2017-11-14T17:03:18-06:00 2016-12-31 271728945 PKF O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2016-01-01 201664531 IRAQ AND AFGHANISTAN VETERANS OF AMERICA INC IRAQ 2129829699 119 WEST 40TH STREET 19TH FLOOR NEW YORK NY 10018 PAUL RIECKHOFF CEO 2129829699 2017-11-14 1 GARRETT M HIGGINS P00543209 2122862600 2017-11-14 65.51.112.58 2017-11-14 13:50:01 ES P 50AE88BF338F2B2A4D8AEB6DDE55E8A0A19FF87C 45D10729E84C80409783239EA0C370A8A08632B7 2016 2017-02-10 21:41:12Z PAUL RIECKHOFF 119 WEST 40TH STREET 19TH FLOOR NEW YORK NY 10018 6803474 0 X WWW.IAVA.ORG X 2004 DC IAVA'S MISSION IS TO CONNECT, UNITE AND EMPOWER POST-9/11 VETERANS. 29 29 98 30 0 0 9245613 6612363 0 0 169 3990 9655 -272718 9255437 6343635 0 160000 0 0 4963884 4571193 0 230990 1014138 3003030 2268638 7966914 7230821 1288523 -887186 1875626 1065340 400828 626837 1474798 438503 X IAVA'S MISSION IS TO CONNECT, UNITE AND EMPOWER POST-9/11 VETERANS. [SEE SCHEDULE O FOR CONTINUATION]IAVA FULFILLS ITS MISSION BY DELIVERING BEST-IN-CLASS PROGRAMS TO VETERANS AND THEIR FAMILIES, COMPLETELY FREE OF CHARGE. IN 2015, THESE PROGRAMS BENEFITTED OVER 439,000 VETERANS NATIONWIDE. FOLLOWING, WE PROVIDE IMPACT SUMMARIES FOR OUR CORE PROGRAM SERVICES. 0 0 2453134 160000 IAVA PROVIDED MEMBERSHIP ENGAGEMENT AND SERVICES BY DELIVERING IN-PERSON AND ONLINE PROGRAMS TO BUILD COMMUNITY, TRANSITION ASSISTANCE AND LEADERSHIP DEVELOPMENT FOR NEW VETERANS AND THEIR FAMILIES. WE HAVE HAD REMARKABLE SUCCESS WITH OUR RAPID RESPONSE REFERRAL PROGRAMS (RRRP) AND VETTOGETHERS. RRRP IS IAVA'S SIGNATURE CASE MANAGEMENT AND REFERRAL SERVICES PROGRAM, HELPING VETERANS AND FAMILY MEMBERS ACCESS RESOURCES AND NAVIGATE TRANSITION ISSUES RELATED TO FINANCIAL NEED, LEGAL AID, HOUSING AND HOMELESSNESS, EDUCATION, EMPLOYMENT, MENTAL HEALTH, DISABILITY CLAIMS, AND MORE. 2016 WAS A MILESTONE YEAR FOR THIS PROGRAM: WE PROVIDED TRANSITION ASSISTANCE TO OVER 1,600 VETERANS NAVIGATING THEIR RETURN HOME. RRRP CLIENTS REPRESENT ALL BRANCHES OF SERVICE AND LIVE ACROSS THE UNITED STATES AND INTERNATIONALLY. THE AVERAGE AGE OF A RRRP CLIENT IS 39, HALF ARE FROM MINORITY COMMUNITIES AND 24% ARE WOMEN. 36% OF RRRP CLIENTS COME TO IAVA IN NEED OF FINANCIAL ASSISTANCE. OTHER COMMON NEEDS INCLUDE SUPPORT FOR SUICIDAL THOUGHT AND MENTAL HEALTH (12%), EMPLOYMENT (11%), COMMUNITY (9%), AND DISABILITY CLAIMS (8%). IN TOTAL THE RAPID RESPONSE REFERRAL PROGRAM HAS CONNECTED MORE THAN 7,350 VETERANS TO NEARLY 8,500 RESOURCES. IAVA'S VETTOGETHER PROGRAM CONSISTS OF MEMBER-LED COMMUNITY EVENTS THAT BUILD CAMARADERIE-THE LOSS OF WHICH NEW VETERANS OFTEN TELL US IS THE SINGLE MOST DIFFICULT PART OF THEIR SERVICE-AND HELP TO BRIDGE THE CIVILIAN/MILITARY DIVIDE. VETTOGETHER ARE ONE OF THE MOST EFFECTIVE WAYS FOR IAVA TO BUILD AN ENGAGED NATIONAL MEMBERSHIP WITH LIMITED RESOURCES AND STAFF. IN 2016, IAVA LEADERS HOSTED OVER 600 VETTOGETHER COMMUNITY BUILDING EVENTS ACROSS THE COUNTRY. 1474022 AWARENESS PROGRAMS - IAVA WORKS TO PUT NEW VETERANS AT THE CENTER OF THE NATIONAL MEDIA CONVERSATION, AS THE DOMINANT VOICE FOR VETERANS IN AMERICAN MEDIA. OUR GOAL IS TO CONNECT THE 99% OF THE POPULATION WHO HAVE NOT SERVICED IN IRAQ OR AFGHANISTAN WITH THE 1% WHO HAVE. IN 2016, IAVA STAFF AND MEMBERS WERE MENTIONED IN 3,046 ORIGINAL TELEVISION AND PRINT ARTICLES, REACHING AN AUDIENCE OF 112,260,842. ADDITIONALLY, IN SEPTEMBER OF 2016 IAVA CO-HOSTED THE COMMANDER-IN-CHIEF FORUM ON NBC IN PRIMETIME. OVER 15 MILLION TUNED IN TO WATCH THE PRESIDENTIAL CANDIDATES ADDRESS VETERANS ISSUES FOR THE FIRST TIME EVER IN A PRESIDENTIAL FORUM. THESE ASTOUNDING EFFORTS WERE SUPPORTED BY OUR EXTENSIVE SOCIAL MEDIA AUDIENCE; IN 2016, OUR TOTAL SOCIAL MEDIA FOLLOWERS INCREASED BY 13.9% TO 643,539 AND OUR ANNUAL #GOSILENT HASHTAG CAMPAIGN FOR MEMORIAL DAY ENGAGED 9,057 VETERANS AND CIVILIAN SUPPORTERS. 1356053 IAVA CONDUCTS NON-PARTISAN ISSUE ADVOCACY TO ENSURE THAT IRAQ AND AFGHANISTAN VETERANS AND THEIR FAMILIES ARE SUPPORTED, PROTECTED AND NEVER FORGOTTEN. IN 2016, IAVA FOUGHT FOR ALL OF AMERICA'S NEW VETERANS, DEFENDING THEIR HARD-EARNED EDUCATION BENEFITS AND THEIR EMPLOYMENT OPPORTUNITIES, DEMANDING ACCOUNTABILITY FROM THE VETERANS ADMINISTRATION, STANDING UP FOR WOMEN VETERANS AND MORE. DURING THE YEAR, IAVA'S STAFF AND MEMBERS DELIVERED 8 CONGRESSIONAL TESTIMONIES ON ISSUES AFFECTING OUR COMMUNITY. ADDITIONALLY, IAVA CONDUCTED ITS ANNUAL COMPREHENSIVE MEMBER SURVEY, THE LARGEST NON-GOVERNMENTAL SURVEY, OF OVER 3,000 MEMBERS, TO ASCERTAIN THE MOST URGENT POLICY ISSUES FACING THE POST-9/11 GENERATION OF VETERANS. 5283209 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 23 0 98 1 0 0 0 0 0 1 1 0 0 0 0 0 X 29 29 0 1 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 0 AL AR CA CT FL GA HI IL KS KY ME MD MA MI MN MS NJ NH NM NC ND NY PA RI SC TN OK OR UT WV WI VA X X X JEREMY JANSEN 2129829699 119 WEST 40TH STREET 19TH FLOOR NEW YORK NY 10018 PAUL RIECKHOFF CEO 60.00 X X 201909 0 14485 SCOTT FELDMEYER CHAIRMAN 1.50 X X 0 0 0 ROSANNE HAGGERTY TREASURER 1.25 X X 0 0 0 JIM HIRSCHMANN TRUSTEE 0.10 X 0 0 0 LES GELB TRUSTEE 0.10 X 0 0 0 GREG D'ALBA TRUSTEE 0.10 X 0 0 0 PETER BERG TRUSTEE 0.10 X 0 0 0 MICHAEL LEVEN TRUSTEE, THRU 11/10/16 0.10 X 0 0 0 YANNICK MARCHAL TRUSTEE 1.25 X 0 0 0 CRAIG NEWMARK TRUSTEE 0.10 X 0 0 0 JOE ABRUZZESE TRUSTEE 0.10 X 0 0 0 BONNIE CARROLL TRUSTEE 0.10 X 0 0 0 ADAM CLAMPITT TRUSTEE 0.25 X 0 0 0 STEPHEN COSTALAS TRUSTEE 1.25 X 0 0 0 ELI ELEFANT TRUSTEE 0.75 X 0 0 0 KEN FISHER TRUSTEE 0.10 X 0 0 0 JAMIE HOROWITZ TRUSTEE 0.10 X 0 0 0 PATRICK KENNEDY TRUSTEE 0.10 X 0 0 0 BRUCE KLATSKY TRUSTEE 1.35 X 0 0 0 NORMAN LEAR TRUSTEE 0.10 X 0 0 0 RYAN MANION TRUSTEE 0.10 X 0 0 0 YANNICK MARCHAL TRUSTEE 1.15 X 0 0 0 JEFF MARSHALL TRUSTEE 0.25 X 0 0 0 JR MARTINEZ TRUSTEE 0.10 X 0 0 0 BRUCE MOSLER TRUSTEE 0.25 X 0 0 0 DAVID PETRAEUS TRUSTEE 0.10 X 0 0 0 WAYNE ROBINSON TRUSTEE 0.10 X 0 0 0 WAYNE SMITH TRUSTEE 0.10 X 0 0 0 DAN STREETMAN TRUSTEE 0.10 X 0 0 0 JAMES WRIGHT TRUSTEE 0.10 X 0 0 0 ALLISON JASLOW CHIEF OF STAFF/VP 40.00 X 146696 0 10327 BRADLEY MARSHALL CFO/TREASURER & SECRETARY 40.00 X 24996 0 0 MICHAEL HOUSTON CHIEF PEOPLE OFFICER/COO 40.00 X 128795 0 10451 THOMAS PORTER LEGISLATIVE DIRECTOR 40.00 X 135451 0 31810 JACQUELINE MAFFUCCI RESEARCH DIRECTOR 40.00 X 110996 0 11576 JESSICA SHEARER SENIOR MEMBERSHIP GROWTH ADVISOR 40.00 X 121165 0 12980 JEREMY BUTLER SENIOR MILITARY FELLOW/CDO 40.00 X 134052 0 9922 1004060 0 101551 8 0 1 0 NCHENG LLP 40 WALL STREET 32ND FLOOR NEW YORK NY 10005 ACCOUNTING FEES 153400 C3 PRESENTS LLC 1645 EAST 6TH STREET SUITE 150 AUSTIN TX 78702 GALA EVENT PRODUCTION 125000 2 67825 1897231 4647307 244459 6612363 111 111 82000 78121 3879 3879 3879 109000 1897231 381718 -272718 -272718 6343635 0 0 -268728 160000 160000 398413 322164 39994 36255 3326959 2690239 333968 302752 524299 423958 52630 47711 321522 259989 32275 29258 2654 1025 134 1495 23346 6041 15063 2242 257103 66530 165885 24688 230990 230990 309830 99350 157381 53099 25965 10465 15500 232113 148369 12790 70954 215594 183892 25138 6564 702240 558983 73033 70224 138625 123775 4301 10549 45493 35120 4877 5496 24354 19389 2531 2434 STAFF DEVELOPMENT 112222 88592 11488 12142 EVENT ITEMS/FUNDRAISING 63465 41586 21879 INFORMATIONAL AND PROMO 62950 41096 78 21776 EVENT PLANNING 47293 47293 5391 2646 1908 837 7230821 5283209 933474 1014138 451346 551109 1207230 319429 15492 45237 313211 200805 157899 112406 21717 10936 21942 26223 1875626 1065340 268082 559911 11382 29643 103103 55544 400828 626837 X 217457 169654 1257341 268849 1474798 438503 1875626 1065340 X -887186 -4750 -144359 X X 0 1 X 1 0 X 6296903 6187888 7348976 9241254 6612363 35687384 6296903 6187888 7348976 9241254 6612363 35687384 2182337 33505047 71 237 387 169 111 975 9655 9655 35698014 0.93860 0.99970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2015 AMOUNT: $ 9,655. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 322170 322170 5894513 6216683 460834 115209 0 0 469546 535646 540623 460834 2006649 3009974 254447 269123 110000 322170 955740 117387 133912 135156 115209 501664 752496 17704 2132 3000 22836 19674 3686 15988 165088 99277 65811 128449 97842 30607 112406 DUE TO IAVA ACTION FUND 55544 55544 X 6405857 -4750 66972 62222 6343635 0 6343635 7442152 66972 144359 211331 7230821 0 7230821 PART X, LINE 2: IAVA RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE IAVA HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. IAVA IS NO LONGER SUBJECT TO AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO DECEMBER 31, 2013. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS BAD DEBT EXPENSE TO PART IX 144,359. X X X X X X 1 CCS COMMUNITY COUNSELLING SERVICE 461 FIFTH AVENUE 3RD FLOOR NEW YORK NY 10017 CAMPAIGN PLANNING SERVICES 0 0 102000 -102000 SARAH BROWN & ASSOCIATES INC 135 S BURLINGAME AVE LOS ANGELES CA 90049 GIFT FUND-DEVELOPMENT CONSULTING 0 0 55650 -55650 DAVID M REIS 15 ESSEX ROAD MAPLEWOOD NJ 07040 FUND RAISING COUNSEL 0 0 12000 -12000 TIMOTHY J RUNION 143 EAST 34TH STREET 11-N NEW YORK NY 10016 GRANT WRITER 0 0 59840 -59840 229490 -229490 AL AK AR CA CO CT DC FL GA HI IL IN KS KY ME MD MA MI MN MS MO MT NH NM NC ND PA RI SC TN TX UT VA WA WV WI AZ LA NJ OH OR DE IA ID NV OK SD NY HEROES GALA 2006231 1897231 109000 125015 182363 74340 2006231 1897231 109000 125015 182363 74340 381718 -272718 1 ONE WAY FLIGHT VOUCHERS 800 160000 COST FLIGHT VOUCHERS FOR THE VETERANS TO TRAVEL HOME PART I, LINE 2: IAVA CONDUCTED A NEEDS BASED DISTRIBUTION OF THE VOUCHERS PROVIDED BY SOUTHWEST AIRLINES. IAVA UTILIZED THESE COMPLIMENTARY ONE-WAY TICKETS TO OFFSET STAFF TRAVEL AND DIRECTLY FURTHER THE PURPOSE OF THE ORGANIZATION ALL REQUESTS FOR SOUTHWEST VOUCHERS MUST BE APPROVED BY IAVA'S DIRECTOR OF OPERATIONS. THIS INDIVIDUAL ENSURES THAT THE REQUESTS MEET THE CRITERIA DESCRIBED PREVIOUSLY AS WELL AS THE FULL PARAMETERS OF THE GRANT AGREEMENT BETWEEN IAVA & SOUTHWEST AIRLINES. X X 1 0 0 0 0 0 0 0 0 PAUL RIECKHOFF CEO 201909 0 0 0 0 0 0 0 14485 0 216394 0 0 0 ALLISON JASLOW CHIEF OF STAFF/VP 146696 0 0 0 0 0 0 0 10327 0 157023 0 0 0 THOMAS PORTER LEGISLATIVE DIRECTOR 135451 0 0 0 0 0 0 0 31810 0 167261 0 0 0 PART I, LINE 4A JESSICA SHEARER RECEIVED A SEVERANCE PAYMENT OF $6,250 INCLUDED IN HER W-2. ALLISON JASLOW CHIEF OF STAFF/ VP REIMBURSEMENT FOR VARIOUS EXPENSES X 11382 11382 0 0 0 11382 X 1815 COST X 1 26998 RETAIL VALUE X 2 20994 SELLING PRICE X 3 254 COST X FLIGHT VOUCHERS 1 160000 COST X ENTERTAINMENT TICKETS & GIFT CARDS 28 34398 COST 0 0 0 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART V, LINE 7H: THE ORGANIZATION RECEIVED A DONATION OF MOTORCYCLES DURING THE YEAR. THE ORGANIZATION DID NOT FILE FORM 1098-C AS THE DONATION CAME FROM A MOTORCYCLE MANUFACTURER, AND THEREFORE DOES NOT MEET THE REQUIREMENTS FOR FORM 1098-C. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS CONTRACTED WITH PRESTIGE EMPLOYEE ADMINISTRATORS II, INC. A PROFESSIONAL EMPLOYER ORGANIZATION TO PROVIDE PAYROLL AND HUMAN RESOURCES SERVICES. THE OFFICERS AND HIGHEST COMPENSATED EMPLOYEES LISTED IN PART VII RECEIVED A W-2 FROM TOTAL SOURCE. TOTAL SOURCE WAS PAID $2,654 FOR ITS SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY THE PRESIDENT. A DRAFT OF THE RETURN IS THEN EMAILED TO THE FULL BOARD FOR REVIEW. THE BOARD OF DIRECTORS WILL CONTACT THE PRESIDENT WITH ANY QUESTIONS OR COMMENTS. ONCE THE REVIEW BY THE BOARD OF DIRECTORS IS COMPLETE, THE RETURN WILL BE FILED. FORM 990, PART VI, SECTION B, LINE 12 IRAQ AND AFGHANISTAN VETERANS OF AMERICA ("IAVA") IS COMMITTED TO THE HIGHEST LEVELS OF INTEGRITY. THE BOARD OF DIRECTORS AND ALL TEAM MEMBERS ("COVERED PERSONS") HAVE THE DUTY OF ADMINISTERING THE AFFAIRS OF IAVA HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF IAVA. THEREFORE, THESE COVERED PERSONS SHOULD NOT USE THEIR POSITIONS WITHIN IAVA FOR THEIR OWN PERSONAL BENEFIT. THIS POLICY WILL HELP ENSURE THAT COVERED PERSONS ALWAYS MAINTAIN THE INTERESTS OF THE ORGANIZATION AS THEIR FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. A CONFLICT OF INTEREST MAY OCCUR IF AN INTEREST OR ACTIVITY INFLUENCES OR APPEARS TO INFLUENCE THE ABILITY OF AN INDIVIDUAL TO EXERCISE OBJECTIVITY OR IMPAIRS THE INDIVIDUAL'S ABILITY TO PERFORM HIS OR HER EMPLOYMENT DUTIES SOLELY IN THE BEST INTERESTS OF IAVA. A COVERED PERSON HAS A CONFLICT OF INTEREST WHEN: (A)THE INDIVIDUAL HAS THE OPPORTUNITY TO INFLUENCE A MATERIAL DECISION OF IAVA IN A MANNER THAT LEADS TO PERSONAL GAIN OR ADVANTAGE; OR (B)THE INDIVIDUAL OR ANY MEMBER OF HIS FAMILY (I.E. SPOUSE, CHILDREN, DOMESTIC PARTNER, PARENTS, SIBLINGS, OR OTHER CLOSE RELATIVES) MAY RECEIVE A FINANCIAL OR OTHER SIGNIFICANT BENEFIT AS A RESULT OF THE INDIVIDUAL'S JOB AT OR THE INDIVIDUAL'S DECISIONS WHILE PERFORMING HIS/HER DUTIES IAVA; OR (C)THE INDIVIDUAL HAS AN EXISTING OR POTENTIAL FINANCIAL OR OTHER SIGNIFICANT INTEREST WHICH IMPAIRS OR MIGHT APPEAR TO IMPAIR THE INDIVIDUAL'S INDEPENDENCE IN PERFORMING HIS OR HER WORK DUTIES. THIS IS NOT INTENDED TO BE AN EXHAUSTIVE LIST OF SITUATIONS; THUS, COVERED PERSONS MUST ALWAYS BE ATTENTIVE TO CONFLICTS THAT MIGHT ARISE IN OTHER AREAS. COVERED PERSONS ARE OBLIGATED TO AVOID AND DISCLOSE ANY ETHICAL, LEGAL, FINANCIAL, OR OTHER CONFLICT OF INTEREST INVOLVING IAVA, AND REMOVE THEMSELVES FROM A POSITION OF DECISION-MAKING AUTHORITY WITH RESPECT TO ANY CONFLICT SITUATION INVOLVING IAVA. IF AN APPEARANCE OF A CONFLICT OR AN ACTUAL CONFLICT OF INTEREST EXISTS, A COVERED PERSON MUST IMMEDIATELY DISCLOSE THIS FACT TO HIS OR HER MANAGER. IF THE COVERED PERSON IS A BOARD MEMBER, THEN THIS FACT SHOULD BE DISCLOSED TO THE ENTIRE BOARD OF DIRECTORS. AFTER THE DISCLOSURE, THE COVERED PERSON WITH THE POTENTIAL OR ACTUAL CONFLICT SHOULD BE EXCLUDED FROM THE PROCEEDINGS AND/OR REMOVED FROM A POSITION OF DECISION-MAKING AUTHORITY WITH RESPECT TO THE CONFLICT SITUATION. FURTHERMORE, IAVA MAY ONLY PROCEED WITH THE TRANSACTION IF THE TEAM MEMBER'S MANAGER OR THE BOARD OF DIRECTORS DETERMINES THAT THE TRANSACTION IS STILL IN THE BEST INTERESTS OF THE ORGANIZATION. FAILURE TO PROPERLY AVOID AND DISCLOSE CONFLICTS OF INTEREST MAY LEAD TO APPROPRIATE DISCIPLINARY ACTION WITHIN THE SOLE DISCRETION OF THE CEO OR THE BOARD OF DIRECTORS. THIS DISCIPLINARY ACTION INCLUDES, BUT IS NOT LIMITED TO, TERMINATION OF THE COVERED PERSON'S EMPLOYMENT WITH IAVA. FORM 990, PART VI, SECTION B, LINE 15 IN DETERMINING COMPENSATION FOR THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IAVA ENGAGES IN A MULTI-STEP PROCESS EACH YEAR. FIRST, IAVA'S CHIEF FINANCIAL OFFICER/CHIEF OPERATIONS OFFICER DRAFT A FULL BUDGET PROJECTING FOR THE FISCAL YEAR AHEAD. THE CFO/COO ENSURE THE SALARIES BEING ALLOCATED ARE COMMENSURATE WITH OTHER ORGANIZATIONS OF SIMILAR SIZE, BUDGET AND LOCATION. THIS IS ACCOMPLISHED THROUGH THE REVIEW OF PUBLIC 990'S AND OTHER RESOURCES TO INCLUDE PROFESSIONAL NON-PROFITS SALARY SURVEY. ONCE THESE PARAMETERS ARE MET, IAVA'S BOARD OF DIRECTORS IS PRESENTED WITH A FULL DRAFT BUDGET FOR APPROVAL. IN ADDITION TO REVIEWING THE BUDGET FOR THE YEAR FORWARD THE BOARD OF DIRECTORS ALSO ENSURES IAVA'S CHIEF EXECUTIVE OFFICER IS PERFORMING TO ADEQUATE STANDARDS. UPON RECEIVING APPROVAL ON THE BUDGET, IAVA EXECUTES ON THIS FOR THE ENTIRETY OF THE FISCAL YEAR. IF ANY CHANGES ARE REQUESTED IAVA'S BOARD OF DIRECTORS ARE REQUIRED TO VOTE. 2016 WAS THE LAST YEAR THIS PROCESS WAS UNDERTAKEN. COMPARABILITY DATA AND BOARD APPROVAL ARE BOTH PART OF THE ANNUAL PROCESS FORMALLY. INDEPENDENT PERSONS ARE INFORMALLY CONSULTED BY STAFF AND BOARD MEMBERS. THE APPROVAL WAS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 IAVA MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON NEW YORK STATE ATTORNEY GENERAL WEBSITE, ORGANIZATION'S OWN WEBSITE AS WELL AS GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FORMS 990 AND 1023 AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT 119 WEST 40TH STREET, 19TH FLOOR, NEW YORK, NY 10018 OR BY CALLING THE ORGANIZATION DIRECTLY AT 212-982-9699. FORM 990, PART XI, LINE 9: RECLASS BAD DEBT EXPENSES TO PART IX -144,359. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATREMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.