Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE JACKSON COUNTY FREE HEALTH CLINIC INC
Employer identification number
45-0539496
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
561,644
561,644
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
561,644
561,644
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
336,977
6
Public Support. Subtract line 5 from line 4.
224,667
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
561,644
561,644
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
8,357
8,357
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
48,275
48,275
11
Total support (Add lines 7 through 10).
618,276
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
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 to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE JACKSON COUNTY FREE HEALTH CLINIC INC
Employer identification number
45-0539496
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE SHARED CARE FREE CLINIC EXISTS TO CREATE PARTNERSHIPS WITH PATIENTS, MEDICAL STAFF AND THE LOCAL COMMUNITY TO PROVIDE QUALITY HEALTH CARE AND MEDICATIONS TO UNINSURED ADULTS WITH CHRONIC ILLNESS SO THAT PATIENTS CAN LIVE HEALTHY, PRODUCTIVE LIVES.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
ANNUAL FORM 990 REVIEW POLICY THIS ANNUAL FORM 990 REVIEW POLICY (POLICY) ADDRESSES THE REVIEW PROCEDURES AND PROCESSES REQUIRED FOR COMPLIANCE BY THE JACKSON COUNTY FREE HEALTH CLINIC, INC., (THE CLINIC) AS TO ITS ANNUAL FEDERAL FORM 990 SUBMISSIONS FOR PURPOSES OF MAINTAINING ITS TAX-EXEMPT STATUS. THE POLICY IS, AND SHALL BE AS FOLLOWS: A. THE CLINIC IS COMMITTED TO PROVIDING ACCURATE AND TIMELY INFORMATION TO THE INTERNAL REVENUE SERVICE IN THE ANNUAL FILING OF THE REQUIRED FORM 990. B. PRIOR TO THE FILING OF THE ANNUAL FORM 990, A COPY OF THE ENTIRE COMPLETED FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS BY NOTICE AS ALLOWED FOR PURSUANT TO THE BYLAWS OF THE CLINIC. C. THE ENTIRE BOARD OF DIRECTORS, THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE WILL REVIEW THE ENTIRE FORM 990 BEFORE THE FILING OF THE SAME. THE RESULTS OF EACH COMMITTEE REVIEW SHALL BE REPORTED TO THE ENTIRE BOARD OF DIRECTORS. D. SHOULD ANY MATERIAL DISCREPANCIES OR ERRORS BE NOTED DURING THE REVIEW, THE FORM 990 WILL BE CORRECTED PRIOR TO FILING. E. THE BOARD OF DIRECTORS AND ADMINISTRATION FOR THE CLINIC WILL COMPLY WITH ANY FURTHER, ADDITIONAL, OR LATER ADOPTED REQUIREMENTS IMPOSED BY THE INTERNAL REVENUE SERVICE WITH REGARD TO THE REVIEW OF THE FORM 990.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
CONFLICT OF INTEREST POLICY ARTICLE I INTRODUCTION THE LAW REQUIRES INDIVIDUALS WHO MANAGE AND GOVERN ORGANIZATIONS (FIDUCIARIES) TO EXERCISE DUE CARE IN ADMINISTERING THE CHARITYS AFFAIRS. THIS REQUIREMENT IS KNOWN AS THE DUTY OF CARE. THE LAW ALSO PROHIBITS FIDUCIARIES FROM USING THEIR POSITION TO OBTAIN PERSONAL GAIN FOR THEMSELVES OR OTHERS AT THE CHARITYS EXPENSE. THIS REQUIREMENT IS KNOWN AS THE DUTY OF LOYALTY. PAYING CAREFUL ATTENTION TO TRANSACTIONS WHERE THERE MAY BE A CONFLICT OF INTEREST ENSURES THAT A FIDUCIARY DOES NOT BREACH HIS OR HER DUTIES OF CARE AND LOYALTY TO THE ORGANIZATION. IT CAN ALSO HELP INSTILL PUBLIC TRUST BY DEMONSTRATING THAT FIDUCIARIES ARE COMMITTED TO MANAGING AN ORGANIZATION WITH THE UTMOST INTEGRITY AND GOOD FAITH AND IN THE BEST INTEREST OF THE ORGANIZATION AND ITS CHARITABLE MISSION. CONFLICTS OF INTEREST OCCUR IN OUR EVERYDAY LIVES WHEN MULTIPLE LOYALTIES PULL US TOWARD OPPOSITE COURSES OF ACTION. IN THE CONTEXT OF CHARITIES, A CONFLICT OF INTEREST MAY OCCUR WHEN PERSONAL INTERESTS PREVENT AN INDIVIDUAL FROM MAKING AN IMPARTIAL DECISION THAT IS IN THE BEST INTEREST OF THE CHARITY. APPLICABLE LEGAL STANDARDS AND PROHIBITIONS DIFFER DEPENDING ON WHETHER THE CHARITY INVOLVED IS A PUBLIC CHARITY OR A PRIVATE FOUNDATION, WHETHER THE TRANSACTION IS FINANCIAL OR NONFINANCIAL IN NATURE, WHETHER STATE OR FEDERAL LAW IS MOST PERTINENT AND WHETHER THE CHARITY IS ORGANIZED AS A TRUST OR A CORPORATION. A WRITTEN CONFLICT OF INTEREST POLICY THAT IS ENFORCED PROVIDES SAFEGUARDS TO PREVENT TRANSACTIONS THAT MAY VIOLATE THE LAW OR A FIDUCIARYS DUTY OF LOYALTY. A WRITTEN POLICY CAN ALSO HELP THE BOARD SPOT TRANSACTIONS THAT GIVE THE APPEARANCE OF A CONFLICT OF INTEREST BEFORE THEY OCCUR. ARTICLE II PURPOSE THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE INTERESTS OF THE JACKSON COUNTY FREE HEALTH CLINIC, INC., (THE CLINIC) AND ITS TAX-EXEMPT STATUS WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE CLINIC, OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NON-PROFIT AND CHARITABLE ORGANIZATIONS. ARTICLE III DEFINITIONS A. INTERESTED PERSON ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, AS DEFINED BELOW, IS AN INTERESTED PERSON. B. FINANCIAL INTEREST A PERSON HAS A FINANCIAL INTEREST IF THE PERSON HAS, DIRECTLY OR INDIRECTLY, THROUGH BUSINESS, INVESTMENT OR FAMILY: 1. AN OWNERSHIP OR INVESTMENT INTEREST IN ANY ENTITY WITH WHICH THE CLINIC HAS A TRANSACTION OR ARRANGEMENT. 2. COMPENSATION ARRANGEMENT WITH THE CLINIC OR WITH ANY ENTITY OR INDIVIDUAL WITH WHICH THE CLINIC HAS A TRANSACTION OR ARRANGEMENT, OR 3. A POTENTIAL OWNERSHIP OR INVESTMENT INTEREST IN, OR COMPENSATION ARRANGEMENT WITH, ANY ENTITY OR INDIVIDUAL WITH WHICH THE CLINIC IS NEGOTIATING A TRANSACTION OR ARRANGEMENT. COMPENSATION INCLUDES DIRECT AND INDIRECT REMUNERATION AS WELL AS GIFTS OR FAVORS THAT ARE NOT INSUBSTANTIAL. A FINANCIAL INTEREST IS NOT NECESSARILY A CONFLICT OF INTEREST. UNDER ARTICLE IV, SECTION B, A PERSON WHO HAS A FINANCIAL INTEREST MAY HAVE A CONFLICT OF INTEREST ONLY IF THE APPROPRIATE GOVERNING BOARD OR COMMITTEE DECIDES THAT A CONFLICT OF INTEREST EXISTS. ARTICLE IV PROCEDURES A. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN NTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. B. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. C. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST 1. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. 2. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CLINIC CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CLINICS BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. D. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY 1. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. 2. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. ARTICLE V RECORDS OF PROCEEDINGS THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD-DELEGATED POWERS SHALL CONTAIN: 1. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARDS OR COMMITTEES DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. 2. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. ARTICLE VI COMPENSATION 1. A VOTING MEMBER OF THE GOVERNING BOARD WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM THE CLINIC FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBERS COMPENSATION. 2. A VOTING MEMBER OF ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM THE CLINIC FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBERS COMPENSATION. 3. NO VOTING MEMBER OF THE GOVERNING BOARD OR ANY COMMITTEE WHOSE URISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION DIRECTLY OR INDIRECTLY, FROM THE CLINIC, INDIVIDUALLY OR COLLECTIVELY, IS PROHIBITED FROM PROVIDING INFORMATION TO ANY COMMITTEE REGARDING COMPENSATION. ARTICLE VII ANNUAL STATEMENTS EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, 2. HAS READ AND UNDERSTANDS THE POLICY, 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THE CLINIC IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ARTICLE VIII PERIODIC REVIEWS TO ENSURE THE CLINIC OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX- EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED UPON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARMS LENGTH BARGAINING. 2. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE CLINICS WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRA
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
DECEMBER 2010 COMPENSATION REVIEW POLICY THE JACKSON COUNTY FREE HEALTH CLINIC, INC. A MISSOURI NONPROFIT CORPORATION ARTICLE I GENERAL THE JACKSON COUNTY FREE HEALTH CLINIC, INC. (THE CLINIC) UNDERSTANDS THAT IT WORKS WITHIN THE CONTEXT OF A BROADER MARKETPLACE, WHICH INCLUDES NOT ONLY OTHER NONPROFITS, BUT ALSO FOR-PROFIT AND GOVERNMENT ENTITIES. WHILE OPERATING IN THIS MARKETPLACE, IT IS THE CLINICS GOAL TO ATTRACT AND RETAIN QUALIFIED, SKILLED EMPLOYEES. TO THIS END, THE CLINIC WILL CONDUCT A MARKETPLACE SURVEY OF COMPARABLE WAGES, USING COMPARABLE JOB DESCRIPTIONS FROM THE NATIONAL AND LOCAL MARKETPLACE APPROXIMATELY EVERY 3 YEARS. USING THESE MARKETPLACE COMPARISONS, THE CLINIC AND ITS BOARD OF DIRECTORS SHALL DEVELOP AND ESTABLISH MIDPOINTS AND SALARY RANGES FOR ITS EMPLOYED STAFF. THE CLINIC WILL DEVELOP COMPENSATION AND BENEFIT GUIDELINES AS TO: SALARY RANGES SOURCE OF MARKETPLACE COMPARISONS TYPES OF COMPENSATION EXECUTIVE COMPENSATION POLICY, INCLUDING PROHIBITION OF LOANS FRINGE BENEFITS PROVIDED EVERY THREE (3) YEARS, OR AS MAY OTHERWISE BE REQUIRED FOR THE PROPER AND EFFICIENT ADMINISTRATION OF THE CLINIC, THE PERSONNEL COMMITTEE WILL REVIEW COMPENSATION AND BENEFITS OF EACH EMPLOYEE USING THE GUIDELINES DEVELOPED. THE PERSONNEL COMMITTEE WILL BE COMPRISED OF INDEPENDENT MEMBERS FROM THE CLINICS BOARD OF DIRECTORS. THE PERSONNEL COMMITTEE WILL RECOMMEND EXECUTIVE COMPENSATION PACKAGES TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. COMPENSATION WILL BE APPROVED BY A VOTE OF THE BOARD OF DIRECTORS. THE PROCESS AND RESULTS WILL BE DOCUMENTED AND RETAINED PERMANENTLY AS INDICATED IN THE DOCUMENT AND RETENTION POLICY. ARTICLE II EXPENSE REIMBURSEMENT PLAN THE CLINIC WILL REIMBURSE EXPENSES INCURRED BY EMPLOYEES BY USING AN ACCOUNTABLE PLAN. ALL EXPENSES TO BE REIMBURSED WILL BE SUPPORTED BY A COPY OF THE RECEIPT FOR OUT OF POCKET EXPENSES. MILEAGE WILL BE REIMBURSED FOR AUTHORIZED TRAVEL ONLY UPON WRITTEN DOCUMENTATION OF MILES TRAVELED AND PURPOSE OF TRAVEL. ARTICLE III EMPLOYMENT AGREEMENTS ANY EMPLOYMENT AGREEMENTS ENTERED INTO BETWEEN THE CLINIC AND AN EMPLOYEE WILL REFLECT THE TOTAL COMPENSATION FOR THE SERVICES TO BE RENDERED. APPROVED DECEMBER 2010 ARTICLE IV OVERTIME THE CLINIC UNDERSTANDS THAT FROM TIME TO TIME IT IS NECESSARY TO WORK OVERTIME TO COMPLETE WORK WITHIN CERTAIN DEADLINES. TYPICALLY, OVERTIME IS VOLUNTARY; HOWEVER, THERE COULD BE SITUATIONS WHERE IT WOULD BE MANDATORY. OVERTIME IS DEFINED AS TIME WORKED OVER 40 HOURS IN A WORKWEEK (OUR WORKWEEK IS DEFINED AS SUNDAY THROUGH SATURDAY). HOURS WORKED DO NOT INCLUDE SICK TIME, VACATION, EMERGENCY DAY, OPTIONAL HOLIDAYS, OR ORGANIZATION RECOGNIZED HOLIDAYS. WHEN A NON-EXEMPT EMPLOYEE WORKS OVERTIME, IT IS REPORTED ON THEIR TIME ALLOCATION FORM AND PAID AT 1 TIMES THEIR REGULAR RATE IN THE FOLLOWING PAYCHECK. OVERTIME PAY IS ALLOWABLE FOR NONEXEMPT EMPLOYEES ONLY WHEN PRE-APPROVED BY THE EMPLOYEES SUPERVISOR.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
SAME AS ABOVE
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS ARE MADE AVAILABLE DURING NORMAL WORKING HOURS UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.