2025-08-14T16:34:21-05:00 2024-09-30 471019942 CREATIVE PLANNING TAX LLC 220 PARK AVE S ST CLOUD MN 56301 990 2023-10-01 410907135 SEMCAC SEMC 5078648218 204 SOUTH ELM STREET RUSHFORD MN 55971 JENNIFER HENGEL EXECUTIVE DIRECTOR 5078648218 2025-08-12 1 1 MARIE A PRIMUS CPA P01272184 3202517010 2025-08-12 2023 2025-03-06 01:10:19Z JENNIFER HENGEL 204 SOUTH ELM STREET RUSHFORD MN 55971 19232018 0 X WWW.SEMCAC.ORG X 1966 MN EMPOWER AND ADOVCATE FOR PEOPLE TO ENHANCE THEIR SELF-SUFFICIENCY. 20 20 332 1024 63768 0 17269429 16496793 2778163 2706575 23017 -445550 29464 0 20100073 18757818 2942674 2921002 0 0 9187438 9962751 0 0 16429 5243711 5644462 17373823 18528215 2726250 229603 12406395 12475497 3530135 3369634 8876260 9105863 X TO EMPOWER AND ADVOCATE FOR PEOPLE TO ENHANCE THEIR SELF-SUFFICINCY BY MAXIMIZING COMMUNITY RESOURCES IN URBAN AND RURAL COMMUNITIES AND THE GENERAL POPULATION OF DODGE, FILLMORE, FREEBORN, HOUSTON, MOWER, STEELE, AND WINONA COUNTIES OF MINNESOTA IN ORDER TO COMBAT VARIOUS FORMS OF POVERTY, DISEASE, MALNUTRITION, UNEMPLOYMENT AND ENERGY SHORTAGES AND FULFILL OTHER COMMON NEEDS BY DEVELOPING EMPLOYMENT OPPORTUNITIES, INCREASING THE AVAILABILITY OF DECENT, SAFE, AFFORABLE HOUSING, IMPROVING HUMAN PERFORMANCE, MOTIVATION, PRODUCTIVITY AND BETTERING THE CONDITIONS UNDER WHICH PEOPLE LIVE, LEARN, AND WORK. 0 0 4257947 216560 0 CHILD EDUCATION SERVICES: HEAD START IS A CHILD AND FAMILY FOCUSED, HIGH-QUALITY PROGRAM SERVING SIX COUNTIES IN SOUTHEAST MINNESOTA: DODGE, FILLMORE, HOUSTON, MOWER, STEELE, AND WINONA. PARENTS AND TEACHERS WORK TOGETHER TO PLAN ACTIVITIES THAT SUPPORT THE GROWTH AND WELL-BEING OF ENROLLED CHILDREN. MOST HEAD START FAMILIES HAVE INCOMES AT OR BELOW THE FEDERAL POVERTY LEVEL. CHILDREN PARTICIPATE IN A VARIETY OF EDUCATIONAL ACTIVITIES THAT ENCOURAGE A LOVE OF LEARNING AND LIFELONG HEALTHY HABITS. THE CHILDREN WORK ON THEIR LISTENING AND SPEAKING SKILLS; AS A RESULT, THEY LEARN TO GET ALONG WITH OTHERS, SOLVE PROBLEMS, AND GAIN CONFIDENCE. CHILDREN ALSO RECEIVE MEDICAL AND DENTAL CARE, HAVE HEALTHY MEALS AND SNACKS, AND ENJOY CREATIVE PLAY IN SAFE SETTINGS INDOORS AND OUTDOORS. CHILDREN LEAVE HEAD START MORE PREPARED FOR KINDERGARTEN, EXCITED ABOUT LEARNING, AND READY TO SUCCEED, AS SHOWN IN OUR ANNUAL REPORT ON OUR WEBSITE. 3688955 364370 1315787 OLDER AMERICANS: SENIOR NUTRITION SERVES MID-DAY MEALS MONDAY THROUGH FRIDAY TO PERSONS 60 YEARS OF AGE OR OLDER AND THEIR SPOUSES, REGARDLESS OF AGE, THROUGH SENIOR DINING AND MEALS ON WHEELS. THE PROGRAMS TARGET LOW-INCOME, NUTRITIONALLY AT-RISK SENIORS. SENIOR DINING PROMOTES HEALTHY LIVING BY (1) PROVIDING A MEAL THAT MEETS 1/3 OF THE RECOMMENDED DAILY ALLOWANCE STANDARDS, (2) OFFERING NUTRITION AND HEALTH-RELATED PRESENTATIONS AT OUR SITES, AND (3) PROVIDING OPPORTUNITIES TO SOCIALIZE AND PROVIDE MEANINGFUL VOLUNTEER DUTIES. MEALS ON WHEELS PROVIDES THE HOMEBOUND SENIOR WITH A SIMILAR MEAL DELIVERED TO THEIR HOME. SOME OF THE PARTICIPANTS ARE RECUPERATING FROM SURGERY OR ILLNESS, SOME ARE PHYSICALLY DISABLED, AND MANY ARE UNABLE TO SHOP AND COOK DUE TO LIMITATIONS BROUGHT ON BY ADVANCED AGE. LOCAL COMMUNITY VOLUNTEERS DELIVER THE MEALS TO PARTICIPANTS' HOMES. THIS DAILY VISIT DOUBLES AS A SAFETY CHECK FOR THE RECIPIENT. THERE HAVE BEEN TIMES WHEN THIS SAFETY CHECK HAS RESULTED IN SAVING THE LIFE OF A SENIOR. FOR MOST PARTICIPANTS, SENIOR NUTRITION PROVIDES THE MAIN MEAL OF THE DAY. OUR MEALS ARE LOW-COST AND AFFORDABLE, WHICH ALLOWS PARTICIPANTS TO STAY WITHIN THEIR BUDGETS. SENIOR NUTRITION HELPS SENIORS REMAIN IN THEIR HOUSING AND MAINTAIN THEIR HEALTH, AS SHOWN IN OUR ANNUAL REPORT ON OUR WEBSITE. 2653007 1399800 464465 WEATHERIZATION: THE WEATHERIZATION ASSISTANCE PROGRAM PROVIDES ENERGY CONSERVATION HOME IMPROVEMENTS TO REDUCE ENERGY CONSUMPTION COSTS. EACH HOME IS INSPECTED BEFORE AND AFTER WORK IS DONE TO ENSURE THAT HOMES ARE MORE ENERGY EFFICIENT UPON PROJECT COMPLETION. HOMEOWNERS ARE MADE AWARE OF ALL AREAS OF THE HOME ON WHICH WORK WILL BE COMPLETED. IMPROVEMENTS MAY INCLUDE EXTERIOR WALL AND ATTIC INSULATION, AIR INFILTRATION AND BYPASS SEALING, AND TESTING, REPAIR, OR REPLACEMENT OF MECHANICAL SYSTEMS TO ENSURE EFFICIENCY AND SAFETY. THE WEATHERIZATION ASSISTANCE PROGRAM ALSO PROVIDES (1) EDUCATION TO CONSUMERS REGARDING HOME ENERGY EFFICIENCY AND SAFETY, (2) ENERGY AUDITS TO EVALUATE HOME ENERGY USAGE, AND (3) CONSERVATION IMPROVEMENT PROGRAMS IN COLLABORATION WITH LOCAL UTILITIES AND FUEL SUPPLIERS. HOMEOWNERS AND RENTERS WHO APPLY AND ARE ELIGIBLE FOR THE ENERGY ASSISTANCE PROGRAM ARE AUTOMATICALLY SCREENED FOR PARTICIPATION IN WEATHERIZATION. PRIORITY IS GIVEN TO HOUSEHOLDS WITH AT LEAST ONE SENIOR CITIZEN, AN INDIVIDUAL WITH A DISABILITY, OR A CHILD, AND TO HOUSEHOLDS WITH THE HIGHEST HEATING COSTS. WEATHERIZATION IMPROVES THE ENERGY EFFICIENCY OF HOMES AND REDUCES ENERGY CONSUMPTION, AS SHOWN IN OUR ANNUAL REPORT ON OUR WEBSITE. 2462613 0 742279 TRANSPORTATION: SEMCAC TRANSPORTATION OFFERS A RANGE OF MOBILITY SERVICES DESIGNED TO SUPPORT RESIDENTS IN SOUTHEASTERN MINNESOTA, PARTICULARLY SENIORS, INDIVIDUALS WITH DISABILITIES, AND THOSE IN RURAL COMMUNITIES. THE VOLUNTEER DRIVER PROGRAM PROVIDES TRANSPORTATION FOR INDIVIDUALS AGED 60 AND OVER, AS WELL AS MEDICAL ASSISTANCE, BLUE PLUS, AND UCARE CLIENTS, PRIMARILY FOR MEDICAL AND DENTAL APPOINTMENTS. SENIORS MAY ALSO REQUEST RIDES FOR PERSONAL ERRANDS AND TO ATTEND SENIOR DINING. IN ADDITION, ROLLING HILLS TRANSIT BUSES OFFER FARE-BASED PUBLIC TRANSPORTATION FOR ALL COMMUNITY MEMBERS, COVERING TRIPS TO MEDICAL APPOINTMENTS, WORK, DAYCARE, PRESCHOOL, SHOPPING, SENIOR DINING SITES, AND MORE. TRANSPORTATION FOR SPECIAL EVENTS CAN ALSO BE ARRANGED. ALL SEMCAC BUSES ARE ACCESSIBLE FOR INDIVIDUALS WITH DISABILITIES, SUPPORTING GREATER INDEPENDENCE AND MOBILITY FOR ALL RIDERS. 1574070 851483 0 COMMUNITY SERVICES: COMMUNITY SERVICES INCLUDE THE OUTREACH & EMERGENCY SERVICES DEPARTMENT, WHERE STAFF IN FIELD OFFICES THROUGHOUT THE SERVICE AREA OFFER A PERSONAL CONNECTION FOR HOUSEHOLDS STRUGGLING WITH FINANCIAL HARDSHIPS TO ACCESS THE AGENCY'S PROGRAMS AND OTHER COMMUNITY RESOURCES. OUTREACH STAFF PROVIDE REFERRALS, ADVOCATE ON BEHALF OF CLIENTS, AND ADMINISTER EMERGENCY ASSISTANCE PROGRAMS AND OTHER LOCALLY FUNDED ASSISTANCE PROGRAMS BASED ON RESOURCES AVAILABLE IN THAT COUNTY. 760715 944 0 HOUSING/ HOUSING ASSISTANCE: HOUSING SERVICES STAFF HELP IDENTIFY HOUSING NEEDS WITH REHAB OPPORTUNITIES. THE AGENCY HAS A STRONG RECORD OF REHABILITATING HOUSING AND COORDINATES THE STAFFING FOR THE TWO-COUNTY HRA (BLUFF COUNTRY MINNESOTA MULTI-COUNTY HRA) AND SEMCAC HOUSINGRUSHFORD, INC. (RUSH CREEK TOWNHOMES). OUTREACH & EMERGENCY SERVICES STAFF ALSO ADMINISTER PROGRAMS FOR RENT AND DEPOSIT TO PREVENT OR ADDRESS HOMELESSNESS. WHEN PROVIDING MOTEL VOUCHERS FOR HOMELESS HOUSEHOLDS IN TRANSITION, THE GOAL IS PERMANENT HOUSING. 684625 87845 0 FOOD ASSISTANCE: THE FEDERAL CHILD AND ADULT CARE FOOD PROGRAM ALLOWS HEAD START TO PROVIDE HEALTHY MEALS FOR CHILDREN IN THE PROGRAM AND TO MEET PERFORMANCE STANDARDS COVERING THE HEALTH AND WELL-BEING OF CHILDREN. FOOD ASSISTANCE ALSO INCLUDES FOUR FOOD SHELVES IN THE SERVICE AREA, WHICH ARE SUPPORTED BY LOCAL MONETARY DONATIONS AND DONATIONS OF FOOD OR PERSONAL CARE ITEMS, AS WELL AS SOME GRANTS. THE FOOD SHELVES PROVIDE LOW-INCOME FAMILIES WITH A VARIETY OF NUTRITIOUS FOOD OPTIONS AND THE ABILITY TO STRETCH LIMITED HOUSEHOLD BUDGETS. 438074 0 0 ENERGY ASSISTANCE: THE ENERGY ASSISTANCE PROGRAM, FEDERALLY FUNDED AND ADMINISTERED BY THE MN DEPARTMENT OF COMMERCE, PROVIDES FINANCIAL ASSISTANCE FOR BOTH HOMEOWNERS AND RENTERS TO HELP WITH HOUSEHOLD UTILITY BILLS. A HOUSEHOLD MUST COMPLETE THE APPLICATION PROCESS TO DETERMINE ELIGIBILITY AND THE AMOUNT OF FINANCIAL ASSISTANCE, WHICH IS PAID DIRECTLY TO THE HOUSEHOLD'S UTILITY PROVIDER. ASSISTANCE RANGES FROM $200 TO $1,400 DEPENDING ON HOUSEHOLD SIZE, INCOME, AND FUEL COSTS. INCOME GUIDELINES ARE 50 PERCENT OF THE STATE MEDIAN INCOME. THE PROGRAM OPERATES OCTOBER 1-MAY 31. 407833 0 118316 HEALTH: SEMCAC HAS TWO HEALTH SERVICES PROGRAMS: (1) THE SENIOR & CAREGIVER ADVOCACY PROGRAM SUPPORTS AND EMPOWERS SENIORS AND CAREGIVERS BY ADDRESSING THEIR INDIVIDUAL NEEDS AND PREFERENCES, SO THAT THEY MAY REMAIN LIVING INDEPENDENTLY IN THEIR OWN HOMES AND COMMUNITIES; (2) SEMCAC CLINIC PROVIDES HIGH QUALITY FAMILY PLANNING, SEXUAL HEALTH SERVICES, HEALTH EDUCATION AND BASIC WELLNESS CARE TO THE PUBLIC, REGARDLESS OF INCOME LEVEL, INSURANCE STATUS, AGE, SEX, GENDER IDENTITY, SEXUAL ORIENTATION OR STATE OF RESIDENCY. 6327930 940272 860595 16927839 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 250 0 1 332 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X ADAM LARSON 5078648218 204 SOUTH ELM STREET RUSHFORD MN 55971 NEIL WITZEL PRESIDENT 1.00 X X 0 0 0 RICK WITTROCK VICE PRESIDENT 1.00 X X 0 0 0 KAREN JOHNSON TREASURER 1.00 X X 0 0 0 JANICE BALL SECRETARY 1.00 X X 0 0 0 BOB BURNS BOARD MEMBER 1.00 X 0 0 0 TINA BELL BOARD MEMBER 1.00 X 0 0 0 STEVE SARVI BOARD MEMBER 1.00 X 0 0 0 POLLY GLYNN BOARD MEMBER 1.00 X 0 0 0 TIM TJOSAAS BOARD MEMBER 1.00 X 0 0 0 LARRY HINDT BOARD MEMBER 1.00 X 0 0 0 GREG PETERSON BOARD MEMBER 1.00 X 0 0 0 BRENDA BOETTCHER BOARD MEMBER 1.00 X 0 0 0 GREG OLSON BOARD MEMBER 1.00 X 0 0 0 JOHN FORMAN BOARD MEMBER 1.00 X 0 0 0 RICK GNEMI BOARD MEMBER 1.00 X 0 0 0 CAROLYN CRIPPS BOARD MEMBER 1.00 X 0 0 0 JAMES WALLY BOARD MEMBER (BEG 4/2024) 1.00 X 0 0 0 WILLIAM RUDDICK BOARD MEMBER (BEG 6/2024) 1.00 X 0 0 0 SHAWN COX BOARD MEMBER (BEG 6/2024) 1.00 X 0 0 0 DEBORAH BAILEY BOARD MEMBER (BEG 8/2024) 1.00 X 0 0 0 RUTH FALLON BOARD MEMBER (THRU 4/2024) 1.00 X 0 0 0 PATRICIA COLEMAN BOARD MEMBER (THRU 6/2024) 1.00 X 0 0 0 JENNIFER HENGEL EXECUTIVE DIRECTOR (BEG 11/2023) 40.00 X 31287 0 161 DOUG GROUT EXECUTIVE DIRECTOR (THRU 12/2023) 40.00 X 131016 0 5643 ADAM LARSON FISCAL DIRECTOR 40.00 X 86546 0 15017 248849 0 20821 1 0 0 0 SUPERIOR MECHANICAL SYSTEMS 1244 60TH AVE NW ROCHESTER MN 55901 HVAC SERVICES 302847 JOSHUA PARKS CONS LLC 312 40TH ST NW AUSTIN MN 55912 CONSTRUCTION 243899 PRO PLUMBING & HEATING CORP 2206 4TH ST NW AUSTIN MN 55912 HVAC SERVICES 209805 JOHNSON HEATING & AIR CONDITIONING INC 1430 FRANK AVE ALBERT LEA MN 56007 HVAC SERVICES 195566 NEWMAN HEATING & COOLING 105 S WEST ST CANTON MN 55922 HVAC SERVICES 168301 9 83438 15287978 1125377 386765 16496793 OLDER AMERICANS 624210 1332972 1315787 17185 TRANSPORTATION 480000 641708 641708 WEATHERIZATION 623990 512018 466425 45593 HEALTH 621610 118316 118316 COMMUNITY SERVICES 624200 990 990 100571 100571 2706575 23150 23150 5500 474200 -468700 -468700 -468700 18757818 2642807 63768 -445550 2921002 2921002 266536 204748 50847 10941 7876305 7042089 833798 418 151688 135533 16146 9 1071464 953370 116360 1734 596758 530475 65044 1239 13137 11470 1667 69340 60540 8799 1 801084 699354 101717 13 151456 136216 15052 188 265862 240805 24790 267 174009 159051 14838 120 796144 678123 118021 180177 167754 12364 59 27448 24686 2728 34 408325 352476 55849 84861 76322 8433 106 OTHER PROGRAM SERVICES 1172223 1172223 0 0 SUPPLIES AND EQUIPMENT 884916 808052 76328 536 VEHICLE COSTS 331610 298243 32955 412 STAFF DEVELOPMENT COSTS 117468 105648 11674 146 166402 149659 16537 206 18528215 16927839 1583947 16429 1100 396483 1555540 396609 4330551 5140449 676492 855590 73856 66583 31575 31595 229050 286715 7807325 3466824 4207495 4340501 1300736 960972 12406395 12475497 1041094 1324185 641270 507937 47781 70786 579185 555532 1220805 911194 3530135 3369634 X 4375653 4815100 4500607 4290763 8876260 9105863 12406395 12475497 229603 0 X 0 1 X 1 1 1 X 12693011 14367341 13762926 17269429 16496793 74589500 12693011 14367341 13762926 17269429 16496793 74589500 1274022 73315478 4246 3542 3924 23017 23150 57879 2480 1853 0 0 0 4333 74651712 12062960 0.98210 0.97970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 5334 5334 0 PART II-B, LINE 1: THE ORGANIZATION IS A MEMBER OF THE MINNESOTA COMMUNITY ACTION PARTNERSHIP, AND A PORTION OF THE DUES IS FOR LOBBYING EXPENSES. THE MISSION OF COMMUNITY ACTION PARTNERSHIP IS TO REMOVE OBSTACLES AND SOLVE PROBLEMS THAT BLOCK THE ACHIEVEMENT OF SELF-SUFFICIENCY. IN ORDER TO REDUCE POVERTY IN ITS COMMUNITY, A COMMUNITY ACTION AGENCY WORKS TO BETTER FOCUS AVAILABLE LOCAL, STATE, PRIVATE, AND FEDERAL RESOURCES TO ASSIST LOW-INCOME FAMILIES TO ACQUIRE USEFUL SKILLS AND KNOWLEDGE, GAIN ACCESS TO NEW OPPORTUNITIES, AND ACHIEVE ECONOMIC SELF-SUFFICIENCY. FUNDS WERE ALSO SUBMITTED TO THE MN CAMPAIGN FINANCE BOARD. 0 1 568107 568107 3929389 1271193 2658196 3230528 2195631 1034897 79301 79301 4340501 CO-OP PATRONAGE RECEIVABLE, NET 79954 HOUSING LAND INVENTORY CIP 50527 RIGHT-OF-USE ASSETS - OPERATING LEASES 830491 960972 FINANCING LEASE 17466 OPERATING LEASES 893728 911194 19285538 59020 59020 19226518 -468700 -468700 18757818 19055935 59020 468700 527720 18528215 0 18528215 PART IV, LINE 1B: THE ORGANIZATION ACTS AS THE FISCAL AGENT FOR THE BLUFF COUNTRY MINNESOTA MULTI-COUNTY HOUSING AND REDEVELOPMENT AUTHORITY, INC. CASH HELD AS FISCAL AGENT ARE FUNDS HELD BY THE ORGANIZATION FOR THE OTHER NONPROFIT ORGANIZATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL - RECLASSED FROM FUNCTIONAL EXPENSE -468,700. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL - RECLASSED TO REVENUE 468,700. 1 WEATHERIZATION 660 1399800 CHILD EDUCATION SERVICES - HEAD START 291 216560 COMMUNITY SERVICES 1705 851483 EMERGENCY FOOD ASSISTANCE 3654 87845 OLDER AMERICANS 3947 364370 OTHER 20 944 PART I, LINE 2: SEMCAC UTILIZES THE ACCOUNTING INFORMATION SYSTEM ABILA-MIPS WHICH ASSIGNS A FOUR DIGIT GRANT FUND NUMBER THAT IS USED TO CODE ALL RECEIPTS AND DISBURSEMENTS AS WELL AS THE BUDGET. REVENUE AND EXPENSE REPORTS ARE RUN MONTHLY TO SUBMIT COSTS FOR REIMBURSEMENT. PROGRAM DIRECTORS/MANAGERS REVIEW BUDGET VS ACTUAL DETAIL REPORTS TO DETERMINE HOW WELL EACH GRANT IS TRACKED OR BEING UTILIZED OVER THE COURSE OF THE GRANT PERIOD. VARIANCES ARE DISCUSSED WITH THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE TO IMPLEMENT RESOLUTION STRATEGIES, PROCESS BUDGET AMENDMENTS, OR WORKING WITH GRANT MANAGERS FROM FUNDING SOURCES. X 246907 386765 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS BEING REPORTED IN COLUMN B. FORM 990, PART VI, SECTION A, LINE 4 IN FOLLOWING WITH THE CSBG ORGANIZATIONAL STANDARDS, SEMCAC REQUESTED AN ATTORNEY'S REVIEW OF THE AGENCY'S BYLAWS. THE ATTORNEY SENT CHANGES FOR CONSIDERATION, WHICH THE BOARD OF DIRECTORS REVIEWED AND DISCUSSED AT THEIR JANUARY AND FEBRUARY 2024 MEETINGS. THE FINAL REVISED SEMCAC BYLAWS DOCUMENT WAS APPROVED BY THE BOARD IN MARCH 2024. AMENDMENTS INCLUDED THE FOLLOWING: - ARTICLE I CLARIFIED THE LANGUAGE. - ARTICLE II UPDATED THE MISSION STATEMENT, WHICH HAD BEEN CHANGED BY BOARD ACTION ON AUGUST 14, 2017: EMPOWER AND ADVOCATE FOR PEOPLE TO ENHANCE THEIR SELF-SUFFICIENCY BY MAXIMIZING COMMUNITY RESOURCES. ARTICLE IV: - SECTION 4.1 ADDED AND REMOVE" TO THE SENTENCE IN B)1. - SECTION 4.3 ADDED SECTION C TO COMPLY WITH PUBLIC LAW 110-134 ADOPTED BY CONGRESS DECEMBER 12, 2007. - SECTION 4.4 REMOVED THE DESCRIPTION OF THE PROCESS USED FOR THE DEMOCRATIC ELECTION OF CONSUMER SECTOR REPRESENTATIVES, AS THIS PROCESS IS NOW A SEPARATE POLICY. (SEE ALSO ARTICLE VI REGARDING THE FORMATION OF A GOVERNANCE COMMITTEE). - SECTION 4.5 ADDRESSED THE CHANGE IN BOARD MEMBER TERMS APPROVED AT THE FEBRUARY 2023 MEETING. - SECTION 4.6 CLARIFIED THE LANGUAGE. - SECTION 4.10 CLARIFIED THE LANGUAGE. - SECTION 4.13 UPDATED THE LANGUAGE TO ALIGN WITH THE REQUIREMENTS UNDER MINNESOTA'S NONPROFIT STATUTE. ARTICLE V - CLARIFIED THE LANGUAGE. ARTICLE VI: - SECTION 6.1 CLARIFIED THE LANGUAGE AND ADDED ONE SENTENCE TO COVER ALL COMMITTEES. - SECTION 6.2 REMOVED ONE SENTENCE, WHICH IS NOW IN SECTION 6.1 TO COVER ALL COMMITTEES. - SECTIONS 6.4-6.6 PROVIDED THE NUMBER OF MEMBERS FOR EACH COMMITTEE. REMOVED COMMITTEES NOT USED, SINCE AD HOC COMMITTEES MAY BE FORMED BY RESOLUTION. ADDED A GOVERNANCE COMMITTEE. ARTICLE VII - CLARIFIED THE LANGUAGE. ARTICLE VIII: - SECTION 8.1 STATED REGULAR MEETINGS SHALL BE ESTABLISHED BY THE BOARD OF DIRECTORS WITH AT LEAST SEVEN MEETINGS EACH CALENDAR YEAR. - SECTIONS 8.4-8.6 AND 8.8 CLARIFIED THE LANGUAGE. - SECTION 8.10 INSTITUTED "ACTION IN WRITING" TO ALLOW WRITTEN OR ELECTRONIC COMMUNICATION FOR PROPOSED ACTIONS. ARTICLE XI - ADDED SECTION 11.2 TO ALLOW FOR PRACTICALITY OF NOTICE PROCEDURES. ARTICLE VIII - IMPLEMENTED A 2/3 VOTE TO AMEND THE BYLAWS OR REVOKE PRIOR BYLAWS INSTEAD OF MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS A DRAFT OF THE 990 AND APPROVES IT BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES HAVE AN OBLIGATION TO: 1. AVOID CONFLICTS OF INTEREST, 2. DISCLOSE REAL AND APPARENT CONFLICTS OF INTEREST, AND, 3. REFRAIN FROM PARTICIPATION IN ANY DECISIONS ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST AND IN APPEARANCE. A CONFLICT OF INTEREST IS COMPLETED ANNUALLY. A BOARD MEMBER OR EMPLOYEE WHO BELIEVES THAT HE OR SHE MAY BE PERCEIVED AS HAVING A CONFLICT OF INTEREST IN A DISCUSSION OR DECISION MUST DISCLOSE THAT CONFLICT TO THE GROUP MAKING THE DECISION. ALL REAL OR APPARENT CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE FINANCE COMMITTEE AND THE EXECUTIVE DIRECTOR OF THE AGENCY. FORMS ARE SENT TO THE ADMINISTRATIVE ASSISTANT, REVIEWED AND SIGNED BY THE EXECUTIVE DIRECTOR. DISCLOSURE IS MADE TO THE FISCAL DEPARTMENT. FORM 990, PART VI, SECTION B, LINE 15 A STANDARD REVIEW FORM IS COMPLETED AND PERFORMANCE OF ALL STAFF IS EVALUATED. RATE INCREASES ARE GIVEN THROUGH A STEP SYSTEM THAT RECOGNIZES LONGEVITY. COST OF LIVING INCREASES ARE SET BY THE BOARD. A COMPARISON IS CONDUCTED TO OTHER NON PROFIT ORGANIZATIONS AND THE GENERAL AREA MARKET EVERY THREE YEARS. PERIODICALLY AN OUTSIDE COMPENSATION STUDY IS PERFORMED TO ASSURE WAGES PAID ARE COMPARABLE AND REASONABLE. SEMCAC USES ITS WAGE SCALE TO SET COMPENSATION WHEN NEW EMPLOYEES ARE HIRED, INCLUDING EXECUTIVE DIRECTOR AND FISCAL DIRECTOR. THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE AUDIT REPORT IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE.