2026-08-17T14:38:37-05:00 2025-09-30 471019942 CREATIVE PLANNING TAX LLC 220 PARK AVE S ST CLOUD MN 56301 990 2024-10-01 410907135 SEMCAC SEMC 5078648218 204 SOUTH ELM STREET RUSHFORD MN 55971 JENNIFER HENGEL EXECUTIVE DIRECTOR 5078648218 2026-08-11 1 1 MARIE A PRIMUS CPA P01272184 3202517010 2026-08-11 2024 2025-03-06 01:10:19Z JENNIFER HENGEL 204 SOUTH ELM STREET RUSHFORD MN 55971 18923732 0 X WWW.SEMCAC.ORG X 1966 MN EMPOWER AND ADOVCATE FOR PEOPLE TO ENHANCE THEIR SELF-SUFFICIENCY. 21 21 338 1045 50737 0 16496793 16815929 2706575 2089655 -445550 9769 0 0 18757818 18915353 2921002 2592684 0 0 9962751 11062432 0 0 9344 5644462 5151781 18528215 18806897 229603 108456 12475497 12099580 3369634 2885261 9105863 9214319 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 4338829 209770 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. 3753175 363554 802584 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 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 OWN HOUSING AND MAINTAIN THEIR HEALTH, AS SHOWN IN OUR ANNUAL REPORT ON OUR WEBSITE. 2853665 1295018 449061 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. 2644585 0 655033 TRANSPORTATION: SEMCAC TRANSPORTATION PROVIDES A COORDINATED FAMILY OF TRANSPORTATION SERVICES DESIGNED TO CONNECT PEOPLE AND COMMUNITIES THROUGHOUT SOUTHEASTERN MINNESOTA. THROUGH ROLLING HILLS TRANSIT, ROLLING HILLS VOLUNTEER DRIVERS, AND ROLLING HILLS MOBILITY, SEMCAC OFFERS TRANSPORTATION SOLUTIONS THAT SUPPORT INDEPENDENCE, ACCESS TO HEALTHCARE, EMPLOYMENT, EDUCATION, SHOPPING, NUTRITION PROGRAMS, AND OTHER ESSENTIAL COMMUNITY DESTINATIONS. THESE SERVICES ARE AVAILABLE ACROSS A BROAD MULTI-COUNTY REGION AND ARE TAILORED TO MEET THE DIVERSE MOBILITY NEEDS OF OLDER ADULTS, INDIVIDUALS WITH DISABILITIES, RURAL RESIDENTS, AND THE GENERAL PUBLIC. ROLLING HILLS TRANSIT PROVIDES AFFORDABLE CURB-TO-CURB PUBLIC TRANSPORTATION FOR ANYONE NEEDING A RIDE TO WORK, SCHOOL, MEDICAL APPOINTMENTS, CHILDCARE, SHOPPING, COMMUNITY ACTIVITIES, AND OTHER DAILY DESTINATIONS. ALL TRANSIT VEHICLES ARE ACCESSIBLE AND DESIGNED TO ACCOMMODATE INDIVIDUALS WITH DISABILITIES. ROLLING HILLS VOLUNTEER DRIVERS OFFERS DOOR-TO-DOOR TRANSPORTATION THROUGH A NETWORK OF TRAINED VOLUNTEER DRIVERS, SERVING ADULTS AGE 60 AND OLDER, MEDICAL ASSISTANCE CLIENTS, AND ELIGIBLE HEALTH PLAN MEMBERS, HELPING RIDERS ACCESS MEDICAL APPOINTMENTS AND OTHER ESSENTIAL SERVICES WHILE MAINTAINING THEIR INDEPENDENCE. ROLLING HILLS MOBILITY PROVIDES SPECIALIZED THROUGH-THE-DOOR TRANSPORTATION FOR INDIVIDUALS WHO USE WHEELCHAIRS OR REQUIRE ADDITIONAL ASSISTANCE, UTILIZING ACCESSIBLE VEHICLES AND SPECIALLY TRAINED STAFF TO ENSURE SAFE, RELIABLE, AND DIGNIFIED TRANSPORTATION. TOGETHER, THESE SERVICES REFLECT SEMCAC TRANSPORTATION'S MISSION OF PROVIDING APPROPRIATE TRANSPORTATION SERVICES THAT HELP PEOPLE ACHIEVE AND MAINTAIN INDEPENDENCE WHILE STRENGTHENING MOBILITY THROUGHOUT SOUTHEASTERN MINNESOTA. 1379471 637989 0 COMMUNITY SERVICES: COMMUNITY SERVICES INCLUDE THE OUTREACH & EMERGENCY SERVICES DEPARTMENT, WHERE STAFF IN EACH COUNTY 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. 667753 0 3294 HOUSING/ HOUSING ASSISTANCE/HOME REPAIR LOAN PROGRAM: HOUSING SERVICES STAFF HELPS 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 FOR 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. 525275 86352 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. 506858 0 128946 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. 439552 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. 6163494 724341 787273 17109163 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 1 335 0 1 338 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 0 0 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 BOB BURNS PRESIDENT 1.00 X X 0 0 0 NEIL WITZEL PRESIDENT(END 4/2025)/BOARD MEMBER 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 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 BRENDA BOETTCHER BOARD MEMBER 1.00 X 0 0 0 GREG OLSON BOARD MEMBER 1.00 X 0 0 0 CAROLYN CRIPPS BOARD MEMBER 1.00 X 0 0 0 JAMES WALLY BOARD MEMBER 1.00 X 0 0 0 SHAWN COX BOARD MEMBER 1.00 X 0 0 0 DEBORAH BAILEY BOARD MEMBER 1.00 X 0 0 0 LESLIE KAUP BOARD MEMBER 1.00 X 0 0 0 LUKAS SEVERSON BOARD MEMBER 1.00 X 0 0 0 JOSH PROKOPEC BOARD MEMBER 1.00 X 0 0 0 SARA YORK BOARD MEMBER 1.00 X 0 0 0 JENA KING BOARD MEMBER 1.00 X 0 0 0 GREG PETERSON BOARD MEMBER (END 11/2024) 1.00 X 0 0 0 WILLIAM RUDDICK BOARD MEMBER (END 11/2024) 1.00 X 0 0 0 JOHN FORMAN BOARD MEMBER (END 1/2025) 1.00 X 0 0 0 RICK GNEMI BOARD MEMBER (END 1/2025) 1.00 X 0 0 0 JENNIFER HENGEL EXECUTIVE DIRECTOR 40.00 X 116106 0 3617 ADAM LARSON FISCAL DIRECTOR 40.00 X 93146 0 9802 209252 0 13419 1 0 0 0 SUPERIOR MECHANICAL 1244 60TH AVE NW SUITE C ROCHESTER MN 55901 HVAC SERVICES 173438 BRAY ARCHITECTS 12 LONG LAKE RD STE 17 ST PAUL MN 55115 DESIGN & RENOVATION 153900 JOSHUA PARKS CONS LLC 312 40TH ST NW AUSTIN MN 55912 CONSTRUCTION 145277 ALL CRAFT EXTERIORS LLC 7509 11TH AVE NW ROCHESTER MN 55901 GENERAL CONTRACTING 126659 GLEASON'S CATERING 400 ROCHESTER MEDICAL DR NW STEWARTVILLE MN 55976 CONTRACTED CATERING 112187 11 84326 15383921 1347682 242745 16815929 OLDER AMERICANS 624210 817342 802584 14758 TRANSPORTATION 480000 645143 645143 WEATHERIZATION 623990 485040 449061 35979 HEALTH 621610 128946 128946 HOUSING ASSISTANCE 624210 3294 3294 9890 9890 2089655 7548 7548 10600 8379 2221 2221 2221 18915353 2038918 50737 9769 2592684 2592684 236392 94234 142158 8651206 7825800 821736 3670 174334 158628 15664 42 1323519 1193983 129218 318 676981 607103 69718 160 22261 22261 68530 68530 790626 784183 6422 21 168742 129549 38937 256 234855 189705 44639 511 196640 170217 25809 614 577884 575641 2243 147373 135796 10454 1123 36808 28259 8493 56 522551 467393 55158 90623 69574 20911 138 OTHER PROGRAM SERVICES 1123143 1122199 944 SUPPLIES AND EQUIPMENT 581012 510691 68784 1537 VEHICLE COSTS 390753 299993 90165 595 STAFF DEVELOPMENT COSTS 90526 69500 20889 137 109454 84031 25257 166 18806897 17109163 1688390 9344 396483 669190 396609 362644 5140449 4698428 855590 559036 66583 59743 31595 28415 286715 259457 8435394 3584505 4340501 4850889 960972 611778 12475497 12099580 1324185 1434169 507937 207980 70786 70745 555532 584746 911194 587621 3369634 2885261 X 4815100 5231856 4290763 3982463 9105863 9214319 12475497 12099580 108456 0 X 0 1 X 1 1 1 X 14367341 13762926 17269429 16496793 16815929 78712418 14367341 13762926 17269429 16496793 16815929 78712418 1191529 77520889 3542 3924 23017 23150 7548 61181 1853 894 2747 78776346 11964803 0.98410 0.98210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3148 3148 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 1433887 2495502 3679874 2150618 1529256 258024 258024 4850889 CO-OP PATRONAGE RECEIVABLE, NET 79954 HOUSING LAND INVENTORY CIP 5080 RIGHT-OF-USE ASSETS - OPERATING LEASES 526744 611778 FINANCING LEASE 11868 OPERATING LEASES 575753 587621 18971892 58760 58760 18913132 2221 2221 18915353 18863436 58760 -2221 56539 18806897 0 18806897 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. 1 WEATHERIZATION 578 1295018 CHILD EDUCATION SERVICES - HEAD START 323 209770 COMMUNITY SERVICES 1505 637989 EMERGENCY FOOD ASSISTANCE 3991 86352 OLDER AMERICANS 3536 363554 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 200618 242745 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 2 JANICE BALL, SECRETARY, AND TINA BELL, BOARD MEMBER - FAMILY RELATIONSHIP 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.