2023-03-29T18:49:20-05:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 412055310 HUMANE EDUCATION ADVOCATES REACHING TEACHERS HUMA 2127442504 PO BOX 738 MAMARONECK NY 10543 BRAD GOLDBERG VICE CHAIR/TREASURER 9143810309 2023-03-29 1 BRAD GOLDBERG XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2023-03-29 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SEE SCHEDULE O BRAD GOLDBERG PO BOX 738 MAMARONECK NY 10543 593093 0 X WWW.TEACHHEART.ORG X 2001 NY SEE SCHEDULE O FOR DESCRIPTION OF MOST SIGNIFICANT ACTIVITIES. 10 10 7 13 0 0 758139 566414 3730 9150 2 920 0 16609 761871 593093 0 1000 0 0 442988 463870 0 0 67104 101821 105033 544809 569903 217062 23190 625599 646016 8063 5290 617536 640726 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 155476 1000 0 TEACHER TRAINING, SCHOOL CONSULTATION AND STUDENT ENGAGEMENTIN PARTNERSHIP WITH THE OFFICE OF QUEENS BOROUGH PRESIDENT DONOVAN RICHARDS JR., IN 2022 WE WERE ABLE TO EXPAND OUR TRANSFORMATIVE COMPASSIONATE COMMUNITIES AWARDS (CCA) PROGRAM -- WHICH OFFERS CASH PRIZES TO SCHOOLS FOR EFFECTIVE STUDENT PROJECTS THAT PROMOTE RESPECT FOR ALL, ANIMAL PROTECTION, AND ENVIRONMENTAL SUSTAINABILITY -- TO QUEENS ELEMENTARY SCHOOL DISTRICT 30. RECOGNIZING THAT DISTRICT 30 IS ONE OF THE FASTEST-GROWING, MOST HIGH-NEED, AND MOST DIVERSE DISTRICTS IN NYC AND THAT MORE THAN 70% OF ITS STUDENTS ARE ECONOMICALLY DISADVANTAGED, THIS YEAR'S THEME WAS "FOOD JUSTICE FOR ALL." EIGHT ELEMENTARY SCHOOLS COLLECTIVELY SERVING OVER 4,200 STUDENTS ENROLLED IN THIS YEAR'S PROGRAM. FOUR FINALIST SCHOOLS COMPETED FOR CASH PRIZES OF $4,000 (1ST), AWARDED TO PS 84; $2,500 (2ND), AWARDED TO PS 234; $1,000 (3RD), AWARDED TO RENAISSANCE CHARTER SCHOOL; AND AN ADDITIONAL FOOD JUSTICE HERO AWARD OF $500, AWARDED TO PS 151. WE ARE PARTNERING WITH COMMUNITIES IN SCHOOLS IN CHICAGO (CISC) AND FACTORY FARMING AWARENESS COALITION (FFAC) TO EXPAND OUR FOOD JUSTICE-THEMED CCA PROGRAM TO CHICAGO HIGH SCHOOLS FOR THE 2022-23 YEAR. WE ALSO DEVELOPED A NEW 2-CREDIT 30-HOUR PROFESSIONAL DEVELOPMENT COURSE, "SOLIDARITY NOT CHARITY: AN EQUITY APPROACH TO BRINGING SEL INTO SERVICE LEARNING GOALS AND PRACTICES," WHICH WAS APPROVED BY NYC DOE AS A CREDIT-BEARING MODULE THAT QUALIFIES SCHOOLTEACHERS TOWARD A SALARY DIFFERENTIAL. WE PILOTED THE COURSE AS AN EDUCATIONAL PARTNER WITH DOE DURING THE FALL TERM AND ARE OFFERING THE COURSE AGAIN IN SPRING 2023.WE TRAINED TWO VOLUNTEERS WHO ARE RETIRED SCHOOLTEACHERS TO OFFER OUR STUDENT PROGRAMS IN NYC PUBLIC SCHOOLS. ADDITIONALLY, WE CONDUCTED A PROFESSIONAL DEVELOPMENT WORKSHOP AT THE ROCHELLE LEE TEACHER AWARD SUMMER INSTITUTE OF WORKING IN THE SCHOOLS-CHICAGO. WE ALSO PRESENTED TO AUDIENCES OF HUMANE EDUCATORS AT THE 2022 EDUCATORS FOR ANIMALS CONFERENCE AND ON A PANEL HOSTED BY THE WHALE SANCTUARY PROJECT.WE CONTINUED TO OFFER GUIDANCE TO MEMBERS OF OUR HEART NETWORK, SUPPORTING THE EDUCATION PROGRAMS AT ANIMAL SHELTERS, RESCUE GROUPS, AND SANCTUARIES NATIONWIDE. MEMBERS RECEIVED ACCESS TO CUSTOMIZED RESOURCES FROM OUR LIBRARY OF LESSONS AND ACTIVITIES, TIPS AND TOOLS TO SUPPORT OUTREACH PROGRAMS, AND MODERATED CONTENT ON THE MADDIE'S FUND ONLINE COMMUNITY PLATFORM. 146973 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. IN ADDITION TO WORKING DIRECTLY WITH LEGISLATORS, WE WERE ABLE TO REACH LEGAL PROFESSIONALS INTERESTED IN LEARNING ABOUT HUMANE EDUCATION BY PRESENTING FOR THE NATIONAL LAWYERS GUILD AND NY STATE BAR ASSOCIATION.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, DEDICATING STAFF TIME TOWARD SOCIAL MEDIA ACTIVITIES AND REGULARLY POSTING BLOGS ABOUT OUR PROGRAMS AND ACTIVITIES.HEART'S KINDNESS FOR ALL RESOURCE GUIDE FOR TEACHERS SERVING PRESCHOOL STUDENTS IN NEED AT HEAD START PROGRAMS, CREATED IN PARTNERSHIP WITH VOLUNTEERS OF AMERICA LOS ANGELES (VOALA) AND SOCIAL COMPASSION, IS INTENDED TO INCREASE PROSOCIAL BEHAVIORS, COMPASSION, AND EMPATHY, AND TO BUILD UNDERSTANDING OF ANIMALS, RESPONSIBLE ANIMAL CARE, AND ENVIRONMENTAL PROTECTION. IN 2022, HEART WORKED WITH THE WEARETEACHERS BRAND OF MDR -- A DIVISION OF DUN & BRADSTREET WITH A HIGHLY ENGAGED NATIONWIDE AUDIENCE OF EDUCATORS ACROSS ALL GRADE LEVELS -- TO CRAFT A THOUGHT LEADERSHIP ARTICLE FOCUSED ON WAYS TO TEACH CHILDREN AT THE PRE-K 1ST GRADE LEVEL TO BUILD KINDNESS SKILLS IN THE CLASSROOM AND AT HOME. THE ARTICLE WAS DIRECTED TO APPROXIMATELY 50,000 MDR CONTACTS IN THE EARLY CHILDHOOD EDUCATION SPACE, LARGELY IN THE NYC AND LA AREAS, AND WILL REMAIN ACTIVE FOR ONE YEAR. OUR GOALS WITH THIS CAMPAIGN WERE TO BUILD AWARENESS OF HEART AMONG EARLY CHILDHOOD EDUCATORS AS A TEACHING RESOURCE, ENCOURAGE EDUCATORS TO DOWNLOAD OUR KINDNESS FOR ALL GUIDE, AND GENERATE LEADS FOR HEART. IT WAS A VERY SUCCESSFUL PARTNERSHIP, WITH OVER 15,000 PAGEVIEWS AND MORE THAN 500 DOWNLOADS OF THE GUIDE AND NEW SUBSCRIBERS TO HEART'S LISTSERV IN THE CAMPAIGN'S FIRST THREE MONTHS. 70854 0 0 EDUCATIONAL RESOURCE DEVELOPMENT AND DISTRIBUTION HEART PARTNERED WITH A NEWLY FORMED NONPROFIT, LEADERS FOR ETHICS, ANIMALS, AND THE PLANET (LEAP), TO DEVELOP A HUMANE EDUCATION CURRICULUM FOR HIGH SCHOOL STUDENTS THAT WILL BE A KEY COMPONENT OF LEAP'S CORE PROGRAM. THE PROGRAM ADDRESSES THE ETHICS OF USING ANIMALS FOR INDUSTRY AND ITS EFFECTS ON HUMAN COMMUNITIES, PROVIDES HANDS-ON OPPORTUNITIES FOR CONNECTING WITH AND CARING FOR RESCUED ANIMALS, AND DELVES INTO WHAT WE CAN DO TO CURB CLIMATE CHANGE. LEAP OFFERS YOUNG PEOPLE FARMED AND DOMESTIC ANIMAL CARE EXPERIENCE WITHOUT THE FINANCIAL AND EMOTIONAL BURDEN OF RAISING AND SHOWING A SLAUGHTER-BOUND ANIMAL. IN THIS PILOT PROGRAM STAGE, STUDENTS MEET AT ONE OF THE SIX PARTICIPATING CALIFORNIA NONPROFIT ANIMAL SANCTUARIES FOR 10 HOURS A MONTH, RECEIVING HUMANE EDUCATION AND ASSISTING WITH ANIMAL CARE AND INFRASTRUCTURE PROJECTS, WHICH CULMINATES IN A COMMUNITY-BASED PROJECT RELATED TO THE RESCUED ANIMALS AND A $1,000 SCHOLARSHIP AWARD FOR EACH PARTICIPATING STUDENT AT THE END OF THE ACADEMIC YEAR. THE PROGRAM IS INTENDED TO SCALE NATIONWIDE OVER THE LONG TERM. HEART ALSO PARTNERED WITH GRYPHON PRESS TO PUBLISH A HUMANE EDUCATION CLASSROOM GUIDE FOR ONE OF ITS CHILDREN'S BOOKS ON MIGRATORY BIRDS AND THE THREATS TO THEIR WELL-BEING. WE CONTINUED TO PROMOTE AND DISSEMINATE OUR FIVE RESOURCE MANUALS: 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 TO NURTURE KINDNESS AND CALM FOR TEACHERS AND PARENTS TO USE WITH THEIR STUDENTS, 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. 31577 0 9150 STUDENT PROGRAMSIN ADDITION TO ENGAGING STUDENTS THROUGH THE CCA PROGRAM DESCRIBED IN THE "TEACHER TRAINING, SCHOOL CONSULTATION, AND STUDENT ENGAGEMENT" SECTION OF THIS NARRATIVE, HEART INSTRUCTORS ALSO DIRECTLY TAUGHT MULTI-LESSON PROGRAMS TO STUDENTS IN THE NEW YORK CITY, CHICAGO, AND INDIANAPOLIS AREAS BOTH IN-PERSON AND VIRTUALLY IN 2022. WE TAUGHT AT SCHOOLS IN QUEENS, NY AND CONDUCTED PROGRAMS IN CHICAGO THROUGHOUT THE YEAR. IN INDIANAPOLIS, WE PARTNERED WITH EARTH CHARTER INDIANA TO CO-LEAD A SUCCESSFUL CLIMATE CAMP AND CREATE SOME EASY-TO-USE TOOLS FOCUSED ON THE WAYS THAT FOOD IMPACTS CLIMATE CHANGE FOR TEACHERS WHO ARE PART OF THE THRIVING SCHOOLS CHALLENGE PROGRAM, WHICH HELPS TACKLE FOOD ACCESS WITHIN HISTORICALLY UNDER-RESOURCED COMMUNITIES. AS GUEST LECTURERS, WE ALSO REACHED COLLEGE STUDENTS AT MADONNA UNIVERSITY. 31577 0 9150 404880 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 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 MR BRADLEY GOLDBERG 9143810309 257 MAMARONECK AVENUE SUITE 209 MAMARONECK NY 10543 CHRISTOPHER WLACH CHAIRMAN 12.00 X X 0 0 0 BRAD GOLDBERG VICE CHAIR/TREASURER 12.00 X X 0 0 0 STEVE WHITMAN SECRETARY 1.00 X X 0 0 0 RICHARD GOLD DIRECTOR 1.00 X 0 0 0 MICARL HILL DIRECTOR 1.00 X 0 0 0 LILI LAWNER DIRECTOR 1.00 X 0 0 0 SUZI OPPENHEIMER DIRECTOR 1.00 X 0 0 0 HELEN RAFFERTY DIRECTOR, THRU 2022 1.00 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 MEENA ALAGAPPAN ESQ EXECUTIVE DIRECTOR 40.00 X 117833 0 17692 CLAIRE STERLING COO 40.00 X 82333 0 16107 200166 0 33799 1 0 0 0 0 54099 512315 566414 FEE FOR SERVICE 611710 9150 9150 9150 920 920 7712 0 7712 7712 MISC INCOME 900099 8897 8897 8897 593093 9150 0 17529 1000 1000 233965 124771 75654 33540 168657 149102 5715 13840 2982 2195 483 304 23362 21791 1571 34904 26077 5243 3584 8350 8350 54369 43230 809 10330 19966 19966 8438 5554 313 2571 6902 5522 690 690 12 8 1 3 6614 5292 661 661 MISCELLANEOUS 372 372 MEALS 10 10 569903 404880 97919 67104 601307 55604 11316 417238 12976 168706 4468 625599 646016 8063 5290 8063 5290 X 595036 622226 22500 18500 617536 640726 625599 646016 23190 0 X X 0 1 X 1 0 X 629670 650516 530084 758139 566414 3134823 629670 650516 530084 758139 566414 3134823 754525 2380298 3 3 2 2 920 930 8897 8897 3144650 20592 0.75690 0.75430 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 8,897. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2000 2000 500799 502799 100420 25105 0 0 110285 94838 98278 100420 403821 605732 2000 2000 2000 2000 8000 27571 23710 24570 25105 100956 151434 0 0 0 0 0 X 593093 0 593093 0 593093 569903 0 569903 0 569903 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, 2019. 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 A, LINE 2 BRAD GOLDBERG AND LILLI LAWNER HAVE A FAMILY RELATIONSHIP. 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 AND YEAR 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 BOTH THE COO, EXECUTIVE DIRECTOR AND THE STAFF WERE DISCUSSED AND APPROVED AS RECOMMENDATION TO THE BOARD. THE BOARD MEETING THEN TOOK PLACE AND THERE WAS AN EXECUTIVE SESSION FOLLOWING THE MAIN BOARD MEETING WHEN THOSE RECOMMENDATIONS WERE DISCUSSED AND APPROVED BY THE BOARD. NO SEPARATE MINUTES WERE TAKEN OF THE EXECUTIVE SESSION MEETING ALTHOUGH THE MEETING OF THE EXECUTIVE COMPENSATION COMMITTEE WAS 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 AT P.O. BOX 738, MAMARONECK, NY 10543 OR BY CALLING THE ORGANIZATION DIRECTLY AT (914)-381-0309. 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