2022-07-28T10:42:07-05:00 2021-12-31 273605969 CBIZ MHM LLC 140 FOUNTAIN PKWY N STE 410 ST PETERSBURG FL 33716 990 2021-01-01 590715928 SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS TAMPA BAY FLORIDA INC SOCI 7275863591 9099 130TH AVENUE NORTH LARGO FL 33773 MARTHA BODEN CEO 7275863591 2022-07-28 1 MARTHA BODEN XXX-XX-XXXX PAUL DUNHAM P00100222 7275721400 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z SPCA TAMPA BAY MARTHA BODEN 9099 130TH AVENUE NORTH LARGO FL 33773 9969590 0 X WWW.SPCATAMPABAY.ORG X 1940 FL SPCA TAMPA BAY IS A 501(C)(3) NONPROFIT ORGANIZATION THAT TRANSFORMS THE LIVES OF ANIMALS THROUGH PASSIONATE COLLABORATION WITH ITS COMMUNITY. IT OPERATES PINELLAS COUNTY'S ONLY NONPROFIT FOR-ALL ANIMAL SHELTER THAT ASSISTS ALL ANIMALS IN NEED, REGARDLESS OF SPECIES OR CIRCUMSTANCE, AT ITS 10-ACRE CAMPUS IN LARGO. IT ALSO OPERATES A FULL-SERVICE VETERINARY HOSPITAL IN ST. PETERSBURG THAT IS OPEN TO ALL PET OWNERS AND PROVIDES PETS WITH A LIFETIME OF HIGH-QUALITY CARE INCLUDING DENTAL AND SURGICAL PROCEDURES, DIAGNOSTIC TESTING, ANNUAL EXAMS, VACCINES, AND SPAY/NEUTER. FOUNDED IN 1940, SPCA TAMPA BAY HAS CARED FOR MILLIONS OF HOMELESS, SURRENDERED, AND INJURED ANIMALS. FOR MORE INFORMATION: SPCATAMPABAY.ORG. 11 11 136 238 0 0 3884100 5435500 2835799 3067240 46571 183135 53360 -3690 6819830 8682185 0 0 0 0 3956906 4152886 239916 273240 1022358 2596388 2773703 6793210 7199829 26620 1482356 13441530 15524411 2997320 3062794 10444210 12461617 X SPCA TAMPA BAY'S MISSION IS TO TRANSFORM THE LIVES OF ANIMALS THROUGH PASSIONATE COLLABORATION WITH OUR COMMUNITY. 0 0 2874433 541526 SPCA TAMPA BAY ACCEPTS ALL PETS SURRENDERED BY THEIR OWNERS, STRAY FARM ANIMALS AND INJURED WILDLIFE IN PINELLAS COUNTY, FLORIDA. AS THE LARGEST PRIVATE FOR-ALL ANIMAL SHELTER IN PINELLAS COUNTY, SPCA TAMPA BAY ACCEPTS ANY ANIMAL REGARDLESS OF SPECIES, BREED, TEMPERAMENT OR SIZE, AND IT IS THE ONLY PINELLAS COUNTY SHELTER CONSISTENTLY ACCEPTING SICK OR INJURED WILDLIFE. ANIMALS RECEIVE IMMUNIZATIONS, MEDICAL CARE, BEHAVIOR TRAINING AND ENRICHMENT, AND LOVING CARE WHILE THEY LIVE AT OUR SHELTER.(CONTINUED ON SCHEDULE O)SPCA TAMPA BAY CARES FOR ALMOST 7,000 ANIMALS THAT ARE ADMITTED EACH YEAR. PROFESSIONAL, COMPASSIONATE STAFF PROVIDE MEDICAL AND BEHAVIOR SUPPORT TO COMPANION ANIMALS, WILDLIFE AND LIVESTOCK. ADOPTION COUNSELORS AT SPCA TAMPA BAY FOCUS ON MATCHMAKING SO FAMILIES HAVE A SUPPORTIVE ADOPTION EXPERIENCE AND PETS GAIN A HOME WHERE THEY WILL THRIVE. THE ORGANIZATION PROVIDES A FREE BEHAVIOR HELP LINE TO ASSIST NEW FAMILIES WITH THE ADDITION OF A NEW PET WELL AFTER THE ADOPTION. ANIMALS ARE ALSO TRANSFERRED TO PARTNER ORGANIZATIONS IF THAT WILL YIELD THE BEST OUTCOME FOR THE ANIMAL. INJURED WILDLIFE ARE REHABILITATED AND RELEASED AS APPROPRIATE. A FOOD BANK PROVIDES PET FOOD TO FAMILIES STRUGGLING TO CARE FOR THEIR PETS. 2421895 2553521 SINCE 2016, THE SPCA TAMPA BAY VETERINARY CENTER REALIZED THE AGENCY'S OVERALL MISSION OF PASSIONATE COLLABORATION WITH THE COMMUNITY THAT TRANSFORMS THE LIVES OF ANIMALS BY OFFERING ESSENTIAL VETERINARY SERVICES TO KEEP PETS HEALTHY AND IN THEIR HOMES. IN 2021, THROUGH ITS INNOVATIVE, ACCESSIBLE FACILITY, THE VETERINARY CENTER PROVIDED 8,748 EXAMS AND 10,577 VACCINATIONS TO KEEP ANIMALS SAFE AND HEALTHY. MORE THAN 3,224 ANIMALS WERE GIVEN CRITICAL PARASITE PREVENTION TESTING AND OVER 8,399 ANIMALS RECEIVED PREVENTIVES. PERMANENT PET IDENTIFICATION IN THE FORM OF MICROCHIPPING WAS COMPLETED FOR 646 PETS. THESE SERVICES ARE COMPLEMENTED BY A FULL RANGE OF DIAGNOSTIC AND TREATMENT PROGRAMS AVAILABLE TO SUPPORT A LIFETIME OF CARE FOR PETS.(CONTINUED ON SCHEDULE O)WITH MORE THAN 15,000 ANIMALS FACING HOMELESSNESS IN PINELLAS COUNTY EACH YEAR, THE VETERINARY CENTER'S LOW-COST, HIGH QUALITY HIGH VOLUME SPAY AND NEUTER PROGRAM IS CRITICAL TO STEMMING THE FLOW OF ANIMALS COMING INTO LOCAL SHELTERS. THROUGH THIS PROGRAM 1,212 CATS AND DOGS WERE SPAYED OR NEUTERED AND OFTEN VACCINATED IN 2021. NOT ONLY WILL THIS ELIMINATE THE POTENTIAL FOR THOUSANDS OF KITTENS AND PUPPIES TO BE BORN, BUT THE STERILIZATION PROCEDURE CAN LEAD TO A LONGER, HEALTHIER LIFE FOR THE ANIMALS.THE VETERINARY CENTER ALSO PROVIDED SERVICES TO LOW INCOME CLIENTS BASED ON ABILITY TO PAY WITH DISCOUNTS OF 10-100% UNDER ITS CALDWELL KEEPING FAMILIES TOGETHER (CKFT) FUND. THE CKFT FUND IS DESIGNED TO KEEP ANIMALS IN THEIR LOVING HOMES RATHER THAN BEING SURRENDERED DUE TO INABILITY TO AFFORD NECESSARY SERVICES. SERVICES WERE PROVIDED FREE TO 125 RECENTLY ADOPTED PETS FROM SPCA TAMPA BAY AND OTHER LOCAL SHELTERS. AN EARLY VETERINARY RELATIONSHIP LEADS TO A SUCCESSFUL LIFETIME HOME WITH THE ADOPTERS. LOCAL 501(C)(3) ANIMAL RESCUE ORGANIZATIONS RECEIVED SERVICES FOR 62 PETS AT A DISCOUNT. 5296328 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 1 136 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X X X JUDY THOMPSON CFO 7275863591 9099 130TH AVE N LARGO FL 33773 ANDY GAUNCE PRESIDENT 1.00 X 0 0 0 CARRIE O'BRION PAST PRESIDENT 2.00 X 0 0 0 CYNTHIA BASTOS SECRETARY 2.00 X 0 0 0 MARK MARTUKOVICH TREASURER 1.00 X 0 0 0 RICK FLOWERS DIRECTOR 1.00 X 0 0 0 DONNA HOSTNICK DIRECTOR 2.00 X 0 0 0 JOHN LEE DIRECTOR 1.00 X 0 0 0 CATHERINE MITCHELL DIRECTOR 1.00 X 0 0 0 STACY NETHERCOAT DIRECTOR 2.00 X 0 0 0 JULIE ROCKWELL DIRECTOR 1.00 X 0 0 0 TINA THOMAS DIRECTOR 1.00 X 0 0 0 KELLY HAYDEN VICE PRESIDENT (1/1/21-6/1/21) 2.00 X 0 0 0 TERENCE MILLS DIRECTOR (6/1/21-11/1/21) 1.00 X 0 0 0 KEN RONECKER TREASURER (1/1/21-5/1/21) 2.00 X 0 0 0 BRIAN VAN SLYKE DIRECTOR (1/1/21-4/1/21) 1.00 X 0 0 0 MIKE WINTER DIRECTOR (2/1/21-5/1/21) 1.00 X 0 0 0 MARTHA BODEN CEO 40.00 X 160647 0 7858 JUDITH THOMPSON CFO 40.00 X 80795 0 8153 SHARON PINDAR VETERINARIAN 40.00 X 104836 0 5823 RIZAL LOPEZ VETERINARIAN 40.00 X 103147 0 7858 MARY GIRON VETERINARIAN 40.00 X 102645 0 9180 TARA YURKSHAT COO 40.00 X 101490 0 7947 653560 0 46819 5 0 1 0 IDEXX DISTRIBUTION INC PO BOX 101327 ATLANTA GA 303921327 LABORATORY SERVICES AND SUPPLIES 243455 NEWPORT ONE INC 21 RAILROAD AVE DUXBURY MA 023323807 DIRECT MAIL FUNDRAISING 191640 CENTERGRID LLC 101 KNIGHTSBRIDGE DR HAMILTON OH 45011 IT SUPPORT SERVICES 136056 3 115740 17058 5302702 160545 5435500 VETERINARY SERVICES 541940 2553521 2553521 ADOPTIONS 812910 353711 353711 INTAKE SERVICES 812910 156963 156963 VOLUNTEER SERVICES 812910 3045 3045 3067240 144199 144199 1282678 100 1238515 5327 44163 -5227 38936 38936 0 115740 31497 -31497 -31497 37729 12066 25663 25663 2144 2144 2144 8682185 3095047 0 151638 257453 10512 216947 29994 3322324 2772502 185943 363879 22751 14611 4813 3327 280441 250384 10112 19945 269917 211713 28697 29507 10791 1926 8865 29400 29400 273240 273240 37325 37325 557809 261616 277385 18808 183895 84494 313 99088 243372 187490 18454 37428 217499 139103 12901 65495 177261 108216 31804 37241 12470 11720 684 66 31007 23504 4247 3256 120639 120639 302971 269692 15329 17950 86405 77453 4191 4761 CLINIC MEDICINE AND SUP 612487 612487 KENNEL FOOD AND SUPPLIE 83133 82646 487 DONATED SUPPLIES 60592 53314 7278 BAD DEBT 29 29 6618 4203 672 1743 7199829 5296328 881143 1022358 1070239 955453 72416 608161 948999 2574707 30092 36970 63937 71049 99787 139114 7825037 3563870 4384098 4261167 6639266 6731526 132696 146264 13441530 15524411 336121 555760 49957 23128 2451792 2376209 159450 107697 2997320 3062794 X 8329248 7997210 2114962 4464407 10444210 12461617 13441530 15524411 X 1482356 618304 -83253 X X 0 1 X 1 0 X 3168262 5405946 3574774 3884100 5435500 21468582 3168262 5405946 3574774 3884100 5435500 21468582 3336376 18132206 126881 152394 171655 137806 144199 732935 494 494 22202011 13205769 0.81670 0.74800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6972966 5530 671943 779932 30905 6839602 6705753 28451 603947 337097 28088 6972966 6300182 516533 79221 31741 6705753 4675123 2251919 -145668 452789 28403 6300182 4389906 67550 320364 80186 22511 4675123 0.85626 0.12362 0.02013 1 0 338062 338062 6452093 2740683 3711410 983398 790954 192444 51484 32233 19251 4261167 OBLIGATION UNDER GIFT ANNUITIES 107697 107697 X 8635918 618304 2035 13568 633907 8002011 37325 642849 680174 8682185 7264539 2035 100000 102035 7162504 37325 37325 7199829 PART V, LINE 4: THE SOCIETY'S ENDOWMENTS CONSIST OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. INCLUDED IN THE ENDOWMENTS IS AN OPERATING RESERVE DESIGNATED BY THE BOARD IN THE AMOUNT OF $5,856,459. PART X, LINE 2: THE SOCIETY HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. INCOME EARNED IN FURTHERANCE OF THE SOCIETY'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE SOCIETY IS TREATED AS A PUBLICLY SUPPORTED ORGANIZATION, AND NOT AS A PRIVATE FOUNDATION. THE SOCIETY HAS ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AND DOES NOT BELIEVE IT HAS ANY MATERIAL INCOME TAX EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS. THE SOCIETY'S INCOME TAX FILINGS FOR PERIODS AFTER THE FISCAL YEAR ENDED DECEMBER 31, 2018 REMAIN SUBJECT TO EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - TR 13,568. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS 648,076. LOSS ON DISPOSAL OF EQUIPMENT -5,227. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF UNCOLLECTIBLE PLEDGES 100,000. X X X X X X X 1 LORING STERNBERG & ASSOCIATES 7557 HOOVER RD INDIANAPOLIS IN 46260 CAPITAL CAMPAIGN CONSULTING 0 979571 66000 913571 NEWPORT ONE INC 21 RAILROAD AVE DUXBURY MA 02332 DIRECT MAIL 0 476861 191640 285221 VERITUS GROUP LLC 838 E HIGH ST 292 LEXINGTON KY 40502 MANAGE MAJOR GIFT AND MID-LEVEL DONOR PROGRAM 0 0 15600 -15600 1456432 273240 1183192 FL PET WALK 115740 115740 1690 2650 6900 20051 115740 115740 1690 2650 6900 20051 31291 -31291 SCHEDULE G, PART I, LINE 2B, COLUMN (V) VERITUS GROUP, LLC WAS ENGAGED TO DEVELOP THE STRUCTURE FOR AND MANAGE THE MAJOR GIFT AND MID-LEVEL DONOR PROGRAMS. VERITUS CONSULTED WITH SPCA TAMPA BAY STAFF TO IDENTIFY EXISTING DONORS TO BE CLASSIFIED AS MID-LEVEL OR MAJOR GIFT AND DEVELOP A STEWARDSHIP AND SOLICITATION STRATEGY FOR EACH PROGRAM. VERITUS DID NOT SOLICIT OR COLLECT CONTRIBUTIONS - ALL RECEIPTS RELATED TO THE PROGRAM WERE COLLECTED BY SPCA TAMPA BAY DIRECTLY. LORING, STERNBERG & ASSOCIATES WAS ENGAGED TO GUIDE THE DEFINITION AND LAUNCH OF SPCA TAMPA BAY'S CAPITAL CAMPAIGN TO REPLACE ITS AGING SHELTER FACILITY. THEY WERE NOT ENGAGED TO SOLICIT DONATIONS, BUT RATHER TO HELP THE SPCA STAFF AND VOLUNTEER TEAM PREPARE FOR AND MANAGE A MULTI-YEAR CAMPAIGN. THEY ASSISTED SPCA STAFF IN EARLY 2020 WITH IDENTIFYING CAMPAIGN STEERING COMMITTEE MEMBERS, ESTABLISHING COMMITTEE RESPONSIBILITIES, AND COORDINATING MEETING AGENDAS AND GIFT SOLICITATION TRAINING. THEY ADVISED THE COMMITTEE ON HOW AND WHEN TO REACH OUT TO DONORS DURING THE PANDEMIC, RECOMMENDING A PAUSE ON THE CAMPAIGN AND THEIR CONSULTING SERVICES FOR SEVERAL MONTHS. OUTREACH TO CAMPAIGN PROSPECTS BEGAN AGAIN IN LATE 2020, BUT ACTUAL SOLICITATIONS BY COMMITTEE MEMBERS DID NOT BEGIN UNTIL 2021. X X X 0 0 0 1 0 1 0 1 0 MARTHA BODEN CEO 142437 0 18200 0 10 0 1500 0 6358 0 168505 0 0 0 PART I, LINE 5 SEE SUPPLEMENTAL INFORMATION FOR PART I, LINE 7. PART I, LINE 6 SEE SUPPLEMENTAL INFORMATION FOR PART I, LINE 7. PART I, LINE 7 FOR EACH COMPLETE FISCAL YEAR OF THE EMPLOYMENT TERM, THE CEO IS ELIGIBLE TO RECEIVE AN ANNUAL BONUS OF UP TO 20% OF THE PRIOR CALENDAR YEAR BASE SALARY. THE BONUS IS CALCULATED IN THREE PARTS BASED ON EMPLOYEE PERFORMANCE AND THE ORGANIZATION'S FINANCIAL PERFORMANCE. ANY BONUS PAYMENT TO BE MADE IS ONLY DISTRIBUTED UPON BOARD APPROVAL OF THE ORGANIZATION'S FISCAL YEAR-END FINANCIAL STATEMENTS. OTHER OFFICERS ARE ELIGIBLE FOR ANNUAL BONUSES BASED ON PERFORMANCE OF REGULAR JOB DUTIES AND ACHIEVEMENT OF IDENTIFIED QUARTERLY GOALS. PROGRESS AGAINST GOALS IS MONITORED WEEKLY AND DISCUSSED AS PART OF THE QUARTERLY PERFORMANCE REVIEW AND STRATEGIC PLANNING PROCESSES. THE CEO DETERMINES THE BONUS AMOUNT AND TIMING. X 1 5250 STOCK QUOTE X 23 45826 FAIR MARKET VALUE X 1 1000 FAIR MARKET VALUE X EQUIPMENT 4 94703 FAIR MARKET VALUE X PET SUPPLIES 58 7176 FAIR MARKET VALUE X GIFT CARDS 254 6590 FAIR MARKET VALUE 0 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES DONATE FOR CHARITY TO ADMINISTER THE CAR DONATION PROGRAM. NO VEHICLES WERE DONATED DURING 2021. FORM 990, PART VI, SECTION A, LINE 4 THE FIFTH AMENDED AND RESTATED BYLAWS WERE ADOPTED SEPTEMBER 28, 2021. REVISIONS INCLUDE: BOARD MEMBERSHIP - MAXIMUM BOARD SIZE REDUCED FROM 27 TO 21; (1) 1-YEAR TERM PERMISSIBLE BEYOND (2) CONSECUTIVE 3-YEAR TERMS; ADDED STANDARD QUALIFICATIONS LANGUAGE VOTING - CHANGE FROM 2/3 TO MAJORITY FOR QUORUM AND ALL VOTES; ALLOWS FOR UNANIMOUS WRITTEN CONSENT WITH BOARD CHAIR APPROVAL OFFICERS - REMOVES MULTIPLE VICE PRESIDENTS CEO - EX-OFFICIO; SUBJECT TO OVERSIGHT OF THE BOARD; SUPERVISE AND CONTROL ALL BUSINESS; SUBJECT TO CORPORATE AUTHORITY MATRIX CONFLICT OF INTEREST - MUST BE COMPLETED BY ALL BOARD MEMBERS ANNUALLY FINANCIAL EXPENDITURES - MOVED TO POLICY DOCUMENT AMENDMENTS - REQUIRE MAJORITY VOTE TO MAKE AMENDMENTS TO BYLAWS UPDATED COMMITTEE STRUCTURE INCLUDING THE USE OF WORK TEAMS WHEN APPROPRIATE AND METHODS OF MEETING ATTENDANCE FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CEO AND CFO AS WELL AS MADE AVAILABLE TO THE FINANCE COMMITTEE AND BOARD PRESIDENT TO REVIEW BEFORE APPROVAL. ONCE APPROVED THE REPORT IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH ALL BOARD MEMBERS, SENIOR STAFF AND KEY FUNDRAISING EMPLOYEES. ANY EXISTING AND NEW RELATIONSHIPS ARE DISCUSSED AND LISTED ON THE FORM SIGNED BY EACH INDIVIDUAL. ANY PERSON WHO ISN'T CERTAIN WHETHER A RELATIONSHIP COULD REPRESENT A CONFLICT OF INTEREST FILLS OUT A DIFFERENT FORM ASKING FOR A REVIEW OF THE POTENTIAL CONFLICT BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15A AN INCREASE TO THE CEO SALARY IS DETERMINED BY THE CEO'S EMPLOYMENT AGREEMENT AND TAKES EFFECT AT THE START OF EACH CALENDAR YEAR. THE CEO REVIEW IS CONDUCTED ANNUALLY BY THE BOARD PRESIDENT. THE CEO COMPLETES THE REVIEW PAPERWORK AND SUBMITS IT TO THE PRESIDENT FOR THEIR CONSIDERATION. THE PRESIDENT ADDS THEIR COMMENTS, THEN REVIEWS THE COMBINED DOCUMENT WITH THE CEO. THE COMPLETED DOCUMENT IS DISTRIBUTED TO THE ENTIRE EXECUTIVE COMMITTEE FOR REVIEW AND DETERMINATION OF BONUS. THE BONUS IS TIED TO CERTAIN FINANCIAL METRICS, AS WELL AS THE EXECUTIVE COMMITTEE'S ASSESSMENT OF THE CEO'S PERFORMANCE AGAINST ESTABLISHED STRATEGIC AND OPERATIONAL OBJECTIVES. THE FULL BOARD OF DIRECTORS IS NOTIFIED OF THE REVIEW RESULTS AND ANY COMPENSATION CHANGES IN A SUBSEQUENT EXECUTIVE SESSION. COMPENSATION FOR ALL OTHER OFFICERS AND EMPLOYEES IS REVIEWED AND APPROVED BY THE CEO. COMPENSATION INCREASES ARE BASED ON THE BUDGET AS WELL AS A BI-ANNUAL SALARY STUDY COMPLETED BY THE HR DEPARTMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN THE VALUE OF SPLIT INTEREST AGREEMENTS 16,747. WRITE OFF OF UNCOLLECTIBLE PLEDGES -100,000. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OF THE BOARD ACTS AS THE AUDIT COMMITTEE. ANNUALLY THE COMMITTEE DISCUSSES THE CURRENT VENDOR AND DETERMINES WHETHER TO RENEW OR SEEK OTHER PROPOSALS. THE INDEPENDENT ACCOUNTANT PRESENTS THE REVIEW TO THE FINANCE COMMITTEE AS WELL AS ANY OTHER BOARD MEMBERS THAT CHOSE TO ATTEND. THE FINAL REPORT IS SHARED WITH ALL OF THE BOARD MEMBERS.