EV&A Company Handbook

Ed Vance & Associates Architects Employee Handbook & Welcome Packet EV&A Architects 1160 Town Center Drive | Suite 170 Las Vegas, Nevada 89144

EV&A Architects Founded in 2006 as a small but passionate team of creative professionals, and from these roots, we have grown into a mid-sized firm that uses the power of collaboration and discipline to deliver a diverse body of work from commercial and industrial projects to hospitality and retail venues to highly complex and sophisticated healthcare facilities. We have developed a reputation for working closely with our clients blending their business needs with design excellence in every project, regardless of size.

Contents

Welcome Company Statements Customer Relations Company Policies Employee Benefits Supplemental Policies Company Forms Parking Rules Acknowledgement

5 6 14 16 28 36 62 74 76

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Welcome On behalf of everyone here at EV&A, I want to extend a warm welcome to you and wish you every success here.

We believe that each employee contributes directly to EV&A’s growth and success, and we hope you will take pride in being a member of our team.

This guidebook was developed to describe some of the expectations of our employees and to outline the policies, programs, and benefits available to eligible employees.

Employees should familiarize themselves with the contents of the employee guidebook as soon as possible, for it will answer many questions about employment with EV&A. We hope that your experience here will be challenging, enjoyable, and rewarding.

Again, welcome!

Warm Regards,

Edward A. Vance, FAIA Founder & CEO

Vision

“TO BE THE DESIGN EXPERIENCE LEADER” EV&A is dedicated to exceeding the expectations of our clients. To partner with our clients through specialized teams, to bring added value to the built environment.

This will ensure that our profit and growth goals are met, our employees will have excellent career growth opportunities while allowing us to benefit our community.”

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Mission

Changing Lives One Space at a Time

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Core Values

Integrity Passion Teamwork Family | Fairness Creativity Leadership

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Goals

Improve Employee Experience Improve Client Experience Design Excellence Design Recognition Firm Profitability

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Customer Relations

C

ustomers are among our company’s most valuable asset. Every employee represents EV&A to our customers and the public. The way we do our jobs presents an image of our entire organization. Customers judge all of us by how they are treated with each employee contact. Therefore, one of our first business priorities is to assist any customer or potential customer. Nothing is more important than being courteous, friendly, helpful, and prompt in the attention you give to customers.

If you need assistance in solving specific issues you should confer with your supervisor for appropriate action. Our personal contact with the public, our manners on the telephone, and the communications we send to customers are a reflection not only of ourselves, but also of the professionalism of EV&A. Positive customer relations not only enhance the public’s perception or image of EV&A, but also pay off in greater customer loyalty and increased sales and profit.

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Company Policies

100 - Equal Employment Opportunity Effective Date: 05/01/2014

Revision Date:

In order to provide equal employment and advancement opportunities to all individuals, employment decisions at EV&A will be based on merit, qualifications, and abilities. EV&A does not discriminate in employment opportunities or practices on the basis of race, color, religion, gender, sexual orientation, national origin, age, disability, or any other characteristic protected by law. To comply with applicable laws ensuring equal employment opportunities to qualified individuals with disabilities, EV&A will make reasonable accommodation for the known physical or mental limitations of an otherwise qualified individual with a disability who is an applicant or an employee unless undue hardship would result.

The Company will also make reasonable accommodation to the sincerely held religious beliefs of employees pursuant to the requirement of the law. This policy governs all aspects of employment, including selection, job assignment, compensation, discipline, termination, and access to benefits and training. Any employees with questions or concerns about any type of discrimination in the workplace are encouraged to bring these issues to the attention of their immediate supervisor or the Human Resource Manager. Employees can raise concerns and make reports without fear of reprisal. Anyone found to be engaging in any type of unlawful discrimination may be subject to disciplinary action, up to and including possible termination of employment.

110 - Outside Employment Effective Date: 05/01/2014

Revision Date:

Although strongly discouraged, employees may hold outside jobs as long as they meet the performance standards of their job with EV&A. All employees will be judged by the same performance standards and will be subject to EV&A’s scheduling demands, regardless of any existing outside work requirements.

If EV&A determines that an employee’s outside work interferes with performance or the ability to meet the requirements of EV&A as they are modified from time to time, the employee may be asked to terminate the outside employment if he or she wishes to remain with EV&A. Outside employment that constitutes a conflict of interest is prohibited. Employees may not receive any income or material gain from individuals outside EV&A for materials produced or services rendered while performing their jobs.

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120 - Employment Eligibility Effective Date: 05/01/2014

Revision Date:

EV&A is committed to employing only citizens and noncitizens who are authorized to work in the United States and does not unlawfully discriminate on the basis of citizen status or national origin. In compliance with the Immigration Reform and Control Act of 1986, each new employee, as a condition of employment, must complete the Employment Eligibility Verification Form I-9 and present documentation establishing identity and employment eligibility.

Former employees who are rehired must also complete the form if they have not completed an I-9 with EV&A within the past three years, or if their previous I-9 is no longer retained or valid.

Employees with questions or seeking more information on immigration law issues are encouraged to contact the Human Resource Manager. Employees may raise questions or complaints about immigration law compliance without fear of reprisal.

130 - Disability Accommodation Effective Date: 05/01/2014

Revision Date:

EV&A is committed to complying fully with the Americans with Disabilities Act (ADA) and ensuring equal opportunity in employment for qualified persons with disabilities. All employment practices and activities are conducted on a non- discriminatory basis. Reasonable accommodation is available to all disabled employees, where their disability affects the performance of job functions. All employment decisions are based on the merits of the situation in accordance with defined criteria, not the disability of the individual unless undue hardship. Qualified individuals with disabilities are entitled to equal pay and other forms of compensation (or changes in compensation) as well as in job assignments, classifications, organizational structures, position descriptions, lines of progression and seniority lists. Leave of all types will be available to all employees on an equal basis.

EV&A is also committed to not discriminating against any qualified employees or applicants because they are related to or associated with a person with a disability. EV&A will follow any state or local law that provides individuals with disabilities greater protection than the ADA. This policy is neither exhaustive nor exclusive. EV&A is committed to taking all other actions necessary to ensure equal employment opportunity for persons with disabilities in accordance with the ADA and all other applicable federal, state, and local laws.

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140 - Employment Verification & Reference Checks Effective Date: 05/01/2014

Revision Date:

To ensure that individuals who join EV&A are well qualified and have a strong potential to be productive and successful, it is the policy of EV&A to check the employment references of all applicants.

The Human Resource Manager will respond in writing only to those verifications of employment inquiries that are submitted in writing. Responses to such inquiries will confirm only dates of employment, wage rates, and position(s) held. No employment data will be released without a written authorization and release signed by the individual who is the subject of the inquiry.

160 - Job Descriptions Effective Date: 05/01/2014

Revision Date:

EV&A makes every effort to create and maintain accurate job descriptions for all positions within the Company. Each description includes a job data section, a job summary section (giving a general overview of the job’s purpose), an essential functions section, a qualifications section (including education and/or experience, language skills, mathematical skills, reasoning ability, and any certification required), a supervisory responsibilities section, a physical demands section, and a work environment section.

EV&A maintains job descriptions to aid in orienting new employees to their jobs, identifying the requirements of each position, establishing hiring criteria, setting standards for employee performance evaluations, and establishing a basis for making reasonable accommodations for individuals with disabilities. The Human Resource Manager and the hiring manager prepare job descriptions when new positions are created.

Existing job descriptions are also reviewed and revised in order to ensure that they are up to date. Job descriptions may also be rewritten periodically to reflect any changes in the position’s duties and responsibilities. All employees will be expected to help ensure that their job descriptions are accurate and current, reflecting the work being done. Employees should remember that job descriptions do not necessarily cover every task or duty that might be assigned, and that additional responsibilities may be assigned as necessary. Contact the Human Resource Manager if you have any questions or concerns about your job description.

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120 - Employment Eligibility Effective Date: 05/01/2014

Revision Date:

EV&A is committed to employing only citizens and noncitizens who are authorized to work in the United States and does not unlawfully discriminate on the basis of citizen status or national origin. In compliance with the Immigration Reform and Control Act of 1986, each new employee, as a condition of employment, must complete the Employment Eligibility Verification Form I-9 and present documentation establishing identity and employment eligibility.

Former employees who are rehired must also complete the form if they have not completed an I-9 with EV&A within the past three years, or if their previous I-9 is no longer retained or valid.

Employees with questions or seeking more information on immigration law issues are encouraged to contact the Human Resource Manager. Employees may raise questions or complaints about immigration law compliance without fear of reprisal.

130 - Disability Accommodation Effective Date: 05/01/2014

Revision Date:

EV&A is committed to complying fully with the Americans with Disabilities Act (ADA) and ensuring equal opportunity in employment for qualified persons with disabilities. All employment practices and activities are conducted on a non- discriminatory basis. Reasonable accommodation is available to all disabled employees, where their disability affects the performance of job functions. All employment decisions are based on the merits of the situation in accordance with defined criteria, not the disability of the individual unless undue hardship. Qualified individuals with disabilities are entitled to equal pay and other forms of compensation (or changes in compensation) as well as in job assignments, classifications, organizational structures, position descriptions, lines of progression and seniority lists. Leave of all types will be available to all employees on an equal basis.

EV&A is also committed to not discriminating against any qualified employees or applicants because they are related to or associated with a person with a disability. EV&A will follow any state or local law that provides individuals with disabilities greater protection than the ADA. This policy is neither exhaustive nor exclusive. EV&A is committed to taking all other actions necessary to ensure equal employment opportunity for persons with disabilities in accordance with the ADA and all other applicable federal, state, and local laws.

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140 - Employment Verification & Reference Checks Effective Date: 05/01/2014

Revision Date:

To ensure that individuals who join EV&A are well qualified and have a strong potential to be productive and successful, it is the policy of EV&A to check the employment references of all applicants.

The Human Resource Manager will respond in writing only to those verifications of employment inquiries that are submitted in writing. Responses to such inquiries will confirm only dates of employment, wage rates, and position(s) held. No employment data will be released without a written authorization and release signed by the individual who is the subject of the inquiry.

160 - Job Descriptions Effective Date: 05/01/2014

Revision Date:

EV&A makes every effort to create and maintain accurate job descriptions for all positions within the Company. Each description includes a job data section, a job summary section (giving a general overview of the job’s purpose), an essential functions section, a qualifications section (including education and/or experience, language skills, mathematical skills, reasoning ability, and any certification required), a supervisory responsibilities section, a physical demands section, and a work environment section.

EV&A maintains job descriptions to aid in orienting new employees to their jobs, identifying the requirements of each position, establishing hiring criteria, setting standards for employee performance evaluations, and establishing a basis for making reasonable accommodations for individuals with disabilities. The Human Resource Manager and the hiring manager prepare job descriptions when new positions are created.

Existing job descriptions are also reviewed and revised in order to ensure that they are up to date. Job descriptions may also be rewritten periodically to reflect any changes in the position’s duties and responsibilities. All employees will be expected to help ensure that their job descriptions are accurate and current, reflecting the work being done. Employees should remember that job descriptions do not necessarily cover every task or duty that might be assigned, and that additional responsibilities may be assigned as necessary. Contact the Human Resource Manager if you have any questions or concerns about your job description.

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200 - Introductory Period Effective Date: 05/01/2014

Revision Date:

All new and re-hired employees work on an introductory basis for the first ninety (90) calendar days after their date of hire. A performance evaluation may be conducted at that time.

During the introductory period, new employees are eligible for those benefits that are required by law, such as workers’ compensation insurance and Social Security. Employees may also be eligible for other EV&A provided benefits, subject to the terms and conditions of each benefit program. Employees should read the information for each specific benefit program for the details on eligibility requirements.

210 - Access to Personnel Files Effective Date: 05/01/2014

Revision Date:

EV&A maintains a personnel file on each employee. The personnel file includes such information as the employee’s job application, resume, records of training, documentation of performance appraisals and salary increases, and other employment records. Personnel files are the property of EV&A and access to the information they contain is restricted.

Generally, only supervisors and management personnel of EV&A who have a legitimate reason to review information in a file are allowed to do so. Employees who wish to review their own file should contact the Human Resource Manager. With reasonable advance notice, employees may review their own personnel files in EV&A offices and in the presence of an individual appointed by EV&A to maintain the files.

220 - Personnel Data Changes Effective Date: 05/01/2014

Revision Date:

It is the responsibility of each employee to promptly notify EV&A of any changes in personnel data. Personal mailing addresses, telephone numbers, number and names of dependents, individuals to be contacted in the event of emergency, educational accomplishments, and other such status reports should be accurate and current at all times. If any personnel data has changed, notify the Human Resource Manager.

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230 - Media Relations Effective Date: 05/01/2014

Revision Date:

EV&A will generally provide a response to media inquiries within 48 hours of receipt. The Marketing Manager is designated to speak on the Company’s behalf. No one other than the President, Vice President or Marketing Manager should represent the Company’s position to the media.

240 - Suggestion Program Effective Date: 05/01/2014

Revision Date:

As employees of EV&A you have the opportunity to contribute to our future success and growth by submitting suggestions for practical work-improvement or cost-savings ideas. A suggestion is an idea that will benefit EV&A by solving a problem, reducing costs, improving operations or procedures, enhancing customer service, eliminating waste or spoilage, or making EV&A a better or safer place to work. Statements of problems without accompanying solutions, or recommendations concerning co-workers and management are not appropriate suggestions.

Employees may submit suggestions to the President or Vice President.

250 - Personnel Data Changes Effective Date: 05/01/2014

Revision Date:

It is the intention of EV&A to keep its employees informed regarding general Company policies, procedures, and other pertinent information by posting notices. Notices are reserved for official Company communications on such items as: • • • • • •

Employee announcements Internal memoranda Payday notice Workers’ compensation insurance information Unemployment insurance information State and federal mandated postings

Non-business notices may be posted or distributed only with prior approval of management.

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260 - Social Security Number Privacy Effective Date: 05/01/2014

Revision Date:

To protect employees’ personal information, EV&A prohibits the use of employees’ Social Security numbers for identification purposes, except as allowed by law. EV&A will not: •

• • •

•

Publicly post or publicly display in any manner an employee’s Social Security number. “Publicly post” or “publicly display” means to intentionally communicate or otherwise make available to the general public.

Print an employee’s Social Security number on any card required for the employee to access products or services provided by EV&A. Require an employee to transmit his or her Social Security number over the Internet, unless the connection is secure, or the Social Security number is encrypted.

Require an employee to use his or her Social Security number to access an Internet web site, unless a password or unique personal identification number or other authentication device is also required to access the Internet web site.

Print an employee’s Social Security number on any materials that are mailed to the employee, unless state or federal law requires the Social Security number to be on the document to be mailed.

However, Social Security numbers may be included in applications and forms sent by mail, including documents sent as part of an application or enrollment process; or to establish, amend, or terminate an account, contract, or policy; or to confirm the accuracy of the Social Security number.

In instances where EV&A previously used an employee’s Social Security number in a manner inconsistent with this policy, it will continue using that employee’s Social Security number in that manner, if all of the following conditions are met: • •

The use of the Social Security number is continuous. If the use is stopped for any reason, the conditions listed above will apply.

The employee is provided an annual disclosure that informs the employee that he or she has the right to stop the use of his or her Social Security number in a manner prohibited by those conditions listed above.

A written request by an employee to stop the use of his or her Social Security number in a prohibited manner will be implemented within thirty (30) days of the receipt of the request. There will be no fee or charge for implementing the request. EV&A will not deny services to an employee because the employee makes a written request to stop the use of his or her Social Security number.

EV&A will continue to collect, use, or release Social Security numbers as required by state or federal law, and may use Social Security numbers for internal verification or administrative purposes.

Employees who have questions about this policy or who feel that their Social Security number has been used inappropriately by EV&A should contact the Human Resource Manager.

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270 - Medical Information Privacy Effective Date: 05/01/2014

Revision Date:

EV&A is committed to maintaining and protecting the confidentiality of employees’ personal information in compliance with the Health Insurance Portability and Accountability Act (HIPAA). EV&A is not a covered entity as defined by HIPAA; however, any health plan maintained by EV&A is subject to HIPAA and its requirement to protect the privacy of employees’ individually identifiable health information and other personal information and to provide employees with notice about policies, safeguards, and practices.

EV&A has adopted a policy that protects the privacy and confidentiality of protected health information (PHI). PHI refers to individually identifiable health information received by a health care provider, health plan or health care clearinghouse that relates to past or present health of an individual or for payment of health care claims. PHI information includes medical conditions, health status, claims experience, medical histories, physical examinations, genetic information and evidence of disability.

HIPAA regulations will be followed in administrative activities undertaken by assigned personnel when they involve PHI in any of the following circumstances: health information privacy, health information security and health information electronic transmission.

The Company has designated the Human Resource Manager as the HIPAA Compliance Officer (HCO). Any questions or issues regarding HIPAA compliance should be presented to the HCO for resolution. The Health Plan will not use employees’ PHI or disclose it to others without the employees’ authorization, except for treatment activities, payment activities or health care operations.

The Health Plan may also use and disclose employees’ protected health information to comply with the law or in response to a legal order. Disclosures of PHI will be maintained in accordance with federal and state law. Records that have been maintained for the maximum interval will be destroyed in a manner to ensure that such data is not compromised. Complete details can be found in the Health Plan’s Notice of Privacy Practices.

Employees who have questions about this policy or who feel that their PHI has been used inappropriately by EV&A should contact the Human Resource Manager.

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A PASSION FOR

R DOING MORE

Employee Benefits 28

300 - Employee Benefits Effective Date: 05/01/2014

Revision Date:

Eligible employees at EV&A are provided a wide range of benefits. A number of the programs (such as Social Security, workers’ compensation and unemployment insurance) cover all employees in the manner prescribed by law.

Benefits eligibility is dependent upon a variety of factors, including employee classification.

Your supervisor can identify the programs for which you are eligible. Details of many of these programs can be found elsewhere in the employee guidebook. The following benefit programs are available to eligible employees:

• Holidays • Vacation Benefits • Personal Time Off Benefits • Time Off to Vote • Leave of Absence • Health Insurance

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310 - Holidays Effective Date: 05/01/2014

Revision Date: February 5, 2024

EV&A will grant holiday time off to all employees on the holidays listed below: •

New Year’s Day (January 1st)

•

Founders Day (Friday prior to Memorial Day)

•

Memorial Day (last Monday in May)

•

Independence Day (July 4th)

•

Labor Day (first Monday in September)

•

Thanksgiving (fourth Thursday in November)

•

Family Day (Friday following Thanksgiving)

•

Christmas (December 25th)

EV&A will grant paid holiday time off to all eligible employees immediately upon assignment to an eligible employment classification. Holiday pay will be calculated based on the employee’s straight-time pay rate (as of the date of the holiday) times the number of hours the employee would otherwise have worked on that day. Employees in the following employment classification are eligible to earn and use holiday time as described in this policy: •

Regular full-time employees.

A recognized holiday that falls on a Saturday will be observed on the preceding Friday. A recognized holiday that falls on a Sunday will be observed on the following Monday. If a recognized holiday falls during an eligible employee’s paid absence (such as vacation), holiday pay will be provided instead of the paid time off benefit that would otherwise have applied.

If eligible non-exempt employees work on a recognized holiday, they will receive holiday pay plus wages at their straight- time rate for the hours worked on the holiday OR employees may substitute a different day as a holiday in lieu of receiving holiday pay on that date.

In selecting a substituted holiday, employees should select a date in consultation with their supervisor that is consistent with the needs of EV&A. Paid time off for holidays will not be counted as hours worked for the purposes of determining overtime.

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320 - Vacation Benefits Effective Date: 05/01/2014

Revision Date:

Vacation time off with pay is available to eligible employees to provide opportunities for rest, relaxation, and personal pursuits. Employees in the following employment classification are eligible to earn and use vacation time as described in this policy: •

Regular full-time employees.

The amount of paid vacation time employees receives each year increases with the length of their employment as shown in the following accrual schedule: •

Upon initial eligibility the employee is entitled to 10 vacation days each year, accrued monthly at the rate of 6 2/3 hours.

•

After 5 years of eligible service the employee is entitled to 15 vacation days each year, accrued monthly at the rate of 10 hours.

The length of eligible service is calculated on the basis of a “benefit year.” This is the 12-month period that begins when the employee starts to earn vacation time. An employee’s benefit year may be extended for any significant leave of absence except military leave of absence. Military leave has no effect on this calculation. (See individual leave of absence policies for more information.)

Once employees enter an eligible employment classification, they begin to earn paid vacation time according to the schedule. Regular full-time employees working less than forty (40) hours per week will receive a prorated portion of earned vacation based on the number of hours they work in a week. Employees can request use of vacation time after it is earned.

Paid vacation time can be used in minimum increments of one hour. To take vacation, employees should request approval from their supervisors at least two (2) weeks in advance of the date the vacation will begin in writing. Requests will be reviewed based on several factors, including business needs and staffing requirements. Vacation time off is paid at the employee’s base pay rate at the time of vacation. It does not include overtime or any special forms of compensation such as bonuses. The maximum amount of vacation hours you accrue is determined by your rate of accrual. Once that maximum is reached, further accruals will cease until the vacation hours are taken and fall below the maximum allowed. You will not accrue vacation during unpaid leaves of absence.

As stated above, employees are encouraged to use available paid vacation time for rest, relaxation, and personal pursuits. Earned vacation must be taken, employees are not entitled to pay in lieu of taking time off for vacation. Upon termination of employment, employees will be paid for unused vacation time that has been earned through the last day of work. Any borrowed vacation time will be withheld from the employee’s final paycheck. Unused vacation will not be paid for employees who resign their employment with out giving at least two (2) weeks prior notice.

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330 - Personal Time Off (PTO) Effective Date: 05/01/2014

Revision Date:

EV&A provides paid PTO leave benefits to all eligible employees for periods of temporary absence to fulfill personal obligations such as, but not limited to, personal illness, family illness, bereavement time off to vote, etc.

Employees in the following employment classification are eligible to earn and use vacation time as described in this policy: •

Regular full-time employees.

Eligible employees will accrue PTO leave benefits at the rate of 5 days per year (3 1/3 hours for every full month of service) up to a maximum of 40 hours. PTO leave benefits are calculated on the basis of a “benefit year,” the 12-month period that begins when the employee starts to earn PTO leave benefits.

Paid PTO leave can be used in minimum increments of one hour. PTO is to be used in the event of employee’s illness. Employees who are unable to report to work due to illness or injury should notify the Office Manager and their immediate supervisor before the scheduled start of their workday. The Office manager and immediate supervisor must also be contacted on each additional day of absence.

PTO benefits will be calculated based on the employee’s base pay rate at the time of absence and will not include any special forms of compensation, such as bonuses. Regular full-time employees working less than forty (40) hours per week will receive a prorated portion of earned PTO benefits based on the number of hours they work in a week. As an additional condition of eligibility for PTO benefits, an employee on an extended absence must apply for any other available compensation and benefits, such as workers’ compensation.

PTO benefits will be used to supplement any payments that an employee is eligible to receive from workers’ compensation. The combination of any such disability payments and PTO benefits cannot exceed the employee’s normal weekly earnings.

Earned PTO must be taken, employees are not entitled to pay in lieu of taking PTO. Any unused PTO hours at the end of the calendar year will be forfeited. In addition, unused PTO benefits will not be paid to employees upon termination of employment.

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320 - Jury Duty Effective Date: 05/01/2014

Revision Date:

An employee receiving Jury Duty Notice shall notify the immediate supervisor at once. Time for such service may be taken as vacation or leave without pay. When jury duty does not demand your services for a full day you should return to your job.

355 - Medical Leave Effective Date: 05/01/2014

Revision Date:

EV&A provides medical leaves of absence without pay to eligible employees who are temporarily unable to work due to a serious health condition or disability. For purposes of this policy, serious health conditions or disabilities include inpatient care in a hospital, hospice, or residential medical care facility; continuing treatment by a health care provider; and temporary disabilities associated with pregnancy, childbirth, and related medical conditions. Employees in the following employment classification are eligible to request medical leave as described in this policy: •

All employees.

Eligible employees may request medical leave only after having completed twelve (12) months of service. Eligible employees should make requests for medical leave to their supervisors at least thirty (30) days in advance of foreseeable events and as soon as possible for unforeseeable events.

A health care provider’s statement must be submitted verifying the need for medical leave and its beginning and expected ending dates. Any changes in this information should be promptly reported to EV&A. Employees returning from medical leave must submit a health care provider’s verification of their fitness to return to work. Eligible employees are normally granted leave for the period of the disability, up to a maximum of twelve (12) weeks within any twelve (12) month period. Employees will be required to first use any accrued paid leave time before taking unpaid medical leave.

Employees who sustain work-related injuries are eligible for a medical leave of absence for the period of disability in accordance with all applicable laws covering occupational disabilities. Subject to the terms, conditions, and limitations of the applicable plans, EV&A will continue to provide health insurance benefits for the full period of the approved medical leave. The employee must make arrangements for payment of the health insurance premium for coverage during the leave of absence prior to the start of the leave. Benefit accruals, such as vacation, PTO leave, or holiday benefits, will be suspended during the leave and will resume upon return to active employment. So that an employee’s return to work can be properly scheduled, an employee on medical leave is requested to provide EV&A with at least two (2) weeks advance notice of the date the employee intends to return to work. Every reasonable effort will be made to return the employee to the same position, if it is available, or to a similar available position for which the employee is qualified. However, EV&A cannot guarantee reinstatement in all cases. If an employee fails to return to work on the agreed upon return date, EV&A will assume that the employee has resigned.

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365 - Military Leave Effective Date: 05/01/2014

Revision Date:

A military leave of absence will be granted to employees who are absent from work because of service in the U.S. uniformed services in accordance with the Uniformed Services Employment and Reemployment Rights Act (USERRA). Advance notice of military service is required, unless military necessity prevents such notice, or it is otherwise impossible or unreasonable.

The leave will be unpaid. However, employees may use any available paid time off for the absence. Continuation of health insurance benefits is available as required by USERRA based on the length of the leave and subject to the terms, conditions and limitations of the applicable plans for which the employee is otherwise eligible.

These health insurance benefits are COBRA or MINI-COBRA and the employee is responsible for 100% of the premiums. Benefit accruals, such as vacation, PTO leave, or holiday benefits, will be suspended during the leave and will resume upon the employee’s return to active employment. Employees on military leave for up to thirty (30) days are required to return to work for the first regularly scheduled shift after the end of service, allowing reasonable travel time.

Employees on longer military leave must apply for reinstatement in accordance with USERRA and all applicable state laws.

Employees returning from military leave will be placed in the position they would have attained had they remained continuously employed or a comparable one depending on the length of military service in accordance with USERRA. They will be treated as though they were continuously employed for purposes of determining benefits based on length of service. Contact the Human Resource Manager for more information or questions about military leave.

380 - Workers’ Compensation Insurance Effective Date: 05/01/2014

Revision Date:

EV&A provides a comprehensive workers’ compensation insurance program at no cost to employees. This program covers any injury or illness sustained in the course of employment that requires medical, surgical, or hospital treatment. Employees who sustain work-related injuries or illnesses should inform their supervisor immediately. No matter how minor an on-the-job injury may appear, it is important that it be reported immediately. This will enable an eligible employee to qualify for coverage as quickly as possible. Neither EV&A nor the insurance carrier will be liable for the payment of workers’ compensation benefits for injuries that occur during an employee’s voluntary participation in any off-duty recreational, social, or athletic activity sponsored by EV&A. 34

390 - Health Insurance Effective Date: 05/01/2014

Revision Date:

EV&A health insurance plan provides employees and their dependents access to medical benefits. Employees in the following employment classification are eligible to participate in the health insurance plan: •

Regular full-time employees

Eligible employees may participate in the health insurance plan subject to all terms and conditions of the agreement between EV&A and the insurance carrier.

Details of the health insurance plan are described in the Summary Plan Description (SPD). An SPD and information on cost of coverage will be provided in advance of enrollment to eligible employees. Contact the Human Resource Manager for more information about health insurance benefits.

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Supplemental Policies

400 - Time Keeping Effective Date: 05/01/2014

Revision Date:

Accurately recording time worked is the responsibility of every employee. Federal and state laws require EV&A to keep an accurate record of time worked in order to calculate employee pay and benefits. Time worked is all the time actually spent on the job performing assigned duties.

Employees should accurately record the time they begin and end their work each day, as well as the beginning and ending time of each meal period. They should also record the beginning and ending time of any split shift or departure from work for personal reasons. Overtime work must always be approved before it is performed.

Timecards must be filled out on a daily basis and shall be completed prior to leaving work for the day. Altering, falsifying, tampering with time records, or recording time on another employee’s time record may result in disciplinary action, up to and including possible termination of employment. If corrections or modifications are made to the time record, both the employee and the supervisor must verify the accuracy of the changes by initialing the time record.

410 - Paydays Effective Date: 05/01/2014

Revision Date:

All employees are paid semimonthly on the fifth (5th) and twentieth (20th) day of the month.

Each paycheck will include earnings for all work performed through the end of the previous payroll period.

In the event that a regularly scheduled payday falls on a day off such as a weekend or holiday, employees will be paid on the first business day prior to the regularly scheduled payday.

If a regular payday falls during an employee’s vacation, the employee’s paycheck will be available upon his or her return from vacation.

Employees may have pay directly deposited into their bank accounts if they provide advance written authorization to EV&A. Employees will receive an itemized statement of wages when EV&A makes direct deposits.

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420 - Work Schedules Effective Date: 05/01/2014

Revision Date:

Business hours are 8 A.M. to 5 P.M. Monday through Friday. Supervisors will advise employees of the times their schedules will normally begin and end. Staffing needs and operational demands may necessitate variations in starting and ending times, as well as variations in the total hours that may be scheduled each day and week.

430 - Overtime Effective Date: 05/01/2014

Revision Date:

When operating requirements or other needs cannot be met during regular working hours, employees may be scheduled to work overtime hours. When possible, advance notification of these mandatory assignments will be provided.

All overtime work must receive your supervisor’s prior authorization. Overtime assignments will be distributed as equitably as practical to all employees qualified to perform the required work. Overtime compensation is paid to all non-exempt employees in accordance with federal and state wage and hour restrictions.

Overtime pay is based on actual hours worked. Time off on PTO leave, vacation leave, or any leave of absence will not be considered hours worked for purposes of performing overtime calculations. Overtime is calculated in over 40 hours worked in a “work week”. EV&A’s work week is defined as beginning on Monday morning (12.01 a.m.) and ending on Sunday at midnight (12:00 a.m.).

Failure to work scheduled overtime or overtime worked without prior authorization from your supervisor may result in disciplinary action, up to and including possible termination of employment.

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440 - Administrative Pay Corrections Effective Date: 05/01/2014

Revision Date:

EV&A takes all reasonable steps to ensure that employees receive the correct amount of pay in each paycheck and that employees are paid promptly on the scheduled payday. In the unlikely event that there is an error in the amount of pay, the employee should promptly bring the discrepancy to the attention of the Human Resource Manager so that corrections can be made as quickly as possible.

440 - Pay Deductions and Setoffs Effective Date: 05/01/2014

Revision Date:

The law requires that EV&A make certain deductions from every employee’s compensation.

Among these are applicable federal and local income taxes. EV&A also must deduct Social Security taxes on each employee’s earnings up to a specified limit that is called the Social Security “wage base.” EV&A matches the amount of Social Security taxes paid by each employee.

EV&A offers programs and benefits beyond those required by law. Eligible employees may voluntarily authorize deductions from their paychecks to cover the costs of participation in these programs.

Pay setoffs are pay deductions taken by EV&A, usually to help pay off a debt or obligation to EV&A or others. If you have questions concerning why deductions were made from your paycheck or how they were calculated, your supervisor can assist in having your questions answered.

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460 - Business Travel Expenses Effective Date: 05/01/2014

Revision Date:

EV&A will reimburse employees for reasonable business travel expenses incurred while on assignments away from the normal work location. All business travel must be approved in advance by the President or Vice President.

Employees whose travel plans have been approved are responsible for making their own travel arrangements.

When approved, the actual costs of airfare, meals, lodging, parking, rental car and other expenses directly related to accomplishing business travel objectives will be reimbursed by EV&A. Employees are expected to limit expenses to reasonable amounts.

Employees who are involved in an accident while traveling on business must promptly report the incident to their immediate supervisor. Vehicles owned, leased or rented by EV&A may not be used for personal use without prior approval.

When travel is completed, employees should submit completed travel expense reports within five (5) days. Reports should be accompanied by receipts for all individual expenses.

Employees should contact their supervisor for guidance and assistance on procedures related to travel arrangements, expense reports, reimbursement for specific expenses, or any other business travel issues.

Abuse of this business travel expenses policy, including falsifying expense reports to reflect costs not incurred by the employee, may be grounds for disciplinary action, up to and including possible termination of employment.

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500 - Open Door | Complaint Resolution Process Effective Date: 05/01/2014

Revision Date:

EV&A is committed to providing the best possible working conditions for its employees. Part of this commitment is encouraging an open and frank atmosphere in which any problem, complaint, suggestion, or question receives a timely response from EV&A supervisors and management.

EV&A strives to ensure fair and honest treatment of all employees. Supervisors, managers, and employees are expected to treat each other with mutual respect. Employees are encouraged to offer positive and constructive criticism. If employees disagree with established rules of conduct, policies, or practices, they can express their concern through the problem resolution procedure. No employee will be penalized, formally or informally, for voicing a complaint with EV&A in a reasonable, business-like manner, or for using the problem resolution procedure.

If a situation occurs when employees believe that a condition of employment or a decision affecting them is unjust or inequitable, they are encouraged to make use of the following steps.

The employee may discontinue the procedure at any step.

1.

2.

3.

4.

5.

6.

Employee presents problem to immediate supervisor after incident occurs. If supervisor is unavailable or employee believes it would be inappropriate to contact that person, employee may present problem to the Human Resource Manager or any other member of management.

Supervisor responds to problem during discussion or after consulting with appropriate management, when necessary. Supervisor documents discussion.

Employee presents problem to Human Resource Manager if problem is unresolved.

Human Resource Manager counsels and advises employee, assists in putting problem in writing, visits with employee’s manager(s), if necessary, and directs employee to President or Vice President for review of problem.

Employee presents problem to President or Vice President in writing.

President or Vice President reviews and considers problem. President or Vice President informs employee of decision and forwards copy of written response to Human Resource Manager for employee’s personnel file. The President or Vice President has full authority to make any adjustment deemed appropriate to resolve the problem.

Not every problem can be resolved to everyone’s total satisfaction, but only through understanding and discussion of mutual problems can employees and management develop confidence in each other. This confidence is important to the operation of an efficient and harmonious work environment.

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510 - Progressive Disciplinary Process Effective Date: 05/01/2014

Revision Date:

The purpose of this policy is to state EV&A position on administering equitable and consistent discipline for unsatisfactory conduct in the workplace. The best disciplinary measure is the one that does not have to be enforced and comes from good leadership and fair supervision at all employment levels.

EV&A’s own best interest lies in ensuring fair treatment of all employees and in making certain that disciplinary actions are prompt, uniform, and impartial. The major purpose of any disciplinary action is to correct the problem, prevent recurrence, and prepare the employee for satisfactory service in the future. Although employment with EV&A is based on mutual consent and both the employee and EV&A have the right to terminate employment at will, with or without cause or advance notice, EV&A may use progressive discipline at its discretion.

Disciplinary action may call for any of six steps -- initial notice, formal notice, final notice, disciplinary suspension, suspension pending investigation, termination of employment -- depending on the severity of the problem and the number of occurrences. There may be circumstances when one or more steps are bypassed. Progressive discipline means that, with respect to most disciplinary problems, these steps will normally be followed: a first offense may call for an initial notice; a next offense may be followed by a formal notice; another offense may lead to a final notice; and, still another offense may lead to a suspension; and, finally, another offense may then lead to termination of employment.

EV&A recognizes that there are certain types of employee problems that are serious enough to justify either a suspension, or, in extreme situations, termination of employment, without going through the usual progressive discipline steps. While it is impossible to list every type of behavior that may be deemed a serious offense, the Employee Conduct and Work Rules policy includes examples of problems that may result in immediate suspension or termination of employment. However, the problems listed are not all necessarily serious offenses, but may be examples of unsatisfactory conduct that will trigger progressive discipline.

By using progressive discipline, we hope that most employee problems can be corrected at an early stage, benefiting both the employee and EV&A.

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520 - Performance Evaluation Effective Date: 05/01/2014

Revision Date:

Supervisors and employees are strongly encouraged to discuss job performance and goals on an informal, day-today basis. A formal written performance evaluation may be conducted at the end of an employee’s initial period of hire, known as the introductory period. Additional formal performance evaluations are conducted to provide both supervisors and employees the opportunity to discuss job tasks, identify and correct weaknesses, encourage and recognize strengths, and discuss positive, purposeful approaches for meeting goals.

Performance evaluations may be scheduled after ninety (90) days of employment and approximately once every twelve (12) months thereafter. Merit-based pay adjustments are awarded

by EV&A in an effort to recognize truly superior employee performance. The decision to award such an adjustment is dependent upon numerous factors, including the information documented by this formal performance evaluation process.

530 - Termination of Employment Effective Date: 05/01/2014

Revision Date:

Termination of employment is an inevitable part of personnel activity within any organization, and many of the reasons for termination are routine. Below are examples of some of the most common circumstances under which employment is terminated: * Resignation - voluntary employment termination initiated by an employee. * Discharge - involuntary employment termination initiated by the organization.

EV&A will generally schedule exit interviews at the time of employment termination. The exit interview will afford an opportunity to discuss such issues as employee benefits, conversion privileges, repayment of outstanding debts to EV&A, or return of EV&A owned property. Suggestions, complaints, and questions can also be voiced. Since employment with EV&A is based on mutual consent, both the employee and EV&A have the right to terminate employment at will, with or without cause, at any time. Employees will receive their final pay in accordance with applicable state law. Employee benefits will be affected by employment termination in the following manner. All accrued, vested benefits that are due and payable at termination will be paid. Some benefits may be continued at the employee’s expense if the employee so chooses.

The employee will be notified in writing of the benefits that may be continued and of the terms, conditions, and limitations of such continuance.

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540 - Resignation of Employment Effective Date: 05/01/2014

Revision Date:

Resignation is a voluntary act initiated by the employee to terminate employment with EV&A. Although advance notice is not required, EV&A would prefer two (2) weeks written resignation notice from all employees. Employees who do not give at least two (2) weeks written resignation notice will not be eligible for payment of unused vacation hours. Prior to an employee’s departure, an exit interview will be scheduled to discuss the reasons for resignation and the effect of the resignation on benefits.

600 - Classifications of Employment Effective Date: 05/01/2014

Revision Date:

It is the intent of EV&A to clarify the definitions of employment classifications so that employees understand their employment status and benefit eligibility. Each employee is designated as either non-exempt or exempt from federal and state wage and hour laws. An employee’s non-exempt or exempt classification may be changed only upon written notification by EV&A management. NON-EXEMPT employees are entitled to overtime pay under the specific provisions of federal and state laws. EXEMPT employees are excluded from specific provisions of federal and state wage and hour laws. In addition to the above categories, each employee will belong to one other employment category: REGULAR FULL-TIME employees are those who are not assigned to a project-based or parttime employment status and who are regularly scheduled to work EV&A full-time schedule.

Generally, they are eligible for EV&A’s benefit package subject to the terms, conditions, and limitations of each benefit program. REGULAR PART-TIME employees are those who are not assigned to a project-based or full-time employment status and who are regularly scheduled to work less than thirty-two (32) hours per week. While they do receive all legally mandated benefits (such as Social Security and workers’ compensation insurance), they are ineligible for all of EV&A’s other benefit programs. PROJECT-BASED employees are those who are hired as interim replacements, to temporarily supplement the work force, or to assist in the completion of a specific project. Employment assignments in this category are of a limited duration. Employment beyond any initially stated period does not in any way imply a change in employment status. Project-based employees retain that status unless and until notified of a change. While project -based employees receive all legally mandated benefits (such as workers’ compensation insurance and Social Security), they are ineligible for all of EV&A’s other benefit programs.

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610 - Rest and Meal Periods Effective Date: 05/01/2014

Revision Date:

Each workday, full-time non-exempt employees are provided with two (2) rest periods of ten (10) minutes in length. To the extent possible, rest periods will be provided in the middle of work periods. Since this time is counted and paid as time worked, employees must not be absent from their workstations beyond the allotted rest period time.

All full-time employees are provided with one meal period of sixty (60) minutes in length each workday. Supervisors will schedule meal periods to accommodate operating requirements.

Employees will be relieved of all active responsibilities and restrictions during meal periods and will not be compensated for that time.

620 - Salary Administration Effective Date: 05/01/2014

Revision Date:

The salary administration program at EV&A was created to achieve consistent pay practices, comply with federal and state laws, mirror our commitment to Equal Employment Opportunity, and offer competitive salaries within our labor market. Because recruiting and retaining talented employees is critical to our success, EV&A is committed to paying its employees equitable wages that reflect the requirements and responsibilities of their positions and are comparable to the pay received by similarly situated employees in other organizations in the area.

Compensation for every position is determined by several factors, including the essential duties and responsibilities of the job, and salary survey data on pay practices of other employers.

EV&A periodically reviews its salary administration program and restructures it as necessary.

Employees should bring their pay-related questions or concerns to the attention of their immediate supervisors, who are responsible for the fair administration of departmental pay practices. The Human Resource Manager is also available to answer specific questions about the salary administration program.

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700 - Employee Conduct and Work Rules Effective Date: 05/01/2014

Revision Date:

To ensure orderly operations and provide the best possible work environment, EV&A expects employees to follow rules of conduct that will protect the interests and safety of all employees and the Company. It is not possible to list all the forms of behavior that are considered unacceptable in the workplace. The following are examples of infractions of rules of conduct that may result in disciplinary action, up to and including possible termination of employment: • • • • • • • • • • • • • • • • • •

Theft or inappropriate removal or possession of property Falsification of timekeeping records Working under the influence of alcohol, marijuana or illegal drugs Possession, distribution, sale, transfer, or use of alcohol, marijuana or illegal drugs in the workplace, while on duty, or while operating employer-owned vehicles or equipment Fighting or threatening violence in the workplace Boisterous or disruptive activity in the workplace Negligence or improper conduct leading to damage of employer-owned or customer-owned property Insubordination or other disrespectful conduct Violation of safety or health rules Smoking in prohibited areas Sexual or other unlawful or unwelcome harassment Possession of dangerous or unauthorized materials, such as explosives or firearms, in the workplace Excessive absenteeism or any absence without notice Unauthorized absence from work station during the workday Unauthorized use of telephones, mail system, or other employer-owned equipment Unauthorized disclosure of business “secrets” or confidential information Violation of personnel policies Unsatisfactory performance or conduct

Employment with EV&A is at the mutual consent of EV&A and the employee, and either party may terminate that relationship at any time, with or without cause, and with or without advance notice.

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705 - Workplace Etiquette Effective Date: 05/01/2014

Revision Date:

EV&A strives to maintain a positive work environment where employees treat each other with respect and courtesy. Sometimes issues arise when employees are unaware that their behavior in the workplace may be disruptive or annoying to others. Many of these day-to-day issues can be addressed by politely talking with a co-worker to bring the perceived problem to his or her attention. In most cases, common sense will dictate an appropriate resolution.

EV&A encourages all employees to keep an open mind and graciously accept constructive feedback or a request to change behavior that may be affecting another employee’s ability to concentrate and be productive.

The following workplace etiquette guidelines are not necessarily intended to be hard and fast work rules with disciplinary consequences. They are simply suggestions for appropriate workplace behavior to help everyone be more conscientious and considerate of co-workers and the work environment. Please contact the Human Resource Manager if you have comments, concerns, or suggestions regarding these workplace etiquette guidelines.

• • • • •

Return copy machine and printer settings to their default settings after changing them.

Replace paper in the copy machine and printer paper trays when they are empty.

Be careful not to take or discard others’ print jobs or faxes when collecting your own.

Keep socializing to a minimum and try to conduct conversations in areas where the noise will not be distracting to others.

Clean up after yourself and do not leave behind waste or discarded papers.

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710 - Personal Appearance/Dress Code Effective Date: 05/01/2014

Revision Date:

Dress, grooming, and personal cleanliness standards contribute to the morale of all employees and affect the business image EV&A presents to customers and visitors. If your supervisor feels your personal appearance is inappropriate, you may be asked to leave the workplace until you are properly dressed or groomed. Under such circumstance, you will not be compensated for the time away from work. Where necessary, reasonable accommodation may be made to a person with a disability or for the sincerely held religious beliefs of employees pursuant to the requirement of the law.

During business hours or when representing EV&A, you are expected to present a clean, neat, and tasteful appearance. You should dress and groom yourself according to the requirements of your position and accepted social standards. This is particularly true if your job involves dealing with customers or visitors in person.

The following information is intended to serve as a guide to help define appropriate business attire and casual business wear. Casual business wear means clean, neat, professional clothing. It is never appropriate to wear stained, wrinkled, frayed, ripped or revealing clothing to the workplace. If you are considering wearing something and you are not sure if it is acceptable, choose something else or inquire first. Listed below is a general overview of acceptable business wear as well as a listing of some of the more common items that are not appropriate for the office. Obviously, neither group is intended to be all inclusive. Rather, these items should help set the general parameters for proper business wear and allow you to make intelligent judgments about items that are not specifically addressed. Examples of acceptable business wear include: • •

Slacks Casual shirts and blouses

Examples of inappropriate clothing items that should not be worn include: • • • •

Jeans that are excessively worn, ripped or faded T-shirts Tops with bare shoulders unless worn under a blouse or jacket Clothing that exposes the abdomen, chest or buttocks areas

On occasion, we may announce dress-down days where looser, even more informal clothing can be worn in order to allow you to enjoy a special occasion, better tolerate excessive heat conditions, or more comfortably organize your work area.

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720 - Sexual and Other Unlawful Harassment Effective Date: 05/01/2014

Revision Date:

EV&A is committed to providing a work environment that is free from all forms of discrimination and conduct that can be considered harassing, coercive, or disruptive, including sexual harassment. Actions, words, jokes, or comments based on an individual’s gender, race, color, national origin, age, religion, disability, sexual orientation, or any other legally protected characteristic will not be tolerated.

This policy covers vendors, customers, or others who enter the workplace, as well as all employees and applies to all incidents of alleged harassment, including those which occur off-premises, or off-hours, where the alleged offender is a supervisor, co-worker, or even a non-employee with whom the employee is involved directly or indirectly, in a business or potential business relationship relating to EV&A. Sexual harassment is defined as unwanted sexual advances, or visual, verbal, or physical conduct of a sexual nature. This definition includes many forms of offensive behavior and includes gender-based harassment of a person of the same sex as the harasser. The following is a partial list of sexual harassment examples: • • • • • • •

•

Unwanted sexual advances.

Offering employment benefits in exchange for sexual favors.

Making or threatening reprisals after a negative response to sexual advances.

Visual conduct that includes leering, making sexual gestures, or displaying of sexually suggestive objects or pictures, cartoons or posters.

Verbal conduct that includes making or using derogatory comments, epithets, slurs, or jokes.

Verbal sexual advances or propositions.

Verbal abuse of a sexual nature, graphic verbal commentaries about an individual’s body, sexually degrading words used to describe an individual, or suggestive or obscene letters, notes, or invitations.

Physical conduct that includes touching, assaulting, or impeding or blocking movements.

Unwelcome sexual advances (either verbal or physical), requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute sexual harassment when: (1) submission to such conduct is made either explicitly or implicitly a term or condition of employment; (2) submission or rejection of the conduct is used as a basis for making employment decisions; or, (3) the conduct has the purpose or effect of interfering with work performance or creating an intimidating, hostile, or offensive work environment. If you experience or witness any sexual or other unlawful harassment, in the workplace, report it immediately to your supervisor. If the supervisor is unavailable or you believe it would be inappropriate to contact that person, you should immediately contact the Human Resource Manager or any other member of management. You can raise concerns and make reports without fear of reprisal or retaliation. All allegations of sexual harassment will be quickly and discreetly investigated. To the extent possible, your confidentiality and that of any witnesses and the alleged harasser will be protected against unnecessary disclosure. When the investigation is completed, you will be informed of the outcome of the investigation. Any supervisor or manager who becomes aware of possible sexual or other unlawful harassment must immediately advise the Human Resource Manager or any member of management, so it can be investigated in a timely and confidential manner. Anyone engaging in sexual or other unlawful harassment may be subject to disciplinary action, up to and including possible termination of employment.

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730 - Attendance and Punctuality Effective Date: 05/01/2014

Revision Date:

To maintain a safe and productive work environment, EV&A expects employees to be reliable and to be punctual in reporting for scheduled work. Absenteeism and tardiness place a burden on other employees and on EV&A. Poor attendance and excessive tardiness are disruptive. Either may lead to disciplinary action, up to and including possible termination of employment. When an employee realizes that he/ she will be tardy, he/she is expected to contact his/her supervisor or the designee and notify him/her of the situation. Upon arrival at the workplace, that employee is expected to check in with the person called.

When an employee must be absent from work, he or she is expected to contact his/her supervisor or designee. The employee who is unable to report to work at the designated time is required to notify his or her supervisor by telephone as far in advance as possible (at least ½ hour before his/her scheduled starting time on the first day and each subsequent day of an unscheduled absence). Employees who fail to report to work without notifying the Company of the absence will be considered as having voluntarily resigned as a result of job abandonment.

If the employee is unable to contact the Company during that time due to extreme circumstances such as serious illness, the employee should contact or have his or her designee contact the Company as soon as practicable to explain the situation. An appeal may be made in writing to the immediate supervisor. EV&A will determine if the voluntary resignation will be upheld or in the case of serious health conditions, if leave of absence would apply to eligible employees.

740 - Use of Phone and Mail Systems Effective Date: 05/01/2014

Revision Date:

Personal use of the Company’s telephone for long-distance and toll calls is not permitted.

Employees should practice discretion when making local personal calls and may be required to reimburse EV&A for any charges resulting from their personal use of the telephone. The use of personal cellular phones should be kept to a minimum and used only on breaks if possible. The use of EV&A paid postage for personal correspondence is not permitted. To ensure effective telephone communications, employees should always use the approved greeting and speak in a courteous and professional manner. Please confirm information received from the caller and hang up only after the caller has done so.

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750 - Computer and E-Mail Usage Effective Date: 05/01/2014

Revision Date:

Computers, computer files, the e-mail system, and software furnished to employees are EV&A property intended for business use. Employees should not use a password, access a file, or retrieve any stored communication without authorization. EV&A strives to maintain a workplace free of harassment and sensitive to the diversity of its employees. Therefore, EV&A prohibits the use of computers and the e-mail system in ways that are disruptive, offensive to others, or harmful to morale. For example, the display or transmission of sexually explicit images, messages, and cartoons is not allowed. Other such misuse includes, but is not limited to, ethnic slurs, racial comments, off-color jokes, or anything that may be construed as harassment or showing disrespect for others.

E- mail may not be used to solicit others for commercial ventures, religious or political causes, outside organizations, or other non-business matters. EV&A purchases and licenses the use of various computer software for business purposes and does not own the copyright to this software or its related documentation. Unless authorized by the software developer, EV&A does not have the right to reproduce such software for use on more than one computer.

Employees may only use software on local area networks or on multiple machines according to the software license agreement. EV&A prohibits the illegal duplication of software and its related documentation.

Employees should notify their immediate supervisor, the Human Resource Manager or any member of management upon learning of violations of this policy. Employees who violate this policy may be subject to disciplinary action, up to and including possible termination of employment. All employees will be required to read and sign EV&A’s Internet, E-Mail, and Computer Usage Policy.

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755 - Retention of Records Effective Date: 05/01/2014

Revision Date:

EV&A stores and retrieves company records in the most effective and efficient manner possible. Records can be produced as hard copy paper documents and/or in electronic form and the Company needs to ensure that important records are retained to ensure legal, contractual, ethical and other record keeping requirements are adhered to.

Federal and State laws require the Company to maintain certain types of records for particular periods of time. If the Company fails to maintain such records, this could mean that the employee and the Company are subjected to penalties and/or fines, may obstruct justice, may interfere with evidence to be used in court and could seriously harm the Company in litigation.

Electronic documents will be retained as if they were paper documents. Therefore, any electronic files will be maintained for the appropriate amount of time and should be properly catalogued and indexed and stored electronically. If a user has sufficient reason to keep an e-mail message, the message should be printed in hard copy and kept in the appropriate file or moved to an “archive” computer file folder. If an e-mail is printed, it should not be deleted, as the electronic information stored within an e-mail is important and might be required sometime in the future.

Electronic files are regularly backed up for disaster recovery purposes. However, electronic files that are required to be retained should be regularly archived and catalogued appropriately. Web pages should also be maintained and any changes to web pages should be catalogued and version controlled. The President may issue a notice, known as a “legal hold,” suspending the destruction of records due to pending, threatened, or otherwise reasonably foreseeable litigation, audits, government investigations, or similar proceedings.

If a lawsuit is filed or imminent, or a legal document request has been made upon the Company, all record destruction must cease immediately until the legal hold is withdrawn in writing by the President. Questions regarding the retention of documents should be directed to the Human Resource Manager.

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760 - Use of Equipment Effective Date: 05/01/2014

Revision Date:

Equipment essential in accomplishing job duties is often expensive and may be difficult to replace. When using property, employees are expected to exercise care, perform required maintenance, and follow all operating instructions, safety standards, and guidelines.

Please notify your supervisor if any equipment, machines or tools appear to be damaged, defective or in need of repair. Prompt reporting of damages, defects, and the need for repairs could prevent deterioration of equipment and possible injury to employees or others. Your supervisor can answer any questions about an employee’s responsibility for maintenance and care of equipment used on the job. The improper, careless, negligent, destructive, or unsafe use or operation of equipment may result in disciplinary action, up to and including possible termination of employment.

770 - Return of Property Effective Date: 05/01/2014

Revision Date:

Employees are responsible for items issued to them by EV&A or in their possession or control, such as the following: • • • • • • • • • • •

client lists / business cards project files drawings design literature computer files and programs security badges keys manuals written materials computers cellular phones

Employees must return all EV&A property immediately upon request or upon termination of employment. Where permitted by applicable laws, EV&A may withhold from the employee’s check or final paycheck the cost of any items that are not returned when required. EV&A may also take all action deemed appropriate to recover or protect its property.

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780 - Conflicts of Interest Effective Date: 05/01/2014

Revision Date:

Employees have an obligation to conduct business within guidelines that prohibit actual or potential conflicts of interest. This policy establishes only the framework within which EV&A wishes the business to operate. The purpose of these guidelines is to provide general direction so that employees can seek further clarification on issues related to the subject of acceptable standards of operation. Contact the President for more information or questions about conflicts of interest.

Transactions with outside firms must be conducted within a framework established and controlled by the executive level of EV&A. Business dealings with outside firms should not result in unusual gains for those firms. Unusual gain refers to bribes, product bonuses, special fringe benefits, unusual price breaks, and other windfalls designed to ultimately benefit the employer, the employee, or both. Promotional plans that could be interpreted to involve unusual gain require specific executive-level approval.

An actual or potential conflict of interest occurs when an employee is in a position to influence a decision that may result in a personal gain for that employee or for a relative as a result of EV&A’s business dealings. For the purposes of this policy, a relative is any person who is related by blood or marriage, or whose relationship with the employee is similar to that of persons who are related by blood or marriage.

No “presumption of guilt” is created by the mere existence of a relationship with outside firms.

However, if employees have any influence on transactions involving purchases, contracts, or leases, it is imperative that they disclose to an officer of EV&A as soon as possible the existence of any actual or potential conflict of interest so that safeguards can be established to protect all parties.

Personal gain may result not only in cases where an employee or relative has a significant ownership in a firm with which EV&A does business, but also when an employee or relative receives any kickback, bribe, substantial gift, or special consideration as a result of any transaction or business dealings involving EV&A.

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785 - Business Ethics and Conduct Effective Date: 05/01/2014

Revision Date:

The successful business operation and reputation of EV&A is built upon the principles of fair dealing and ethical conduct of our employees. Our reputation for integrity and excellence requires careful observance of the spirit and letter of all applicable laws and regulations, as well as a scrupulous regard for the highest standards of conduct and personal integrity. The continued success of EV&A is dependent upon our customers’ trust and we are dedicated to preserving that trust. Employees owe a duty to EV&A, its customers, and shareholders to act in a way that will merit the continued trust and confidence of the public.

EV&A will comply with all applicable laws and regulations and expects its directors, officers, and employees to conduct business in accordance with the letter, spirit, and intent of all relevant laws and to refrain from any illegal, dishonest, or unethical conduct. In general, the use of good judgment, based on high ethical principles, will guide you with respect to lines of acceptable conduct. If a situation arises where it is difficult to determine the proper course of action, the matter should be discussed openly with your immediate supervisor, or with the President or Vice President, for advice and consultation. Compliance with this policy of business ethics and conduct is the responsibility of every EV&A employee. Disregarding or failing to comply with this standard of business ethics and conduct may lead to disciplinary action, up to and including possible termination of employment.

790 - Anti-trust Effective Date: 05/01/2014

Revision Date:

EV&A is committed to competing fairly in the marketplace by promoting adherence to all antitrust and fair competition laws. The laws of the United States, most individual states, and many foreign countries are designed to promote fair and vigorous competition. These laws, which are generally referred to as Antitrust laws, prohibit agreements among competitors to engage in practices ‘in restraint of trade’ such as price fixing, bid rigging, and boycotting suppliers and customers. Laws may also bar disparaging, harassing, or misrepresenting a competitor. An employee’s violation of these laws and regulations could have serious consequences for EV&A and for that individual. Consequently, employees should not engage in discussions or make agreements with any competitor or potential competitor about prices, pricing policies, sales terms, inventory levels, business or marketing plans, or any other confidential matters related to EV&A’s business. Employees who find themselves in a discussion or communication where the representative of another company begins to discuss one of these topics should remove themselves from that situation and report the discussion or communication to the President.

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795 - Non-Disclosure and Confidentiality Effective Date: 05/01/2014

Revision Date:

All EV&A records and information relating to EV&A or its customers are confidential, and employees must, therefore, treat all matters accordingly. No EV&A or EV&A related information, including without limitation, documents, notes, project files, drawings, design literature, records, oral information, computer files, computer programs or similar materials (except in the ordinary course of performing duties on behalf of EV&A) may be removed from EV&A’s premises without written permission from the President or Vice President.

Additionally, the contents of EV&A’s records or information otherwise obtained in regard to business may not be disclosed to anyone, except where required for a business purpose. Employees must not disclose any confidential information, purposefully or inadvertently through casual conversation, to any unauthorized person inside or outside the Company. The protection of confidential business information and trade secrets including but not limited to client financial matters is vital to the interests and the success of EV&A. Employees who improperly use or disclose trade secrets or confidential business information, either knowingly or unknowingly, may be subject to disciplinary action, up to and including possible termination of employment, even if they do not actually benefit from the disclosed information.

800 - Safety Effective Date: 05/01/2014

Revision Date:

To assist in providing a safe and healthful work environment for employees, customers, and visitors, EV&A has established a workplace safety program. This program is a top priority for EV&A. The Office Manager has responsibility for implementing, administering, monitoring, and evaluating the safety program. Its success depends on the alertness and personal commitment of all. EV&A provides information to employees about workplace safety and health issues through regular internal communication channels such as supervisor-employee meetings, bulletin board postings, memos, or other written communications.

Each employee is expected to obey safety rules and to exercise caution in all work activities.

Employees must immediately report any unsafe condition to the appropriate supervisor. Employees who violate safety standards, cause hazardous or dangerous situations, fail to report or, where appropriate, remedy such situations, may be subject to disciplinary action, up to and including possible termination of employment. In the case of accidents that result in injury, regardless of how insignificant the injury may appear, employees should immediately notify the Office Manager or the appropriate supervisor. Such reports are necessary to comply with laws and initiate insurance and workers’ compensation benefits procedures.

56

810 - Workplace Violence Prevention Effective Date: 05/01/2014

Revision Date:

EV&A is committed to preventing workplace violence and to maintaining a safe work environment. Given the increasing violence in society in general, EV&A has adopted the following guidelines to deal with intimidation, harassment, or other threats of (or actual) violence that may occur during business hours or on its premises. All employees, including supervisors and temporary employees, should be treated with courtesy and respect at all times. Employees are expected to refrain from fighting, “horseplay,” or other conduct that may be dangerous to others. Firearms, weapons, and other dangerous or hazardous devices or substances are prohibited from the premises of EV&A without proper authorization.

Conduct that threatens, intimidates, or coerces another employee, a customer, or a member of the public at any time, including off-duty periods, will not be tolerated. This prohibition includes all acts of harassment, including harassment that is based on an individual’s gender, race, age, or any characteristic protected by federal, state, or local law. All threats of (or actual) violence, both direct and indirect, should be reported as soon as possible to your immediate supervisor or any other member of management. This includes threats by employees, as well as threats by customers, vendors, solicitors, or other members of the public. When reporting a threat of violence, you should be as specific and detailed as possible.

All suspicious individuals or activities should also be reported as soon as possible to a supervisor. Do not place yourself in peril. If you see or hear a commotion or disturbance near your workstation, do not try to intercede or see what is happening. EV&A will promptly and thoroughly investigate all reports of threats of (or actual) violence and of suspicious individuals or activities. The identity of the individual making a report will be protected as much as is practical. In order to maintain workplace safety and the integrity of its investigation, EV&A may suspend employees, either with or without pay, pending investigation. Anyone determined to be responsible for threats of (or actual) violence or other conduct that is in violation of these guidelines may be subject to prompt disciplinary action up to and including possible termination of employment.

EV&A encourages employees to bring their disputes or differences with other employees to the attention of their supervisors or the Human Resource Manager before the situation escalates into potential violence. EV&A is eager to assist in the resolution of employee disputes and will not discipline employees for raising such concerns.

57

820 - Workplace Monitoring Effective Date: 05/01/2014

Revision Date:

Workplace monitoring may be conducted by EV&A to ensure quality control, employee safety, security, and customer satisfaction. EV&A may conduct video surveillance of non-private workplace areas. Video monitoring is used to identify safety concerns, maintain quality control, detect theft and misconduct, and discourage or prevent acts of harassment and workplace violence.

Employees can request access to information gathered through workplace monitoring that may impact employment decisions. Access will be granted unless there is a legitimate business reason to protect confidentiality or an ongoing investigation. Because EV&A is sensitive to the legitimate privacy rights of employees, every effort will be made to guarantee that workplace monitoring is done in an ethical and respectful manner.

830 - Security Inspections Effective Date: 05/01/2014

Revision Date:

EV&A wishes to maintain a work environment that is free of illegal drugs, alcohol, firearms, explosives, or other improper materials. To this end, EV&A prohibits the possession, transfer, sale, or use of such materials on its premises. EV&A requires the cooperation of all employees in administering this policy.

Desks, lockers, and other storage devices may be provided for the convenience of employees but remain the sole property of EV&A. Accordingly, they, as well as any articles found within them, can be inspected by any agent or representative of EV&A at any time, either with or without prior notice.

EV&A likewise wishes to discourage theft or unauthorized possession of the property of employees, EV&A, visitors, and customers. To facilitate enforcement of this policy, EV&A or its representative may inspect not only desks and lockers but also persons entering and/or leaving the premises and any packages or other belongings. Any employee who wishes to avoid inspection of any articles or materials should not bring such items onto EV&A’s premises.

58

840 - Visitors in the Workplace Effective Date: 05/01/2014

Revision Date:

To provide for the safety and security of employees and the facilities at EV&A, only authorized visitors are allowed in the workplace. Restricting unauthorized visitors helps maintain safety standards, protects against theft, ensures security of equipment, protects confidential information, safeguards employee welfare, and avoids potential distractions and disturbances.

All visitors should enter EV&A at the main entrance. Authorized visitors will receive directions or be escorted to their destination. Employees are responsible for the conduct and safety of their visitors. If an unauthorized individual is observed on EV&A’s premises, employees should immediately notify their supervisor or, if necessary, direct the individual to the main entrance.

850 - Use of Tobacco Products Effective Date: 05/01/2014

Revision Date:

In keeping with EV&A’s intent to provide a safe and healthful work environment, smoking is prohibited throughout the workplace. Please reserve smoking to designated areas only based on restrictions of the property owner. This policy applies equally to all employees, customers, and visitors.

860 - Maintenance of Work Area Effective Date: 05/01/2014

Revision Date:

EV&A provides safe and suitable working conditions for all employees. Everyone is urged to cooperate in every way to maintain this environment. Work stations and desks should be left in an orderly condition at the close of the day; windows, equipment and lights, i.e., coffee makers, copy machines and computers should be turned off.

Employees are also required to keep their work environment clean and orderly. Before departing at the end of their workday, employees should lock all files and cabinets and clear all work materials from desk surfaces, especially materials of a sensitive or confidential nature.

59

870 - Emergency Closings Effective Date: 05/01/2014

Revision Date:

At times, emergencies such as severe weather, fires, power failures, or earthquakes, can disrupt company operations. In extreme cases, these circumstances may require the closing of a work facility. The President will have a master list of Employees and their contact phone number. In the event of an emergency, the President may release this information to the Human Resource Manager and the Vice President for the sole purpose of notifying you that the Company has had an emergency closing. When the decision to close is made AFTER the workday has begun, employees will receive official notification from their immediate supervisor. In these situations, time off from scheduled work may be paid at the discretion of the President or Vice President based upon extenuating circumstances and the event causing the closure.

When the decision to close is made BEFORE the workday has begun, time off from scheduled work will be unpaid. However, with supervisory approval, employees may use available paid leave time, such as unused vacation benefits. In cases where an emergency closing is not authorized, employees who fail to report for work will not be paid for the time off. Employees may request available paid leave time such as unused vacation benefits. Employees in essential operations may be asked to work on a day when operations are officially closed. In these circumstances, employees who work will receive regular pay.

880 - Emergency Preparedness Effective Date: 05/01/2014

Revision Date:

In the event that the emergency fire alarm system is activated, all employees are to evacuate the building. Practice drills will be conducted on at least an annual basis. If no practice drill was announced, the fire alarm was sounded for an actual emergency. In the event of an actual emergency everyone should immediately stop whatever they are doing, remain calm and leave their work area.

Evacuation will be made to the parking lot in front of the building. It is the responsibility of all able staff to assist any persons with disabilities in a safe and quick manner. All employees must check in with the Office Manager to ensure everyone has been accounted for prior to departing from the parking lot.

60

890 - Life-Threatening Illnesses in the Workplace Effective Date: 05/01/2014

Revision Date:

Employees with life-threatening illnesses, such as cancer, heart disease, and AIDS, often wish to continue their normal pursuits, including work, to the extent allowed by their condition.

EV&A supports these endeavors as long as employees are able to meet acceptable performance standards. As in the case of other disabilities, EV&A will make reasonable accommodations in accordance with all legal requirements, to allow qualified employees with life threatening illnesses to perform the essential functions of their jobs.

Medical information on individual employees is treated confidentially. EV&A will take reasonable precautions to protect such information from inappropriate disclosure. Managers and other employees have a responsibility to respect and maintain the confidentiality of employee medical information. Anyone inappropriately disclosing such information may be subject to disciplinary action, up to and including possible termination of employment.

Employees with questions or concerns about life-threatening illnesses are encouraged to contact the Human Resource Manager for information and referral to appropriate services and resources.

61

Emergency Contact Information

Employee Emergency Contact Form EMPLOYEE NAME: ___________________________ Last

___________________________ First

_____________________ Middle

_____-_______-_______ Social Security Number

(___)____________________ Mobile Phone Number

(___)_________________ Alt. Phone Number

Mailing Address (For HR Internal Use Only). ___________________________ City

_____________ State

______________________ Zip Code

EMERGENCY CONTACT INFORMATION (Primary Contact) ___________________________ Primary Contact Name

___________________________

Mailing Address (For HR Internal Use Only). (___)____________________ Mobile Phone Number

City

State

_____________________ Relationship

Zip Code

(___)_________________ Alt. Phone Number

EMERGENCY CONTACT INFORMATION (Secondary Contact) ___________________________ Secondary Contact Name

___________________________

Mailing Address (For HR Internal Use Only). (___)____________________ Mobile Phone Number

City

State

_____________________ Relationship

Zip Code

(___)_________________ Alt. Phone Number

63

Federal Forms

Form (Rev. December 2020)

W-4

▶ Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.

Department of the Treasury Internal Revenue Service

▶ Your withholding is subject to review by the IRS.

Step 1: Enter Personal Information

Employee’s Withholding Certificate

OMB No. 1545-0074

▶ Give Form W-4 to your employer.

(a) First name and middle initial

(b) Social security number

Last name

Address

▶ Does your name match the name on your social security card? If not, to ensure you get credit for your earnings, contact SSA at 800-772-1213 or go to www.ssa.gov.

City or town, state, and ZIP code

(c)

2021

Single or Married filing separately Married filing jointly or Qualifying widow(er) Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.)

Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim exemption from withholding, when to use the estimator at www.irs.gov/W4App, and privacy.

Step 2: Multiple Jobs or Spouse Works

Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.

Do only one of the following. (a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); or (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate withholding; or (c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld . . . . . ▶ TIP: To be accurate, submit a 2021 Form W-4 for all other jobs. If you (or your spouse) have self-employment income, including as an independent contractor, use the estimator.

Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)

Step 3: Claim Dependents

If your total income will be $200,000 or less ($400,000 or less if married filing jointly): Multiply the number of qualifying children under age 17 by $2,000 ▶ $ Multiply the number of other dependents by $500 Add the amounts above and enter the total here

Step 4 (optional): Other Adjustments

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3

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(a) Other income (not from jobs). If you want tax withheld for other income you expect this year that won’t have withholding, enter the amount of other income here. This may include interest, dividends, and retirement income . . . . . . . . . . . .

4(a) $

(b) Deductions. If you expect to claim deductions other than the standard deduction and want to reduce your withholding, use the Deductions Worksheet on page 3 and enter the result here . . . . . . . . . . . . . . . . . . . . .

4(b) $

(c) Extra withholding. Enter any additional tax you want withheld each pay period

4(c) $

▲

Employers Only

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Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete. ▲

Step 5: Sign Here

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Employee’s signature (This form is not valid unless you sign it.)

Employer’s name and address

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

First date of employment

Cat. No. 10220Q

Date Employer identification number (EIN)

Form W-4 (2021)

65

Page 2

Form W-4 (2021)

General Instructions

Specific Instructions

Future Developments

Step 1(c). Check your anticipated filing status. This will determine the standard deduction and tax rates used to compute your withholding.

Step 2. Use this step if you (1) have more than one job at the same time, or (2) are married filing jointly and you and your spouse both work.

Option (a) most accurately calculates the additional tax you need to have withheld, while option (b) does so with a little less accuracy.

If you (and your spouse) have a total of only two jobs, you may instead check the box in option (c). The box must also be checked on the Form W-4 for the other job. If the box is checked, the standard deduction and tax brackets will be cut in half for each job to calculate withholding. This option is roughly accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld, and this extra amount will be larger the greater the difference in pay is between the two jobs.

Multiple jobs. Complete Steps 3 through 4(b) on only ! one Form W-4. Withholding will be most accurate if CAUTION you do this on the Form W-4 for the highest paying job.

Step 3. This step provides instructions for determining the amount of the child tax credit and the credit for other dependents that you may be able to claim when you file your tax return. To qualify for the child tax credit, the child must be under age 17 as of December 31, must be your dependent who generally lives with you for more than half the year, and must have the required social security number.

You may be able to claim a credit for other dependents for whom a child tax credit can’t be claimed, such as an older child or a qualifying relative. For additional eligibility requirements for these credits, see Pub. 972, Child Tax Credit and Credit for Other Dependents. You can also include other tax credits in this step, such as education tax credits and the foreign tax credit. To do so, add an estimate of the amount for the year to your credits for dependents and enter the total amount in Step 3. Including these credits will increase your paycheck and reduce the amount of any refund you may receive when you file your tax return.

Step 4 (optional).

For the latest information about developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4.

Purpose of Form Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. For more information on withholding and when you must furnish a new Form W-4, see Pub. 505, Tax Withholding and Estimated Tax. Exemption from withholding. You may claim exemption from withholding for 2021 if you meet both of the following conditions: you had no federal income tax liability in 2020 and you expect to have no federal income tax liability in 2021. You had no federal income tax liability in 2020 if (1) your total tax on line 24 on your 2020 Form 1040 or 1040-SR is zero (or less than the sum of lines 27, 28, 29, and 30), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2021 tax return. To claim exemption from withholding, certify that you meet both of the conditions above by writing “Exempt” on Form W-4 in the space below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not complete any other steps. You will need to submit a new Form W-4 by February 15, 2022.

Your privacy. If you prefer to limit information provided in Steps 2 through 4, use the online estimator, which will also increase accuracy.

As an alternative to the estimator: if you have concerns with Step 2(c), you may choose Step 2(b); if you have concerns with Step 4(a), you may enter an additional amount you want withheld per pay period in Step 4(c). If this is the only job in your household, you may instead check the box in Step 2(c), which will increase your withholding and significantly reduce your paycheck (often by thousands of dollars over the year).

When to use the estimator. Consider using the estimator at www.irs.gov/W4App if you: 1. Expect to work only part of the year; 2. Have dividend or capital gain income, or are subject to additional taxes, such as Additional Medicare Tax; 3. Have self-employment income (see below); or 4. Prefer the most accurate withholding for multiple job situations.

Self-employment. Generally, you will owe both income and self-employment taxes on any self-employment income you receive separate from the wages you receive as an employee. If you want to pay these taxes through withholding from your wages, use the estimator at www.irs.gov/W4App to figure the amount to have withheld.

Nonresident alien. If you’re a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form.

66

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Step 4(a). Enter in this step the total of your other estimated income for the year, if any. You shouldn’t include income from any jobs or self-employment. If you complete Step 4(a), you likely won’t have to make estimated tax payments for that income. If you prefer to pay estimated tax rather than having tax on other income withheld from your paycheck, see Form 1040-ES, Estimated Tax for Individuals.

Step 4(b). Enter in this step the amount from the Deductions Worksheet, line 5, if you expect to claim deductions other than the basic standard deduction on your 2021 tax return and want to reduce your withholding to account for these deductions. This includes both itemized deductions and other deductions such as for student loan interest and IRAs. Step 4(c). Enter in this step any additional tax you want withheld from your pay each pay period, including any amounts from the Multiple Jobs Worksheet, line 4. Entering an amount here will reduce your paycheck and will either increase your refund or reduce any amount of tax that you owe.

Page 3

Form W-4 (2021)

Step 2(b)—Multiple Jobs Worksheet (Keep for your records.)

If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.

Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App. 1

2

Two jobs. If you have two jobs or you’re married filing jointly and you and your spouse each have one job, find the amount from the appropriate table on page 4. Using the “Higher Paying Job” row and the “Lower Paying Job” column, find the value at the intersection of the two household salaries and enter that value on line 1. Then, skip to line 3 . . . . . . . . . . . . . . . . . . . . .

4

$

Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3. a

3

1

Find the amount from the appropriate table on page 4 using the annual wages from the highest paying job in the “Higher Paying Job” row and the annual wages for your next highest paying job in the “Lower Paying Job” column. Find the value at the intersection of the two household salaries and enter that value on line 2a . . . . . . . . . . . . . . . . . . . . . . .

2a $

b Add the annual wages of the two highest paying jobs from line 2a together and use the total as the wages in the “Higher Paying Job” row and use the annual wages for your third job in the “Lower Paying Job” column to find the amount from the appropriate table on page 4 and enter this amount on line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2b $

c

2c $

Add the amounts from lines 2a and 2b and enter the result on line 2c .

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Enter the number of pay periods per year for the highest paying job. For example, if that job pays weekly, enter 52; if it pays every other week, enter 26; if it pays monthly, enter 12, etc. . . . . .

3

Divide the annual amount on line 1 or line 2c by the number of pay periods on line 3. Enter this amount here and in Step 4(c) of Form W-4 for the highest paying job (along with any other additional amount you want withheld) . . . . . . . . . . . . . . . . . . . . . . . . .

4

$

1

$

Step 4(b)—Deductions Worksheet (Keep for your records.)

1

Enter an estimate of your 2021 itemized deductions (from Schedule A (Form 1040)). Such deductions may include qualifying home mortgage interest, charitable contributions, state and local taxes (up to $10,000), and medical expenses in excess of 7.5% of your income . . . . . . . . . . . .

{

}

• $25,100 if you’re married filing jointly or qualifying widow(er) • $18,800 if you’re head of household • $12,550 if you’re single or married filing separately

2

Enter:

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2

$

3

If line 1 is greater than line 2, subtract line 2 from line 1 and enter the result here. If line 2 is greater than line 1, enter “-0-” . . . . . . . . . . . . . . . . . . . . . . . . . .

3

$

Enter an estimate of your student loan interest, deductible IRA contributions, and certain other adjustments (from Part II of Schedule 1 (Form 1040)). See Pub. 505 for more information . . . .

4

$

Add lines 3 and 4. Enter the result here and in Step 4(b) of Form W-4 .

5

$

4

5

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

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You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

67

Page 2

Form W-4 (2021)

General Instructions

Specific Instructions

Future Developments

Step 1(c). Check your anticipated filing status. This will determine the standard deduction and tax rates used to compute your withholding.

Step 2. Use this step if you (1) have more than one job at the same time, or (2) are married filing jointly and you and your spouse both work.

Option (a) most accurately calculates the additional tax you need to have withheld, while option (b) does so with a little less accuracy.

If you (and your spouse) have a total of only two jobs, you may instead check the box in option (c). The box must also be checked on the Form W-4 for the other job. If the box is checked, the standard deduction and tax brackets will be cut in half for each job to calculate withholding. This option is roughly accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld, and this extra amount will be larger the greater the difference in pay is between the two jobs.

Multiple jobs. Complete Steps 3 through 4(b) on only ! one Form W-4. Withholding will be most accurate if CAUTION you do this on the Form W-4 for the highest paying job.

Step 3. This step provides instructions for determining the amount of the child tax credit and the credit for other dependents that you may be able to claim when you file your tax return. To qualify for the child tax credit, the child must be under age 17 as of December 31, must be your dependent who generally lives with you for more than half the year, and must have the required social security number.

You may be able to claim a credit for other dependents for whom a child tax credit can’t be claimed, such as an older child or a qualifying relative. For additional eligibility requirements for these credits, see Pub. 972, Child Tax Credit and Credit for Other Dependents. You can also include other tax credits in this step, such as education tax credits and the foreign tax credit. To do so, add an estimate of the amount for the year to your credits for dependents and enter the total amount in Step 3. Including these credits will increase your paycheck and reduce the amount of any refund you may receive when you file your tax return.

Step 4 (optional).

For the latest information about developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4.

Purpose of Form Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. If too little is withheld, you will generally owe tax when you file your tax return and may owe a penalty. If too much is withheld, you will generally be due a refund. Complete a new Form W-4 when changes to your personal or financial situation would change the entries on the form. For more information on withholding and when you must furnish a new Form W-4, see Pub. 505, Tax Withholding and Estimated Tax. Exemption from withholding. You may claim exemption from withholding for 2021 if you meet both of the following conditions: you had no federal income tax liability in 2020 and you expect to have no federal income tax liability in 2021. You had no federal income tax liability in 2020 if (1) your total tax on line 24 on your 2020 Form 1040 or 1040-SR is zero (or less than the sum of lines 27, 28, 29, and 30), or (2) you were not required to file a return because your income was below the filing threshold for your correct filing status. If you claim exemption, you will have no income tax withheld from your paycheck and may owe taxes and penalties when you file your 2021 tax return. To claim exemption from withholding, certify that you meet both of the conditions above by writing “Exempt” on Form W-4 in the space below Step 4(c). Then, complete Steps 1(a), 1(b), and 5. Do not complete any other steps. You will need to submit a new Form W-4 by February 15, 2022.

Your privacy. If you prefer to limit information provided in Steps 2 through 4, use the online estimator, which will also increase accuracy.

As an alternative to the estimator: if you have concerns with Step 2(c), you may choose Step 2(b); if you have concerns with Step 4(a), you may enter an additional amount you want withheld per pay period in Step 4(c). If this is the only job in your household, you may instead check the box in Step 2(c), which will increase your withholding and significantly reduce your paycheck (often by thousands of dollars over the year).

When to use the estimator. Consider using the estimator at www.irs.gov/W4App if you: 1. Expect to work only part of the year; 2. Have dividend or capital gain income, or are subject to additional taxes, such as Additional Medicare Tax; 3. Have self-employment income (see below); or 4. Prefer the most accurate withholding for multiple job situations.

Self-employment. Generally, you will owe both income and self-employment taxes on any self-employment income you receive separate from the wages you receive as an employee. If you want to pay these taxes through withholding from your wages, use the estimator at www.irs.gov/W4App to figure the amount to have withheld.

Nonresident alien. If you’re a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form.

68

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Step 4(a). Enter in this step the total of your other estimated income for the year, if any. You shouldn’t include income from any jobs or self-employment. If you complete Step 4(a), you likely won’t have to make estimated tax payments for that income. If you prefer to pay estimated tax rather than having tax on other income withheld from your paycheck, see Form 1040-ES, Estimated Tax for Individuals.

Step 4(b). Enter in this step the amount from the Deductions Worksheet, line 5, if you expect to claim deductions other than the basic standard deduction on your 2021 tax return and want to reduce your withholding to account for these deductions. This includes both itemized deductions and other deductions such as for student loan interest and IRAs. Step 4(c). Enter in this step any additional tax you want withheld from your pay each pay period, including any amounts from the Multiple Jobs Worksheet, line 4. Entering an amount here will reduce your paycheck and will either increase your refund or reduce any amount of tax that you owe.

69

70

71

Direct Deposit Form

Authorization For Direct Deposits - Employee Form This authorizes Ed Vance & Associates - Jennifer Blanchard, Controller to send credit entries (and appropriate debit and adjustment entries), electronically or by any other commercially accepted method, to my (our) account(s) indicated below and to other accounts I (we) identify in the future (the : Account:). This authorizes the financial institution holding the Account to post all such entries.

ACCOUNT #1 DEPOSIT (amount or %) ACCOUNT TYPE (e.g. Checking or Savings EMPLOYEE BANK NAME BRANCH CITY, STATE, ZIP ACCOUNT NUMBER BANKING ROUTING NUMBER (ABA#) ACCOUNT #2 DEPOSIT (amount or %) ACCOUNT TYPE (e.g. Checking or Savings EMPLOYEE BANK NAME BRANCH CITY, STATE, ZIP ACCOUNT NUMBER BANKING ROUTING NUMBER (ABA#) This authorization remains in effect until the Company receives a written termination notice from myself and has a reasonable opportunity to act on it.

SIGNATURE

PRINTED NAME

EMPLOYEE ID # DATE

73

Parking Rules

PARKING RULES AND REGULATIONS Hines Property Management requests the cooperation of all persons in clarifying and maintaining each patron's knowledge of the Parking Rules and Regulations, which are as follows: 1.

Obey all directional and parking signs posted in the parking lot (such as “Reserved," "Disabled," "Visitor Parking," "Delivery," "No Parking," etc.).

2.

Do not park in front of the building nor accept any deliveries from vendors who park in the front of the building, as this area is restricted for employee drop-off and pick-up only.

3.

Do not back in to parking spaces.

4.

Only the parking of automobiles is allowed in the parking facility.

5.

Do not throw litter onto the parking areas.

6.

Do not commit any nuisance or any other act that may disturb the privileges of others using this facility.

7.

Do not park to block walkways, doorways, or stairwells.

8.

Do not park to occupy more than one parking space.

9.

Do not park in unauthorized areas.

10.

LOCK YOUR CAR. (Management assumes no responsibility for damages to or theft of your automobile or its contents.)

11.

Vehicles left in the parking lot more than 24-hours without prior written authorization will be towed away at vehicle owner's expense without notice.

FAILURE TO ABIDE BY THESE RULES AND REGULATIONS MAY RESULT IN THE CITING OR TOWING (AT THE VEHICLE OWNER'S EXPENSE) OF THE VEHICLE IN VIOLATION AND THE REVOCATION OF PARKING PRIVILEGES.

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Acknowledgment Form

ACKNOWLEDGEMENT OF RECEIPT I hereby acknowledge receipt of EV&A’s Guidebook. I understand that the contents are for information and guidance only and, this Guidebook does not constitute a contract. I further understand that all the contents are subject to change at any time. I will be notified of changes/additions/ deletions to the Guidebook via e-mail and/or via hard copy. I understand I will be required to sign additional Acknowledgement of Receipt form(s) for any changes to the Guidebook.

NOTICE REGARDING AT-WILL EMPLOYMENT This Guidebook is not a contract, express or implied, guaranteeing employment for any specific duration. Although we hope that your employment relationship with us will be long term, either you or EV&A may terminate this relationship at any time, for any reason, with or without cause or notice. Please understand that no supervisor, manager or representative of EV&A other than the President or Vice President, has the authority to enter into any agreement with you for employment for any specified period or to make any promises or commitments contrary to the foregoing. Further, any such employment agreement entered into by the President or Vice President shall not be enforceable unless it is in writing and signed by the President or Vice President. I have received this Guidebook and the Notice regarding at-will employment, and I acknowledge that it is my responsibility to read it, understand it and abide by it. If I have any questions, I will see my immediate supervisor, the Human Resource Manager, Vice President and/or the President for assistance.

Employee Print Name: ______________________________________________________ Employee Signature: ________________________________________________________ Date: _______________________________________________________________________ Witness Print Name: ________________________________________________________ Witness Signature: __________________________________________________________ Date: ________________________________________________________________________ This Acknowledgement form is to be signed by each employee and: 1) the original is to be kept in the employee’s Personnel file 2) a copy is to be given to the employee

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EV&A Architects