2024-01-30T14:43:31-06:00 2023-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-07-01 133843322 CENTER FOR EMPLOYMENT OPPORTUNITIES INC CENT 2124224430 50 BROADWAY 1604 NEW YORK NY 10004 SHIH-CHANG LU CHIEF FINANC. & ADMIN OFFICER 2124224430 2024-01-30 1 SHIH-CHANG LU 999009999 0 SCOTT THOMPSETT P00741490 2125990100 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SAMUEL SCHAEFFER 50 BROADWAY 1604 NEW YORK NY 10004 101892940 0 X WWW.CEOWORKS.ORG X 1996 NY WE PROVIDE EFFECTIVE EMPLOYMENT SERVICES TO INDIVIDUALS RECENTLY RELEASED FROM INCARCERATION. 13 13 9051 135 0 0 87786050 101273476 0 0 9477 601416 2145 18048 87797672 101892940 0 0 0 0 62078053 74969929 0 0 4239297 21527892 25389243 83605945 100359172 4191727 1533768 41857908 53113212 12556618 22278154 29301290 30835058 X SEE SCHEDULE O 0 0 51250072 0 0 SEE SCHEDULE O 37287944 0 0 SEE SCHEDULE O 1234017 0 0 SEE SCHEDULE O 89772033 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 300 0 1 9051 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NC OR PA RI SC TN TX UT VT VI WI X X SHIH-CHANG LU CFAO 2124224430 50 BROADWAY NEW YORK NY 10004 SAMRA HAIDER PRESIDENT 35.00 0.00 X X 282933 0 9370 EMARY ARONSON SECRETARY 0.50 0.00 X X 0 0 0 ELIZABETH BALFOUR TRUSTEE 0.50 0.00 X 0 0 0 BRANDON BELFORD TRUSTEE 0.50 0.00 X 0 0 0 MELANCA CLARK TRUSTEE 0.50 0.00 X 0 0 0 CRISTINE SOTO DEBERRY TRUSTEE 0.50 0.00 X 0 0 0 BRUCE EVANS TRUSTEE 0.50 0.00 X 0 0 0 KATIE BEIRNE FALLON TRUSTEE 0.50 0.00 X 0 0 0 ELLEN V HOLLOMAN TRUSTEE 0.50 0.00 X 0 0 0 ABD'ALLAH LATEEF TRUSTEE 0.50 0.00 X 0 0 0 ADAM LUCK TRUSTEE (THRU 1/23) 0.50 0.00 X 0 0 0 KATHRYN JO MANNES TRUSTEE 0.50 0.00 X 0 0 0 MICHAEL MENDOZA TRUSTEE 0.50 0.00 X 0 0 0 DAVID I MOSKOVITZ CHAIRMAN 0.50 0.00 X X 0 0 0 ANDREW VAN DER VORD TREASURER 0.50 0.00 X X 0 0 0 SAMUEL SCHAEFFER CEO & EXECUTIVE DIRECTOR 35.00 0.00 X 405615 0 41581 EMILY HACKWORTH CHIEF OPERATING OFFICER 35.00 0.00 X 228716 0 34071 SHIH-CHANG LU AS OF 223 CHIEF FINANCIAL & ADMIN OFFICER 35.00 0.00 X 0 0 0 ROBERT GARCIA INTERIM CFO (THRU 2/23)/CONTROLLER 35.00 0.00 X 178636 0 26196 YURI OKUMURA CHIEF LEGAL OFFICER 35.00 0.00 X 255039 0 8571 CHRISTOPHER WATLER EXECUTIVE VICE PRESIDENT 35.00 0.00 X 248084 0 36894 ERIC WALKER CHIEF INFORMATION OFFICER 35.00 0.00 X 216871 0 35810 SARAH GLENN - LEISTIKOW DEPUTY EXEC. DIR., CA 35.00 0.00 X 163828 0 6871 AMBER GREENLEAF SENIOR DIRECTOR 35.00 0.00 X 162835 0 34391 2142557 0 233755 17 0 1 0 ENVOY ADVISORY LLC 21 BUTLER PLACE 3E BROOKLYN NY 11238 ADVISORY 699038 PTNR IN COMPUTING SVCS INTL PO BOX 22006 NEW YORK NY 10087 IT SERVICES 304088 ADO PROFESSIONAL SOLUTION INC DEPT CH 14031 PALATINE IL 60055 EMPLOYMENT SERVICES 291849 CROWELL & MORING LLP PO BOX 75509 BALTIMORE MD 21275 LEGAL SERVICES 136723 GRANT THORNTON LLP 33570 TREASURY CENTER CHICAGO IL 60694 ACCOUNTING & AUDITING 127756 7 72330297 28943179 101273476 33990 33990 567426 0 567426 567426 567426 MISCELLANEOUS REVENUE 900099 18048 18048 18048 101892940 0 0 619464 1866118 1133475 607876 124767 58951110 53816565 2336868 2797677 591499 402514 143444 45541 8155115 7467779 285951 401385 5406087 4889161 251130 265796 163947 45940 118007 42857 42857 383241 106504 276737 1615613 941167 308052 366394 1249153 1050777 176563 21813 5330597 5176441 128346 25810 1503258 1260057 122578 120623 27453 27453 878804 382340 496464 2016668 1936537 40368 39763 PARTICIPANT INCENTIVES 4765067 4765067 VEHICLE EXPENSE 4228039 4223850 2703 1486 EQUIPMENT & TECHNOLOGY 1834723 909825 904505 20393 UTILITIES 1337478 1254440 75189 7849 12345 9594 2751 100359172 89772033 6347842 4239297 12885470 3741285 25885595 29599532 1041517 1667894 6605523 5346472 1692367 1259051 352959 16845450 41857908 53113212 9878204 2999225 834489 1157330 1843925 18121599 12556618 22278154 X 21212596 22823772 8088694 8011286 29301290 30835058 41857908 53113212 1533768 0 X 0 1 X 1 1 1 X 58614082 86298600 90234968 87786050 101273476 424207176 58614082 86298600 90234968 87786050 101273476 424207176 25076404 399130772 119037 328194 16767 9477 33990 507465 9441 33006 245172 2145 585474 875238 425589879 0.93780 0.95620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 9,441. 2019 AMOUNT: $ 33,006. 2020 AMOUNT: $ 245,172. 2021 AMOUNT: $ 2,145. 2022 AMOUNT: $ 585,474. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4679 461713 466392 99892780 100359172 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 211984 130746 409894 466392 1219016 250000 250000 250000 250000 1000000 1500000 160 10194 11114 4679 26147 888378 652409 235969 2277801 1875250 402551 3439344 2818813 620531 1259051 SECURITY DEPOSIT 379953 RIGHT-OF-USE ASSETS 16465497 16845450 LEASE LIABILITIES 18121599 18121599 X 101892940 0 101892940 0 101892940 100359172 0 100359172 0 100359172 PART X, LINE 2: FIN 48 FOOTNOTE CEO FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. CEO IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. CEO HAS PROCESSES IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. CEO HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IN ADDITION, CEO HAS NOT RECORDED A PROVISION FOR INCOME TAXES AS IT HAS NO MATERIAL TAX LIABILITY FROM UNRELATED BUSINESS INCOME ACTIVITIES. PART IX, RIGHT-OF-USE ASSETS: THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") IMPLEMENTED A NEW LEASE ACCOUNTING STANDARD THAT BECAME EFFECTIVE FOR CEO IN THE YEAR ENDING JUNE 30, 2023. THIS ACCOUNTING STANDARD WAS EFFECTUATED TO IMPROVE THE TRANSPARENCY SURROUNDING KEY INFORMATION PERTAINING TO AN EXEMPT ORGANIZATION'S LEASING ARRANGEMENTS (AND TO ENSURE THAT ALL ORGANIZATIONS WERE RECORDING THE TRANSACTIONS UNIFORMLY ON THEIR BALANCE SHEETS). X X 0 0 0 0 0 0 0 1 0 SAMUEL SCHAEFFER CEO & EXECUTIVE DIRECTOR 370615 0 35000 0 0 0 12418 0 29163 0 447196 0 0 0 SAMRA HAIDER PRESIDENT 282933 0 0 0 0 0 8504 0 866 0 292303 0 0 0 CHRISTOPHER WATLER EXECUTIVE VICE PRESIDENT 248084 0 0 0 0 0 7731 0 29163 0 284978 0 0 0 YURI OKUMURA CHIEF LEGAL OFFICER 255039 0 0 0 0 0 7705 0 866 0 263610 0 0 0 EMILY HACKWORTH CHIEF OPERATING OFFICER 228716 0 0 0 0 0 5793 0 28278 0 262787 0 0 0 ERIC WALKER CHIEF INFORMATION OFFICER 213871 0 3000 0 0 0 6646 0 29164 0 252681 0 0 0 ROBERT GARCIA INTERIM CFO (THRU 2/23)/CONTROLLER 178636 0 0 0 0 0 5492 0 20704 0 204832 0 0 0 AMBER GREENLEAF SENIOR DIRECTOR 157835 0 5000 0 0 0 5033 0 29358 0 197226 0 0 0 SARAH GLENN - LEISTIKOW DEPUTY EXEC. DIR., CA 163828 0 0 0 0 0 5040 0 1831 0 170699 0 0 0 PART I, LINE 7 SCHEDULE J, PART I, LINE 7 THE CENTER FOR EMPLOYMENT OPPORTUNITIES OFFERS MERIT BASED BONUSES THAT ARE DEFINED BY LONG TERM GOALS TIED TO ITS STRATEGIC PLAN. THE CEO REVIEWS EMPLOYEE PERFORMANCE AND AUTHORIZES BONUSES BASED ON THE INDIVIDUAL HAVING MET CERTAIN OBJECTIVE COMPANY GOALS. BONUSES ARE ENTIRELY DISCRETIONARY BASED ON THE COMPANY'S ANNUAL BUDGET AND PERFORMANCE. THE CHIEF EXECUTIVE OFFICER'S OWN BONUS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON SIMILAR OBJECTIVE COMPANY GOALS. ALL EXECUTIVE COMPENSATION DECISIONS ARE DOCUMENTED IN BOARD MEETING MINUTES. FORM 990, PART III, LINE 1 CENTER FOR EMPLOYMENT OPPORTUNITIES, INC. (CEO) IS A NATIONAL ORGANIZATION DEDICATED TO PROVIDING IMMEDIATE, EFFECTIVE, AND COMPREHENSIVE EMPLOYMENT SERVICES TO INDIVIDUALS RETURNING HOME AFTER INCARCERATION. CEO'S THEORY OF CHANGE POSITS THAT IF THE EMPLOYMENT NEEDS OF PEOPLE WITH CRIMINAL CONVICTIONS ARE MET WHEN THEY ARE FIRST RELEASED FROM INCARCERATION, THEY ARE LESS LIKELY TO RECIDIVATE AND ARE BETTER ABLE TO BUILD A FOUNDATION FOR A STABLE, PRODUCTIVE LIFE. CEO DELIVERS EVIDENCE-BASED PROGRAMMING THAT IS SUBSTANTIALLY SIMILAR IN EACH OF ITS OFFICES ACROSS TWELVE STATES. CEO'S PROGRAM PROVIDES EACH PARTICIPANT A PAID ORIENTATION, FOLLOWED BY PAID WORK ON CEO'S SOCIAL ENTERPRISE SUPERVISED BY CEO PERMANENT STAFF (TRANSITIONAL WORK). CONCURRENT WITH TRANSITIONAL WORK, CEO PROVIDES WORKSHOP-BASED LIFE SKILLS, DIGITAL SKILLS AND JOB READINESS SUPPORT. INDIVIDUALIZED JOB COACHING AND JOB PLACEMENT SERVICES TO HELP INDIVIDUALS FIND FULL TIME EMPLOYMENT. PROGRAM PARTICIPANTS THEN RECEIVE JOB RETENTION SUPPORT TO HELP THEM ADVANCE WITHIN THE LABOR MARKET AND STAY CONNECTED TO WORK. THROUGHOUT THE PROGRAM THEY ALSO HAVE ACCESS TO OTHER SKILL-BUILDING TRAININGS. CEO'S MODEL HAS BEEN THE SUBJECT OF THIRD-PARTY EVALUATIONS WHICH HAVE FOUND THAT THE PROGRAM MODEL IS EFFECTIVE IN REDUCING RECIDIVISM AND INCREASING EMPLOYMENT, THEREBY PROVIDING BENEFIT TO THOSE PROGRAM PARTICIPANTS, THEIR FAMILIES, AND THEIR COMMUNITIES, AS WELL AS SIGNIFICANT COST SAVINGS TO GOVERNMENT AND THE CRIMINAL JUSTICE SYSTEM. CEO BEGAN AS A VERA INSTITUTE OF JUSTICE DEMONSTRATION PROJECT IN THE 1970S. CEO WAS SEPARATELY ESTABLISHED IN 1996 AND HAS GROWN SIGNIFICANTLY SINCE THEN. IN FISCAL YEAR 2023, CEO HAD 31 OFFICES IN TWELVE STATES - CALIFORNIA, COLORADO, GEORGIA, KENTUCKY, LOUISIANA, MICHIGAN, NEW YORK, NORTH CAROLINA, OHIO, OKLAHOMA, PENNSYLVANIA, AND TENNESSEE. CEO'S VISION IS THAT ANYONE WITH A RECENT CRIMINAL HISTORY WHO WANTS TO WORK HAS THE PREPARATION AND SUPPORT NEEDED TO FIND A JOB AND TO STAY CONNECTED TO THE LABOR FORCE. FORM 990, PART III - PROGRAM SERVICE, LINE 4A TRANSITION WORK PROGRAM - IMMEDIATE WORK FOR SAME DAY PAY: AS DESCRIBED ABOVE, AFTER ORIENTATION, CEO PROGRAM PARTICIPANTS WORK ON TRANSITIONAL WORK CREWS. EACH TRANSITIONAL WORK CREW IS COMPRISED OF APPROXIMATELY 5-8 PARTICIPANTS WHO WORK FOR, AND ARE PAID BY, CEO. EACH TRANSITIONAL WORK CREW IS RUN AND SUPERVISED BY A SITE SUPERVISOR, A PERMANENT CEO EMPLOYEE. IN FY2023, CEO PROVIDED TRANSITIONAL EMPLOYMENT TO 6,501 FORMERLY INCARCERATED PERSONS THROUGH ITS 31 OFFICES. CEO'S TRANSITIONAL WORK CREWS ARE TYPICALLY FUNDED BY THE ENTITY RECEIVING THE CREW SERVICES. CEO HAS ESTABLISHED CONTRACTUAL RELATIONSHIPS WITH A VARIETY OF GOVERNMENT AGENCIES (SUCH AS PUBLIC WORKS DEPARTMENTS, HOUSING AUTHORITIES, AND TRANSPORTATION DEPARTMENTS) AND CERTAIN PRIVATE EMPLOYERS FOR SERVICES INCLUDING BUT NOT LIMITED TO GROUNDSKEEPING, BUILDING MAINTENANCE, LITTER ABATEMENT, AND EVENT SETUP AND BREAKDOWN. THE TRANSITIONAL WORK SETTING BENEFITS PARTICIPANTS IN SEVERAL WAYS. FIRST, ALL PARTICIPANTS CAN BEGIN WORKING IMMEDIATELY AFTER COMPLETING ORIENTATION. CEO PAYS EACH MEMBER OF A WORK CREW ON A DAILY BASIS, PROVIDING AN IMPORTANT SOURCE OF INCOME. THE DAILY PAY SCHEDULE ELIMINATES THE INCOME TIMING GAP INHERENT IN BI-WEEKLY OR MONTHLY PAY CYCLES. SECOND, THE CLOSE SUPERVISION PROVIDED BY THE TRAINED PERMANENT SUPERVISOR TO A SMALL NUMBER OF PROGRAM PARTICIPANTS ENABLES SUPERVISORS TO CLOSELY GUIDE AND COACH EACH WORK CREW MEMBER. THE TRANSITIONAL WORK MODEL ALSO FACILITATES PARTICIPANTS IN SUPPORTING ONE ANOTHER AND GAINING MOTIVATION FROM EACH OTHER'S SUCCESSES. FORM 990, PART III - PROGRAM SERVICE, LINE 4B VOCATIONAL TRAINING: CONCURRENT WITH TRANSITIONAL WORK, CEO PROVIDES VOCATIONAL TRAINING AND SUPPORT SERVICES. DURING THE PERIOD THAT PARTICIPANTS ARE WORKING ON TRANSITIONAL WORK CREWS, THEY TYPICALLY MEET WITH A JOB COACH ONE DAY PER WEEK. JOB COACHES REINFORCE THE LESSONS LEARNED DURING TRANSITIONAL WORK, COACH PARTICIPANTS ON JOB PERFORMANCE AND BEHAVIORS, AND ASSIST PARTICIPANTS WITH ANY ISSUES THAT MAY ARISE DURING THEIR TRANSITIONAL WORK EXPERIENCE. DURING THIS TIME CEO ALSO OFFERS WORKSHOPS FOR PARTICIPANTS TO BUILD FINANCIAL SKILLS, IMPROVE DIGITAL LITERACY, AND EFFECTIVELY COMPLETE ONLINE JOB APPLICATIONS. AFTER A PARTICIPANT SHOWS CONSISTENT, HIGH-PERFORMING WORKPLACE BEHAVIORS, JOB COACHES ASSESS THE PARTICIPANT AS "JOB START READY AND ASSIGN THEM TO A BUSINESS ACCOUNT MANAGER (BAM). BAMS WORK DIRECTLY WITH EMPLOYERS TO IDENTIFY LABOR MARKET NEEDS AND POTENTIAL JOB OPPORTUNITIES. BAMS THEN MATCH ELIGIBLE PARTICIPANTS WITH EMPLOYERS. SINCE BECOMING AN INDEPENDENT NONPROFIT ORGANIZATION IN 1996, CEO HAS MADE MORE THAN 45,000 FULL-TIME JOB PLACEMENTS FOR FORMERLY INCARCERATED INDIVIDUALS. IN FY2023, CEO'S EMPLOYMENT SERVICES RESULTED IN 2,949 FULL-TIME JOB PLACEMENTS IN A VARIETY OF INDUSTRIES AND SECTORS SUCH AS FOOD SERVICE, RETAIL, WHOLESALE, MANUFACTURING, HUMAN SERVICES, CONSTRUCTION, MAINTENANCE, AND WAREHOUSING. AFTER PARTICIPANTS BEGIN WORKING IN PERMANENT JOBS, THEY MEET REGULARLY WITH A CEO RETENTION SPECIALIST. RETENTION SPECIALISTS WORK WITH EACH PARTICIPANT TO HELP THAT INDIVIDUAL REMAIN CONNECTED TO THE WORKFORCE. RETENTION SPECIALISTS OFFER WORKPLACE COUNSELING, CRISIS MANAGEMENT, NEW JOB DEVELOPMENT IN THE EVENT OF A JOB LOSS, AND LONG-TERM CAREER PLANNING FOR ONE YEAR AFTER PLACEMENT. AN INCENTIVE-BASED JOB RETENTION PROGRAM ALSO REWARDS PARTICIPANTS THE LONGER THEY REMAIN EMPLOYED DURING THAT FIRST YEAR. FORM 990, PART III - PROGRAM SERVICE, LINE 4C CEO'S INCLUSIVE HIRING INITIATIVE IS A DEMAND SIDE APPROACH TO INCREASING EMPLOYMENT OPPORTUNITIES FOR JOB SEEKERS WITH PAST CONVICTIONS. CEO WORKS TO ASSIST MID-SIZED AND LARGE PRIVATE SECTOR EMPLOYERS IN IMPROVING THEIR HIRING AND TALENT PRACTICES WITH A VIEW TO CREATING MORE JOB OPPORTUNITIES AND CAREER MOBILITY FOR JOB SEEKERS WITH PAST CONVICTIONS. IN ADDITION, THE INCLUSIVE HIRING PROGRAM PROVIDES SUPPORT TO PROSPECTIVE EMPLOYERS IN BUILDING LOCAL EMPLOYMENT PIPELINES FOR JOB SEEKERS ACROSS MULTIPLE MARKETS, INCLUDING CITIES WHERE CEO OPERATES. CONSISTENT WITH CEO'S MISSION, THIS EFFORT SEEKS TO EDUCATE EMPLOYERS AND POLICYMAKERS THROUGH A VARIETY OF IN-PERSON AND ONLINE LEARNING ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 2 BOARD OF DIRECTORS MEMBERS DAVID MOSKOVITZ AND KATHY JO MANNES HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: CEO'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN COLLABORATION WITH ITS FINANCE AND MANAGEMENT TEAM. UPON COMPLETION THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS THE FORM 990. ONCE THE 990 IS APPROVED FOR FILING, A COPY IS DISTRIBUTED TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY ENFORCEMENT AND MONITORING: CEO HAS A CONFLICT OF INTEREST POLICY. EACH JANUARY, THE CONFLICT OF INTEREST POLICY IS CIRCULATED TO THE BOARD OF DIRECTORS AND TO THE ORGANIZATION'S EXECUTIVE TEAM. ALL BOARD MEMBERS AND EXECUTIVE TEAM MUST DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS SUMMARIZED IN THE EMPLOYEE HANDBOOK. FORM 990, PART VI, SECTION B, LINE 15 THE NOMINATING AND GOVERNANCE COMMITTEE AND EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEW THE CEO'S SELF-EVALUATION AND CURRENT COMPENSATION. IN ADDITION, THEY REVIEW THIRD PARTY STUDIES WHICH PROVIDE DATA ON COMPARABLE CEO SALARIES AT COMPARABLE ORGANIZATIONS TO DETERMINE IF THE COMPENSATION OF THE EXECUTIVE DIRECTOR/CEO EACH EXECUTIVE FALLS WITHIN THE SALARY RANGE OF SIMILAR EXECUTIVES AT SUCH ORGANIZATIONS. AFTER EACH COMMITTEE APPROVES THE PROPOSED COMPENSATION, THE INFORMATION IS PRESENTED TO THE FULL BOARD FOR REVIEW AND APPROVAL OF A COMPENSATION PACKAGE. EACH YEAR, EACH CEO STAFF MEMBER RECEIVES A PERFORMANCE REVIEW PRIOR TO DETERMINATION OF COMPENSATION. THE EXECUTIVE DIRECTOR AND THE CHAIR OF THE BOARD REVIEW THE PERFORMANCE EVALUATION AND COMPENSATION OF CERTAIN EXECUTIVES. THE NOMINATING AND GOVERNANCE COMMITTEE AND THE EXECUTIVE COMMITTEE OF THE BOARD REVIEW EXECUTIVE COMPENSATION, DATA ON COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS AND MAKE A FINAL DETERMINATION ON THE REASONABLENESS OF THE PROPOSED COMPENSATION. EACH PARTY IS AN INDEPENDENT PARTY; THERE IS NO CONFLICT OF INTEREST. THE SECRETARY OR THE CHAIR OF THE NOMINATING AND GOVERNANCE COMMITTEE THEN DOCUMENTS THE DECISION. IN 2023, CEO UTILIZED A NATIONAL COMPENSATION DATABASE FOR NON-PROFIT ORGANIZATIONS AND HIRED A NEW EXTERNAL COMPENSATION CONSULTANT WHO LED DATA ANALYSIS OF MARKET COMPENSATION DATA WHICH INFORMS OUR COMPENSATION STRUCTURE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY POSTING IT ON ITS WEBSITE AND RETAINING A COPY AT ITS PLACE OF BUSINESS. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND AT MANAGEMENT'S DISCRETION.