2020-08-14T09:21:56-05:00 2019-09-30 420714325 RSM US LLP 2021 L STREET NW 400 WASHINGTON DC 20036 990 2018-10-01 943060756 CHILD CARE AWARE OF AMERICA CHIL 7033414100 1515 N COURTHOUSE ROAD 3RD FLOOR ARLINGTON VA 22201 ELIZABETH GOODMAN CFO 7033414100 2020-08-14 1 SARA SMITH P01332734 2022932200 138.88.173.105 2020-08-14 09:07:19 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C7C937CA623DFB7884503BA84EC9B5C24C7C8E34 2018 2020-09-22 18:59:49Z LYNETTE FRAGA 1515 N COURTHOUSE ROAD 3RD FLOOR ARLINGTON VA 22201 142877902 0 X WWW.USA.CHILDCAREAWARE.ORG X 1987 CA WE ADVANCE A CHILD CARE SYSTEM THAT EFFECTIVELY SERVES ALL CHILDREN AND FAMILIES. 16 16 271 20 0 0 4348933 4105077 132961073 138099184 2555 240833 -46224 98313 137266337 142543407 111730593 117124474 0 0 19751050 18567680 0 0 321596 8307984 6354694 139789627 142046848 -2523290 496559 36751591 39585121 27262602 29735428 9488989 9849693 X WE ADVANCE A CHILD CARE SYSTEM THAT EFFECTIVELY SERVES ALL CHILDREN AND FAMILIES. THE CHILD CARE SYSTEM SUPPORTS CHILDREN'S GROWTH, DEVELOPMENT AND EDUCATIONAL ADVANCEMENT AND CREATES POSITIVE ECONOMIC IMPACT. 0 0 105556935 91633066 107820516 FEE ASSISTANCE: CCAOA WORKED WITH THE U.S. MILITARY SERVICES (ARMY, NAVY, AIR FORCE, AND MARINE CORPS) AS WELL AS DOD ELIGIBLE FAMILIES FROM THE NATIONAL GEOSPATIAL-INTELLIGENCE AGENCY TO HELP THOSE WHO SERVE IN THE MILITARY AND DOD FIND AND AFFORD CHILD CARE THAT SUITS THEIR UNIQUE NEEDS. THROUGH SEVERAL INNOVATIVE CIVILIAN/MILITARY EFFORTS BETWEEN THE SERVICES, CCAOA AND CHILD CARE RESOURCE AND REFERRAL AGENCIES (CCR&R) WERE BUILDING THE QUALITY AND CAPACITY OF CHILD CARE THROUGHOUT THE COUNTRY. DURING THE YEAR, CCAOA SERVED OVER 34,000 CHILDREN IN MILITARY PROGRAMS. 27199458 25341863 27979239 RESPITE CARE: CCAOA ADMINISTERED A RESPITE CHILD CARE PROGRAM FOR NAVY AND AIR FORCE FAMILIES WHO HAVE CHILDREN WITH SPECIAL NEEDS. CCAOA PARTNERED WITH APPROXIMATELY 50 LOCAL COMMUNITY AGENCIES THROUGHOUT THE UNITED STATES. THE LOCAL AGENCIES RECRUITED, TRAINED, BACKGROUND SCREENED, MENTORED AND MONITORED THE CAREGIVERS WHO PROVIDED THE RESPITE CHILD CARE TO ELIGIBLE SERVICE MEMBERS AND THEIR FAMILIES. DURING THE YEAR, CCAOA SERVED OVER 7,000 CHILDREN IN THESE PROGRAMS. 1651464 1395253 MILITARYCHILDCARE.COM (MCC) HELP DESK: SUPPORT DESK FOR MILITARYCHILDCARE.COM (MCC), CHILD AND YOUTH PROGRAM INSPECTION MANAGEMENT SYSTEM (CYP-IMS), AND CENTRAL SUITABILITY OFFICE (CSO): MCC WAS A DEPARTMENT OF DEFENSE (DOD) WEBSITE THAT PROVIDED A SINGLE ONLINE GATEWAY FOR MILITARY FAMILIES SEEKING CHILD CARE. IT ALLOWED FAMILIES TO CHOOSE FROM A WIDE RANGE OF CHILD CARE OPTIONS, STANDARDIZED THE PLACEMENT PROCESS, AND MADE IT EASIER FOR FAMILIES TO IDENTIFY AND REQUEST CHILD CARE. CYP-IMS ALLOWED INSPECTORS AND INSPECTION TEAMS FROM ALL SERVICES (AIR FORCE, ARMY, MARINE CORPS AND NAVY) TO SET UP, CONDUCT, REVIEW, AND REPORT INSPECTIONS OF DOD-LICENSED AND OPERATED CYP FACILITIES AND PROGRAMS. CSO PROCESSED BACKGROUND CHECKS FOR ALL NAVY CHILD AND YOUTH PROGRAM PERSONNEL--EMPLOYEES, CONTRACTORS, VOLUNTEERS, CDH PROVIDERS AND FAMILY MEMBERS. CCAOA OPERATED AND MANAGED THE SUPPORT DESK'S THREE MCC DIVISIONS: FAMILY SUPPORT, PROGRAM SUPPORT, AND SYSTEM SUPPORT. IN MAY 2017, THE SUPPORT DESK BEGAN PROVIDING LIMITED SUPPORT FOR CSO TO GATHER AND COMPILE DATA, AND PROVIDE REGULAR REPORTS. IN MARCH 2018, CCAOA ALSO STARTED OPERATING AND MANAGING CYP-IMS SUPPORT. CCAOA'S OPERATION OF THE SUPPORT DESK INCLUDES 4 KEY TASKS: 1. SUPPORT FOR FAMILIES, PROGRAMS, AND INSPECTORS (E.G. PHONE, EMAIL, INQUIRY TRACKING), 2. PROCESS DEVELOPMENT (E.G. OPERATING PROCEDURES, QUALITY CONTROL PROCESSES, AND TRAINING), 3. DATA MANAGEMENT, 4. ANALYSIS AND REPORTING. 4824788 149545 904176 ALL OTHER PROGRAMS: THE PRIMARY COMPONENTS OF ALL OTHER PROGRAMS ARE 1) TRAINING AND TECHNICAL ASSISTANCE GRANT/SUB GRANTS FUNDED BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES 2) FOUNDATION GRANTS INCLUSIVE OF MARGARET A. CAHILL FOUNDATION, BEZOS FAMILY FOUNDATION, W.K. KELLOGG FOUNDATION AND ROBERT WOOD JOHNSON FOUNDATION 3) NDS PRODUCTS 4) PUBLIC POLICY EDUCATION AND 5) MEMBERSHIP SERVICES/MEETINGS 4824788 149545 904176 139232645 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4531 0 1 271 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA CT FL IL KS KY MD MA MI MN MS NV NH NM NY NC OR PA RI SC UT VA WV WI X ELIZABETH GOODMAN 7033414100 1515 N COURTHOUSE RD 3RD FLOOR ARLINGTON VA 22201 WALTER S GILLIAM PHD PRESIDENT 2.00 X X 0 0 0 PAULA NETH VICE PRESIDENT 2.00 X X 0 0 0 PATRICIA BARRON SECRETARY 2.00 X X 0 0 0 TIM R HAWKINS CPA TREASURER 2.00 X X 0 0 0 STEVE ROHDE DIRECTOR, PAST PRESIDENT 2.00 X 0 0 0 KATHERINE COTHERN DIRECTOR 2.00 X 0 0 0 RENEE BOYNTON-JARRETT MD DIRECTOR 2.00 X 0 0 0 ANN MCCULLY DIRECTOR 2.00 X 0 0 0 DAN PEDERSEN DIRECTOR 2.00 X 0 0 0 TONYA RUCKER PHD DIRECTOR 2.00 X 0 0 0 ENCARNI GALLARDO DIRECTOR 2.00 X 0 0 0 TARAN SCHNEIDER DIRECTOR 2.00 X 0 0 0 LAURIE TARPEY CPA DIRECTOR 2.00 X 0 0 0 BARBARA THOMPSON DIRECTOR 2.00 X 0 0 0 DAN HARRIS DIRECTOR (AS OF JAN '19) 2.00 X 0 0 0 STEPHANIE BERGLUND DIRECTOR (AS OF JAN '19) 2.00 X 0 0 0 LISA STONE-MUNTZ DIRECTOR (THRU FEB '19) 2.00 X 0 0 0 LYNNE BORDEN PHD DIRECTOR (THRU SEPT '19) 2.00 X 0 0 0 TODD BARNHOUSE DIRECTOR (THRU DEC '18) 2.00 X 0 0 0 LINDA ASATO DIRECTOR (THRU DEC '18) 2.00 X 0 0 0 LYNETTE FRAGA EXECUTIVE DIRECTOR 40.00 X 336183 0 40657 STEPHEN SMITH CHIEF OPERATING OFFICER 40.00 X 345358 0 15696 ELIZABETH GOODMAN CHIEF FINANCIAL OFFICER (AS OF NOV '18) 40.00 X 30143 0 132 RICHARD SCHOTT SR. CHIEF, NATIONAL PROGRAMS 40.00 X 194150 0 17491 MICHELLE MCCREADY CHIEF, PUBLIC POLICY & RESEARCH 40.00 X 179184 0 4385 JENNIFER PARK-JADOTTE CHIEF, BUSINESS DEVELOPMENT AND STRATEGY 40.00 X 168420 0 16904 KRYSTAL PILLOW DPTY DIR, PARENT & PROVIDER SVCS 40.00 X 145310 0 1365 KIMBERLY ENGELMAN CHIEF, FAMILY & COMMUNITY ENGAGEMENT 40.00 X 131463 0 19758 ANDREW ROSZAK SR. DIR. OF EMERGENCY PREPAREDNESS 40.00 X 130778 0 10242 RICHARD SWATT CHIEF FINANCIAL OFFICER (THRU SEPT '18) 40.00 X 164601 0 19659 1825590 0 146289 27 1 1 0 ROCS INC 2355 DULLES CORNER BLVD SUITE 650 HERDON VA 20171 TEMPORARY STAFFING 720183 BDO USA LLP 770 KENMORE SE STE300 GRAND RAPIDS MI 49546 CONSULTING 370024 AEROTEK 3689 COLLECTION CENTER DRIVE CHICAGO IL 60693 TEMPORARY STAFFING 284435 ADDISON GROUP 7076 SOLUTIONS CENTER CHICAGO IL 60677 TEMPORARY STAFFING 170058 BUSINESS INTEGRA INC 6550 ROCK SPRING DRIVE 450 BETHESDA MD 20817 IT SERVICES 167789 9 4105077 4105077 GOVT AGENCY FEES/CONTR 900099 137195006 137195006 NDS PROGRAM 900099 616848 616848 MEMBERSHIP DUES 900099 180087 180087 MEETINGS 900099 107243 107243 138099184 183580 183580 391748 334495 57253 57253 57253 MISCELLANEOUS 900099 98313 98313 98313 142543407 138099184 0 339146 149545 149545 116974929 116974929 983660 748475 222535 12650 14669575 11162199 3318717 188659 269742 205249 61024 3469 1517187 1154440 343235 19512 1127516 857936 255080 14500 82326 4746 77580 58843 58843 24502 24502 899952 632864 244517 22571 9785 1962 7823 590309 316078 271912 2319 739510 442000 280944 16566 1176106 759003 388142 28961 367357 287151 80114 92 169595 120448 49147 358 358 259630 170081 86145 3404 194593 122979 71614 TEMPORARY STAFFING 1273419 934839 338580 BAD DEBT EXPENSE 147249 70765 76484 TAXES, LICENSES & FEES 132425 127525 4900 PAYROLL PROCESSING FEES 92576 92576 136159 4116956 -3984790 3993 142046848 139232645 2492607 321596 1763 500 16491283 15395228 16583213 20595960 489607 376540 1572643 1204927 627951 367716 2508448 2533092 49326 316085 36751591 39585121 6931367 9548013 12608373 11332163 6680325 7619687 1042537 1235565 27262602 29735428 X 9488989 9849693 9488989 9849693 36751591 39585121 496559 -135855 0 X X 0 1 X 1 1 1 X 1182554 3690991 5094381 4354933 4105077 18427936 1182554 3690991 5094381 4354933 4105077 18427936 5096504 13331432 10325 489 11778 16983 183580 223155 21277 4162 2840 35143 98313 161735 18812826 498113622 0.70860 0.78630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INCOME FROM ACTIVITIES NOT NORMALLY RECURRING RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3241 5762 9003 142013343 142022346 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 10578 19822 28406 9003 67809 250000 250000 250000 250000 1000000 1500000 3790 4051 10226 3241 21308 0 1 X 307705 193913 113792 1172305 926258 246047 92633 84756 7877 367716 DEFERRED RENT 919478 DEFERRED COMPENSATION LIABILITY 316087 1235565 142383050 -135855 -135855 142518905 24502 24502 142543407 142022346 0 142022346 24502 24502 142046848 PART IV, LINE 2B: CCAOA RECEIVED ADVANCE FUNDING FOR PARTICULAR PROGRAMS, WHICH CCAOA HELD IN ESCROW TO MAKE PAYMENTS ON BEHALF OF THE ARMY. 1 COMMUNITY SERVICE COUNCIL 16 E 16TH STREET SUITE 202 TULSA OK 74119 730580282 501(C)3 30000 EMERGENCY TRAINING THE FAMILY CONSERVANCY 444 MINNESOTA AVE SUITE 200 KANSAS CITY KS 66101 440454800 501(C)3 30000 EMERGENCY TRAINING CHILD CARE CONNECTIONS 1143 STONERIDGE DRIVE BOZEMAN MT 59718 363779018 501(C)3 59545 EMERGENCY TRAINING MID-SIOUX OPPORTUNITY INC 418 S MARION STREET REMSEN IA 51050 420921642 501(C)3 30000 EMERGENCY TRAINING 4 0 FEE ASSISTANCE FOR CHILD CARE SERVICES FOR ELIGIBLE MILITARY FAMILIES 33344 116974929 PART I, LINE 2: CCAOA PROVIDES FEE ASSISTANCE PAYMENTS TO CHILD CARE PROVIDERS FOR ELIGIBLE MILITARY FAMILIES. BOTH PROVIDERS AND PARTICIPANTS MUST COMPLETE APPLICATION FORMS IN ORDER FOR ELIGIBILITY TO BE DETERMINED. AFTER APPROVAL, CCAOA PAYS THE APPLICABLE FEE ASSISTANCE BASED ON ATTENDANCE SHEETS SIGNED BY BOTH THE PARENT AND PROVIDER. GRANTS TO SUBRECIPIENT ORGANIZATIONS ARE MONITORED WITH REGULAR CHECK INS AND REPORTING. PAYMENT SCHEDULES ARE TIED TO DELIVERABLES. X X X X 1 0 0 0 0 0 0 1 0 LYNETTE FRAGA EXECUTIVE DIRECTOR 335455 0 0 0 728 0 36024 0 5053 0 377260 0 0 0 STEPHEN SMITH CHIEF OPERATING OFFICER 203204 0 0 0 142154 0 14584 0 2652 0 362594 0 0 0 RICHARD SCHOTT SR. CHIEF, NATIONAL PROGRAMS 194150 0 0 0 0 0 17491 0 1827 0 213468 0 0 0 MICHELLE MCCREADY CHIEF, PUBLIC POLICY & RESEARCH 179184 0 0 0 0 0 4385 0 0 0 183569 0 0 0 JENNIFER PARK-JADOTTE CHIEF, BUSINESS DEVELOPMENT AND STRA 168420 0 0 0 0 0 13184 0 4124 0 185728 0 0 0 KIMBERLY ENGELMAN CHIEF, FAMILY & COMMUNITY ENGAGEMENT 131463 0 0 0 0 0 7828 0 11930 0 151221 0 0 0 RICHARD SWATT CHIEF FINANCIAL OFFICER (THRU SEPT ' 164601 0 0 0 0 0 17659 0 2323 0 184583 0 0 0 PART I, LINE 4A STEPHEN SMITH, SEVERANCE: $142,154 PART I, LINE 7 THE EXECUTIVE DIRECTOR'S BONUS IS PROVIDED AT THE DISCRETION OF THE BOARD OF DIRECTORS. ALL OTHER BONUS AMOUNTS ARE PROVIDED AT THE DISCRETION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE PRESIDENT, VICE-PRESIDENT, SECRETARY, AND TREASURER OF THE CORPORATION. UPON THE REQUEST OF THE EXECUTIVE COMMITTEE, THE PAST PRESIDENT MAY ATTEND AND PARTICIPATE IN MEETINGS OF THE EXECUTIVE COMMITTEE IN AN ADVISORY, NON-VOTING CAPACITY. THE PRESIDENT SHALL SERVE AS CHAIRPERSON OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. EXCEPT FOR THE POWER TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS AND THE POWERS ENUMERATED IN SECTION 1 OF ARTICLE VI OF THE BYLAWS, THE EXECUTIVE COMMITTEE SHALL HAVE THE RIGHT TO EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, SUBJECT TO THE DIRECTION AND OVERSIGHT OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 VOTING MEMBERS THE VOTING MEMBERS OF THIS CORPORATION SHALL CONSIST OF THE FOLLOWING CATEGORIES OF MEMBERSHIP: 1. CHILD CARE RESOURCE AND REFERRAL AGENCIES, WHICH SHALL INCLUDE BOTH STATE AND LOCAL AGENCIES (COLLECTIVELY, "CCR&RS"). CCR&RS SHALL BE DEFINED TO INCLUDE ANY ORGANIZATION WHOSE STATED PURPOSE INCLUDES DELIVERING INFORMATION-BASED SERVICES TO FAMILIES, CHILD CARE PROVIDERS, AND THE COMMUNITY. 2. GOVERNMENT ORGANIZATIONS AND AGENCIES. 3. NONPROFIT ORGANIZATIONS, WHICH SHALL INCLUDE ORGANIZATIONS INVOLVED IN EARLY CHILDHOOD CARE AND EDUCATION. 4. FOR-PROFIT CORPORATIONS, WHICH SHALL INCLUDE, BUT NOT BE LIMITED TO, INDUSTRY SUPPLIERS. CCR&RS, GOVERNMENT ORGANIZATIONS AND AGENCIES, NONPROFIT ORGANIZATIONS AND FOR-PROFIT CORPORATIONS SHALL BE REFERRED TO COLLECTIVELY HEREIN AS THE "VOTING MEMBERS". EACH VOTING MEMBER SHALL HAVE THE RIGHT TO CAST ONE (1) VOTE ON EACH MATTER BROUGHT BEFORE THE MEMBERSHIP. EACH VOTING MEMBER SHALL DESIGNATE AN INDIVIDUAL TO ACT ON BEHALF OF THE VOTING MEMBER (THE "VOTING MEMBER REPRESENTATIVE") AND SHALL PROVIDE THE NAME OF THE VOTING MEMBER REPRESENTATIVE TO THE CORPORATION AT LEAST TEN (10) DAYS IN ADVANCE OF ANY MEETING OF THE VOTING MEMBERS OR MEMBERSHIP VOTE. NON-VOTING MEMBERS THE FOLLOWING CATEGORIES OF MEMBERSHIP SHALL BE NON-VOTING MEMBERS OF THE CORPORATION: 1. INDIVIDUAL CHILD CARE PROFESSIONALS. 2. AFFILIATE MEMBERS, WHICH SHALL INCLUDE ANY INDIVIDUALS EMPLOYED BY A CCR&R. 3. HONORARY MEMBERS. 4. STUDENT MEMBERS, WHICH SHALL INCLUDE INDIVIDUALS ENGAGED IN A COURSE OF STUDY FOCUSED ON EARLY CHILDHOOD EDUCATION. THE BOARD OF DIRECTORS MAY ESTABLISH ADDITIONAL CATEGORIES OF NONVOTING MEMBERSHIP FROM TIME TO TIME, AND DETERMINE THE DUES, FEES, OR OTHER CONDITIONS FOR EACH CATEGORY OF NONVOTING MEMBERSHIP. ALL MEMBERS DESCRIBED IN THIS SECTION SHALL BE REFERRED TO IN THESE BYLAWS AS THE "NONVOTING MEMBERS". THE NONVOTING MEMBERS SHALL BE PERMITTED TO ATTEND MEETINGS OF THE MEMBERSHIP, BUT SHALL NOT HAVE THE RIGHT TO VOTE ON ANY MATTERS BROUGHT BEFORE THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD DEVELOPMENT COMMITTEE WILL BE CHARGED WITH DEVELOPING A SLATE OF CANDIDATES FOR ELECTION TO THE BOARD, WITH A CANDIDATE PROPOSED FOR EACH VACANT SEAT ON THE BOARD OF DIRECTORS. THE NOMINEES PROPOSED BY THE BOARD DEVELOPMENT COMMITTEE MUST COMPLY WITH THE BOARD COMPOSITION REQUIREMENTS SET FORTH. THE BOARD DEVELOPMENT COMMITTEE WILL SUBMIT THE PROPOSED SLATE TO THE BOARD OF DIRECTORS FOR APPROVAL. DIRECTORS WILL THEN BE ELECTED BY THE VOTING MEMBERS, UPON THE AFFIRMATIVE VOTE OF A MAJORITY OF VOTING MEMBERS PARTICIPATING IN A VOTE WHERE A QUORUM IS FULFILLED APPROVING THE SLATE OF CANDIDATES. FORM 990, PART VI, SECTION A, LINE 7B ANY ACTION REQUIRED OR PERMITTED TO BE TAKEN BY THE MEMBERS MAY BE TAKEN WITHOUT A MEETING, IF ALL VOTING MEMBERS SHALL INDIVIDUALLY OR COLLECTIVELY CONSENT IN WRITING TO THE ACTION. THE WRITTEN CONSENT OR CONSENTS SHALL BE FILED WITH THE MINUTES OF THE PROCEEDINGS OF THE MEMBERS. THE ACTION BY WRITTEN CONSENT SHALL HAVE THE SAME FORCE AND EFFECT AS THE UNANIMOUS VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT VERSION OF THE IRS FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS. SIGNIFICANT CHANGES ARE REVIEWED WITH BOTH THE AUDIT COMMITTEE AND BOARD OF DIRECTORS BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C CCAOA BOARD MEMBERS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. ANY STAFF OR BOARD RELATED CONFLICT OF INTEREST IS REVIEWED BY THE EXECUTIVE DIRECTOR. BOARD MEMBERS ARE TRAINED TO ABSTAIN IN MEETINGS AFTER DISCLOSURE OF A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A CCAOA SALARY GRADES ARE BASED ON JOB DESCRIPTIONS, EMPLOYEE EXPERIENCE AND QUALIFICATIONS, MARKET ANALYSIS AND TRENDS FROM PUBLISHED NON PROFIT GUIDES, AND FEDERAL GOVERNMENT COMPENSATION SYSTEMS. JOB DESCRIPTIONS ARE PREPARED BY SUPERVISORY STAFF AND REVIEWED BY HUMAN RESOURCES TO DETERMINE SALARY LEVELS. THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON THE FACTORS LISTED ABOVE WITHIN BUDGET CONSTRAINTS. DEPENDENT ON THE LEVEL OF THE POSITION, STAFF COMPENSATION MAY BE REVIEWED BY THE EXECUTIVE DIRECTOR, CHIEF OPERATING OFFICER, CFAO AND RESPECTIVE EXECUTIVE COMMITTEE MEMBER. HUMAN RESOURCES REVIEWS ALL STAFF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE AUDIT OVERSIGHT PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR.