Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 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 | ||||||
| 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).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 75,353 | 95,200 | 89,669 | 43,321 | 47,560 | 351,103 |
| 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...... | 2,093,553 | 1,623,076 | 1,847,413 | 2,005,978 | 1,720,015 | 9,290,035 |
| 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. | 2,168,906 | 1,718,276 | 1,937,082 | 2,049,299 | 1,767,575 | 9,641,138 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 20,000 | 20,000 | ||||
| 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. | 14,548 | 7,118 | 21,666 | |||
| c | Add lines 7a and 7b.. | 14,548 | 20,000 | 7,118 | 41,666 | ||
| 8 | Public support (Subtract line 7c from line 6.) | 9,599,472 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 2,168,906 | 1,718,276 | 1,937,082 | 2,049,299 | 1,767,575 | 9,641,138 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 6,257 | 3,005 | 1,033 | 9,080 | 8,627 | 28,002 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 6,257 | 3,005 | 1,033 | 9,080 | 8,627 | 28,002 |
| 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,175,163 | 1,721,281 | 1,938,115 | 2,058,379 | 1,776,202 | 9,669,140 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | PRACTITIONERS FROM AROUND THE WORLD. ALL MEMBER INSTITUTIONS CONTRIBUTE TO BOARD-LEVEL DISCUSSIONS AND PROGRAM IDEAS; ONLY FULL-MEMBER INSTITUTIONS OVERSEE GOVERNANCE, VOTING ON BOARD RESOLUTIONS. THE ST. PAUL NEIGHBORHOOD NETWORK (SPNN), THE TWIN CITIES' PREMIER COMMUNITY-RUN MEDIA CENTER AND PUBLIC-ACCESS CABLE PROVIDER, RECOGNIZED HECUA AS ITS "2015 PARTNER OF THE YEAR" FOR THE POWERFUL IMPACT OF ITS SEMESTER-LONG MAKING MEDIA, MAKING CHANGE PROGRAM. UNDER THE DIRECTION OF HECUA FACULTY, MAKING MEDIA, MAKING CHANGE STUDENTS STUDY AND INTERN AT SPNN, EXPLORING MEDIA ETHICS AND MASTERING PRODUCTION TECHNIQUES AND TECHNOLOGIES. THEY THEN APPLY THESE SKILLS IN SERVICE OF SPNN'S MISSION, WHICH IS TO EMPOWER COMMUNITY MEMBERS TO USE MEDIA-PRODUCTION TOOLS TO COMMUNICATE THEIR CONCERNS AND IMPROVE THEIR LIVES. IN RECOGNIZING HECUA, SPNN STATED: "LIKE NO OTHER ORGANIZATION, THIS RELATIONSHIP HAS TOUCHED EVERY ASPECT OF SPNN, FROM COMMUNITY PRODUCTIONS TO DEVELOPMENT, FROM YOUTH PROGRAMS TO COMMUNICATIONS." CONDUCTED 14 EXPERIENTIAL, INTERDISCIPLINARY, COMMUNITY-BASED OFF-CAMPUS PROGRAMS (13 DURING THE FALL AND SPRING SEMESTERS AND 1 DURING THE JANUARY TERM) IN SOUTH AMERICA, EUROPE, THE SOUTH PACIFIC, AND THE UNITED STATES. EACH WAS OPEN TO QUALIFIED STUDENTS FROM HECUA'S MEMBER INSTITUTIONS AS WELL AS NON-MEMBER INSTITUTIONS NATIONWIDE. THOSE PROGRAMS WERE AS FOLLOWS: NOTE - PROGRAMS ARE LISTED BY THE TIME OF YEAR IN WHICH THEY OCCURRED AND THEN WITHIN EACH PERIOD ARE LISTED IN ALPHABETICAL ORDER. PROGRAM NAME: CILA (COMMUNITY INTERNSHIPS IN LATIN AMERICA) LOCATION: ECUADOR TERM: FALL SEMESTER 2014 PROGRAM NAME: DEMOCRACY AND SOCIAL CHANGE IN NORTHERN IRELAND LOCATION: NORTHERN IRELAND AND THE REPUBLIC OF IRELAND TERM: FALL SEMESTER 2014 PROGRAM NAME: ENVIRONMENTAL SUSTAINABILITY: SCIENCE, PUBLIC POLICY, AND COMMUNITY ACTION LOCATION: USA (TWIN CITIES) TERM: FALL SEMESTER 2014 PROGRAM NAME: INEQUALITY IN AMERICA: POLICY, COMMUNITY, AND THE POLITICS OF EMPOWERMENT LOCATION: USA (TWIN CITIES) TERM: FALL SEMESTER 2014 PROGRAM NAME: THE NEW NORWAY: GLOBALIZATION, NATIONAL IDENTITY, AND THE POLITICS OF BELONGING LOCATION: NORWAY AND SWEDEN TERM: FALL SEMESTER 2014 PROGRAM NAME: NEW ZEALAND CULTURE AND THE ENVIRONMENT: A SHARED FUTURE LOCATION: NEW ZEALAND TERM: FALL SEMESTER 2014 PROGRAM NAME: WRITING FOR SOCIAL CHANGE LOCATION: USA (TWIN CITIES) TERM: FALL SEMESTER 2014 PROGRAM NAME: SOCIAL AND POLITICAL TRANSFORMATION IN ECUADOR LOCATION: ECUADOR TERM: JANUARY TERM 2015 PROGRAM NAME: AGRICULTURE & JUSTICE: BUILDING A SUSTAINABLE FOOD SYSTEM LOCATION: USA (TWIN CITIES) TERM: SPRING SEMESTER 2015 PROGRAM NAME: ART FOR SOCIAL CHANGE: INTERSECTIONS OF ART, IDENTITY, AND ADVOCACY LOCATION: USA (TWIN CITIES) TERM: SPRING SEMESTER 2015 PROGRAM NAME: CILA (COMMUNITY INTERNSHIPS IN LATIN AMERICA) LOCATION: ECUADOR TERM: SPRING SEMESTER 2015 PROGRAM NAME: DEMOCRACY AND SOCIAL CHANGE IN NORTHERN IRELAND LOCATION: NORTHERN IRELAND AND THE REPUBLIC OF IRELAND TERM: SPRING SEMESTER 2015 PROGRAM NAME: INEQUALITY IN AMERICA: POLICY, COMMUNITY, AND THE POLITICS OF EMPOWERMENT LOCATION: USA (TWIN CITIES) TERM: SPRING SEMESTER 2015 PROGRAM NAME: MAKING MEDIA, MAKING CHANGE: DIGITAL TECHNOLOGIES, STORYTELLING, AND ACTIVISM LOCATION: USA (TWIN CITIES) TERM: SPRING SEMESTER 2015 EXPANDED TUITION ASSISTANCE GRANTS FOR HECUA STUDENTS BY 42%, ACHIEVING THE HIGHEST-EVER LEVEL OF SUPPORT FOR LOW-INCOME AND FIRST-GENERATION STUDENTS AND STUDENTS OF COLOR. |
| FORM 990, PAGE 6, PART VI, LINE 11B | TAX FORM 990 MUST BE SUBMITTED BY NOVEMBER EACH YEAR, AND THEREFORE THE DOCUMENT, ALONG WITH ITS ATTENDANT SCHEDULES, IS PREPARED EACH SEPTEMBER. AFTER AN INITIAL DRAFT IS READY, THE FOLLOWING STEPS ARE TAKEN: (1)THE DIRECTOR OF OPERATIONS SHARES COPIES OF THE DRAFT WITH ALL MEMBERS OF THE HECUA FINANCE COMMITTEE. THE FINANCE COMMITTEE INCLUDES ONE BOARD OFFICER (THE TREASURER) AND THE EXECUTIVE DIRECTOR IN AN EX OFFICIO STATUS. (2)THE FINANCE COMMITTEE CONVENES IN MID-SEPTEMBER AND, IN CONJUNCTION WITH THE AUDITOR'S REPORT, CONDUCTS A FORMAL REVIEW OF THE 990 DRAFT. THIS IS A FORUM IN WHICH THE DIRECTOR OF OPERATIONS HIGHLIGHTS WHAT HE BELIEVES TO BE THE MOST IMPORTANT DATA IN THE DRAFT AND IN WHICH THE COMMITTEE MEMBERS CAN ASK QUESTIONS, SUGGEST EDITS, POINT OUT POTENTIAL ISSUES, OR REQUEST FURTHER INFORMATION IN SUBSEQUENT FOLLOW-UP. (3)IF THE FINANCE COMMITTEE FINDS THE 990 DRAFT ACCEPTABLE AT ITS MID-SEPTEMBER MEETING, IT VOTES "YES" TO RECOMMEND ITS APPROVAL BY THE FULL BOARD OF DIRECTORS. IF THE COMMITTEE REQUIRES EDITS OR FURTHER INFORMATION FROM THE DIRECTOR OF OPERATIONS, THEN HE AND THE COMMITTEE MEMBERS SUBSEQUENTLY COMMUNICATE BY E-MAIL. IN THIS CASE, A "YES" VOTE TO RECOMMEND APPROVAL TO THE BOARD IS CONDUCTED BY E-MAIL. (4)HAVING RECEIVED A RECOMMENDATION OF APPROVAL FROM THE FINANCE COMMITTEE, THE DIRECTOR OF OPERATIONS SENDS COPIES OF THE 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN ADVANCE OF THEIR ANNUAL OCTOBER MEETING. (5)AT THE ANNUAL OCTOBER MEETING OF THE BOARD OF DIRECTORS, THE TREASURER FORMALLY PRESENTS THE 990 AND OPENS THE FLOOR TO QUESTIONS, COMMENTS, AND CONCERNS. IF THE BOARD IS SATISFIED WITH THE RESPONSES OFFERED BY THE TREASURER AND THE DIRECTOR OF OPERATIONS, IT VOTES TO APPROVE THE 990 AS IT IS WRITTEN. IF CONCERNS OR SUGGESTED EDITS ARISE, THOSE ARE MADE AFTER THE MEETING, AND A VOTE FOR APPROVAL IS CONDUCTED BY E-MAIL. (6)AFTER THE 990 IS APPROVED BY THE BOARD, THE DIRECTOR OF OPERATIONS ASKS BOARD MEMBERS TO DESTROY AND DISCARD ALL DRAFT COPIES THEY STILL POSSESS, AS THESE VERSIONS ARE NOT INTENDED FOR PUBLIC REVIEW. (7)IN NOVEMBER, THE 990 IS SUBMITTED TO THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IN LINE WITH IRS REQUIREMENTS AND THE BEST PRACTICES OF ORGANIZATIONAL OVERSIGHT, HECUA MAINTAINS A CONFLICT-OF-INTEREST POLICY. ON AN ANNUAL BASIS, THIS POLICY IS REVIEWED AND, IF NECESSARY, UPDATED SO THAT EMPLOYEES AND BOARD MEMBERS UNDERSTAND IT AND CAN DISCLOSE ANY RELATIONSHIPS OR TRANSACTIONS THAT MAY APPEAR TO CONTRADICT IT. THE STEPS TAKEN IN THIS ANNUAL REVIEW ARE AS FOLLOWS: (1)THE DIRECTOR OF OPERATIONS SHARES COPIES OF THE CONFLICT-OF-INTEREST POLICY AND DISCLOSURE FORMS WITH THE HECUA PERSONNEL COMMITTEE. THE PERSONNEL COMMITTEE INCLUDES ONE BOARD OFFICER (USUALLY AN AT-LARGE MEMBER OF THE EXECUTIVE COMMITTEE) AND THE EXECUTIVE DIRECTOR IN AN EX OFFICIO STATUS. (2)THE PERSONNEL COMMITTEE CONVENES AND AS PART OF ITS REGULAR AGENDA CONDUCTS A FORMAL REVIEW OF THE POLICY AND DISCLOSURE FORMS. THIS IS A FORUM IN WHICH THE COMMITTEE MEMBERS CAN ASK QUESTIONS, SUGGEST EDITS, OR POINT OUT POTENTIAL ISSUES. (3)IF THE PERSONNEL COMMITTEE BELIEVES THAT THE POLICY CONTINUES TO MEET HECUA'S NEEDS FOR SAFEGUARDING ITSELF, ITS EMPLOYEES, AND ITS BOARD MEMBERS, IT APPROVES ITS CONTINUED USE FOR ANOTHER YEAR. IF THE PERSONNEL COMMITTEE BELIEVES THAT CHANGES ARE NECESSARY, IT SUGGESTS THE OVERALL NATURE OF THE EDITS OR ENHANCEMENTS AND, FOLLOWING THE MEETING, THE DIRECTOR OF OPERATIONS DRAFTS THEM. IN THIS CASE, THE DIRECTOR OF OPERATIONS SHARES THE NEW DRAFT WITH THE PERSONNEL COMMITTEE MEMBERS BY E-MAIL, WHEREBY HE OBTAINS THEIR APPROVAL. (4)WITH THE POLICY'S APPROVAL BY THE PERSONNEL COMMITTEE, THE DIRECTOR OF OPERATIONS DISTRIBUTES COPIES OF THE POLICY AND DISCLOSURE FORMS TO ALL EMPLOYEES AT ONE OF HECUA'S MONTHLY STAFF MEETINGS. EMPLOYEES ARE ASKED TO REVIEW THE FORMER AND COMPLETE THE LATTER. EMPLOYEES MUST SUBMIT THE NEWLY COMPLETED DISCLOSURE FORMS TO THE DIRECTOR OF OPERATIONS BY THE END OF THE MONTH. (5)PRIOR TO ONE OF THE THREE ANNUAL MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR SENDS COPIES OF THE POLICY AND DISCLOSURE FORMS TO BOARD MEMBERS, ASKING THAT THEY REVIEW THE FORMER AND COMPLETE THE LATTER. (6)AT THE SUBSEQUENT MEETING OF THE BOARD OF DIRECTORS, THE COMPLETED DISCLOSURE FORMS ARE COLLECTED. (7)THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT SEPARATELY REVIEW ALL SUBMITTED DISCLOSURE FORMS. IF SOMEONE IS DEEMED TO HAVE OR POTENTIALLY HAVE A MATERIAL CONFLICT-OF-INTEREST, IT IS RESOLVED IN ACCORDANCE WITH THE WRITTEN POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PERSONNEL COMMITTEE IS A STANDING COMMITTEE OF THE BOARD OF DIRECTORS. IT ALWAYS INCLUDES AT LEAST ONE BOARD OFFICER (USUALLY AN AT-LARGE MEMBER OF THE EXECUTIVE COMMITTEE) AND THE EXECUTIVE DIRECTOR IN AN EX OFFICIO STATUS. ITS PRIMARY RESPONSIBILITIES ARE TO REVIEW AND CONSULT ON HUMAN RESOURCES POLICIES AND PRACTICES AND TO OVERSEE THE PERFORMANCE REVIEW PROCESS OF THE EXECUTIVE DIRECTOR. IN MEETING THESE RESPONSIBILITIES, THE PERSONNEL COMMITTEE HAS DEVELOPED A DETAILED AND CAREFULLY STRUCTURED PROCESS FOR SETTING EMPLOYEE COMPENSATION LEVELS. THE FOLLOWING IS A BRIEF OUTLINE OF THAT PROCESS: FOR THE EXECUTIVE DIRECTOR: THE ABOVE PROCESS IS FOLLOWED IN DETERMINING A TARGET COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR (DEPENDING ON HECUA'S FINANCIAL RESOURCES, THE EXECUTIVE DIRECTOR'S SALARY MAY NOT END UP REACHING THAT LEVEL). HOWEVER, THE EXECUTIVE DIRECTOR'S COMPENSATION IS ALSO SUBJECT TO AN ANNUAL PERFORMANCE REVIEW CONDUCTED BY HECUA'S EXECUTIVE COMMITTEE. BEFORE MEETING WITH THE EXECUTIVE DIRECTOR IN PERSON, THE EXECUTIVE COMMITTEE REVIEWS A SUMMARY OF SOLICITED FEEDBACK FROM VARIOUS INDIVIDUALS, HEARS AND RESPONDS TO THE EXECUTIVE DIRECTOR'S SELF-EVALUATION PRESENTATION, AND CONTRIBUTES TO A FINAL WRITTEN REPORT. THE PRESIDENT OF THE BOARD PREPARES THE FINAL WRITTEN REPORT ON BEHALF OF THE COMMITTEE, MEETS PRIVATELY WITH THE EXECUTIVE DIRECTOR TO REVIEW IT, AND THEN SIGNS AND FILES IT. DEPENDING ON THE NEEDS OF THE ORGANIZATION AND THE SPECIFIC ANNUAL PRIORITIES OF THE EXECUTIVE DIRECTOR, THE REVIEW PROCESS MAY INVOLVE NOT ONLY BOARD MEMBERS AND THE STAFF MANAGEMENT TEAM BUT ALSO COMMUNITY PARTNERS, COLLABORATING AGENCIES, FUNDERS, VOLUNTEERS, AND OTHER EXTERNAL STAKEHOLDERS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE PERSONNEL COMMITTEE IS A STANDING COMMITTEE OF THE BOARD OF DIRECTORS. IT ALWAYS INCLUDES AT LEAST ONE BOARD OFFICER (USUALLY AN AT-LARGE MEMBER OF THE EXECUTIVE COMMITTEE) AND THE EXECUTIVE DIRECTOR IN AN EX OFFICIO STATUS. ITS PRIMARY RESPONSIBILITIES ARE TO REVIEW AND CONSULT ON HUMAN RESOURCES POLICIES AND PRACTICES AND TO OVERSEE THE PERFORMANCE REVIEW PROCESS OF THE EXECUTIVE DIRECTOR. IN MEETING THESE RESPONSIBILITIES, THE PERSONNEL COMMITTEE HAS DEVELOPED A DETAILED AND CAREFULLY STRUCTURED PROCESS FOR SETTING EMPLOYEE COMPENSATION LEVELS. THE FOLLOWING IS A BRIEF OUTLINE OF THAT PROCESS: FOR EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR: (1)HECUA MANAGERS AND DIRECTORS REVIEW THE JOB DESCRIPTIONS OF THEIR DIRECT REPORTS TO MAKE SURE THEY ACCURATELY REFLECT CURRENT ROLES AND RESPONSIBILITIES. (2)WITH THE ACCURACY OF JOB DESCRIPTIONS CONFIRMED, THE PERSONNEL COMMITTEE CONDUCTS A COMPARABILITY ANALYSIS, DRAWING ON TWO DATA SOURCES: THE MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY, PUBLISHED BY THE MINNESOTA COUNCIL OF NONPROFITS (MCN), AND THE ANNUAL SALARY SURVEY OF THE AMERICAN ASSOCIATION OF UNIVERSITY PROFESSORS (AAUP). THE COMMITTEE MATCHES THE POSITIONS THAT EXIST AT HECUA WITH SPECIFIC JOB TITLES FOUND IN THE MCN AND AAUP SALARY SURVEYS. (3)WITH COMPARABLE JOB TITLES DECIDED, THE PERSONNEL COMMITTEE USES THE SALARY AVERAGES FOUND IN THE MCN AND AAUP SALARY SURVEYS TO ESTABLISH THE MEDIAN SALARY FOR EACH HECUA POSITION. THE MEDIAN IS ADJUSTED FOR HECUA'S SIZE, LOCATION, AND MISSION TYPE. (4)USING THE MEDIAN AS THE MIDDLE POINT WITHIN A RANGE, THE PERSONNEL COMMITTEE SETS A SALARY BAND FOR EACH HECUA POSITION. EVERY BAND SPANS EITHER A 5- OR A 10-YEAR TIME FRAME. (5)BASED ON EMPLOYMENT TENURE, EVERY EMPLOYEE IS PEGGED TO A SPECIFIC DOLLAR AMOUNT WITHIN HIS OR HER BAND. EMPLOYEES MUST RECEIVE A RATING OF "MEETS EXPECTATIONS" OR HIGHER IN THEIR ANNUAL PERFORMANCE REVIEWS TO RECEIVE SCHEDULED INCREASES. (6)IF HECUA'S BUDGET ALLOWS, ALL SALARY BANDS ARE ADJUSTED ANNUALLY TO REFLECT CHANGES IN THE CONSUMER PRICE INDEX OF THE U.S. BUREAU OF LABOR STATISTICS. (7)EVERY TWO YEARS, THE PERSONNEL COMMITTEE UNDERTAKES THIS PROCESS AGAIN FROM STEP 1, ENSURING THE CONTINUED VALIDITY OF COMPARABILITIES AND SURVEY DATA. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST THE ORGANIZATION WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC. FORM 990 REGULARLY APPEARS ON WWW.GUIDESTAR.COM. |
| FORM 990, PART IX, LINE 11G | HONORARIA 35,644 0 0 PROGRAM DELIVERABLES 313,497 10,637 0 |
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