TY 2016 Form 990 Schedule O

efile Public Visual Render ObjectId: 201703059349301555 - Submission: 2017-11-01 TIN: 34-0979444

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 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2016

Open to Public
Inspection

Name of the organization

Hancock-Hardin-Wyandot-Putnam
Community Action Commission

Employer identification number

34-0979444

Return Reference	Explanation
Form 990, Part VI, Section B, line 11b	HHWP CAC sends electronic copies of the Form 990 to all board members and hard copies as requested by board members prior to filing with the Internal Revenue Service.
Form 990, Part VI, Section B, line 12c	The conflict of interest policy is monitored and enforced annually and when new members join the Board by requiring all members to fill out a form, indicating any related parties or potential conflicts of interest. Any individual with a perceived or actual conflict of interest is recused from discussion and voting on the matter to which the conflict relates.
Form 990, Part VI, Section B, line 15	Prior to the annual evaluation of the Executive Director, members of the Board's Personnel Committee recieve a wage study that includes the salaries of the Executive Director/CEO's of comparable Community Action Agencies within the State of Ohio. The wage study also includes salary information of the Executive Director/CEO's of other non-profit entities of similar size and mission in the immediate geographical area. The Personnel Committee uses this data along with an annual evaluation to recommend the compensation of the Executive Director to the full Board at which time a vote his held to approve or vote down the recommendation. For other key employees the agency participates in a comprehensive a salary study for the CAA network. This wage study was most recently completed in 2014 and is due for updated completion in 2017. Other officers and key employees' compensation is established by use of this salary study. Compensation decisions are documented in the board minutes.
Form 990, Part VI, Section C, line 19	The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
Form 990, Part XI, line 9:	Impairment Loss -558,976.
Form 990 Part XI Line 9	In January 2017, HHWP was notified that the foundation of a building they own needed extensive repair. As the deteriorated condition of the building existed at December 31, 2016, an impairment loss of $558,976 was recorded as of December 31, 2016 which is the amount of the net book value over the fair value of the property. Fair value was determined based on an assessment by an outside third party.

Return Reference

Explanation

Form 990, Part VI, Section B, line 11b

HHWP CAC sends electronic copies of the Form 990 to all board members and hard copies as requested by board members prior to filing with the Internal Revenue Service.

Form 990, Part VI, Section B, line 12c

The conflict of interest policy is monitored and enforced annually and when new members join the Board by requiring all members to fill out a form, indicating any related parties or potential conflicts of interest. Any individual with a perceived or actual conflict of interest is recused from discussion and voting on the matter to which the conflict relates.

Form 990, Part VI, Section B, line 15

Prior to the annual evaluation of the Executive Director, members of the Board's Personnel Committee recieve a wage study that includes the salaries of the Executive Director/CEO's of comparable Community Action Agencies within the State of Ohio. The wage study also includes salary information of the Executive Director/CEO's of other non-profit entities of similar size and mission in the immediate geographical area. The Personnel Committee uses this data along with an annual evaluation to recommend the compensation of the Executive Director to the full Board at which time a vote his held to approve or vote down the recommendation. For other key employees the agency participates in a comprehensive a salary study for the CAA network. This wage study was most recently completed in 2014 and is due for updated completion in 2017. Other officers and key employees' compensation is established by use of this salary study. Compensation decisions are documented in the board minutes.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part XI, line 9:

Impairment Loss -558,976.

Form 990 Part XI Line 9

In January 2017, HHWP was notified that the foundation of a building they own needed extensive repair. As the deteriorated condition of the building existed at December 31, 2016, an impairment loss of $558,976 was recorded as of December 31, 2016 which is the amount of the net book value over the fair value of the property. Fair value was determined based on an assessment by an outside third party.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2016

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