| Form 990, Part VI, Line 1a Delegate broad authority to a committee |
THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD CHAIR, VICE-CHAIR, SECRETARY, TREASURER, PAST CHAIR AND UP TO 2 MEMBERS AT LARGE, SO LONG AS EACH PERSON IS ALSO A DIRECTOR. EXCEPT AS ITS POWERS MAY BE OTHERWISE LIMITED BY THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE, AND MAY EXERCISE, THE AUTHORITY TO CONDUCT THE BUSINESS AND AFFAIRS OF THE CHANNEL ISLANDS YMCA. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body |
THE AUDIT COMMITTEE AND FINANCE COMMITTEE MEMBERS ARE ASSIGNED THE RESPONSIBILITY OF REVIEWING THE IRS 990. AFTER REVIEW BY THE COMMITTEE MEMBERS, ANY NECESSARY CHANGES ARE MADE AND THE IRS 990 IS SENT OUT TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. THE FORM IS THEN FILED WITH THE IRS AND A COPY IS INCLUDED ON THE ORGANIZATION'S WEBSITE. |
| Form 990, Part VI, Line 12c Conflict of interest policy |
THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY DISTRIBUTING THE POLICY AND REQUESTING THE COMPLETION OF THE CONFLICT OF INTEREST QUESTIONNAIRE. THIS PROCESS IS PERFORMED ANNUALLY AND ADDRESSED AT A BOARD OF DIRECTORS MEETING. QUESTIONNAIRES ARE SENT TO THE BOARD OF DIRECTORS, BOARD OF MANAGERS AND KEY STAFF. RECEIPT OF THE QUESTIONNAIRES IS MONITORED BY THE CFO WHO ENSURES THAT THE FORMS ARE COMPLETED AND RETURNED. ANY POTENTIAL CONFLICT OF INTEREST ISSUES ARE SUBMITTED TO THE GOVERNANCE COMMITTEE FOR REVIEW, DISCUSSION, POSSIBLE ACTION AND OR DISCLOSURE IN THE AUDITED FINANCIAL STATEMENTS AND IRS 990. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official |
THE PRESIDENT/CEO RECEIVES AN ANNUAL FORMAL PERFORMANCE EVALUATION BY THE EXECUTIVE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS IN EXECUTIVE SESSION. THE REVIEW INCORPORATES VARIOUS INDEPENDENT NATIONALLY RECOGNIZED COMPENSATION STUDIES OF COMPARABLE NONPROFIT PRESIDENT/CEO COMPENSATION. BASED ON THESE STUDIES, THE COMPENSATION COMMITTEE REVIEWS AND DEEMS REASONABLE THE COMPENSATION OF THE PRESIDENT/CEO. THE ANNUAL COMPENSATION AMOUNT IS REPORTED TO AND APPROVED BY THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees |
ALL OFFICERS AND KEY STAFF, OTHER THAN THE CEO, RECEIVE ANNUAL PERFORMANCE REVIEWS BY THE PRESIDENT/CEO. COMPENSATION IS DETERMINED BY SALARY GUIDELINES ESTABISHED BY THE DIRECTOR OF HUMAN RESOURCES AND REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE. THE SALARY GUIDELINES ALSO INCORPORATE NATIONALLY RECOGNIZED COMPENSATION STUDIES FOR SIMILAR NONPROFIT POSITIONS. THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS AND REPORTS THE ANNUAL COMPENSATION OF THE CFO TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ALSO APPROVES THE CFO'S COMPENSATION. |
| Form 990, Part VI, Line 19 Required documents available to the public |
ALL DOCUMENTS ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS AT THE ORGANIZATION'S HEADQUARTERS AND YMCA BRANCHES. THE AUDITED FINANCIAL STATEMENTS AND IRS 990 ARE AVAILABLE ON THE ORGANIZATION'S AND GUIDESTAR'S WEBSITES. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue |
Other Program Revenue - Total Revenue: 1284224, Related or Exempt Function Revenue: 1284224, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XII, Line 2c RESPONSIBILITY FOR AUDIT OVERSIGHT |
THE CHANNEL ISLANDS YMCA COMPLIES WITH THE CALIFORNLA NONPROFIT INTEGRITY ACT OF 2004 WHICH REQUIRES THE ESTABLISHMENT AND MAINTENANCE OF AN AUDIT COMMITTEE FOR ANY CHARITY WITH GROSS REVENUES OF $2 MILLION OR MORE. THE ORGANIZATION'S AUDIT COMMITTEE HAS THE RESPONSIBILITY OF HIRING THE AUDITORS, OVERSEEING THE AUDIT, REVIEWING THE AUDITED FINANCIAL STATEMENTS, AND RECOMMENDING THE APPROVAL OF THE AUDITED FINANCIAL STATEMENTS TO THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE CURRENTLY INCLUDES FIVE MEMBERS WITH EXPERIENCE IN ACCOUNTING, FINANCE, REAL ESTATE AND INVESTING. |
Attach to Form 990 or 990-EZ.