1.
It is the policy
of The Winter Center to ensure the security and confidentiality of all records
within its custody or control containing personal, confidential or proprietary
information. Such records will not be destroyed earlier that the dates
indicated in this policy. Such records will be shredded, erased or otherwise
modified so as to make the records unreadable or otherwise modifying the protected
information as to make it unreadable or undecipherable through any means.
Record destruction will occur when these records can be properly disposed of in
an effort to reduce the expense and liabilities of storing irrelevant and
obsolete documents. This may be
accomplished directly by Winter Center staff or other secure means.
2.
There appears to
be no absolute and comprehensive guidance in regard to record retention and
expert sources differ in their recommended retention periods. Some requirements
are available via the IRS, the State of Kansas, our client partners and others
but the guidance is only pertinent and relevant to the source. This retention
schedule is based on information from a variety of sources. It has been
compared to retention schedules from other, similar non-profit organizations
and in those cases where recommendations were not consistent, the longer
retention period has been used.
3.
Retention periods
apply to the original hard copy only. Duplicate copies may be disposed of at
any time at the discretion of management unless the original has been lost.
Records should not be kept any longer than necessary whether in hard copy,
microfilm, optical discs or computer data base.
4.
The basic
requirements that apply to all records apply to e-mail records as well. Emails
are to be printed and the hardcopy stored in the relevant subject matter file
as is any other hardcopy communication. The email record must include the
sender and recipient as well as the date and time was sent and/or received.
For
all records EXCEPT those pertaining to education
and employment assistance records, the following schedule will be utilized:
|
Type
of Record |
Retention
Period (Years) |
Where
Located? |
|
Accident Reports and Claims (Settled) |
7 |
Storage Facility (J.M) |
|
Articles of Incorporation |
P |
Corporate Record Book |
|
Accounts Payable Ledgers |
7 |
Storage Facility (J.M) |
|
Accounts Receivable Ledgers |
7 |
Storage Facility (J.M) |
|
Affirmative Action Plan |
P |
Individual Sites |
|
Annual External Auditor’s Report |
P |
Corp. Headquarters |
|
Annual Report to the Housing
Partners |
P |
Storage Facility (J.M) |
|
Background Check Requests and Reports |
3 |
Storage Facility (J.M) |
|
Bank Deposit Records |
7 |
Storage Facility (J.M) |
|
By-Laws |
P |
Corporate Record Book. |
|
Chart of Accounts |
P |
Storage Facility (J.M) |
|
Checks (Cancelled) |
7 |
Storage Facility (J.M) |
|
Contracts |
7 |
Corp. Headquarters |
|
State Certifications or Approvals |
P |
Corp. Headquarters |
|
Correspondence (General) |
3 |
Storage Facility (J.M) |
|
Correspondence (Legal Matters) |
P |
Corp. Headquarters |
|
Depreciation Schedules |
P |
Corp. Headquarters |
|
Donation Listings |
7 |
Storage Facility (J.M) |
|
Syndicator Reports |
7 |
Storage Facility (J.M) |
|
Electronic Fund Transfer Documents |
7 |
Storage Facility (J.M) |
|
Employee Application from
Unsuccessful Candidates |
1 |
Corp. Headquarters |
|
Employment Applications |
3 |
Corp. Headquarters |
|
Employee Handbooks |
P |
Corp. Headquarters |
|
Financial & Related Records
for Federal Grant Awards |
3 |
Corp. Headquarters |
|
Financial Statements-Year End |
P |
Corp. Headquarters |
|
Garnishments |
7 |
Corp. Headquarters |
|
Grants (Submitted but not funded) |
3 |
Storage Facility (J.M) |
|
Application as Kansas non-profit
and amendments to articles and bylaws.
|
P |
Original in Corporate Record Book |
|
I-9 Forms |
1 |
Corp. Headquarters |
|
Insurance Policies and Records |
7 |
Corp. Headquarters |
|
Internal Reports (Various) |
3 |
Individual Sites |
|
Invoices (From all sites) |
7 |
Storage Facility (J.M) |
|
Job Descriptions |
3 |
Corp. Headquarters |
|
Legal Opinions |
P |
Corp. Headquarters |
|
Minutes of Board Meetings, Agendas
& Related Documents |
P |
Corporate Record Book |
|
Mortgages, Notes and Leases |
7 |
Storage Facility (J.M) |
|
OSHA Logs |
7 |
Storage Facility (J.M) |
|
Property Partnership Related
Documents |
P |
Storage Facility (J.M) |
|
Payroll Records (Including
Timesheets) |
7 |
Storage Facility (J.M) |
|
Client Records (non-educational) |
10 |
Individual Sites |
|
Personnel Files (of terminated
employees) |
7 |
Individual Sites |
|
Physical Inventory |
7 |
Individual Sites |
|
Purchase Orders and Back-Up
Documentation |
7 |
Individual Sites |
|
Fundraising Proposals (Approved/in
process) |
7 |
Individual Sites |
|
Status of Funds Reports (Year End)
and Worksheets |
7 |
Corp. Headquarters |
|
Tax Returns (Federal and State) |
P |
Corp. Headquarters |
|
Tax Exemption Application and
Determination Letter from Internal Revenue Service |
P |
Corporate Record Book. |
|
Taxes, Withholding Statements |
7 |
Corp. Headquarters |
|
Taxes, FICA |
7 |
Corp. Headquarters |
|
Partner MofU or Letter of Agreement |
P |
Corp. Headquarters |
|
Travel Reimbursements |
7 |
Individual Sites |
|
Workman’s Compensation Documents |
10 |
Following 1st closure |
The
Corporate Record Book is currently held by John M. Holzhüter 734 S. Cedar, Ottawa, Ks 66067-2908