributed to the board for final review, comments and revisions, if any.”

“Annually, the board reviews its conflict of interest policy. All board members are required to submit their actual and potential conflicts declaration each year. The board reviews the conflict reports and makes a determination regarding the declarations made. Any potential violations to the policy are reported to the chair for resolution.”

“Esh's executive compensation program is administered by the executive committee of the board. The executive committee is responsible for establishing and maintaining a competitive compensation program for the ceo of the organization. An annual review is conducted to ensure that the compensation program falls within a reasonable range of competitive practices for comparable positions among similarly situated organizations. Other forms 990 and salary surveys are used to form a market composite to assess the competitiveness of compensation. The executive committee is also provided compensation data for other key employees. The committee meets independent of the ceo to discuss performance relative to the position description, annual benchmark and established objectives. During these deliberations, the committee also considers input obtained from other board members, staff, professional advisors, and other informed community leaders. The committee presents its findings and recommendations in an executive session without the ceo present, to the full board for review and approval. The committee and/or the board chair (a member of the committee) then meet with the ceo to discuss and document strengths, weaknesses, and goals for the upcoming year. Compensation for the upcoming year is also discussed and documented.”

“Form 990 and 1023 are available upon request.”

“Governing documents are available through the department of commerce and consumer affairs, or upon request. The conflict of interest policy and financial statements are available upon request.”

“Defined benefit pension adjustment 205,204.”

“Audit oversight, auditor selection, review of financial statements overview: the audit committee, consisting of selected board members, has primary responsibility for the oversight of the audit and selection of the independent auditor. Selection of the auditor: the audit committee seeks recommendations from board members, other non-profit organizations and accountants. Written bids are requested from the developed list of qualified cpas. The committee reviews the bids and makes its selection based on experience, especially with non-profit organizations, reputation, ability to perform the audit within the required time frame and financial considerations. Review of financial statement: upon completion of the audit, the cpa presents a draft of the audited financial statements to the audit committee and other interested members of the finance committee for review and approval.”