2021-09-10T10:45:51-05:00 2020-12-31 941254756 HOOD & STRONG LLP 275 BATTERY STREET STE 900 SAN FRANCISCO CA 94111 990 2020-01-01 952996648 FILOLI CENTER FILO 6503648300 86 CANADA ROAD WOODSIDE CA 94062 KARA NEWPORT CHIEF EXECUTIVE OFFICER 6503648300 2021-09-07 1 KARA NEWPORT 999009999 MAGA E KISRIEV P01008919 4157810793 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z FILOLI KARA NEWPORT 86 CANADA ROAD WOODSIDE CA 94062 8812759 0 X WWW.FILOLI.ORG X 1976 CA A HISTORIC ESTATE, GARDEN, AND NATURE PRESERVE DEDICATED TO SHARING STORIES OF CALIFORNIA HISTORY. 25 24 98 366 0 0 1476621 1370018 6136886 4043283 32567 306664 924078 824618 8570152 6544583 0 0 0 0 5122334 4063102 0 0 435648 3272822 2818978 8395156 6882080 174996 -337497 20693904 22042956 931934 1161587 19761970 20881369 X FILOLI IS DEDICATED TO CONNECT OUR RICH HISTORY WITH A VIBRANT FUTURE THROUGH BEAUTY, NATURE AND SHARED STORIES. WE ENVISION A TIME WHEN ALL PEOPLE HONOR NATURE, VALUE UNIQUE EXPERIENCES, AND APPRECIATE BEAUTY IN EVERYDAY LIFE. 0 1 1126099 0 0 PRESERVATION/GARDENS: PRESERVATION WORK ENCOMPASSES THE 54,000 SQ. FT. MODIFIED GEORGIAN ESTATE HOUSE, 16 ACRES OF FORMAL GARDENS, HISTORIC FULLY FUNCTIONAL GREENHOUSES, AND A NUMBER OF OUTBUILDINGS AND STRUCTURES. FILOLI IS OPERATED TODAY AS A PUBLIC GARDEN, CULTURAL CENTER, AND MUSEUM. SIXTEEN ACRES OF FORMAL GARDENS ARE DIVIDED INTO A NUMBER OF SEPARATE GARDEN ROOMS CONTAINING ANNUAL BEDS, LAWNS, HEDGES, AND SPECIMEN TREES AND SHRUBS. ANNUALS ARE GROWN IN FILOLI'S HISTORIC GREENHOUSES AND PLANTED IN THE GARDENS EACH YEAR. IRISH YEW, OLIVES AND OLD COAST LIVE OAKS ARE THE DOMINANT TREES. FOURTEEN HORTICULTURISTS MAINTAIN THE GARDENS ALONG WITH FELLOWS, STUDENT INTERNS AND GARDEN VOLUNTEERS. 452118 0 40966 EDUCATION & INTERPRETATION: FILOLI OFFERS DYNAMIC AND ENGAGING EDUCATIONAL OPPORTUNITIES FOR LOCAL K-12 STUDENTS, ADULTS AND FAMILIES TO DEEPEN THEIR CONNECTION TO CALIFORNIA HISTORY, NATURE, VISUAL ARTS AND CULTURAL TRADITIONS. IN 2020 FILOLI OFFERED FAMILY FIELD TRIPS, WHICH ALLOWED FAMILIES WITH CHILDREN DOING DISTANCE LEARNING AS A RESULT OF THE PANDEMIC TO GET OUTSIDE AND LEARN IN SAFE WAYS WHILE IMMERSED IN THE NATURAL ENVIRONMENT. 429259 0 2531310 PUBLIC ENGAGEMENT/VISITOR SERVICES: FILOLI WELCOMES OVER 190,000 VISITORS ANNUALLY AND HAS OVER 11,000 MEMBERS. VISITORS CAN EXPLORE ON A SELF-GUIDED TOUR OF THE ESTATE AND GARDENS AND LEARN THROUGH INTERPRETIVE INFORMATION ABOUT HOW FILOLI REPRESENTS MANY IMPORTANT ASPECTS OF CALIFORNIA HISTORY. FILOLI STRIVES TO BE INCLUSIVE AND WELCOMING TO A DIVERSE AUDIENCE FROM THE BAY AREA AND INTERNATIONALLY. DUE TO THE PANDEMIC IN 2020, FILOLI OFFERED VIRTUAL TOURS AND INFORMATIONAL EVENTS FOR MEMBERS AND VISITORS, INCLUDING DAILY INSTAGRAM STORIES FROM FILOLI'S DIRECTOR OF HORTICULTURE. THOUSANDS OF FILOLI VISITORS ENJOYED SAFE, SOCIALLY DISTANCED SELF-GUIDED NATURE HIKES AND GARDEN WALKS IN THE GARDEN AND HOUSE. 3263158 0 2266109 COLLECTION, GIFT SHOP, MEMBERSHIP PROGRAMS, EVENTS, AND VOLUNTEER SERVICES. PRESERVATION/HOUSE AND COLLECTION: THIS HISTORIC ESTATE WAS BUILT IN 1915-1917, AND REMAINS ONE OF THE ONLY CONTINUOUSLY OPERATING COUNTRY ESTATES IN CALIFORNIA. IN 2020, PRESERVATION WORK FOR THE 54,000 SQUARE FOOT MODIFIED GEORGIAN ESTATE HOUSE INCLUDED RESTORATION OF THE DRAWING ROOM AND THE TROPHY ROOM.FILOLI MAINTAINS A FULL EXHIBIT OF PERIOD PIECES WHICH ARE DISPLAYED THROUGHOUT THE FIRST FLOOR OF THE MANSION, DEPICTING LIFE WITHIN A CALIFORNIA ESTATE AT THE TURN OF THE 20TH CENTURY. THE COLLECTION INCLUDES UPWARDS OF ABOUT 5,000 ARTIFACTS, SOME OF WHICH ARE ON LOAN FROM THE NATIONAL TRUST OF HISTORIC PRESERVATION. TWO CURATORS MAINTAIN THE COLLECTION, BOTH IN TERMS OF PRESERVATION AND DISPLAY. 3263158 0 2266109 5270634 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 45 0 1 98 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 24 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 1 0 CA X X AYAKO FUKUDOME 6503648300 86 CANADA ROAD WOODSIDE CA 94062 KARA NEWPORT CHIEF EXECUTIVE OFFICER 40.00 X X 281939 0 29496 DAVID WOLLENBERG PRESIDENT 2.00 X X 0 0 0 CAROLYN DALEY PAST PRESIDENT 2.00 X X 0 0 0 CAROL MORAN VICE PRESIDENT 2.00 X X 0 0 0 DONALD DEFEVER SECRETARY 2.00 X X 0 0 0 RON PEYTON TREASURER 2.00 X X 0 0 0 DONNA COLSON DIRECTOR 1.00 X 0 0 0 JALEH DAIE DIRECTOR 1.00 X 0 0 0 JEFF DEATON DIRECTOR 1.00 X 0 0 0 ROBERT FOUNTAIN DIRECTOR 1.00 X 0 0 0 SAPNA MARFATIA DIRECTOR 1.00 X 0 0 0 BOB NIBBI DIRECTOR 1.00 X 0 0 0 WILLEM RACKE DIRECTOR 1.00 X 0 0 0 ANA ROTH DIRECTOR 1.00 X 0 0 0 BARBARA SEIPP DIRECTOR 1.00 X 0 0 0 LAURA SIMONDS DIRECTOR 1.00 X 0 0 0 MICHAEL SMITH DIRECTOR 1.00 X 0 0 0 KATHY TRAFTON DIRECTOR 1.00 X 0 0 0 BRIAN TURNER DIRECTOR 1.00 X 0 0 0 DAVID WESSEL DIRECTOR 1.00 X 0 0 0 LESLIE WITT DIRECTOR 1.00 X 0 0 0 MARY WHITE DIRECTOR 1.00 X 0 0 0 JEFF YODER DIRECTOR 1.00 X 0 0 0 NANCY YOUNG DIRECTOR 1.00 X 0 0 0 ALAN ZAFRAN DIRECTOR 1.00 X 0 0 0 AYAKO FUKUDOME CHIEF FINANCIAL OFFICER 40.00 X 170431 0 8263 ALEXANDER FERNANDEZ CHIEF OPERATING OFFICER 40.00 X 108535 0 65898 SUSAN O'SULLIVAN CHIEF EXTERNAL RELATIONS OFFICER 40.00 X 110980 0 4934 PRIYA YADAV DIRECTOR OF HUMAN RESOURCES 40.00 X 106534 0 5484 778419 0 114075 5 0 1 0 ROYAL CLEANING AGENCY 2449 CENTENNIAL LANE HAYWARD CA 94541 JANITORIAL SERVICES 151768 NELSON BYRD WOLTZ LANDSCAPE ARCHITECTS 310 EAST MARKET STREET CHARLOTTESVILLE VA 22902 MASTER PLAN CONSULTING 150245 BAYSIDE BUSINESS FORMS 430 N CANAL STREET UNIT 9 SOUTH SAN FRANCISCO CA 94080 PRINTING SERVICES 119569 3 180818 10000 1179200 7524 1370018 PROGRAMS AND BENEFITS 712190 2769672 2769672 MEMBERSHIP DUES 712190 1273611 1273611 4043283 108280 108280 65877 0 65877 65877 65877 1930205 1078 1732302 597 197903 481 198384 198384 31460 180818 67821 -36361 -36361 1110900 467456 643444 643444 MISC INCOME 900099 120510 120510 DEACESSION OF MUSEUM O 900099 19304 19304 FFCRA TAX CREDIT 900099 11844 11844 151658 6544583 4838385 0 336180 466684 111913 326792 27979 2870386 2344608 314200 211578 95332 65740 22548 7044 355348 312129 19942 23277 275352 209374 46609 19369 15237 15237 36035 36035 8387 8387 329496 279287 32774 17435 76241 64946 11295 112983 78305 21825 12853 230467 176176 37856 16435 692477 603373 72008 17096 20383 15156 4139 1088 9910 4274 4836 800 403624 302718 100906 125879 84115 39692 2072 PROGRAMS & MEMB BENEFIT 265552 237809 12255 15488 BANK & CREDIT CARD PROC 180571 145967 24352 10252 PRINTING & PUBLICATIONS 126208 83953 4872 37383 GARDEN SUPPLIES & SVCS 112820 112820 0 0 72708 37971 30533 4204 6882080 5270634 1175798 435648 1858235 2179511 357704 1749898 185069 31555 32005 71612 233384 284105 179412 148172 13908599 8349001 5886298 5559598 11897592 11958576 64205 59929 20693904 22042956 751417 833903 180517 327684 931934 1161587 X 19302161 20283386 459809 597983 19761970 20881369 20693904 22042956 -337497 1456896 0 X 0 1 X 1 0 X 1154301 1092443 1384708 1476621 1370018 6478091 5730717 5583212 6676198 7587611 5305841 30883579 6885018 6675655 8060906 9064232 6675859 37361670 73300 127614 120157 130400 157660 609131 0 73300 127614 120157 130400 157660 609131 36752539 722216 1852231 925762 123694 174157 3798060 722216 1852231 925762 123694 174157 3798060 57069 64350 52265 31460 205144 7607234 8584955 9051018 9240191 6881476 41364874 0.88850 0.87950 0.09180 0.10440 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GROSS INCOME FROM FUNDRAISING EVENTS - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 57,069. 2018 AMOUNT: $ 64,350. 2019 AMOUNT: $ 48,840. 2020 AMOUNT: $ 31,460. GROSS INCOME FROM GAMING - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 3,425. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 551844 551844 11479632 6775276 4704356 1641950 1441556 200394 235173 132169 103004 5559598 X 8141952 1456896 81038 1537934 6604018 8387 -67822 -59435 6544583 7022553 81038 67822 148860 6873693 8387 8387 6882080 PART III, LINE 4: FILOLI IS DEDICATED TO CONNECTING OUR RICH HISTORY WITH A VIBRANT FUTURE THROUGH BEAUTY, NATURE AND SHARED STORIES. WE ENVISION A TIME WHEN ALL PEOPLE HONOR NATURE, VALUE UNIQUE EXPERIENCES, AND APPRECIATE BEAUTY IN EVERYDAY LIFE. THE PRESERVATION OF WORKS OF ART CONTAINED IN THE HISTORIC BUILDINGS AND SURROUNDING GARDENS IS CONSISTENT WITH THE ORGANIZATION'S EXEMPT PURPOSE AND MISSION. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) 958, FILOLI'S MUSEUM OBJECT COLLECTION, LIBRARY COLLECTION, AND LIVING COLLECTION QUALIFY AS COLLECTIONS. COLLECTION ITEMS ACQUIRED THROUGH PURCHASE ARE RECOGNIZED AS ACCESSIONS AND DECREASE NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH NET ASSETS WITHOUT DONOR RESTRICTION OR RESULT IN A RELEASE ON THE STATEMENT OF ACTIVITIES OF NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH ASSETS WITH DONOR RESTRICTION. COLLECTION ITEMS ARE SOLD SOLELY FOR THE ADVANCEMENT OF FILOLI'S MISSION AND THE ENHANCEMENT OF ITS COLLECTIONS. PROCEEDS FROM ITEMS SOLD ARE USED FOR THE ACQUISITION OF NEW COLLECTION ITEMS OR THE DIRECT CARE, PRESERVATION, AND CONSERVATION OF EXISTING COLLECTIONS. FILOLI DEFINES DIRECT CARE IN ACCORDANCE WITH THE AMERICAN ALLIANCE OF MUSEUMS' GUIDELINES, THAT IS, AN INVESTMENT THAT ENHANCES THE LIFE, USEFULNESS OR QUALITY OF COLLECTIONS, THEREBY ENSURING THE PROCEEDS WILL CONTINUE TO BENEFIT THE PUBLIC. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED IN THE STATEMENT OF ACTIVITIES BASED ON THE NATURE, ABSENCE OR EXISTENCE OF THE ORIGINAL DONOR-IMPOSED RESTRICTIONS. MUSEUM OBJECT AND LIBRARY COLLECTION ITEMS ARE INVENTORIED AND APPROPRIATELY CARED FOR, BY IN-HOUSE CURATORS TO PRESERVE THE COLLECTION'S INTEGRITY. SIMILARLY, THE LIVING COLLECTIONS ARE INVENTORIED AND APPROPRIATELY CARED FOR BY HORTICULTURISTS. FILOLI MAINTAINS MUSEUM OBJECTS WHICH ARE ON LOAN FROM VARIOUS SOURCES. THE MAJORITY OF SUCH "ON LOAN" ITEMS ARE THE PROPERTY OF THE NATIONAL TRUST. FILOLI MAINTAINS RECORDS OF SUCH ITEMS BUT DOES NOT RECORD THE VALUE OF SUCH ON ITS STATEMENT OF FINANCIAL POSITION. PART X, LINE 2: FILOLI IS A TAX-EXEMPT ORGANIZATION PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED BUSINESS INCOME. MANAGEMENT HAS EVALUATED FILOLI'S TAX POSITIONS AND CONCLUDED THAT FILOLI HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2020 OR 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE -67,822. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 67,822. GALA 161028 141888 19140 1600 32091 2610 10490 HOLIDAY OPENING 51250 38930 12320 2465 16159 1300 1106 212278 180818 31460 4065 48250 3910 11596 67821 -36361 X 1 1 X X X 0 0 0 0 0 0 0 0 0 KARA NEWPORT CHIEF EXECUTIVE OFFICER 231759 0 50000 0 180 0 11400 0 18096 0 311435 0 0 0 AYAKO FUKUDOME CHIEF FINANCIAL OFFICER 169756 0 500 0 175 0 6810 0 1453 0 178694 0 0 0 ALEXANDER FERNANDEZ CHIEF OPERATING OFFICER 107704 0 500 0 331 0 4606 0 61292 0 174433 0 0 0 PART I, LINE 1A RESIDENCE ON PROPERTY IS PROVIDED TO THE CHIEF OPERATING OFFICER AT A REDUCED RENT. THE CHIEF OPERATING OFFICER IS REQUIRED TO LIVE ON PROPERTY FOR EMERGENCIES AND SAFETY OF THE HISTORIC HOUSE AND GARDENS ON THE 654-ACRE ESTATE. THE NONTAXABLE VALUE OF SUCH BENEFIT WAS $44,100. X WINE 6 7524 FMV 1 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS REPRESENTS THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS DONATED. PART I, LINE 33: NO AMOUNT WAS REPORTED ON FORM 990, PART VIII, LINE 1G AND SCHEDULE M, PART I, LINE 1 FOR DONATIONS OF WORKS OF ART BECAUSE THE CENTER DID NOT CAPITALIZE ITS COLLECTIONS, AS ALLOWED UNDER FINANCIAL STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 958-360-25 (ASC 958-360-25) (FORMERLY SFAS 116). FORM 990, PART I, LINE 6: SINCE THE MIDDLE OF MARCH 2020, FILOLI'S VOLUNTEER PROGRAM WAS OFFLINE DUE TO THE PANDEMIC AND ITS SAFETY REQUIREMENTS. CONSEQUENTLY, THE NUMBER OF HOURS VOLUNTEERS SERVED DURING THE TAX YEAR DECREASED TO APPROXIMATELY 6,000 HOURS. FORM 990, PART III, LINE 3 ON MARCH 16, 2020, THE INDIVIDUAL GOVERNMENTS OF THE GREATER SAN FRANCISCO BAY AREA (WHICH INCLUDES SAN MATEO COUNTY) ANNOUNCED A MANDATORY SHELTER IN PLACE ORDER FOR ALL RESIDENTS IN THE AREA DUE TO THE COVID-19 PANDEMIC. THE ORDERS REQUIRED THAT ALL NONESSENTIAL BUSINESSES CLOSE UNTIL THE ORDERS WERE LIFTED. AS A RESULT, FILOLI WAS FORCED TO CLOSE AND MAKE SOME IMMEDIATE OPERATIONAL ADJUSTMENTS, INCLUDING CANCELLATION OF VARIOUS PROGRAMS AND STAFF REDUCTIONS. ON MAY 11, 2020, ACCORDING TO THE UPDATED COUNTY HEALTH OFFICER ORDER, FILOLI WAS ALLOWED TO PARTIALLY REOPEN WITH A REDUCED CAPACITY. MODIFICATIONS HAVE BEEN MADE TO OPERATIONS IN ACCORDANCE WITH CONTINUOUSLY CHANGING STATE AND LOCAL GOVERNMENTAL ORDERS, INCLUDING BUT NOT LIMITED TO, LIMITING OCCUPANCY TO PROVIDE FOR SOCIAL DISTANCING, CHANGING THE FORMAT OF PROGRAM SERVICE DELIVERIES AND REQUIRING EMPLOYEES AND VISITORS TO WEAR FACE COVERINGS. PROGRAMS INCLUDING EDUCATION CLASSES, PUBLIC EVENTS AND VOLUNTEER PROGRAMS WERE SUSPENDED. FORM 990, PART VI, SECTION A, LINE 8B DURING 2020, NOT ALL COMMITTEE MEETINGS HAD FORMALLY APPROVED MINUTES, WHILE ALL COMMITTEES REPORTED THEIR MEETING DISCUSSION TO THE BOARD WHICH WAS DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT (CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER) REVIEWED THE FORM 990 PROVIDED BY THE TAX PREPARING FIRM. UPON SATISFACTION MANAGEMENT PROVIDED A COMPLETE COPY OF THE FORM 990 TO THE BOARD AUDIT COMMITTEE FOR A DETAILED REVIEW. UPON THE AUDIT COMMITTEE'S REVIEW AND APPROVAL. A PUBLIC DISCLOSURE COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C FILOLI CENTER FOLLOWS A CONFLICT OF INTEREST POLICY DESIGNED TO FOSTER PUBLIC CONFIDENCE IN THE INTEGRITY OF THE ORGANIZATION AND TO PROTECT THE ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A BOARD MEMBER, OFFICER, THE TOP MANAGEMENT OFFICIAL, THE TOP FINANCIAL OFFICIAL, ANY PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION, OR OTHER INSIDER PERSON, OR AN EMPLOYEE. BOARD MEMBERS, OFFICERS, THE TOP MANAGEMENT OFFICIAL, THE TOP FINANCIAL OFFICIAL, AND KEY EMPLOYEES ARE REQUIRED ANNUALLY TO DISCLOSE DESCRIPTION OF INTEREST THAT COULD LEAD TO A CONFLICT OF INTEREST. WITH REGARD TO AN EMPLOYEE, THE CHIEF EXECUTIVE OFFICER SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. WITH REGARD TO AN INSIDER PERSON, THE BOARD SHALL DETERMINE IF A CONFLICT EXISTS. ONCE A CONFLICT OF INTEREST HAS BEEN FOUND WITH REGARD TO AN EMPLOYEE THE CHIEF EXECUTIVE OFFICER DECIDES THE APPROPRIATE RESPONSE TAKING INTO CONSIDERATION THE SERIOUSNESS OF THE CONFLICT. WITH REGARD TO AN INSIDER PERSON THE BOARD SHALL DECIDE WHAT MEASURES ARE NEEDED TO PROTECT THE ORGANIZATION'S INTERESTS IN LIGHT OF THE NATURE AND SERIOUSNESS OF THE CONFLICT. TO DECIDE WHETHER TO ENTER INTO THE TRANSACTIONS AND, IF SO, TO ENSURE THAT THE TERMS OF THE TRANSACTION ARE APPROPRIATE. IN THE CASE OP AN INSIDER WHO IS A BOARD MEMBER THE BOARD MEMBER SHALL NOT VOTE ON ANY TRANSACTION IN WHICH THE BOARD MEMBER HAS AN INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ANNUALLY REVIEWS THE CHIEF EXECUTIVE OFFICER AGAINST A LIST OF GOALS DETERMINED ANNUALLY. THE BOARD WILL REVIEW THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER WHILE THE CHIEF EXECUTIVE OFFICER EVALUATES THIS POSITION. ALL OTHER KEY EMPLOYEES ARE EVALUATED BY THE CHIEF EXECUTIVE OFFICER. THE ORGANIZATION ASSESSED THE GOING RATE FOR THE CHIEF EXECUTIVE OFFICER POSITION BASED ON THE ORGANIZATION SIZE, GEOGRAPHIC LOCATION, AND COMPLEXITY. ALL KEY POSITIONS ARE BUDGETED AND SUCH BUDGET IS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE WHO PROVIDES ITS RECOMMENDATION TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SBC. 6104(0). FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.