2014-04-28T14:31:05-05:00 2013-12-31 271780668 HUBBARD DAVIS CPAS LLP 990 LAKE HUNTER CIRCLE STE 207 MOUNT PLEASANT SC 29464 990 2013-01-01 570323800 THE SOUTH CAROLINA HISTORICAL SOCIETY SOUT 8437233225 100 MEETING STREET CHARLESTON SC 29401 DR FAYE JENSEN EXECUTIVE DIRECTOR 8437233225 2014-04-24 1 CAROL HUBBARD P00412970 8438813315 2014-04-24 2013 2015-11-30 17:44:51Z DR FAYE JENSEN 100 MEETING STREET CHARLESTON SC 29401 2730565 0 X SCHSONLINE.ORG X 1855 SC THE SCHS MISSION IS TO EXPAND, PRESERVE, AND MAKE ACCESSIBLE OUR INVALUABLE COLLECTION, AND TO ENCOURAGE INTEREST AND PRIDE IN THE RICH HISTORY OF OUR STATE. 24 23 13 0 0 0 403657 601480 92080 115402 201563 321049 0 0 697300 1037931 0 447362 0 0 415343 456393 0 79628 122022 332986 335500 748329 1318883 -51029 -280952 7220857 8012530 4566 453060 7216291 7559470 X THE SCHS MISSION IS TO EXPAND, PRESERVE, AND MAKE ACCESSIBLE OUR INVALUABLE COLLECTION, AND TO ENCOURAGE INTEREST AND PRIDE IN THE RICH HISTORY OF OUR STATE. 0 0 125898 93877 THE SOCIETY HAS APPROXIMATELY 3,000 MANUSCRIPT COLLECTIONS THAT INCLUDE LETTERS, DIARIES, LEGAL PAPERS,AND OTHER DOCUMENTS DATING FROM 1670 TO THE PRESENT AND MORE THAN 10,000 OVERSIZED PLATS, MONUMENTS, MAPS AND DRAWINGS. OVER 30,000 PHOTOGRAPHS, PRINTS, AND OTHE VISUAL ITEMS ARE MAINTAINED, AS WELL AS A RESEARCH LIBRARY CONTAINING NEARLY 5,000 BOOKS SELECTED TO ADD CONTEXTUAL EVIDENCE THAT ENHANCES THE MANUSCRIPT AND OTHER ARCHIVAL HOLDINGS. THE COLLECTION ALSO INCLUDES MORE THAN 45,000 HISTORICAL PAMPHLETS AND PRINTED MATERIALS AS WELL AS HUNDREDS OF FILES AND BOOKS PERTAINING TO GENEALOGY. NUMEROUS ARTIFACTS RANGING FROM OVERSIZED, UNIQUE BATTLE FLAGS TO SMALL, PERSONAL ITEMS ARE STORED IN THE SOCIETY'S FIREPROOF BUILDING. 95409 78756 PUBLISHING SOUTH CAROLINA HISTORY IS AN INTEGRAL PART OF THE HISTORICAL SOCIETY'S MISSION. THE SOCIETY ISSUED THREE VOLUMES OF ITS COLLECTIONS PRIOR TO THE CIVIL WAR AND TWO MORE BETWEEN 1887 AND 1897. IT FIRST PUBLISHED THE SOUTH CAROLINA HISTORICAL MAGAZINE (SCHM) IN 1900. THE SCHM'S EDITORIAL BOARD, A PEER GROUP OF LEADING AUTHORITIES ON SOUTH CAROLINA HISTORY, REVIEWS ALL MANUSCRIPT SUBMISSIONS USING THE DOUBLE-BLIND METHOD. THE JOUNAL PUBLISHES EIGHT ARTICLES (EITHER INTERPRETIVE ESSAYS OR ANNOTATED PRIMARY DOCUMENTS) PER YEAR, ALONG WITH APPROXIMATELY FIFTY BOOK REVIEWS AND TWENTY RECENTLY PROCESSED MANUSCRIPTS IN QUARTERLY ISSUES. THE CAROLOGUE OFFERS POPULAR ARTICLES AND PHOTO ESSAYS ABOUT THE STATE'S HISTORY, AS WELL AS INFORMATION ABOUT SOCIETY NEWS AND EVENTS. FOR MOST OF ITS EXISTENCE, CAROLOGUE HAS BEEN A THRITY-TWO PAGE POPULAR HISTORY MAGAZINE. ALTHOUGH THE EDITOR OCCASIONALLY ACCEPTS UNSOLICITED ARTICLES FOR PUBLICATION, THE STAFF OF THE SOCIETY PRODUCES APPROXIMATELY 90 PERCENT OF CAROLOGUE AT PRESENT. 91068 62874 THE LIBRARY IS OPEN TUESDAY THROUGH FRIDAY AND TWO SATURDAYS PER MONTH. IT IS AN INVALUABLE RESOURCE TO HISTORIANS, GENEALOGISTS, WRITERS, TEACHERS, AND ANYONE INTERESTED IN THE HISTORY OF THE REGION. IN THE 1990'S A "RESEARCH CONSULTANT" POSITION WAS ADDED TO THE STAFF TO ASSIST OFF-SITE PATRONS WITH SPECIFIC RESEARCH REQUESTS. REQUESTS GENERALLY COME FORM INDIVIDUALS (MEMBER AND NON-MEMBER) RESIDING OUTSIDE OF THE CHARLESTON AREA WHO ARE WILLING AND ABLE TO PAY THE RESEARCH FEE. THE STAFF PROMOTES THE USE OF THE COLLECTION THROUGH SUCH ACTIVITIES AS CLASSROOM VISITS, PRIVATE TOURS OF THE COLLECTION, AND SPEAKING ENGAGEMENTS TO COMMUNITY ORGANIZATIONS. SEVERAL SUMMER WORKSHOPS ARE HELD FOR TEACHERS TO PROMOTE THE USE OF PRIMARY DOCUMENTS IN THEIR LESSON PLANS. COLLEGE CLASSES IN PRESERVATION, CONSERVATION AND/OR FREQUENTLY VISIT THE BUILDING FOR HANDS-ON EXPERIENCE. 742417 447362 200944 742417 447362 200944 1054792 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 13 1 0 0 0 0 0 0 0 0 X 24 23 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 SC X X JOHN TUCKER CO SC HISTORICAL SOCIE 8437233225 100 MEETING STREET CHARLESTON SC 29464 STEVE C GRIFFITH JR BOARD MEMBER 2.00 X 0 0 0 BETTIS RAINSFORD BOARD MEMBER 2.00 X 0 0 0 DOROTHY KENDALL BOARD MEMBER 2.00 X 0 0 0 HENRY LAFFITTEE BOARD MEMBER 2.00 X 0 0 0 DOROTHEA BENTON FRANK BOARD MEMBER 2.00 X 0 0 0 RICHARD W HUTSON JR BOARD MEMBER 2.00 X 0 0 0 REID T SHERARD BOARD MEMBER 2.00 X 0 0 0 ELDRED PRINCE JR BOARD MEMBER 2.00 X 0 0 0 WILLIAM S DAVIES JR BOARD MEMBER 2.00 X 0 0 0 MARY BURNET M JOHNSTON BOARD MEMBER 2.00 X 0 0 0 EMILYN C SANDERS BOARD MEMBER 2.00 X 0 0 0 COURTNEY L TOLLISON BOARD MEMBER 2.00 X 0 0 0 BENJAMIN T ZEIGLER BOARD MEMBER 2.00 X 0 0 0 MALINDA MOORE COLEMAN EX-OFFICIO 2.00 X 0 0 0 DR FAYE JENSON EXECUTIVE DIRECTOR 40.00 X 70315 0 0 JOHN TUCKER ASSIST. DIRECTOR 15.00 X 25997 0 0 H LAWRENCE FRITZ JR BOARD MEMBER 2.00 X 0 0 0 LAWRENCE R ROWLAND BOARD MEMBER 2.00 X 0 0 0 DAVID WESTERLUND BOARD MEMBER 2.00 X 0 0 0 J PAUL TROUCHE PRESIDENT 5.00 X 0 0 0 WILLIAM L KINNEY JR 1ST V.P 4.00 X 0 0 0 DR WILLIAM CAIN 2ND V.P. 4.00 X 0 0 0 DANIEL RAVENEL 3RD V.P. 2.00 X 0 0 0 SAMUEL J GALLOWAY 4RTH V.P. 2.00 X 0 0 0 B ALLSTON MOORE II TREASURER 4.00 X 0 0 0 SCOTT T HIPP SECRETARY 4.00 X 0 0 0 96312 0 0 0 0 0 0 ALEXANDER HAAS MARTIN INC 100 MEETING STREET CHARLESTON SC 29401 DEVELOPMENT COUNSEL 79288 BLUECHOICE HEALTHPLAN 100 MEETING STREET CHARLESTON SC 29401 INSURANCE 31990 SCE&G 100 MEETING STREET CHARLESTON SC 29401 UTILITIES 31840 PROFESSIONAL PRINTERS 100 MEETING STREET CHARLESTON SC 29401 PRINTING SERVICES 31463 TIAA CREF 100 MEETING STREET CHARLESTON SC 29401 RETIREMENT 25712 5 127610 473870 601480 PROGRAM FEE INCOME 519100 73402 73402 LIBRARY FEES AND SERVICES 541900 40820 40820 ADVERTISING INCOME FOR PUBLICATIO 511190 1180 1180 115402 119276 119276 1894407 1692634 201773 201773 201773 1037931 436451 0 0 447362 447362 370537 279719 75330 15488 12379 9345 2517 517 48726 36783 9906 2037 24751 18684 5032 1035 23678 17874 4814 990 79628 79628 13185 13185 63101 47635 12828 2638 2892 2183 588 121 32215 24319 6549 1347 34249 25854 6963 1432 PUBLICATIONS 43818 43818 PROGRAM SUPPLIES 43177 43177 INVESTMENT EXPENSES 39714 26823 10695 2196 MISCELLANEOUS 20397 15397 4147 853 19074 15819 2700 555 1318883 1054792 142069 122022 386772 402300 190000 200000 15000 149040 15000 14410 18559 1812261 396441 1447438 1415820 5167237 5811811 7220857 8012530 4566 5748 447312 4566 453060 X 5233324 5310277 775046 1041272 1207921 1207921 7216291 7559470 7220857 8012530 -280952 624131 0 X 1 X 0 1 0 X 403598 1232932 424958 495737 716882 3274107 403598 1232932 424958 495737 716882 3274107 3274107 78175 157220 281043 202084 321049 1039571 12796 12796 4326474 0.75680 0.78900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 5481447 94814 945180 305984 39714 6175743 4919522 6191 790943 198143 37066 5481447 5290504 61600 -154783 244635 33164 4919522 4022748 852401 589433 147540 26538 5290504 3123212 169100 921481 169225 21820 4022748 0 0 1511301 167483 1343818 300960 228958 72002 1415820 PART III, LINE 1A: THE SOCIETY FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD FASB ASC 958-310-50, PREVIOUSLY KNOWN AS NO. 116, ACCOUNTING FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE. UNDER SFAS NO. 116, COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATIONS ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED FUNDS AND AS DECREASES IN TEMPORARILY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED FUNDS. GAINS FROM THE SALE OF COLLECTION ITEMS THAT ARE NOT REINVESTED IN THE PURCHASE OF NEW COLLECTION ITEMS ARE RECORDED AS INCREASES IN UNRESTRICTED NET ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECORDED IN THE STATEMENT OF ACTIVITIES. A COLLECTION INVENTORY IS MAINTAINED THAT LIST A DESCRIPTION OF THE ITEM, SOURCE, AND STORAGE LOCATION. THE ARCHIVIST KEEPS THE DETAIL LIST UP TO DATE. PART III, LINE 4: SOUTH CAROLINA HISTORICAL SOCIETY (THE SOCIETY) IS A NONPROFIT CORPORATION ORGANIZED IN 1855 TO COLLECT AND PRESERVE MANUSCRIPTS, DOCUMENTS, MAPS, CHARTS, BOOKS, GENEALOGIES, WORKS OF ART AND OTHER RECORDS. THEY ALSO PUBLISH MATERIAL AND PROMOTE DISSEMINATION AND APPRECIATION OF THE STATE'S HISTORY. THE ARCHIVES, AS WELL AS RESEARCH SERVICES, ARE AVAILABLE TO MEMBERS AND THE PUBLIC. THE BOARD OF DIRECTORS ADOPTED THE POLICY TO NOT CAPITALIZING ITS COLLECTION BECAUSE IT IS IMPRACTICABLE TO ATTEMPT TO ASSIGN VALUES TO THE COLLECTION BECAUSE EACH ITEM HAS CERTAIN ATTRIBUTES, SUCH AS AGE, PAPER QUALITY AND RELATIONSHIP TO OTHERS HISTORICAL DOCUMENTS OR EVENTS IN THE SOUTH CAROLINA HISTORY THAT MAKE IT DIFFICULT TO DETERMINE AN OBJECTIVE BASIS FOR VALUATION. THE SOCIETY DOES NOT CONSIDER THE COLLECTION A FINANCIAL ASSET, BUT RATHER AN IRREPLACEABLE TREASURE OF SOUTH CAROLINA CULTURE TO BE PRESERVED FOR FUTURE GENERATIONS. PART V, LINE 4: THE SOCIETY'S ENDOWMENTS CONSIST OF 17 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING PRESERVING THE COLLECTION, PUBLISHING ARTICLES ON SOUTH CAROLINA HISTORY AND EDUCATING THE PUBLIC. THE SOCIETY HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR LESS THAN FIVE PERCENT OF ITS ENDOWMENT FUNDS MOVING AVERAGE FAIR VALUE OVER THE THREE YEARS PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE SOCIETY CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE SOCIETY EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF FIVE TO EIGHT PERCENT ANNUALLY. THIS IS CONSISTENT WITH THE SOCIETY OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. X X X 1 ALEXANDER HAAS 3520 PIEDMONT ROAD NE SUITE 300 ATLANTA GA 30305 FUNDRAISING SERVICES TO ASSIST DIRECTLY IN MAILINGS, MEETING 0 172812 33541 139271 ALEXANDER HAAS 3520 PIEDMONT ROAD NE SUITE 300 ATLANTA GA 30305 FEASIBILITY STUDY TO DETERMINE IF THE SOCIETY COULD RAISE FU 0 0 45960 -45960 172812 79501 93311 SCHEDULE G, PART I, LINE 2B, COLUMN (V) FUNDRAISER IS PAID A MONTHLY FEE OF $8,000 PER MONTH. TRAVEL EXPENSES AND CREATIVE SERVICES ARE BILLED SEPARATELY. 0 COLLEGE OF CHARLESTON FOUNDATION 66 GEORGE STREET CHARLESTON SC 29424 237069236 501(C)(3) 50000 TO CREATE A NON-ENDOWED FUND, TO PROVIDE SUPPORT FOR THE PARTNERSHIP BETWEEN THE SOUTH CAROLINA HISTORICAL SOCIETY AND THE MARLENE AND NATHAN ADDLESTONE LIBRARY 1 1 X X X 0 0 0 0 0 0 0 0 0 RICHARD HUTSON BOARD OF DIRECTOR MEMBER 40585 PURCHASED INSURANCE FROM BOARD MEMBERS INSURANCE COMPANY. 0 RICHARD HUTSON BOARD OF DIRECTOR MEMBER 1500 WIFE CATERED AN EVENT FOR THE ORGANIZATION IN THEIR HOME 0 FORM 990, PART V, LINE 13A SC FORM 990, PART VI, SECTION A, LINE 7B THE ANNUAL BUDGET IS REVIEWED AND PRESENTED BY THE FINANCE COMMITTEE TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS AND APPROVES THE BUDGET. FORM 990, PART VI, SECTION B, LINE 11 IN ADDITION TO THE FINANCE COMMITTEE REGULAR DUTIES, THE CHAIR WILL CALL A MEETING AS NECESSARY IN ORDER TO DISCHARGE ITS RESPONSIBILITIES ABOUT THE ANNUAL AUDIT AND APPROVAL OF FORM 990. THE MEMBERS OF THE FINANCE COMMITTEE REVIEWING THE AUDIT AND 990 WILL BE PERSONS SERVING ON THE ORGANIZATION'S BOARD WHO HAVE NO EXISTING FINANCIAL, FAMILY OR OTHER PERSONAL TIES TO MANAGEMENT OF THE ORGANIZATION. NO STAFF MEMBERS OF THE ORGANIZATION WILL BE ELIGIBLE TO SERVE ON THE FINANCE COMMITTEE. THE ASSISTANT DIRECTOR WILL SERVE AS AN ADVISOR TO SUPPORT THE ACTIONS OF THE FINANCE COMMITTEE. THE FINANCE COMMITTEE'S RESPONSIBILITIES WILL INCLUDE: 1. SELECTING THE AUDIT FIRM TO CONDUCT AN INDEPENDENT AUDIT OF THE ORGANIZATIONS FINANCIAL STATEMENTS. 2. REVIEWING AND APPROVING THE AUDIT SCOPE AND FEES. 3. REVIEWING AND APPROVING ANY PROPOSED INVOLVEMENT OF THE AUDIT FIRM IN ACTIVITIES OTHER THAN THE ANNUAL AUDIT. 4. ENSURING A DIRECT LINE OF COMMUNICATIONS WITH THE ORGANIZATION'S AUDITOR. 5. PROVIDING OVERSIGHT OF MANAGEMENT'S PERFORMANCE WITH RESPECT TO REQUIRED AND RECOMMENDED FINANCIAL RESPONSIBILITIES AND DISCLOSURES. 6. CONSIDER AND REVIEW, WITH MANAGEMENT AND THE AUDITORS, THE ADEQUACY OF THE ORGANIZATION'S RISK MANAGEMENT METHODOLOGY AND INTERNAL CONTROLS, INCLUDING COMPUTERIZED INFORMATION SYSTEM CONTROLS AND SECURITY. 7. PROVIDING OVERSIGHT OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND KEEPING THE BOARD APPRISED OF ANY CHANGES REQUIRED IN THE POLICY OR ITS IMPLEMENTATION. 8. REVIEWING THE ADEQUACY OF FINANCIAL REPORTS PROVIDED BY THE BOARD AND MAKING RECOMMENDATIONS FOR THEIR IMPROVEMENT. 9. REVIEWING AND ADDRESSING THE MANAGEMENT LETTER AND AUDITOR'S COMMENTS. 10. REVIEW ANY SERIOUS DIFFICULTIES OR DISPUTES WITH MANAGEMENT ENCOUNTERED DURING THE COURSE OF THE AUDITS. 11. REVIEW OTHER MATTERS RELATED TO THE CONDUCT OF THE AUDITS THAT ARE COMMUNICATED TO THE COMMITTEE UNDER GENERALLY ACCEPTED AUDITING STANDARDS. 12. REVIEW THE FORM 990 PRIOR TO ITS SUBMISSION TO STATE AND FEDERAL OFFICES. 13. REVIEW PUBLISHED DOCUMENTS CONTAINING THE ORGANIZATION'S FINANCIAL STATEMENTS CONSIDER WHETHER THE INFORMATION CONTAINED IN THESE DOCUMENTS IS CONSISTENT WITH THE INFORMATION CONTAINED IN THE FINANCIAL STATEMENTS. 14. INITIATE AN INVESTIGATION INTO ANY MATTER BROUGHT TO ITS ATTENTION WITHIN THE SCOPE OF ITS DUTIES, WITH THE POWER TO RETAIN OUTSIDE COUNSEL FOR THIS PURPOSE IF, IN ITS JUDGMENT, THAT IS APPROPRIATE THE COMMITTEE WILL PROMPTLY REPORT ANY SUCH ACTIONS TO THE EXECUTIVE COMMITTEE. 15. MAKE RECOMMENDATIONS TO THE BOARD BASED ON THE COMMITTEE'S REVIEW ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE SOCIETY OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT SOCIETY'S CONFORM TO THE SOCIETY'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION WHEN CONDUCTING THE PERIODIC REVIEWS AS PROVIDED FOR IN ARTICLE VI, THE SOCIETY MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15A THIS POLICY ON THE PROCESS OF DETERMINING COMPENSATION FOR THE SOUTH CAROLINA HISTORICAL SOCIETY (SCHS) APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE ORGANIZATION: THE ORGANIZATION'S EXECUTIVE DIRECTOR NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION ARE INCLUDED IN THIS POLICY. THE EXECUTIVE DIRECTOR DETERMINES STAFF SALARIES BASED ON JOB SKILLS NEEDED, EXPERIENCE, AND EDUCATION REQUIREMENTS IN COMPARISON WITH OTHER SIMILAR ORGANIZATION POSITION AND WHAT THE SCHS CAN AFFORD TO PAY. THE EXECUTIVE DIRECTOR DETERMINES THE ASSISTANT DIRECTOR'S SALARY WITH REVIEW BY THE BOM PRESIDENT TAKING INTO CONSIDERATION APPROPRIATE COMPARABLE DATA. THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC MAY ACCESS FINANCIAL INFORMATION THROUGH GUIDE STAR ONLINE AND MAY REQUEST INFORMATION FROM THE ADMINISTRATIVE OFFICE OF THE SOCIETY.