2023-05-15T13:12:20-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2021-07-01 371295601 SAMARITAN MINISTRIES INTERNATIONAL SAMA 8777642426 6000 N FOREST PARK DRIVE PEORIA IL 61614 MARK ZANDER CEO 8777642426 2023-05-10 1 MARK ZANDER 999009999 SAMUEL A CIGELNIK P00324762 3096714500 2023-05-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MARK ZANDER 6000 N FOREST PARK DRIVE PEORIA IL 61614 57232870 0 X WWW.SAMARITANMINISTRIES.ORG X 1991 IL A BIBLICAL, NON-INSURANCE APPROACH TO HEALTH CARE NEEDS; PUBLICATION OF MONTHLY NEWSLETTER. 8 7 486 19 0 0 49036115 51136281 0 0 367810 -989978 57568 108467 49461493 50254770 2689571 2602352 0 0 26447977 29970461 0 0 62326 24213602 22563075 53351150 55135888 -3889657 -4881118 57762652 52220176 19690822 19570549 38071830 32649627 X TO REDEEM HEALTH CARE BY HELPING THE BODY OF CHRIST LOVE ONE ANOTHER THROUGH SHARING EACH OTHER'S HEALTH CARE BURDENS WHILE EXPERIENCING AUTHENTIC BIBLICAL COMMUNITY. 0 1 40846015 2602352 103667 SAMARITAN MINISTRIES INTERNATIONAL (SMI) IS A RELIGIOUS COMMUNITY MADE UP OF MEMBER HOUSEHOLDS DEDICATED TO THE CHRISTIAN GREAT COMMISSION AND APPLYING THOSE PRINCIPLES IN UNIQUE WAYS TO MEET THE NEEDS OF OUR COMMUNITY, AND BY EXAMPLE, THOSE OF THE GREATER COMMUNITY. MEMBERSHIP IS AVAILABLE TO ANY AND ALL PROFESSING CHRISTIANS WHO ARE IN AGREEMENT WITH OUR STATEMENT OF FAITH AND COMMITMENT TO BIBLICAL LIVING WITHOUT REFERENCE TO AGE, PHYSICAL CONDITION, OR PRIOR AILMENTS. A SIGNIFICANT PORTION OF OUR MEMBERS ARE SUBSISTING ON VERY LOW INCOME, AND ALMOST ALL MEMBER HOUSEHOLDS HAVE NO HEALTH INSURANCE. TOTAL MEMBERSHIP HOUSEHOLDS AS OF JUNE 30, 2022, WAS 84,033 HOUSEHOLDS, INCLUDING ABOUT 280,000 PEOPLE. SMI HAS MEMBERS RESIDING IN ALL 50 STATES AS WELL AS SEVERAL COUNTRIES ABROAD. A SIGNIFICANT PORTION OF THE MEMBERS ARE EMPLOYED AS CHURCH MINISTERS AND CHURCH STAFF, IN PARA-CHURCH MINISTRIES AND OTHER CHARITABLE ORGANIZATIONS. SMI PUBLISHES AND DISTRIBUTES A MONTHLY "CHRISTIAN HEALTH CARE NEWSLETTER," CONTAINING ARTICLES ON VARIOUS TOPICS APPLYING A CHRISTIAN WORLD VIEW TO ALL OF LIFE, SPIRITUAL ISSUES, HEALTH CARE, THE RELIGIOUS MINISTRIES OF THE ORGANIZATION, AND THE RELIGIOUS MINISTRIES OF OUR MEMBERS. THE NEWSLETTER SEEKS TO EDUCATE AND ENCOURAGE MEMBERS AND OTHER READERS TO APPLY CHRISTIAN TEACHINGS TO ALL ASPECTS OF LIFE, NOT JUST HEALTH CARE ISSUES. PART OF THAT CHRISTIAN MINDSET IS HELPING THE READERS TO UNDERSTAND THAT A SHARING MINISTRY'S EMPHASIS IS ON HOW THEY CAN GIVE TO HELP OTHERS NOW RATHER THAN WHAT THEY MIGHT RECEIVE IF THEY HAVE A NEED IN THE FUTURE. THIS NEWSLETTER IS SENT TO ALL SMI MEMBERS, NONMEMBERS WHO SUBSCRIBE FOR A NOMINAL FEE ($12) AND COMPLIMENTARY SUBSCRIBERS. THE PRAYER GUIDE: THE PHYSICAL AND SPIRITUAL NEEDS OF MEMBERS AND NON-MEMBERS, UPON REQUEST, ARE PUBLISHED TOGETHER IN A "PRAYER GUIDE," WHICH IS USED BY OUR MEMBERS AND THE SMI STAFF FOR THEOFFERING OF PRAYERS ON THE BEHALF OF THOSE IN NEED. THIS GUIDE ALSO INCLUDES TESTIMONIES OF HOW GOD HAS BEEN WORKING IN MEMBERS' LIVES. EACH MONTH MANY DIFFERENT VERSIONS OF THE PRAYER GUIDE ARE PREPARED, AND EACH MEMBER HOUSEHOLD RECEIVES ONE OF THE VERSIONS. THE GUIDE AVERAGES 1,000 PRAYER REQUESTS PER MONTH. IT IS MAILED MONTHLY TO ALL THE MEMBERS. HEALTH CARE SHARING - SHARE SLIP: ALL MEMBERS OF SMI PARTICIPATE IN THE HEALTH CARE SHARING MINISTRY. PARTICIPANTS PLEDGE TO SEND A MINIMUM MONTHLY AMOUNT (CALLED A "SHARE") BASED ON HOUSEHOLD SIZE DIRECTLY TO THOSE HOUSEHOLDS WHO HAVE MEDICAL EXPENSE NEEDS THAT COME WITHIN SMI'S GUIDELINES OF EXPENSES THAT WE WILL SHARE AS A COMMUNITY. EACH MONTH MEMBERS RECEIVE A "SHARE SLIP" REPORTING A FAMILY WITH A MEDICAL EXPENSE NEED TO WHOM THEY SHOULD SEND THEIR MONTHLY SHARE, AND FOR WHOM THEY SHOULD BE PRAYING AND SENDING NOTES OF ENCOURAGEMENT. THIS FISCAL YEAR OUR MEMBERS SHARED APPROXIMATELY $344,000,000 IN ACCORD WITH THE MINIMUM MONTHLY AMOUNT PLEDGED TO BE SENT DIRECTLY TO THOSE MEMBER HOUSEHOLDS IN NEED DUE TO MEDICAL EXPENSES. THIS SHARING ASSISTED OUR MEMBERS WITH 116,000 MEDICAL INCIDENTS (INJURIES OR ILLNESSES) DURING THE YEAR. ADDITIONALLY $14,000,000 WAS SHARED FOR MEDICAL INCIDENTS THAT EXCEEDED $250,000 IN COST. BECAUSE THESE AMOUNTS ARE SENT DIRECTLY, MEMBER TO MEMBER, THE AMOUNTS ARE NOT REFLECTED IN SMI'S REVENUE OR EXPENSES. MEMBERS IN NEED RECEIVE ADDITIONAL ASSISTANCE BY A VARIETY OF MEANS BEYOND THE REGULAR SHARING: MEMBER EXTRA DIRECT GIVING: IN ITS MONTHLY MAILING SMI MAKES EACH MEMBER AWARE OF EXPENSES THAT SOME MEMBER HAD THAT FALL OUTSIDE OUR REGULAR SHARING GUIDELINES, AND ENCOURAGES EXTRA GIVING TO MEET THAT NEED. DUE TO THESE FUNDS FLOWING DIRECTLY MEMBER TO MEMBER SAMARITAN MINISTRIES IS DEPENDENT ON THE MEMBERS REPORTING WHAT GIFTS THEY RECEIVED. BASED ON THE REPORTING RECEIVED, THE AMOUNT EXCEEDED $2,500,000. MEMBER EXTRA GIVING THROUGH SMI: IN ADDITION TOMEMBERS GIVING EXTRA DIRECTLY TO THOSE IN NEED, SMI ENCOURAGES MEMBERS TO ALSO GIVE EXTRA DIRECTLY TO SMI FOR SMI TO DISTRIBUTE. SMI RECEIVES TAX DEDUCTIBLE GIFTS RETAINED IN SMI'S RESTRICTED FUNDS FOR HELPING MEMBERS WITH MEDICAL EXPENSES THAT FALL OUTSIDE THE AREAS INCLUDED IN THE BASIC SHARING (E,G, ROUTINE DENTAL). THIS FISCAL YEAR $2,139,830.10 WAS DISTRIBUTED TO MEMBERS IN NEED FROM THESE RESTRICTED FUNDS. THERE ARE ALSO MONTHS WHERE THE MEMBER SHARES AVAILABLE IS LESS THAN THE AMOUNT OF MEMBERS' MEDICAL EXPENSEES, SO MEMBERS ALSO GIVE EXTRA TO SMI TO MAKE UP FOR THIS SHORT FALL CAUSED BY PRO-RATING. SPONSORSHIP: WHEN MEMBERS HAVE FINANCIAL PROBLEMS WHICH MAKE IT IMPOSSIBLE FOR THEM TO PAY THEIR MINIMUM MONTHLY SHARES, THEY ARE OFFERED TO PARTICIPATE IN THE "SPONSORSHIP" PROGRAM, THROUGH WHICH THEIR SHARE AMOUNT IS REDUCED BELOW THAT MINIMUM NORMALLY REQUIRED TO AN AMOUNT THEY CAN AFFORD. THIS FISCAL YEAR 238 FAMILIES PARTICIPATED IN THIS PROGRAM, RECEIVING $234,423 IN ASSISTANCE THAT WAS PROVIDED BY REDUCING THE AMOUNT OF SHARES THEY WERE REQUIRED TO SEND. 40846015 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 43 0 1 486 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD AK NH CO X DOUG WINKLER 8777642426 6000 N FOREST PARK DRIVE PEORIA IL 61614 BEN BOYD DIRECTOR (THRU 2/22) 2.00 X 0 0 0 BILL KURTH DIRECTOR (THRU 9/21) 2.00 X 0 0 0 BOB DOUGLAS DIRECTOR 2.00 X 0 0 0 CHRIS HOGAN DIRECTOR 2.00 X 0 0 0 CHRIS KING DIRECTOR 2.00 X 0 0 0 CURT ZONDERVAN DIRECTOR 2.00 X 0 0 0 JIM TAGGART DIRECTOR 2.00 X 0 0 0 JOE MUSSER DIRECTOR 2.00 X 0 0 0 TED PITTENGER PRESIDENT, BOARD CHAIRMAN 45.00 X X 354565 0 14679 BRYAN EVANS DIRECTOR (BEG 2/22) 2.00 X 0 0 0 ANTHONY HOPP VP CHIEF PURPOSE OFFICER 45.00 X 195962 0 10095 DOUGLAS WINKLER VP/CHIEF FINANCIAL OFFICER 45.00 X 211720 0 9690 MARK ZANDER PRESIDENT/CEO 45.00 X 380847 0 16052 MICHAEL GRIMM VP/CHIEF TALENT OFFICER 45.00 X 163954 0 9051 ROB WALDO VP/CHIEF ADMINISTRATIVE OFFICER 45.00 X 195180 0 10083 WILL COOPER EVP/CHIEF OPERATING OFFICER 45.00 X 242687 0 11611 BRIAN PHILLIPS DIRECTOR SOFTWARE DEVELOPMENT 45.00 X 137564 0 8272 DANA PACE DIRECTOR OF DATA MANAGEMENT 45.00 X 150260 0 7739 E RAY KING SPECIAL COUNSELOR TO THE PRESIDENT 40.00 X 140221 0 4520 SANJAY JADA VP/MEMBER SERVICES 45.00 X 137529 0 8279 SCOTT MEYERS DIRECTOR OF IT INFRASTRUCT 45.00 X 130205 0 8000 2440694 0 118071 12 0 1 0 ADVANCED MEDICAL PRICING SOLUTIONS PO BOX 921695 NORCROSS GA 30010 MEDICAL NEGOTATIONS 3822575 CARE OPERATIVE LLC 330 FRANKLIN RD SUITE 135A-238 BRENTWOOD TN 37027 HEALTHCARE BLUEBOOK SERVICES 1643699 8TH LIGHT INC 25 E WASHINGTON ST SUITE 509 CHICAGO IL 60602 SOFTWARE DEVELOPMENT 1148960 KERNS GRAPHICS SOLUTIONS 1107 WEST AUSTIN DR PEORIA IL 61614 PRINTING & GRAPHICS 683094 PRESIDIO INFRASTRUCTURE SOLUTIONS LLC PO BOX 677638 DALLAS TX 75267 IT SOLUTIONS 559503 16 48606544 2529737 51136281 299894 299894 4800 0 4800 4800 4800 5688228 5684472 1293628 3756 -1293628 -1289872 -1289872 OTHER INCOME 900099 103667 103667 103667 50254770 103667 0 -985178 392894 392894 2209458 2209458 2558766 2558766 23035922 18272958 4762964 620367 442902 177465 1960580 1399728 560852 1794826 1281390 513436 576535 576535 65901 65901 538718 538718 114748 114748 1617255 1073326 543929 1531129 1517922 13207 1780281 1639982 77973 62326 3289354 831328 2458026 600465 325163 275302 238614 115535 123079 3720334 2332716 1387618 MEDICAL REDUCTION FEES 6686978 6686978 PROGRAM SERVICE FEE 1406661 1406661 SPECIAL PROJECTS 372604 370733 1871 VEHICLE EXPENSE 23498 7623 15875 55135888 40846015 14227547 62326 1982280 2887172 33812193 18318592 325383 1072283 1748024 1012090 25996217 17803455 12904395 8192762 6742296 6559924 172136 13180765 75945 996588 57762652 52220176 4094182 4461507 15596640 15109042 19690822 19570549 X 36269057 30678106 1802773 1971521 38071830 32649627 57762652 52220176 -4881118 -541085 0 X X 0 1 X 1 0 X 44444645 40581596 45035752 49036115 51136281 230234389 4068000 4068000 48512645 40581596 45035752 49036115 51136281 234302389 3825 490 5621 11855 11283 33074 0 3825 490 5621 11855 11283 33074 234269315 297982 735091 918715 241267 304694 2497749 297982 735091 918715 241267 304694 2497749 154312 87880 90448 52335 103667 488642 48964939 41404567 46044915 49329717 51544642 237288780 0.98730 0.98680 0.01050 0.01040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 0 1 538718 538718 0 PART II-B, LINE 1: ATTENDED LEGISLATIVE CONFERENCES, SENT EMAILS TO MEMBERS, AND HIRED SEVERAL EXTERNAL LOBBYISTS, ALL TO ENCOURAGE SUPPORT FOR "SAFE HARBOR" LAWS TO PROTECT HEALTH CARE SHARING MINISTRIES FROM ATTEMPTED REGULATION BY INSURANCE COMMISSIONS AND TO ENCOURAGE GRASSROOTS SUPPORT FOR AMENDING FEDERAL TAX CODE TO ALLOW MEMBERS OF HEALTH CARE SHARING MINISTRIES TO ESTABLISH HEALTH SAVINGS ACCOUNTS. ALSO SUPPORT FAVORABLE TAX TREATMENT WITHIN STATE INCOME TAX LAWS. THE ORGANIZATION ALSO PAYS MEMBERSHIP DUES TO THE ALLIANCE OF HEALTH CARE SHARING MINISTRIES, AN ORGANIZATION THAT ADVOCATES AND PROMOTES HEALTH CARE SHARING MINISTRIES, AND A PORTION OF THE DUES WERE USED FOR LOBBYING. 836530 836530 14482138 7961168 6520970 10651389 9842287 809102 26160 26160 8192762 SILVER 131531 F U.S. TREASURY SECURITIES 13049234 F 13180765 X 51007313 -541085 1293628 752543 50254770 0 50254770 56429516 1293628 1293628 55135888 0 55135888 PART X, LINE 2: THE MINISTRY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE (THE CODE) AND COMPARABLE STATE LAW AND CONTRIBUTIONS TO THEM ARE TAX DEDUCTIBLE WITHIN THE LIMITATIONS PRESCRIBED BY THE CODE. THE MINISTRY HAS BEEN CLASSIFIED AS AN ORGANIZATION, WHICH IS NOT A PRIVATE FOUNDATION, UNDER SECTION 509(A) OF THE CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. THE MINISTRY HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS. THE MINISTRY DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF GIVEN SOFTWARE 1,293,628. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF GIVEN SOFTWARE 1,293,628. 1 ALLIANCE DEFENDING FREEDOM 15100 NORTH 90TH STREET SCOTTSDALE AZ 85260 541660459 501(C)(3) 20000 0 PROGRAM SUPPORT WASTON BOWES RESEARCH INSTITUTE PO BOX 395 EAU CLAIRE MI 49111 237347367 501(C)(3) 67894 0 PROGRAM SUPPORT THE MORNING CENTER PO BOX 10528 PEORIA IL 616120528 461254285 501(C)(3) 300000 0 PROGRAM SUPPORT 3 GIFTS TO ENCOURAGE MEMBERS THROUGH DIFFICULT SPIRITUAL, EMOTIONAL, OR FINANCIAL TIMES. 137 34440 22514 FMV BLANKETS AND GIFT CARDS MEMBER ASSISTANCE IN PAYING MEDICAL BILLS 1732 2152504 PART I, LINE 2: FOR ASSISTANCE PAYING MEDICAL EXPENSES, MEMBERS SEND UNPAID MEDICAL BILLS, THAT DID NOT QUALIFY FOR THE REGULAR SHARING THROUGH THE MINIMUM AMOUNT PLEDGED BY MEMBERS, THEY NEED HELP PAYING INTO SMI'S OFFICE. THE MEDICAL BILLS ARE VERIFIED THROUGH SEVERAL MEANS, ONE OF WHICH IS ADVANCED MEDICAL PRICING SOLUTIONS WHICH NEGOTIATES MEDICAL BILLS ON BEHALF OF SAMARITAN MINISTRIES' MEMBERS. FOR THE GRANTS TO ORGANIZATIONS, SMI VERIFIES THAT THE ORGANIZATION MAINTAINS ITS TAX EXEMPT STATUS. X 0 0 X X X X X 0 0 0 0 0 0 0 1 0 MARK ZANDER PRESIDENT/CEO 300000 0 75744 0 5103 0 11139 0 4913 0 396899 0 0 0 TED PITTENGER PRESIDENT, BOARD CHAIRMAN 174060 0 167310 0 13195 0 10333 0 4346 0 369244 0 0 0 WILL COOPER EVP/CHIEF OPERATING OFFICER 189231 0 45293 0 8163 0 7029 0 4582 0 254298 0 0 0 DOUGLAS WINKLER VP/CHIEF FINANCIAL OFFICER 165000 0 37245 0 9475 0 6083 0 3607 0 221410 0 0 0 ANTHONY HOPP VP CHIEF PURPOSE OFFICER 150000 0 38019 0 7943 0 5634 0 4461 0 206057 0 0 0 ROB WALDO VP/CHIEF ADMINISTRATIVE OFFICER 150000 0 37629 0 7551 0 5622 0 4461 0 205263 0 0 0 MICHAEL GRIMM VP/CHIEF TALENT OFFICER 116963 0 42725 0 4266 0 4688 0 4363 0 173005 0 0 0 DANA PACE DIRECTOR OF DATA MANAGEMENT 96176 0 53799 0 285 0 3458 0 4281 0 157999 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS WAS PROVIDED FOR THE CHAIRMAN OF THE BOARD. THE TRAVEL IS A BONA FIDE BUSINESS PURPOSE IS NOT TREATED AS TAXABLE COMPENSATION. PART I, LINE 7 MILEAGE AND TRAVEL REIMBURSEMENTS BETHANY PITTENGER DAUGHTER OF PRESIDENT 36956 EMPLOYEE COMPENSATION 0 ETHAN HOPP SON OF VP OF EXTERNAL RELATIONS 76265 EMPLOYEE COMPENSATION 0 ASCENDING ARTS OWNER IS THE WIFE OF THE PRESIDENT 6103 DECORATING SERVICES 0 ALAN KING SON OF SPECIAL COUNSELOR TO THE PRESIDENT 55502 EMPLOYEE COMPENSATION 0 COUGHLIN LAW OFFICE OWNER IS A FORMER DIRECTOR 95284 LEGAL SERVICES 0 FORM 990, PART III, LINE 3 SAMARITAN MINISTRIES SHUT DOWN THE GIVEN PROGRAM IN JUNE 2022. SAMARITAN MINISTRIES RELINQUISHED CONTROL OF THE MORNING CENTER EFFECTIVE JUNE 30, 2021. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIPS ARE BY HOUSEHOLD: SINGLE, COUPLE, FAMILY, AND SINGLE PARENT FAMILY. MEMBERS CAST WEIGHTED VOTES BY HOUSEHOLD TYPE. EACH HOUSEHOLD PAYS THE SAME ANNUAL DUES AS ITS MONTHLY SHARE AMOUNT. FORM 990, PART VI, SECTION A, LINE 7A SIX OF THE NINE BOARD SEATS OF THE GOVERNING BOARD ARE ELECTED BY THE MEMBERS AFTER NOMINATION BY MEMBERS AND A VOTE WITH THE PLURALITY OF THE WEIGHTED VOTES ON VOTES APPROVING SHARE INCREASES, VOTES FOR BOARD ELECTIONS IS 1 VOTE/HOUSEHOLD. FORM 990, PART VI, SECTION A, LINE 7B INCREASES IN MONTHLY HEALTHCARE SHARES MUST BE APPROVED BY 60% OF THE MEMBERSHIP OF THOSE PARTICIPATING IN THE BASIC AND CLASSIC PROGRAMS BY WEIGHTED VOTE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED IN DETAIL BY THE ORGANIZATION'S TOP MANAGEMENT AND OUTSIDE GENERAL COUNSEL. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD, OFFICERS, AND EMPLOYEES COMPLETE A CONFLICT OF INTEREST DISCLOSURE TO DISCLOSE REAL OR APPARENT CONFLICTS. THE BOARD REVIEWS ALL SIGNED DISCLOSURES AT THE ANNUAL BOARD MEETING SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 THE INDEPENDENT MEMBERS OF THE BOARD DETERMINES THE COMPENSATION FOR THE PRESIDENT AND THE EXECUTIVE VICE PRESIDENT ON AN ANNUAL BASIS. ALL OTHER OFFICERS' COMPENSATION IS DETERMINED BY THE PRESIDENT AND THE EXECUTIVE VP. THE BOARD, THE PRESIDENT AND EXECUTIVE VICE PRESIDENT RELY UPON COMPENSATION COMPARABILITY STUDIES AND PERFORMANCE REVIEWS IN ITS ANALYSIS. THE PROCESS AND DECISION IS DOCUMENTED IN THE BOARD MINUTES, AND BY THE H.R. DEPARTMENT, RESPECTIVELY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY, AND ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S BYLAWS ARE NOT MADE PUBLICLY AVAILABLE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD IN CONJUNCTION WITH THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.