2020-08-17T08:07:58-05:00 2019-09-30 020428003 HESSION & PARE PC 62 STARK STREET MANCHESTER NH 031011970 990 2018-10-01 264607435 NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL OCEAN OBSERVING SYSTEMS NORT 6033191785 195 NEW HAMPSHIRE AVENUE SUITE 240 PORTSMOUTH NH 03801 JANET FREEDMAN TREASURER 6033191785 2020-08-06 JENNIFER WEBB CPA P01714019 6036695477 2020-08-06 23.30.161.201 2020-08-17 08:07:58 CD P E033EC0E97774A8BAD9494D4C6FE99525F0F4AFE BE72A67FF942697E0ACC1C64D5C9713A0AFF5C96 2018 2020-09-23 17:36:50Z STEVEN LOHRENZ 195 NEW HAMPSHRIE AVENUE SUITE 240 PORTSMOUTH NH 03801 3414622 false X WWW.NERACOOS.ORG X 2008 ME THE NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL AND OCEAN OBSERVING SYSTEMS' (NERACOOS) MISSION IS TO PRODUCE, INTEGRATE AND COMMUNICATE HIGH- QUALITY INFORMATION THAT HELPS ENSURE SAFETY, ECONOMIC AND ENVIRONMENTAL RESILIENCE, AND SUSTAINABLE USE OF THE COASTAL OCEAN. 18 18 6 30 0 3209115 3408058 6351 6406 139 158 0 3215605 3414622 2518877 2585383 0 450262 514405 6325 0 17813 214718 217977 3190182 3317765 25423 96857 752188 989007 441165 581127 311023 407880 X THE NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL AND OCEAN OBSERVING SYSTEMS' (NERACOOS) MISSION IS TO PRODUCE, INTEGRATE AND COMMUNICATE HIGH- QUALITY INFORMATION THAT HELPS ENSURE SAFETY, ECONOMIC AND ENVIRONMENTAL RESILIENCE, AND SUSTAINABLE USE OF THE COASTAL OCEAN. false false 3120340 2585383 6406 NERACOOS MONITORS THE OCEAN IN THE NORTHEASTERN REGION, AN AREA THAT STRETCHES FROM THE GULF OF MAINE TO LONG ISLAND SOUND. THIS IS A LARGE, DYNAMIC ENVIRONMENT THAT CHANGES CONTINUOUSLY. PEOPLE WHO WORK AND PLAY ON THE WATER, AS WELL AS THOSE WHO LIVE IN COASTAL COMMUNITIES, DEPEND ON THE DATA AND FORECASTS WE PROVIDE TO MAKE SOUND DECISIONS. PEOPLE USE OUR PRODUCTS TO DECIDE WHEN TO BRING LARGE OIL TANKERS INTO PORT, WHERE TO GO FOR THE BEST WAVES FOR SURFING, AND WHETHER IT'S SAFE TO GO FISHING. IN ADDITION, SCIENTISTS AND METEOROLOGISTS USE OUR DATA TO BETTER UNDERSTAND AND PREDICT WHAT'S HAPPENING IN THE OCEAN - SUCH AS STORMS, SEA-LEVEL CHANGE, ANIMAL MIGRATIONS, AND HARMFUL ALGAE BLOOMS. WE DELIVER ALL THIS INFORMATION TO HELP PROTECT LIVES AND PROPERTY, EMPOWER COASTAL ECONOMIES, AND IMPROVE THE HEALTH OF OUR OCEANS. 3120340 true true false false false false false false false false false false false false false true true false false false true true false false false false false true true true false false false false false false false false false false false false false false false false false true 6 0 true 6 true false false false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true false false NH X X X JOHN RU MORRISON 6033191785 195 NEW HAMPSHIRE AVENUE SUITE 240 PORTSMOUTH NH 03801 STEVEN LOHRENZ PRESIDENT 2.00 X X 0 0 0 STEVEN COUTURE VICE PRESIDE 2.00 X X 0 0 0 JANET FREEDMAN TREASURER 2.00 X X 0 0 0 MICHAEL WHITNEY SECRETARY 2.00 X X 0 0 0 TODD CALLAGHAN DIRECTOR 1.00 X 0 0 0 PAMELA DI BONA DIRECTOR 1.00 X 0 0 0 TED DIERS ALTERNATE DI 1.00 X 0 0 0 AVIJIT GANGOPADHYAY ALTERNATE DI 1.00 X 0 0 0 JASON GOLDSTEIN DIRECTOR 1.00 X 0 0 0 JONATHAN GRANT ALTERNATE DI 1.00 X 0 0 0 DAVID HEBERT DIRECTOR 1.00 X 0 0 0 JUSTIN MANLEY DIRECTOR 1.00 X 0 0 0 ANDREW PERSHING DIRECTOR 1.00 X 0 0 0 JOSEPH SALISBURY DIRECTOR 1.00 X 0 0 0 THOMAS TAYLOR DIRECTOR 1.00 X 0 0 0 ANDREW THOMAS ALTERNATE DI 1.00 X 0 0 0 DAVID TOWNSEND DIRECTOR 1.00 X 0 0 0 JOHN TROWBRIDGE DIRECTOR 1.00 X 0 0 0 PHILIP TROWBRIDGE DIRECTOR 1.00 X 0 0 0 DAVID ULLMAN DIRECTOR 1.00 X 0 0 0 ZHAOHUI WANG ALTERNATE DI 1.00 X 0 0 0 CARL WILSON DIRECTOR 1.00 X 0 0 0 STEVEN WITHROW DIRECTOR 1.00 X 0 0 0 JOHN RU MORRISON EXECUTIVE DI 40.00 X 157483 0 7033 157483 7033 1 false true false 3351752 56306 3408058 CONFERENCES 541700 6406 6406 6406 158 158 3414622 6406 158 2528358 2528358 27025 27025 30000 30000 157483 128333 15387 13763 290553 213600 76953 17554 13356 3653 545 15668 11920 3262 486 33147 25220 6899 1028 465 465 13750 13750 40983 36545 4438 45804 11092 33041 1671 26670 9909 16441 320 48080 48080 37486 36902 584 4739 4739 3317765 3120340 179612 17813 495831 345931 247549 634287 6845 6826 1963 1963 752188 989007 416165 581127 25000 441165 581127 X 311023 407880 311023 407880 752188 989007 96857 X false true X true true true X 2992468 3274000 3448013 3209115 3408058 16331654 2992468 3274000 3448013 3209115 3408058 16331654 16331654 99 107 107 139 158 610 16332264 12757 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 3414622 3414622 3414622 3317765 3317765 3317765 SCHEDULE D, PAGE 3, PART X NERACOOS IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO TAX PROVISIONS HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. NERACOOS HAS ADOPTED PROVISIONS OF THE FASB ASC TOPIC 740-10. NERACOOS' POLICY IS TO EVALUATE ALL TAX POSITIONS ON AN ANNUAL BASIS IN CONJUNCTION WITH THE FILING OF THE ANNUAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN ADMINISTRATIVE EXPENSE. FOR 2019 AND 2018, THERE WERE NO PENALTIES OR INTEREST ASSESSED OR PAID. NERACOOS FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL AND STATE JURISDICTIONS. true NORTH AMERICA - CANADA AND MEXICO GRANT GRANTS 30000 30000 30000 NORTH AMERICA - CANADA AND MEXICO NERACOOS 30000 CHECK 1 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 NORTH AMERICA - CANADA AND MEXICO 30,000 0 SCHEDULE F, PAGE 5, PART V THE GRANT AWARDED TO A FOREIGN ORGANIZATION IS A SUBAWARD OF FEDERAL GRANT MONIES AWARDED TO NERACOOS. NERACOOS UNDERGOES A SINGLE AUDIT ANNUALLY TO ENSURE ALL ACTIVITIES, INCLUDED SUBAWARDS TO DOMESTIC AND FOREIGN ENTITIES OF FEDERAL FUNDS, ARE IN COMPLIANCE WITH TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE) FOR PASS-THROUGH ENTITIES' RESPONSIBILITIES. THIS INCLUDES THE FOLLOWING PROCEDURES RELATIVE TO GRANT FUND MONITORING: 1. REQUIRING QUARTERLY PROGRESS REPORTS; 2. REVIEW OF SUBAWARD INVOICES FOR ADHERENCE TO THE SUBAWARD BUDGET, ALLOWABLE COSTS AND ACTIVITIES, AND PROGRESS REPORTS; 3. MONTHLY CONFERENCE CALLS WITH ALL SUBAWARDEES AS A GROUP TO DISCUSS NERACOOS' ISSUES AND HAVE THE SUBAWARD RECEIPIENTS REPORT ON PROGRESS; 4. ENSURE SUBAWARDS ARE USED ONLY FOR ALLOWABLE ACTIVITIES. ADDITIONALLY, THE SUBAWARD AGREEMENTS ISSUED TO FOREIGN AND DOMESTIC ENTITIES INCLUDE THE FOLLOWING STIPULATIONS: 1. RECIPIENTS MUST FOLLOW FEDERAL AUDIT REQUIREMENTS FOR FEDERAL EXPENDITURES IN ACCORDANCE WITH UNIFORM GUIDANCE; 2. IF ANY RECIPIENT HAS FINDINGS AS THE RESULT OF AN AUDIT, THOSE RESULTS ARE PROVIDED TO NERACOOS. NERACOOS HAS SIX MONTHS TO ISSUE A MANAGEMENT DECISION ON THE FINDINGS TO ENSURE THAT THE SUBRECIPIENT TAKES APPROPRIATE AND TIMELY ACTION ON THE FINDINGS, AND TO CONSIDER IF THE FINDINGS NECESSITATE AN ADJUSTMENT TO THE RECORDS OF NERACOOS; 3. NERACOOS MUST BE ALLOWED ACCESS TO EACH SUBRECIPIENT'S RECORDS AND FINANCIAL STATEMENTS. true CHARYBDIS LLC 27 MONTCLAIR AVENUE BOSTON MA 02132 263049900 7500 SEE PART IV GULF OF MAINE RESEARCH INSTITUTE 350 COMMERCIAL STREET PORTLAND ME 04101 010504905 501C3 169037 SEE PART IV UNIVERSITY OF CONNECTICUT 438 WHITNEY ROAD EXTENSION UNIT 11 STORRS CT 06269 060772160 GOVERN 329084 SEE PART IV UNIVERSITY OF MAINE OFFICE OF SPONSORED PROGRAMS 5717 ORONO ME 04669 016000769 GOVERN 1032412 SEE PART IV UNIVERSITY OF MASSACHUSETTS DARTMOU 285 OLD WESTPORT ROAD NORTH DARTMOUTH MA 02747 043167352 GOVERN 182962 SEE PART IV UNIVERSITY OF NEW HAMPSHIRE 51 COLLEGE ROAD DURHAM NH 03824 026000937 GOVERN 363801 SEE PART IV UNIVERSITY OF RHODE ISLAND 70 LOWER COLLEGE ROAD KINGSTON RI 02881 223011455 GOVERN 79807 SEE PART IV WEBITECTS 11 E ADAMS STREET NO900 CHICAGO IL 60603 364274684 21937 SEE PART IV WET LABS INC 62 APPLEGATE STREET PHILOMATH OR 97370 931072453 98529 SEE PART IV WOODS HOLE GROUP 107 WATERHOUSE ROAD BOURNE MA 02532 043408801 64209 SEE PART IV WOODS HOLE OCEANOGRAPHIC INSTITUTIO 266 WOODS HOLE ROAD WOODS HOLE MA 02453 042105850 501C3 164168 SEE PART IV WATERVIEW CONSULTING 31 HAWTHORNE LANDING HARPSWELL ME 04079 270870557 8500 SEE PART IV 7 5 SEE PART IV 3 27025 SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANTS AWARDED TO OTHER DOMESTIC ORGANIZATIONS AND INDIVIDUALS ARE SUB-AWARDS OF FEDERAL GRANT MONIES AWARDED TO NERACOOS. NERACOOS UNDERGOES A SINGLE AUDIT ANNUALLY TO ENSURE ALL ACTIVITIES, INCLUDED SUBAWARDS TO DOMESTIC AND FOREIGN ENTITIES OF FEDERAL FUNDS, ARE IN COMPLIANCE WITH TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE) FOR PASS-THROUGH ENTITIES' RESPONSIBILITIES. THIS INCLUDES THE FOLLOWING PROCEDURES RELATIVE TO GRANT FUND MONITORING: 1. REQUIRING QUARTERLY PROGRESS REPORTS; 2. REVIEW OF SUBAWARD INVOICES FOR ADHERENCE TO THE SUBAWARD BUDGET, ALLOWABLE COSTS AND ACTIVITIES, AND PROGRESS REPORTS; 3. MONTHLY CONFERENCE CALLS WITH ALL SUBAWARDEES AS A GROUP TO DISCUSS NERACOOS' ISSUES AND HAVE THE SUBAWARD RECEIPIENTS REPORT ON PROGRESS; 4. ENSURE SUBAWARDS ARE USED ONLY FOR ALLOWABLE ACTIVITIES. ADDITIONALLY, THE SUBAWARD AGREEMENTS ISSUED TO FOREIGN AND DOMESTIC ENTITIES INCLUDE THE FOLLOWING STIPULATIONS: 1. RECIPIENTS MUST FOLLOW FEDERAL AUDIT REQUIREMENTS FOR FEDERAL EXPENDITURES IN ACCORDANCE WITH UNIFORM GUIDANCE; 2. IF ANY RECIPIENT HAS FINDINGS AS THE RESULT OF AN AUDIT, THOSE RESULTS ARE PROVIDED TO NERACOOS. NERACOOS HAS SIX MONTHS TO ISSUE A MANAGEMENT DECISION ON THE FINDINGS TO ENSURE THAT THE SUBRECIPIENT TAKES APPROPRIATE AND TIMELY ACTION ON THE FINDINGS, AND TO CONSIDER IF THE FINDINGS NECESSITATE AN ADJUSTMENT TO THE RECORDS OF NERACOOS; 3. NERACOOS MUST BE ALLOWED ACCESS TO EACH SUBRECIPIENT'S RECORDS AND FINANCIAL STATEMENTS. SCHEDULE I, PAGE 4, PART IV PART II, LINE 1, COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: CHARYBDIS, LLC (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: GULF OF MAINE RESEARCH INSTITUTE (H) PURPOSE OF GRANT OR ASSISTANCE: TRANSITIONING STATE-OF-THE-ART NUTRIENT SENSING TECHNOLOGY TO DEVELOP AN OPERATIONAL NUTRIENT OBSERVATORY FOR NERACOOS; HIGH RESOLUTION COASTAL INUNDATION MODELING AND ADVANCEMENT OF GREEN INFRASTRUCTURE AND LIVING SHORELINE APPROACHES IN THE NORTHEAST; NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: SPAULDING ENVIRONMENTAL ASSOCIATES, LLC (H) PURPOSE OF GRANT OR ASSISTANCE: HIGH RESOLUTION COASTAL INUNDATION MODELING AND ADVANCEMENT OF GREEN INFRASTRUCTURE AND LIVING SHORELINE APPROACHES IN THE NORTHEAST NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF CONNECTICUT (H) PURPOSE OF GRANT OR ASSISTANCE: TRANSITIONING STATE-OF-THE-ART NUTRIENT SENSING TECHNOLOGY TO DEVELOP AN OPERATIONAL NUTRIENT OBSERVATORY FOR NERACOOS; HIGH RESOLUTION COASTAL INUNDATION MODELING AND ADVANCEMENT OF GREEN INFRASTRUCTURE AND LIVING SHORELINE APPROACHES IN THE NORTHEAST; NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF MAINE (H) PURPOSE OF GRANT OR ASSISTANCE: TRANSITIONING STATE-OF-THE-ART NUTRIENT SENSING TECHNOLOGY TO DEVELOP AN OPERATIONAL NUTRIENT OBSERVATORY FOR NERACOOS; HIGH RESOLUTION COASTAL INUNDATION MODELING AND ADVANCEMENT OF GREEN INFRASTRUCTURE AND LIVING SHORELINE APPROACHES IN THE NORTHEAST; NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF MASSACHUSETTS DARTMOUTH (H) PURPOSE OF GRANT OR ASSISTANCE: HIGH RESOLUTION COASTAL INUNDATION MODELING AND ADVANCEMENT OF GREEN INFRASTRUCTURE AND LIVING SHORELINE APPROACHES IN THE NORTHEAST; NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF NEW HAMPSHIRE (H) PURPOSE OF GRANT OR ASSISTANCE: TRANSITIONING STATE-OF-THE-ART NUTRIENT SENSING TECHNOLOGY TO DEVELOP AN OPERATIONAL NUTRIENT OBSERVATORY FOR NERACOOS; HIGH RESOLUTION COASTAL INUNDATION MODELING AND ADVANCEMENT OF GREEN INFRASTRUCTURE AND LIVING SHORELINE APPROACHES IN THE NORTHEAST; NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: UNIVERSITY OF RHODE ISLAND (H) PURPOSE OF GRANT OR ASSISTANCE: HIGH RESOLUTION COASTAL INUNDATION MODELING AND ADVANCEMENT OF GREEN INFRASTRUCTURE AND LIVING SHORELINE APPROACHES IN THE NORTHEAST; NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: WEBITECTS (H) PURPOSE OF GRANT OR ASSISTANCE: OCEAN ACIDIFICATION INFORMATION EXCHANGE WEBSITE DEVELOPMENT AND MAINTENANCE NAME OF ORGANIZATION OR GOVERNMENT: WET LABS, INC. (H) PURPOSE OF GRANT OR ASSISTANCE: TRANSITIONING STATE-OF-THE-ART NUTRIENT SENSING TECHNOLOGY TO DEVELOP AN OPERATIONAL NUTRIENT OBSERVATORY FOR NERACOOS NAME OF ORGANIZATION OR GOVERNMENT: WOODS HOLE GROUP (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION NAME OF ORGANIZATION OR GOVERNMENT: WOODS HOLE OCEANOGRAPHIC INSTITUTION (H) PURPOSE OF GRANT OR ASSISTANCE: NERACOOS: THE INTEGRATED OCEAN OBSERVING SYSTEM FOR THE NORTHEAST REGION -------------------------------------------------------------------------- PART III, LINE 1, COLUMN (A) PURPOSE OF GRANT OR ASSISTANCE: OCEAN ACIDIFICATION INFORMATION EXCHANGE WEBSITE DEVELOPMENT AND MAINTENANCE X X X false false false false false false false false false JOHN RU MORRISON EXECUTIVE DIRECTOR 157483 7033 164516 FORM 990 - ORGANIZATION'S MISSION THE NORTHEASTERN REGIONAL ASSOCIATION OF COASTAL AND OCEAN OBSERVING SYSTEMS' (NERACOOS) MISSION IS TO PRODUCE, INTEGRATE AND COMMUNICATE HIGH- QUALITY INFORMATION THAT HELPS ENSURE SAFETY, ECONOMIC AND ENVIRONMENTAL RESILIENCE, AND SUSTAINABLE USE OF THE COASTAL OCEAN. FORM 990, PAGE 2, PART III, LINE 4A NERACOOS MONITORS THE OCEAN IN THE NORTHEASTERN REGION, AN AREA THAT STRETCHES FROM THE GULF OF MAINE TO LONG ISLAND SOUND. THIS IS A LARGE, DYNAMIC ENVIRONMENT THAT CHANGES CONTINUOUSLY. PEOPLE WHO WORK AND PLAY ON THE WATER, AS WELL AS THOSE WHO LIVE IN COASTAL COMMUNITIES, DEPEND ON THE DATA AND FORECASTS WE PROVIDE TO MAKE SOUND DECISIONS. PEOPLE USE OUR PRODUCTS TO DECIDE WHEN TO BRING LARGE OIL TANKERS INTO PORT, WHERE TO GO FOR THE BEST WAVES FOR SURFING, AND WHETHER IT'S SAFE TO GO FISHING. IN ADDITION, SCIENTISTS AND METEOROLOGISTS USE OUR DATA TO BETTER UNDERSTAND AND PREDICT WHAT'S HAPPENING IN THE OCEAN - SUCH AS STORMS, SEA-LEVEL CHANGE, ANIMAL MIGRATIONS, AND HARMFUL ALGAE BLOOMS. WE DELIVER ALL THIS INFORMATION TO HELP PROTECT LIVES AND PROPERTY, EMPOWER COASTAL ECONOMIES, AND IMPROVE THE HEALTH OF OUR OCEANS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE INDEPENDENT ACCOUNTANT AND PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, EMPLOYEES, AND COMMITTEE AND TEAM MEMBERS ARE REQUIRED TO AT LEAST ANNUALLY DISCLOSE ANY SITUATION INVOLVING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARABILITY DATA AND INDUSTRY BENCHMARKS. THE EXECUTIVE DIRECTOR IS THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL AND THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 NERACOOS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST.