2021-04-05T18:57:21-05:00 2020-06-30 341884125 CBIZ MHM LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2019-07-01 953315571 CASA DE AMPARO CASA 7607545500 325 BUENA CREEK ROAD SAN MARCOS CA 92069 TAMARA FLECK-MYERS EXECUTIVE DIRECTOR 7607545500 2021-04-05 1 AMY A O'LOUGHLIN P00869687 6022646835 2021-04-05 2019 2022-09-23 18:48:47Z TAMARA FLECK-MYERS 325 BUENA CREEK ROAD SAN MARCOS CA 92069 10317375 0 X WWW.CASADEAMPARO.ORG X 1979 CA TO SUPPORT THOSE AFFECTED BY AND AT RISK OF CHILD ABUSE AND NEGLECT, (CONTINUED ON SCHEDULE O) THROUGH A RANGE OF PROGRAMS AND SERVICES THAT PROMOTE HEALING, GROWTH AND HEALTHY RELATIONSHIPS. 14 14 153 100 0 0 1963011 9893110 6185764 0 33760 46145 409770 197147 8592305 10136402 0 0 0 0 5655472 6657708 0 0 579685 3074633 3423478 8730105 10081186 -137800 55216 20569908 20951198 3755200 4092287 16814708 16858911 X CASA DE AMPARO IS RECOGNIZED AS A MAJOR FORCE IN THE FIELD OF CHILD ABUSE PREVENTION. PARTNERING WITH THE GREATER SAN DIEGO COMMUNITY, WE ASSURE THAT CHILDREN AND THEIR FAMILIES RECEIVE UNIQUE AND INNOVATIVE SERVICES FOR HEALING, FOR STOPPING CHILD (CONTINUED ON SCHEDULE O) MISTREATMENT OF ANY KIND, AND FOR ENDING GENERATIONAL CYCLES OF ABUSE. THE RESULT IS A COMMUNITY WHERE CHILD ABUSE AND NEGLECT ARE NOT TOLERATED, AND WHERE CHILD ABUSE AWARENESS AND PREVENTION ARE PRIORITIES. 0 0 5417882 RESIDENTIAL SERVICES: IN FISCAL YEAR 2019-2020, CASA DE AMPARO'S RESIDENTIAL SERVICES PROGRAM PROVIDED 12,945 BEDNIGHTS OF 24-HOUR SHORT AND LONG-TERM RESIDENTIAL CARE AND SUPPORTIVE SERVICES FOR 100 CHILDREN, AGES BIRTH TO EIGHTEEN, INCLUDING PREGNANT AND PARENTING TEENS AND THEIR BABIES AND THOSE WITH SPECIAL HEALTHCARE NEEDS, WHO HAD BEEN REMOVED FROM THEIR HOMES DUE TO ABUSE OR NEGLECT. CHILDREN BENEFIT FROM A RESIDENTIAL ENVIRONMENT WHICH FOCUSES ON HEALTHY INTERACTIONS WITH PEERS AND CAREGIVERS. SERVICES INCLUDE NURSING AND HEALTHCARE, CASE MANAGEMENT, INDIVIDUAL AND GROUP COUNSELING, RECREATION, NUTRITION, INDEPENDENT LIVING AND SOCIAL SKILLS TRAINING, EDUCATION EVALUATION AND INDIVIDUALIZED SUPPORT. THE CHILDREN ARE ROUTINELY PROVIDED GROUP, FAMILY AND INDIVIDUAL COUNSELING, CRISIS INTERVENTION, THREE NUTRITIOUS MEALS, DAILY SNACKS, MENTORING BY VOLUNTEERS AND ACCESS TO CULTURAL EVENTS AND HEALTHY LEISURE ACTIVITIES. THE PROGRAM GOAL IS TO PROVIDE CHILDREN WITH AS MANY HEALTHY CHILDHOOD EXPERIENCES AS POSSIBLE AND TO NURTURE THE POTENTIAL WITHIN EACH CHILD. THE GRANT REVENUE RECEIVED FOR THIS PROGRAM (INCLUDED IN CONTRIBUTION REVENUE) WAS $5,047,291.IN APRIL 2012, CASA DE AMPARO OFFICIALLY OPENED THE CASA KIDS CAMPUS ON 11.4 ACRES OWNED BY THE ORGANIZATION IN THE TWIN OAKS VALLEY AREA OF SAN MARCOS. RESIDENTIAL SERVICES AND ADMINISTRATIVE OFFICES, FORMERLY IN OCEANSIDE, ARE NOW LOCATED ON THE NEW CAMPUS. ALSO LOCATED ON THE CASA KIDS CAMPUS ARE INLAND FAMILY VISITATION SERVICES, AND COUNSELING SERVICES. THE ACRES OF LAND ON THE CASA KIDS CAMPUS PROVIDE OPEN SPACE FOR CHILDREN AND FAMILIES INCLUDING AN OPEN PLAYING FIELD, BASKETBALL COURT, TWO AGE-APPROPRIATE PLAY STRUCTURES, BARBEQUE AND PICNIC AREAS, COMMUNITY GARDENS, BENCHES, WALKING PATHS, AND OTHER OPEN SPORTS AREAS. CONVENIENCE, ACCESSIBILITY, WELCOMING CHILD-FRIENDLY INTERIORS, AND SUSTAINABLE LANDSCAPING ADD TO A COMFORTING, HEALING AND EFFICIENT ENVIRONMENT FOR CHILDREN AND FAMILIES RECEIVING SERVICES THROUGHOUT CASA DE AMPARO'S PROGRAMS. THE FACILITY INCORPORATES DESIGN CONCEPTS TO PROVIDE A NURTURING AND CALMING ENVIRONMENT FOR CHILDREN AND FAMILIES. IN ADDITION TO BEING LEED (LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN) CERTIFIED, THE CAMPUS IS ADA (AMERICANS WITH DISABILITIES ACT) COMPLIANT AND WELL EQUIPPED TO MEET THE NEEDS OF CHILDREN AND FAMILIES, INCLUDING CHILDREN WHO ARE MEDICALLY FRAGILE OR WHO HAVE DISABILITIES. THE CAMPUS GREATLY INCREASES THE ORGANIZATION'S CAPACITY TO SERVE GREATER NUMBERS OF CHILDREN AND FAMILIES THROUGHOUT SAN DIEGO COUNTY AND TO INCREASE AND ENHANCE PROGRAMS TO MEET EVOLVING NEEDS. 1729683 NEW DIRECTIONS TRANSITIONAL HOUSING AND SUPPORT PROGRAM: IN FISCAL YEAR 2019-2020 PROVIDED 27,375 NIGHTS OF HOUSING AND SUPPORTIVE SERVICES INCLUDING JOB READINESS TRAINING AND EMPLOYMENT, CASE MANAGEMENT, HIGHER EDUCATION ACCESS/SUPPORT, FINANCIAL LITERACY & SOCIAL SKILLS EDUCATION, HEALTHY LEISURE AND TRANSPORTATION ASSISTANCE, TO HELP 75 FORMER FOSTER YOUTH, AGES 18 TO 24 AND THEIR CHILDREN. THE GOAL OF THE PROGRAM IS TO HELP CLIENTS MAKE A SUCCESSFUL TRANSITION FROM FOSTER CARE TO INDEPENDENT LIVING. SUPPORTIVE INTERVENTION IS PROVIDED BASED ON INDIVIDUAL NEEDS, TO FOSTER SKILL DEVELOPMENT, SELF-DIRECTION AND PARENTING SKILLS THAT WILL SUSTAIN THEM ONCE THEY ARE ON THEIR OWN. ASSISTANCE THAT WOULD TYPICALLY BE PROVIDED BY PARENTS, SUCH AS VEHICLE REPAIR, DENTAL/HEALTHCARE EMERGENCIES, COLLEGE APPLICATION FEES, ETC. IS PROVIDED. THE GRANT REVENUE RECEIVED FOR THE PROGRAM (INCLUDED IN CONTRIBUTION REVENUE WAS $1,531,758. 956304 COUNSELING SERVICES PROGRAM: PROVIDES TRAUMA-INFORMED THERAPY AND CASE MANAGEMENT FOR CHILDREN AND FAMILIES EXPERIENCING OR AT RISK OF CHILD ABUSE. IN FISCAL YEAR 2019-2020 COUNSELING SERVICES PROVIDED SUPPORT TO 81 CHILDREN AND FAMILIES. IN FISCAL YEAR 2019-2020 PROVIDED APPROXIMATELY 3,055 HOURS OF INDIVIDUAL, GROUP, FAMILY AND AGE APPROPRIATE PLAY THERAPY TO CHILDREN. SUPPORT ALSO INCLUDES FACILITATION OF PSYCHIATRIC AND PSYCHOLOGICAL SERVICES. ALL SERVICES ARE TAILORED TO THE INDIVIDUAL STRENGTHS AND NEEDS OF EACH FAMILY SYSTEM (INDIVIDUAL CHILD, INTACT FAMILY, SINGLE, YOUNG ADULT, COUPLE, ETC.). THE GRANT REVENUE RECEIVED FOR THIS PROGRAM (INCLUDED IN CONTRIBUTION REVENUE) WAS $670,898. 457457 FAMILY VISITATION SERVICES PROVIDES SUPERVISED VISITS AND PROMOTES HEALTHY FAMILY RELATIONSHIPS AND REUNIFICATION. THE GRANT REVENUE RECEIVED FOR THIS PROGRAM (INCLUDED IN CONTRIBUTION REVENUE) WAS $333.732. 457457 8561326 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 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 1 153 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X SCOTT RYDER 7605663581 325 BUENA CREEK ROAD SAN MARCOS CA 92069 TAMARA FLECK-MYERS EXECUTIVE DIRECTOR 40.00 X 174624 0 3167 SCOTT RYDER DIRECTOR OF FINANCE 40.00 X 95475 0 0 MICHELLE SUTYAK ASSOCIATE EXECUTIVE DIRECT 40.00 X 122588 0 4939 KATHY KARPE DIRECTOR OF DEVELOPMENT 40.00 X 114179 0 35 RICHARD BERWICK CHAIR OF THE BOARD 0.50 X X 0 0 0 JERRY STEIN VICE CHAIR OF THE BOARD 0.50 X X 0 0 0 KAYLEEN HUFFMAN PAST CHAIR 0.50 X X 0 0 0 VANESSA NEGRETE SECRETARY 0.50 X X 0 0 0 DEBBIE SLATTERY TREASURER 0.50 X X 0 0 0 MARY ANN BOSANAC BOARD MEMBER 0.50 X 0 0 0 LIESE CORNWELL BOARD MEMBER 0.50 X 0 0 0 MARILOU DELA ROSA BOARD MEMBER 0.50 X 0 0 0 JIM GRANT BOARD MEMBER 0.50 X 0 0 0 TIM LESMEISTER BOARD MEMBER 0.50 X 0 0 0 DUSTIN PLANTHOLT BOARD MEMBER 0.50 X 0 0 0 MICHAEL PLATIS BOARD MEMBER 0.50 X 0 0 0 SHARON STEIN BOARD MEMBER 0.50 X 0 0 0 JOHN AYALA BOARD MEMBER 0.50 X 0 0 0 506866 0 8141 3 0 1 0 0 128260 8253706 1511144 229425 9893110 32014 32014 11412 38937 0 36218 11412 2719 14131 14131 256542 128260 144755 111787 111787 5350 0 5350 5350 SUPPORT FUND 900099 79266 79266 MISCELLANEOUS REVENUE 900099 744 744 80010 10136402 0 0 243292 400793 337689 31583 31521 4944252 4164641 386269 393342 874031 746247 97550 30234 438632 363838 35441 39353 2288 2288 54669 54669 3237 3237 430298 179818 213703 36777 67089 61781 2547 2761 1053855 1025129 21562 7164 120287 114878 1551 3858 52059 26659 19798 5602 127944 118332 6818 2794 507477 469181 27166 11130 SUPPLIES 491784 483168 5964 2652 OTHER PROGRAM EXPENSE 378030 374337 2207 1486 EQUIPMENT RENTAL AND MA 134461 95628 27822 11011 10081186 8561326 940175 579685 2576459 3690405 948554 990392 526768 512282 1358121 955301 187497 109260 16770524 3694332 13253861 13076192 1718648 1617366 20569908 20951198 795416 814933 31372 456028 2928412 2821326 3755200 4092287 X 13458841 13503044 3355867 3355867 16814708 16858911 20569908 20951198 55216 -11013 0 X 0 1 X 1 0 X 8378017 9490375 7423616 8148776 9893109 43333893 8378017 9490375 7423616 8148776 9893109 43333893 377059 42956834 11836 12320 23226 28185 32014 107581 44743 80834 80010 205587 43647061 1960975 0.98420 0.98960 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2017 AMOUNT: $ 44,743. 2018 AMOUNT: $ 80,834. 2019 AMOUNT: $ 80,010. PART II, SECTION A, LINE 1 AND LINE 12 ON JUNE 21, 2018, THE FASB ISSUED ASU 2018-08: CLARIFYING THE SCOPE AND THE ACCOUNTING GUIDANCE FOR CONTRIBUTIONS RECEIVED. THIS ASU INCLUDES SPECIFIC CRITERIA TO CONSIDER WHEN DETERMINING WHETHER A CONTRACT OR AGREEMENT SHOULD BE ACCOUNTED FOR AS A CONTRIBUTION OR AS AN EXCHANGE TRANSACTION. IT ALSO PROVIDES A FRAMEWORK FOR DETERMINING WHETHER A CONTRIBUTION IS CONDITIONAL OR UNCONDITIONAL WHICH WILL AFFECT THE TIMING OF REVENUE RECOGNITION. THE DETERMINING FACTOR FOR WHETHER THE ORGANIZATION WILL ACCOUNT FOR A GRANT AS A CONTRIBUTION OR AN EXCHANGE TRANSACTION IS WHETHER THE ASSET PROVIDER IS RECEIVING COMMENSURATE VALUE IN RETURN FOR THOSE ASSETS. IF COMMENSURATE VALUE IS RECEIVED, IT IS ACCOUNTED FOR AS AN EXCHANGE TRANSACTION AND FOLLOWS REVENUE RECOGNITION OR OTHER APPLICABLE STANDARDS. IF COMMENSURATE VALUE IS NOT RECEIVED BY THE ASSET PROVIDER, IT IS ACCOUNTED FOR AS A CONTRIBUTION AND FOLLOWS CONTRIBUTION STANDARDS. IF SOME VALUE BUT NOT COMMENSURATE VALUE IS RECEIVED, THEN IT IS ACCOUNTED FOR AS BOTH AN EXCHANGE TRANSACTION AND A CONTRIBUTION. THE ORGANIZATION DETERMINED THAT THE GRANT REVENUE RECEIVED SHOULD BE CONSIDERED A CONTRIBUTION RATHER THAN PROGRAM REVENUE AND RESTATED LINES 1 AND 12 TO REFLECT THIS CHANGE. THE ORGANIZATION CONTINUES TO MEET ITS PUBLIC SUPPORT TEST. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 568023 1220 569243 548651 19372 568023 507883 40768 548651 455188 52695 507883 464614 -5827 3599 455188 0.77480 0.22520 1 0 916587 916587 14523664 3205745 11317919 671759 488587 183172 658514 658514 13076192 LAND LEASE 1019536 DEPOSITS 28587 FUNDS HELD BY COMMUNITY FOUNDATION 569243 1617366 X 10264187 -11013 144754 133741 10130446 3237 2719 5956 10136402 10219984 144754 144754 10075230 3237 2719 5956 10081186 PART V, LINE 4: DUE TO THE RELATIVELY SMALL SIZE OF ITS ENDOWMENT, THE ORGANIZATION HAS NOT ENACTED A POLICY OF SPENDING PRINCIPAL OR PRINCIPAL APPRECIATION OF THE FUNDS. THE ORGANIZATION HAS INVESTED THE FUNDS FOR TOTAL RETURN AND REINVESTS ALL INTEREST AND DIVIDENDS TO ENHANCE THE GROWTH OF THE FUNDS. THE ORGANIZATION BELIEVES IT IS BENEFICIAL TO DEFER ENDOWMENT SPENDING TO MORE RAPIDLY INCREASE THE ENDOWMENT TO A SIZE THAT WILL HAVE A MEANINGFUL IMPACT IN STABILIZING THE REVENUES OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS A QUALIFIED NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ACCOUNTING STANDARDS NOTIFICATION NO. 740-10, ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES, WHICH SETS A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFIT OF TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION USES A LOSS CONTINGENCIES APPROACH FOR EVALUATING UNCERTAIN TAX POSITIONS AND CONTINUALLY EVALUATES CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH EVENT REVENUE: 144,754. PART XI, LINE 4B - OTHER ADJUSTMENTS: SALE OF FIXED ASSETS 2,719. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH EVENT REVENUE: 144,754. PART XII, LINE 4B - OTHER ADJUSTMENTS: SALE OF FIXED ASSETS 2,719. CRYSTAL BALL GALA 369731 128260 241471 136496 2 15071 15071 8259 384802 128260 256542 144755 144755 111787 X X X 0 0 0 0 0 0 0 1 0 TAMARA FLECK-MYERS EXECUTIVE DIRECTOR 161875 0 12749 0 0 0 0 0 3167 0 177791 0 0 0 PART I, LINE 7 BONUS PAYMENTS TO EMPLOYEES ARE PERFORMANCE-BASED AND ARE APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. X 229425 FMV 0 0 1 1 PART I, LINE 32B: CASA DE AMPARO HAS A CONTRACT WITH A COMMERCIAL FUNDRAISER FOR A VEHICLE DONATION PROGRAM. DONORS DONATE THE VEHICLE TO A THIRD PARTY WHO HANDLES THE TRANSFER/DISPOSAL AND FILES ALL RELATED TAX DOCUMENTS. THE ORGANIZATION RECEIVES A CASH DONATION. FORM 990, PART VI, SECTION A, LINE 1 AS A COMMITTEE OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE THE RESPONSIBILITY OF GENERAL SUPERVISION, MANAGEMENT, STRATEGIC PLANNING AND CONTROL OF THE BUSINESS OF THE CORPORATION AND OVER ITS OFFICERS AND EXECUTIVE DIRECTOR. ALL DECISIONS OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD AT THE NEXT REGULAR MEETING. THE EXECUTIVE COMMITTEE SHALL ALSO BE RESPONSIBLE FOR DISCHARGING ANY TASKS ASSIGNED BY THE BOARD OF DIRECTORS. THERE IS ONE MEMBER OF THE BOARD WHO IS NON-VOTING MEMBERS. IN TOTAL, THERE ARE 14 VOTING MEMBERS AND ONE NON-VOTING MEMBER. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS SHARON STEIN AND JERRY STEIN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE AUDIT COMMITTEE AND ACCOUNTING FIRM STAFF IN A SCHEDULED MEETING. THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF DIRECTORS FOR THEIR APPROVAL. THE AUDIT COMMITTEE PRESENTS THE FORM 990 AND IT IS REVIEWED WITH THE ENTIRE BOARD. FORM 990, PART VI, SECTION B, LINE 12C EACH JANUARY, ALL BOARD MEMBERS READ AND SIGN THE CONFLICT OF INTEREST DISCLOSURE FORM AT THE REGULAR BOARD MEETING. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AS THE EDUCATION TOPIC FOR JANUARY. EACH DIRECTOR OR OFFICER OF CASA HAS A DUTY TO DISCLOSE TO THE BOARD (AND TO ANY APPLICABLE COMMITTEE OF THE BOARD) THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OR ACTION BY CASA IN WHICH SUCH DIRECTOR HAS ANY CONFLICTS. THE DISCLOSURE REQUIRED UNDER #1 (ABOVE) MUST BE MADE, TO THE EXTENT POSSIBLE, PRIOR TO ANY CONSIDERATION OF SUCH PROPOSED TRANSACTION OR ACTION BY THE BOARD OR BY ANY APPLICABLE COMMITTEE OF THE BOARD. IF A DIRECTOR OR OFFICER DOES NOT RECOGNIZE THE EXISTENCE OF A CONFLICT PRIOR TO THE BOARD'S DECISION REGARDING THE TRANSACTION, THE BOARD MEMBER HAS A DUTY TO DISCLOSE THE MATERIAL FACTS OF THE CONFLICT AS SOON AS THE CONFLICT IS RECOGNIZED. THE DIRECTOR OR OFFICER HAVING A CONFLICT SHALL NOT PARTICIPATE IN THE DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION AND SHALL RETIRE FROM THE ROOM DURING DELIBERATIONS EXCEPT TO THE EXTENT HE OR SHE HAS BEEN INVITED BY THE BOARD OR COMMITTEE TO PARTICIPATE, AFTER CONSIDERATION OF THE SIGNIFICANCE TO CASA OF THE DISCLOSED CONFLICT. THE BOARD OR COMMITTEE MAY ALSO REQUEST THAT HE OR SHE PROVIDE CASA WITH ANY RELEVANT INFORMATION KNOWN TO THE DIRECTOR REGARDING THE MATTER. ANY PROPOSED TRANSACTION OR ACTION IN WHICH THE BOARD HAS DETERMINED THAT A DIRECTOR OR OFFICER HAS A CONFLICT OF INTEREST MUST BE APPROVED BY AT LEAST 2/3RD'S OF THE DIRECTORS ENTITLED TO VOTE OTHER THAN THE INTERESTED DIRECTOR(S) AT A SCHEDULED MEETING. WHEN THERE IS ANY DOUBT AS TO WHETHER A CONFLICT EXISTS, THE MATTER SHALL BE RESOLVED BY ACTION OF THE BOARD, NOT INCLUDING THE PARTICIPATION OF THE INDIVIDUAL WHOSE POTENTIAL CONFLICT IS AT ISSUE. ALL DIRECTORS AND OFFICERS ARE OBLIGATED TO NOTIFY THE BOARD IF THEY BELIEVE AN INDIVIDUAL DIRECTOR OR OFFICER HAS FAILED TO PROFFER DISCLOSURE OF A CONFLICT THEY BELIEVE TO BE AT HAND, AND THE AFOREMENTIONED PROCEDURE (RESOLUTION BY ACTION OF THE BOARD, NOT INCLUDING THE PARTICIPATION OF THE INDIVIDUAL WHOSE POTENTIAL CONFLICT IS AT ISSUE) SHALL BE EMPLOYED BY THE BOARD IN ALL SUCH INSTANCES. THE DECISION AND VOTE OF THE BOARD REGARDING ANY CONFLICT SHALL BE FULLY RECORDED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR, SHALL BE CONSIDERED IN A FAIR AND INFORMED MANNER, TAKING INTO CONSIDERATION THE EXTERNAL ECONOMIC CLIMATE AND THE FINANCIAL CONDITION OF THE ORGANIZATION. RISK TO THE SHORT AND LONG TERM FINANCIAL HEALTH OF THE ORGANIZATION IS THE OVERRIDING CONSIDERATION. BOARD MEMBERS ARE NOT COMPENSATED. THE PROCEDURE FOR DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION REQUIRES THE FULL BOARD TO CONSIDER COMPENSATION ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.