2015-02-10T09:31:55-06:00 2014-06-30 840817888 BAUERLE AND COMPANY PC 7887 E BELLEVIEW AVE STE 700 DENVER CO 801116021 990 2013-07-01 311599581 FAMILY RESOURCE CENTER ASSOCIATION FAMI 3033881001 1888 SHERMAN STREET ROOM/SUITE 100 DENVER CO 802031160 MARK KLING EXECUTIVE DIRECTOR 3033881001 2015-02-05 true ROBERT E FABRY CPA P00757821 3037590089 2015-02-05 2013 2016-02-25 16:41:14Z X MARK KLING 1888 SHERMAN STREET SUITE 100 DENVER CO 80203 8155888 false X WWW.COFAMILYCENTERS.ORG X 1998 CO THE FAMILY RESOURCE CENTER ASSOCIATION PROVIDES PUBLIC ADVOCACY, CAPACITY BUILDING, AND RESOURCE DEVELOPMENT TO STRENGTHEN ITS STATEWIDE NETWORK OF FAMILY RESOURCE CENTERS AS THEY BRING HELP AND HOPE TO COLORADO FAMILIES. 13 13 13 50 0 1172290 7984385 100588 161787 1978 1518 920 8198 1275776 8155888 906207 6547196 0 611338 628397 0 79541 378520 534853 1896065 7710446 -620289 445442 2568904 5049154 1848255 3883063 720649 1166091 X THE FAMILY RESOURCE CENTER ASSOCIATION PROVIDES PUBLIC ADVOCACY, CAPACITY BUILDING, AND RESOURCE DEVELOPMENT TO STRENGTHEN ITS STATEWIDE NETWORK OF FAMILY RESOURCE CENTERS AS THEY BRING HELP AND HOPE TO COLORADO FAMILIES. false false 7451347 6547196 171503 STRENGTHENING FAMILES: FAMILY RESOURCE CENTERS ARE A SINGLE POINT OF ENTRY TO PROVIDE COORDINATED AND INTEGRATED COMMUNITY-BASED FAMILY SUPPORT SERVICES FOR VULNERABLE FAMILIES AND CHILDREN TO ADDRESS MULTIPLE GOAL AREAS FOR BOTH PARENTS AND CHILDREN TO INCREASE FAMILY STABILITY. FOR EXAMPLE THIS INCLUDES EMPLOYMENT, EARLY CHILDHOOD, ADULT EDUCATION, PARENTING, INCOME, SUBSTANCE USE, MOBILITY, UTILITY ASSISTANCE AND BUILDING SOCIAL SUPPORT NETWORKS. HEALTHY LIVING: BUILDING HEALTHIER FAMILIES BY HELPING FAMILIES ACCESS HEALTH INSURANCE COVERAGE, EVIDENCE-BASED NUTRITION AND EXERCISE PROGRAMS, GREATER ACCESS TO HEALTHY FOOD AND EXERCISE, CHRONIC DISEASE MANAGEMENT AND PARENT ENGAGEMENT TO ADVOCATE FOR GREATER ACCESS FOR SERVICES IN LOCAL COMMUNITIES. THE FAMILY RESOURCE CENTER ASSOCIATION (FRCA) PROVIDES PUBLIC ADVOCACY, CAPACITY BUILDING, AND RESOURCE DEVELOPMENT TO STRENGTHEN ITS STATEWIDE NETWORK OF FAMILY RESOURCE CENTERS (FRC). SINCE 1998, FRCA HAS WORKED TO IMPROVE SYSTEMS, CAPACITY, AND OUTCOMES FOR COLORADO FRC'S. TODAY, FRCA'S COLLABORATIVE NETWORK OF 24 FAMILY RESOURCE CENTERS SERVING 45 COLORADO COUNTIES, PROVIDES OVER 56,000 PEOPLE EACH YEAR WITH A SAFE, ACCESIBLE PLACE TO CONNECT WITH COMPREHENSIVE, COORDINATED SERVICES IN THEIR OWN COMMUNITIES. THE FRC'S PROVIDE CRITICAL SERVICES FOR COLORADO'S VULNERABLE POPULATIONS THROUGH A PHILOSOPHY OF STRENGTHS-BASED FAMILY DEVELOPMENT SERVICES. FRC'S UTILIZE A DUAL GENERATION STRATEGY TO WORK WITH THE ENTIRE FAMILY TO HELP THEM BECOME MORE SELF-RELIANT IN KEY AREAS THAT AFFECT FAMILY STABILITY, INCLUDING IMPROVING PARENTING, EARLY CHILDHOOD, HEALTH, SOCIAL, EDUCATIONAL AND ECONOMIC OUTCOMES. FRCA HAS OVER 20 YEARS OF EXPERIENCE IN SERVICES, RESOURCES AND REFERRALS FOR FAMILY STRENGTHENING IN COLORADO,PRIMARILY PROVIDING COMPREHENSIVE, WRAP-AROUND SERVICES. THROUGH THE CREATION OF A COMMON AGENDA, PRACTICES, TRAINING AND SHARED GOALS, FRC'S ARE BECOMING LEADERS IN THE HUMAN SERVICE FIELD IN COLORADO. THIS NETWORK SYSTEM APPROACH INCREASES THE EFFECTIVENESS OF THE FAMILY RESOURCE CENTERS BY IDENTIFYING, CREATING AND FACILITATING OUR COMMON AGENDA, LEARNING OPPORTUNITIES, A SYSTEM TO USE THE SHARED LEARNING TO SHAPE THE FUTURE, A SHARED DATA COLLECTION AND REPORTING SYSTEM AND ALL IMPORTANT FUNDING. THE NETWORK IS POSITIONED TO LEVERAGE THE COLLECTIVE IMPACT OF THE CENTERS FOR DATA GATHERING, DISSEMINATION AND THE ABILITY TO EFFECT CHANGE ON A LARGE SCALE IN COLORADO. ONE LESSON LEARNED IN THOSE 20 YEARS IS THAT WHEN YOU PROVIDE FAMILIES WITH A PRIMARY POINT OF ENTRY FOR MULTIPLE RESOURCES, YOU SIGNIFICANTLY INCREASE THEIR CHANCES FOR SUCCESS IN REACHING THEIR GOALS FOR ECONOMIC, SOCIAL, HEALTH AND FINANCIAL STABILITY. TRUE CHANGE CAN OCCUR FOR FAMILIES AND IN OUR COMMUNITIES. IN 1993, THE COLORADO DEPARTMENT OF HUMAN SERVICES ESTABLISHED THE FAMILY RESOURCE CENTERS PROGRAM AS A FIVE YEAR PILOT, PUBLIC/PRIVATE INITIATIVE TO HELP VULNERABLE FAMILIES. WHEN STATE FUNDING ENDED IN 1998, THE FAMILY RESOURCE CENTER ASSOCIATION WAS FOUNDED AS A NON-PROFIT CORPORATION IN THE STATE OF COLORADO, AS A STRATEGIC STATEWIDE NETWORK FOR FAMILY RESOURCE CENTER ADVOCACY AND FUNDING. 7451347 true true false true false false false false false false true 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 false false false false false false false false false false false true 7 0 13 true false false false false false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true false false CO X X THE ORGANIZATION 3033881001 1888 SHERMAN STREET SUITE 100 DENVER CO 80203 JUDY VORNDRAN CHAIR 1.00 X X 0 0 0 KATHY KENNEDY VICE CHAIR 1.00 X X 0 0 0 LAWRENCE KNUTSON TREASURER 1.00 X X 0 0 0 JOHNNA CARUTHERS DIRECTOR 1.00 X 0 0 0 SUZANNE CRAWFORD DIRECTOR 1.00 X 0 0 0 TAMARA DRANGSTVEIT DIRECTOR 1.00 X 0 0 0 LUCILLE ECHOHAWK DIRECTOR 1.00 X 0 0 0 ROBIN LEIST DIRECTOR 1.00 X 0 0 0 GWEN SWENSON-HALE DIRECTOR 1.00 X 0 0 0 LATOYA PETTY DIRECTOR 1.00 X 0 0 0 NANCY RIEDEL DIRECTOR 1.00 X 0 0 0 ED SMITH DIRECTOR 1.00 X 0 0 0 CHUCK STEES DIRECTOR 1.00 X 0 0 0 MARK KLING EXECUTIVE DI 40.00 X 79855 0 10500 79855 10500 false false false 396761 7587624 3150 7984385 MEMBERSHIP DUES 624100 131237 131237 SERVICE CONTRACTS 624100 30550 30550 161787 1518 1518 MISCELLANEOUS 624100 8198 8198 8198 8155888 171503 6547196 6547196 81210 35673 22379 23158 420660 352144 47140 21376 12592 9914 1799 879 72871 52474 13593 6804 41064 31982 5557 3525 27425 27425 10500 10500 5915 835 3160 1920 40949 22969 13655 4325 38052 27736 8033 2283 3662 3662 2887 2165 549 173 DIRECT PROGRAM COSTS 339500 335117 4153 230 MEMBER SERVICES 31608 24525 7083 STAFF RELATED EXPENSES 14696 7609 5955 1132 SPECIAL EVENTS 13419 13419 6240 1008 4915 317 7710446 7451347 179558 79541 36882 34975 2506496 2420632 380 2567300 3919 270 9052 10756 28312 13091 12175 15221 2568904 5049154 49982 59437 1798273 3823626 1848255 3883063 X 65410 43296 655239 1122795 720649 1166091 2568904 5049154 445442 X false true X true false X 1685846 12836229 1120843 1172290 7984385 24799593 48000 58667 92250 100588 171503 471008 1733846 12894896 1213093 1272878 8155888 25270601 25270601 1654 2069 1975 1978 1518 9194 1654 2069 1975 1978 1518 9194 1352 2385 4587 920 8198 17442 1736852 12899350 1219655 1275776 8165604 25297237 0.99890 0.99880 0.00000 X PART II, LINE 12 MISCELLANEOUS 17,442 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10500 10500 7699946 7710446 535522 133881 710920 259284 244803 535522 1750529 2625794 12000 11000 10500 10500 44000 177730 64821 61201 133881 437633 656450 28312 13091 15221 15221 8155888 8155888 8155888 7710446 7710446 7710446 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE ASSOCIATION TO DETERMINE WHETHER A TAX POSITION (AND RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED JUNE 30, 2014, THE ASSOCIATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX AUDITS ON ITS FORM 990 BY TAXING AUTHORITIES FOR FISCAL YEARS ENDING PRIOR TO JUNE 30, 2011. THE YEARS SUBSEQUENT TO THIS YEAR CONTAIN MATTERS THAT COULD BE SUBJECT TO DIFFERING INTERPRETATIONS OF APPLICABLE TAX LAW AND REGULATIONS. ALTHOUGH THE OUTCOME OF TAX AUDITS IS UNCERTAIN, THE ASSOCIATION BELIEVES NO ISSUES WOULD ARISE. true AURORA COMMUNITY CONNECTION 1646 ELMIRA ST DENVER CO 80206 262222571 501C3 365745 ALLOCATION OF GRANT COMMUNITY PARTNERSHIP FRC PO BOX 396 DIVIDE CO 80814 841157057 501C3 188105 ALLOCATION OF GRANT DENVER INDIAN FRC 393 HARLAN ST 100 LAKEWOOD CO 80226 841568837 501C3 199995 ALLOCATION OF GRANT FAMILY & INTERCULT RES CTR 330 FIEDLER AVE 208 DILLON CO 80435 841252900 501C3 425725 ALLOCATION OF GRANT FAMILY LINK CENTER PO BOX 602 NUCLA CO 81424 841611156 501C3 45418 ALLOCATION OF GRANT FIRE FOR NATION 1114 ERIE AVE PUEBLO CO 81001 841607051 501C3 6003 ALLOCATION OF GRANT FOCUS POINTS FRC 3532 FRANKLIN ST DENVER CO 80205 841353944 501C3 356697 ALLOCATION OF GRANT FREMONT CO FC 1401 OAK CREEK GRADE RD CANON CITY CO 81212 840618871 501C3 99938 ALLOCATION OF GRANT LA FAMILIA 309 HICKORY ST 5 FT COLLINS CO 80524 841318219 501C3 165495 ALLOCATION OF GRANT LA LLAVE FRC PO BOX 508 ALAMOSA CO 81101 900441785 501C3 124645 ALLOCATION OF GRANT LA PLATA FRC 489 1/2 FLORIDA RD DURANGO CO 81301 840988937 501C3 475671 ALLOCATION OF GRANT LOWRY FAMILY CENTER 4800 OAKLAND ST UNIT 3 DENVER CO 80239 841493585 501C3 185396 ALLOCATION OF GRANT MORGAN COUNTY FAMILY CTR 800 W PLATTE AVE 1 FORT MORGAN CO 80701 841319815 501C3 145780 ALLOCATION OF GRANT MOUNTAIN FAMILY CENTER PO BOX 276 HOT SULPHUR SPRINGS CO 80451 981071400 501C3 128001 ALLOCATION OF GRANT MOUNTAIN RESOURCE CENTER PO BOX 425 CONIFER CO 80433 841178699 501C3 243644 ALLOCATION OF GRANT PINON PROJECT FAMILY CTR 300 N ELM ST CORTEZ CO 81321 841284735 501C3 354323 ALLOCATION OF GRANT PRAIRIE FAMILY CENTER PO BOX 684 BURLINGTON CO 80807 841355666 501C3 151469 ALLOCATION OF GRANT ROARING FORK FRC PO BOX 1833 CARBONDALE CO 81623 846012220 501C3 84408 ALLOCATION OF GRANT RURAL COMMUN CONNECTIONS 204 S MAIN ST YUMA CO 80759 840959903 501C3 210411 ALLOCATION OF GRANT TRI COUNT FAMILY CARE CTR 512 1/2 N MAIN ST ROCKY FORD CO 81067 841310636 501C3 123270 ALLOCATION OF GRANT SISTER CARMEN COMMUNITY CENTER 655 ASPEN RIDGE ROAD LAFAYETTE CO 80026 840820308 501C3 242892 ALLOCATION OF GRANT DELTA COUNTY FRC 822 GRAND AVE DELTA CO 81416 846002820 501C3 122723 ALLOCATION OF GRANT EL PASO FRC 2115 AFTON WAY COLORADO SPRINGS CO 80909 846001179 501C3 56215 ALLOCATION OF GRANT WASHINGTON COUNTY CONNECTIONS PO BOX 543 AKRON CO 80720 840959903 501C3 65365 ALLOCATION OF GRANT SCHEDULE I, PAGE 1, PART I, LINE 2 THE ASSOCIATION ENTERS INTO WRITTEN MEMORANDUMS OF UNDERSTANDING WITH ITS GRANT RECEIPIENTS REGARDING THE USE OF GRANT FUNDS AND ALSO REGULARLY REQUESTS WRITTEN REPORTS AND MONITORS HOW FUNDS ARE EXPENDED. FORM 990, PAGE 1, PART I, LINE 6 13 VOLUNTEERS REGULARLY SERVE THE ORGANIZATION ON THE BOARD OF DIRECTORS, PROVIDING FIDUCIARY OVERSIGHT, POLICY GUIDANCE, FUNDRAISING ASSISTANCE, AND ONGOING SUPPORT TO THE ORGANIZATION. FORM 990, PAGE 2, PART III, LINE 4A PARENT ENGAGEMENT TO ADVOCATE FOR GREATER ACCESS FOR SERVICES IN LOCAL COMMUNITIES. FORM 990, PAGE 2, PART III, LINE 4D THE FAMILY RESOURCE CENTER ASSOCIATION (FRCA) PROVIDES PUBLIC ADVOCACY, CAPACITY BUILDING, AND RESOURCE DEVELOPMENT TO STRENGTHEN ITS STATEWIDE NETWORK OF FAMILY RESOURCE CENTERS (FRC). SINCE 1998, FRCA HAS WORKED TO IMPROVE SYSTEMS, CAPACITY, AND OUTCOMES FOR COLORADO FRC'S. TODAY, FRCA'S COLLABORATIVE NETWORK OF 24 FAMILY RESOURCE CENTERS SERVING 45 COLORADO COUNTIES, PROVIDES OVER 56,000 PEOPLE EACH YEAR WITH A SAFE, ACCESIBLE PLACE TO CONNECT WITH COMPREHENSIVE, COORDINATED SERVICES IN THEIR OWN COMMUNITIES. THE FRC'S PROVIDE CRITICAL SERVICES FOR COLORADO'S VULNERABLE POPULATIONS THROUGH A PHILOSOPHY OF STRENGTHS-BASED FAMILY DEVELOPMENT SERVICES. FRC'S UTILIZE A DUAL GENERATION STRATEGY TO WORK WITH THE ENTIRE FAMILY TO HELP THEM BECOME MORE SELF-RELIANT IN KEY AREAS THAT AFFECT FAMILY STABILITY, INCLUDING IMPROVING PARENTING, EARLY CHILDHOOD, HEALTH, SOCIAL, EDUCATIONAL AND ECONOMIC OUTCOMES. FRCA HAS OVER 20 YEARS OF EXPERIENCE IN SERVICES, RESOURCES AND REFERRALS FOR FAMILY STRENGTHENING IN COLORADO,PRIMARILY PROVIDING COMPREHENSIVE, WRAP-AROUND SERVICES. THROUGH THE CREATION OF A COMMON AGENDA, PRACTICES, TRAINING AND SHARED GOALS, FRC'S ARE BECOMING LEADERS IN THE HUMAN SERVICE FIELD IN COLORADO. THIS NETWORK SYSTEM APPROACH INCREASES THE EFFECTIVENESS OF THE FAMILY RESOURCE CENTERS BY IDENTIFYING, CREATING AND FACILITATING OUR COMMON AGENDA, LEARNING OPPORTUNITIES, A SYSTEM TO USE THE SHARED LEARNING TO SHAPE THE FUTURE, A SHARED DATA COLLECTION AND REPORTING SYSTEM AND ALL IMPORTANT FUNDING. THE NETWORK IS POSITIONED TO LEVERAGE THE COLLECTIVE IMPACT OF THE CENTERS FOR DATA GATHERING, DISSEMINATION AND THE ABILITY TO EFFECT CHANGE ON A LARGE SCALE IN COLORADO. ONE LESSON LEARNED IN THOSE 20 YEARS IS THAT WHEN YOU PROVIDE FAMILIES WITH A PRIMARY POINT OF ENTRY FOR MULTIPLE RESOURCES, YOU SIGNIFICANTLY INCREASE THEIR CHANCES FOR SUCCESS IN REACHING THEIR GOALS FOR ECONOMIC, SOCIAL, HEALTH AND FINANCIAL STABILITY. TRUE CHANGE CAN OCCUR FOR FAMILIES AND IN OUR COMMUNITIES. IN 1993, THE COLORADO DEPARTMENT OF HUMAN SERVICES ESTABLISHED THE FAMILY RESOURCE CENTERS PROGRAM AS A FIVE YEAR PILOT, PUBLIC/PRIVATE INITIATIVE TO HELP VULNERABLE FAMILIES. WHEN STATE FUNDING ENDED IN 1998, THE FAMILY RESOURCE CENTER ASSOCIATION WAS FOUNDED AS A NON-PROFIT CORPORATION IN THE STATE OF COLORADO, AS A STRATEGIC STATEWIDE NETWORK FOR FAMILY RESOURCE CENTER ADVOCACY AND FUNDING. FORM 990, PAGE 6, PART VI, LINE 6 THE FAMILY RESOURCE CENTER ASSOCIATION (FRCA) IS A NOT-FOR-PROFIT CORPORATION WITH MEMBERS. MEMBERS ARE DEFINED AS THOSE ORGANIZATIONS WHO HAVE COMPLETED AN APPLICATION FORM, RECEIVED ACKNOWLEDGEMENT OF MEMBERSHIP FROM FRCA, AND HAVE PAID THE CURRENTLY STIPULATED MEMBERSHIP DUES. AS A NON-PROFIT, MEMBERS CANNOT RECEIVE PROFITS, EXCESS DUES, OR NET ASSETS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ARE ENTITLED TO VOTE AT OUR ANNUAL MEETING, AND TO NOMINATE, VOTE FOR, AND SERVE ON THE BOARD OF DIRECTORS AND MAKE OTHER DECISIONS THAT MAY PROPERLY COME BEFORE THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS ARE ENTITLED TO VOTE AT OUR ANNUAL MEETING, AND TO NOMINATE, VOTE FOR, AND SERVE ON THE BOARD OF DIRECTORS, AND MAKE OTHER DECISIONS THAT MAY PROPERLY COME BEFORE THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 11B THE ACCOUNTING AND AUDIT DOCUMENTS ARE APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. THE FORM 990 IS FIRST REVIEWED AND EDITED BY THE FINANCE COMMITTEE, THEN PROVIDED TO THE BOARD FOR REVIEW, COMMENT, AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD ANNUALLY SIGNS AN AGREEMENT TO AVOID CONFLICTS OF INTEREST. OFFICERS, DIRECTORS, AND KEY EMPLOYEES REPORT ANY CONFLICT TO THE EXECUTIVE DIRECTOR AND BOARD. THE BOARD DISCUSSES MATTERS IF CONFLICTS ARISE, THE FINANCE COMMITTEE REGULARLY DISCUSSES AVOIDING CONFLICTS OF INTEREST, AND THE STAFF HAS REGULAR DISCUSSIONS ABOUT AVOIDING CONFLICTS AND DISCUSSING ANY POTENTIAL CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS BASED UPON SEVERAL FACTORS AND IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE REVIEWS SIMILAR ORGANIZATIONS SALARY INFORMATION AS WELL AS SALARY SURVEYS FROM ORGANIZATIONS LIKE MOUNTAIN STATES EMPLOYERS COUNCIL TO DETERMINE APPROPRIATE COMPENSATION FOR THE EXECUTIVE DIRECTOR. ANY CHANGES IN COMPENSATION FOR THE EXECUTIVE DIRECTOR ARE DETERMINED BY THE EXECUTIVE COMMITTEE. COMPENSATION DETERMINATION IS REVIEWED ANNUALLY. FOR NEW EMPLOYEES, COMPENSATION IS BASED ON SALARY GUIDELINE INFORMATION PROVIDED BY MOUNTAIN STATES EMPLOYERS COUNCIL AS WELL AS A COMPARISON OF WHAT IS BEING OFFERED FOR SIMILAR POSITIONS AT OTHER SIMILAR ORGANIZATIONS. FINAL DECISIONS ARE MADE BY MANAGEMENT UPON INDIVIDUAL EXPERIENCE, EDUCATION, AND MARKET CONDITIONS. CHANGES IN COMPENSATION FOR THE STAFF ARE MADE BY MANAGEMENT AND BASED UPON EMPLOYEE PERFORMANCE AND INCREASES/DECREASES IN JOB DUTIES AND MARKET CONDITIONS. COMPENSATION DETERMINATION IS REVIEWED ANNUALLY. THE FINANCE COMMITTEE OF THE BOARD REVIEWS AND APPROVES KEY EMPLOYEE SALARIES AS PART OF ITS ANNUAL BUDGET REVIEW AND APPROVAL PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST AND OTHER'S WEBSITE.