2018-08-14T17:33:22-05:00 2017-09-30 941341042 FRANK RIMERMAN & CO LLP 1801 PAGE MILL ROAD PALO ALTO CA 94304 990 2016-10-01 900768822 SOCIETY OF ST VINCENT DE PAUL PARTICULAR COUNCIL OF SAN MATEO INC SOCI 6503730622 50 NORTH B STREET SAN MATEO CA 944013917 JOHN T CLARDY TREASURER 6503730622 2018-08-13 1 ANNE F MACDONALD P00359548 6508458100 2018-08-13 2016 2022-09-23 18:48:47Z SVDP OF SAN MATEO COUNTY MARTIN DUDA 50 NORTH B STREET SAN MATEO CA 944013917 2582704 1 1 5568 X HTTP://WWW.SVDP-SANMATEOCO.ORG/ X PROVIDES SAFETY NET SERVICES TO NEEDY THROUGHOUT SAN MATEO CTY. READ WITH PARENT 990 EIN 94-1375833 36 36 0 1040 0 0 2802515 2575100 0 0 0 0 0 7604 2802515 2582704 2822267 2616001 0 0 0 0 0 0 0 39145 26731 2861412 2642732 -58897 -60028 537940 473439 9778 5305 528162 468134 X SAFETY NET SERVICES WERE PROVIDED TO 24,000+ UNDUPLICATED NEEDY ADULTS & CHILDREN VIA: DIRECT ASSISTANCE (PENINSULA FAMILY RESOURCE CENTER & HOMELESS HELP CENTERS); RESTORATIVE JUSTICE MINISTRY; & THRIFT STORES. (CONTINUED ON SCHEDULE O)THIS GROUP FORM 990 FOR SUBORDINATE CONFERENCES BEARS ONLY PROGRAM COSTS. THE PARENT RETURN (FEIN: 94-1375833) BEARS ALL ADMIN, FUNDRAISING & SOME PROGRAM COSTS. THIS FORM 990 MUST BE READ TOGETHER WITH THE PARENT FORM 990. AUDITED FINANCIAL STATEMENTS ARE ON A CONSOLIDATED BASIS. 0 0 2642732 2616001 SVDP PROVIDES SAFETY NET SERVICES TO THE PRECARIOUSLY HOUSED & HOMELESS COUNTYWIDE THROUGH SVDP'S PENINSULA FAMILY RESOURCE CENTER & 3 SVDP HOMELESS HELP CENTERS. THESE SERVICES ARE DELIVERED TO 18,000+ DISTINCT HOUSED INDIVIDUALS & AT 3 STRATEGICALLY LOCATED HOMELESS HELP CENTERS TO 3,300+ DISTINCT HOMELESS INDIVIDUALS.SVDP PROVIDES RENT & UTILITY PAYMENTS OF $653,000 TO PREVENT EVICTIONS. FOOD SERVICES OF $1.8M ARE PROVIDED VIA 8,050 HOME VISITS & 78,000 MEALS & OTHER SERVICES ARE GIVEN AT THE HOMELESS HELP CENTERS. $332,870 OF CLOTHING & FURNITURE IS ALSO PROVIDED FROM 5 THRIFT STORES TO THOSE IN NEED. THESE SERVICES ARE MADE POSSIBLE BY 1,040 VOLUNTEERS. THESE ARE THE COMBINED SAFETY NET SERVICES OF THE PARENT & THE GROUP. SVDP'S RESTORATIVE JUSTICE MINISTRY (RJM) OFFERS PASTORAL CARE TO VICTIMS/FAMILIES, THE INCARCERATED/FAMILIES AND RE-ENTRY SERVICES. SVDP'S RJM CHAPLAINCY SUPPORTS VICTIMS, THE INCARCERATED & FAMILIES. VOLUNTEERS GAVE 3,000 HOURS OF DEDICATED SERVICE TO 2,000 DISTINCT INDIVIDUALS THROUGH 9,000 VISITS AT MEN & WOMEN'S JAILS, PRISONS, JUVENILE FACILITIES & OTHER SITES.SVDP'S CATHERINES' CENTER IS A RESIDENTIAL PROGRAM FOR WOMEN RECENTLY RELEASED FROM INCARCERATION, PROVIDING CARE FOR MIND,BODY & SPIRIT. PHASE ONE'S PRIMARY PROGRAM HAS SPACE FOR 10 RESIDENTS AND A POST GRADUATE PROGRAM FOR ACCEPTED CANDIDATES HAS SPACE FOR 10 RESIDENTS. (CONTINUED ON SCHEDULE O)DURING THIS SECOND PHASE, SUPPORT IS PROVIDED FOR STABLE EMPLOYMENT, FAMILY BONDING & ACHIEVING EDUCATIONAL GOALS. THIS RJM SAFE HOUSE HELPS WOMEN TRANSFORM THEIR LIVES AND MOVE BEYOND THE BONDS OF INCARCERATION REDUCING RECIDIVISM. ONGOING SUPPORT IS OFFERED TO ALL ALUMNAE. SVDP'S 5 THRIFT STORES PROVIDE FREE GOODS TO THE NEEDY, OFFER LOW COST GOODS TO THE COMMUNITY, RECYCLE USED MERCHANDISE, & OFFER REHABILITATION EMPLOYMENT. FREE GOODS ARE PROVIDED THROUGH OUR REDEMPTION PROGRAM UTILIZING VOUCHERS. 7,700 STORE VOUCHERS FOR CLOTHING, FURNITURE & HOUSEHOLD ITEMS WERE DISTRIBUTED DURING HOME VISITS, ETC. & AT 3 HOMELESS HELP CENTERS. EMPLOYMENT & JOB TRAINING IS ALSO PROVIDED TO THE DEVELOPMENTALLY DISABLED & THOSE IMPACTED BY THEIR STATUS IN THE CRIMINAL JUSTICE SYSTEM. THE STORES ALSO SUPPORT AN ELECTRONIC & MERCHANDISE RECYCLING PROGRAM FOR THE BENEFIT OF THE ENVIRONMENT. 2642732 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 36 36 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 CA X X ANTHONY ROUSE 6503730621 50 NORTH B STREET SAN MATEO CA 94401 X MARTIN DUDA PRESIDENT 10.00 X X 0 0 0 JOHN CLARDY TREASURER 15.00 X X 0 0 0 KATE WILLIAMS PRESIDENT 4.00 X X 0 0 0 TERESA DE ANDA TREASURER 4.00 X X 0 0 0 JANET VERGARA SECRETARY 4.00 X X 0 0 0 JANICE GYDESEN PRESIDENT 4.00 X X 0 0 0 DENISE LEON-MORENO VICE-PRESIDENT 4.00 X X 0 0 0 JANET STENSON TREASURER 4.00 X X 0 0 0 ROSE HUELBIG SECRETARY 4.00 X X 0 0 0 MAUREEN O'CONNOR PRESIDENT 4.00 X X 0 0 0 ROY CHIAPPARI VICE-PRESIDENT 4.00 X X 0 0 0 DIANNE CHIAPPARI TREASURER 4.00 X X 0 0 0 ROSE HUFFMAN SECRETARY 4.00 X X 0 0 0 BOB YOUNG PRESIDENT 4.00 X X 0 0 0 TERRY ZERZAN VICE PRESIDENT 4.00 X X 0 0 0 RONALD RUSSO TREASURER 4.00 X X 0 0 0 CATHY DURAN PRESIDENT 4.00 X X 0 0 0 JOSEPHINE VENTURA VICE PRESIDENT 4.00 X X 0 0 0 THERESA KELLER TREASURER 4.00 X X 0 0 0 EDITH EICHENSEHR SECRETARY 4.00 X X 0 0 0 MICHAEL WILMER PRESIDENT 4.00 X X 0 0 0 ERIN GALLI VICE PRESIDENT 4.00 X X 0 0 0 JOHN WALLACE TREASURER 4.00 X X 0 0 0 LEN PRIVITERA PRESIDENT 4.00 X X 0 0 0 HELENE QUILICI TREASURER 4.00 X X 0 0 0 TANYA ROBERTS SECRETARY 4.00 X X 0 0 0 JO ANN JONES PRESIDENT 4.00 X X 0 0 0 AUDREY DIOLI TREASURER 4.00 X X 0 0 0 BOJANE DCUNHA SECRETARY 4.00 X X 0 0 0 AL STANLEY PRESIDENT 4.00 X X 0 0 0 RAY TORRES TREASURER 4.00 X X 0 0 0 CYNTHIA LAURON PRESIDENT 4.00 X X 0 0 0 EVELYN TRASMER TREASURER 4.00 X X 0 0 0 TOM CLARKIN PRESIDENT 4.00 X X 0 0 0 MARIA-ELENA CARLSON TREASURER 4.00 X X 0 0 0 NANCY CLARKIN SECRETARY 4.00 X X 0 0 0 SHELLA BORDI PRESIDENT 4.00 X X 0 0 0 TOM CLARKIN VICE PRESIDENT 4.00 X X 0 0 0 MARIA ELENA CARLSON TREASURER 4.00 X X 0 0 0 NANCY CLARKIN SECRETARY 4.00 X X 0 0 0 THERESA HEINZ PRESIDENT 4.00 X X 0 0 0 REYNALDO MANILA TREASURER 4.00 X X 0 0 0 MIRNA MANILA SECRETARY 4.00 X X 0 0 0 MARVIE JAVIER SANTOS PRESIDENT 4.00 X X 0 0 0 HENRY PREVOST VICE PRESIDENT 4.00 X X 0 0 0 HOWARD COOK TREASURER 4.00 X X 0 0 0 JANIS STAGNARO SECRETARY 4.00 X X 0 0 0 JUDY CALETTI PRESIDENT 4.00 X X 0 0 0 THERESA CLARK TREASURER 4.00 X X 0 0 0 NATALIE MARSHALL SECRETARY 4.00 X X 0 0 0 MADELEINE LICAVOLI PRESIDENT 4.00 X X 0 0 0 BERNADETTE FISHER VICE PRESIDENT 4.00 X X 0 0 0 DIANN DELUCCHI TREASURER 4.00 X X 0 0 0 NATY PANGILINAN SECRETARY 4.00 X X 0 0 0 HUGO GALLEGOS PRESIDENT 4.00 X X 0 0 0 CHARLES MCLAUGHLIN TREASURER 4.00 X X 0 0 0 HERMINIA FLORIDO SECRETARY 4.00 X X 0 0 0 GILBERT ARRIAGA PRESIDENT 4.00 X X 0 0 0 GABRIEL ECHEVERRIA VICE PRESIDENT 4.00 X X 0 0 0 MARTIN DUDA TREASURER 4.00 X X 0 0 0 NANCY CLARKIN SECRETARY 4.00 X X 0 0 0 SALLY ORTIZ PRESIDENT 4.00 X X 0 0 0 LITO HERICO VICE PRESIDENT 4.00 X X 0 0 0 YOLANDA LONGBOY TREASURER 4.00 X X 0 0 0 KHAY RONQUILLO ACOSTA SECRETARY 4.00 X X 0 0 0 RANDI RANDLE PRESIDENT 4.00 X X 0 0 0 RAMON KHU TREASURER 4.00 X X 0 0 0 LYDIA PATRICIO PRESIDENT 4.00 X X 0 0 0 ZENAIDA BRION TREASURER 4.00 X X 0 0 0 LOURDES MATATQUIN SECRETARY 4.00 X X 0 0 0 GRETCHEN LOTT PRESIDENT 4.00 X X 0 0 0 RICHARD CASEY VICE PRESIDENT 4.00 X X 0 0 0 HELEN FRICKE TREASURER 4.00 X X 0 0 0 MARLIN ANG SECRETARY 4.00 X X 0 0 0 KAYTE MARIANI PRESIDENT 4.00 X X 0 0 0 ANNE TARTAGLIA VICE PRESIDENT 4.00 X X 0 0 0 DIANE KOSTELAK TREASUER 4.00 X X 0 0 0 DENISE SAMMUT PRESIDENT 4.00 X X 0 0 0 ANN WOOLEN TREASURER 4.00 X X 0 0 0 MARGARET MCNEIL SECRETARY 4.00 X X 0 0 0 MELODY MCLAUGHLIN PRESIDENT 4.00 X X 0 0 0 ALFREDO GONZALEZ VICE PRESIDENT 4.00 X X 0 0 0 VERNA WINSTON TREASURER 4.00 X X 0 0 0 MARY ANN ROUSE SECRETARY 4.00 X X 0 0 0 JOHN O'SHAUGHNESSY PRESIDENT 4.00 X X 0 0 0 THOMAS O'DONNELL VICE PRESIDENT 4.00 X X 0 0 0 THOMAS GHERINI TREASURER 4.00 X X 0 0 0 INGE O'DONNELL SECRETARY 4.00 X X 0 0 0 DONN STEVENS PRESIDENT 4.00 X X 0 0 0 JOHN KAUFER TREASURER 4.00 X X 0 0 0 MARGARET SIMKINS SECRETARY 4.00 X X 0 0 0 HELENA CAMPBELL PRESIDENT 4.00 X X 0 0 0 CHRIS MILESTONE VICE PRESIDENT 4.00 X X 0 0 0 MICHAEL CLEMENTS TREASURER 4.00 X X 0 0 0 ELIZABETH MCCLELLAND SECRETARY 4.00 X X 0 0 0 KATHRYN CROSS PRESIDENT 4.00 X X 0 0 0 LISA FERRIGNO-BURNETT VICE PRESIDENT 4.00 X X 0 0 0 GREG GANNAM TREASURER 4.00 X X 0 0 0 LISA GASPARINI SECRETARY 4.00 X X 0 0 0 BOB THOMPSON PRESIDENT 4.00 X X 0 0 0 SHARON MCQUEEN VICE PRESIDENT 4.00 X X 0 0 0 ENRICA POGGIO TREASURER 4.00 X X 0 0 0 TIM DURKIN PRESIDENT 4.00 X X 0 0 0 LIOBA MOULTON TREASURER 4.00 X X 0 0 0 CAROL LUHRS SECRETARY 4.00 X X 0 0 0 RICK BOITANO PRESIDENT 4.00 X X 0 0 0 DAVID PHILPOTT VICE PRESIDENT 4.00 X X 0 0 0 MADELINE GAMBELIN SECRETARY 4.00 X X 0 0 0 MADALYN SCHWARTZ SECRETARY 4.00 X X 0 0 0 ROBERT CALETTI PRESIDENT 4.00 X X 0 0 0 MICHAEL BROWN VICE PRESIDENT 4.00 X X 0 0 0 EDWARD KENNEDY TREASURER 4.00 X X 0 0 0 EILEEN KENNEDY SECRETARY 4.00 X X 0 0 0 BRUCE CHESTER PRESIDENT 4.00 X X 0 0 0 MARY NUNNERY VICE PRESIDENT 4.00 X X 0 0 0 DIANNE PUCCINELLI TREASURER 4.00 X X 0 0 0 SANDRA MANGOLD SECRETARY 4.00 X X 0 0 0 ANA LUCAS PRESIDENT 4.00 X X 0 0 0 DAVID HARVEY VICE PRESIDENT 4.00 X X 0 0 0 BARBARA WALL TREASURER 4.00 X X 0 0 0 ANNE O'BRIEN SECRETARY 4.00 X X 0 0 0 JUNE HEISE PRESIDENT 4.00 X X 0 0 0 LORRAINE MURPHY VICE PRESIDENT 4.00 X X 0 0 0 BARBARA LOZAR TREASURER 4.00 X X 0 0 0 STU TARTAGLIA VICE PRESIDENT 4.00 X X 0 0 0 BETTY CASEY SECRETARY 4.00 X X 0 0 0 BARBARA CARMODY SECRETARY 4.00 X X 0 0 0 DIANA MONGINI VICE PRESIDENT 4.00 X X 0 0 0 0 0 0 0 0 0 0 0 2575100 1702000 2575100 OTHER INCOME 900099 7604 7604 7604 2582704 7604 0 0 2616001 2616001 OTHER EXPENSE 26731 26731 2642732 2642732 0 0 423953 366028 113987 107411 537940 473439 9778 5305 9778 5305 X 528162 468134 528162 468134 537940 473439 -60028 0 X X 0 1 X 1 0 X 2898965 2973234 2966653 2802515 2575100 14216467 2898965 2973234 2966653 2802515 2575100 14216467 519450 13697017 14216467 8470 0.96350 0.95890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 9922669 7339965 7339965 2582704 0 2582704 8840178 6197446 6197446 2642732 0 2642732 PART X, LINE 2: ALTHOUGH THE SOCIETY IS TAX EXEMPT, IT IS STILL LIABLE FOR TAX ON ITS UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE SOCIETY DOES NOT BELIEVE IT HAS UBTI THAT SHOULD HAVE BEEN REPORTED FOR TAX PURPOSES. IN ADDITION, THE SOCIETY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN TO DATE, INCLUDING THE SUSTAINING OF ITS TAX EXEMPT STATUS AND POTENTIAL SOURCES OF UBTI, AND, THEREFORE, HAS NO RELATED INCOME TAX DUE FOR ALL YEARS WHERE THE STATUTE OF LIMITATIONS REMAINS OPEN, WHICH IS GENERALLY THREE YEARS FOR FEDERAL FILINGS AND FOUR YEARS FOR CALIFORNIA FILINGS. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ELIMINATION FOR CONSOLIDATED FINANCIAL STATEMENTS -435,260. REVENUE REPORTED ON THE GROUP RETURN 7,067,529. DONATED SERVICES AND USE OF FACILITIES NOT REPORTED ON GROUP RETURN 155,825. FUNDRAISING EXPENSES NETTED AGAINST REVENUE ON GROUP RETURN 33,901. RENTAL EXPENSES NETTED AGAINST REVENUE ON GROUP RETURN 38,494. COST OF GOODS SOLD NETTED AGAINST REVENUE ON GROUP RETURN 175,419. UNREALIZED LOSS ON INVESTMENTS NOT REPORTED ON GROUP RETURN 304,057. PART XII, LINE 2D - OTHER ADJUSTMENTS: ELIMINATION FOR CONSOLIDATED FINANCIAL STATEMENTS -435,260. EXPENSES REPORTED ON THE GROUP RETURN 6,229,067. DONATED SERVICES AND USE OF FACILITIES NOT REPORTED ON GROUP RETURN 155,825. FUNDRAISING EXPENSES NETTED AGAINST REVENUE ON GROUP RETURN 33,901. RENTAL EXPENSES NETTED AGAINST REVENUE ON GROUP RETURN 38,494. COST OF GOODS SOLD NETTED AGAINST REVENUE ON GROUP RETURN 175,419. 1 CASH AND EMERGENCY ASSISTANCE 19443 914001 1702000 THRIFT SHOP VALUE SEE BELOW FOR DESCRIPTION. PART I, LINE 2: THE ORGANIZATION DOES NOT PROVIDE ASSISTANCE TO THE CLIENT. INSTEAD THE ORGANIZATION MAKES PAYMENTS DIRECTLY TO THE VENDORS. SCHEDULE I, PART III, COLUMN (B) (F) EMERGENCY ASSISTANCE TO 19,443 INDIVIDUALS IN NEED OF SERVICE OF FOOD, RENT, UTILITY, AND OTHER FORMS OF ASSISTANCE. ASSISTANCE NOT PROVIDED AS CASH TO CLIENT BUT PAID DIRECTLY TO VENDORS. ALSO, IN-KIND DONATIONS OF FOOD, CLOTHING, AND HOUSEHOLD ITEMS PROVIDED TO CLIENTS. ALSO SEE PARENT RETURN FEIN #94-1375833. X 164000 FMV X 611500 1223000 FMV X OTHER GOODS 31500 315000 FMV 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 1. OUR LADY OF THE PILLAR CONFERENCE: TOM CLARKIN (PRESIDENT) AND NANCY CLARKIN (SECRETARY) ARE HUSBAND AND WIFE 2. ST. GREGORY CONFERENCE: THOMAS O'DONNELL (VICE PRESIDENT) AND INGE O'DONNELL (SECRETARY) ARE HUSBAND AND WIFE 3. ST. RAYMOND CONFERENCE: EDWARD KENNEDY (TREASURER) AND EILEEN KENNEDY (SECRETARY) ARE HUSBAND AND WIFE 4. HOLY ANGELS CONFERENCE: ROY CHIAPPARI (VICE PRESIDENT) AND DIANNE CHIAPPARI (TREASURER) ARE HUSBAND AND WIFE 5. OUR LADY OF REFUGE CONFERENCE: TOM CLARKIN (VICE PRESIDENT) AND NANCY CLARKIN (SECRETARY) ARE HUSBAND AND WIFE. 6. NORTH COUNTY HOMELESS CONFERENCE: MANILA REYNALDO (TREASURER) AND MIRNA REYNALDO (SECRETARY) ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 6 790 VOLUNTEER CONFERENCE MEMBERS FORM 990, PART VI, SECTION A, LINE 7A 36 VOLUNTEER CONFERENCE PRESIDENTS ELECT THE PRESIDENT. FORM 990, PART VI, SECTION A, LINE 7B 36 VOLUNTEER CONFERENCE PRESIDENTS APPROVE BUDGET, POLICIES AND CAPITAL EXPENITURES. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS THE ORGANIZATION USES TO REVIEW AND APPROVE THE TWO 990S, WHICH ARE PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM IS: FOLLOWING THE PREPARATION THEY ARE REVIEWED BY THE CFO, TREASURER, EXECUTIVE DIRECTOR, AND AUDIT COMMITTEE THEN APPROVED BY THE BOARD OF DIRECTORS AND DISTRICT COUNCIL BEFORE BEING SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES ARE COMPLETED AND SIGNED ANNUALLY BY KEY EMPLOYEES, BOARD MEMBERS, AND CONFERENCE PRESIDENTS OF THE DISTRICT COUNCIL. MULTIPLE BIDS ARE REQUIRED ON ALL MAJOR CONTRACTS AND MUST MAINTAIN STRICT ADHERENCE TO TAX-EXEMPT POLICIES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD'S EXECUTIVE COMPENSATION COMMITTEE CONDUCTS AN ANNUAL REVIEW OF CURRENT COMPENSATION AND MAKES RECOMMENDATIONS TO THE FINANCE COMMITTEE, BOARD, AND THE DISTRICT COUNCIL FOR FINAL APPROVAL AS PART OF THE ANNUAL BUDGETING PROCESS. THE COMMITTEE BASES ITS RECOMMENDATIONS ON LOCAL AND NATIONAL COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS AT SIMILAR SITUATED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 ST. VINCENT DE PAUL POSTS OUR CURRENT FORMS 990 (PARENT & SUBORDINATE), AUDITED CONSOLIDATED FINANCIAL STATEMENTS, AND ANNUAL REPORT ON OUR WEBSITE. PAST AND CURRENT FORMS 990, AUDITED FINANCIAL STATEMENTS, CURRENT GOVERNING DOCUMENTS, AND THE CURRENT CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: FINANCIAL STATEMENTS AND REPORTING: THE AUDIT COMMITTEE HAS OVERSIGHT OVER THE AUDIT OF THE FINANCIAL STATEMENTS, SELECTION OF THE INDEPENDENT AUDITORS, AND ALSO REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS.