TY 2016 Form 990 Schedule O

efile Public Visual Render ObjectId: 201731359349309938 - Submission: 2017-05-15 TIN: 41-1245177

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

BOYS & GIRLS CLUBS OF CENTRAL MINNESOTA

Employer identification number

41-1245177

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT REQUIRE MINUTES TO BE TAKEN IN ALL COMMITTEE MEETINGS. COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	PROCESS FOR REVIEWING THE 990 BEFORE IT IS FILED: BERGANKDV, THE INDEPENDENT ACCOUNTING FIRM, PREPARES THE 990 WITH THE INFORMATION PROVIDED BY THE DIRECTOR OF FINANCE. THE DIRECTOR OF FINANCE REVIEWS THE FORM, CHECKS THE NUMBERS AGAINST THE AUDITED FINANCIAL STATEMENTS, AND MAKES ANY NECESSARY CHANGES. BERGANKDV THEN PREPARES A COPY FOR REVIEW BY THE FINANCE COMMITTEE, ALSO SERVING AS THE AUDIT COMMITTEE. THE FINANCE COMMITTEE THEN RECOMMENDS THE BOARD OF DIRECTORS TO APPROVE THE FORM 990 BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. BOARD MEMBERS MUST ABSTAIN FROM VOTING ON ITEMS WITH ANY POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	THE PROCESS OF DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR, FINANCE DIRECTOR, DEVELOPMENT DIRECTOR AND OPERATIONS DIRECTOR ANNUALLY IS DELEGATED TO THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF DIRECTORS. EACH EMPLOYEE'S PERFORMANCE IS REVIEWED BY BOARD AND COMMITTEE MEMBERS AND RATED ON A 1 TO 4 SCALE. THE SCORE INDICATES THE POSSIBLE INCREASE. EVERY TWO YEARS THE HUMAN RESOURCE COMMITTEE AND BOARD MEMBERS EVALUATE SALARY SURVEYS FROM OTHER NON-PROFITS AND FOR-PROFITS LOCALLY AND REGIONALLY. THE SALARY GRADES AND RANGES ARE ADJUSTED BASED ON MARKET AND THE CLUB'S BUDGET.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGE FROM PRIOR YEAR. THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENTS AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 8B

THE ORGANIZATION DOES NOT REQUIRE MINUTES TO BE TAKEN IN ALL COMMITTEE MEETINGS. COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.

FORM 990, PART VI, SECTION B, LINE 11B

PROCESS FOR REVIEWING THE 990 BEFORE IT IS FILED: BERGANKDV, THE INDEPENDENT ACCOUNTING FIRM, PREPARES THE 990 WITH THE INFORMATION PROVIDED BY THE DIRECTOR OF FINANCE. THE DIRECTOR OF FINANCE REVIEWS THE FORM, CHECKS THE NUMBERS AGAINST THE AUDITED FINANCIAL STATEMENTS, AND MAKES ANY NECESSARY CHANGES. BERGANKDV THEN PREPARES A COPY FOR REVIEW BY THE FINANCE COMMITTEE, ALSO SERVING AS THE AUDIT COMMITTEE. THE FINANCE COMMITTEE THEN RECOMMENDS THE BOARD OF DIRECTORS TO APPROVE THE FORM 990 BEFORE FILING.

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

BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. BOARD MEMBERS MUST ABSTAIN FROM VOTING ON ITEMS WITH ANY POTENTIAL CONFLICTS OF INTEREST.

FORM 990, PART VI, SECTION B, LINE 15

THE PROCESS OF DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR, FINANCE DIRECTOR, DEVELOPMENT DIRECTOR AND OPERATIONS DIRECTOR ANNUALLY IS DELEGATED TO THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF DIRECTORS. EACH EMPLOYEE'S PERFORMANCE IS REVIEWED BY BOARD AND COMMITTEE MEMBERS AND RATED ON A 1 TO 4 SCALE. THE SCORE INDICATES THE POSSIBLE INCREASE. EVERY TWO YEARS THE HUMAN RESOURCE COMMITTEE AND BOARD MEMBERS EVALUATE SALARY SURVEYS FROM OTHER NON-PROFITS AND FOR-PROFITS LOCALLY AND REGIONALLY. THE SALARY GRADES AND RANGES ARE ADJUSTED BASED ON MARKET AND THE CLUB'S BUDGET.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

FORM 990, PART XII, LINE 2C:

NO CHANGE FROM PRIOR YEAR. THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENTS AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.

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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