2018-12-03T16:08:13-06:00 2018-06-30 030327374 MCSOLEY MCCOY & CO 118 TILLEY DRIVE STE 202 SOUTH BURLINGTON VT 05403 990 2017-07-01 030218115 VERMONT COUNCIL ON THE ARTS INC VERM 8028283291 136 STATE STREET MONTPELIER VT 05633 KAREN MITTELMAN EXECUTIVE DIRECTOR 8028283291 2018-12-03 1 CONNIE FELLION P01875413 8026581808 64.88.174.3 2018-12-03 08:22:56 ES P 7FE8106D371B69CF46245EB71DCA94EED30FDC1F 4D2A06CAD8A8521492FE37ACB3D92ABF6087D50B 2017 2019-02-21 02:37:17Z VERMONT ARTS COUNCIL KAREN MITTELMAN 136 STATE STREET MONTPELIER VT 05633 1698032 0 X WWW.VERMONTARTSCOUNCIL.ORG X 1964 VT THE COUNCIL'S MISSION IS TO ADVANCE AND PRESERVE THE ARTS AT THE CENTER OF VERMONT COMMUNITIES, IT OFFERS GRANTS AND SERVICES INCLUDING WORKSHOPS, PROFESSIONAL DEVELOPMENT OPPORTUNITIES AND ARTS INFORMATION, AND IS THE STATE'S FOREMOST ARTS ADVOCATE. 18 18 13 0 0 0 1690398 1674904 0 0 5051 3950 10783 19178 1706232 1698032 686974 597532 0 0 817583 747435 0 0 31285 315963 345800 1820520 1690767 -114288 7265 1087989 1097208 327165 329119 760824 768089 X THE COUNCIL'S MISSION IS TO ADVANCE AND PRESERVE THE ARTS AT THE CENTER OF VERMONT COMMUNITIES. IT OFFERS GRANTS AND SERVICES INCLUDING WORKSHOPS, PROFESSIONAL DEVELOPMENT OPPORTUNITIES AND ARTS INFORMATION, AND IS THE STATE'S FOREMOST ARTS ADVOCATE. 0 0 719075 474365 COMMUNITY ARTS PROGRAMS PROVIDE GRANTS AND SERVICES TO SUPPORT EFFORTS BY COMMUNITIES TO MAKE THE ARTS PART OF EVERYDAY LIFE AND TO INCREASE PUBLIC AWARENESS OF THE POSITIVE ROLE PLAYED BY ARTISTS AND ARTS ORGANIZATIONS IN THEIR COMMUNITIES. 75 GRANTS WERE AWARDED TO ARTS ORGANIZATIONS, ARTISTS, AND COMMUNITIES, INCLUDING THE THIRD YEAR OF THREE-YEAR UNRESTRICTED OPERATING GRANT PROGRAM FOR ARTS PARTNERS AND 18 ARTS IMPACT GRANTS TO EXPAND ACCESS TO THE ARTS. 16 CULTURAL FACILITIES GRANTS ENABLED CULTURAL ORGANIZATIONS TO MAKE CRITICAL UPGRADES TO EXISTING BUILDINGS OR TO MAKE PUBLIC ARTS FACILITIES ACCESSIBLE AND WELCOMING TO PATRONS WITH DISABILITIES. GRANT-SEEKER WORKSHOPS WERE HELD ACROSS THE STATE. PUBLIC ART PROGRAMS INCLUDED THE FUNDING OF 3 PROJECTS THROUGH THE VT ART IN STATE BUILDINGS PROGRAM. THE SECOND YEAR OF "THE AGILE NONPROFIT", A NEW PROGRAM TO PROVIDE PROFESSIONAL DEVELOPMENT TO ARTS ORGANIZATIONS, WAS COMPLETED WITH A FOCUS ON ACCESSIBILITY AND INCLUSION. TECHNICAL ASSISTANCE GRANTS WERE PROVIDED TO 4 ORGANIZATIONS. THE VERMONT CREATIVE NETWORK, A COALITION OF INDIVIDUAL ARTISTS, LOCAL AND REGIONAL PLANNERS AND POLICYMAKERS, COMMUNITY DEVELOPMENT PROFESSIONALS, AND CULTURAL AND NONPROFIT LEADERS FORMED IN 2016, HELD STATEWIDE AND LOCAL EVENTS TO ADVANCE VERMONT'S CREATIVE ECONOMY. A STRATEGIC STUDY AND ACTION PLAN WAS UNDERTAKEN TO DOCUMENT THE ECONOMIC IMPACT OF THE CREATIVE SECTOR IN A THREE-COUNTY REGION OF THE STATE. 186184 84100 ARTS EDUCATION PROGRAMS PROVIDE GRANTS AND SERVICES TO PROMOTE HIGH QUALITY ARTS EDUCATION AND LIFELONG LEARNING IN AND THROUGH THE ARTS. 37 GRANTS WERE AWARDED TO SCHOOLS AND NON-PROFIT ORGANIZATIONS, INCLUDING 6 HEAD START PARTNERSHIP GRANTS TO BRING ARTS-INTEGRATED LEARNING TO VERMONT'S MOST VULNERABLE STUDENTS. OPERATING GRANTS AWARDED IN THE COMMUNITY DEVELOPMENT PROGRAM (SEE 4A) ALSO SERVE ARTS EDUCATION IN THEIR COMMUNITIES. GRANT-SEEKER WORKSHOPS WERE HELD. MORE THAN 5,000 STUDENTS PARTICIPATED IN A STATEWIDE POETRY RECITATION CONTEST FOR HIGH-SCHOOL STUDENTS, WITH THE STATE FINALS WINNER PARTICIPATING IN THE NATIONAL COMPETITION. THIS PROGRAM INCLUDES OUTREACH TO RURAL, UNDERSERVED SCHOOLS, AND TRAINING PROVIDED TO TEACHING ARTISTS, WHICH IN THE PAST YEAR FOCUSED ON INTENSIVE TRAINING IN ARTS EDUCATION INTEGRATION THROUGH UNIVERSAL DESIGN. 170165 39067 ARTS CREATION AND PRESENTATION PROGRAM PROVIDES GRANTS AND SERVICES TO SUPPORT THE DEVELOPMENT OF VERMONT ARTISTS AND TO PROVIDE GREATER OPPORTUNITIES FOR THE CREATION AND PRESENTATION OF EXCELLENT WORK. 16 GRANTS WERE AWARDED TO ARTISTS AND ARTS ORGANIZATIONS FOR PROFESSIONAL DEVELOPMENT AND CREATIVE PROJECTS. "BREAKING IN TO BUSINESS" HELPED ARTISTS WITH A FOCUS ON WINNING PUBLIC ART COMMISSIONS. GRANT-SEEKER WORKSHOPS, LOCAL ARTS ADMINISTRATOR NETWORKING MEETINGS AND OTHER WORKSHOPS WERE HELD. SCULPTURE GARDEN AND SPOTLIGHT GALLERY EXHIBITS ONSITE AT THE ARTS COUNCIL FEATURED THE WORK OF VERMONT ARTISTS, AND WERE INCLUDED IN THE CITYWIDE FIRST FRIDAY ART WALKS. 133541 PUBLIC AWARENESS AND ADVOCACY PROGRAM STRIVES TO INCREASE PUBLIC AWARENESS AND SUPPORT FOR THE ESSENTIAL ROLE ARTISTS AND ARTS ORGANIZATIONS PLAY IN VERMONT'S ECONOMIC AND COMMUNITY DEVELOPMENT AND QUALITY OF LIFE. THE COUNCIL ADVOCATES ON THE LOCAL, STATE AND NATIONAL LEVEL TO INCREASE PUBLIC INVESTMENT IN THE ARTS AND ARTS EDUCATION AND TO PROVIDE INPUT ON PUBLIC POLICIES AFFECTING THE CULTURAL SECTOR. ELECTRONIC PROMOTIONAL OUTREACH INCLUDES AN ONLINE ARTS CALENDAR AND ARTS DIRECTORY, A BI-WEEKLY E-NEWSLETTER ARTMAIL, ARTS ALERTS AND CONSTITUENT NOTICES. THE COUNCIL ALSO EMPLOYS SOCIAL MEDIA NETWORKING (FACEBOOK, TWITTER, YOUTUBE) FOR OUTREACH AND ENGAGEMENT WITH CONSTITUENTS. AN ANNUAL MEETING WAS HELD WHICH WAS OPEN TO ALL. AN ANNUAL AWARDS CEREMONY WAS HELD WHICH RECOGNIZED 6 OUTSTANDING INDIVIDUALS FOR THEIR SERVICE TO THE ARTS: A GOVERNOR'S AWARD FOR EXCELLENCE IN THE ARTS, THE WALTER CERF MEDAL FOR OUTSTANDING ACHIEVEMENT, THE ELLEN MCCULLOCH-LOVELL AWARD IN ARTS EDUCATION, THE MARGARET KANNENSTINE AWARD FOR ARTS ADVOCACY, AND THE ARTHUR WILLIAMS AWARD FOR MERITORIOUS SERVICE. THE ANNUAL REPORT WAS PUBLISHED AND MADE AVAILABLE IN BOTH PRINT AND ONLINE. 133541 1208965 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 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 0 1 38 0 1 13 1 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X VT COUNCIL ON THE ARTS 8028283291 136 STATE STREET MONTPELIER VT 05633 X ED CLARK VICE CHAIR 2.00 X X 0 0 0 JO SABEL COURTNEY TRUSTEE 1.00 X 0 0 0 SABRINA BROWN TRUSTEE 1.00 X 0 0 0 REEVE LINDBERGH TRUSTEE 1.00 X 0 0 0 REBECCA MCMEEKIN TRUSTEE 1.00 X 0 0 0 NICOLE NELSON TRUSTEE 1.00 X 0 0 0 GAIL NUNZIATA TRUSTEE 2.00 X 0 0 0 BOB STANNARD CHAIR 1.00 X X 0 0 0 GREG PAUS TRUSTEE 1.00 X 0 0 0 ROBIN PERLAH VICE CHAIR 1.00 X X 0 0 0 TONY PIETRICOLA TRUSTEE 1.00 X 0 0 0 STEPHEN PITE TRUSTEE 1.00 X 0 0 0 GREG SARGENT SECRETARY/TREASURER 1.00 X X 0 0 0 GREG CUTLER TRUSTEE 1.00 X 0 0 0 MAJOR JACKSON TRUSTEE 1.00 X 0 0 0 NICK SHERMAN TRUSTEE 1.00 X 0 0 0 EDMOND STRAINCHAMPS TRUSTEE 1.00 X 0 0 0 YASMIN TAYEBY TRUSTEE 1.00 X 0 0 0 TERI BORDENAVE FORMER INTERIM EXECUTIVE DIRECTOR 30.00 X 0 0 0 ALEXANDER ALDRICH FORMER EXECUTIVE DIRECTOR 40.00 X 57026 0 2383 KAREN MITTELMAN EXECUTIVE DIRECTOR 40.00 X 21146 0 498 78172 0 2881 0 0 0 0 0 934794 740110 1674904 3950 3950 OTHER COUNCIL INCOME 900000 10721 10721 MISCELLANEOUS INCOME 900099 8457 8457 19178 1698032 19178 0 3950 544937 544937 52595 52595 153455 90953 59572 2930 461595 282496 169707 9392 106279 41813 64466 26106 14275 11361 470 12500 12500 145267 82589 61848 830 10768 10714 54 22734 11992 10189 553 39465 12499 26966 21028 15889 4779 360 35745 25010 7343 3392 5395 5395 3492 818 2674 PROGRAM EXPENSES 18313 18313 DUES/SUBSCRIPTIONS 13284 952 1102 11230 RECRUITMENT 7360 7360 MISCELLANEOUS 6002 660 4831 511 4447 2460 370 1617 1690767 1208965 450517 31285 670679 617849 214843 288981 7200 27279 22953 68023 60039 12304 7984 155684 159441 1087989 1097208 73765 36480 225881 263369 27519 29270 327165 329119 X 571983 612775 51244 17717 137597 137597 760824 768089 1087989 1097208 7265 0 X 0 1 X 1 0 X 1722862 1635393 1667262 1686398 1648404 8360319 1722862 1635393 1667262 1686398 1648404 8360319 8360319 21753 34499 5018 5051 3950 70271 8430590 211500 0.99170 0.98930 X 1 1 0 1 147 1 1567 0 1 9516 0 1 3416 14646 0 FORM 990, SCHEDULE C, PART II-B, LINE 1 LOBBYING ACTIVITIES MAINLY RELATED TO DIRECT CONTACT BY STAFF AND CONSTITUENTS WITH STATE LEGISLATORS REGARDING STATE LEGISLATIVE BILLS FOR COUNCIL FUNDING AND CULTURAL FACILITIES. CONSTITUENTS WERE ALSO ENCOURAGED TO CONTACT THEIR STATE LEGISLATORS ON THESE ISSUES. STAFF CONTACTED THE VT CONGRESSIONAL DELEGATIONS TO THANK THEM FOR THEIR SUPPORT OF FEDERAL ARTS FUNDING, AND ENCOURAGED CONSTITUENTS TO DO THE SAME. 155684 3757 159441 141101 14583 155684 183597 -13867 169730 184298 6699 2200 5200 183597 170930 13368 184298 1 0 68023 60039 7984 7984 ACCRUED VACATION 29270 29270 1740460 42428 42428 1698032 0 1698032 1733195 42428 42428 1690767 0 1690767 1 BRATTLEBORO MUSEUM AND ART CENTER INC 10 VERNON STREET BRATTLEBORO VT 05301 036016116 501(C)(3) 7460 OPERATING & HEAD START BURLINGTON CITY ARTS 135 CHURCH STREET BURLINGTON VT 05401 030354963 501(C)(3) 6400 OPERATING & HEAD START CATAMOUNT FILM AND ARTS 115 EASTERN AVENUE SAINT JOHNSBURY VT 05819 030276780 501(C)(3) 7400 OPERATING, CULTURAL FACILITIES & HEAD START CIRCUS BARN INC 1 CIRCUS ROAD GREENSBORO VT 05841 237352665 501(C)(3) 7400 OPERATING GRANT FLYNN CENTER FOR THE PERFORMING ARTS 153 MAIN STREET BURLINGTON VT 05401 030277052 501(C)(3) 7400 OPERATING GRANTS GOVERNOR'S INSTITUTES OF THE ARTS 4049 WILLISTON ROAD STE 4 SOUTH BURLINGTON VT 05403 030308967 501(C)(3) 8500 ARTS EDUCATION THE IN-SIGHT PHOTOGRAPHY PROJECT 45 FLAT STREET SUITE 1 BRATTLEBORO VT 05301 030338482 501(C)(3) 5500 OPERATING 7 TECHNICAL ASSISTANCE NEW ENGLAND YOUTH THEATRE 100 FLAT STREET BRATTLEBORO VT 05301 030364216 501(C)(3) 5500 OPERATING & TECHNICAL ASSISTANCE RIVER ARTS OF MORRISVILLE INC 74 PLEASANT STREET MORRISVILLE VT 05661 030368569 501(C)(3) 5500 OPERATING & HEAD START VERMONT ARTS EXCHANGE 29 SAGE STREET NORTH BENNINGTON VT 05257 030343015 501(C)(3) 11500 OPERATING & HEAD START VSA VERMONT INC 21 CARMICHAEL STREET SUITE 206 ESSEX JUNCTION VT 05404 030307529 501(C)(3) 7400 OPERATING GRANT WESTON PLAYHOUSE THEATRE COMPANY 703 MAIN STREET WESTON VT 05161 222970343 501(C)(3) 6400 OPERATING & TECHNICAL ASSISTANCE BARRE OPERA HOUSE INC 6 NO MAIN STREET 4 BARRE VT 05641 030270440 501(C)(3) 27852 CULTURAL FACILITIES, HEAD START ARTS, OPERATING FRIENDS OF THE BRATTLEBORO MUSIC CENTER 38 WALNUT STREET BRATTLEBORO VT 05301 036009983 501(C)(3) 5500 OPERATING, PROJECT (FISCAL AGENT) GRASS ROOTS ART & COMMUNITY EFFORT 59 MILL STREET HARDWICK VT 05843 223133388 501(C)(3) 5500 OPERATING GUILFORD PERFORMANCE LAB INC 561 FITCH ROAD BRATTLEBORO VT 05301 452398900 501(C)(3) 6400 OPERATING HELEN DAY ART CENTER INC 90 PEARL STREET STOWE VT 05672 030284825 501(C)(3) 6400 OPERATING, INFRASTRUCTURE PROJECT TOWN HALL THEATER INC 68 SO PLEASANT STREET MIDDLEBURY VT 05753 030358794 501(C)(3) 6400 OPERATING VERMONT INTERNATIONAL FILM FOUNDATION 230 COLLEGE STREET BURLINGTON VT 05402 222533747 501(C)(3) 6400 OPERATING VERMONT STAGE COMPANY 110 MAIN STREET BURLINGTON VT 05401 030342411 501(C)(3) 6400 OPERATING VERMONT YOUTH ORCHESTRA ASSOCIATION 223 ETHAN ALLEN AVE COLCHESTER VT 05446 036011271 501(C)(3) 5500 OPERATING YELLOW BARN INC 63 MAIN STREET PUTNEY VT 05346 030228985 501(C)(3) 6400 OPERATING MAIN STREET ARTS 35 MAIN STREET SAXTONS RIVER VT 05154 501(C)(3) 6400 OPERATING CARVING STUDIO AND SCULPTURE CENTER 636 MARBLE STREET WEST RUTLAND VT 05777 030325486 501(C)(3) 22000 OPERATING COMMUNITY ENGAGEMENT LAB 41 SUMMER STREET MONTPELIER VT 05602 453868526 501(C)(3) 6400 OPERATING LOST NATION THEATER INC 39 MAIN STREET MONTPELIER VT 05602 030267568 501(C)(3) 5500 OPERATING NORTHERN STAGE COMPANY 74 GATES STREET WHITE RIVER JUNCTION VT 05001 043387268 501(C)(3) 6400 OPERATING SHELBURNE ART CENTER 64 HARBOR ROAD SHELBURNE VT 05482 030181065 501(C)(3) 5500 OPERATING VERMONT PERFORMING ARTS LEAGUE 294 N WINOOSKI AVE SUITE 111 BURLINGTON VT 05401 030268765 501(C)(3) 5500 OPERATING WONDER & WISDOM PO BOX 300 GREENSBORO VT 05841 050501353 501(C)(3) 7400 OPERATING ALDRICH MEMORIAL ASSOCIATION PO BOX 94 CALAIS VT 05648 237134937 501(C)(3) 8500 OPERATING AMERICAN MUSEUM OF FLY FISHING 4070 MAIN STREET MANCHESTER VT 05255 030220781 501(C)(3) 14400 OPERATING FAIRFIELD COMMUNITY CENTER ASSOCIATION 124 SCHOOL STREET EAST FAIRFIELD VT 05448 030338566 501(C)(3) 30000 OPERATING FRIENDS OF THE BRANDON TOWN HALL INC 1 CONANT SQUARE BRANDON VT 05733 030358924 501(C)(3) 14250 OPERATING FRIENDS OF THE MORRILL HOMESTEAD JUSTIN MORRILL MEMORIAL HWY STRAFFORD VT 05072 030356732 501(C)(3) 7001 OPERATING LAKE CHAMPLAIN MARITIME MUSEUM AT BASIN HARBOR 4472 BASIN HARBOR ROAD VERGENNES VT 05491 222570380 501(C)(3) 5000 OPERATING LATCHIS ARTS 50 MAIN STREET BRATTLEBORO VT 05301 030231573 501(C)(3) 13217 OPERATING POULTNEY HISTORICAL SOCIETY 1499 E MAIN STREET POULTNEY VT 05764 237044602 501(C)(3) 12325 OPERATING TOWN OF HUNTINGTON 4930 MAIN ROAD HUNTINGTON VT 05462 501(C)(3) 13500 OPERATING VERMONT COLLEGE OF FINE ARTS 36 COLLEGE STREET MONTPELIER VT 05602 208384273 501(C)(3) 30000 OPERATING WAITSFIELD UNITED CHURCH OF CHRIST INC 4335 MAIN STREET WAITSFIELD VT 05673 036005928 501(C)(3) 5994 OPERATING CRADLE TO GRAVE ARTS PO BOX 8 CHELSEA VT 05038 223092913 501(C)(3) 5000 OPERATING VERMONT FOLKLIFE CENTER 88 MAIN STREET MIDDLEBURY VT 05753 222550951 501(C)(3) 6000 OPERATING NEW ENGLAND FOUNDATION FOR THE ARTS 145 TREMONT STREET 7TH FLOOR BOSTON MA 02211 042593591 501(C)(3) 16000 OPERATING ART IN STATE BUILDINGS GRANTS 6 23000 CREATION GRANTS 10 29595 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE ARTS COUNCIL IS OPEN TO ALL PERSONS, FAMILIES, OR CORPORATIONS WHO FULFILL THE MEMBERSHIP REQUIREMENTS WHICH THE BOARD OF TRUSTEES MAY FROM TIME TO TIME ESTABLISH, AND WHO PAY ANNUAL MEMBERSHIP DUES. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT 18 OF THE COUNCIL'S 20 BOARD MEMBERS. THE GOVERNOR APPOINTS ONE BOARD MEMBER AS WELL AS SERVES AS EX OFFICIO. FORM 990, PART VI, SECTION A, LINE 7B ALL MAJOR DECISIONS MADE BY VERMONT ARTS COUNCIL ARE VOTED ON BY THE BOARD. CHANGES TO THE BYLAWS MAY BE RECOMMENDED BY THE BOARD BUT ARE SUBJECT TO APPROVAL BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT IS PROVIDED TO ALL TRUSTEES FOR REVIEW PRIOR TO THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST AND CONFIDENTIALITY AGREEMENT FORM AT LEAST ANNUALLY. THESE FORMS ARE REVIEWED BY THE DIRECTOR OF ADMINISTRATION WITH ANY CONCERNS FORWARDED TO THE EXECUTIVE COMMITTEE. BOARD MEMBERS ARE REMINDED TO DISCLOSE POSSIBLE CONFLICTS OF INTEREST BEFORE PARTICIPATING OR MAKING DECISIONS ON ANY GRANT AWARDS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PROCESS FOR THE EXECUTIVE DIRECTOR INVOLVES ANNUALLY COLLECTING COMPARABLE SALARY DATA FOR THE EXECUTIVE COMMITTEE TO USE IN SETTING THE SALARY. THE EXECUTIVE COMMITTEE IS CHARGED WITH THE ANNUAL PERFORMANCE REVIEW AS WELL AS SALARY REVIEW AND SETTINGS. ALL SALARY DECISIONS ARE KEPT ON FILE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. A FINANCIAL SUMMARY IS INCLUDED IN THE ANNUAL REPORT WHICH IS AVAILABLE ON THE COUNCIL'S WEBSITE AND IN PRINT. SOME ANNUAL REPORTS ARE MAILED TO MEMBERS AND OTHERS. FORMS 990'S ARE ALSO AVAILABLE ONLINE IN ANOTHER ORGANIZATIONS WEBSITE. FORM 990, PART VI, SECTION B ITEM 15B DIRECTOR OF ADMINISTRATION REVIEWS ANNUALLY ALL STAFFING JOB TITLES, JOB DESCRIPTIONS AND COMPENSATION LEVELS USING COMPARABLE SALARY DATA FROM SEVERAL SOURCES, INCLUDING STATE EMPLOYEES AND OTHER NON-PROFIT DATA SETS. THIS DATA IS SHARED WITH EXECUTIVE DIRECTOR FOR USE IN REVIEW AND SALARY ADJUSTMENTS FOR KEY PERSONNEL AS WELL AS ALL STAFFING. FORM 990, PART VII, LINES 21-22, SALARIES INCLUDES TAXABLE STIPENDS FOR HEALTH INSURANCE AND DATA PLANS.