2021-10-19T10:13:26-05:00 2021-06-30 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2020-07-01 261965495 THE GREY MUZZLE ORGANIZATION GREY 9195290309 14460 FALLS OF NEUSE RD STE 149-269 RALEIGH NC 276148227 JIM PIKULA TREASURER 9195290309 2021-10-14 1 JIM PIKULA 999009999 JENNY TARKOWSKI CPA P00634290 6082744020 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X JIM PIKULA 14460 FALLS OF NEUSE RD STE 149-269 RALEIGH NC 276148227 1252522 0 X WWW.GREYMUZZLE.ORG X 2008 WA TO IMPROVE THE LIVES OF SENIOR HOMELESS DOGS AND TO SUPPORT THE DEVELOPMENT OF PROGRAMS AT ANIMAL WELFARE ORGANIZATIONS THAT SPECIFICALLY ASSIST SENIOR DOGS. 9 9 0 61 0 0 1046818 1244860 0 0 385 1131 2281 6531 1049484 1252522 513742 654743 0 0 106798 0 0 0 91163 94107 229624 714647 884367 334837 368155 530324 903772 20633 25926 509691 877846 X THE GREY MUZZLE ORGANIZATION IMPROVES THE LIVES OF AT-RISK SENIOR DOGS BY PROVIDING FUNDING AND RESOURCES TO ANIMAL SHELTERS, RESCUE ORGANIZATIONS, SANCTUARIES, AND OTHER NON-PROFIT GROUPS NATIONWIDE. 0 0 729045 654743 6531 IF YOU'RE FORTUNATE, YOU HAVE LIVED, OR CURRENTLY LIVE, WITH AN OLD DOG. AS CHERISHED COMPANIONS, THE OLD DOGS IN OUR LIVES ENRICH OUR DAYS FOR AS LONG AS WE ARE PRIVILEGED TO HAVE THEM.YOU MAY FIND IT INCONCEIVABLE THEN THAT A TREASURED MEMBER OF THE FAMILY WOULD BE TOSSED AWAY WHEN SIGNS OF OLD AGE APPEAR, WHEN EXTRA CARE IS REQUIRED, OR AFTER THE KIDS LEAVE HOME. BUT THIS IS ALL TOO COMMON. OLD DOGS ARE LEFT AT SHELTERS, OR SIMPLY TURNED LOOSE OR LEFT BEHIND, CONFUSED AND FRIGHTENED. ABANDONMENT CAN ALSO HAPPEN RIGHT AT HOME - OLD DOGS WHO ARE NO LONGER WANTED ARE SOMETIMES BANISHED TO THE GARAGE OR EXILED TO THE BACK YARD WITH LITTLE HUMAN COMPANIONSHIP. AND SADLY, SOMETIMES PEOPLE OR FAMILIES WHO LOVE THEIR OLD DOG ARE FORCED TO GIVE THE DOG UP DUE TO DIFFICULT CIRCUMSTANCES.CURRENTLY THERE ARE VERY FEW RESCUE GROUPS IN THE UNITED STATES THAT SPECIALIZE IN HELPING HOMELESS SENIOR DOGS, THOUGH OLDER DOGS ARE FOUND IN EVERY MUNICIPAL ANIMAL SHELTER AND HUMANE SOCIETY AND WITH RESCUE LEAGUES OF ALL SHAPES AND SIZES. THERE IS A GREAT NEED FOR SPECIAL PROGRAMS THAT ARE UNIQUE TO OLD DOGS, SUCH AS HOSPICE CARE AND HEALTH CARE PROGRAMS FOR DOGS IN LOVING HOMES WHOSE PEOPLE MAY NEED A LITTLE FINANCIAL ASSISTANCE AS THEIR DOG AGES. WE BELIEVE MUCH MORE CAN BE DONE.GREY MUZZLE HELPS ANIMAL WELFARE ORGANIZATIONS NATIONWIDE TO PROVIDE CARE, COMFORT, AND LOVING HOMES FOR OLD DOGS. THE ORGANIZATIONS WE SUPPORT ARE CHOSEN CAREFULLY AND ALL HAVE A COMMITMENT TO SENIOR DOGS.WE DO THIS BY RAISING MONEY THAT IS DISTRIBUTED ANNUALLY, VIA GRANTS, TO ANIMAL WELFARE ORGANIZATIONS AND RESCUE GROUPS. THESE FUNDS ARE RAISED THROUGH PUBLIC DONATIONS; WE ARE NOT A PRIVATELY ENDOWED FOUNDATION.BY PROVIDING SUPPORT THROUGH GRANTS, WE HELP TO BUILD PROGRAMS AROUND THE COUNTRY THAT MEET THE SPECIAL NEEDS OF SENIOR DOGS. WE SUPPORT ONLY PROGRAMS RUN BY NONPROFIT ANIMAL WELFARE ORGANIZATIONS, RIGOROUSLY EVALUATE EACH ORGANIZATION WE SUPPORT, AND REQUIRE ACCOUNTABILITY.EXAMPLES OF PROGRAMS THAT GREY MUZZLE SUPPORTS ARE: HOSPICE PROGRAMS FOR SENIOR DOGS WHO HAVE LIFE-LIMITING CONDITIONS; DENTAL CARE; MEDICAL ASSISTANCE AND BEDS FOR OLD DOGS AT SHELTERS AND RESCUES; SENIOR-FOR-SENIOR ADOPTION PROGRAMS, HELPING SENIOR CITIZENS ADOPT SENIOR DOGS. 729045 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NC ND NH NJ NM NY OH OK OR PA SC TN UT VA AK CO CT DC ME MO WA WV X X JIM PIKULA 9195290309 14460 FALLS OF NEUSE RD STE 149-269 RALEIGH NC 276148227 X DENISE FLECK PRESIDENT 10.00 X X 0 0 0 KRISTIN KORZEKWA SECRETARY 3.00 X X 0 0 0 JIM PIKULA TREASURER (FROM OCT 2020) 7.00 X X 0 0 0 ALYSSA O'BRIEN TREASURER (THRU NOV) 7.00 X X 0 0 0 MARK CASIAS DIRECTOR 3.00 X 0 0 0 JENNIFER KACHNIC DIRECTOR 3.00 X 0 0 0 MARC ZARETSKY DIRECTOR (FROM OCT 2020) 3.00 X 0 0 0 LEAH CRIBB DIRECTOR 3.00 X 0 0 0 SHARON YATEMAN DIRECTOR 3.00 X 0 0 0 KELLI CHICKOS VICE PRESIDENT 3.00 X X 0 0 0 THOMAS PISKORSKI DIRECTOR (THRU NOV) 3.00 X 0 0 0 LISA LUNGHOFER EXECUTIVE DIRECTOR 27.00 X 0 0 0 0 0 0 0 0 0 0 MAKING GOOD WORK 330 CHESTERTOWN STREET GAITHERSBURG MD 20878 MANAGEMENT SERVICES 113872 1 1244860 117875 1244860 1131 1131 6531 0 6531 6531 1252522 0 0 7662 654743 654743 106793 54464 8544 43785 126 126 7100 7100 59472 8583 28662 22227 7468 3734 1867 1867 30114 564 12899 16651 12716 3629 2454 6633 1398 1398 4437 3328 1109 884367 729045 64159 91163 48969 135510 472634 733611 6920 24853 1801 9798 530324 903772 20633 25926 20633 25926 X 507630 856253 2061 21593 509691 877846 530324 903772 368155 0 X 0 1 X 1 0 X 369289 468999 698901 1046818 1244860 3828867 369289 468999 698901 1046818 1244860 3828867 1033037 2795830 1013 383 591 385 1131 3503 3832370 10667 0.72950 0.67240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1250902 -1620 -1620 1252522 0 1252522 882747 -1620 -1620 884367 0 884367 1 MEDICAL ANIMAL FIX 12226 SAN PABLO AVE RICHMOND CA 94805 943297241 501(C)(3) 10000 KEEPING SENIOR DOGS IN HOMES ASHEVILLE HUMANE SOCIETY 14 FOREVER FRIEND LANE ASHEVILLE NC 28806 561444098 501(C)(3) 10000 MEDICAL AUSTIN HUMANE SOCIETY 124 W ANDERSON LANE AUSTIN TX 78752 746013665 501(C)(3) 10000 MEDICAL AUSTIN PETS ALIVE 1156 W CESAR CHAVEZ STREET AUSTIN TX 78703 742893360 501(C)(3) 10000 MEDICAL MEDICAL CAROLINA POODLE RESCUE 6705 UNION HIGHWAY PACOLET SC 29372 203192287 501(C)(3) 10000 MEDICAL ANIMAL RESCUE OF NEW ORLEANS INC 1219 COLISEUM STREET NEW ORLEANS LA 70123 510569173 501(C)(3) 10000 DENTAL CHARLOTTESVILLE-ALBEMARLE SPCA 3355 BERKMAR DR CHARLOTTESVILLE VA 22901 540595009 501(C)(3) 10000 MEDICAL CONNECTICUT HUMANE SOCIETY 701 RUSSELL ROAD NEWINGTON CT 06111 060667605 501(C)(3) 7500 MEDICAL DELAWARE VALLEY GOLDEN RETRIEVER RESCUE 60 VERA CRUZ RD REINHOLDS PA 17569 232775413 501(C)(3) 10000 MEDICAL ANIMAL RESCUE INC 2 HERITAGE FARM DRIVE NEW FREEDOM PA 17349 232180310 501(C)(3) 9200 MEDICAL AUSTIN BOXER RESCUE PO BOX 14421 AUSTIN TX 78761 421688441 501(C)(3) 10000 HOSPICE FOUNDATION FOR ANIMAL CARE AND EDUCATION 10505 SORRENTO VALLEY ROAD STE 175 SAN DIEGO CA 92121 205333261 501(C)(3) 10000 MEDICAL MEDICAL BIRCHBARK FOUNDATION PO BOX 1903 MONTEREY CA 93942 812531220 501(C)(3) 10000 DENTAL BROTHER WOLF ANIMAL RESCUE PO BOX 8195 ASHEVILLE NC 28814 208787719 501(C)(3) 10000 MEDICAL FOREVER LOVED PET SANCTUARY PO BOX 12142 SCOTTSDALE AZ 85267 274552987 501(C)(3) 7380 MEDICAL DENTAL FRIENDS OF PALM SPRINGS ANIMAL SHELTER 4575 E MESQUITE AVE PALM SPRINGS CA 92264 330731853 501(C)(3) 10000 OTHER: INCREASE TRANSFER OF SENIOR DOGS JACKSONVILLE HUMANE SOCIETY 8464 BEACH BLVD JACKSONVILLE FL 32216 590624410 501(C)(3) 7500 OTHER: FOSTERING FOR SENIOR STRAYS OTHER: EXPANSION OF CURRENT SENIOR CARE PROGRAM HEARTS ALIVE VILLAGE 3250 N DECATUR LAS VEGAS NV 89130 463622732 501(C)(3) 10000 KEEPING SENIOR DOGS IN HOMES KOHALA ANIMALE RELOCATION AND EDUCATION SERVICE PO BOX 44670 KAMUELA HI 96743 270575124 501(C)(3) 9900 MEDICAL HEARTS SPEAK INC PO BOX 2645 POUGHKEEPSIE NY 12603 272327189 501(C)(3) 5550 KEEPING SENIOR DOGS IN HOMES LITTLE SHELTER ANIMAL RESCUE & ADOPTION CENTER 33 WARNER ROAD HUNTINGTON NY 11743 116000821 501(C)(3) 8400 MEDICAL LIVE LOVE ANIMAL RESCUE 4145 FALCON AVE LONG BEACH CA 90807 813109409 501(C)(3) 10000 MEDICAL HIGH PLATEAU HUMANE SOCIETY PO BOX 1383 114 E FIRST STREET ALTURAS CA 96101 680083409 501(C)(3) 7000 DENTAL OTHER: RESCUE/TRANSFER IN OF SENIOR DOGS AT RISK MAUI HUMANE SOCIETY 1350 MEHAMEHA LOOP PO BOX 1047 PUUNENE HI 96784 996000953 501(C)(3) 10000 MEDICAL HUMANE SOCIETY OF CHARLES COUNTY 71 INDUSTRIAL PARK DRIVE WALDORF MD 20602 521212430 501(C)(3) 10000 MEDICAL MUTTVILLE SENIOR DOG RESCUE 255 ALABAMA STREET SAN FRANCISCO CA 94103 260416747 501(C)(3) 10000 MEDICAL NMDOG 9445 COORS BLVD NW 171 ALBURQUERQUE NM 87114 452781292 501(C)(3) 10000 MEDICAL NORCAL BOXER RESCUE 1520 E COVELL BLVD B-5 PMB 262 DAVIS CA 95616 770527257 501(C)(3) 5500 OTHER: POST ADOPTION SUPPORT HUMANE SOCIETY OF CHARLOTTE 2700 TOOMEY AVE CHARLOTTE NC 28203 581342479 501(C)(3) 10000 KEEPING SENIOR DOGS IN HOMES HUMANE SOCIETY OF INDIANAPOLIS 7929 MICHIGAN RD INDIANAPOLIS IN 46268 350876385 501(C)(3) 10000 MEDICAL PAWS ATLANTA INC 5287 COVINGTON HIGHWAY DECATUR GA 30035 586074088 501(C)(3) 7500 MEDICAL HUMANE SOCIETY OF SONOMA COUNTY 5345 HIGHWAY 12 WEST SANTA ROSA CA 95407 946001315 501(C)(3) 10000 KEEPING SENIOR DOGS IN HOMES KITSAP HUMANE SOCIETY 9167 DICKEY RD NW SILVERDALE WA 98383 910728353 501(C)(3) 10000 OTHER: SUPPORTING OUR SENIORS SUPPLEMENTAL PROGRAM KNOXVILLE- KNOX COUNTY COUNCIL ON AGING PO BOX 51650 2247 WESTERN AVE 37921 37921 KNOXVILLE TN 37950 237432847 501(C)(3) 7500 SENIORS FOR SENIORS PHILADELPHIA ANIMAL WELFARE SOCIETY 100 N 2ND STREET PHILADELPHIA PA 19106 263862631 501(C)(3) 10000 KEEPING SENIOR DOGS IN HOMES POODLE & POOCH RESCUE OF FLORIDA 801 STONEHENGE DELAND FL 32720 263448560 501(C)(3) 10000 MEDICAL KODIAKCARE 32 MICHAEL ROAD SIMSBURY CT 06070 843820590 501(C)(3) 6000 MEDICAL LOST DOG AND CAT RESCUE FOUNDATION 6801 WILSON BLVD FALLS CHURCH VA 22044 311789600 501(C)(3) 10000 MEDICAL HOSPICE DENTAL KEEPING SENIOR DOGS IN HOMES SECOND CITY CANINE RESCUE 570 NORTH SMITH ST PALLATINE IL 60007 453336498 501(C)(3) 12450 DENTAL MASSACHUSETTS SPCA 350 SOUTH HUNTINGTON AVE BOSTON MA 02130 042103597 501(C)(3) 7000 MEDICAL MERCY CRUSADE INC 2252 CRAIG DRIVE OXNARD CA 93036 952095029 501(C)(3) 8750 MEDICAL MISTY EYES DOG SHELTER & HUMANE EDUCATION LEARNING CENTER PO BOX 1202 BROWNSBURG IN 46112 453575986 501(C)(3) 5250 5250 MEDICAL STOP THE SUFFERING 452 OVERBROOK DRIVE COLUMBUS OH 43214 550848983 501(C)(3) 5500 5500 MEDICAL MOSTLY MUTTS ANIMAL RESCUE & ADOPTION INC 3238 CHEROKEE ST KENNESAW GA 30144 412142032 501(C)(3) 7000 7000 DENTAL MEDICAL THE HUMANE SOCIETY FOR TACOMA & PIERCE COUNTY 2608 CENTER STREET TACOMA WA 98409 910577128 501(C)(3) 10000 10000 MEDICAL NATE'S HONOR ANIMIAL RESCUE 4951 LORRAINE RD BRADENTON FL 34211 260878064 501(C)(3) 9750 OTHER: POST ADOPTION SUPPORT NORFOLK SPCA 916 BALLENTINE BLVD NORFOLK VA 23504 540515759 501(C)(3) 10000 DENTAL TWO BY TWO ANIMAL RESCUE 7030 HWY 13 HELENA AL 35080 204219823 501(C)(3) 9811 MEDICAL OSHKOSH AREA HUMANE SOCIETY 1925 SHELTER COURT OSHKOSH WI 54901 391709813 501(C)(3) 10000 MEDICAL DENTAL RANCHO COASTAL HUMANE SOCIETY 389 REQUEZA STREET ENCINITAS CA 92024 952151583 501(C)(3) 5700 OTHER: ADVERTISING SENIOR DOGS MEDICAL MEDICAL SANTA FE ANIMAL SHELTER 100 CAJA DEL RIO RD SANTA FE NM 87507 856000484 501(C)(3) 10000 DENTAL SHELBY HUMANE 381 MCDOW ROAD COLUMBIANA AL 35051 300143269 501(C)(3) 10000 SENIORS FOR SENIORS SILICON VALLEY PET PROJECT PO BOX 6145 SAN JOSE CA 95150 472361690 501(C)(3) 10000 MEDICAL SPOKANIMAL CARE 710 N NAPA ST SPOKANE WA 99202 911223929 501(C)(3) 10000 DENTAL THE ANIMAL FOUNDATION 655 N MOJAVE RD LAS VEGAS NV 89101 880144253 501(C)(3) 6922 KEEPING SENIOR DOGS IN HOMES VIRGINIA BEACH SPCA 3040 HOLLAND ROAD VIRGINIA BEACH VA 23453 546061532 501(C)(3) 10000 MEDICAL WATAUGA HUMANE SOCIETY 312 PAWS WAY BOONE NC 28607 237128331 501(C)(3) 5550 OTHER: FOSTER EXPANSION YOUNG AT HEART SENIOR PET ADOPTIONS 4301 S IL ROUTE 47 WOODSTOCK IL 60098 202476194 501(C)(3) 10000 MEDICAL YOUNG-WILLIAMS ANIMAL CENTER OF EAST TENNESSEE 3201 DIVISION STREET KNOXVILLE TN 37919 455326778 501(C)(3) 10000 KEEPING SENIOR DOGS IN HOMES 59 0 PART I, LINE 2: PRIOR TO FUNDING A GRANT, THE GRANTEE ORGANIZATIONS ARE REQUIRED TO SUBMIT GRANT APPLICATIONS WITH DETAILED INFORMATION REGARDING THEIR PROGRAMS AND INTENDED USE OF THE FUNDS. THE GREY MUZZLE ORGANIZATION CONDUCTS A THOROUGH REVIEW OF THE GRANTEE ORGANIZATIONS AND PERFORMS DETAILED DUE DILIGENCE PROCEDURES INCLUDING BUT NOT LIMITED TO VERIFYING 501(C)(3) STATUS, REVIEWING OPERATING BUDGET, AND REVIEWING THE ORGANIZATION'S POLICIES AND PROCEDURES. ONCE A GRANT IS FUNDED, THE GRANTEE ORGANIZATIONS ARE REQUIRED TO PROVIDE INTERIM AND FINAL REPORTS ILLUSTRATING THE SUCCESS OF THE PROGRAM AND PROVIDING DETAILED FINANCIAL INFORMATION SUPPORTING HOW THE FUNDS WERE UTILIZED. LISA LUNGHOFER EXECUTIVE DIRECTOR 113872 LISA LUNGHOFER IS THE EXECUTIVE DIRECTOR AND IS CONTRATED THROUGH HER OWN ORGANIZATION IN WHICH SHE OWNS 100%, MAKING GOOD WORK. 0 X 2 109879 SELLING PRICE OF DONATED X AUCTION ITEMS 1 7996 COST OF DONATED PROP 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION ENTERED AN AGREEMENT WITH MAKING GOOD WORK, LLC TO ACHIEVE THE FOLLOWING OBJECTIVES: DEVELOP AND IMPLEMENT STRATEGIC PLANS THAT MEET ORGANIZATION GOALS AND OBJECTIVES CREATED IN PARTNERSHIP WITH THE GMO BOARD OF DIRECTORS; MANAGE COMMUNICATION AND MARKETING EFFORTS TO INCREASE PUBLIC AWARENESS OF THE ISSUE OF SENIOR DOGS AND GMO'S VISIBILITY THROUGH PUBLIC WEBINARS AND OTHER MEANS; MANAGE FUNDRAISING EFFORTS, INCLUDING CULTIVATING NEW INDIVIDUAL AND CORPORATE DONORS AND PROVIDING OUTSTANDING DONOR STEWARDSHIP; RECRUIT, ORIENT, TRAIN, AND MANAGE VOLUNTEERS; OVERSEE ADMINISTRATIVE FUNCTIONS OF THE ORGANIZATION; MANAGE THE ANNUAL GRANT PROCESS, INCLUDING REFINING GRANT PROCESSES AND PROTOCOLS, RECRUITING AND TRAINING REVIEWERS, PROVIDING OVERSIGHT DURING THE REVIEW PROCESS, AND MAKING FINAL FUNDING RECOMMENDATIONS; IDENTIFY AND DEVELOP NEW RESOURCES, ENSURING GMO IS A PREMIERE SOURCE OF INFORMATION, SUPPORT AND ASSISTANCE ON THE DEVELOPMENT AND EXPANSION OF PROGRAMS FOR SENIOR DOGS; IDENTIFY AND MANAGE THE ACQUISITION OF INFRASTRUCTURE AND HUMAN RESOURCES REQUIRED TO IMPLEMENT THE STRATEGIC PLAN; CONTINUOUSLY EVALUATE PROGRESS AND REGULARLY COMMUNICATE RESULTS TO BOARD; WORK WITH BOARD TREASURER TO DEVELOP AND MAINTAIN SOUND FINANCIAL PRACTICES; SUPPORT PREPARATION OF ANNUAL BUDGET AND ASSURE THE ORGANIZATION OPERATES WITHIN BUDGET GUIDELINES; WORK WITH BOARD TO ENSURE THE ORGANIZATION IS FULLY COMPLIANT WITH LOCAL, STATE, AND FEDERAL LAWS, REQUIREMENTS, POLICIES, ETC.; ASSIST BOARD TO RECRUIT AND TRAIN NEW BOARD MEMBERS, DEVELOP POLICIES AND PROCEDURES, AND ENGAGE MEMBERS IN TASKS NECESSARY TO ACHIEVE STRATEGIC OBJECTIVES. SERVICES OF AN EXECUTIVE DIRECTOR ARE INCLUDED IN THE MANAGEMENT FEE. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER COMPLETES SCHEDULES AND CHECKLISTS, PERFORMS AN INTERNAL REVIEW, AND PROVIDES INFORMATION AND SUPPORTING DOCUMENTS TO A CPA FIRM THAT PREPARES THE FORM 990. A DRAFT OF THE RETURN IS REVIEWED BY THE TREASURER AND QUESTIONS AND COMMENTS ARE ANSWERED AND RESOLVED WITH THE CPA FIRM. A DRAFT OF THE RETURN IS THEN PROVIDED TO THE MEMBERS OF THE GOVERNING BODY FOR QUESTIONS, COMMENTS, AND EDITS. THE RETURN IS THEN FILED WITH THE IRS AFTER CHANGES HAVE BEEN MADE AND POSTED TO THE ORGANIZATION'S FILE SHARING SITE. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BODY DELEGATED POWERS SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. ADDITIONALLY, PERIODIC REVIEWS ARE CONDUCTED TO DETERMINE THAT COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND TO ENSURE THAT PARTNERSHIPS, JOINT VENTURES, AND OTHER ARRANGEMENTS CONFORM TO THE ORGANIZATION'S POLICIES AND ARE PERMISSIBLE. 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.