2023-11-14T12:42:57-06:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 943375666 COMMUNITY PARTNERS INTERNATIONAL COMM 5102259676 580 CALIFORNIA STREET 16TH FLOOR SAN FRANCISCO CA 94104 DR SI THURA EXECUTIVE DIRECTOR 5102259676 2023-11-09 1 DR SI THURA XXX-XX-XXXX 1 COURTNEY MCFARLAND CPA P01645518 5083669100 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR SI THURA 580 CALIFORNIA STREET 16TH FLOOR SAN FRANCISCO CA 94104 28514688 0 X WWW.CPINTL.ORG X 2000 CA EMPOWER VULNERABLE COMMUNITIES IN ASIA TO THRIVE THROUGH EQUITABLE ACCESS TO ESSENTIAL HEALTH, HUMANITARIAN, AND SUSTAINABLE DEVELOPMENT SERVICES. 6 6 5 9 0 0 24264469 27493736 4214 0 10959 1900 18425 1019052 24298067 28514688 11019567 16814555 0 0 3523136 4918177 0 0 224824 7088026 5964568 21630729 27697300 2667338 817388 12399466 17336782 3681560 7801488 8717906 9535294 X COMMUNITY PARTNERS INTERNATIONAL WORKS IN PARTNERSHIP WITH LOCAL COMMUNITY-BASED ORGANIZATIONS (CBOS) IN MYANMAR AND ALONG ITS BORDERS AND THIS IS THE CORE OF OUR WORK. TOGETHER WITH LOCAL PARTNERS, WE LISTEN TO LOCAL VOICES, BUILD LOCAL CAPACITY AND SUPPORT BASIC NEEDS. OUR LONG-TERM RELATIONSHIPS DEVELOP THE TRUST AND EXPERIENCE VITAL TO POSITIVE LASTING CHANGE, AND OUR EXTENSIVE NETWORK ENCOMPASSES DIVERSE ETHNICITIES, RELIGIONS AND LANGUAGES. 0 0 4502625 1835992 175844 MATERNAL AND CHILD HEALTH - MATERNAL AND CHILD MORTALITY RATES ARE HIGH IN MYANMAR, COMPARED WITH OTHER REGIONAL COUNTRIES. IN CONFLICT-AFFECTED AREAS OF THE EASTERN MYANMAR, MOTHERS FACE A 1 IN 12 LIFETIME CHANCE OF DYING OF PREGNANCY-RELATED CAUSES AND 1 IN 7 CHILDREN DIE BEFORE REACHING THEIR FIFTH BIRTHDAY. CPI TRAINS AND EQUIPS HEALTH WORKERS WHO PROVIDE SAFE BIRTHS AND SUPPORTED KEY IMMUNIZATION AND NUTRITION PROGRAMS TO STRENGTHEN FAMILIES AGAINST DISEASE AND HUNGER. 4184698 3139823 163427 EMERGENCY RESPONSE (INCLUDES BANGLADESH & MYANMAR)- CPI IS RESPONDING TO VARIOUS TYPES OF EMERGENCY SITUATIONS (NATURAL OR MAN-MADE) IN MYANMAR AND BANGLADESH. IN MYANMAR, CPI WORKS WITH LOCAL PARTNERS TO PROVIDE FOOD, NUTRITION, HEALTH SERVICES AND NON-FOOD-ITEM IN THE AREAS AFFECTED BY CONFLICTS OR NATURAL DISASTERS. IN BANGLADESH, CPI IS RESPONDING TO THE ROHINGYA CRISIS AND PROVIDING TECHNICAL AND FINANCIAL ASSISTANCE TO THE LOCAL ORGANIZATIONS TO SERVE THE COMMUNITY WITH WASH, HEALTH, AND PROTECTION SERVICES. 14114757 9605434 551232 HEALTH SYSTEM STRENGTHENING (INCLUDES HEALTH SYSTEM STRENGTHENING, TRAUMA, HIV/AIDS, GENDER-BASED VIOLENCE AND MENTAL HEALTH)- DECADES OF NEGLECT HAVE DECIMATED MYANMAR'S HEALTH SYSTEM WHICH WILL TAKE MANY YEARS TO REBUILD. MANY COMMUNITIES RELY ON LOCAL ORGANIZATIONS TO PROVIDE ESSENTIAL HEALTH SERVICES' PROVIDES SKILLS TRAINING, MENTORING AND TECHNICAL ASSISTANCE TO BUILD OUR LOCAL PARTNERS' ABILITY TO DELIVER EFFECTIVE AND SUSTAINABLE SERVICES THAT CAN INTEGRATE INTO THE EMERGING NATIONAL HEALTH SYSTEM. 1184352 595123 46253 RESEARCH - CPI SUPPORTS RESEARCH PARTNERSHIPS THAT BRING TOGETHER COMMUNITY-BASED AND CIVIL SOCIETY ORGANIZATIONS, ACADEMIC INSTITUTIONS AND GOVERNMENTS TO GENERATE EVIDENCE TO GUIDE, ASSESS AND INFORM SERVICE PLANNING, PRIORITIZATION AND PROGRAM IMPLEMENTATION, SUPPORT ADVOCACY AND INFLUENCE WIDER POLICY-MAKING. WE EMPOWER COMMUNITIES TO SET THEIR OWN RESEARCH AGENDA AND LEAD PARTICIPATORY RESEARCH INITIATIVES THAT MEET INTERNATIONAL STANDARDS AND ETHICAL PRINCIPLES. 2107270 1638183 82296 COMMUNITY-BASED HEALTH AND DEVELOPMENTSUSTAINABLE COMMUNITY DEVELOPMENT: CPI WORKS WITH COMMUNITIES TO SUSTAINABLY IMPROVE THEIR QUALITY OF LIFE ACCORDING TO THEIR PRIORITIES. TOGETHER WE:> PROVIDE ACCESS TO CLEAN WATER, GOOD HYGIENE AND SANITATION> INITIATE RENEWABLE ENERGY AND CLEANER COOKING SOLUTIONS> CREATE LIVELIHOOD OPPORTUNITIES> IMPROVE COMMUNITY SERVICES AND INFRASTRUCTURE 3291622 2233306 128549 26093702 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 1 5 1 0 1 TH BM 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 1 0 CA NY PA FL MA X SAI WOON TIP 5102259676 580 CALIFORNIA STREET 16TH FLOOR SAN FRANCISCO CA 94104 DR SI THURA EXECUTIVE DIRECTOR 40.00 X 153774 0 25628 KALSANG TASHI SR. DIR. OF STRAT. PARTNERSHIP 40.00 X 126882 0 5594 DR NU NU AYE COUNTRY DIRECTOR 40.00 X 123000 0 2585 TOM TRAILL RESEARCH DIRECTOR 40.00 X 104304 0 2298 SAI WOON TIP SR. FINANCE DIRECTOR 40.00 X 84000 0 1756 DR THOMAS JLEE BOARD CHAIR 10.00 X X 0 0 0 STAN SZE BOARD PRESIDENT 10.00 X X 0 0 0 JOHN MCGONIGLE BOARD VICE CHAIR 3.00 X X 0 0 0 JIM BAKER BOARD MEMBER 3.00 X 0 0 0 LINDA SMITH BOARD MEMBER 2.00 X 0 0 0 SCOTT MARCIEL BOARD MEMBER 3.00 X 0 0 0 DR ADAM RICHARDS BOARD MEMBER (UNTIL 3/22) 2.00 X 0 0 0 JILL LERVOLD BOARD MEMBER (UNTIL 4/22) 2.00 X 0 0 0 591960 0 37861 4 0 1 0 0 21783102 5710634 102403 27493736 1900 1900 GAIN ON FOREIGN CURRENCY EXCHANGE 900099 993782 993782 OTHER INCOME 900099 25270 25270 1019052 28514688 1019052 0 1900 2515131 2515131 14299424 14299424 265158 154018 70971 40169 3684870 3008627 559922 116321 943940 765503 146192 32245 24209 19431 3844 934 45000 45000 929131 636812 292319 705856 474973 210352 20531 289164 255636 27816 5712 PROGRAM EXPENSES 2760491 2760491 MISCELLANEOUS SUPPLIES 1200644 1200401 243 OTHER EXPENSES 34282 3255 22358 8669 27697300 26093702 1378774 224824 5839203 7213336 3019885 3020314 2026401 4931236 91540 132783 1422437 2039113 12399466 17336782 1048898 1771525 185209 2415001 2447453 3614962 3681560 7801488 X 5780496 7230823 2937410 2304471 8717906 9535294 12399466 17336782 817388 0 X X 0 1 X 1 0 X 10326408 11069683 14545118 24264469 27493736 87699414 10326408 11069683 14545118 24264469 27493736 87699414 7757458 79941956 4201 3545 5778 10959 1900 26383 21586 21586 87747383 1953160 0.91100 0.88150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 PARTNERSHIP GRANT ADVANCES 1597007 RIGHT-OF-USE ASSET - OPERATING 442106 2039113 CONDITIONAL GRANT ADVANCES 3171311 OPERATING LEASE LIABILITY 443651 3614962 X 28514688 0 28514688 0 28514688 27697300 0 27697300 0 27697300 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2022. 1 MYANMAR 6 217 FIELD OR PROGRAM FACILITIES IN 2022, CPI FOCUSED ON PRIMARY HEALTH CARE SERVICE PROVISIONS AND EMERGENCY HUMANITARIAN RESPONSES IN THE UNDERSERVED AND CONFLICT-AFFECTED AREAS, IN PARTNERSHIP WITH ETHNIC HEALTH ORGANIZATIONS (EHOS) AND CIVIL SOCIETY ORGANIZATIONS (CSOS). CPI ALSO WORKED WITH EHOS AND CBOS FOR HEALTH SYSTEMS STRENGTHENING ACTIVITIES. IN ADDITION, CPI ALSO SUPPORTED TO THE LOCAL ORGANZIATIONS FOR PROMOTING LIVELIHOODS OPPORTUNITIES FOR WOMEN IN RURAL AREAS AND CONDUCTED RESEARCH ON HEALTH AND COMMUNITY DEVELOPMENT. 18262326 BANGLADESH 2 55 FIELD OR PROGRAM FACILITIES CPI BANGLADESH PROGRAM, IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, RESPONDED TO THE BASIC HEALTH, WASH, CLEAN ENERGY AND COMMUNITY DEVELOPMENT OF THE ROHINGYA REFUGEES IN BANGLADESH PROGRAMS. THESE INCLUDED PROVISION OF BASIC HEALTH SERVICES THROUGH VOLUNTEER HEALTH NETWORKS, WATER AND SANITATION SUPPORT ACTIVITIES AND PREVENTION OF GENDER-BASED VIOLENCE ACTIVITIES. 1814448 THAILAND 2 31 FIELD OR PROGRAM FACILITIES CPI THAILAND OFFICE MANAGED HEALTH PROGRAMS IN PARTNERSHIP WITH LOCAL PARTNERS BASED IN THAILAND-BURMA BORDER AREA AND PROVIDED FINANCIAL AND TECHNCIAL ASSISTANCE FOR HEALTH, AND HUMANITARIAN RESPONSES IN HARD-TO-REACH AREAS OF MYANMAR. CPI ALSO SUPPORTED EDUCATION AND COMMUNITY DEVELOPMENT ACTIVITIES FOR MIGRANT POPULATIONS IN THAILAND. 6078933 10 303 0 0 10 303 26155707 0 26155707 BANGLADESH EMERGENCY RESPONSE & HEALTH 1631964 CASH/WIRES 0 CASH BASIS BANGLADESH HEALTH PROGRAMS 31257 CASH/WIRES 0 CASH BASIS INDIA HEALTH PROGRAMS 39910 CASH/WIRES 0 CASH BASIS INDIA EMERGENCY RESPONSE & HEALTH 10000 CASH/WIRES 0 CASH BASIS INDIA DEVELOPMENT 6534 CASH/WIRES 0 CASH BASIS MYANMAR HEALTH PROGRAMS 6170271 CASH/WIRES 0 CASH BASIS MYANMAR EMERGENCY RESPONSE & HEALTH 4812771 CASH/WIRES 0 CASH BASIS MYANMAR DEVELOPMENT 99323 CASH/WIRES 0 CASH BASIS NEPAL HEALTH PROGRAMS 32532 CASH/WIRES 0 CASH BASIS NEPAL DEVELOPMENT 51850 CASH/WIRES 0 CASH BASIS PAKISTAN HEALTH PROGRAMS 8598 CASH/WIRES 0 CASH BASIS THAILAND EMERGENCY RESPONSE & HEALTH 946308 CASH/WIRES 0 CASH BASIS THAILAND DEVELOPMENT 76481 CASH/WIRES 0 CASH BASIS THAILAND HEALTH PROGRAMS 436428 CASH/WIRES 0 CASH BASIS 117 0 0 0 0 0 0 PART I, LINE 2: ONCE GRANTS ARE APPROVED, RECIPIENT ORGANIZATION MUST SIGN CPI LETTER OF AGREEMENT STATING THE TERMS OF GRANT AND REPORTING SCHEDULE. A BUDGET IS PREPARED IN ADVANCE OF ALL INTERNATIONAL WORK. LOCAL ORGANIZATIONS WORKING IN THE DESIGNATED FOREIGN COUNTRIES PROVIDE ONGOING REPORTS REGARDING PROGRESS OF WORK. FINANCIAL AND NARRATIVE REPORTS ARE REQUIRED AT LEAST ONCE AT THE END OF THE PROJECT PERIOD, BUT MOSTLY QUARTERLY. PROGRAM GRANTS MANAGER HANDLES THE DOCUMENTATION FOR SUCH REPORTING. EXPENDITURES ARE MADE AGAINST BUDGET AMOUNTS AND ANALYZED CONTINUOUSLY BY FIELD AND US-BASED MANAGEMENT. DISCUSSIONS, E-MAILS, AND OTHER TECHNIQUES OF COMMUNICATION ARE EMPLOYED TO ENSURE THAT FUNDS ARE UTILIZED ACCORDING TO THE ORIGINAL INTENT. ACCOMPLISHMENTS ARE DOCUMENTED IN WRITING AND SUBMITTED TO OUR FIELD OFFICES OR THE HEAD OFFICE IN SAN FRANCISCO. CPI PROVIDED FUNDING FOR A VARIETY OF ACTIVITIES IN LOCATIONS THROUGHOUT MYANMAR AS DETAILED ON SCHEDULE F, PAGE 2 AND ALSO DETAILED BELOW. TOTAL EXPENDITURES FOR THE PROGRAMS IDENTIFIED BELOW AMOUNTED TO: $26,155,707. HEALTH GENERAL: ========================================================================= CPI TRAINS AND EQUIPS HEALTH WORKERS WHO PROVIDE SAFE BIRTHS AND PRENATAL/ANTENATAL CARE FOR MOTHERS AND BABIES, AND SUPPORTS KEY IMMUNIZATION AND NUTRITION PROGRAMS TO STRENGTHEN FAMILIES AGAINST DISEASE AND HUNGER. CPI TRAINS, SUPPORTS, AND MONITORS THE EFFICACY OF VETTED, LONG-TERM LOCAL PARTNERS MANAGING A NETWORK OF MOBILE, COMMUNITY BASED HEALTH WORKERS WHO PROVIDE EVIDENCE-BASED LIFESAVING CARE AND EDUCATION PROGRAMMING TO MORE THAN 930,000 PEOPLE IN MYANMAR'S REMOTE, MARGINALIZED AND CONFLICT-AFFECTED COMMUNITIES. INFECTIOUS DISEASES: ========================================================================= CPI PROVIDES IN-DEPTH TRAINING AND TECHNICAL SUPPORT FOR EARLY DIAGNOSIS AND TREATMENT, COMMUNITY HEALTH EDUCATION AND THE DISTRIBUTION OF INSECTICIDE TREATED BED NETS FOR MALARIA CONTROL. OUR HIV PROGRAM PROVIDES NUTRITIONAL SUPPORT FOR PATIENTS. HEALTH SYSTEMS STRENGTHENING: ========================================================================= CPI PROVIDES SKILLS TRAINING, MENTORING, AND TECHNICAL ASSISTANCE TO BUILD OUR LOCAL PARTNERS' ABILITY TO DELIVER EFFECTIVE AND SUSTAINABLE SERVICES THAT CAN INTEGRATE INTO MYANMAR'S EMERGING NATIONAL HEALTH SYSTEM. OUR WORK INCLUDES ASSISTING OUR LOCAL PARTNERS IN COLLECTING AND ANALYZING PUBLICATION-QUALITY DATA ON REGIONAL HEALTH IN MYANMAR TO INFORM GLOBAL PUBLIC HEALTH PRACTICE AND POLICY. MATERNAL & CHILD HEALTH: ========================================================================= CPI TRAINS AND EQUIPS HEALTH WORKERS WHO PROVIDE SAFE BIRTHS AND PRENATAL/ANTENATAL CARE FOR MOTHERS AND BABIES, AND SUPPORT KEY IMMUNIZATION AND NUTRITION PROGRAMS TO STRENGTHEN FAMILIES AGAINST DISEASE AND HUNGER. CPI PROVIDES FINANCIAL AND RESOURCE SUPPORT TO LOCAL ORGANIZATIONS STRENGTHENING MYANMAR CIVIL SOCIETY THROUGH HIGHER EDUCATION AND PROFESSIONAL DEVELOPMENT FOR MORE THAN 6,000 TEACHERS AND 140,000 STUDENTS ON THE THAILAND-MYANMAR BORDER. PART III ACCOUNTING METHOD: 1 CHIN HEALTH ORGANIZATION 1503 QUINLAN CT INDIANAPOLIS IN 46217 883054785 501(C)(3) 40000 0 HEALTH PROGRAMS KIRANA PRODUCTION 2985 S800 E SALT LAKE CITY UT 84106 263268421 19683 0 HEALTH PROGRAMS PATH 2201 WESTLAKE AVENUE SUITE 200 SEATTLE WA 98121 911157127 501(C)(3) 499576 0 HEALTH PROGRAMS POPULATION SERVICE INTERNATIONAL 1120 19TH STREET NW WASHINGTON DC 20036 560942853 501(C)(3) 1955872 0 HEALTH PROGRAMS 3 1 PART I, LINE 2: LETTER OF AGREEMENT (PATH, POPULATION SERVICES INTERNATIONAL): UNDER THIS TYPE OF GRANTS PROCESS, THE PARTNERS ARE REQUIRED TO PERIODICALLY PRESENT THE PROGRAM REPORTS AND FINANCIAL REPORT TO CPI PROJECT TEAM. THE FINANCIAL REPORTS NORMALLY INCLUDE THE BUDGET VS ACTUAL, FUND FLOW STATUS BETWEEN CPI AND PARTNERS, DETAILED FINANCIAL TRANSACTIONS TO SUPPORT THEIR EXPENDITURE ETC. THE PROJECT TEAM, BOTH PROGRAM AND FINANCE, WILL REVIEW TOGETHER THE REPORTS INCLUDING THE DETAILED FINANCIAL TRANSACTIONS AND PROVIDE FEEDBACK TO THE PARTNERS. THE REVIEW WILL BE FOCUSING ON THE BUDGET VS ACTUAL ANALYSIS, SELECTED REVIEW OF SUPPORTING DOCUMENTS ON EXPENDITURES, COMPLIANCE WITH THE TERMS IN THE AGREEMENT, DONOR REQUIREMENTS (USAID IN THESE SPECIFIC PARTNERS) AS WELL AS THE PARTNER'S ORGANIZATIONAL POLICIES ETC. UPON COMPLETION OF THE VERIFICATION OF THE EXPENDITURE, CLEARANCE OF THE REPORTS AND FEEDBACK, BOTH PARTIES WILL SIGN OFF THE REPORTS AS FINAL AND PROCEED FURTHER FOR PAYMENTS (EITHER REIMBURSEMENT OR NEXT PERIOD'S ADVANCE FUNDING). THE PROJECT TEAM ALSO PERFORMS PHYSICAL MONITORING VISITS TO THE PARTNER'S OFFICE AS WELL AS FIELD IMPLEMENTATION AREAS TO MONITOR THE IMPLEMENTATION ACTIVITIES AND CONTROL SYSTEM BY REVIEWING THE PROCESSES AND DOCUMENTATION. LETTER OF CONTRIBUTION (CHIN HEALTH, KIRANA): UNDER THIS TYPE OF AGREEMENT, THE PARTNERS ARE REQUIRED TO SUBMIT SPECIFIC OUTPUT/REPORT OR RESULT AS STIPULATED IN THE LETTER OF CONTRIBUTION. THE PROGRAM TEAM WILL COMMUNICATE AND MONITOR THE PROGRESS OF THE ACTIVITY AND SUBMISSION/DELIVERY OF THE AGREED UPON RESULT OR OUTPUT BY PARTNERS WHICH IS USUALLY A PROGRAMMATIC OUTPUT/REPORT OR RESULT. X X X X 0 0 0 0 0 0 0 0 0 DR SI THURA EXECUTIVE DIRECTOR 153774 0 0 0 0 0 0 0 25628 0 179402 0 0 0 X 155 2472 FMV X 1 99931 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE CPI AUDIT COMMITTEE AND IS NORMALLY CIRCULATED WITHIN THE GOVERNING BODY BEFORE FILING. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THE STAFF TO SIGN CONFLICT OF INTEREST POLICY STATEMENT AND ALSO COMMUNICATE AND EXPLAIN THE STAFF DURING AN ORIENTATION. THE STAFF IS REQUIRED TO DECLARE IN PRIOR IF THERE IS ANY CONFLICT OF INTEREST. FOR EXAMPLE IN PROCUREMENT BID SELECTION, STAFF RECRUITMENT ETC. FORM 990, PART VI, SECTION B, LINE 15 A COMMITTEE OF THE COMMUNITY PARTNERS INTERNATIONAL (CPI) BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH INTERNAL REVENUE SERVICE (IRS) RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. CPI DOES NOT HAVE ANY TOP MANAGEMENT MEMBERS WITH A SALARY IN EXCESS OF $150,000. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES THE SALARY IS DETERMINED REFLECTING THE CANDIDATE'S QUALIFICATION, EXPERIENCE AND JOB FIT. IN ADDITION, THE MARKET PRESSURE IS ONE OF THE FACTORS WE TAKE INTO ACCOUNT IN THE SALARY DETERMINATION. CPI HAS IT'S OWN SALARY STRUCTURE WHICH IS COMPETITIVE WITH THE SAME TYPE OF INGO WORKING IN THE SAME AREA. CPI ALSO HAS A SYSTEM TO GENERATE THE SALARY. THIS IS TOOL IS USED IN DETERMINING THE COMPENSATION OF THE STAFF. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX ARE AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.