2020-05-15T17:15:07-05:00 2019-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 777 E WISCONSIN AVE MILWAUKEE WI 53202 990 2018-07-01 941581707 GRADUATE THEOLOGICAL UNION GRAD 5106492400 2400 RIDGE ROAD BERKELEY CA 94709 ELLEN PETERSON CFO 5106492400 2020-05-15 1 TROY MARINE CPA P00187863 4147775500 97.116.9.158 2020-05-15 17:14:20 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 E632B65106FB8D3C1D979C8D7E6021F52E275CBE 2018 2020-11-06 18:47:13Z DANIEL L LEHMANN 2400 RIDGE ROAD BERKELEY CA 94709 34916732 0 X WWW.GTU.EDU X 1962 CA FOUNDED BY ECUMENICAL PIONEERS IN 1962, THE GRADUATE THEOLOGICAL UNION IN BERKELEY, CALIFORNIA, IS THE LARGEST AND MOST DIVERSE PARTNERSHIP OF SEMINARIES AND GRADUATE SCHOOLS IN THE UNITED STATES. OUR INTERFAITH APPROACH ATTRACTS LEADING THEOLOGIANS, SCHOLARS OF RELIGION, AND STUDENTS FROM AROUND THE WORLD WHO ARE PURSUING NEW MODELS FOR INTERRELIGIOUS COLLABORATION IN TEACHING, RESEARCH, MINISTRY, AND SERVICE. AS A CONSORTIUM, WE HAVE THE LARGEST THEOLOGICAL FACULTY IN ONE LOCATION IN THE UNITED STATES. STUDENTS PURSUING A PH.D. OR M.A. SHARE A WORLD-CLASS LIBRARY, ACCESS TO MORE THAN 700 COURSES ACROSS MEMBER SCHOOLS AND ACADEMIC DISCIPLINES, AND A STRONG SENSE OF COMMUNITY. 28 27 137 34 0 -36926 6505081 425112 5820583 5371787 762904 1229794 42809 30628 13131377 7057321 1400382 1405881 0 0 5019350 5511168 0 0 709009 4271268 3345219 10691000 10262268 2440377 -3204947 66979762 65856739 981252 929517 65998510 64927222 X THE GRADUATE THEOLOGICAL UNION BRINGS TOGETHER SCHOLARS OF THE WORLD'S DIVERSE RELIGIONS AND WISDOM TRADITIONS TO ADVANCE NEW KNOWLEDGE, SHARE INSPIRATION AND COLLABORATE ON SOLUTIONS. WE CARRY OUT OUR WORK BY:- EDUCATING SCHOLARS FOR VOCATIONS DEVOTED TO STUDY AND SERVICE- EQUIPPING LEADERS FOR A WORLD OF DIVERSE RELIGIONS AND CULTURES- TEACHING PATTERNS OF FAITH THAT ENCOURAGE JUSTICE AND CARE OF THE PLANET- SERVICING AS AN EDUCATIONAL AND THEOLOGICAL RESOURCE FOR LOCAL COMMUNITIES, THE NATION, AND THE WORLD 0 0 4333746 1405881 2862168 INSTRUCTION AND ACADEMIC SERVICES - PROVIDED INSTRUCTION, ACADEMIC ADVISING AND OTHER SERVICES FOR APPROXIMATELY 220 GTU STUDENTS ENROLLED IN MASTER AND DOCTORAL DEGREE PROGRAMS. PROVIDED INSTRUCTION TO APPROXIMATELY 150 ADDITIONAL STUDENTS FROM ACROSS THE CONSORTIUM. 2905782 1897272 LIBRARY - OPERATED THE FLORA LAMSON HEWLETT LIBRARY, ONE OF THE MOST COMPREHENSIVE THEOLOGICAL LIBRARIES IN THE UNITED STATES. THE LIBRARY CONTAINS MORE THAN 530,000 BOOKS, 1,100 PERIODICAL SUBSCRIPTIONS, AND 295,000 MICROFORMS AND AUDIO VISUAL MATERIALS. IN ADDITION, THE LIBRARY SUBSCRIBES TO 90 DATABASES THAT SUPPORT THE STUDY OF RELIGION AS WELL AS 34,000 DIGITAL JOURNAL TITLES, ALL OF WHICH ARE AVAILABLE FOR REMOTE ACCESS. 183863 612347 PROVIDED LEARNING MANAGEMENT AND COURSE MANAGEMENT SERVICES TO EIGHT MEMBER INSTITUTIONS AND OTHER AFFILIATED ORGANIZATIONS. 7423391 1 1 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 62 0 137 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 28 27 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X ELLEN PETERSON 5106492400 2400 RIDGE ROAD BERKELEY CA 94709 RIESS W POTTERVELD PRESIDENT UNTIL 7/31/2018 37.50 X X 110230 0 51886 DANIEL L LEHMANN PRESIDENT AS OF 8/1/2018 37.50 X X 100068 0 0 SUSAN COOK HOGANSON CHAIR, TRUSTEE 5.00 X X 0 0 0 ROBERT WILKINS VICE CHAIR, TRUSTEE 5.00 X X 0 0 0 DAVID O'NEILL TREASURER AND SECRETARY, TRUSTEE 5.00 X X 0 0 0 EILEEN BITTEN TRUSTEE TO MAY 2018 5.00 X 0 0 0 JAMES BRENNEMAN TRUSTEE 5.00 X 0 0 0 JOSEFINA J CARD TRUSTEE 5.00 X 0 0 0 MICHAEL E ENGH TRUSTEE 5.00 X 0 0 0 ABID FAROOQ TRUSTEE 5.00 X 0 0 0 THEODORE J FETTER TRUSTEE TO FEBRUARY 2019 5.00 X 0 0 0 WILLIAM D GLENN TRUSTEE 5.00 X 0 0 0 SHAWNA HAMILTON TRUSTEE AS OF MAY 2019 5.00 X 0 0 0 JOHN HOKENSTAD TRUSTEE TO FEBRUARY 2019 5.00 X 0 0 0 MUNIR JIWA TRUSTEE 5.00 X 0 0 0 DOUGLAS KAHN TRUSTEE 5.00 X 0 0 0 MIKE KIM TRUSTEE TO NOVEMBER 2018 5.00 X 0 0 0 CHRIS KIMBALL TRUSTEE 5.00 X 0 0 0 JUDITH LARSEN TRUSTEE TO MAY 2018 (BACK MAY 2019) 5.00 X 0 0 0 HAROLD T LEACH TRUSTEE TO MAY 2019 5.00 X 0 0 0 DAVID VASQUEZ-LEVY TRUSTEE 5.00 X 0 0 0 DALE LUM TRUSTEE AS OF MAY 2019 5.00 X 0 0 0 JAMES L MCDONALD TRUSTEE TO MAY 2019 5.00 X 0 0 0 ROSEMARY BRAY MCNATT TRUSTEE 5.00 X 0 0 0 RUTH MEYERS TRUSTEE TO FEBRUARY 2019 5.00 X 0 0 0 JOHN O'CONNOR TRUSTEE AS OF FEBRUARY 2019 5.00 X 0 0 0 MARY JO POTTER TRUSTEE AS OF FEBRUARY 2019 5.00 X 0 0 0 W MARK RICHARDSON TRUSTEE 5.00 X 0 0 0 PETER ROGERS TRUSTEE 5.00 X 0 0 0 RITA SEMEL TRUSTEE 5.00 X 0 0 0 ROBERT SHEERAN TRUSTEE TO MAY 2018 5.00 X 0 0 0 PETER TEAGUE TRUSTEE AS OF FEBRUARY 2019 5.00 X 0 0 0 ROBERT V THOMPSON TRUSTEE 5.00 X 0 0 0 DALE WALKER TRUSTEE 5.00 X 0 0 0 P DONALD WHITE JR TRUSTEE TO FEBRUARY 2019 5.00 X 0 0 0 OLGA YUNAK TRUSTEE TO FEBRUARY 2019 5.00 X 0 0 0 KATHLEEN KOOK VP AND DEAN OF STUDENTS 37.50 X 111764 0 21983 URIAH KIM VP AND ACADEMIC DEAN 37.50 X 107057 0 67015 ELLEN PETERSON CFO 37.50 X 147458 0 23666 JEFFREY L PACE COO FEB 2018 TO APRIL 2019 37.50 X 125063 0 7270 ARTHUR HOLDER PROFESSOR 37.50 X 109218 0 15256 CLAY G DIXON LIBRARY DIRECTOR 37.50 X 119893 0 21804 930751 0 208880 8 0 1 0 ENDSIGHT INC 1440 FOURTH ST STE B BERKELEY CA 94710 INFORMATION TECHNOLOGY SERVICES 144429 1 74529 350583 425112 TUITION AND FEES 611710 2827568 2827568 EDUCATIONAL ACTIVITIES 611710 2544219 2544219 5371787 564220 564220 28524985 27859411 665574 665574 665574 OTHER SOURCES 900099 30628 30628 30628 7057321 5371787 0 1260422 1405881 1405881 1051050 328134 499298 223618 3557887 2662197 646380 249310 173824 125442 38553 9829 424101 291128 102689 30284 304306 195920 86984 21402 181265 143560 15315 22390 34909 4856 30053 73497 73497 93762 93762 50823 33388 15298 2137 21347 21347 226018 163040 50431 12547 571715 453449 74697 43569 483062 420264 57967 4831 109174 90004 16674 2496 139440 88819 33814 16807 1065760 977955 82247 5558 121028 751 120277 EMPLOYEE RECRUITMENT 94169 15969 37068 41132 DUES & MEMBERSHIPS 79250 22634 54864 1752 10262268 7423391 2129868 709009 1718987 700101 536474 1522940 2327045 1962052 114110 231188 148907 167051 35695723 25211088 11062149 10484635 12567562 13483343 38407380 37217820 97148 87609 66979762 65856739 681252 579517 300000 350000 981252 929517 X 12172648 11592685 19535527 19035213 34290335 34299324 65998510 64927222 66979762 65856739 -3204947 2133659 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X EDUCATIONAL PURPOSES 0 0 1 X 53271331 1604 3296098 1349368 1919121 53300544 45604158 5313595 4261134 672580 1234976 53271331 41654212 186236 5357076 549774 1043592 45604158 32572652 11038387 -631491 426202 899134 41654212 32969573 77682 795130 397160 872573 32572652 0.02830 0.95770 0.01400 1 0 716677 716677 17142435 11513610 5628825 33650 12806 20844 2491831 1920688 571143 15311130 11763984 3547146 10484635 REAL ESTATE 7395837 F PRIVATE EQUITY FUNDS 5805843 F DISTRESSED DEBT FUNDS 249057 F STRATEGIC SOLUTIONS GLOBAL EQUITY FUND 23767083 F 37217820 X 7691337 2133659 2133659 5557678 93762 1405881 1499643 7057321 8762625 0 8762625 93762 1405881 1499643 10262268 PART III, LINE 4: THE GTU'S COLLECTIONS ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTIONS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS TEMPORARILY RESTRICTED NET ASSETS IF A DONOR MAKES A CONTRIBUTION INTENDED TO FUND THE SUBSEQUENT PURCHASE OF COLLECTIONS. CONTRIBUTIONS OF COLLECTIONS ARE NOT REFLECTED IN THE STATEMENT OF ACTIVITIES. PART IV, LINE 2B: GTU MAINTAINS AN ENDOWMENT FUND SUPPORTING AN ARTS AND RELIGION FACULTY PERSON SHARED BETWEEN GTU AND SANTA CLARA UNIVERSITY-JESUIT SCHOOL OF THEOLOGY. THE FUNDS HELD GENERATES INCOME FOR THIS ENDOWMENT HOWEVER THE FUNDS WERE GIVEN TO SANTA CLARA UNIVERSITY-JESUIT SCHOOL OF THEOLOGY WITH THE PROVISO THAT THEY BE TRANSFERRED TO GTU FOR ADMINISTRATION WITH THE REMAINDER OF THE ENDOWMENT FUND. THEREFORE THEY WERE NOT REPORTED AS REVENUE BY GTU AT THE TIME OF RECEIPT AND ARE NOT REPORTED AS PART OF THE ENDOWMENT. HOWEVER, THEY ARE INVESTED IN THE ENDOWMENT INVESTMENT POOL. PART V, LINE 4: ENDOWMENTS SUPPORT THE PROGRAMS OF THE SCHOOL, INCLUDING PROVIDING STUDENT FINANCIAL AID, FUNDING FACULTY POSITIONS, SUPPORTING OTHER PROGRAM EXPENSES, PHYSICAL PLANT AND OPERATIONS. PART X, LINE 2: THE GTU IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ACCORDING TO AN INTERNAL REVENUE SERVICE DETERMINATION LETTER. ACCORDINGLY, THE GTU IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE GTU HAD NO MATERIAL UNRELATED BUSINESS INCOME DURING THE YEAR. IT IS ALSO EXEMPT FROM STATE INCOME TAX. THE GTU FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE GTU FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2019 AND 2018. THE GTU'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND SCHOLARSHIPS 1,405,881. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND SCHOLARSHIPS 1,405,881. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE GRADUATE THEOLOGICAL UNION'S PRINTED MATERIALS AND THE WEBSITE. SCHEDULE E, PART I, LINE 6 THE INSTITUTION RECEIVES FINANCIAL ASSISTANCE FROM THE US GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE PERKINS STUDENT LOAN PROGRAM AND THE FEDERAL COLLEGE WORK-STUDY PROGRAM. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 6590019 0 0 0 0 0 0 6590019 0 6590019 1 0 0 1 1 0 SCHEDULE F, PART IV, LINE 4: THE ORGANIZATION INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN PASSIVE FOREIGN INVESTMENT COMPANIES. THE INVESTMENT PARTNERSHIPS HAVE PROPERLY FILED FORM 8621, OR THE UNDERLYING INVESTMENTS DID NOT GENERATE ANY UNRELATED BUSINESS INCOME. UNDER THESE FACTS, IT IS NOT NECESSARY FOR THE ORGANIZATION TO FILE AN ADDITIONAL 8621. 1 SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 101 1405881 PART I, LINE 2: GTU'S FINANCIAL AID OFFICE AWARDS NEED BASED AWARDS AND ASSISTANCE USING THE FAFSA DATA AND STANDARD RANKING TO DETERMINE NEED. GTU'S FACULTY DEAN'S OFFICE AWARDS MERIT BASED AWARDS USING ESTABLISHED CRITERIA AND/OR ANALYSIS BY COMMITTEE OF WRITTEN APPLICATIONS. STUDENT FINANCIAL AID IS POSTED DIRECTLY TO STUDENT ACCOUNTS AND APPLIED TO TUITION AND FEE EXPENSES. X X 1 1 X X X 1 0 0 0 0 0 0 0 0 RIESS W POTTERVELD PRESIDENT UNTIL 7/31/2018 84967 0 0 0 25263 0 8241 0 43645 0 162116 0 0 0 URIAH KIM VP AND ACADEMIC DEAN 106994 0 0 0 63 0 8373 0 58642 0 174072 0 0 0 ELLEN PETERSON CFO 147340 0 0 0 118 0 10391 0 13275 0 171124 0 0 0 PART I, LINE 1A A CLERGY HOUSING ALLOWANCE IS PROVIDED IN LIEU OF SALARY FOR SOME INDIVIDUALS, INCLUDING THE PRESDIENT. THE HOUSING ALLOWANCE IS INCLUDED IN PART II, COLUMN D. PRESIDENT DANIEL L. LEHMANN RECEIVED A TAX GROSS UP ON MOVING EXPENSES PAID AS REGULAR INCOME AS PART OF HIS NEGOTIATED EMPLOYMENT AGREEMENT. PART I, LINE 1B GROSS UP OF MOVING EXPENSES FOR TAXES IS DETERMINED BASED ON EMPLOYMENT HIRE LETTER. GENERAL PRACTICE IS NOT TO PROVIDE SUCH GROSS-UP UNLESS SPECIFICALLY NEGOTIATED BY THE EMPLOYEE DURING THE HIRE PROCESS. PART I, LINE 4A JEFFREY L. PACE, FORMER COO, RECEIVED SEVERANCE OF $11,538 WHEN THE POSITION WAS ELIMINATED. IT WILL BE REPORTED ON A 2019 FORM W-2. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE OF THE BOARD HAS AUTHORITY TO ACT ON THE BOARD'S BEHALF. THE EXECUTIVE COMMITTEE IS COMPRISED OF OFFICERS OF THE BOARD AND CHAIRS OF THE BOARD'S STANDING COMMITTEES WHICH INCLUDE FINANCE, AUDIT, ACADEMIC, LIBRARY, ADVANCEMENT, AND NOMONATING AND GOVERNANCE. FORM 990, PART VI, SECTION A, LINE 4 BYLAWS WERE REVISED TO CHANGE THE COMPOSITION OF THE BOARD TO MORE THAN 50% INDEPENDENT MEMBERS. EACH MEMBER SCHOOL IS NOW REPRESENTED ONLY BY THEIR PRESIDENT OR DESIGNEE AS DEFINED WHERE THE PRIOR BYLAWS INCLUDED REPRESENTATION BY THE PRESIDENTS OR DESIGNEES AS DEFINED AND AN ADDITIONAL MEMBER OF THE BOARD OF TRUSTEES OF THAT SCHOOL. THERE IS ONE FACULTY REPRESENTATIVE WHERE THERE WERE 2 PREVIOUSLY AND NO STUDENT REPRESENTATIVE. THE STANDING COMMITTEE CHARTERS WERE ALSO REVISED AND DEFINITIONS OF STANDING COMMITTEES WERE REVISED IN THE BYLAWS. BOARD MEETINGS WERE CHANGED FROM 3 TO 4. FORM 990, PART VI, SECTION A, LINE 7A PRESIDENTS OF MEMBER SCHOOLS ARE APPOINTED BY THE BOARD OF THAT SCHOOL. PRESIDENTS OF MEMBER SCHOOLS ARE AUTOMATICALLY MEMBERS OF THE GTU BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS RECEIVES A FULL COPY OF THE RETURN FOR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C GTU'S CONFLICT OF INTEREST POLICY COVERS INTERESTED PERSONS. INTERESTED PERSONS INCLUDE ANY OFFICER, TRUSTEE OR MEMBER OF A BOARD COMMITTEE WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. EACH INTERESTED PERSON IS ASKED TO COMPLETE A CONFLICT DISCLOSURE STATEMENT ANNUALLY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE TO THE GTU AUDIT COMMITTEE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE MEMBERS OF THE COMMITTEE. THE INTERESTED PERSON SHALL LEAVE THE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE AUDIT COMMITTEE SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE REFLECTED WITHIN THE MEETING MINUTES OF THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION FROM THEOLOGICAL INSTITUTIONS THAT HAVE BEEN IDENTIFIED AS PEER INSTITUTIONS. THEY PROVIDE A RANGE OF SALARY AND BENEFITS FROM WHICH THE CHAIR OF THE BOARD NEGOTIATES WHEN A NEW PRESIDENT IS HIRED. BENEFITS INCLUDE THE UNION'S STANDARD BENEFITS AND MAY ALSO INCLUDE STUDY LEAVE, MOVING EXPENSE REIMBURSEMENT OR OTHER SIMILAR NEGOTIATED BENEFITS. DISCUSSIONS ARE DOCUMENTED AS PART OF THE EXECUTIVE COMMITTEE MINUTES. AFTER HIRE, THE PRESIDENT IS SUBJECT TO THE SAME COST OF LIVING ADJUSTMENTS AS OTHER STAFF, UNLESS THE HIRE LETTER SPECIFIES OTHERWISE. THE MOST RECENT COMPENSATION REVIEW WAS CONDUCTED IN THE SPRING OF 2018 DURING NEGOTIATIONS FOR HIRING THE UNION'S CURRENT PRESIDENT, DANIEL LEHMANN, WHO CAME ON BOARD AUGUST 1, 2018. THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION FROM THEOLOGICAL INSTITUTIONS THAT HAVE BEEN IDENTIFIED AS PEER INSTITUTIONS. THEY PROVIDE A RANGE OF SALARY AND BENEFITS FROM WHICH THE CHAIR OF THE BOARD NEGOTIATES WHEN A NEW CHIEF FINANCIAL OFFICER IS HIRED. BENEFITS INCLUDE THE GTU'S STANDARD BENEFITS AND MAY ALSO INCLUDE STUDY LEAVE, MOVING EXPENSE REIMBURSEMENT OR OTHER SIMILAR NEGOTIATED BENEFITS. DISCUSSIONS ARE DOCUMENTED AS PART OF THE EXECUTIVE COMMITTEE MINUTES. AFTER HIRE, THE CFO IS SUBJECT TO THE SAME COST OF LIVING ADJUSTMENTS AS OTHER STAFF, UNLESS THE HIRE LETTER SPECIFIES OTHERWISE. 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.