TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201412139349300746 - Submission: 2014-08-01 TIN: 63-0302185

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

WOMAN'S MISSIONARY UNION AUXILIARY
TO SOUTHERN BAPTIST CONVENTION

Employer identification number

63-0302185

Identifier	Return Reference	Explanation
	FORM 990, PART VI, SECTION A, LINE 6	THE MEMBERS OF THIS CORPORATION ARE THE MEMBERS OF THE VARIOUS STATE WMU ORGANIZATIONS AND WMU SPONSORED MINISTRIES. THE PRESIDENT AND RECORDING SECRETARY ARE ELECTED AT THE ANNUAL MEETING BY A MAJORITY OF THE MEMBERS OF THE CORPORATION ELIGIBLE TO VOTE. THE EXECUTIVE DIRECTOR/TREASURER IS ELECTED BY AND RESPONSIBLE TO THE EXECUTIVE BOARD FOR THE ADMINISTRATION, DEVELOPMENT AND EXECUTION OF THE ESTABLISHED POLICIES AND BROAD PROGRAM PLANS OF THE EXECUTIVE BOARD. THE EXECUTIVE BOARD SERVES AS THE BOARD OF DIRECTORS AND IS COMPOSED OF (A)THE PRESIDENT AND RECORDING SECRETARY, (B)THE EXECUTIVE DIRECTOR/TREASURER, (C)THE VICE PRESIDENTS OF THE CORPORATION AND (D)ELECTED MEMBERS AT LARGE (NOT TO EXCEED 3). THE VICE PRESIDENTS OF THE CORPORATION ARE COMPOSED OF THE PRESIDENTS ELECTED BY THE MEMBERS OF WMU IN EACH STATE OR MULTISTATE TERRITORY RECOGNIZED BY THE EXECUTIVE BOARD OF THE CORPORATION.
	FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERS OF THIS CORPORATION ARE THE MEMBERS OF THE VARIOUS STATES WMU ORGANIZATIONS AND WMU SPONSORED MINISTRIES. THE PRESIDENT AND RECORDING SECRETARY ARE ELECTED AT THE ANNUAL MEETING BY A MAJORITY OF THE MEMBERS OF THE CORPORATION ELIGIBLE TO VOTE. THE EXECUTIVE DIRECTOR/TREASURER IS ELECTED BY AND RESPONSIBLE TO THE EXECUTIVE BOARD FOR THE ADMINISTRATION, DEVELOPMENT AND EXECUTION OF THE ESTABLISHED POLICIES AND BROAD PROGRAM PLANS OF THE EXECUTIVE BOARD. THE EXECUTIVE BOARD SERVES AS THE BOARD OF DIRECTORS AND IS COMPOSED OF (A)THE PRESIDENT AND RECORDING SECRETARY, (B)THE EXECUTIVE DIRECTOR/TREASURER, (C)THE VICE PRESIDENTS OF THE CORPORATION AND (D)ELECTED MEMBERS AT LARGE (NOT TO EXCEED 3). THE VICE PRESIDENTS OF THE CORPORATION ARE COMPOSED OF THE PRESIDENTS ELECTED BY THE MEMBERS OF WMU IN EACH STATE OR MULTISTATE TERRITORY RECOGNIZED BY THE EXECUTIVE BOARD OF THE CORPORATION.
	FORM 990, PART VI, SECTION B, LINE 11	UPON COMPLETION OF THE ORGANIZATION'S FORM 990, THE RETURN IS DISTRIBUTED TO ALL MEMBERS OF THE FINANCE COMMITTEE AS APPOINTED BY THE EXECUTIVE BOARD FOR REVIEW. DURING THIS TIME, MEMBERS OF THE FINANCE COMMITTEE ARE ENCOURAGED TO ASK QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ADDITIONALLY, THE EXECUTIVE DIRECTOR/TREASURER AND THE CONTROLLER EXTENSIVELY REVIEW THE FORM 990 FOR ACCURACY AND COMPLETENESS PRIOR TO FILING.
	FORM 990, PART VI, SECTION B, LINE 12C	OFFICERS AND EXECUTIVE BOARD MEMBERS SHALL NOT ENGAGE IN ANY ACTIVITIES THAT WILL BENEFIT THE INDIVIDUAL AT THE DISADVANTAGE OF THE WMU. ALL DECISION MAKING IN THE ROLE OF AN OFFICER OR EXECUTIVE BOARD MEMBER MUST BE BASED ON THE BEST OUTCOME FOR THE WMU AND NOT ANOTHER COMPETING ORGANIZATION OR SOURCE PROVIDER. ANY POTENTIAL CONFLICT OF INTEREST MUST BE REPORTED TO EXECUTIVE DIRECTOR/TREASURER AND/OR PRESIDENT UPON IDENTIFICATION.
	FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE DIRECTOR/TREASURER REPORTS TO THE PRESIDENT OF THE WMU EXECUTIVE BOARD. AS PART OF HER SUPERVISORY DUTIES, THE PRESIDENT ALONG WITH THE PERSONNEL COMMITTEE OF THE EXECUTIVE BOARD CONDUCTS AN ANNUAL PERFORMANCE EVALUATION WITH THE EXECUTIVE DIRECTOR/TREASURER IN JANUARY. DURING THAT MEETING, THE EXECUTIVE DIRECTOR/TREASURER IS ADVISED WHETHER A MERIT SALARY INCREASE WILL BE IMPLEMENTED ON HER MARCH ANNIVERSARY DATE. FOLLOWING THAT MEETING, THE PRESIDENT DOCUMENTS THE DECISION IN WRITING TO BOTH THE EXECUTIVE DIRECTOR/TREASURER AND THE HUMAN RESOURCES STAFF LIAISON TO THE PERSONNEL COMMITTEE. HUMAN RESOURCES WILL IN TURN IMPLEMENT THE INCREASE EFFECTIVE AT THE FIRST OF THE PAY PERIOD IN WHICH HER ANNIVERSARY FALLS. ALL EMPLOYEES IN THE HIERARCHY OF JOBS AT WMU BENEATH THE EXECUTIVE DIRECTOR/TREASURER PARTICIPATE IN AN ANNUAL PERFORMANCE EVALUATION ON THE ANNIVERSARY OF THEIR HIRE DATE. THE PERFORMANCE EVALUATION FORM IS A STANDARD TOOL THAT IS UPDATED EACH FISCAL YEAR AND IS USED ACROSS THE BOARD BY ALL POSITIONS. THE PERCENTAGES (I.E., 0-3%) FOR POTENTIAL MERIT INCREASES ARE APPROVED BY THE WMU EXECUTIVE BOARD EACH JUNE BEFORE THE FISCAL YEAR BEGINS IN OCTOBER. DEPENDING UPON THEIR PERFORMANCE, OTHER OFFICERS (I.E., CENTER DIRECTORS, TEAM LEADERS) AND KEY EMPLOYEES ARE ELIGIBLE FOR AN INCREASE IN ACCORDANCE WITH THE RATINGS CALCULATED WHILE COMPLETING THE EVALUATION FORM. COMPLETED PERFORMANCE EVALUATIONS ARE FORWARDED TO HUMAN RESOURCES BY THE DESIGNATED DATE AND MERIT INCREASES IMPLEMENTED EFFECTIVE AT THE FIRST OF THE PAY PERIOD IN WHICH THEIR ANNIVERSARY FALLS.
	FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES AVAILABLE ITS FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS UPON REQUEST.
		THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS FROM PRIOR YEARS.

Identifier

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

THE MEMBERS OF THIS CORPORATION ARE THE MEMBERS OF THE VARIOUS STATE WMU ORGANIZATIONS AND WMU SPONSORED MINISTRIES. THE PRESIDENT AND RECORDING SECRETARY ARE ELECTED AT THE ANNUAL MEETING BY A MAJORITY OF THE MEMBERS OF THE CORPORATION ELIGIBLE TO VOTE. THE EXECUTIVE DIRECTOR/TREASURER IS ELECTED BY AND RESPONSIBLE TO THE EXECUTIVE BOARD FOR THE ADMINISTRATION, DEVELOPMENT AND EXECUTION OF THE ESTABLISHED POLICIES AND BROAD PROGRAM PLANS OF THE EXECUTIVE BOARD. THE EXECUTIVE BOARD SERVES AS THE BOARD OF DIRECTORS AND IS COMPOSED OF (A)THE PRESIDENT AND RECORDING SECRETARY, (B)THE EXECUTIVE DIRECTOR/TREASURER, (C)THE VICE PRESIDENTS OF THE CORPORATION AND (D)ELECTED MEMBERS AT LARGE (NOT TO EXCEED 3). THE VICE PRESIDENTS OF THE CORPORATION ARE COMPOSED OF THE PRESIDENTS ELECTED BY THE MEMBERS OF WMU IN EACH STATE OR MULTISTATE TERRITORY RECOGNIZED BY THE EXECUTIVE BOARD OF THE CORPORATION.

FORM 990, PART VI, SECTION A, LINE 7A

THE MEMBERS OF THIS CORPORATION ARE THE MEMBERS OF THE VARIOUS STATES WMU ORGANIZATIONS AND WMU SPONSORED MINISTRIES. THE PRESIDENT AND RECORDING SECRETARY ARE ELECTED AT THE ANNUAL MEETING BY A MAJORITY OF THE MEMBERS OF THE CORPORATION ELIGIBLE TO VOTE. THE EXECUTIVE DIRECTOR/TREASURER IS ELECTED BY AND RESPONSIBLE TO THE EXECUTIVE BOARD FOR THE ADMINISTRATION, DEVELOPMENT AND EXECUTION OF THE ESTABLISHED POLICIES AND BROAD PROGRAM PLANS OF THE EXECUTIVE BOARD. THE EXECUTIVE BOARD SERVES AS THE BOARD OF DIRECTORS AND IS COMPOSED OF (A)THE PRESIDENT AND RECORDING SECRETARY, (B)THE EXECUTIVE DIRECTOR/TREASURER, (C)THE VICE PRESIDENTS OF THE CORPORATION AND (D)ELECTED MEMBERS AT LARGE (NOT TO EXCEED 3). THE VICE PRESIDENTS OF THE CORPORATION ARE COMPOSED OF THE PRESIDENTS ELECTED BY THE MEMBERS OF WMU IN EACH STATE OR MULTISTATE TERRITORY RECOGNIZED BY THE EXECUTIVE BOARD OF THE CORPORATION.

FORM 990, PART VI, SECTION B, LINE 11

UPON COMPLETION OF THE ORGANIZATION'S FORM 990, THE RETURN IS DISTRIBUTED TO ALL MEMBERS OF THE FINANCE COMMITTEE AS APPOINTED BY THE EXECUTIVE BOARD FOR REVIEW. DURING THIS TIME, MEMBERS OF THE FINANCE COMMITTEE ARE ENCOURAGED TO ASK QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ADDITIONALLY, THE EXECUTIVE DIRECTOR/TREASURER AND THE CONTROLLER EXTENSIVELY REVIEW THE FORM 990 FOR ACCURACY AND COMPLETENESS PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

OFFICERS AND EXECUTIVE BOARD MEMBERS SHALL NOT ENGAGE IN ANY ACTIVITIES THAT WILL BENEFIT THE INDIVIDUAL AT THE DISADVANTAGE OF THE WMU. ALL DECISION MAKING IN THE ROLE OF AN OFFICER OR EXECUTIVE BOARD MEMBER MUST BE BASED ON THE BEST OUTCOME FOR THE WMU AND NOT ANOTHER COMPETING ORGANIZATION OR SOURCE PROVIDER. ANY POTENTIAL CONFLICT OF INTEREST MUST BE REPORTED TO EXECUTIVE DIRECTOR/TREASURER AND/OR PRESIDENT UPON IDENTIFICATION.

FORM 990, PART VI, SECTION B, LINE 15

THE EXECUTIVE DIRECTOR/TREASURER REPORTS TO THE PRESIDENT OF THE WMU EXECUTIVE BOARD. AS PART OF HER SUPERVISORY DUTIES, THE PRESIDENT ALONG WITH THE PERSONNEL COMMITTEE OF THE EXECUTIVE BOARD CONDUCTS AN ANNUAL PERFORMANCE EVALUATION WITH THE EXECUTIVE DIRECTOR/TREASURER IN JANUARY. DURING THAT MEETING, THE EXECUTIVE DIRECTOR/TREASURER IS ADVISED WHETHER A MERIT SALARY INCREASE WILL BE IMPLEMENTED ON HER MARCH ANNIVERSARY DATE. FOLLOWING THAT MEETING, THE PRESIDENT DOCUMENTS THE DECISION IN WRITING TO BOTH THE EXECUTIVE DIRECTOR/TREASURER AND THE HUMAN RESOURCES STAFF LIAISON TO THE PERSONNEL COMMITTEE. HUMAN RESOURCES WILL IN TURN IMPLEMENT THE INCREASE EFFECTIVE AT THE FIRST OF THE PAY PERIOD IN WHICH HER ANNIVERSARY FALLS. ALL EMPLOYEES IN THE HIERARCHY OF JOBS AT WMU BENEATH THE EXECUTIVE DIRECTOR/TREASURER PARTICIPATE IN AN ANNUAL PERFORMANCE EVALUATION ON THE ANNIVERSARY OF THEIR HIRE DATE. THE PERFORMANCE EVALUATION FORM IS A STANDARD TOOL THAT IS UPDATED EACH FISCAL YEAR AND IS USED ACROSS THE BOARD BY ALL POSITIONS. THE PERCENTAGES (I.E., 0-3%) FOR POTENTIAL MERIT INCREASES ARE APPROVED BY THE WMU EXECUTIVE BOARD EACH JUNE BEFORE THE FISCAL YEAR BEGINS IN OCTOBER. DEPENDING UPON THEIR PERFORMANCE, OTHER OFFICERS (I.E., CENTER DIRECTORS, TEAM LEADERS) AND KEY EMPLOYEES ARE ELIGIBLE FOR AN INCREASE IN ACCORDANCE WITH THE RATINGS CALCULATED WHILE COMPLETING THE EVALUATION FORM. COMPLETED PERFORMANCE EVALUATIONS ARE FORWARDED TO HUMAN RESOURCES BY THE DESIGNATED DATE AND MERIT INCREASES IMPLEMENTED EFFECTIVE AT THE FIRST OF THE PAY PERIOD IN WHICH THEIR ANNIVERSARY FALLS.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES AVAILABLE ITS FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS UPON REQUEST.

THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS FROM PRIOR YEARS.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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