2018-11-09T13:39:56-06:00 2017-12-31 271728945 PKF O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2017-01-01 132905215 COUNCIL ON ACCREDITATION FOR CHILDREN AND FAMILY SERVICES INC COUN 2127973000 45 BROADWAY 29TH FLOOR NEW YORK NY 10006 RICHARD KLARBERG PRESIDENT & CEO 2127973000 2018-11-09 1 GARRETT M HIGGINS P00543209 2122862600 2018-11-09 4.15.211.182 2018-11-09 13:00:41 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C5C0E2060BEB3F24671B5CC0358F632D6B4109AD 2017 2019-02-21 02:37:17Z RICHARD KLARBERG 45 BROADWAY 29TH FLOOR NEW YORK NY 10006 12280701 0 X WWW.COANET.ORG X 1977 NY SEE SCHEDULE O 16 16 65 376 0 0 100 950 9118468 9991815 245909 449536 2143 0 9366620 10442301 100 0 0 0 5936666 5860051 0 0 0 4181537 4533423 10118303 10393474 -751683 48827 14317554 15434706 6803350 7797760 7514204 7636946 X COA'S MISSION AS DEVELOPED AND APPROVED BY ITS BOARD OF TRUSTEES IS TO PARTNER WITH HUMAN SERVICE ORGANIZATIONS WORLDWIDE TO IMPROVE SERVICE DELIVERY OUTCOMES BY DEVELOPING, APPLYING AND PROMOTING ACCREDITATION STANDARDS. 0 0 6689853 9132707 COA'S MAIN PROGRAM IS THE ACCREDITATION OF HUMAN SERVICES AGENCIES. ALTHOUGH THE NATURE OF THE SERVICES PROVIDED BY THESE AGENCIES MAY VARY, EACH IS REQUIRED TO DEMONSTRATE IMPLEMENTATION OF A SERIES OF ADMINISTRATION, MANAGEMENT AND SERVICE DELIVERY STANDARDS. COA ACCREDITS SOME 1900 PUBLIC AND PRIVATE AGENCIES AND ESTIMATES THAT THESE AGENCIES IN TURN SERVE SOME 10 MILLION INDIVIDUALS AND FAMILIES EACH YEAR. THE IMPACT OF THE ACCREDITATION PROCESS CAN BE DEMONSTRATED IN THE HEIGHTENED QUALITY OF THE SERVICES THESE AGENCIES PROVIDE AS WELL AS IN THEIR ABILITY TO IMPLEMENT AND CONSISTENTLY ADHERE TO SOUND GOVERNANCE, FINANCIAL MANAGEMENT, RISK PREVENTION MANAGEMENT, PERFORMANCE QUALITY IMPROVEMENT AND HUMAN RESOURCE PROCESSES.COA ACCREDITED 304 ORGANIZATIONS UNDER ITS 8TH EDITION STANDARDS, 13 ORGANIZATIONS UNDER PUBLIC STANDARDS, 98 ORGANIZATIONS UNDER CHILD AND YOUTH DEVELOPMENT PROGRAMS AND 55 ADOPTION SERVICE PROVIDERS UNDER THE HAGUE STANDARDS. COA CONDUCTED 511 SITE VISITS INCLUDING 356 8TH EDITION REVIEWS, 22 PUBLIC REVIEWS, 88 CHILD AND YOUTH DEVELOPMENT REVIEWS, 34 HAGUE REVIEWS AND 11 MILITARY INSTALLATION REVIEWS UNDER DOD CONTRACT. IN 2017 COA MADE 333 UPDATES TO EXISTING STANDARD SECTIONS. 937414 STANDARD DEVELOPMENT & RESEARCH COA MAKES AVAILABLE AT NO COST TO ANY ORGANIZATION OR INDIVIDUAL ITS STANDARDS OF BEST PRACTICE. THESE STANDARDS REFLECT EVOLVING PRACTICES AND TRENDS AND SERVE AS A ROADMAP FOR ORGANIZATIONS TO USE TO BUILD CAPACITY. IN 2017 WE ISSUED 333 STANDARDS UPDATES. SUBSTANTIAL UPDATES WERE MADE TO STANDARDS FOR PERFORMANCE AND QUALITY IMPROVEMENT, INDIVIDUALS EXPERIENCING HOMELESSNESS, DISASTER RECOVERY CASE MANAGEMENT, FAMILY PRESERVATION AND STABILIZATION, AND MILITARY AND FAMILY READINESS PROGRAMS. IN ADDITION, NEW STANDARDS WERE CREATED FOR YOUTH PSYCHOSOCIAL SERVICES, ADULT FOSTER CARE, AND INDEPENDENT CONTRACTORS. THESE UPDATES WERE MADE TO ENABLE COA TO REVIEW, ANALYZE, AND IMPROVE ACCREDITATION REQUIREMENTS. DEVELOP NEW AREAS FOR ACCREDITATION. ANALYZE PERFORMANCE AND MONITOR EVALUATION. 511513 83150 TRAINING COA'S QUALITY IMPROVEMENT DEPARTMENT PROVIDES AN ARRAY OF TRAINING COURSES ACCESSIBLE THROUGH A VARIETY OF FORMATS SUCH AS FACE-TO-FACE, WEBINAR, AND SELF-PACED, TO STAFF FROM ORGANIZATIONS SEEKING ACCREDITATION AND HUMAN SERVICE PROFESSIONALS WHO SERVE AS VOLUNTEERS. MOST OF THE AVAILABLE TRAININGS CAN BE ACCESSED FOR FREE. ORGANIZATIONS RECEIVE TRAINING FOCUSED ON PROCESS-RELATED TOPICS TO ASSIST THEM WITH GAINING CORE COMPETENCIES, SKILLS, AND KNOWLEDGE ASSOCIATED WITH COA'S ACCREDITATION PROCESS. VOLUNTEERS RECEIVE TRAINING ON HOW TO REVIEW AND ASSESS AN ORGANIZATION'S DOCUMENTATION AND IMPLEMENTATION OF COA'S STANDARDS. TRAININGS ON UPDATES AND SIGNIFICANT REVISIONS TO COA STANDARD SECTIONS ARE ALSO PROVIDED TO ORGANIZATIONS AND VOLUNTEERS. COA TRAINING PROGRAMS SUPPORT AGENCIES SEEKING PRIVATE, PUBLIC, CANADIAN, MILITARY FAMILY READINESS PROGRAM, HAGUE, AND CHILD YOUTH AND DEVELOPMENT PROGRAM ACCREDITATION. IN 2017, COA OFFERED APPROXIMATELY 53 SELF-PACED TRAININGS AND OVER 42 WEBINARS TO ORGANIZATIONS WHICH WERE ALL FREE. COA ALSO OFFERED APPROXIMATELY 8 FACE-TO-FACE TRAININGS AND 1 WEBINAR FOR A FEE IN VARIOUS U.S. LOCATIONS. ALL TRAININGS PROVIDED TO VOLUNTEERS, WHICH INCLUDES SELF-PACED MODULES ACCOMPANIED BY LEARNING ASSESSMENTS, LIVE WEBINARS AND FACE-TO-FACE TRAININGS, FOR VOLUNTEERS ARE FREE. 622198 775958 IN 2017, COA CONTINUED ITS WORK ON A CONTRACT WITH THE DEPARTMENT OF DEFENSE. IN OCTOBER, 2017 COA EXERCISED ITS YEAR TWO OPTION TO CONTINUE ITS WORK WITH RC FAMILY PROGRAMS. IN 2017, 2 MILITARY AND FAMILY READINESS PROGRAMS BECAME ACCREDITED UNDER COA'S STANDARDS. THERE WERE 11 MILITARY AND FAMILY READINESS SITE VISITS CONDUCTED IN 2017. THIS WORK ALSO INCLUDES SUPPORTING FAMILY READINESS PROGRAMS AS THEY GO THROUGH THE ACCREDITATION PROCESS AND MAINTAINING THE EXISTING STANDARDS, GUIDELINES AND PROCEDURES, TRAININGS AND WEBSITE AND WEB PORTAL. 622198 775958 8760978 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 65 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X JAMES CARR CFO COUNCIL ON ACCREDITATION 2128711795 45 BROADWAY 29TH FLOOR NEW YORK NY 10006 PHILLIP REDMOND JR CHAIR 1.00 X X 0 0 0 SUSAN STEPLETON FIRST VICE-CHAIR 1.00 X X 0 0 0 TURNER SMITH SECOND VICE-CHAIR 1.00 X X 0 0 0 NANCY DROESCH TREASURER 1.00 X X 0 0 0 SAMUEL SIPES SECRETARY 1.00 X X 0 0 0 RALPH BAYARD TRUSTEE 1.00 X 0 0 0 MELISSA DEVLIN TRUSTEE 1.00 X 0 0 0 JENNI FRUMER TRUSTEE 1.00 X 0 0 0 CHUCK JOHNSON TRUSTEE UNTIL NOV. 2017 1.00 X 0 0 0 SARAH KASTELIC TRUSTEE 1.00 X 0 0 0 SUSAN KEATING TRUSTEE UNTIL NOV. 2017 1.00 X 0 0 0 CHRIS LEUNG TRUSTEE 1.00 X 0 0 0 STEPHEN C MACK TRUSTEE UNTIL NOV. 2017 1.00 X 0 0 0 POLINA MAKIEVSKY TRUSTEE UNTIL NOV. 2017 1.00 X 0 0 0 VIVIANE NGWA TRUSTEE 1.00 X 0 0 0 JEFF PETERSON TRUSTEE 1.00 X 0 0 0 ROBERT SHANKS TRUSTEE 1.00 X 0 0 0 ANDREW SCHNEIDER-MUNOZ TRUSTEE 1.00 X 0 0 0 CUDORE SNELL TRUSTEE 1.00 X 0 0 0 JANE STENSON TRUSTEE 1.00 X 0 0 0 MARKUS TRICE TRUSTEE UNTIL NOV. 2017 1.00 X 0 0 0 SISTER LINDA YANKOSKI TRUSTEE UNTIL NOV. 2017 1.00 X 0 0 0 RICHARD KLARBERG PRESIDENT AND CEO 40.00 X 387608 0 90334 CHRISTINA BYRNE SENIOR VICE PRESIDENT 40.00 X 161402 0 26634 JAMES CARR CHIEF FINANCIAL OFFICER 40.00 X 153093 0 40883 TIMOTHY STOCKERT VP IT 40.00 X 110805 0 22011 JOSEPH SEOANE VP - CLIENT RELATIONSHIP 40.00 X 107692 0 34296 920600 0 214158 5 0 1 0 PRESENCE PRODUCT GROUP LLC 165 NATOMA STREET SAN FRANCISCO CA 94105 TECHNOLOGY CONSULT 238056 THE BRIDGESPAN GROUP 112 WEST 34TH STREET SUITE 1510 NEW YORK NY 10120 STRATEGIC DEVELOPMENT 131334 2 950 950 ACCREDITATION FEES 541900 5721653 5721653 PEER REVIEW SITE VISITS 541900 2693578 2693578 SPECIAL PROJECT GRANTS 541900 750982 750982 ANNUAL AGENCY FEES 541900 561777 561777 APPLICATION FEES 541900 100200 100200 163625 163625 9991815 283549 283549 2004387 1838400 165987 165987 165987 10442301 9991815 0 449536 892454 740710 151744 3694965 3080339 614626 234705 190413 44292 670895 544288 126607 367032 297768 69264 15290 12260 3030 33727 22243 11484 35863 15848 20015 300909 46563 254346 113997 110817 3180 278851 226159 52692 80680 35924 44756 536588 452223 84365 124361 103337 21024 430160 362529 67631 71774 62767 9007 PEER REVIEW 2176244 2176244 EQUIPMENT RENTAL/REPAIR 285340 240253 45087 SUBSCRIPTIONS/REFERENCE 39850 30504 9346 BAD DEBT EXPENSES 9789 9789 10393474 8760978 1632496 0 676434 768515 134395 102366 774063 1347198 141363 173949 1693919 1033073 788232 660846 11046141 11568340 637036 693602 119890 119890 14317554 15434706 435327 667282 5625127 6383312 742896 747166 6803350 7797760 X 6173750 6154323 375447 517616 965007 965007 7514204 7636946 14317554 15434706 X 48827 74238 -323 X X 0 1 X 1 0 X 1400 3450 3150 100 950 9050 9619641 9849248 9649457 9118468 9991815 48228629 9621041 9852698 9652607 9118568 9992765 48237679 39764 23947 40025 16325 135720 255781 1037437 1430365 1360128 822639 1224003 5874572 1077201 1454312 1400153 838964 1359723 6130353 42107326 245388 253400 219442 254828 283549 1256607 245388 253400 219442 254828 283549 1256607 10273 2143 12416 9866429 10116371 9872049 9375539 10276314 49506702 0.85050 0.86110 0.02540 0.02290 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FOREIGN EXCHANGE GAINS - 2016 AMOUNT: $ 2,143. RECOVERY OF BAD DEBT - 2014 AMOUNT: $ 10,273. 1577849 252317 71500 6720 1751946 1482738 106129 5000 6018 1577849 1591306 -35080 67000 6488 1482738 1592143 72693 67000 6530 1591306 1445690 220199 67658 6088 1592143 0.16210 0.55080 0.28710 0 0 737452 298688 438764 591930 414477 177453 364537 319908 44629 660846 DEFERRED RENT PAYABLE 555995 CONTINGENT LIABILITY HAGUE 191171 747166 X 12170822 74238 1661326 1735564 10435258 6720 323 7043 10442301 12048080 1661326 1661326 10386754 6720 6720 10393474 PART V, LINE 4: COA MAINTAINS DONOR-RESTRICTED AND BOARD-DESIGNATED ENDOWMENT FUNDS WHOSE PURPOSE IS TO SUPPORT CREATIVE, INNOVATIVE AND IMAGINATIVE SPECIAL PROJECTS THAT COULD OTHERWISE NOT BE ACCOMPLISHED. PART X, LINE 2: COA RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT COA HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. COA IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2014. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 323. NORTH AMERICA 0 31 PROGRAM SERVICES CANADIAN SITE VISITS 62839 EUROPE 0 4 PROGRAM SERVICES SITE VISITS 9165 EAST ASIA AND THE PACIFIC 0 5 PROGRAM SERVICES SITE VISITS 15256 MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICES SITE VISITS 2846 0 41 0 0 0 41 90106 0 90106 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION USED ACCRUAL ACCOUNTING TO ACCOUNT FOR EXPENDITURES IN ACCORDANCE WITH THE ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("U.S. GAAP"). X X X X X 0 1 0 0 0 0 0 0 0 RICHARD KLARBERG PRESIDENT AND CEO 379390 0 0 0 8218 0 59996 0 30338 0 477942 0 0 0 CHRISTINA BYRNE SENIOR VICE PRESIDENT 161199 0 0 0 203 0 13056 0 13578 0 188036 0 0 0 JAMES CARR CHIEF FINANCIAL OFFICER 152210 0 0 0 883 0 12952 0 27931 0 193976 0 0 0 PART I, LINE 4B THE ORGANIZATION MAINTAINS A 457(F) DEFERRED COMPENSATION PLAN. RICHARD KLARBERG, PRESIDENT AND CEO, PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED 457(F) RETIREMENT PLAN. IN 2017, THE ORGANIZATION AWARDED RICHARD A BONUS IN THE AMOUNT OF $38,396, WHICH WAS CONTRIBUTED TO HIS 457(F) PLAN. FORM 990, PART I, LINE 1: THE MISSION OF THE COUNCIL ON ACCREDITATION (COA) IS TO PARTNER WITH HUMAN SERVICE ORGANIZATIONS WORLDWIDE TO IMPROVE SERVICE DELIVERY OUTCOMES BY DEVELOPING, APPLYING AND PROMOTING ACCREDITATION STANDARDS. IN FULFILLING THIS MISSION, COA VALIDATES THE QUALITY OF MORE THAN 1900 PUBLIC AND PRIVATE ORGANIZATIONS SERVING MORE THAN 10 MILLION VULNERABLE INDIVIDUALS EACH YEAR. COA REVIEWS AN ENTIRE ORGANIZATION INCLUDING ITS APPLICABLE SERVICES, GOVERNANCE, MANAGEMENT AND FINANCIAL CONTROLS. IN 2017, COA MADE 486 ACCREDITATION DECISIONS AS TO PUBLIC AND PRIVATE AGENCIES, CONDUCTED MORE 500 SITE VISITS USING MORE THAN 300 VOLUNTEER REVIEWERS AND ATTAINED 7 STATE AND FEDERAL RECOGNITIONS. IN 2017, COA CONTINUED TO BUILD ON ITS WORK TO TRANSFORM ITS ACCREDITATION PROCESSES AND STANDARDS TO FOCUS ON THE IMPACT OF HUMAN SERVICE DELIVERY AGENCIES BOTH PUBIC AND PRIVATE ON THE INDIVIDUALS, FAMILIES AND COMMUNITIES IT SERVES. IN COLLABORATION WITH BRIDGESPAN, A NON-PROFIT CONSULTING ORGANIZATION, IT EXPLORED AND IDENTIFIED EMERGING TRENDS, PRIORITIES AND THE DECISIONS IT WILL MAKE TO BEST ENHANCE THE ORGANIZATIONS IT ACCREDITS AND THOSE SERVED BY THOSE ORGANIZATIONS. IN ADDITION, IT PROVIDED TRAINING TO MORE THAN 1770 HUMAN SERVICE PROFESSIONALS, PUBLISHED MORE THAN 50 STANDARDS SECTIONS THAT APPLY TO OVER 125 DIFFERENT PROGRAMS AND CONTINUED TO UPGRADE ITS WEB PORTAL AND THEREBY SIGNIFICANTLY ENHANCE THE ACCREDITATION EXPERIENCE FOR ITS CONSUMERS. IT NOTIFIED THE DEPARTMENT OF STATE THAT IT WOULD CEASE TO FUNCTION AS AN APPROVED ACCREDITING ENTITY UNDER THE INTERCOUNTRY ADOPTION ACT AS A RESULT OF CHANGES IN THE PHILOSOPHY AND PRACTICES BY THE DEPARTMENT. IT ALSO CONTINUED ITS WORK UNDER A CONTRACT WITH THE DEPARTMENT OF DEFENSE TO VALIDATE THE QUALITY OF SERVICES PROVIDED TO MILITARY PERSONNEL AND THEIR FAMILIES ON INSTALLATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO THE FINANCE COMMITTEE FOR REVIEW. UPON COMPLETION OF THE REVIEW A FINAL DRAFT IS DISTRIBUTED ELECTRONICALLY TO ALL MEMBERS OF THE BOARD. THERE IS THEN AN APPROXIMATELY THREE WEEK PERIOD FOR EACH BOARD MEMBER TO REVIEW THE 990. UPON COMPLETION OF THEIR REVIEW EACH BOARD MEMBER ELECTRONICALLY SUBMITS THEIR APPROVAL OF THE 990. IT IS THEN FILED WITH THE IRS FOLLOWING BOARD APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL VOLUNTEERS, TRUSTEES AND STAFF MEMBERS ARE REQUIRED TO EXECUTE AN ACKNOWLEDGEMENT ATTESTING THAT THEY HAVE READ, UNDERSTOOD AND AGREE TO COMPLY WITH THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY. THE BOARD OF TRUSTEES, AS PART OF ITS OVERSIGHT RESPONSIBILITIES, REQUIRES THE CEO TO AFFIRM THAT THIS PRACTICE IS EMPLOYED. ANYONE BELIEVING THAT A CONFLICT OF INTEREST MAY EXIST MUST DISCLOSE THE POTENTIAL CONFLICT ORALLY OR IN WRITING TO THE BOARD MEMBERS OR BOARD COMMITTEE CONSIDERING A POTENTIAL TRANSACTION TO WHICH THE CONFLICT RELATES. FOLLOWING A PERIOD OF QUESTIONS FROM THE BOARD OR BOARD COMMITTEE, THE INTERESTED PERSON MUST LEAVE THE ROOM AND NOT PARTICIPATE IN DISCUSSIONS OR VOTING RELATED TO THE POTENTIAL CONFLICT. BY MAJORITY VOTE, THE BOARD OR BOARD COMMITTEE WILL DETERMINE IF A CONFLICT EXISTS, AND IF TO ENTER INTO THE PROPOSED TRANSACTION. A DISINTERESTED PERSON OR COMMITTEE MAY BE APPOINTED BY THE BOARD CHAIR TO INVESTIGATE ALTERNATIVES TO A PROPOSED TRANSACTION IF THE BOARD DEEMS THIS NECESSARY. THE MINUTES OF THE BOARD OR BOARD COMMITTEE WILL DOCUMENT THAT THE CONFLICT WAS DISCLOSED, THE VOTING RECORD REGARDING THE CONFLICT, AND THE DECISION MADE REGARDING THE TRANSACTION. IF THE BOARD HAS REASON TO BELIEVE THAT A CONFLICT WAS NOT DISCLOSED, THE INTERESTED PARTY WILL BE GIVEN AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO REPORT A POTENTIAL CONFLICT OF INTEREST. FOLLOWING A FORMAL BOARD HEARING, INVESTIGATION AND VOTE, THE BOARD DETERMINES THAT A FAILURE TO DISCLOSE A CONFLICT OF INTEREST EXISTED, THE BOARD WILL TAKE NECESSARY CORRECTIVE ACTION AGAINST THE INTERESTED PARTY INCLUDING REMOVAL FROM THE COMMITTEE OR FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DECISIONS RELATED TO THE PRESIDENT & CEO ARE REVIEWED BY THE BOARD OF TRUSTEES HUMAN RESOURCES COMMITTEE TAKING INTO CONSIDERATION PERFORMANCE MANAGEMENT AND COMPETITIVE COMPENSATION DATA INCLUDING INFORMATION OBTAINED FROM AN INDEPENDENT HUMAN RESOURCES CONSULTING FIRM. THE HUMAN RESOURCES COMMITTEE MAKES RECOMMENDATIONS TO THE ENTIRE BOARD OF TRUSTEES REGARDING THE PRESIDENT & CEO'S COMPENSATION. THE PRESIDENT & CEO COMPENSATION RECOMMENDATIONS ARE SUBJECT TO THE REVIEW/APPROVAL OF THE COA BOARD OF TRUSTEES AND ARE DOCUMENTED IN THE BOARD MINUTES. COMPENSATION DECISIONS FOR OTHER COA STAFF ARE MADE FACTORING IN ANNUAL PERFORMANCE MANAGEMENT AND COMPETITIVE COMPENSATION DATA. COA HAS IMPLEMENTED A COMPENSATION PLAN TO FACILITATE ITS ABILITY TO ATTRACT, RETAIN AND REWARD STAFF UTILIZING ANNUAL PERFORMANCE MANAGEMENT, PERIODIC EXTERNAL MARKET COMPARABILITY REVIEWS AND SALARY ADMINISTRATION GUIDELINES. THE PROCESS WAS LAST TIME UNDERTAKEN IN NOVEMBER 2017. FORM 990, PART VI, SECTION C, LINE 19 COA MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 45 BROADWAY, 29TH FLOOR, NEW YORK, NY 10006 OR BY CALLING THE ORGANIZATION DIRECTLY AT 212-797-2000 (X263). FORM 990, PART XI, LINE 9: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -323. FORM 990, PART XII, LINE 2C THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR IS CONDUCTED BY THE AUDIT COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS HAS NOT CHANGED FROM THE PROCESS FOLLOWED IN THE PRIOR YEAR.