TY 2019 Form 990 Schedule O

efile Public Visual Render ObjectId: 202110399349300776 - Submission: 2021-02-08 TIN: 06-0916407

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

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

SOUTHWESTERN CT AGENCY ON AGING INC

Employer identification number

06-0916407

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	SWCAA HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY FINANCE COMMITTEE AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PRESENTED BY THE FINANCE CHAIR TO THE BOARD FOR APPROVAL. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	ALL BOARD MEMBERS AND STAFF MEMBERS WILL BE ASKED TO SIGN AN ANNUAL DECLARATORY STATEMENT WHICH DISCLOSES EMPLOYMENT OR PARTICIPATION IN ALL OTHER ORGANIZATIONS, BOARDS AND COMMISSIONS ON WHICH THEY CURRENTLY SERVE. A SIGNATURE ACKNOWLEDGING RECEIPT OF AND ACCEPTANCE OF THE ETHICS POLICY IS ALSO REQUIRED AND DECLARES THEIR INTENT TO AVOID PARTICIPATION IN DISCUSSION OR IN VOTING ON ANY ISSUE AFFECTING ONE OF THOSE BOARDS OR COMMISSIONS OR THAT DOES NOT SERVE THE BEST INTEREST OF THE SOUTHWESTERN CT AGENCY ON AGING. BOARD MEMBERS, EMPLOYEES AND OFFICERS OF PRIVATE AGENCIES OR OTHER COMMUNITY AGENCIES OR OF ANY MUNICIPAL OR GOVERNMENT BODY MAY SERVE ON THE BOARD OF DIRECTORS; BUT MAY NOT VOTE OR PARTICIPATE IN DISCUSSION OF MATTERS RELATED TO THE FINANCIAL OR CONTRACTUAL AFFAIRS OF THEIR AGENCY OR BODY. ALL VOTES TAKEN BY THE BOARD MEMBERS ARE REVIEWED AND ANYONE HAVING A POTENTIAL CONFLICT OF INTEREST IS RECUSED.
FORM 990, PART VI, SECTION B, LINE 15A	EXECUTIVE DIRECTOR COMPENSATION - INITIAL COMPENSATION (07/2007) WAS DETERMINED AFTER A REVIEW OF SIMILAR NONPROFIT EXECUTIVE DIRECTOR COMPENSATION USING CT DEPARTMENT OF LABOR RESOURCES AND THE GUIDESTAR NONPROFIT COMPENSATION REPORT. IN SUBSEQUENT YEARS, THE EXECUTIVE DIRECTOR RECEIVED THE SAME COST OF LIVING INCREASE AS ALL OTHER STAFF MEMBERS. THE COST OF LIVING INCREASE IS RECOMMENDED BY THE FINANCE COMMITTEE AND VOTED ON AS PART OF THE BOARD'S BUDGET APPROVAL PROCESS IN SEPTEMBER OF EACH YEAR FOR THE FISCAL YEAR BEGINNING OCTOBER 1. IN MARCH OF 2016, THE EXECUTIVE DIRECTOR'S COMPENSATION WAS EVALUATED WITH MEMBERS OF THE PERSONNEL COMMITTEE REVIEWING COMPARABILITY DATA FROM OTHER AREA AGENCIES ON AGING AND NONPROFIT LEADER SALARY. A FORMAL RECOMMENDATION WENT FROM THE PERSONNEL COMMITTEE TO THE FINANCE COMMITTEE AND WAS APPROVED BY THE FULL BOARD ON FEBRUARY 18, 2016. THIS APPROVAL IS DOCUMENTED IN A PERSONNEL MEMO FROM THE BOARD CHAIRMAN AND THE BOARD'S APPROVAL IS DOCUMENTED IN THE FEBRUARY 18, 2016 BOARD MINUTES. FINANCE DIRECTOR AND DIRECTOR OF CARE MANAGEMENT - SALARIES WERE ESTABLISHED UPON HIRE BASED ON COMPARABILITY DATA AND HISTORICAL SALARY DATA. IN SUBSEQUENT YEARS, THE FINANCE AND CARE MANAGEMENT DIRECTORS RECEIVED THE SAME COST OF LIVING INCREASE AS ALL OTHER STAFF MEMBERS. THE COST OF LIVING INCREASE IS RECOMMENDED BY THE FINANCE COMMITTEE AND VOTED ON AS PART OF THE BOARD'S BUDGET APPROVAL PROCESS IN SEPTEMBER OF EACH YEAR FOR THE FISCAL YEAR BEGINNING OCTOBER 1.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE AGENCY'S WEB-SITE.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Return Reference

Explanation

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

SWCAA HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY FINANCE COMMITTEE AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PRESENTED BY THE FINANCE CHAIR TO THE BOARD FOR APPROVAL. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE.

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

ALL BOARD MEMBERS AND STAFF MEMBERS WILL BE ASKED TO SIGN AN ANNUAL DECLARATORY STATEMENT WHICH DISCLOSES EMPLOYMENT OR PARTICIPATION IN ALL OTHER ORGANIZATIONS, BOARDS AND COMMISSIONS ON WHICH THEY CURRENTLY SERVE. A SIGNATURE ACKNOWLEDGING RECEIPT OF AND ACCEPTANCE OF THE ETHICS POLICY IS ALSO REQUIRED AND DECLARES THEIR INTENT TO AVOID PARTICIPATION IN DISCUSSION OR IN VOTING ON ANY ISSUE AFFECTING ONE OF THOSE BOARDS OR COMMISSIONS OR THAT DOES NOT SERVE THE BEST INTEREST OF THE SOUTHWESTERN CT AGENCY ON AGING. BOARD MEMBERS, EMPLOYEES AND OFFICERS OF PRIVATE AGENCIES OR OTHER COMMUNITY AGENCIES OR OF ANY MUNICIPAL OR GOVERNMENT BODY MAY SERVE ON THE BOARD OF DIRECTORS; BUT MAY NOT VOTE OR PARTICIPATE IN DISCUSSION OF MATTERS RELATED TO THE FINANCIAL OR CONTRACTUAL AFFAIRS OF THEIR AGENCY OR BODY. ALL VOTES TAKEN BY THE BOARD MEMBERS ARE REVIEWED AND ANYONE HAVING A POTENTIAL CONFLICT OF INTEREST IS RECUSED.

FORM 990, PART VI, SECTION B, LINE 15A

EXECUTIVE DIRECTOR COMPENSATION - INITIAL COMPENSATION (07/2007) WAS DETERMINED AFTER A REVIEW OF SIMILAR NONPROFIT EXECUTIVE DIRECTOR COMPENSATION USING CT DEPARTMENT OF LABOR RESOURCES AND THE GUIDESTAR NONPROFIT COMPENSATION REPORT. IN SUBSEQUENT YEARS, THE EXECUTIVE DIRECTOR RECEIVED THE SAME COST OF LIVING INCREASE AS ALL OTHER STAFF MEMBERS. THE COST OF LIVING INCREASE IS RECOMMENDED BY THE FINANCE COMMITTEE AND VOTED ON AS PART OF THE BOARD'S BUDGET APPROVAL PROCESS IN SEPTEMBER OF EACH YEAR FOR THE FISCAL YEAR BEGINNING OCTOBER 1. IN MARCH OF 2016, THE EXECUTIVE DIRECTOR'S COMPENSATION WAS EVALUATED WITH MEMBERS OF THE PERSONNEL COMMITTEE REVIEWING COMPARABILITY DATA FROM OTHER AREA AGENCIES ON AGING AND NONPROFIT LEADER SALARY. A FORMAL RECOMMENDATION WENT FROM THE PERSONNEL COMMITTEE TO THE FINANCE COMMITTEE AND WAS APPROVED BY THE FULL BOARD ON FEBRUARY 18, 2016. THIS APPROVAL IS DOCUMENTED IN A PERSONNEL MEMO FROM THE BOARD CHAIRMAN AND THE BOARD'S APPROVAL IS DOCUMENTED IN THE FEBRUARY 18, 2016 BOARD MINUTES. FINANCE DIRECTOR AND DIRECTOR OF CARE MANAGEMENT - SALARIES WERE ESTABLISHED UPON HIRE BASED ON COMPARABILITY DATA AND HISTORICAL SALARY DATA. IN SUBSEQUENT YEARS, THE FINANCE AND CARE MANAGEMENT DIRECTORS RECEIVED THE SAME COST OF LIVING INCREASE AS ALL OTHER STAFF MEMBERS. THE COST OF LIVING INCREASE IS RECOMMENDED BY THE FINANCE COMMITTEE AND VOTED ON AS PART OF THE BOARD'S BUDGET APPROVAL PROCESS IN SEPTEMBER OF EACH YEAR FOR THE FISCAL YEAR BEGINNING OCTOBER 1.

FORM 990, PART VI, SECTION C, LINE 19

GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE AGENCY'S WEB-SITE.

FORM 990, PART XII, LINE 2C:

THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. 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

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