2017-04-21T10:09:27-05:00 2016-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2015-07-01 132793295 JULIA DYCKMAN ANDRUS MEMORIAL INC % CHARLES BEROLO JULI 9149653700 1156 NORTH BROADWAY YONKERS NY 10701 CHARLES BEROLO cfo 9149653700 2017-04-21 true PAUL HAMMERSCHMIDT P01384178 2128858000 2015 2021-01-29 14:40:06Z BRYAN R MURPHY 1156 NORTH BROADWAY YONKERS NY 10701 43017004 false X www.andruscc.org X 1974 NY NURTURES SOCIAL & EMOTIONAL WELL-BEING IN CHILDREN & THEIR FAMILIES BY DELIVERING A BROAD RANGE OF VITAL SERVICES & BY PROVIDING RESEARCH, TRAINING & INNOVATIVE PROGRAM MODELS 17 17 963 170 0 0 1666341 3579408 29950892 31888124 2531448 1762759 108929 368090 34257610 37598381 14688 7253 0 0 25336067 26784576 0 0 613312 8725571 9152503 34076326 35944332 181284 1654049 58833868 58945083 8160463 9475630 50673405 49469453 X THE ORGANIZATION WAS FOUNDED BY JOHN EMORY ANDRUS, IN 1928, AS AN ORPHANAGE BUT HAS DIVERSIFIED OVER THE DECADES TO PROVIDE A BROAD RANGE OF CENTER, HOME AND COMMUNITY BASED SERVICES FOR VULNERABLE CHILDREN AND FAMILIES. KEY SERVICE AREAS ARE (1) RESIDENTIAL TREATMENT, (2) SPECIAL EDUCATION, (3) EARLY CHILDHOOD, (4) FAMILY SUPPORT, (5) CLINIC AND SCHOOL BASED MENTAL HEALTH COUNSELING AND (6) TRAINING AND RESEARCH IN TREATMENT MODELS FOR THE VULNERABLE POPULATION. false false 19775804 7253 20119229 CAMPUS DIVISION - OPERATES ON OUR 107 ACRE CAMPUS LOCATED ON THE NORTH YONKERS/HASTINGS-ON-HUDSON BORDER. THE CAMPUS DIVISION CONSISTS OF TWO MAJOR SERVICES: 1) RESIDENTIAL SERVICES OFFERS ASSESSMENT, INDIVIDUAL, GROUP, FAMILY AND MILIEU THERAPY (INCLUDING SEVERAL EVIDENCE-BASED MODELS), SPECIAL EDUCATION, FAMILY ENGAGEMENT, PARENT SKILLS TRAINING, RECREATION, PSYCHIATRIC AND NURSING SERVICES, SPEECH AND LANGUAGE INTERVENTION, OCCUPATIONAL THERAPY AND PHYSICAL THERAPY FOR CHILDREN PLACED IN OUR CARE BY LOCAL SCHOOL DISTRICTS AND DEPARTMENTS OF SOCIAL SERVICES. THE PROGRAM IS DESIGNED TO ASSIST CHILDREN AGES 5-14 AND THEIR FAMILIES TO MANAGE AND COPE WITH A WIDE ARRAY OF PROBLEMS THAT HAVE BROUGHT THEM INTO TREATMENT INCLUDING CHILDHOOD TRAUMA, AUTISTIC SPECTRUM DISORDERS, MENTAL ILLNESS, LEARNING DISABILITIES AND OTHER ADJUSTMENT PROBLEMS. THE CHILDREN LIVE IN OUR HOUSING UNITS AND RECEIVE FULL ROOM AND BOARD IN ADDITION TO THE SERVICES OUTLINED ABOVE. 108 CHILDREN WERE SERVED. 2) SPECIAL EDUCATION/DAY TREATMENT SERVICES OFFERS ASSESSMENT, INDIVIDUAL, GROUP, FAMILY AND MILIEU THERAPY (INCLUDING SEVERAL EVIDENCE-BASED MODELS), SPECIAL EDUCATION, FAMILY ENGAGEMENT, PARENTING SKILLS TRAINING, RECREATION, PSYCHIATRIC AND NURSING SERVICES, SPEECH AND LANGUAGE INTERVENTION, OCCUPATIONAL THERAPY AND PHYSICAL THERAPY FOR CHILDREN PLACED IN OUR CARE BY LOCAL SCHOOL DISTRICTS. THE PROGRAM IS DESIGNED TO ASSIST CHILDREN AGES 5-14 AND THEIR FAMILIES TO MANAGE AND COPE WITH A WIDE ARRAY OF PROBLEMS THAT HAVE BROUGHT THEM INTO TREATMENT INCLUDING CHILDHOOD TRAUMA, AUTISTIC SPECTRUM DISORDERS, MENTAL ILLNESS, LEARNING DISABILITIES AND OTHER ADJUSTMENT PROBLEMS. CHILDREN ENROLLED IN THIS PROGRAM ARE PROVIDED TRANSPORTATION BY THEIR HOME SCHOOL DISTRICTS. 93 CHILDREN WERE SERVED. 6071935 6787046 MENTAL HEALTH - OFFERS OUTPATIENT ASSESSMENT, INDIVIDUAL, GROUP AND FAMILY THERAPY (INCLUDING NUMEROUS EVIDENCE-BASED MODELS), FAMILY ENGAGEMENT, CRISIS INTERVENTION, PARENT SKILLS TRAINING, CASE MANAGEMENT, PSYCHOLOGICAL AND PSYCHIATRIC SERVICES. THE PROGRAM IS DESIGNED TO ASSIST CHILDREN AGES 0-12 AND THEIR FAMILIES TO MANAGE AND COPE WITH A WIDE ARRAY OF PROBLEMS FACING THE CHILD AND FAMILY INCLUDING CHILDHOOD TRAUMA, AUTISTIC SPECTRUM DISORDERS, MENTAL ILLNESS, LEARNING DISABILITIES AND OTHER ADJUSTMENT PROBLEMS. WE ALSO SERVE A SMALL NUMBER OF ADULTS IN OUR CLINICS AS WELL. WE HAVE CLINICS LOCATED IN YONKERS, WHITE PLAINS AND PEEKSKILL AND OFFER SERVICES IN 10 SATELLITES INCLUDING SCHOOLS, CHILD CARE CENTERS AND HOMELESS SHELTERS. THE CHILDREN SERVED LIVE AT HOME; IN THEIR COMMUNITIES AND ARE REFERRED FOR SERVICES BY SCHOOLS, FAMILY COURT, DEPARTMENTS OF SOCIAL SERVICES, PEDIATRICIANS AND OTHER SERVICE PROVIDERS. SERVICES ARE GENERALLY PAID FOR BY MEDICAID, CHILD HEALTH PLUS AND OTHER INSURANCE CARRIERS. 1,836 CHILDREN AND 446 ADULTS WERE SERVED. 2913028 2482436 COMMUNITY - PROVIDES A RANGE OF HEALTH PROMOTING, SCHOOL READINESS, AND LITERACY PROGRAMS IN COLLABORATION WITH WESTCHESTER PUBLIC SCHOOLS, CHILD-CARE CENTERS, THE DEPARTMENT OF SOCIAL SERVICES AND OTHER LOCAL INSTITUTIONS. OUR COMMUNITY PROGRAMS CONSIST OF HOME VISITING PROGRAMS IN YONKERS. 1) HEALTHY FAMILIES NEW YORK (HFNY) WORKS WITH NEW PARENTS ASSESSED TO BE AT RISK FOR CHILD ABUSE AND PROVIDES PARENT EDUCATION AND SUPPORT FOR CHILDREN AND FAMILIES TO GIVE THEM A GOOD START IN LIFE. HFNY SERVED 106 FAMILIES AND 97 CHILDREN LAST YEAR. 2) THERAPEUTIC AND PARENT AIDE SERVICES (TAPAS) IS A MANDATED PREVENTIVE SERVICE AND PROVIDES SUPPORT TO FAMILIES WHO HAVE BEEN THE SUBJECT OF CHILD ABUSE ALLEGATIONS AND SEEKS TO KEEP FAMILIES TOGETHER AND PROMOTE SAFETY. TAPAS SERVED 64 FAMILIES AND 167 CHILDREN LAST YEAR. 3) ANDRUS EARLY LEARNING CENTER (AELC) IS A CHILD CARE CENTER SERVING UP TO 120 CHILDREN A DAY AND PROVIDING A SAFE AND STIMULATING LEARNING ENVIRONMENT FOR PRE-SCHOOL CHILDREN. AELC SERVED 184 CHILDREN LAST YEAR. 4) EASTCHESTER AFTER SCHOOL YOUTH (EASY) IS AN AFTER SCHOOL PROGRAM LOCATED IN EASTCHESTER'S ANNE HUTCHINSON ELEMENTARY SCHOOL AND PROVIDES A SAFE AND STIMULATING PLACE FOR CHILDREN TO SPEND THEIR AFTER SCHOOL HOURS. EASY SERVED 84 CHILDREN LAST YEAR. EACH PROGRAM IS GROUNDED IN THE PRINCIPLES THAT QUALITY CARE REQUIRES COLLABORATION AMONG ALL THE RELEVANT STAKEHOLDERS. THUS, EACH PROGRAM DRAWS ON THE INPUT AND RESOURCES OF FAMILY MEMBERS AND COMMUNITY LEADERS, AS WELL AS ON SUPPORT FROM PRIVATE AND PUBLIC FUNDERS. 2365701 2499413 31126468 true true false false false false false false false true true true false false false true true false false false true false false false true false false false true true false false false false false false false false true false false false false false false false false true 116 0 true 963 true false false false false false true true false false false false X 17 17 true false true false true true true true true false false true true true true true true true false false NY X CHARLES BEROLO 9149653700 1156 NORTH BROADWAY YONKERS NY 10701 John P McLaughlin Chairman 4.0 0.0 X X 0 0 0 Conrad Harris thRU 63016 Vice-Chairman 2.5 0.0 X X 0 0 0 Thomas J Condon Vice Chair 1.0 0.0 X X 0 0 0 Steven J Friedman Treasurer 2.5 0.0 X X 0 0 0 Deborah A Clarkthru 63016 Secretary 2.5 0.0 X X 0 0 0 Nancy C Spensley Secretary 1.0 0.0 X X 0 0 0 Phillip Andrus MD Board Member (thru 9/2015) 1.0 0.0 X 0 0 0 Patricia E Daye Board Member 2.5 0.0 X 0 0 0 David Dobell Board Member 0.5 0.0 X 0 0 0 David G Earley as of 72016 Board Member 1.0 0.0 X 0 0 0 Mary Graf AS OF 92016 Board Member 1.0 0.0 X 0 0 0 Lawrence SC GriffithMD Board Member 1.0 0.0 X 0 0 0 Susan Guma Board Member 3.5 0.0 X 0 0 0 F Christopher Gilbert Board Member 0.5 0.0 X 0 0 0 Elin E Howe Board Member 1.0 0.0 X 0 0 0 Martin Kest thru 072015 Board Member 1.0 0.0 X 0 0 0 Mary L Meador MD Board Member 0.5 0.0 X 0 0 0 William H MulliganJrEsq Board Member 1.0 0.0 X 0 0 0 Hamlin A Pakradooni Board Member 1.5 0.0 X 0 0 0 Barbara Z Smith Board Member 2.0 0.0 X 0 0 0 Richard S Thorpe MD Board Member 1.0 0.0 X 0 0 0 Bryan R Murphy President & CEO 35.0 0.0 X 247067 0 66074 Christine Monroe Vice President & CFO 35.0 0.0 X 162356 0 9284 DelPilar Raul E VP Human Resources 35.0 0.0 X 155960 0 14473 Kessler Karl Psychiatrist 35.0 0.0 X 216024 0 7535 Effinger Raymond Principal, Orchard School 35.0 0.0 X 165500 0 5865 Masterson Siobhan Senior Director of Strategic I 35.0 0.0 X 136197 0 29632 Norman Kerron VP Community Based Programs 35.0 0.0 X 167211 0 14390 1250315 0 147253 16 false true false Mike Pellegrini Construction 1333A North Avenue 540 NEW ROCHELLE NY 10804 CONTRACTING 1723867 Blackstone Heating Air Condtionin 8 Lawn Avenue NEW ROCHELLE NY 10804 heating & air 308186 OT Plus of NY 18 Tuckahoe Road TUCKAHOE NY 10701 Occupational Therap 199055 CDW Government Inc 75 Remittance Drive CHICAGO IL 60675 IT 170522 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDIT 153250 15 321030 3258378 491189 3579408 TUITION INCOME 611710 10012933 10012933 MAINTENANCE INCOME 900099 10446369 10446369 GOVERNMENT GRANTS AND CONTRACTS 900099 2341308 2341308 MEDICAID/MEDICARE PAYMENTS 624200 5794723 5794723 PATIENT SERVICES 624200 726197 726197 2566594 2566594 31888124 1765735 1765735 0 0 84410 84410 0 84410 84410 5269907 5272883 -2976 -2976 -2976 159822 321030 145740 14082 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28414259 18341715 10072544 1049283 631093 418190 6538773 5229467 1309306 2495360 1696585 798775 12738392 INVESTMENT IN LIMITED P'SHIPS 3910303 F HEDGE FUNDS 6365914 F 10276217 0 0 X 34571813 -2858001 -2858001 37429814 154485 14082 168567 37598381 35775765 35775765 154485 14082 168567 35944332 PART V, LINE 4: THE PERMANENTLY RESTRICTED ENDOWMENT OF $32,129 IS INTENDED TO PROVIDE A CONTRIBUTION IN THE AMOUNT OF YEARLY INTEREST CONTRIBUTION TO THE ORGANIZATION'S COMMUNITY DIVISION (AELC) IN PERPETUITY IN THE DONOR'S NAME. THE BOARD-DESIGNATED ENDOWMENT OF $37,752,025 IS INVESTED IN VEHICLES SUCH AS MONEY MARKET FUNDS, MUTUAL FUNDS, GOVERNMENT AND EQUITY SECURITIES. THESE FUNDS PROVIDE A STREAM OF RETURNS THAT WOULD BE UTILIZED TO FUND VARIOUS PROGRAMS. PART X, LINE 2: UNDER ASC 740, "INCOME TAXES", AN ORGANIZATION MUST RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. JULIA DYCKMAN ANDRUS MEMORIAL, INC. (THE "REPORTING ORGANIZATION") DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE THE FINANCIAL STATEMENT EFFECTS FOR UNRECOGNIZED TAX POSITIONS. THE REPORTING ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE REPORTING ORGANIZATION HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. FOR THE YEAR ENDED JUNE 30, 2016, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. THE REPORTING ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2016, THE REPORTING ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY THE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT THE REPORTING ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. PART XI, LINE 4B & PART LINE 4B EVENT EXPENSES RECLASSED FROM REVENUE TO EXPENSE East Asia and the Pacific Program Services SANCTUARY INITIATIVE 20018 Europe (Including Iceland and Greenland) Program Services SANCTUARY INITIATIVE 1467 North America Program Services SANCTUARY INITIATIVE 25056 46541 46541 false false false false false false PART I, LINE 1: The Sanctuary Institute provides trainings based on the Andrus Sanctuary Implementation Standards developed by Dr. Bloom and the Andrus Sanctuary Institute faculty. In addition to training, the Sanctuary Institute provides organizational assessments, on-site technical assistance, phone consultation and research assistance (via phone or on-site). Julia Dyckman has contracts to provide trainings with agencies in Scotland, Ireland, Northern Ireland, Canada, Singapore, and Australia. No offices or employees are maintained in any of these regions. GALA(LUTN) 318552 230266 88286 88286 GOLF 162300 90764 71536 57454 0 480852 321030 159822 145740 145740 14082 true TEACHER CERTIFICATION 3 7253 PART I, LINE 2: A BURSAR'S RECEIPT IS REQUIRED PROOF THAT THE CLASSES WERE TAKEN. X true true X X X X false false false false false false false false false Bryan R Murphy President & CEO 245557 0 1510 7496 0 58578 0 313141 0 0 0 Christine Monroe Vice President & CFO 162356 0 0 580 0 8704 0 171640 0 0 0 Norman Kerron VP Community Based Programs 167211 0 0 5064 0 9326 0 181601 0 0 0 DelPilar Raul E VP Human Resources 155960 0 0 4716 0 9757 0 170433 0 0 0 Kessler Karl Psychiatrist 216024 0 0 6492 0 1043 0 223559 0 0 0 Effinger Raymond Principal, Orchard School 165500 0 0 4995 0 870 0 171365 0 0 0 Masterson Siobhan Senior Director of Strategic I 133684 0 2513 4351 0 25281 0 165829 0 0 0 PART I, LINE 1A: THE PRESIDENT AND CEO, BRYAN MURPHY, RECEIVES USE OF AN AGENCY OWNED RESIDENCE FOR PERSONAL USE. THIS RESIDENCE IS ALSO USED FOR AGENCY FUNCTIONS INCLUDING BOARD EVENTS, STAFF MEETINGS AND EVENTS FOR THE CHILDREN AND FAMILIES THAT THE AGENCY SERVES. THE USE OF THE RESIDENCE IS FOR THE CONVENIENCE OF THE EMPLOYER AND IS A CONDITION OF THE PRESIDENT AND CEO'S EMPLOYMENT. HIS EMPLOYMENT REQUIRES THAT HE BE AVAILABLE FOR EMERGENCY CAMPUS MANAGEMENT AT ALL TIMES. SCHEDULE J, PART II, COLUMN(D) INCLUDES FAIR MARKET VALUE OF HOUSING ESTIMATED AT $40,525. X 3 211913 MARKET QUOTATION X SOFTWARE 1 234508 FMV X OTHER VARIOUS 28 44768 FMV false false false FORM 990, PART III, LINE 4D: 1) SANCTUARY LEADERSHIP DEVELOPMENT INITIATIVE - THE SANCTUARY INSTITUTE AT ANDRUS (SI), AS PART OF THE ANDRUS CENTER FOR LEARNING & INNOVATION (ACLI), OFFERS TRAINING AND CONSULTATION SERVICES TO OTHER ORGANIZATIONS SEEKING TO IMPLEMENT THE SANCTUARY MODEL. THE SANCTUARY MODEL IS A TRAUMA INFORMED SYSTEM OF CARE DIRECTED AT HELPING CLIENTS, STAFF AND ORGANIZATIONS MANAGE THE IMPACT OF REPETITIVE STRESS. FORM 990, PART VI, SECTION A, LINE 2: OUR ORGANIZATION WAS FOUNDED BY A PRIVATE PHILANTHROPIST, JOHN EMORY ANDRUS, IN 1928. IT IS GOVERNED BY A BOARD OF DIRECTORS WHO SERVE WITHOUT COMPENSATION. IT HAS BEEN A TRADITION OF THE ORGANIZATION TO INVITE MEMBERS OF THE EXTENDED ANDRUS FAMILY TO SERVE AS DIRECTORS ALONGSIDE OF OTHER NON-RELATED DIRECTORS WHO FORM THE MAJORITY AND REPRESENT OUR LOCAL COMMUNITY. IN THEIR CAPACITY AS DIRECTORS, AS IS THE CASE FOR ALL OF OUR DIRECTORS, MEMBERS OF THE ANDRUS FAMILY SERVE AS VOLUNTEERS AND ARE NOT COMPENSATED. DIRECTORS' TERMS ARE FOR TWO YEARS AND ARE RENEWABLE INDEFINITELY. THE CURRENT DIRECTORS WHO ARE RELATED TO THE FOUNDER ARE: Lawrence S. C. Griffith David Earley Mary Graf Hamlin Pakradooni Richard Thorpe Nancy Spensely Mary Meador Christopher Gilbert THERE ARE NO BUSINESS RELATIONSHIPS, AS DEFINED ABOVE AMONG OUR OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES OR HIGHLY COMPENSATED EMPLOYEES. FORM 990, PART VI, SECTION A, LINES 6, 7A AND 7B: THE JULIA DYCKMAN ANDRUS MEMORIAL, INC. IS A MEMBERSHIP CORPORATION. THERE ARE NINE MEMBERS. THE MEMBERS ARE DESCENDANTS OR SPOUSES OF DESCENDANTS OF THE FOUNDER, MR. JOHN E. ANDRUS. THE MEMBERS ALSO SIT ON THE BOARD OF DIRECTORS OF THE SURDNA FOUNDATION, A FAMILY FOUNDATION ALSO FOUNDED BY MR. JOHN E. ANDRUS. THE MEMBERS ARE VOLUNTEERS IN BOTH THESE CAPACITIES. ONE MEMBER IS ALSO A MEMBER OF THE BOARD OF DIRECTORS OF THE JULIA DYCKMAN ANDRUS MEMORIAL, INC. THE MEMBERS HAVE THE RESPONSIBILITY AND AUTHORITY TO MAKE DECISIONS WITH RESPECT TO: APPOINTMENTS OF DIRECTORS TO THE BOARD OF DIRECTORS OF THE JULIA DYCKMAN ANDRUS MEMORIAL; REVISIONS OF THE ARTICLES OF INCORPORATION; REVISIONS OF THE BY-LAWS; AND DISSOLUTION OF THE MEMORIAL. Form 990, Part VI, Section A, Line 4: The following governance-related changes were made to the By-Laws: 1. A Related Party Transaction Section was added to the new By-Laws 2. A revised Conflict of Interest Policy was incorporated into the By-Laws as an Appendix. 3. A requirement was added that to qualify to become a JDAM Member an individual must be and remain a member of the Surdna Foundation Board who is a direct descendant of or a spouse of a direct descendent of John E. Andrus who has completed one three-year term as a Director of The Surdna Foundation. 4. Term limits of a maximum of three three-year terms (a total of nine years) for JDAM Members were incorporated into the new By-Laws. Under the previous By-Laws, a Member served for life or until removed. 5. The new By-Laws added the power to amend the Articles of Incorporation and the power to dissolve the Corporation to the powers of Members. The new By-Laws retained the power to appoint directors and the power to amend By-Laws that were in the previous By-Laws. 6. Under the previous By-Laws, a quorum was one-third of the number of Members. Under the new By-Laws, a quorum is a majority of Members if the number of Members does not exceed nine. If the number of Members exceeds nine, a quorum is the greater of five or one-third of the number of Members. 7. The new By-Laws specify the Powers and Authority of JDAM Board of Directors in greater detail than the previous By-Laws with respect to: the election of officers, the establishment of long-term goals and their implementation by reviewing and approving the annual capital and operating budgets; establishing auditing, reporting and other criteria for measuring and maintaining the effectiveness of the operation of the Corporation; and periodically reviewing the performance and structure of the Board and its committees and implement changes where necessary to improve performance. 8. Under the previous By-Laws, a quorum was one-third of the number of Directors. Under the new By-Laws a quorum is a majority of the number of Directors. 9. The new By-Laws contain additional responsibilities of the Executive Committee with respect to policy oversight of the annual operating and capital budget preparation, determination of spending amounts and annual review of policies. 10. The new By-Laws state that the Audit Committee has the duty to carry out the responsibilities described in Section 712-a(b) of New York State Not for Profit Law. The new By-Laws restrict membership on the Audit Committee to Independent Directors and define Independent Director in detail. The new By-Laws specify that no one who is a staff officer or an employee may serve on the Audit Committee. The new By-Laws remove the restriction on the Treasurer serving as Chair of Audit Committee. They retain the provision that no more than two members of the Audit Committee may serve on either the Executive Committee or Finance Committee and that there must be at least two members of the Audit Committee who are not Members of either the Executive or Finance Committees. Under the new By-Laws, the Chairperson of the Corporation appoints the Chair of Audit Committee from among the members of the Audit Committee. Under the previous By-Laws, the Chair of the Audit Committee was appointed by a majority of the Board upon the recommendation of the Nominating Committee. FORM 990, PART VI, SECTION B, LINE 11B: THE CHIEF FINANCIAL OFFICER AND THE ASSISTANT DIRECTOR OF FINANCE REVIEW DRAFT FORM 990. ONCE THE INTERNAL REVIEW IS COMPLETED, THE CHIEF FINANCIAL OFFICER SENDS A COPY OF FORM 990 TO THE EXECUTIVE COMMITTEE OF JULIA DYCKMAN AND TO ALL OF THE BOARD OF DIRECTORS. THEY ARE PROVIDED THE OPPORTUNITY TO REVIEW AND ASK WHATEVER QUESTIONS THEY MAY HAVE. AFTER ALL THE QUESTIONS AND ISSUES ARE DISCUSSED AND RESOLVED, WE PROVIDE THE AUTHORIZATION FOR OUR TAX PREPARERS TO FILE. FORM 990, PART VI, SECTION B, LINE 12C: UPON APPOINTMENT OR HIRE, AND FEBRUARY OF EACH YEAR, THE ORGANIZATION'S COMPLIANCE DEPARTMENT SENDS AN E-MAIL COMMUNICATION TO EACH OFFICER, DIRECTOR, KEY EMPLOYEE AND OTHER SELECTED STAFF, REQUIRING THEM TO REVIEW THE CONFLICT-OF-INTEREST POLICY AND DISCLOSE ANY POTENTIAL CONFLICTS IF ANY. THESE INDIVIDUALS ARE REQUIRED TO RETURN THE ANNUAL STATEMENT TO THE COMPLIANCE DEPARTMENT NO LATER THAN MARCH 31. POTENTIAL CONFLICTS INVOLVING CORPORATE OFFICERS, KEY EMPLOYEES AND SELECTED STAFF ARE REVIEWED BY THE PRESIDENT/CEO. POTENTIAL CONFLICTS INVOLVING BOARD MEMBERS ARE REVIEWED BY THE CHAIRMAN OF THE BOARD. POTENTIAL CONFLICTS INVOLVING THE BOARD CHAIRMAN ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD WITHOUT THE BOARD CHAIRMAN. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: THE FOLLOWING WAS INCLUDED IN THE DETERMINATION AND EVALUATION PROCESS: BDO 2014 AND 2015 EXECUTIVE COMPENSATION REPORT. CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION WAS RECORDED IN THE MINUTES OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE PRESIDENT AND CEO SETS THE SALARY FOR KEY EMPLOYEES. THE BASIS FOR THESE SALARIES COMES FROM A VARIETY OF INDEPENDENT STUDIES AND SURVEYS ON PROFESSIONAL AND KEY EMPLOYEE COMPENSATION INCLUDING THE FOLLOWING: 2015 PROFESSIONAL AND KEY EMPLOYEE COMPENSATION SURVEY 2015 HUMAN SERVICES COMPENSATION IN THE US FOR KEY EMPLOYEES- ALLIANCE FOR CHILDREN AND FAMILIES GUIDE STAR BDO EXECUTIVE COMPENSATION SURVEYS FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.