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
Washburn Center for Children
 
Employer identification number

41-0711618
Return Reference Explanation
Form 990, Part VI, Section A, line 1 The Executive Committee is comprised of the current officers, the chairs of the standing committees, and all immediate Past Presidents who are still directors. The Executive committee is authorized to act with the full authority of the board during intervals between meetings of the board.
Form 990, Part VI, Section B, line 11b The Form 990 is initially reviewed by the CEO and the Finance Committee of the board. The Form 990 is discussed at a Finance Committee meeting prior to a presentation to the board. The Board of Directors then review and discuss the Form 990 and approve the filing.
Form 990, Part VI, Section B, line 12c It is the responsibility of every employee, supervisor, executive and others responsible for carrying out the organization's activities to immediately report suspected misconduct, dishonesty or conflict of interest verbally or in writing to the CEO, Director of Operations , or the board of directors President. If the incident involves the CEO, it should be reported to the Director of Operations or the board of directors President. If the incident involves the Director of Operations, it should be reported to the CEO or the board of directors President. To facilitate reporting of suspected violations, especially in those situations where the reporting individual wishes to remain anonymous, the organization has established an anonymous voicemail box, which will be monitored by the Director of Operations and the board of directors President. Employees may also report suspected violations anonymously in writing to the CEO, Director of Operations, or the board of directors President. In appropriate circumstances, the CEO (or Director of Operations, if the incident involves the CEO) will notify an officer of the Washburn board of significant reported incidents on a timely basis. With support from the CEO, the Director of Operations has primary responsibility for all follow-up and investigations of each reported incident, except if the incident involves the Director of Operations. The board of directors will review any issues reported to them. A journal of reported incidents, follow-up actions taken and resolutions will be kept and reviewed annually by the CEO, Director of Operations, and the Finance Committee Chair as part of the annual audit process. During their employee orientation process, all employees will review and sign an acknowledgment that they have read and understand the code of ethics policy. An original signed copy will be kept in each personnel file. All supervisors and executives are required to sign the policy and reporting procedures annually. The code of ethics policy will be reviewed by the Finance Committee annually. Any changes will be approved by the board of directors.
Form 990, Part VI, Section B, line 15a There are two components to the CEO's compensation, his annual salary and incentive pay. The annual salary is set as a part of his review by the Executive Committee. In this review, the Human Resources Director provides the CEO and the Executive Committee with a history of his compensation and the annual salaries of about 10 other nonprofit executives as examples (some are higher and some are lower than his salary). The annual salary is based on years of experience as an executive director, the size and kind of agency that Washburn is, the compensation that we need to provide to key staff that are generally licensed and often PhD's, and the performance of the individual in the position. More general nonprofit salary surveys are so broad that they do not adequately reflect the influence of some of these issues. More specific salary surveys, such as the one done by the Minnesota Association of Community Mental Health Providers, are mostly out state community mental health centers which reflect much lower salaries than executive directors in metropolitan organizations. Many of these have little or no fund raising component to them, and many of them are largely public sector funding. The CEO's incentive pay is framed by a board policy on executive compensation that indicates the board preference to have some of the CEO's compensation tied to annual incentives. The annual objectives to be incentivized and the amount of incentive tied to each objective are determined through conversation between the Executive Committee and CEO as a part of the annual performance review. The CEO reports on his achievements or failures to achieve the previous year's objectives and indicates the level of incentive pay that he thinks he has achieved for each objective. The Executive Committee either agrees with his assessment or provides an alternative assessment and level of incentive pay. The objectives and the level of incentive for the coming year are proposed by the CEO as part of his review and then considered and modified if necessary by the Executive Committee. The committee and CEO then draft and sign a written statement of what they have agreed upon for the coming year. The CEO reviews the salary for the Director of Operations annually. The Director of Operations receives benefits at the same level as other employees of the agency.
Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request. The organization's financial data is also available at www.guidestar.org.
Form 990, Part XI, line 9: Equity transfer from Washburn Center for Children Holding Company 190,500.
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


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