2024-02-15T15:53:03-05:00 2023-09-30 020428003 HESSION & PARE PC 62 STARK STREET MANCHESTER NH 031011970 990 2022-10-01 264607435 NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL OCEAN OBSERVING SYSTEMS NORT 6033191785 195 NEW HAMPSHIRE AVENUE SUITE 240 PORTSMOUTH NH 03801 CHRISTIAN WILLIAMS TREASURER 6033191785 2024-02-15 CHRISTIAN WILLIAMS 999009999 false JENNIFER WEBB CPA P01714019 6036695477 2024-02-15 2022 2023-04-26 12:10:37Z RHONDA MONIZ 195 NEW HAMPSHIRE AVENUE SUITE 240 PORTSMOUTH NH 03801 4416158 false X WWW.NERACOOS.ORG X 2008 ME THE NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL AND OCEAN OBSERVING SYSTEMS' (NERACOOS) MISSION IS TO PRODUCE, INTEGRATE AND COMMUNICATE HIGH- QUALITY INFORMATION THAT HELPS ENSURE SAFETY, ECONOMIC AND ENVIRONMENTAL RESILIENCE, AND SUSTAINABLE USE OF THE COASTAL OCEAN. 17 17 8 20 0 5261251 4415325 2663 45 81 788 0 5263995 4416158 4155530 3066985 0 700561 794744 0 24370 351896 326423 5207987 4188152 56008 228006 1473276 983680 1120821 403473 352455 580207 X THE NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL AND OCEAN OBSERVING SYSTEMS' (NERACOOS) MISSION IS TO PRODUCE, INTEGRATE AND COMMUNICATE HIGH- QUALITY INFORMATION THAT HELPS ENSURE SAFETY, ECONOMIC AND ENVIRONMENTAL RESILIENCE, AND SUSTAINABLE USE OF THE COASTAL OCEAN. false false 3926184 3066985 45 NERACOOS MONITORS THE OCEAN IN THE NORTHEASTERN REGION, AN AREA THAT STRETCHES FROM THE GULF OF MAINE TO LONG ISLAND SOUND. THIS IS A LARGE, DYNAMIC ENVIRONMENT THAT CHANGES CONTINUOUSLY. PEOPLE WHO WORK AND PLAY ON THE WATER, AS WELL AS THOSE WHO LIVE IN COASTAL COMMUNITIES, DEPEND ON THE DATA AND FORECASTS WE PROVIDE TO MAKE SOUND DECISIONS. PEOPLE USE OUR PRODUCTS TO DECIDE WHEN TO BRING LARGE OIL TANKERS INTO PORT, WHERE TO GO FOR THE BEST WAVES FOR SURFING, AND WHETHER IT'S SAFE TO GO FISHING. IN ADDITION, SCIENTISTS AND METEOROLOGISTS USE OUR DATA TO BETTER UNDERSTAND AND PREDICT WHAT'S HAPPENING IN THE OCEAN - SUCH AS STORMS, SEA-LEVEL CHANGE, ANIMAL MIGRATIONS, AND HARMFUL ALGAE BLOOMS. WE DELIVER ALL THIS INFORMATION TO HELP PROTECT LIVES AND PROPERTY, EMPOWER COASTAL ECONOMIES, AND IMPROVE THE HEALTH OF OUR OCEANS. 3926184 true true false false false false false false false false false false false false true true true false false false true true false false false false false true false true false false false false false false false false false false false false false false false false false true 2 0 true 8 true false false false false false false false false false false false false X 17 17 false false true false false false false true true false false true true true true true true true false false NH X X X JAKE KRITZER 6033191785 195 NEW HAMPSHIRE AVENUE SUITE 240 PORTSMOUTH NH 03801 JAKE KRITZER EXECUTIVE DI 40.00 X 172942 0 21232 ROB CARDEIRO FINANCE DIRE 40.00 X 123831 0 6192 RHONDA MONIZ PRESIDENT 2.00 X X 0 0 0 NICOLE BARTLETT VICE PRESIDE 2.00 X X 0 0 0 CHRISTIAN WILLIAMS TREASURER 2.00 X X 0 0 0 PRASSEDE VELLA SECRETARY 2.00 X X 0 0 0 LARRY ALADE DIRECTOR 1.00 X 0 0 0 JANET DUFFY-ANDERSON DIRECTOR 1.00 X 0 0 0 SHAYLA FITZSIMMONS DIRECTOR 1.00 X 0 0 0 DIANE FOSTER DIRECTOR 1.00 X 0 0 0 CATHERINE JOHNSON DIRECTOR 1.00 X 0 0 0 STEVE LOHRENZ DIRECTOR 1.00 X 0 0 0 TODD MORRISON DIRECTOR 1.00 X 0 0 0 KEVIN O'BRIEN DIRECTOR 1.00 X 0 0 0 JIM O'DONNELL DIRECTOR 1.00 X 0 0 0 NEAL PETTIGREW DIRECTOR 1.00 X 0 0 0 HUNG PHAM DIRECTOR 1.00 X 0 0 0 DAVID ULLMAN DIRECTOR 1.00 X 0 0 0 ALECK WANG DIRECTOR 1.00 X 0 0 0 296773 27424 2 false true false 4222780 192545 4415325 CONFERENCES 541700 45 45 45 788 788 4416158 45 788 3053696 3053696 4750 4750 8539 8539 326097 203787 105840 16470 357447 331957 23460 2030 19033 14922 3596 515 41627 32637 7865 1125 50540 39625 9549 1366 7752 7752 17652 17652 121669 120745 924 59540 18083 38942 2515 29070 12351 16370 349 45363 45363 39729 39729 5648 5648 4188152 3926184 237598 24370 2787 28946 282939 802718 1180795 128338 4792 4666 1963 19012 1473276 983680 1120821 386171 17302 1120821 403473 X 352455 580207 352455 580207 1473276 983680 X 228006 -254 X false true X true true true X 3408058 3190443 3842591 5261251 4415325 20117668 3408058 3190443 3842591 5261251 4415325 20117668 20117668 158 149 83 81 788 1259 20118927 14047 0.99990 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED OPERATING LEASE LIABILITY 17302 17302 X 4416158 4416158 4416158 4188406 254 254 4188152 4188152 SCHEDULE D, PAGE 3, PART X NERACOOS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. AT SEPTEMBER 30, 2023 AND 2022, NERACOOS HAD NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. SCHEDULE D, PAGE 4, PART XII, LINE 2D ASC 842 ADJUSTMENT 254 true NORTH AMERICA - CANADA AND MEXICO GRANT GRANTS 8539 8539 8539 NORTH AMERICA - CANADA AND MEXICO NERACOOS 8539 CHECK 1 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 NORTH AMERICA - CANADA AND MEXICO 8,539 0 SCHEDULE F, PAGE 5, PART V THE GRANT AWARDED TO A FOREIGN ORGANIZATION IS A SUBAWARD OF FEDERAL GRANT MONIES AWARDED TO NERACOOS. NERACOOS UNDERGOES A SINGLE AUDIT ANNUALLY TO ENSURE ALL ACTIVITIES, INCLUDED SUBAWARDS TO DOMESTIC AND FOREIGN ENTITIES OF FEDERAL FUNDS, ARE IN COMPLIANCE WITH TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE) FOR PASS-THROUGH ENTITIES' RESPONSIBILITIES. THIS INCLUDES THE FOLLOWING PROCEDURES RELATIVE TO GRANT FUND MONITORING: 1. REQUIRING QUARTERLY PROGRESS REPORTS; 2. REVIEW OF SUBAWARD INVOICES FOR ADHERENCE TO THE SUBAWARD BUDGET, ALLOWABLE COSTS AND ACTIVITIES, AND PROGRESS REPORTS; 3. MONTHLY CONFERENCE CALLS WITH ALL SUBAWARDEES AS A GROUP TO DISCUSS NERACOOS' ISSUES AND HAVE THE SUBAWARD RECEIPIENTS REPORT ON PROGRESS; 4. ENSURE SUBAWARDS ARE USED ONLY FOR ALLOWABLE ACTIVITIES. ADDITIONALLY, THE SUBAWARD AGREEMENTS ISSUED TO FOREIGN AND DOMESTIC ENTITIES INCLUDE THE FOLLOWING STIPULATIONS: 1. RECIPIENTS MUST FOLLOW FEDERAL AUDIT REQUIREMENTS FOR FEDERAL EXPENDITURES IN ACCORDANCE WITH UNIFORM GUIDANCE; 2. IF ANY RECIPIENT HAS FINDINGS AS THE RESULT OF AN AUDIT, THOSE RESULTS ARE PROVIDED TO NERACOOS. NERACOOS HAS SIX MONTHS TO ISSUE A MANAGEMENT DECISION ON THE FINDINGS TO ENSURE THAT THE SUBRECIPIENT TAKES APPROPRIATE AND TIMELY ACTION ON THE FINDINGS, AND TO CONSIDER IF THE FINDINGS NECESSITATE AN ADJUSTMENT TO THE RECORDS OF NERACOOS; 3. NERACOOS MUST BE ALLOWED ACCESS TO EACH SUBRECIPIENT'S RECORDS AND FINANCIAL STATEMENTS. true GULF OF MAINE RESEARCH INSTITUTE 350 COMMERCIAL STREET PORTLAND ME 04101 010504905 501C3 301123 SEE PART IV NEW ENGLAND AQUARIUM CENTRAL WHARF BOSTON MA 02110 042297514 501C3 5861 SEE PART IV SAINT JOSEPH'S COLLEGE 278 WHITES BRIDGE ROAD STANDISH ME 04084 010212542 501C3 6772 SEE PART IV SEABROOK-HAMPTONS ESTUARY ALLIANCE 24 STICKNEY TERRACE UNIT 2 HAMPTON NH 03842 462468903 501C3 8506 SEE PART IV UCSDSCRIPPS 8610 KENNEL WAY LA JOLLA CA 92037 956006144 501C3 25000 SEE PART IV UNIVERSITY OF CONNECTICUT 438 WHITNEY ROAD EXTENSION UNIT 11 STORRS CT 06269 060772160 GOVERN 310312 SEE PART IV UNIVERSITY OF MAINE OFFICE OF SPONSORED PROGRAMS 5717 ORONO ME 04669 016000769 GOVERN 950446 SEE PART IV UNIVERSITY OF MASSACHUSETTS DARTMOU 285 OLD WESTPORT ROAD NORTH DARTMOUTH MA 02747 043167352 GOVERN 242245 SEE PART IV UNIVERSITY OF NEW HAMPSHIRE 51 COLLEGE ROAD DURHAM NH 03824 026000937 GOVERN 731176 SEE PART IV UNIVERSITY OF RHODE ISLAND 70 LOWER COLLEGE ROAD KINGSTON RI 02881 223011455 GOVERN 64543 SEE PART IV WOODS HOLE GROUP 107 WATERHOUSE ROAD BOURNE MA 02532 043408801 64316 SEE PART IV WOODS HOLE OCEANOGRAPHIC INSTITUTIO 266 WOODS HOLE ROAD WOODS HOLE MA 02453 042105850 501C3 343225 SEE PART IV 11 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANTS AWARDED TO OTHER DOMESTIC ORGANIZATIONS AND INDIVIDUALS ARE SUB-AWARDS OF FEDERAL GRANT MONIES AWARDED TO NERACOOS. NERACOOS UNDERGOES A SINGLE AUDIT ANNUALLY TO ENSURE ALL ACTIVITIES, INCLUDED SUBAWARDS TO DOMESTIC AND FOREIGN ENTITIES OF FEDERAL FUNDS, ARE IN COMPLIANCE WITH TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE) FOR PASS-THROUGH ENTITIES' RESPONSIBILITIES. THIS INCLUDES THE FOLLOWING PROCEDURES RELATIVE TO GRANT FUND MONITORING: 1. REQUIRING QUARTERLY PROGRESS REPORTS; 2. REVIEW OF SUBAWARD INVOICES FOR ADHERENCE TO THE SUBAWARD BUDGET, ALLOWABLE COSTS AND ACTIVITIES, AND PROGRESS REPORTS; 3. MONTHLY CONFERENCE CALLS WITH ALL SUBAWARDEES AS A GROUP TO DISCUSS NERACOOS' ISSUES AND HAVE THE SUBAWARD RECEIPIENTS REPORT ON PROGRESS; 4. ENSURE SUBAWARDS ARE USED ONLY FOR ALLOWABLE ACTIVITIES. ADDITIONALLY, THE SUBAWARD AGREEMENTS ISSUED TO FOREIGN AND DOMESTIC ENTITIES INCLUDE THE FOLLOWING STIPULATIONS: 1. RECIPIENTS MUST FOLLOW FEDERAL AUDIT REQUIREMENTS FOR FEDERAL EXPENDITURES IN ACCORDANCE WITH UNIFORM GUIDANCE; 2. IF ANY RECIPIENT HAS FINDINGS AS THE RESULT OF AN AUDIT, THOSE RESULTS ARE PROVIDED TO NERACOOS. NERACOOS HAS SIX MONTHS TO ISSUE A MANAGEMENT DECISION ON THE FINDINGS TO ENSURE THAT THE SUBRECIPIENT TAKES APPROPRIATE AND TIMELY ACTION ON THE FINDINGS, AND TO CONSIDER IF THE FINDINGS NECESSITATE AN ADJUSTMENT TO THE RECORDS OF NERACOOS; 3. NERACOOS MUST BE ALLOWED ACCESS TO EACH SUBRECIPIENT'S RECORDS AND FINANCIAL STATEMENTS. SCHEDULE I, PAGE 4, PART IV PART II, LINE 1, COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: BIGELOW LABORATORY FOR OCEAN SCIENCES (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION; AND MBON EXPANSION INTO THE GULF OF MAINE: THE NERACOOS/NROC INTEGRATED SENTINEL MONITORING NETWORK (ISMN) NAME OF ORGANIZATION OR GOVERNMENT: GULF OF MAINE RESEARCH INSTITUTE (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION; IMPROVEMENT AND TECHNOLOGY TRANSITION OF THE NORTHEAST COASTAL OCEAN FORECAST SYSTEM (NECOFS) FOR NOAA AND IOOS FORECAST OPERATIONS; A GENERIC PREDICTIVE MODEL FOR OCEAN AND COASTAL ACIDIFICATION THRESHOLDS FROM LONG ISLAND SOUND TO THE SCOTIAN SHELF; AND MBON EXPANSION INTO THE GULF OF MAINE: THE NERACOOS/NROC INTEGRATED SENTINEL MONITORING NETWORK (ISMN) NAME OF ORGANIZATION OR GOVERNMENT: NEW ENGLAND AQUARIUM (H) PURPOSE OF GRANT OR ASSISTANCE: MBON EXPANSION INTO THE GULF OF MAINE: THE NERACOOS/NROC INTEGRATED SENTINEL MONITORING NETWORK (ISMN) NAME OF ORGANIZATION OR GOVERNMENT: SEABROOK-HAMPTONS ESTUARY ALLIANCE (H) PURPOSE OF GRANT OR ASSISTANCE: MBON EXPANSION INTO THE GULF OF MAINE: THE NERACOOS/NROC INTEGRATED SENTINEL MONITORING NETWORK (ISMN) NAME OF ORGANIZATION OR GOVERNMENT: SAINT JOSEPH'S COLLEGE (H) PURPOSE OF GRANT OR ASSISTANCE: MBON EXPANSION INTO THE GULF OF MAINE: THE NERACOOS/NROC INTEGRATED SENTINEL MONITORING NETWORK (ISMN) NAME OF ORGANIZATION OR GOVERNMENT: UCSD/SCRIPPS (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF CONNECTICUT (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF MAINE (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION; A GENERIC PREDICTIVE MODEL FOR OCEAN AND COASTAL ACIDIFICATION THRESHOLDS FROM LONG ISLAND SOUND TO THE SCOTIAN SHELF; AND MBON EXPANSION INTO THE GULF OF MAINE: THE NERACOOS/NROC INTEGRATED SENTINEL MONITORING NETWORK (ISMN) NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF MASSACHUSETTS DARTMOUTH (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION; IMPROVEMENT AND TECHNOLOGY TRANSITION OF THE NORTHEAST COASTAL OCEAN FORECAST SYSTEM (NECOFS) FOR NOAA AND IOOS FORECAST OPERATIONS; AND A GENERIC PREDICTIVE MODEL FOR OCEAN AND COASTAL ACIDIFICATION THRESHOLDS FROM LONG ISLAND SOUND TO THE SCOTIAN SHELF NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF NEW HAMPSHIRE (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION; IMPROVEMENT AND TECHNOLOGY TRANSITION OF THE NORTHEAST COASTAL OCEAN FORECAST SYSTEM (NECOFS) FOR NOAA AND IOOS FORECAST OPERATIONS; A GENERIC PREDICTIVE MODEL FOR OCEAN AND COASTAL ACIDIFICATION THRESHOLDS FROM LONG ISLAND SOUND TO THE SCOTIAN SHELF; AND MBON EXPANSION INTO THE GULF OF MAINE: THE NERACOOS/NROC INTEGRATED SENTINEL MONITORING NETWORK (ISMN) NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF RHODE ISLAND (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: WOODS HOLE GROUP (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: WOODS HOLE OCEANOGRAPHIC INSTITUTION (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION X X X false false false false false false false false false JAKE KRITZER EXECUTIVE DIRECTOR 172942 21232 194174 FORM 990 - ORGANIZATION'S MISSION THE NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL AND OCEAN OBSERVING SYSTEMS' (NERACOOS) MISSION IS TO PRODUCE, INTEGRATE AND COMMUNICATE HIGH- QUALITY INFORMATION THAT HELPS ENSURE SAFETY, ECONOMIC AND ENVIRONMENTAL RESILIENCE, AND SUSTAINABLE USE OF THE COASTAL OCEAN. FORM 990, PAGE 2, PART III, LINE 4A NERACOOS MONITORS THE OCEAN IN THE NORTHEASTERN REGION, AN AREA THAT STRETCHES FROM THE GULF OF MAINE TO LONG ISLAND SOUND. THIS IS A LARGE, DYNAMIC ENVIRONMENT THAT CHANGES CONTINUOUSLY. PEOPLE WHO WORK AND PLAY ON THE WATER, AS WELL AS THOSE WHO LIVE IN COASTAL COMMUNITIES, DEPEND ON THE DATA AND FORECASTS WE PROVIDE TO MAKE SOUND DECISIONS. PEOPLE USE OUR PRODUCTS TO DECIDE WHEN TO BRING LARGE OIL TANKERS INTO PORT, WHERE TO GO FOR THE BEST WAVES FOR SURFING, AND WHETHER IT'S SAFE TO GO FISHING. IN ADDITION, SCIENTISTS AND METEOROLOGISTS USE OUR DATA TO BETTER UNDERSTAND AND PREDICT WHAT'S HAPPENING IN THE OCEAN - SUCH AS STORMS, SEA-LEVEL CHANGE, ANIMAL MIGRATIONS, AND HARMFUL ALGAE BLOOMS. WE DELIVER ALL THIS INFORMATION TO HELP PROTECT LIVES AND PROPERTY, EMPOWER COASTAL ECONOMIES, AND IMPROVE THE HEALTH OF OUR OCEANS. FORM 990, PAGE 6, PART VI, LINE 4 THE FY2023 AMENDMENTS TO THE BYLAWS ADDRESSED THE FOLLOWING: -CHANGED THE STRUCTURE AND SIZE OF THE BOARD OF DIRECTORS. -RELIEVED THE NORTHEAST ACADEMIC CONSORTIUM (NEAC), THE NORTHEAST REGIONAL OCEAN COUNCIL (NROC), AND OTHERS FROM THEIR OBLIGATION TO FILL BOARD POSITIONS. -REMOVED THE STATUS OF NON-VOTING DIRECTORS. -REMOVED LANGUAGE REGARDING THE INTERIM BOARD OF DIRECTORS. -ELIMINATED BOARD ALTERNATES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE INDEPENDENT ACCOUNTANT AND PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, EMPLOYEES, AND COMMITTEE AND TEAM MEMBERS ARE REQUIRED TO AT LEAST ANNUALLY DISCLOSE ANY SITUATION INVOLVING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARABILITY DATA AND INDUSTRY BENCHMARKS. THE EXECUTIVE DIRECTOR IS THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL AND THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 NERACOOS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9 ASC 842 ADJUSTMENT -254