TY 2023 Form 990 Schedule O

efile Public Visual Render ObjectId: 202401929349300805 - Submission: 2024-07-10 TIN: 25-1726013

SCHEDULE O
(Form 990)

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

WASHINGTON COUNTY COMMUNITY FOUNDATION

Employer identification number

25-1726013

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	ORGANIZATION'S PROCESS TO REVIEW FORM 990 - THE FINANCE AND AUDIT COMMITTEE IS RESPONSIBLE FOR MEETING ANNUALLY WITH THE FOUNDATION AUDITORS TO REVIEW THE FORM 990. AFTER REVIEW BY THIS COMMITTEE, THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF TRUSTEES IN ADVANCE OF A SCHEDULED MEETING OF THE FULL BOARD. THE FOUNDATION TREASURER, OR OTHER MEMBER OF THE FINANCE AND AUDIT COMMITTEE WHO HAS MET WITH THE AUDITORS, SHALL PROVIDE AN OVERVIEW OF THE DOCUMENT AND RESPOND TO ANY QUESTIONS POSED BY ANY TRUSTEE AT THE SCHEDULED MEETING. AFTER A THOROUGH REVIEW AND SATISFACTORY RESPONSE TO ALL QUESTIONS POSED, THE CHAIRMAN SHALL ASK FOR A VOTE TO ACCEPT THE FORM 990 AND TO AUTHORIZE THE PRESIDENT AND CEO TO FILE WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	ENFORCEMENT OF CONFLICTS POLICY TRUSTEES, STAFF AND COMMITTEE MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE, USING A PRESCRIBED FORM, ANY ORGANIZATION WITH WHICH THEY HAVE A CONFLICT OF INTEREST. A SCHEDULE OF THESE CONFLICTS IS PREPARED AND REFERENCED THROUGHOUT THE YEAR WHEN ACTION ITEMS ARE ADVANCED. ABSTENTIONS ARE RECORDED IN THE MEETING MINUTES FOR THOSE WITH A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION PROCESS FOR TOP OFFICIAL - THE PRESIDENT/CEO'S ANNUAL REVIEW SHALL BE CONDUCTED BY THE CHAIRMAN OF THE BOARD IN THE FOURTH QUARTER OF EACH YEAR IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, USING THE ESTABLISHED CEO PERFOMANCE APPRAISAL FORM. THE ANNUAL APPRAISAL, IN CONJUNCTION WITH THE SALARY TABLES PUBLISHED BY THE COUNCIL ON FOUNDATIONS AND A COMPARISON OF SALARIES FOR SIMILAR POSITIONS AT LOCAL NOT-FOR-PROFITS, SHALL BE THE BASIS FOR CONSIDERATION OF ANY SALARY CHANGES. COMPENSATION PROCESS FOR OFFICERS - ALL SALARY CHANGES FOR FOUNDATION STAFF MUST BE APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	THE FOUNDATION BY-LAWS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE FOUNDATION WEBSITE, WWW.WCCF.NET, IN ADDITION THESE ITEMS. ARE AVAILABLE IN PRINT AT THE FOUNDATION HEADQUARTERS. AUDITED FINANCIAL STATEMENTS AND IRS 990 FORMS ARE AVAILABLE UPON REQUEST.

Return Reference

Explanation

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

ORGANIZATION'S PROCESS TO REVIEW FORM 990 - THE FINANCE AND AUDIT COMMITTEE IS RESPONSIBLE FOR MEETING ANNUALLY WITH THE FOUNDATION AUDITORS TO REVIEW THE FORM 990. AFTER REVIEW BY THIS COMMITTEE, THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF TRUSTEES IN ADVANCE OF A SCHEDULED MEETING OF THE FULL BOARD. THE FOUNDATION TREASURER, OR OTHER MEMBER OF THE FINANCE AND AUDIT COMMITTEE WHO HAS MET WITH THE AUDITORS, SHALL PROVIDE AN OVERVIEW OF THE DOCUMENT AND RESPOND TO ANY QUESTIONS POSED BY ANY TRUSTEE AT THE SCHEDULED MEETING. AFTER A THOROUGH REVIEW AND SATISFACTORY RESPONSE TO ALL QUESTIONS POSED, THE CHAIRMAN SHALL ASK FOR A VOTE TO ACCEPT THE FORM 990 AND TO AUTHORIZE THE PRESIDENT AND CEO TO FILE WITH THE INTERNAL REVENUE SERVICE.

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

ENFORCEMENT OF CONFLICTS POLICY TRUSTEES, STAFF AND COMMITTEE MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE, USING A PRESCRIBED FORM, ANY ORGANIZATION WITH WHICH THEY HAVE A CONFLICT OF INTEREST. A SCHEDULE OF THESE CONFLICTS IS PREPARED AND REFERENCED THROUGHOUT THE YEAR WHEN ACTION ITEMS ARE ADVANCED. ABSTENTIONS ARE RECORDED IN THE MEETING MINUTES FOR THOSE WITH A CONFLICT OF INTEREST.

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

COMPENSATION PROCESS FOR TOP OFFICIAL - THE PRESIDENT/CEO'S ANNUAL REVIEW SHALL BE CONDUCTED BY THE CHAIRMAN OF THE BOARD IN THE FOURTH QUARTER OF EACH YEAR IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, USING THE ESTABLISHED CEO PERFOMANCE APPRAISAL FORM. THE ANNUAL APPRAISAL, IN CONJUNCTION WITH THE SALARY TABLES PUBLISHED BY THE COUNCIL ON FOUNDATIONS AND A COMPARISON OF SALARIES FOR SIMILAR POSITIONS AT LOCAL NOT-FOR-PROFITS, SHALL BE THE BASIS FOR CONSIDERATION OF ANY SALARY CHANGES. COMPENSATION PROCESS FOR OFFICERS - ALL SALARY CHANGES FOR FOUNDATION STAFF MUST BE APPROVED BY THE BOARD OF DIRECTORS.

FORM 990, PART VI, SECTION C, LINE 19

THE FOUNDATION BY-LAWS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE FOUNDATION WEBSITE, WWW.WCCF.NET, IN ADDITION THESE ITEMS. ARE AVAILABLE IN PRINT AT THE FOUNDATION HEADQUARTERS. AUDITED FINANCIAL STATEMENTS AND IRS 990 FORMS ARE AVAILABLE UPON REQUEST.

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

Cat. No. 51056K

Schedule O (Form 990) 2023

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