2025-04-29T16:10:06-05:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-01-01 412055310 HUMANE EDUCATION ADVOCATES REACHING TEACHERS HUMA 9292996987 PO BOX 738 MAMARONECK NY 10543 CHRISTOPHER WLACH CHAIR / TREASURER 9292996987 2025-04-29 1 1 MELISSA MODELSON P01603524 9143818900 2025-04-29 2024 2025-03-06 01:10:19Z SEE SCHEDULE O CHRISTOPHER WLACH PO BOX 738 MAMARONECK NY 10543 634316 0 X WWW.TEACHHEART.ORG X 2001 NY SEE SCHEDULE O FOR DESCRIPTION OF PURPOSE AND MOST SIGNIFICANT ACTIVITIES. 6 6 5 12 0 0 587458 599188 16923 13160 18328 21920 238 48 622947 634316 1000 6632 0 0 470588 471401 0 0 61371 74624 98643 546212 576676 76735 57640 719314 776577 1853 1476 717461 775101 X HEART'S MISSION IS TO DEVELOP A GENERATION OF COMPASSIONATE YOUTH WHO CREATE POSITIVE CHANGE FOR ANIMALS, PEOPLE AND THE NATURAL WORLD. 0 0 153292 0 0 TEACHER TRAINING, SCHOOL CONSULTATION AND STUDENT ENGAGEMENTHEART'S SIGNATURE COMPASSIONATE COMMUNITIES AWARDS (CCA) PROGRAM HAS REACHED 36,000+ STUDENTS IN THE PAST SIX YEARS IN NEW YORK AND, STARTING IN 2023, IN CHICAGO TOO, EQUIPPING YOUNG PEOPLE WITH THE KNOWLEDGE, SKILLS, AND HOPE TO CREATE HEALTHIER, MORE RESILIENT SCHOOL NEIGHBORHOODS FOR PEOPLE, ANIMALS, AND THE ENVIRONMENT. DURING THE 2023-24 SCHOOL YEAR, OUR INSTRUCTORS PROVIDED GUIDANCE ON CREATING PROGRAMS THAT HELP MAKE OUR FOOD SYSTEMS MORE EQUITABLE, HUMANE, AND SUSTAINABLE. WE WORKED CLOSELY WITH K-12 TEACHERS AT SIX NYC AND CHICAGO SCHOOLS WITH A COMBINED TOTAL STUDENT ENROLLMENT OF 3,000+. IN JUNE, SCHOOLS SHOWCASED ACCOMPLISHMENTS LIKE DEVELOPING URBAN GARDENS TO HARVEST FRESH EDIBLE PRODUCE AND SUPPORT POLLINATORS AND OFFERING COOKING CLASSES AND RECIPES THAT HELPED STUDENTS (AND THEIR PARENTS) PREPARE HEALTHY MEALS. HEART OFFERED ALL PARTICIPATING SCHOOLS MICROGRANTS OF UP TO $1,000 TOWARD THEIR EFFORTS. THE YEAR-END CELEBRATION EVENT FOR PS 135 IN QUEENS WAS ATTENDED BY REPRESENTATIVES OF TWO OF THE CITY OFFICES AND PROGRAMS WE ARE PARTNERING WITH TO PROMOTE FOOD SOVEREIGNTY AND SUPPORT HEALTHY FOOD AVAILABILITY IN LOW-INCOME NEIGHBORHOODS: THE NYC PUBLIC SCHOOLS OFFICE OF FOOD AND CLIMATE AND THE MAYOR'S OFFICE OF FOOD POLICY. IN THE FALL OF 2024, WE BEGAN WORKING WITH 11 NYC AND CHICAGO SCHOOLS AS WELL AS 2 INDIANAPOLIS SCHOOLS IN OUR CCA PROGRAM.HEART'S NEW YOUTH CHANGEMAKERS CLUBS (YCC) INITIATIVE, WHICH EMERGED FROM OUR LATEST 3-YEAR STRATEGIC PLAN (2024-26)HAS BEEN A MAJOR FOCUS FOR US OVER THE PAST YEAR AS WE HAVE WORKED TO SOLIDIFY THE PROGRAM STRUCTURE, CREATE AND REFINE THE PROGRAM HANDBOOK, AND ROLL OUT PILOTS IN NEW YORK, WASHINGTON (STATE), TEXAS, AND INDIANA. YCCS EMPOWER YOUNG PEOPLE BOTH IN AND OUTSIDE OF SCHOOL SETTINGS TO LEAD IMPACTFUL PROJECTS FOR ANIMALS, PEOPLE, AND THE ENVIRONMENT, SUPPORTED BY HEART'S RESOURCES, GUIDANCE, AND MICROGRANTS OF UP TO $250 TO TRANSFORM THEIR PASSIONS INTO REAL-WORLD ACTION. OUR FIRST YCCS PROVIDED SHELTER DOGS AND CATS WITH ESSENTIAL ITEMS, ADVOCATED FOR THE RELEASE OF CAPTIVE ORCAS, AND LAUNCHED CAMPAIGNS TO HELP ORANGUTANS AND MITIGATE DEFORESTATION.IN FEBRUARY, HEART OFFERED THREE TRAINING SESSIONS AT A FIRST-EVER 2024 NYC CLIMATE INSTITUTE -- INTRODUCED BY THE NYC PUBLIC SCHOOLS OFFICE OF ENERGY AND SUSTAINABILITY IN PARTNERSHIP WITH COLUMBIA TEACHERS COLLEGE AND THE UNITED FEDERATION OF TEACHERS -- ATTENDED BY 500+ K-12 EDUCATORS CITYWIDE. THESE SESSIONS FOCUSED ON THE INTERSECTING ISSUES AROUND CLIMATE CHANGE, INCLUDING ANIMALS AND OUR FOOD SYSTEM. THIS SPRING, WE ALSO CONDUCTED OUR RECENTLY EXPANDED 45-HOUR, 3-CREDIT HUMANE EDUCATION "SOLIDARITY, NOT CHARITY" PROFESSIONAL DEVELOPMENT COURSE VIA THE NYC PUBLIC SCHOOLS AFTER SCHOOL PROFESSIONAL DEVELOPMENT PROGRAM. THE COURSE, WHICH QUALIFIES SCHOOL TEACHERS TOWARD A SALARY DIFFERENTIAL, FOCUSES ON ENABLING STUDENTS TO DEEPLY ENGAGE WITH THE UNIQUE QUALITIES OF THE COMMUNITY THEY ARE SERVING AND ADDRESS ISSUES THAT IMPACT ANIMALS AND PEOPLE WITHIN THAT COMMUNITY.STARTING IN THE FALL, HEART TEAMED UP WITH THE GLOBAL FEDERATION OF ANIMAL SANCTUARIES (GFAS) TO SUPPORT THE EFFORTS OF ITS ACCREDITED AND VERIFIED SANCTUARIES TO ENGAGE YOUNG PEOPLE WHO WANT TO HELP ANIMALS. HEART IS PROVIDING FREE TRAINING AND RESOURCES FOR GFAS SANCTUARY NETWORK MEMBERS WHO ARE DEVELOPING OR EXPANDING HUMANE EDUCATION PROGRAMS FOR CHILDREN IN GRADES K-12. IN OCTOBER, HEART CONDUCTED A WEBINAR, "DEVELOPING YOUTH SERVICE PROJECTS TO BENEFIT YOUR SANCTUARY," WHICH IS PUBLICLY AVAILABLE ON GFAS'S WEBSITE.ALSO THIS FALL, HEART WAS ACCEPTED INTO A COMPETITIVE YEAR-LONG METRICS COHORT RUN BY NYC-BASED ACCELERATOR PROGRAM YOUTH INC. TO HELP STREAMLINE PROGRAM ASSESSMENT, FACILITATE DATA COLLECTION, AND DEMONSTRATE IMPACT. AS A PARTICIPANT, HEART RECEIVES PRO-BONO PROGRAM EVALUATION COACHING AND A SUBSCRIPTION TO HELLO INSIGHT, A SPECIALIZED YOUTH PROGRAM EVALUATION PLATFORM THAT INCLUDES PRE-BUILT SURVEYS, PREDICTIVE ANALYTICS, AND AUTOMATED REPORTS ON SOCIAL-EMOTIONAL LEARNING OUTCOMES. 144911 0 0 MARKETING, SOCIAL MEDIA, AND ADVOCACY A KEY COMPONENT OF OUR ADVOCACY EFFORTS TO PROMOTE HUMANE EDUCATION AND IMPROVE COMPLIANCE WITH THE NEW YORK STATE HUMANE EDUCATION LAW WAS RAISING AWARENESS OF THE MANY BENEFITS THAT HUMANE EDUCATION OFFERS AND PROVIDING FREE ACCESS TO OUR TEACHING RESOURCES ACROSS A VARIETY OF WEB-BASED PLATFORMS. HEART WAS INVITED TO PARTICIPATE IN A PLENARY PANEL AT THE ANIMAL LAW CONFERENCE IN OCTOBER AT LEWIS & CLARK LAW SCHOOL IN PORTLAND DISCUSSING ADOLESCENTS AND ANIMAL CRUELTY. HEART ILLUSTRATED HOW HUMANE EDUCATION CAN HELP MITIGATE ANIMAL CRUELTY AND DESCRIBED OUR WORK IN FOSTERING EMPATHY FOR ANIMALS.WE CONTINUED TO MARKET HEART'S RESOURCES TO GAIN AS WIDE AN AUDIENCE FOR OUR MATERIALS AS POSSIBLE AND TO CONTRACT WITH A SERVICE TO MANAGE OUR GOOGLE AD GRANT, THE LEADING SOURCE OF OUR WEBSITE TRAFFIC. WE ALSO OPTIMIZED OUR USE OF SOCIAL MEDIA AND POSTED BLOGS ABOUT OUR PROGRAMS AND ACTIVITIES. AMONG THE KEY PRIORITIES THAT EMERGED IN OUR STRATEGIC PLANNING PROCESS WAS THE NEED FOR A NEW ORGANIZATION NAME AND REBRAND. OUR RENAMING AND REBRANDING EFFORT WAS A PRIORITY FOR OUR BOARD AND STAFF IN 2024 AND, HAVING MADE SIGNIFICANT PROGRESS DURING THAT TIME, IS ONE THAT WILL CONTINUE THROUGHOUT 2025. 69861 0 0 EDUCATIONAL RESOURCE DEVELOPMENT AND DISTRIBUTION TO MAKE OUR VAST ARRAY OF RESOURCES IN OUR WEBSITE LIBRARY MORE EASILY ACCESSIBLE FOR EDUCATORS LOOKING FOR SPECIFIC CONTENT, WE BEGAN DEVELOPING MINI-UNITS BY TOPIC THAT LINK TO RELEVANT LESSONS FROM OUR NUMEROUS GUIDES AND TOOLKITS, ORGANIZED BY GRADE BANDS. THIS YEAR WE CREATED A CLIMATE CHANGE MINI-UNIT TO ACCOMPANY OUR 2024 CLIMATE INSTITUTE TEACHER TRAINING, AS WELL AS A COMPANION ANIMAL MINI-UNIT THAT CAN BE USED BY ANY TEACHER IN THE U.S.WE CONTINUED TO PROMOTE AND DISSEMINATE OUR SIX RESOURCE MANUALS: OUR K-12 FOOD AND CLIMATE GUIDE WITH 11 LESSONS; OUR K-5 AND SECONDARY SCHOOL JUSTICE FOR ALL GUIDES, TOTALING 49 LESSONS; OUR K-12 HUMANE EDUCATION RESOURCE GUIDE, WITH 40 ANIMAL PROTECTION LESSONS; OUR K-3 EXPLORING THE LIVES OF FARM ANIMALS GUIDE WITH 14 LESSONS; AND OUR PRE-K GUIDE, KINDNESS FOR ALL, WITH A 7-LESSON CURRICULUM. WE ALSO PROMOTED OUR REMOTE LEARNING COLLECTION OF ACTIVITIES AS WELL AS OUR TEACHCLIMATE.ORG CLIMATE LITERACY WEBSITE, AND WE DISSEMINATED OUR EVERYDAY CIRCLES CARDS, A TOOLKIT OF 180 HUMANE EDUCATION/SOCIAL AND EMOTIONAL LEARNING ACTIVITY CARDS PERTAINING TO A RANGE OF ANIMAL, ENVIRONMENTAL, AND SOCIAL JUSTICE TOPICS. 37767 6632 13160 STUDENT PROGRAMSTHROUGH TWO RETIRED NYC SCHOOLTEACHERS WE TRAINED, WE HAVE BEEN TEACHING IN-PERSON AT QUEENS AND BROOKLYN PUBLIC SCHOOLS TO PROVIDE MULTI-LESSON INSTRUCTION THAT EQUIPS STUDENTS WITH KNOWLEDGE AND STRATEGIES TO MAKE MEANINGFUL CHANGE FOR ANIMALS, PEOPLE, AND THE ENVIRONMENT. IN SPRING AND FALL 2024, OUR INSTRUCTORS TAUGHT A TOTAL OF APPROXIMATELY 300 NYC ELEMENTARY AND HIGH SCHOOL STUDENTS. THIS FALL, WE ALSO TRAINED A NEW VOLUNTEER EDUCATOR TO PROVIDE ADDITIONAL DIRECT INSTRUCTION IN NYC IN 2025.IN INDIANAPOLIS, WE REGULARLY PARTNER WITH THE PEACE LEARNING CENTER AND EARTH CHARTER INDIANA TO OFFER A SUCCESSFUL CLIMATE CAMP EVERY SUMMER. TO ACCOMMODATE A GROWING NUMBER OF CAMPERS AND VARIETY OF INTERESTS, THIS SUMMER WE CONTINUED OFFERING SEVERAL WEEKLONG SPECIALTY CAMPS IN ADDITION TO ONE WEEK OF OUR TRADITIONAL CLIMATE CAMP AS WE DID IN 2023. TOPICS FOR THE SPECIALTY CAMPS INCLUDED CLIMATE-FRIENDLY FOODS, PUBLIC TRANSIT, STRENGTHENING MENTAL HEALTH AND RESILIENCE, EFFECTIVE COMMUNICATION TECHNIQUES, CREATIVE EXPRESSION, INFLUENCING CLIMATE POLICY, AND CONNECTING WITH NATURE. OFFERING THESE SPECIALTY CAMPS IN ADDITION TO OUR TRADITIONAL CLIMATE CAMP ALLOWS US TO CREATE SPACE FOR NEW CAMPERS WHILE PROVIDING NEW OPPORTUNITIES FOR RETURNING CAMPERS TO BUILD DEEPER KNOWLEDGE AND SPECIALIZED EXPERIENCE. OF OUR 54 CAMPERS REGISTERED FOR THIS YEAR'S CLIMATE CAMP, WELL OVER HALF WERE FROM UNDERSERVED COMMUNITIES, AND APPROXIMATELY 50% RECEIVED CAMP SCHOLARSHIPS. IN INDIANAPOLIS, WE ALSO CONDUCTED TOURS FOR STUDENT GROUPS AT OUR BE THE CHANGE HUMANE EDUCATION MUSEUM WITH PEACE LEARNING CENTER IN EAGLE CREEK STATE PARK. 37767 6632 13160 405831 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 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 7 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL NY OR FL CA X X CHRISTOPHER WLACH 9292996987 257 MAMARONECK AVENUE SUITE 209 MAMARONECK NY 10543 CHRISTOPHER WLACH CHAIR / TREASURER 10.00 X X 0 0 0 RICHARD GOLD SECRETARY 1.00 X X 0 0 0 LENA TOWNSEND DIRECTOR 1.00 X 0 0 0 CANDY UDELL DIRECTOR 1.00 X 0 0 0 CATHY WALLACH DIRECTOR 1.00 X 0 0 0 STEVE WHITMAN DIRECTOR 1.00 X 0 0 0 MEENA ALAGAPPAN ESQ EXECUTIVE DIRECTOR 40.00 X 132098 0 20318 CLAIRE STERLING COO 40.00 X 92500 0 17631 224598 0 37949 1 0 1 0 0 599188 599188 TRAINING/CURRICULUM DE 611710 13160 13160 13160 21920 21920 48 0 48 48 634316 13160 0 21968 6382 6382 250 250 262547 190904 52860 18783 165043 123006 28828 13209 2531 1798 520 213 5909 4215 1079 615 35371 25479 6864 3028 386 386 9425 9425 55235 30375 3950 20910 5735 5735 8257 4180 3061 1016 8562 6850 856 856 2736 684 274 1778 26 26 7358 5886 736 736 MISCELLANEOUS 574 574 MEALS 349 87 35 227 576676 405831 109474 61371 91275 209410 460566 553486 164000 10000 3473 3681 719314 776577 1853 1476 1853 1476 X 668794 626701 48667 148400 717461 775101 719314 776577 57640 0 X X 0 1 X 1 0 X 530084 758139 566414 587458 599188 3041283 530084 758139 566414 587458 599188 3041283 745514 2295769 2 2 920 18328 21920 41172 8897 190 9087 3091542 50771 0.74260 0.76490 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 8,897. 2023 AMOUNT: $ 190. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2000 2000 513305 515305 102296 25574 0 0 98278 100560 99582 102296 400716 601074 2000 2000 2000 2000 8000 24570 25140 24896 25574 100180 150270 0 X 634316 0 634316 0 634316 576676 0 576676 0 576676 PART X, LINE 2: HEART IS RECOGNIZED AS TAX EXEMPT PURSUANT TO SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. HEART RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT HEART HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. HEART IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2021. 0 0 0 0 0 0 0 0 0 MEENA ALAGAPPAN ESQ EXECUTIVE DIRECTOR 124098 0 8000 0 0 0 3963 0 16355 0 152416 0 0 0 FORM 990, PART I, LINE 1: HEART IS A NONPROFIT WITH A MISSION TO DEVELOP A GENERATION OF COMPASSIONATE YOUTH WHO CREATE POSITIVE CHANGE FOR ANIMALS, PEOPLE AND THE NATURAL WORLD. OUR VISION IS THAT WE WILL MOVE TOWARD A FUTURE WHEN ALL STUDENTS HAVE ACCESS TO EDUCATION THAT FOSTERS COMPASSION AND PROMOTES SOCIAL RESPONSIBILITY TOWARD ALL LIVING BEINGS AND THE NATURAL WORLD. HEART WILL PROVIDE A LEADERSHIP ROLE TO ENABLE THE INCLUSION OF HUMANE EDUCATION INTO SCHOOL CURRICULA AND ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 11B HUMANE EDUCATION ADVOCATES REACHING TEACHERS HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. ONCE THE RETURN IS SUBMITTED BY THE ACCOUNTANTS IT IS REVIEWED BY THE BOARD CHAIR AND THE AUDIT COMMITTEE. THE AUDIT COMMITTEE HAS A TELEPHONE CONFERENCE CALL TO DISCUSS AND APPROVE THE RETURN. FORM 990 IS THEN SENT TO THE FULL BOARD FOR THEIR REVIEW. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND OFFICER OF HEART, IS REQUIRED TO CONDUCT ALL THE AFFAIRS OF HEART IN THE BEST INTERESTS OF HEART, TO AVOID THE APPEARANCE OF A CONFLICT BETWEEN HIS OR HER PERSONAL INTERESTS AND THE INTERESTS OF HEART AND TO ENSURE THAT HE OR SHE DOES NOT BENEFIT PERSONALLY FROM HIS OR HER POSITION AS A TRUSTEE OR OFFICER. THIS OBLIGATION ALSO REQUIRES THAT THE BOARD OF DIRECTORS BE FULLY INFORMED REGARDING TRANSACTIONS AND ARRANGEMENTS INTO WHICH HEART ENTERS AND WITH RESPECT TO WHICH OFFICERS MAY HAVE AN INTEREST. TO ENSURE FAIRNESS IN THE BOARD'S DECISION-MAKING PROCESSES AND TO PROTECT HEART'S INTERESTS WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF ANY OF ITS TRUSTEES OF OFFICERS THE BOARD OF DIRECTORS HAS ADOPTED A CONFLICTS OF INTEREST POLICY. EACH DIRECTOR AND OFFICER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTOOD THIS POLICY, AND (C) HAS AGREED TO COMPLY WITH THIS POLICY. UPON THE FIRST KNOWLEDGE BY AN INTERESTED PERSON THAT THE BOARD OR A COMMITTEE THEREOF IS CONSIDERING A TRANSACTION OR ARRANGEMENT WITH AN ENTITY OR INDIVIDUAL WITH WHICH THE INTERESTED PERSON HAS AN INTEREST, THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER INTEREST TO THE BOARD OR THE COMMITTEE OF THE BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST, THE INTERESTED PERSON MAY NOT PARTICIPATE IN CONSIDERATION OF THE PROPOSED TRANSACTION OR ARRANGEMENT, SHALL NOT VOTE ON SUCH TRANSACTION OR ARRANGEMENT, AND SHALL NOT BE PRESENT FOR THE CONSIDERATION OF OR VOTE ON SUCH TRANSACTION UNLESS THE BOARD OR COMMITTEE REQUESTS INFORMATION OR INTERPRETATION FROM THE INTERESTED PERSON. THE BOARD OR COMMITTEE SHALL THEN DETERMINE, BY A VOTE SUFFICIENT FOR SUCH PURPOSE WITHOUT COUNTING THE VOTE OF ANY INTERESTED PERSON, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN HEART'S BEST INTERESTS AND IS FAIR AND REASONABLE TO HEART AND SHALL MAKE A DECISION WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN ACCORDANCE WITH SUCH DETERMINATION. IN DETERMINING WHETHER THE TRANSACTION OR ARRANGEMENT IS IN HEART'S BEST INTEREST, HEART SHALL REVIEW AVAILABLE INFORMATION REGARDING THE COST OR BENEFIT OF COMPARABLE TRANSACTIONS OR ARRANGEMENTS, IF ANY. INTERESTED DIRECTORS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING WHICH AUTHORIZES SUCH A TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE BOARD OR THE COMMITTEE CONSIDERING THE INTEREST OF AN INTERESTED PERSON SHALL CONTAIN: - THE NAMES OF THE INTEREST PERSON(S) WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE AN INTEREST, - THE NATURE OF THE INTEREST, - A RECORD OF ANY DETERMINATION AS TO WHETHER A TRANSACTION OR ARRANGEMENT WAS IN THE BEST INTEREST OF AND FAIR AND REASONABLE TO HEART, NOTWITHSTANDING THE INTEREST, AND THE SPECIFIC REASONS SUPPORTING SUCH DETERMINATION, AND - THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSIONS ON THE TRANSACTION OR ARRANGEMENT AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIR OF HEART MAKES RECOMMENDATIONS ON THE EXECUTIVE DIRECTOR'S COMPENSATION. A CONFIDENTIAL MEMO IS SENT TO THE AUDIT COMMITTEE AND A PHONE MEETING IS HELD TO DISCUSS THE CHAIR'S RECOMMENDATION. THE RECOMMENDATIONS ARE BASED ON REPORTS ON COMPARABLE COMPENSATION FROM A SPECIAL ANNUAL GUIDESTAR COMPENSATION STUDY. ONCE THE AUDIT COMMITTEE APPROVES THE FINAL SALARY AND BONUS AWARDS AN EXECUTIVE SESSION IS HELD AT THE CONCLUSION OF THE DECEMBER BOARD MEETING DISCUSSING THE RECOMMENDATION FROM THE AUDIT COMMITTEE AND GETTING THE FINAL APPROVAL FROM THE FULL BOARD. THE BOARD APPROVAL OF THE SALARY AND BONUS AWARDS IS DOCUMENTED IN THE MINUTES TO THE EXECUTIVE SESSION. THE EXECUTIVE DIRECTOR AND THE TREASURER MEET WITH THE COO FOR A 12-MONTH YEAR-END REVIEW. THE EXECUTIVE COMPENSATION COMMITTEE HAS A PHONE MEETING WHERE BOTH THE OUTCOME OF THAT REVIEW ALONG WITH THE RECOMMENDED COMPENSATION AND BONUS AWARDS FOR THE COO, EXECUTIVE DIRECTOR AND THE STAFF WERE DISCUSSED AND APPROVED AS RECOMMENDATION TO THE BOARD. THE BOARD MEETING THEN TAKES PLACE AND THERE IS AN EXECUTIVE SESSION FOLLOWING THE MAIN BOARD MEETING WHEN THOSE RECOMMENDATIONS ARE DISCUSSED AND APPROVED BY THE BOARD. NO SEPARATE MINUTES ARE TAKEN OF THE EXECUTIVE SESSION MEETING ALTHOUGH THE MEETING OF THE EXECUTIVE COMPENSATION COMMITTEE IS REFERENCED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORM 990 IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR. FORM 990, BOX C: HUMANE EDUCATION ADVOCATES REACHING TEACHERS ALSO CONDUCTS BUSINESS USING THE FOLLOWING D/B/A'S: (1)HEART (2)ANIMALS AWAKENING COMPASSION IN YOUTH