TY 2019 Form 990 Schedule O

efile Public Visual Render ObjectId: 202003189349305835 - Submission: 2020-11-13 TIN: 94-1741155

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.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

MEALS ON WHEELS OF SAN FRANCISCO INC

Employer identification number

94-1741155

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	BPM LLP AND MEALS ON WHEELS OF SAN FRANCISCO (MOWSF) STAFF WORK TOGETHER TO GATHER THE REQUIRED TAX INFORMATION NECESSARY TO COMPLETE THE TAX RETURNS. THE INITIAL DRAFT RETURN IS REVIEWED BY BPM AND MOWSF FINANCE STAFF; ITEMS ARE DISCUSSED AND REVIEWED. ANY RECOMMENDED CHANGES ARE REFLECTED IN THE RETURN, AND A REVISED DRAFT TAX RETURN IS PREPARED. THE UPDATED DRAFT IS REVIEWED BY THE AUDIT COMMITTEE. THE FULL BOARD RECEIVES A COPY OF THE PUBLIC DISCLOSURE COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ALL MEALS ON WHEELS OF SAN FRANCISCO (MOWSF) REPRESENTATIVES HAVE AN OBLIGATION TO AVOID CONFLICTS OF INTEREST OR THE APPEARANCE OF A CONFLICT BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF MOWSF IN DEALING WITH OUTSIDE ENTITIES OR INDIVIDUALS; TO DISCLOSE REAL AND APPARENT CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR AND WHEN INVOLVING BOARD MEMBERS TO THE PRESIDENT OF THE BOARD; TO REFRAIN FROM PARTICIPATION IN ANY DECISIONS ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT. THE POLICY MUST BE RATIFIED ANNUALLY BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE CURRENT EXECUTIVE DIRECTOR WAS HIRED IN 2007 AND A COMPLETE SURVEY OF COMPENSATION/BENEFITS WAS COMPLETED BY THE SEARCH FIRM THAT CONDUCTED THE SEARCH. BASED ON THEIR PROFESSIONAL REVIEW AND RECOMMENDATION, THE BOARD DETERMINED THE COMPENSATION OF THE EXECUTIVE DIRECTOR TO REFLECT BEST PRACTICES IN THE FIELD. THE COMPENSATION WAS REFLECTIVE OF MOWSF COMPENSATION HISTORY. THE EXECUTIVE DIRECTOR IS EVALUATED BY THE BOARD AND RECEIVES THE SAME CONSIDERATION FOR COMPENSATION THAT ALL MOWSF EMPLOYEES RECEIVE. PERIODICALLY, MOWSF CONDUCTS A SALARY REVIEW OF ALL CLASSIFICATIONS OF EMPLOYEES BASED ON A COMPARISON OF JOB FUNCTIONS AND REVIEW OF AT LEAST FIVE SIMILAR NON-PROFIT ORGANIZATIONS IN SAN FRANCISCO. IN ADDITION, MOWSF COMPARES ITS COMPENSATION AND BENEFITS POLICIES TO COMPARABLE POSITIONS FOR CITY & COUNTY OF SAN FRANCISCO DEPARTMENTS -- SPECIFICALLY THE HUMAN SERVICES AGENCY/DEPARTMENT OF AGING AND ADULT SERVICES. IF IT IS DETERMINED THAT MOWSF COMPENSATION/BENEFIT PACKAGES ARE NOT COMPETITIVE, THE ORGANIZATION HAS MADE, AND MAY MAKE, ONE-TIME ADJUSTMENTS TO BRING THE AGENCY'S COMPENSATION/BENEFITS INTO ALIGNMENT. ALL EMPLOYEEES RECEIVE AN ANNUAL PERFORMANCE EVALUATION AND, WHEN POSSIBLE, RECEIVE MERIT-PAY OR COST-OF-LIVING ADJUSTMENTS DETERMINED BY THE BOARD OF DIRECTORS AS PART OF THE ORGANIZATION'S ANNUAL BUDGET PROCESS. MOWSF DOES NOT DISCRIMINATE IN GIVING UNIQUE COMPENSATION FOR ANY CLASSIFICATION OF EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19	COPIES OF THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Return Reference

Explanation

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

BPM LLP AND MEALS ON WHEELS OF SAN FRANCISCO (MOWSF) STAFF WORK TOGETHER TO GATHER THE REQUIRED TAX INFORMATION NECESSARY TO COMPLETE THE TAX RETURNS. THE INITIAL DRAFT RETURN IS REVIEWED BY BPM AND MOWSF FINANCE STAFF; ITEMS ARE DISCUSSED AND REVIEWED. ANY RECOMMENDED CHANGES ARE REFLECTED IN THE RETURN, AND A REVISED DRAFT TAX RETURN IS PREPARED. THE UPDATED DRAFT IS REVIEWED BY THE AUDIT COMMITTEE. THE FULL BOARD RECEIVES A COPY OF THE PUBLIC DISCLOSURE COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING.

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

ALL MEALS ON WHEELS OF SAN FRANCISCO (MOWSF) REPRESENTATIVES HAVE AN OBLIGATION TO AVOID CONFLICTS OF INTEREST OR THE APPEARANCE OF A CONFLICT BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF MOWSF IN DEALING WITH OUTSIDE ENTITIES OR INDIVIDUALS; TO DISCLOSE REAL AND APPARENT CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR AND WHEN INVOLVING BOARD MEMBERS TO THE PRESIDENT OF THE BOARD; TO REFRAIN FROM PARTICIPATION IN ANY DECISIONS ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT. THE POLICY MUST BE RATIFIED ANNUALLY BY THE BOARD OF DIRECTORS.

FORM 990, PART VI, SECTION B, LINE 15

THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE CURRENT EXECUTIVE DIRECTOR WAS HIRED IN 2007 AND A COMPLETE SURVEY OF COMPENSATION/BENEFITS WAS COMPLETED BY THE SEARCH FIRM THAT CONDUCTED THE SEARCH. BASED ON THEIR PROFESSIONAL REVIEW AND RECOMMENDATION, THE BOARD DETERMINED THE COMPENSATION OF THE EXECUTIVE DIRECTOR TO REFLECT BEST PRACTICES IN THE FIELD. THE COMPENSATION WAS REFLECTIVE OF MOWSF COMPENSATION HISTORY. THE EXECUTIVE DIRECTOR IS EVALUATED BY THE BOARD AND RECEIVES THE SAME CONSIDERATION FOR COMPENSATION THAT ALL MOWSF EMPLOYEES RECEIVE. PERIODICALLY, MOWSF CONDUCTS A SALARY REVIEW OF ALL CLASSIFICATIONS OF EMPLOYEES BASED ON A COMPARISON OF JOB FUNCTIONS AND REVIEW OF AT LEAST FIVE SIMILAR NON-PROFIT ORGANIZATIONS IN SAN FRANCISCO. IN ADDITION, MOWSF COMPARES ITS COMPENSATION AND BENEFITS POLICIES TO COMPARABLE POSITIONS FOR CITY & COUNTY OF SAN FRANCISCO DEPARTMENTS -- SPECIFICALLY THE HUMAN SERVICES AGENCY/DEPARTMENT OF AGING AND ADULT SERVICES. IF IT IS DETERMINED THAT MOWSF COMPENSATION/BENEFIT PACKAGES ARE NOT COMPETITIVE, THE ORGANIZATION HAS MADE, AND MAY MAKE, ONE-TIME ADJUSTMENTS TO BRING THE AGENCY'S COMPENSATION/BENEFITS INTO ALIGNMENT. ALL EMPLOYEEES RECEIVE AN ANNUAL PERFORMANCE EVALUATION AND, WHEN POSSIBLE, RECEIVE MERIT-PAY OR COST-OF-LIVING ADJUSTMENTS DETERMINED BY THE BOARD OF DIRECTORS AS PART OF THE ORGANIZATION'S ANNUAL BUDGET PROCESS. MOWSF DOES NOT DISCRIMINATE IN GIVING UNIQUE COMPENSATION FOR ANY CLASSIFICATION OF EMPLOYEE.

FORM 990, PART VI, SECTION C, LINE 19

COPIES OF THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

FORM 990, PART XII, LINE 2C

THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Software ID:
Software Version: