2016-05-16T00:00:00-05:00 2015-12-31 581941470 HOLLAND HENRY & BROMLEY LLP POST OFFICE BOX 8878 SAVANNAH GA 31412 990 2015-01-01 580603160 YOUNG MENS CHRISTIAN ASSOCIATION OF COASTAL GEORGIA INC YOUN 9123545480 PO BOX 14142 SAVANNAH GA 31416 JOEL SMOKER PRESIDENT & CEO 9123545480 2016-05-18 1 SHANNON BRETT P00558136 9122353410 2016-05-12 X 2015 2016-09-27 15:27:22Z JOEL SMOKER 6400 HABERSHAM STREET SAVANNAH GA 31405 18765315 0 X WWW.YMCAOFCOASTALGA.ORG X 1855 GA THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF COASTAL GEORGIA, INC. (YMCA) PROVIDES ATHLETIC, HEALTH, EDUCATIONAL, AND RECREATIONAL SERVICES FOR BOTH CHILDREN AND ADULTS IN A SPIRITUAL ENVIRONMENT, TO SAVANNAH AND THE SURROUNDING SEVEN COUNTY AREA. DAY CARE SERVICES ARE ALSO PROVIDED FOR YOUNGER CHILDREN. 39 39 1975 1051 0 0 3088965 3029074 15091793 15491177 38233 40693 138270 129769 18357261 18690713 0 0 0 0 11525134 11822061 0 0 166106 6588854 6582917 18113988 18404978 243273 285735 28648399 27950658 9848120 8883509 18800279 19067149 X THE MISSION AND PURPOSE OF THE YMCA OF COASTAL GEORGIA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. YMCA PROGRAMS FOCUS ON FOUR CORE VALUES - CARING, HONESTY, RESPECT AND RESPONSIBILITY. BY IDENTIFYING NEEDS IN THE COMMUNITIES WE ARE ABLE TO RESPOND TO THOSE NEEDS IN WAYS THAT BENEFIT THE ENTIRE COMMUNITY. WE SERVE MEN, WOMEN, AND CHILDREN OF ALL AGES, RACES, ABILITIES, INCOMES AND RELIGIONS. WE PROVIDE FINANCIAL ASSISTANCE TO THOSE WHO NEED IT. 0 0 7967573 3027357 YOUTH DEVELOPMENT: OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. WE HELP YOUNG PEOPLE CULTIVATE THEIR VALUES, SKILLS AND RELATIONSHIPS WHICH LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS SUCH AS CHILDCARE, PRE-SCHOOL, YOUTH SPORTS, SCHOOL AGED CARE AND DAY CAMP OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. OUR YMCA IS ALSO FOCUSING ON WORK IN OUR YOUTH DEVELOPMENT PROGRAM AREAS TO ADDRESS THE "ACHIEVEMENT GAP" THAT MANY OF THE CHILDREN IN OUR COMMUNITIES FACE. WHETHER THEY STARTED SCHOOL UNPREPARED, ARE AT RISK OF FALLING BEHIND, OR HAVE EXPERIENCED SUMMER LEARNING LOSS, OUR Y WANTS TO MAKE SURE THAT EVERY CHILD IS GIVEN THE OPPORTUNITY TO SUCCEED ACADEMICALLY. OUR ACHIEVEMENT GAP PROGRAMS LIKE EARLY LEARNING READINESS, Y READERS, Y CAMP READERS AND POWER SCHOLARS ACADEMY ARE DESIGNED TO SUPPORT THE COGNITIVE, PHYSICAL AND SOCIAL-EMOTIONAL DEVELOPMENT OF YOUTH WHILE IMPROVING THEIR ACADEMIC OUTCOMES AT KEY EDUCATIONAL MILESTONES. 5338617 5408695 HEALTHY LIVING: THE YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS AND FUN AND SHARED INTERESTS. AS A RESULT, PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH HEALTH CRISES LIKE THE RISE IN CHRONIC DISEASE AND OBESITY, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. OUR YMCA BRANCHES OFFER A LIFELONG PROGRESSION OF MEDICALLY-BASED HEALTH AND FITNESS ACTIVITIES LIKE OUR YMCA DIABETES PREVENTION PROGRAM, LIVESTRONG AT THE YMCA FOR ADULT CANCER SURVIVORS AND OUR BLOOD PRESSURE SELF-MONITORING PROGRAM TO HELP THOSE WHO LIVE WITH HYPERTENSION. 2669309 2704347 SOCIAL RESPONSIBILITY: THE YMCA OF COASTAL GEORGIA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES MOST CRITICAL SOCIAL NEEDS. YMCA PROGRAMS AND ACTIVITIES LIKE COMMUNITY HEALTH FAIRS, FAMILY TOGETHERNESS, AND SENIOR OUTREACH PROGRAMMING ARE EXAMPLES OF HOW WE DELIVER EDUCATION, TRAINING, AND SUPPORT THAT EMPOWERS OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. WE ENGAGE YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. YMCA AQUATICS. YMCA AQUATICS PROGRAMS ARE PART OF THE Y'S OVERALL GOAL OF BUILDING HEALTHY SPIRIT, MIND, AND BODY. IN ADDITION TO PROVIDING SPECIFIC SWIMMING AND WATER SAFETY SKILLS, THEY PROMOTE GOOD HEALTH THROUGH REGULAR EXERCISE. THEY ALSO PROMOTE TEAMWORK, SELF CONFIDENCE, AND LEADERSHIP. AS RESIDENTS OF COASTAL GEORGIA, PEOPLE IN THE AREAS SERVED BY THE YMCA OF COASTAL GEORGIA COULD BE SUBJECT TO TRAUMATIC INCIDENTS AROUND WATER. THOUSANDS OF PEOPLE FROM INFANTS TO SENIORS IN OUR COMMUNITIES RECEIVE INSTRUCTION IN OUR AQUATIC CLASSES. IN ADDITION, WE OFFER WATER AEROBIC AND OTHER THERAPEUTIC WATER EXERCISE. IN ONE OF THE COMMUNITIES WE SERVE, EVERY THIRD GRADE STUDENT IN THE PUBLIC SCHOOL SYSTEM RECEIVED WATER SAFETY INSTRUCTION AT THE LOCAL YMCA BRANCH. SCHOLARSHIPS AND COMMUNITY BENEFITS OF $30,906 WERE AWARDED TO 290 INDIVIDUALS FOR AQUATIC PROGRAMS IN 2015.YMCA SPORTS AND RECREATION. THESE PROGRAMS PROMOTE AN APPRECIATION OF ONE'S OWN WORTH. YOUTH SPORTS FOCUS ON THE FULL AND EQUAL PARTICIPATION OF ALL: EVERY CHILD PLAYS IN EVERY GAME. YMCA YOUTH SPORTS PROGRAMS ALSO HELP TO STRENGTHEN FAMILIES. PARENTS COACH TEAMS AND TURN OUT, OFTEN WITH BROTHERS AND SISTERS, TO WATCH KIDS PLAY. YOUNG PEOPLE PARTICIPATING IN SPORTS BUILD LIFELONG POSITIVE ATTITUDES, HABITS OF HEALTHY EXERCISE AND GOOD NUTRITION, AND LEARN WAYS TO HAVE FUN AS ADULTS.THOSE WITH SPECIAL NEEDS ARE WELCOMED INTO BOTH ADULT AND YOUTH SPORTS PROGRAMS AT THE YMCA. BOTH ADULT AND YOUTH SPORTS PROGRAMS VALUE COOPERATION OVER COMPETITION, FAIR PLAY OVER WINNING AT ANY COST, GOOD FEELING AND GOOD HEALTH OVER A GOOD SCORE, AND BUILDING SELF ESTEEM OVER BEATING THE OPPONENT. THE YMCA KNOWS THAT WITH THIS APPROACH EVERYONE WINS UNDEFEATED IN SPIRIT, MIND, AND BODY.THESE PROGRAMS ARE OFFERED AT FEES THAT THE COMMUNITY-AT-LARGE ARE ABLE TO AFFORD. FINANCIAL ASSISTANCE IS AVAILABLE TO THOSE THAT ARE UNABLE TO AFFORD THE FULL FEES. DURING 2015, 564 INDIVIDUALS RECEIVED $37,381 IN FINANCIAL ASSISTANCE FROM THE YMCA OF COASTAL GEORGIA.YMCA TEEN LEADERSHIP. YMCA YOUTH AND TEEN PROGRAMS GIVE KIDS GOOD ROLE MODELS TO HELP THEM DEVELOP SELF-ESTEEM AND GOOD VALUES, INCLUDING, COOPERATION, RESPECT FOR THE BODY, GOOD CITIZENSHIP, AND A STRONG WORK ETHIC. OVER 94 TEENS PARTICIPATED IN AT LEAST ONE ACTIVITY HELD OR SPONSORED BY THE YMCA OF COASTAL GEORGIA WITH SUBSIDIES OF OVER $65,645 DURING 2015.YMCA COMMUNITY DEVELOPMENT. YMCA OF COASTAL GEORGIA COMMUNITY DEVELOPMENT PROGRAMS PROVIDE PROGRAMMING FOR CHILDREN IN LOW INCOME COMMUNITIES IN OUR SERVICE AREA THAT ARE NOT ABLE TO COME TO OUR FACILITIES. ONE OF THESE PROGRAMS IS OUR Y-ON-WHEELS THAT USES A YMCA VEHICLE TO TAKE ACTIVITIES AND GAMES TO THE CHILDREN IN THESE AREAS AT NO COST TO THE PARTICIPANTS. THESE PROGRAMS SERVED 59 PEOPLE AT A SUBSIDIZED COST OF $26,500 IN 2015.YMCA EDUCATION AND TRAINING. THE YMCA OF COASTAL GEORGIA EDUCATION AND TRAINING PROGRAMS PROVIDE INSTRUCTION IN OUTDOOR EDUCATION, DANCE, MARTIAL ARTS, DIABETES PREVENTION, AND OTHER AREAS. IN 2015 THE YMCA OF COASTAL GEORGIA PROVIDED 1,570 INDIVIDUALS WITH INSTRUCTION IN THESE PROGRAMS WITH SUBSIDIES OF $10,983 TO BE ABLE TO ATTEND THESE PROGRAMS. THE YMCA OF COASTAL GEORGIA PROVIDED A TOTAL OF $3,277,022 IN SCHOLARSHIPS AND COMMUNITY BENEFITS TO OVER 35,300 PEOPLE IN THE COMMUNITIES IN OUR SERVICE AREA IN 2015 IN THESE AND OTHER PROGRAMS. 15975499 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 104 0 1975 1 0 0 0 0 0 0 0 0 X 39 39 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 GA X X ROBERT ROLLINS 9123545480 6400 HABERSHAM ST SAVANNAH GA 31405 X LEO BECKMANN BOARD OF DIRECTORS 0.00 X 0 0 0 GARY DAVIS SECRETARY 0.00 X 0 0 0 JENNY GENTRY BOARD OF DIRECTORS 0.00 X 0 0 0 HERB HUBBARD BOARD OF DIRECTORS 0.00 X 0 0 0 ANDY BRODMANN BOARD OF DIRECTORS 0.00 X 0 0 0 DAVID MASON BOARD OF DIRECTORS 0.00 X 0 0 0 RICHARD MOORE BOARD OF DIRECTORS 0.00 X 0 0 0 AL PACE BOARD OF DIRECTORS 0.00 X 0 0 0 DAVE PEARL BOARD OF DIRECTORS 0.00 X 0 0 0 STEVEN PRICE BOARD OF DIRECTORS 0.00 X 0 0 0 ALLAN REYNOLDS VICE-CHAIRMAN 0.00 X 0 0 0 MELODY RODRIGUEZ BOARD OF DIRECTORS 0.00 X 0 0 0 DONALD ROSENBLUM BOARD OF DIRECTORS 0.00 X 0 0 0 LAMAR SMITH BOARD OF DIRECTORS 0.00 X 0 0 0 STACY JENNINGS BOARD OF DIRECTORS 0.00 X 0 0 0 HOUSTOUN DEMERE BOARD OF DIRECTORS 0.00 X 0 0 0 BRIAN DART BOARD OF DIRECTORS 0.00 X 0 0 0 JIM TAIT BOARD OF DIRECTORS 0.00 X 0 0 0 GREGORI ANDERSON CHAIRMAN 0.00 X 0 0 0 DIANA MORRISON BOARD OF DIRECTORS 0.00 X 0 0 0 MATT BARROW BOARD OF DIRECTORS 0.00 X 0 0 0 RYAN SCHNEIDER TREASURER 0.00 X 0 0 0 LEE ERGLE BOARD OF DIRECTORS 0.00 X 0 0 0 EDWARD JOLLEY BOARD OF DIRECTORS 0.00 X 0 0 0 HUNTER KEY BOARD OF DIRECTORS 0.00 X 0 0 0 KIMBERLY PANNELL BOARD OF DIRECTORS 0.00 X 0 0 0 IRAJ SHAMBAYATI BOARD OF DIRECTORS 0.00 X 0 0 0 FRANK PENNINGTON II BOARD OF DIRECTORS 0.00 X 0 0 0 DEBBIE BROWN BOARD OF DIRECTORS 0.00 X 0 0 0 TERRY CARTER BOARD OF DIRECTORS 0.00 X 0 0 0 KELLY COREY BOARD OF DIRECTORS 0.00 X 0 0 0 JOE TALLENT BOARD OF DIRECTORS 0.00 X 0 0 0 MATTHEW WEST BOARD OF DIRECTORS 0.00 X 0 0 0 TAMALA FULTON BOARD OF DIRECTORS 0.00 X 0 0 0 MARY KATHRYN MOSS BOARD OF DIRECTORS 0.00 X 0 0 0 LEON ZIPPERER BOARD OF DIRECTORS 0.00 X 0 0 0 JADE ROWLAND BOARD OF DIRECTORS 0.00 X 0 0 0 VIK SASSER BOARD OF DIRECTORS 0.00 X 0 0 0 GIL WERNTZ BOARD OF DIRECTORS 0.00 X 0 0 0 JOEL SMOKER PRESIDENT AND CEO 40.00 X 164926 0 21097 164926 0 21097 3 0 1 0 0 136084 2088161 804829 3029074 PROGRAM FEES 813410 7488631 7488631 MEMBERSHIP FEES 813410 7389307 7389307 SALES 813410 479109 479109 OTHER 813410 134130 134130 15491177 40693 40693 204371 74602 129769 129769 18690713 15491177 0 170462 164926 82463 82463 9855680 8920652 840718 94310 890191 790373 86041 13777 911264 717189 185996 8079 123796 22695 100318 783 1868874 1863934 4940 171864 104774 67090 121541 65871 55670 260602 260602 1179681 1156087 23594 334295 179474 154821 SUPPLIES 1436811 1281082 123695 32034 EQUIPMENT COSTS 279058 257115 21943 CONTRACTUAL SERVICES 273909 200634 63322 9953 DUES 256188 210697 38321 7170 276298 122459 153839 18404978 15975499 2263373 166106 2631631 2678479 94812 100864 185083 186089 49319 38913 36765176 13617273 23899875 23147903 1406551 1213982 323665 531968 57463 52460 28648399 27950658 818652 482047 8508599 7899578 520869 501884 9848120 8883509 X 18645242 18912104 55037 55045 100000 100000 18800279 19067149 28648399 27950658 285735 -18865 0 X X 0 1 X 1 0 X 8450147 9544108 10276005 10572536 10418381 49261177 6489014 7209859 7641333 7605222 8065869 37011297 14939161 16753967 17917338 18177758 18484250 86272474 0 0 0 86272474 26869 29435 33693 38233 40693 168923 26869 29435 33693 38233 40693 168923 14966030 16783402 17951031 18215991 18524943 86441397 0.99800 0.99810 0.00200 0.00190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 100000 100000 100000 100000 100000 100000 100000 100000 100000 1.00000 0 0 4232120 4232120 32533056 13617273 18915783 23147903 18671848 -18865 -18865 18690713 0 18690713 18404978 0 18404978 0 18404978 PART V, LINE 4: THE BRIDGE OF HOPE ENDOWMENT WAS ESTABLISHED TO OVERSEE A $100,000 GIFT FROM THE YOUNG WOMEN'S CHRISTIAN ASSOCIATION. THE PRINCIPAL IS PERMANENTLY ENDOWED, AND THE INTEREST IS RESTRICTED TO PAYING FOR ONE HALF OF A NEW STAFF POSITION FOR WORK WITH TEENAGE GIRLS. GOLF TOURNAMENT 13918 13918 10978 HEART OF SAVANNAH RACE 13085 13085 9942 4 177368 177368 53682 204371 204371 74602 74602 129769 X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 JOEL SMOKER PRESIDENT AND CEO 164926 0 0 0 0 0 20400 0 697 0 186023 0 0 0 PART I, LINE 1A AS WRITTEN IN JOEL SMOKER'S CONTRACT, THE YMCA PAID THE MONTHLY DUES FOR HIS WILMINGTON ISLAND CLUB MEMBERSHIP, AS WELL AS QUARTERLY ROTARY CLUB DUES. A MIDDLE COASTAL UNIFIED DEVELOPMENT AUTHORITY 582140014 2011-10-03 10253854 REFUND OF PRIOR ISSUE // CAPITAL PURCHASES 0 0 0 A 0 0 0 0 A 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 JOEL SMOKER FAMILY MEMBER OWNS A VENDOR OF THE YMCA 66000 FAMILY MEMBER OWNS DETAIL CLEANERS, WHICH THE YMCA USES AS A CLEANING SERVICE FOR CERTAIN LOCATIONS 0 RICHARD MOORE BOARD MEMBER OF THE YMCA AND BOARD MEMBER OF ST. JOSEPH'S/CANDLER HOSPITAL 80245 VOLUNTEERS AS A BOARD MEMBER FOR THE YMCA AND ST. JOSEPH'S/CANDLER, WITH WHICH THE YMCA MAINTAINS LEASE AGREEMENTS 0 AL PACE BOARD MEMBER WHO OWNS A VENDOR OF THE YMCA 29316 AL PACE OWNS PACE PRINTING, WHICH THE YMCA USES FOR SOME PRINTING SERVICES 0 JT TURNER BOARD MEMBER WHO OWNS A VENDOR OF THE YMCA 776 J.T. TURNER OWNS TURNER CONSTRUCTION CO., WHICH THE YMCA USES FOR SOME CONSTRUCTION SERVICES 0 LAMAR SMITH BOARD MEMBER WHO OWNS A VENDOR OF THE YMCA 150289 LAMAR SMITH OWNS RICHFORD PROPERTIES, LLC, AND THE YMCA LEASES BUILDING SPACE FROM THIS ENTITY 0 ALLAN REYNOLDS BOARD MEMBER WHO IS AN EMPLOYEE OF A VENDOR OF THE YMCA 46230 ALLAN REYNOLDS IS AN EMPLOYEE IN SEACREST PARTNERS, INC., WHICH THE YMCA USES FOR SOME INSURANCE SERVICES 0 HOUSTOUN DEMERE BOARD MEMBER WHO IS AN EMPLOYEE OF A VENDOR OF THE YMCA 17326 HOUSTOUN DEMERE IS AN EMPLOYEE OF COLONIAL OIL, OWNER OF ENMARK, FROM WHICH THE YMCA PURCHASES GASOLINE. 0 JENNY GENTRY BOARD MEMBER WHO IS CITY PRESIDENT IN A BANK USED BY THE YMCA 21555 JENNY GENTRY IS CITY PRESIDENT WITH WELLS FARGO WHICH PROVIDES BANKING SERVICES TO THE YMCA 0 DIANA MORRISON BOARD MEMBER WHO OWNS A VENDOR OF THE YMCA 32030 DIANA MORRISON IS OWNER OF ADVERTISING SPECIALTY SERVICES WHICH PROVIDES PROGRAM SUPPLIES TO THE YMCA. 0 RANDY BUGOS FORMER PRESIDENT/CEO IS PART OWNER OF A CONSULTING FIRM USED BY THE YMCA. 12000 RANDY BUGOS IS A PART OWNER OF NPC THREE, INC. WHICH THE YMCA HELD A CONSULTING CONTRACT WITH DURING 2015. 0 FORM 990, PART VI, SECTION A, LINE 6 THE YMCA INCLUDES MEMBERS WITH THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE YMCA ARE ALL INVITED TO THE ANNUAL MEETING AND ASKED TO VOTE REGARDING THE APPROVAL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD MEMBERS PRESENT AT THE MAY 2016 BOARD MEETING CONSTITUTED A QUORUM. THEY REVIEWED AND APPROVED THE 2015 FORM 990 AS PRESENTED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND STATES ANY EXCEPTIONS THEY ARE AWARE OF. FORM 990, PART VI, SECTION B, LINE 15 THE FORMAL MINUTES OF THE COMPENSATION COMMITTEE REFLECT TWO SEPARATE MEETINGS THAT DETERMINED DISQUALIFIED PERSONS AND REVIEWED LOCAL, STATE, AND NATIONAL NON-PROFIT SALARIES, AS WELL AS YMCA DATA FOR COMPARABLE PURPOSES. MINUTES OF BOTH MEETINGS WERE CONTEMPORANEOUSLY DOCUMENTED AND ALL VOTING MEMBERS WERE DISINTERESTED. THE COMMITTEE PERFORMED AN EVALUATION OF THE CEO'S PERFORMANCE, REVIEWED HIS SALARY, AND ALSO REVIEWED AND APPROVED ALL STAFF SALARIES, AND THEN PRESENTED THIS INFORMATION TO THE FULL BOARD WHICH APPROVED THE RECOMMENDATION. THE ORGANIZATION HIRES A COMPENSATION CONSULTANT TO ASSIST IN THE REVIEW OF ALL STAFF SALARIES PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE BY REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.