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2006 Annual Meeting - Philanthropy: Art or Science?

Trustee Workshop: Crafting a Sound Practice
• Richard Allen, Partner, Casner & Edwards LLP
• Barbara Casey, Mellon Bank, Trustee, Hyams Foundation
View Handout 1
and Handout 2

This workshop was facilitated by Ron Ancrum, President of AGM. Ron provided an overview of the topic and introduced the presenters, Barbara E. Casey, a trustee at The Hyams Foundation, and Managing Director, Wealth Management at Mellon Financial in Boston, and Richard C. Allen, a partner in Casner & Edwards’ Nonprofit Organizational Law Practice and former Assistant Attorney General and Chief of the Division of Public Charities.

Ms. Casey’s talked about four areas of focus for The Hyams Foundation. They included the process of bringing on new trustees, adding trustees with program area expertise, articulating impact, and evaluating overall board effectiveness. The Hyams’ process led to the development of a strategic planning process and the development of a document to outline board and committee responsibilities with staff roles also articulated. The trustees engaged in a Myers Briggs workshop to help identify preferred communication and work styles. At the time, almost half of the trustees were new and the increase in size along with the changes in people led to increased internal dialogue about the work of the foundation and defining their respective roles as trustees. In addition, Ms Casey talked about using a search firm to help identify and select new board members.

One of the participants asked how you get all board members to be responsible for fiduciary matters when you have a Finance and Investment Committee? Ms. Casey replied that the full board is engaged in voting on all asset allocations, approving the audit, setting policy, and receiving and reviewing all financial reports.

Mr. Allen spoke about issues related to accountability, conflict of interest and self-dealing, and IRS stewardship requirements. The handout provided a comprehensive outline of governance issues for public charities that are being discussed at the Federal and staff levels. Some of the issues were Form PC certification requirements, whistleblower retaliation policy, and compensation.

A lengthy conversation followed on the topic of the Massachusetts AG’s draft legislation, particularly on the subject of foundation audits. In Mr. Allen’s opinion, the current efforts by the AG’s Office may not go forward. Should all foundations have an audit done? Private foundations are not required to have audits, however, they should all consider having an audit done even if the only reason is to ensure that the organization is being financially managed by acceptable accounting standards. At some foundations, the CFO or ED prefers this be done so that he/she can verify how well the organization is doing.

Finally, the group talked about the challenges of board diversity, especially since term limits do not exist at many foundations. For family foundations, there is rarely space at the table for non-family members. It was suggested that AGM look into developing a program to help member organizations with board diversity.