2015-07-21T14:55:41-05:00 2014-12-31 480567703 KCOE ISOM LLP 3013 CERES AVENUE CHICO CA 95973 990 2014-01-01 942816342 EDUCATIONAL MEDIA FOUNDATION EDUC 9162511600 5700 WEST OAKS BLVD ROCKLIN CA 95765 MIKE NOVAK PRESIDENT/CEO 9162511600 2015-07-17 1 WILLIAM E PETERSON P00273088 5308916474 2015-07-17 2014 2016-02-25 16:41:14Z MIKE NOVAK 5700 WEST OAKS BLVD ROCKLIN CA 95765 161084476 0 X WWW.EMFBROADCASTING.COM X 1981 CA TO OWN AND OPERATE NON-COMMERCIAL RELIGIOUS AND EDUCATIONAL RADIO STATIONS AND TO CREATE OTHER FORMS OF COMPELLING MEDIA THAT INSPIRE AND ENCOURAGE PEOPLE TO HAVE A MEANINGFUL RELATIONSHIP WITH CHRIST. 9 8 424 500 52693 0 139748708 152090179 0 0 655698 1517485 626191 1678190 141030597 155285854 156077 208303 0 0 30238130 34236583 239258 306773 5902141 50940350 56331944 81573815 91083603 59456782 64202251 394416076 443524288 104593630 89998928 289822446 353525360 TO OWN AND OPERATE NON-COMMERCIAL RELIGIOUS AND EDUCATIONAL RADIO STATIONS AND TO CREATE OTHER FORMS OF COMPELLING MEDIA THAT INSPIRE AND ENCOURAGE PEOPLE TO HAVE A MEANINGFUL RELATIONSHIP WITH CHRIST. 0 0 76179399 1056431 EMF OPERATES NETWORKS (KLOVE AND AIR1) OF RADIO STATIONS AND TRANSLATORS WITH A NON-COMMERCIAL, RELIGIOUS AND EDUCATIONAL FORMAT PROVIDING MUSIC, NEWS, AND RELIGIOUS EDUCATIONAL PROGRAMS AND ANNOUNCEMENTS. EMF ALSO PROVIDES PUBLIC SERVICE ANNOUNCEMENTS AND PROGRAMMING. 208303 208303 EMF PROVIDED GRANTS TO EXEMPT ORGANIZATIONS WHICH SUPPORT AND PROMOTE CHRISTIAN EVANGELISM, EDIFICATION, AND VALUES. 76387702 1 0 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 1 1 0 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 558 0 1 424 1 1 1 1 FR 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WV WI X X X ERIC MOSER 9162511600 5700 WEST OAKS BLVD ROCKLIN CA 95765 MITCH BARNHART DIRECTOR 1.00 1.00 X 0 0 0 DARRELL CHAMBLISS DIRECTOR 1.00 X 0 0 0 DAVID FERRY DIRECTOR 1.00 X 0 0 0 WALT GOLEMBESKI DIRECTOR 1.00 X 0 0 0 LARRY MOODY DIRECTOR 1.00 X 0 0 0 MICHAEL NOVAK CEO/PRESIDENT/DIRECTOR 50.00 2.00 X X 531256 0 26106 DAN ANTONELLI VP INTERNATIONAL/OFFICER 50.00 X X 30629 0 6677 DEAN STORDAHL DIRECTOR 1.00 X 0 0 0 MARK VOLTMANN DIRECTOR 1.00 X 0 0 0 DAVID PIERCE CHIEF CREATIVE OFFICER 50.00 X 277733 0 31993 ALAN MASON CHIEF OPERATIONS OFFICER 50.00 X 273492 0 25886 ERIC MOSER CHIEF FINANCIAL OFFICER 50.00 X 228911 0 30838 KEVIN BLAIR GENERAL COUNSEL/SECRETARY 50.00 2.00 X 258572 0 26745 BRIAN BURGER VP OF HUMAN RESOURCES 50.00 X 219636 0 25930 DAVID ATKINSON VP OF FINANCE/TREASURER 50.00 2.00 X 182195 0 29695 JOE MILLER VP SIGNAL DEVELOPMENT/ASST 50.00 X 240665 0 32276 VIRGINIA WALKER VP OF LISTENER SRV/ASST SE 50.00 X 147016 0 16485 STACIE FORD ASSOC GENERAL COUNCEL/ASST SECRETARY 50.00 X 109772 0 8734 RANDY RICH VP OF PHILANTHROPY 50.00 2.00 X 215851 0 24428 SAM WALLINGTON VP OF ENGINEERING 50.00 X 183577 0 29785 BRIAN GANTMAN GOV AFFAIRS DIRECTOR/IN-HO 50.00 X 190667 0 29379 RANDALL BADEAUX DIRECTOR OF PROGRAMMING 50.00 X 180305 0 27525 WILLIAM LYONS PRINCIPAL DATA SCIENTIST 50.00 X 166068 0 22391 SCOTT SMITH AIR TALENT 50.00 X 150021 0 28083 ED LENANE DIRECTOR OF EVENTS 50.00 X 148932 0 27755 3735298 0 450711 49 0 1 0 INFOCISION MANAGEMENT CORPORATION PO BOX 932441 CLEVELAND OH 44193 CALL CENTER 901464 KERZE A CONSTRUCTION COMPANY PO BOX 6055 MALIBU CA 90264 CONSTRUCTION 520847 WILKINSON BARKER KNAUER LLP 2300 N STREET NW SUITE 700 WASHINGTON DC 20037 LEGAL 395031 VISION COMMUNICATIONS CONSULTING INC 240 HIGH BRIDGE RD MOUNT UPTON NY 13809 STATION CONSTRUCTION 380542 KP CORPORATION DEPT LA 23670 PASADENA CA 91185 PRINTING/MAIL HOUSE 368612 24 152090179 48217 152090179 410111 410111 21958 21958 344290 160275 169682 159713 174608 562 175170 562 174608 5723463 853138 5116880 352347 606583 500791 1107374 1107374 1427 0 1427 1427 TICKET SALES 900099 925233 925233 SPONSORSHIPS 900099 372500 372500 OTHER 900099 129771 129771 52131 52131 1479635 155285854 1056431 52693 2086551 208303 208303 2761243 680193 1866272 214778 22671360 17751743 2778550 2141067 669568 569743 36862 62963 6137201 4938306 629338 569557 1997211 1576398 236670 184143 500904 500904 112153 112153 306773 306773 2272074 1241771 130486 899817 2499736 1820446 301797 377493 2629093 1557159 446374 625560 1237930 1237930 936767 811820 30151 94796 1926599 1520664 228303 177632 58346 58346 3622126 3622126 8415654 7994871 420783 329580 248512 81068 NETWORK OPERATIONS 22334136 22334136 ENGINEERING 4899590 4409631 342971 146988 MISCELLANEOUS 2262278 1707528 483353 71397 BANKING/CASH PROCESSING 2000364 1900346 100018 294614 256076 9361 29177 91083603 76387702 8793760 5902141 X 1133956 488320 292236 353400 19988212 18876156 2139949 2189153 2322380 2100902 881763 844211 1154081 229971 1243941 1049539 1585407 1216767 123629634 70863863 48978896 52765771 11562178 21899589 559262 571284 300540276 339623559 3459731 2157386 394416076 443524288 5886473 6417307 69022890 55811577 28809267 26895044 875000 875000 104593630 89998928 X 289004864 352433675 817582 1091685 289822446 353525360 394416076 443524288 64202251 -499337 0 X X 0 1 X 1 0 X 101613971 112427432 131439025 139748708 152090179 637319315 101613971 112427432 131439025 139748708 152090179 637319315 637319315 61660 116533 176587 320855 594177 1269812 6443 125857 52693 184993 49664 138566 1097125 475662 1433706 3194723 641968843 0.99280 0.99510 X 0 1 0 0 0 0 1 1039 0 1 55882 56921 0 PART II-B, LINE 1: POSTED INFORMATION ON OUR ORGANIZATION'S WEBSITES REGARDING PROPOSED LEGISLATION THAT WOULD AFFECT OUR ORGANIZATION; MEMBERSHIP IN THE NATIONAL ASSOCIATION OF BROADCASTERS AND THE NATIONAL RELIGIOUS BROADCASTERS. 0 11467178 10000000 495115 157704 21804589 10552461 1043514 128797 11467178 4954995 5000000 672320 74854 10552461 5000000 -45005 4954995 1.00000 0.00000 0.00000 0 0 2417000 5902169 8319169 16596420 2973403 13623017 1282110 324090 958020 81955882 57130813 24825069 15476053 10435557 5040496 52765771 X PART V, LINE 4: EARNINGS ON THE ENDOWMENT ARE INTENDED TO FUND THE ORGANIZATION'S PASTORAL CARE EFFORTS. THE ENDOWMENT IS ALSO USED AS COLLATERAL FOR A LINE OF CREDIT OR OTHER LENDING VEHICLE. PART X, LINE 2: EMF ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN EMF'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740, ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. BASED ON THIS ANALYSIS, A LIABILITY IS RECORDED IF UNCERTAIN TAX BENEFITS HAVE BEEN RECEIVED. EMF'S PRACTICE IS TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS IN THE TAX EXPENSE. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED OR RELATED INTEREST AND PENALTIES RECORDED AS OF DECEMBER 31, 2014, AND EMF DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. EUROPE 1 5 PROGRAM SERVICES EMF PROVIDES ON-LINE NON-COMMERCIAL CHRISTIAN RADIO PROGRAMING TO LISTENERS IN FRANCE. 566132 1 5 0 0 1 5 566132 0 566132 0 0 0 0 0 0 PART I, LINE 3: EXPENDITURES ARE RECORDED ON THE ACCRUAL BASIS IN ACCORDANCE WITH GAAP. X X X X 1 SHAREMEDIA SERVICES INC PO BOX 46695 EDEN PRAIRIE MN 55344 PLEDGE DRIVE COACHING 0 32047799 267463 31780336 32047799 267463 31780336 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY SCHEDULE G, PART I, LINE 2B SHAREMEDIA SERVICES, INC. WAS PAID $306,773 FOR THE PERFORMANCE OF CONSULTING WORK IN CONNECTION WITH EMF FUNDRAISING EFFORTS. THEIR ROLE CENTERS AROUND ON-AIR COACHING DURING PLEDGE DRIVES. SHAREMEDIA WAS COMPENSATED FOR THEIR PROFESSIONAL SERVICES AND TRAVEL RELATED EXPENSES WERE REIMBURSED. THE AMOUNT DISCLOSED IN FORM 990, SCHEDULE G, PART I, LINE 2(B)(V) REPRESENTS SHAREMEDIA'S TOTAL BILLINGS REDUCED BY THE TRAVEL EXPENSE REIMBURSEMENT. EMF DID NOT HAVE ANY ARRANGEMENTS WITH FUNDRAISERS UNDER WHICH IT MADE PAYMENTS EXCLUSIVELY FOR FUNDRAISING ADMINISTRATIVE EXPENSES BUT NOT FOR PROFESSIONAL FUNDRAISING SERVICES. EMF DOES NOT ENGAGE IN GAMING ACTIVITY. GROSS RECEIPTS FROM FUNDRAISING ACTIVITY WERE ESTIMATED USING DATA ACCUMULATED DURING OUR SEMI-ANNUAL PLEDGE DRIVES AND SUBSEQUENT FUNDRAISING EFFORTS, DURING WHICH THE ORGANIZATION LISTED PROVIDED "PROFESSIONAL SERVICES". 1 FRANCE FOR CHRIST PO BOX 73151 PHOENIX AZ 85050 342057319 501(C)(3) 7853 TO SUPPORT BROADCAST OF CHRISTIAN RADIO IN FRANCE. NEED HIM NATIONAL MEDIA OUTREACH INC 2001 W PLANO PKWY STE 1400 PLANO TX 75075 752716321 501(C)(3) 6000 TO SUPPORT NEED HIM MINISTRIES TO INTENTIONALLY PRESENT THE GOSPEL OF JESUS CHRIST. CHRISTIAN MUSIC BROADCASTERS INC PO BOX 241871 LITTLE ROCK AZ 72223 710928762 501(C)(3) 30000 TO SUPPORT CMB TO EQUIP ITS MEMBERS TO IMPACT COMMUNITIES FOR CHRIST. GOSPEL MUSIC TRUST FUND PO BOX 932 BRENTWOOD TN 37024 581647495 501(C)(3) 5000 TO SUPPORT GMTF IN ASSISTING NEEDY INDIVIDUALS IN THE FIELD OF GOSPEL MUSIC. THE MIRACLE LEAGUE (ROTARY MIRACLE LEAGUE FUND) 1506 KLONDIKE RD STE 105 CONYERS GA 30094 582465672 501(C)(3) 60750 TO PARTNER WITH MIRACLE LEAGUE IN MAKING IT POSSIBLE TO BUILD SPORTS FIELDS FOR DISABLED. WILLIAM JESSUP UNIVERSITY 333 SUNSET BLVD ROCKLIN CA 95765 941279803 501(C)(3) 5200 TO SUPPORT WJU IN HELPING STUDENTS THRIVE SPIRITUALLY, ACADEMICALLY, AND PERSONALLY. WORLD HOPE INC 500 S SEMORAN BLVD ORLANDO FL 32807 593108990 501(C)(3) 60000 TO SUPPORT WORLD HOPE IN GIVING HOPE AND LOVE OF CHRIST TO THE HOPELESS. NATIONAL RELIGIOUS BROADCASTERS (NRB) 9510 TECHNOLOGY DR MANASSAS VA 20110 221841274 501(C)(3) 30000 TO SUPPORT NRB TO ADVANCE BIBLICAL TRUTH, PROMOTE MEDIA EXCELLENCE, AND DEFEND FREE SPEECH. 8 0 PART I, LINE 2: EACH RECIPIENT CHARITY MUST HAVE QUALIFIED PUBLIC CHARITY STATUS AND RECEIVE BOARD APPROVAL. X 1 1 X X X X X 1 0 0 0 0 0 0 1 0 MICHAEL NOVAK CEO/PRESIDENT/DIRECTOR 344627 0 157500 0 29129 0 10500 0 15606 0 557362 0 0 0 DAVID PIERCE CHIEF CREATIVE OFFICER 231235 0 21602 0 24896 0 10409 0 21584 0 309726 0 0 0 ALAN MASON CHIEF OPERATIONS OFFICER 226678 0 22602 0 24212 0 10280 0 15606 0 299378 0 0 0 ERIC MOSER CHIEF FINANCIAL OFFICER 193360 0 21602 0 13949 0 8419 0 22419 0 259749 0 0 0 KEVIN BLAIR GENERAL COUNSEL/SECRETARY 214448 0 21602 0 22522 0 9368 0 17377 0 285317 0 0 0 BRIAN BURGER VP OF HUMAN RESOURCES 181165 0 20602 0 17869 0 3533 0 22397 0 245566 0 0 0 DAVID ATKINSON VP OF FINANCE/TREASURER 160303 0 1579 0 20313 0 7329 0 22366 0 211890 0 0 0 JOE MILLER VP SIGNAL DEVELOPMENT/ASST 214199 0 1602 0 24864 0 9804 0 22472 0 272941 0 0 0 VIRGINIA WALKER VP OF LISTENER SRV/ASST SE 122347 0 0 0 24669 0 3402 0 13083 0 163501 0 0 0 RANDY RICH VP OF PHILANTHROPY 203591 0 1579 0 10681 0 8740 0 15688 0 240279 0 0 0 SAM WALLINGTON VP OF ENGINEERING 167091 0 1579 0 14907 0 7407 0 22378 0 213362 0 0 0 BRIAN GANTMAN GOV AFFAIRS DIRECTOR/IN-HO 177832 0 1548 0 11287 0 7591 0 21788 0 220046 0 0 0 RANDALL BADEAUX DIRECTOR OF PROGRAMMING 163858 0 9079 0 7368 0 6128 0 21397 0 207830 0 0 0 WILLIAM LYONS PRINCIPAL DATA SCIENTIST 142025 0 1579 0 22464 0 6787 0 15604 0 188459 0 0 0 SCOTT SMITH AIR TALENT 137172 0 9079 0 3770 0 5769 0 22314 0 178104 0 0 0 ED LENANE DIRECTOR OF EVENTS 135722 0 1431 0 11779 0 6022 0 21733 0 176687 0 0 0 PART I, LINE 1A ON OCCASION THE WIFE OF THE PRESIDENT/CEO WILL ACCOMPANY HIM ON BUSINESS TRIPS. THIS PRIMARILY OCCURS WHEN THE PURPOSE OF THE TRIP IS TO MEET WITH A DONOR AND HIS OR HER SPOUSE OR IN OTHER SETTINGS WHERE A SUBSTANTIAL PURPOSE OF THE TRAVEL IS TO BUILD A PERSONAL RELATIONSHIP WITH DONORS. IN ADDITION, THIS PRACTICE PROVIDES ACCOUNTABILITY, PROTECTS THE REPUTATION AND AVOIDS EVEN THE APPEARANCE OF IMPROPRIETY FOR A KEY MEMBER OF OUR EXECUTIVE TEAM. PART I, LINE 4A VIRGINIA WALKER RECEIVED A SEVERANCE PAYMENT OF $34,946. CHUCK PRYOR RECEIVED A SEVERANCE PAYMENT OF $56,193. PART I, LINE 7 THE ORGANIZATION PROVIDED A DISCRETIONARY BONUS TO MIKE NOVAK, PRESIDENT & CEO. A COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTHORITY 840896727 2003-11-13 6800000 HEADQUARTERS ACQUISITION 0 0 0 B TOWN OF MORRISON COLORADO 846002971 2003-12-30 14500000 STATION ACQUISITION 0 0 0 C COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTHORITY 840896727 2006-06-21 9633183 STATION ACQUISITION 0 0 0 D PUBLIC FINANCE AUTHORITY 273866124 2013-10-31 25809600 REFINANCE BONDS AND OTHER DEBT 0 0 0 A 4479018 6800000 6800000 2003 0 0 1 1 B 9505434 14500000 290000 14210000 2003 0 0 1 1 C 4817154 9633183 198884 9434299 2006 0 0 1 1 D 5161920 25809600 330341 25479259 2013 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 0 1 1 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 ISSUER NAME: TOWN OF MORRISON, COLORADO DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 ISSUER NAME: COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 ISSUER NAME: PUBLIC FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 A PUBLIC FINANCE AUTHORITY 273866124 2014-07-31 18454372 CONVERT TAXABLE BONDS 0 0 0 A 1085551 18454372 18454372 2014 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 X 8 48217 FAIR MARKET VALUE 1 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART 1, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS COMPLETED BY AN OUTSIDE ACCOUNTING FIRM. THEREAFTER, THE FORM 990 IS REVIEWED INTERNALLY BY MEMBERS OF THE ACCOUNTING DEPARTMENT, SENIOR MANAGEMENT AND OUTSIDE LEGAL COUNSEL. ONCE THEIR QUESTIONS ARE RESOLVED, THE DOCUMENT IS DISTRIBUTED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW. WHEN THEIR REVIEW IS COMPLETE, THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE AWARE OF THE POLICY ON CONFLICTS OF INTEREST AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS. ONCE THE CONFLICT IS DISCLOSED, THE FULL BOARD, LESS THE CONFLICTED MEMBER, WILL DETERMINE THE APPROPRIATE ACTION TO BE TAKEN. ADDITIONALLY, EMPLOYEES, AT THE TIME OF THEIR EMPLOYMENT, ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT THAT IMPOSES AN ON-GOING OBLIGATION TO DISCLOSE ANY CONFLICTS THAT MIGHT ARISE. IN THE EVENT AN EMPLOYEE HAS A POTENTIAL CONFLICT OF INTEREST, THE POTENTIAL CONFLICT IS RAISED TO THE GENERAL COUNSEL, AND APPROPRIATE MEASURES ARE TAKEN. IN THE CASE OF AN EMPLOYEE WITH A FINANCIAL INTEREST IN A VENDOR THAT DOES BUSINESS WITH THE MINISTRY, THE TRANSACTION IS REVIEWED BY DISINTERESTED MEMBERS OF EXECUTIVE MANAGEMENT, AND IN APPROPRIATE CASES, COMPETITIVE BIDS ARE OBTAINED TO ASSURE THAT THE TRANSACTION IS FAIR AND EQUITABLE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS UNDER THE DIRECTION OF THE INDEPENDENT BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DELIBERATES IN EXECUTIVE SESSION (WITHOUT THE CEO PRESENT) TO APPROVE THE COMPENSATION OF THE CEO. THE COMPENSATION OF OFFICERS AND OTHER KEY EMPLOYEES IS ESTABLISHED BY THE CEO AND APPROVED BY THE BOARD. COMPARABILITY STUDIES OF MARKET COMPENSATION LEVELS ARE CONDUCTED FOR EACH OF THESE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS AND CONFLICTS OF INTEREST POLICY, AS WELL AS OTHER PERTINENT DOCUMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE AS WELL AS GUIDESTAR'S AND ECFA'S WEBSITES. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. 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