2015-04-09T15:32:50-05:00 2014-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2013-07-01 132872916 EDEN II SCHOOL FOR AUTISTIC CHILDREN INC % DANIEL RAUCH EDEN 7188161422 150 GRANITE AVENUE Suite STATEN ISLAND NY 10303 JOANNE GERENSER EXECUTIVE DIRECTOR 7188161422 2015-04-09 true Paul Hammerschmidt P01384178 7188161422 2013 2016-02-25 16:41:14Z EDEN II PROGRAMS JOANNE GERENSER 150 GRANITE AVENUE STATEN ISLAND NY 10303 29702624 false X www.eden2.org X 1976 NY TO PROVIDE PEOPLE WITH AUTISM SPECIALIZED PROGRAMS & OTHER OPPORTUNITIES, WITH THE GOAL OF ENABLING THEM TO ACHIEVE THE HIGHEST POSSIBLE QUALITY OF LIVING ACROSS THEIR LIFE SPANS 22 22 751 23 0 0 2752968 3264223 25325392 26093489 22126 15315 309251 329597 28409737 29702624 0 0 0 0 22220702 23041989 0 0 279335 4429117 5054289 26649819 28096278 1759918 1606346 20515443 26277835 14167169 18314305 6348274 7963530 X TO PROVIDE PEOPLE WITH AUTISM SPECIALIZED COMMUNITY BASED PROGRAMS AND OTHER OPPORTUNITIES, WITH THE GOAL OF ENABLING THEM TO ACHIEVE THE HIGHEST POSSIBLE QUALITY OF LIVING ACROSS THEIR LIFE SPANS. false false 9628453 0 10874595 EDUCATIONAL SERVICES - CENTER BASED FULL DAY SCHOOL (AGE 5-21) PROGRAMS SERVED 101 NEW YORK CITY AND 31 LONG ISLAND CHILDREN. EDEN II ALSO PROVIDED PRE-SCHOOL SERVICES TO 27 SIMILARLY AFFECTED NEW YORK CITY CHILDREN RANGING FROM AGE 3-5 YEARS OLD. THE SCHOOL PROVIDED INSTRUCTION BASED ON INTENSIVE BEHAVIOR ANALYTIC TEACHING TECHNIQUES TO STUDENTS DIAGNOSED WITH AUTISM SPECTRUM DISORDER. THESE PROGRAMS UTILIZE A VARIETY OF RESEARCH-BASED TEACHING, VIDEO MODELING AND OBSERVATIONAL LEARNING. PROGRAMMING INCLUDES GOALS IN SUCH AREAS AS ACADEMICS, PLAY AND SOCIAL SKILLS, COMMUNICATION, SELF-HELP SKILLS AND ADAPTIVE BEHAVIOR. STUDENTS RECEIVE SPEECH AND LANGUAGE SERVICES THROUGHOUT THE SCHOOL DAY. PROACTIVE BEHAVIOR MANAGEMENT STRATEGIES ARE PROVIDED AS AN INTEGRAL PART OF EACH STUDENT'S REINFORCEMENT PLAN. WHEN NEEDED, FUNCTIONAL BEHAVIOR ASSESSMENTS ARE CONDUCTED AND BEHAVIOR INTERVENTION PLANS ARE WRITTEN, REVIEWED AND IMPLEMENTED BY THE SCHOOL'S PSYCHOLOGISTS AND BEHAVIOR ANALYSTS. PARENTAL INVOLVEMENT IS AN INTEGRAL COMPONENT OF ANY EFFECTIVE EDUCATIONAL PROGRAM. EDEN II PROVIDES PARENT TRAINING AND SUPPORT IN A VARIETY OF WAYS, INCLUDING HANDS ON TRAINING IN CLASS AND AT HOME, AS WELL AS DAY AND EVENING PARENTS WORKSHOPS. OTHER COMPONENTS OF THE SCHOOL PROGRAM INCLUDE COMMUNITY OUTINGS, ADAPTIVE PHYSICAL EDUCATION, MUSIC AND MOVEMENT. ADDITIONALLY, OUR SCHOOL PROGRAM HAS A COMMUNITY - BASED VOCATIONAL TRAINING COMPONENT, WHEREBY MANY OF OUR ADOLESCENTS (WITH THE SUPPORT AND SUPERVISION OF THEIR TEACHERS) VOLUNTEER THEIR TIME BY PERFORMING JOB RELATED TASKS FOR LOCAL BUSINESSES IN THE COMMUNITY. SPECIAL EDUCATION ITINERANT SERVICES (SEIT): EDEN II PROVIDED OVER 44,131 SESSIONS OF SEIT SERVICES TO STUDENTS DURING THE YEAR ENDED JUNE 30, 2014 THE SEIT PROGRAM PROVIDES EDUCATIONAL PROGRAMMING FOR CHILDREN WITH AUTISM SPECTRUM DISORDER BETWEEN THE AGES OF 3-5 IN THEIR HOME OR IN A CENTER BASED SETTING. SPECIAL EDUCATION TEACHER SUPPORT SERVICES (SETSS): THROUGH A CONTRACT WITH THE NEW YORK CITY, THIS SERVICE IS DESIGNED TO MEET THE NEEDS OF INDIVIDUALS WITH AUTISM SPECTRUM DISORDER WHO PARTICIPATE IN GENERAL EDUCATION CURRICULUM, BUT WHO REQUIRE SUPPORT FROM CERTIFIED SPECIAL EDUCATION TEACHERS WHO ARE SKILLED IN MEETING THE UNIQUE LEARNING NEEDS OF THE STUDENTS. 7925935 0 8055048 RESIDENTIAL SERVICES - OUR RESIDENTIAL PROGRAMS PROVIDE SAFE AND HAPPY HOMES FOR PEOPLE WITH AUTISM SPECTRUM DISORDERS. A SKILLED AND CARING TEAM SUPPORTS EACH RESIDENT IN DEVELOPING SELF-CARE, COMMUNICATION, SOCIALIZATION AND OTHER LIFE SKILLS. CLINICAL SUPPORTS ARE PROVIDED ACROSS MULTIPLE DISCIPLINES (I.E., SPEECH, PSYCHOLOGY AND MEDICAL/HEALTH RELATED FIELDS). SERVICES ARE BASED ON THE FOLLOWING VALUES: - STRONG COMMITMENT TO AN INDIVIDUALIZED , PERSON CENTERED APPROACH - FAMILY PARTICIPATION AND INVOLVEMENT - EVIDENCE - BASED TREATMENT PRACTICES (APPLIED BEHAVIOR ANALYSIS) - ENSURING EACH PERSON'S HEALTH, WELFARE AND SAFETY - PROMOTING INDEPENDENCE, INCLUSION, PRODUCTIVITY AND QUALITY OF LIFE IN FISCAL YEAR 2014, 42 INDIVIDUALS WERE PROVIDED WITH FULL COMMUNITY-BASED RESIDENCES THROUGH ONE STATEN ISLAND BASED INTERMEDIATE CARE FACILITY (SERVING 10 INDIVIDUALS) AND FIVE INDIVIDUAL RESIDENCE ALTERNATIVES (IRAS) SERVING A TOTAL OF 32 INDIVIDUALS ON STATEN ISLAND AND LONG ISLAND. 3621281 0 3648024 ADULT DAY HABILITATION SERVICES - EDEN II CENTER AND COMMUNITY BASED DAY SERVICES TO ADULTS AGE 21(104 PARTICIPANTS) AND OLDER ARE DESIGNED TO ASSIST OUR PARTICIPANTS IN REACHING THEIR HIGHEST LEVEL OF INDEPENDENCE AND PRODUCTIVITY. EMPHASIS IS PLACED ON HELPING OUR ADULTS MAKE MEANINGFUL CHOICES AND DEVELOP THEIR OWN UNIQUE INTERESTS. INDIVIDUALIZED PROGRAMS FOCUS ON: - ACTIVITIES OF DAILY LIFE - COMMUNICATION SKILLS - PREVOCATIONAL / VOCATIONAL SKILLS - PROMOTING ADAPTIVE BEHAVIOR - RECREATION / LEISURE SKILLS - COMMUNITY INVOLVEMENT AND VOLUNTEERISM - HEALTH AND FITNESS - SOCIAL AND EMOTIONAL DEVELOPMENT 3403087 0 3515822 24578756 true true false false false false false false true false true false false true true true true false true false false false false false false false false false false true true false false false false false false false false false false true false false false false false false false false true 12 0 true 751 true false false false false false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false NY X X DANIEL RAUCH 7188161422 150 GRANITE AVENUE STATEN ISLAND NY 10303 X SHANX RAVISANKAR CHAIRPERSON 5.0 X X 0 0 0 DONALD RUSSO VICE CHAIRPERSON 5.0 X X 0 0 0 GREGG ILICETO CPA TREASURER 3.0 X X 0 0 0 JAMES CALDARELLA SECRETARY 2.0 X X 0 0 0 SHELDON BECHER BOARD MEMBER 1.0 X 0 0 0 CAFO BOGA CPA BOARD MEMBER 1.0 X 0 0 0 RICK CHOU BOARD MEMBER 1.0 X 0 0 CHRIS DREWES ESQ BOARD MEMBER 1.0 X 0 0 0 STEPHANIE DUSSEL BOARD MEMBER 1.0 X 0 0 0 ROBERT FITZSIMMONS JR BOARD MEMBER 1.0 X 0 0 0 MICHAEL GIANGREGORIO BOARD MEMBER 1.0 X 0 0 0 LOUANNE HALEY THRU 614 BOARD MEMBER 1.0 X 0 0 0 Steve Kirschbaum FROM 614 BOARD MEMBER 1.0 X 0 0 0 JOHN LAVELLE BOARD MEMBER 1.0 X 0 0 0 Barbara Maxwell FROM 614 BOARD MEMBER 1.0 X 0 0 0 LAURA MORETTI BOARD MEMBER 1.0 X 0 0 0 BERNARDO PACE PHD BOARD MEMBER 1.0 X 0 0 0 Shanker Ramamurthy FROM 614 BOARD MEMBER 1.0 X 0 0 0 DAVID ROSE BOARD MEMBER 1.0 X 0 0 0 JOHN RUDIN BOARD MEMBER 1.0 X 0 0 0 TERRY TARANGELO BOARD MEMBER 1.0 X 0 0 0 CHRISTINA THIVIERGE BOARD MEMBER 1.0 X 0 0 0 ANTHONY TUCCI ESQ BOARD MEMBER 1.0 X 0 0 0 JOANNE GERENSER EXECUTIVE DIRECTOR 40.0 X 186837 0 21882 FREDERICK BUNKER THRU 63014 CHIEF OPERATING OFFICER 40.0 X 150719 0 19888 DANIEL RAUCH FROM 42814 Chief Financial Officer 40.0 X 0 0 0 EILEEN HOPKINS DEPUTY EXECUTIVE DIRECTOR 40.0 X 148270 0 24191 RANDY HOROWITZ ASSOC. EXECUTIVE DIRECTOR 40.0 X 144164 0 23975 ERIN ARCHIBALD PROGRAM DIRECTOR 40.0 X 104969 0 21665 734959 0 111601 5 false true false CLJ BUILDING ENTERPRISE INC 124 MCCLEAN AVENUE STATEN ISLAND NY 10305 CONSTRUCTION 1527945 PROJECT-ONE SERVICES INC 899 MANOR ROAD STATEN ISLAND NY 10314 CLEANING SERVICES 1616127 RTSPC PINNACLE 136 EAST 57TH STREET 12TH FLOOR NEW YORK NY 10022 DESIGN SERVICES 106523 CERIDIAN PO BOX 10989 NEWARK NJ 07193 PAYROLL SERVICES 102138 4 10000 1302989 1790000 161234 71771 3264223 TUITION AND FEES 611600 24132291 24132291 CONTRACT REVENUE 611600 1961198 1961198 26093489 15315 15315 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 329597 329597 329597 29702624 26093489 0 344912 0 0 0 0 425584 425584 0 17661196 15948853 1516828 195515 408342 377732 26091 4519 3219210 2870425 314441 34344 1327657 1174605 138998 14054 0 2500 2500 62250 62250 0 0 0 221135 46475 173007 1653 0 656007 606377 44805 4825 0 0 1615952 1505352 108708 1892 473463 434109 38532 822 0 0 311241 242284 68957 0 678561 595989 82572 105975 105975 BAD DEBT EXPENSE 354743 354743 FOOD 232858 232858 AMORTIZATION 84561 77124 7437 STAFF TRAINING & DEVELOPMENT 61817 31862 27520 2435 193226 77468 96482 19276 28096278 24578756 3238187 279335 100178 21182 382457 722436 1960867 3841039 3636125 2984607 0 0 0 0 0 0 0 0 259301 298835 25495639 9355144 11861565 16140495 0 0 0 0 0 0 0 0 2314950 2269241 20515443 26277835 3032534 3724709 0 0 0 0 8780000 8425000 0 0 0 0 1616626 2489278 0 0 738009 3675318 14167169 18314305 X 5873158 7488414 475116 475116 0 0 6348274 7963530 20515443 26277835 X 1606346 8910 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 35719 63252 66571 32400 false 1487524 1487524 11700771 8151976 3548795 1343262 1203168 140094 10964082 0 10964082 16140495 DEBT SERVICE RESERVE FUNDS 1288980 DEBT ISSUANCE COSTS 980261 2269241 0 DUE TO STATE AND LOCAL AGENCIES 222833 DUE TO DASNY 52300 INTEREST RATE SWAP LIABILITY 147442 DUE TO RELATED PARTY 3252743 3675318 X 29711534 8910 8910 29702624 29702624 28096278 28096278 28096278 PART IV, LINE 1B: CUSTODIAL ACCOUNTS ARE MAINTAINED FOR EACH RESIDENTIAL PARTICIPANT FOR WHOM EDEN II IS THE AUTHORIZED REPRESENTATIVE PAYEE. BY THE FIFTH DAY OF EACH MONTH CLIENT ALLOWANCES, AS REQUIRED BY OPWDD REGULATIONS, ARE TRANSFERRED TO EACH PARTICIPANT. THESE MONIES ARE KEPT IN THE CHECKING ACCOUNTS AND WITHDRAWN AS NEEDED TO BE USED BY PARTICIPANTS FOR PERSONAL NECESSITIES AND RECREATION. PART X, LINE 2: EDEN II SCHOOL FOR AUTISTIC CHILDREN, INC. (THE "REPORTING ORGANIZATION" ADOPTED THE PROVISIONS OF ASC 740, "INCOME TAXES", ON JANUARY 1, 2009. UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE IMPLEMENTATION OF ASC 740 HAD NO IMPACT ON THE REPORTING ORGANIZATION'S FINANCIAL STATEMENTS. THE REPORTING ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. 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 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED JUNE 30, 2014, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. THE REPORTING ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES. AS OF JUNE 30, 2014, THE REPORTING ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011. PART XI, LINE 2D: GAIN ON SWAP AGREEMENT.................$11,101. UNREALIZED LOSS ON DEBT SERVICE RESERVE FUNDS.........................$(2,191.) TOTAL..................................$8,910. true true true true true true true false false false false false false false false true false true LINE 3: THE SCHOOL HAS ADOPTED THE NONDISCRIMINATORY POLICY OF THE NEW YORK CITY PUBLIC SCHOOLS AND SUCH POLICY IS DISCLOSED ON ITS SOLICITATION AND REGISTRATION MATERIALS. LINE 6A: DURING THE YEAR ENDED JUNE 30, 2014, THE SCHOOL RECEIVED THE MAJORITY OF ITS REVENUE FROM THE NYS OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES AND NYC DEPARTMENT OF EDUCATION. X X X X false true false false false false false false false JOANNE GERENSER EXECUTIVE DIRECTOR 186837 0 0 0 0 0 9426 0 12456 0 208719 0 0 0 FREDERICK BUNKER THRU 63014 CHIEF OPERATING OFFICER 150719 0 0 0 0 0 7602 0 12286 0 170607 0 0 0 EILEEN HOPKINS DEPUTY EXECUTIVE DIRECTOR 148270 0 0 0 0 0 16955 0 7236 0 172461 0 0 0 RANDY HOROWITZ ASSOC. EXECUTIVE DIRECTOR 144164 0 0 0 0 0 16750 0 7225 0 168139 0 0 0 PART I, LINE 4B: THE EDEN II SCHOOL FOR AUTISTIC CHILDREN, INC. 457(F) SUPPLEMENTAL RETIREMENT PLAN (THE "PLAN"), EFFECTIVE AS OF JULY 1, 2011, ALLOWS A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES TO RECEIVE SUPPLEMENTAL RETIREMENT BENEFITS SPONSORED BY EDEN II. THE PLAN IS INTENDED TO CONSTITUTE AN UNFUNDED PROGRAM FOR THE BENEFIT OF A SELECT GROUP OF MANAGEMENT OF HIGHLY COMPENSATED EMPLOYEES OF EDEN II (A "TOP HAT" GROUP) FOR PURPOSES OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED ("ERISA"), AND, AS SUCH, TO BE EXEMPT FROM ALL THE PROVISIONS OF PARTS 2, 3, AND 4 OF TITLE I OF ERISA. THE PLAN IS INTENDED TO COMPLY WITH THE REQUIREMENTS OF THE CODE SECTION 409A. EMPLOYEE ELIGIBILITY IS DETERMINED BY THE BOARD OF TRUSTEES, PROVIDED THAT THE EMPLOYEE SHALL BE A MEMBER OF THE "TOP HAT" GROUP FOR PURPOSES OF ERISA. ANY INDIVIDUAL WHO IS AN ELIGIBLE EMPLOYEE FOR A PLAN YEAR SHALL REMAIN AN ELIGIBLE EMPLOYEE FOR SUBSEQUENT PLAN YEARS WHILE STILL EMPLOYED BY EDEN II UNLESS THE BOARD OF TRUSTEES DETERMINES OTHERWISE OR THE INDIVIDUAL CEASES TO BE A MEMBER OF THE TOP-HAT GROUP. PLAN PARTICIPANTS ARE VESTED IN HIS OR HER ACCOUNT IN ACCORDANCE WITH A SCHEDULE THAT IS A PART OF THE PLAN DOCUMENT. DURING CALENDAR YEAR 2013, EILEEN HOPKINS, DEPUTY EXECUTIVE DIRECTOR, AND RANDY HOROWITZ, ASSOCIATE EXECUTIVE DIRECTOR, RECEIVED 457(F) SUPPLEMENTAL RETIREMENT PLAN CONTRIBUTIONS IN THE AMOUNT OF $10,000. WHICH IS INCLUDED IN PART II, COLUMN (C). A NYC INDUSTRIAL DEVELOPMENT AGENCY (2004C) 132906040 64971C2F0 2004-08-19 3645000 BUILDING PURCHASE AND RENOVATION false false true B NYC INDUSTRIAL DEVELOPMENT AGENCY (2005A) 132906040 64971C4H4 2005-03-23 3465000 BUILDING PURCHASE AND RENOVATION false false true C NYC INDUSTRIAL DEVELOPMENT AGENCY (2006D) 112584714 864768MP8 2006-06-15 965000 BUILDING PURCHASE AND RENOVATION false false true D NYC INDUSTRIAL DEVELOPMENT AGENCY (2007C) 112584714 864768PG5 2007-11-07 1360000 BUILDING PURCHASE AND RENOVATION false false true A 0 0 3640789 363900 0 0 72815 0 0 3204074 0 0 2004 true true B 0 0 3465000 346500 0 0 69300 0 0 3049200 0 0 2005 false false true true C 0 0 965000 96500 0 0 19300 0 0 849200 0 0 2006 false false true true D 0 0 1360000 119915 0 0 27200 0 0 1212886 0 0 2007 false false true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A true false false 0 false 0 false true B true false false 0 false 0 false true C true false false 0 false 0 false true D true false false 0 false 0 false true A true B true C true D true A BUILD NYC RESOURCE CORPORATION 2013-04-01 3155000 BUILDING PURCHASE AND RENOVATION false false true A 0 0 3124477 245652 168500 0 37558 0 0 2672767 0 0 false false true true A false false false false 0 false false false true A true false false 0 false 0 false true A true X 1 71771 MARKET QUOTATION false false false FORM 990, PART III, LINE 4D: 1) FAMILY SUPPORT - THE AGENCY RECOGNIZES THE IMPORTANCE OF HOME AND COMMUNITY BASED SERVICES AS WELL AS PARENT TRAINING TO ADDRESS SKILL ACQUISITION, GENERALIZATION, AND BEHAVIOR MANAGEMENT IN A VARIETY OF ENVIRONMENTS. THE EDEN II PROVIDES MEDICAID SERVICE COORDINATION, FAMILY SUPPORTS AND SERVICES, MEDICAID WAIVER PROGRAMS, AND CLINICAL SERVICES FOCUSING ON BEHAVIORAL SUPPORTS. EXPENSES: $1,771,649. REVENUE: $2,217,345. 2) COMMUNITY OUTREACH - THE EDEN II OUTREACH CENTERS PROVIDE A FULL RANGE OF SERVICES INCLUDING COMPREHENSIVE EVALUATION AND ASSESSMENT SERVICES INCLUDING DIAGNOSTIC, PSYCHOLOGICAL, EDUCATIONAL, SPEECH, LANGUAGE AND COMMUNICATION SKILLS, AND TRANSITIONAL AND VOCATIONAL ASSESSMENTS. CONSULTATION SERVICES OFFERED INCLUDE: AUTISM/APPLIED BEHAVIOR ANALYSIS (ABA) CLASSROOM CONSULTATION, AUTISM PROGRAM EVALUATION, BEHAVIOR ASSESSMENT CLINIC (BAC), FUNCTIONAL BEHAVIOR ASSESSMENT (FBA) AND BEHAVIOR INTERVENTION PLANNING (BIP), FUNCTIONAL ANALYSIS OF BEHAVIOR SERVICES, SOCIAL SKILLS INDIVIDUALIZED INSTRUCTION AND GROUP SESSIONS, AND STAFF DEVELOPMENT. IN ADDITION, WORKSHOPS AND CONFERENCES ON A VARIETY OF TOPICS RELATED TO AUTISM SPECTRUM DISORDERS (ASD) ARE AVAILABLE TO THE GENERAL PUBLIC THROUGHOUT THE YEAR. SIMILAR TRAINING SERVICES THAT ARE CUSTOMIZED TO MEET INDIVIDUALIZED NEEDS. EXPENSES: $1,631,438. REVENUE: $1,298,477. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER AND THE FINANCE COMMITTEE AND PROVIDED TO THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C: EACH YEAR ALL BOARD MEMBERS SIGN A STATEMENT INDICATING WHETHER OR NOT THEY HAVE ANY POTENTIAL CONFLICTS OF INTEREST. STAFF RECEIVES TRAINING IN THE AGENCY'S BUSINESS CODE OF CONDUCT POLICY WHICH, IN-PART, DETAILS THEIR RESPONSIBILITY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST, AS DEFINED IN THE POLICY. STAFF AND BOARD MEMBERS ARE MADE AWARE THAT ANY TRANSACTION OR OTHER BUSINESS RELATIONSHIP THAT MAY INVOLVE A POTENTIAL CONFLICT OF INTEREST IS SUBJECT TO REVIEW BY THE DISINTERESTED MEMBERS OF THE BOARD OF TRUSTEE'S AUDIT COMMITTEE TO ENSURE THAT THE TRANSACTION OR RELATIONSHIP IS IN THE BEST INTERESTS OF EDEN II, SUCH REVIEW TO RESULT IN A DETERMINATION, AND SUBSEQUENT MEMORIALIZATION OF THE COMMITTEE'S ACTION AT THE NEXT SCHEDULED MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: A SUBCOMMITTEE OF THE BOARD REVIEWED THE TOTAL COMPENSATION LEVELS OF PERSONS WITH REPORTABLE COMPENSATION ON PART VII, SECTION A FOR COMPARABLE AGENCIES CONSIDERING SIZE, CONTENT, AND GEOGRAPHY. THE GOAL IS TO COMPENSATE AGENCY EXECUTIVES IN THE MEDIAN RANGE OF SUCH COMPARABLE COMPENSATION. THE SUBCOMMITTEE RECOMMENDED THE SALARY INCREASE TO THE FULL BOARD FOR APPROVAL. ONCE APPROVED, THE CHAIRPERSON OF THE BOARD INFORMED THE EXECUTIVE DIRECTOR. THE COMPENSATION DECISION IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON SWAP AGREEMENT.................$11,101. UNREALIZED LOSS ON DEBT SERVICE RESERVE FUNDS.........................$(2,191.) TOTAL..................................$8,910.