2014-05-15T10:01:14-05:00 2013-06-30 221478099 COHNREZNICK LLP 180 GLASTONBURY BOULEVARD GLASTONBURY CT 06033 990 2012-07-01 066079596 COMMUNITY HEALTH CHARITIES OF NEW ENGLAND INC COMM 8609515933 35 COLD SPRING ROAD UNIT 412 ROCKY HILL CT 06067 GARY KOZAK 8609515933 2014-05-14 1 P00073659 8606333000 2012 2015-11-30 17:44:51Z GARY KOZAK 35 COLD SPRING ROAD UNIT 412 ROCKY HILL CT 06067 9297212 0 X NEWENGLAND.HEALTHCHARITIES.ORG X 1966 CT TO RAISE FUNDS FOR AND INCREASE AWARENESS OF ITS MEMBER CHARITIES THROUGH WORKPLACE GIVING CAMPAIGNS. THESE MEMBER CHARITIES, ALL OF WHICH ARE NATIONALLY RECOGNIZED, OFFER VITAL RESOURCES AND SERVICES INCLUDING EDUCATION, TREATMENT, OUTREACH, AND RESEARCH IN COMMUNITIES THROUGHOUT NEW ENGLAND. 19 19 23 0 0 0 10031905 9253461 0 0 3314 126 65476 43625 10100695 9297212 7313359 7143954 0 0 1140871 1144117 0 0 743239 907261 904594 9361491 9192665 739204 104547 9182593 9304006 6755506 6772372 2427087 2531634 X TO RAISE FUNDS FOR AND INCREASE AWARENESS OF ITS MEMBER CHARITIES THROUGH WORKPLACE GIVING CAMPAIGNS. THESE MEMBER CHARITIES, ALL OF WHICH ARE NATIONALLY RECOGNIZED HEALTH AGENCIES, OFFER VITAL RESOURCES AND SERVICES INCLUDING EDUCATION, TREATMENT, OUTREACH AND RESEARCH IN COMMUNITIES THROUGHOUT NEW ENGLAND. 0 0 7944802 7143954 43625 FUNDS ARE RAISED THROUGH CORPORATE AND EMPLOYEE SOLICITATION FOR NUMEROUS HEALTH BASED CHARITABLE AGENCIES. 7944802 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 23 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CT X X GARY KOZAK PRESIDENT AND CEO 8609515933 35 COLD SPRING ROAD UNIT 412 ROCKY HILL CT 06067 MICHAEL CARON 5.00 X X 0 0 0 BILL BRAUNLICH 5.00 X X 0 0 0 ALLAN CAMPBELL 5.00 X X 0 0 0 JUDITH E BANKOWSKI 5.00 X 0 0 0 PAULA CROMBIE 5.00 X 0 0 0 WAYNE HOLLAND 5.00 X 0 0 0 GARY GUMINIAK 5.00 X 0 0 0 JAMES HOBBS 5.00 X 0 0 0 H HOLBROOK HYDE JR 5.00 X 0 0 0 MONICA MARCHESE 5.00 X 0 0 0 MELINDA M SMITH 5.00 X 0 0 0 DAVID ROSE 5.00 X X 0 0 0 PETER J LAPLACA 5.00 X 0 0 0 MATTHEW ROSE 5.00 X 0 0 0 BOB SMITH 5.00 X 0 0 0 JORGE LOPES 5.00 X 0 0 0 HOBEY HYDE 5.00 X 0 0 0 MARCIA PETRILLO 5.00 X X 0 0 0 BART RUSSELL 5.00 X 0 0 0 GARY KOZAK 40.00 X 126737 0 22656 126737 0 22656 1 0 0 0 0 9253461 9253461 126 126 MISCELLANEOUS INCOME 900099 43625 43625 43625 9297212 43625 0 126 7143954 7143954 152656 55262 39385 58009 757750 274306 195500 287944 18365 6648 4738 6979 131599 47639 33953 50007 83747 30316 21608 31823 27495 9953 7094 10448 2888 1045 745 1098 40021 14488 10325 15208 83321 30162 21496 31663 19201 6951 4954 7296 59566 21563 15368 22635 73953 26771 19080 28102 12546 4542 3237 4767 5851 2118 1510 2223 12554 4545 3239 4770 CAMPAIGN EXPENSES 474387 171728 122392 180267 AFFILIATION FEE 92811 92811 9192665 7944802 504624 743239 2791695 2789502 790272 790360 5539825 5655463 29169 38832 11522 11915 177614 159680 20110 17934 9182593 9304006 84739 76025 6668027 6693065 2740 3282 6755506 6772372 X 2427087 2531634 2427087 2531634 9182593 9304006 104547 0 X X 0 1 X 1 0 X 9973598 9240521 9782237 10031905 9253461 48281722 9973598 9240521 9782237 10031905 9253461 48281722 48281722 15590 6334 5101 3314 126 30465 19650 19250 16875 65476 43625 164876 48477063 0.99600 0.99580 X 177614 159680 17934 17934 X 2163783 10525 -7143954 -7133429 9297212 0 9297212 2059236 10525 10525 2048711 7143954 7143954 9192665 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: COMMUNITY HEALTH CHARITIES HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2013 AND 2012. COMMUNITY HEALTH CHARITIES' U.S. FEDERAL AND STATE INFORMATION RETURNS PRIOR TO FISCAL YEAR 2010 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF COMMUNITY HEALTH CHARITIES HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALITIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: AMOUNTS DESIGNATED BY DONOR TO SPECIFIC MEMBER AGENCIES PART XII, LINE 4B - OTHER ADJUSTMENTS: AMOUNTS DESIGNATED BY DONOR TO SPECIFIC MEMBER AGENCIES PART XI 2B THE ORGANIZATION RECEIVED DONATED RENT IN THE AMOUNT OF $10,525. PART XII 2A THE ORGANIZATION RECEIVED DONATED RENT IN THE AMOUNT OF $10,525. PART XII - LINE 2D AMOUNTS DESIGNATED BY DONORS TO SPECIFIC MEMBER AGENCIES PART XIII, LINE 4B AMOUNTS DESIGNATED BY DONORS TO SPECIFIC MEMBER AGENCIES 1 AIDS RESEARCH FOUNDATION (AMFAR) 120 WALL STREET 13TH FLOOR NEW YORK NY 10005 133163817 501 ( C ) (3) 35250 RESEARCH/PUBLIC EDUC ALS ASSOCIATION CONNECTICUT CHAPTER 4 OXFORD ROAD UNIT D4 MILFORD CT 06460 043417472 501 ( C ) (3) 11343 RESEARCH/PUBLIC EDUC ALS ASSOCIATION MASSACHUSETTS CHAPTER 315 NORWOOD PARK SOUTH NORWOOD MA 02062 043085718 501 ( C ) (3) 90420 RESEARCH/PUBLIC EDUC ALZHEIMER'S ASSOCIATION CONNECTICUT CHAPTER 2075 SILAS DEANE HIGHWAY SUITE 100 ROCKY HILL CT 06067 421540769 501 ( C ) (3) 169942 RESEARCH/PUBLIC EDUC ALZHEIMER'S ASSOCIATION MASSACHUSETTSNEW HAMPSHIRE CHAPTER 480 PLEASANT STREET WATERTOWN MA 02472 042731194 501 ( C ) (3) 21827 RESEARCH/PUBLIC EDUC AMC CANCER RESEARCH CENTER 13001 E 17TH PLACE MS F-500 AURORA CO 80045 840402535 501 ( C ) (3) 134173 RESEARCH/PUBLIC EDUC AMERICAN CANCER SOCIETY NEW ENGLAND DIVISION 825 BROOK STREET 1-91 TECH CENTER ROCKY HILL CT 06067 050271570 501 ( C ) (3) 448126 RESEARCH/PUBLIC EDUC AMERICAN DIABETES ASSOCIATION CONNECTICUT 19 SPEEN STREET FRAMINGTON MA 01701 131623888 501 ( C ) (3) 201109 RESEARCH/PUBLIC EDUC AMERICAN HEART ASSOCIATION 122 EAST 42ND STREET 18TH FLOOR NEW YORK NY 10168 135613797 501 ( C ) (3) 181044 RESEARCH/PUBLIC EDUC AMERICAN KIDNEY FUND 145 PINELAWN ROAD SUITE 320 MELVILLE NY 11747 237124261 501 ( C ) (3) 7420 RESEARCH/PUBLIC EDUC AMERICAN LIVER FOUNDATION CONNECTICUT DIVISION 127 WASHINGTON AVENUE NORTH HAVEN CT 06473 362883000 501 ( C ) (3) 28448 RESEARCH/PUBLIC EDUC AMERICAN LUNG ASSOCIATION OF NEW ENGLAND 460 TOTTEN POND ROAD SUITE 400 WALTHAM MA 02451 060646594 501 ( C ) (3) 50935 RESEARCH/PUBLIC EDUC AMERICAN PARKINSON DISEASE ASSOCIATION CONNECTICUT CHAPTER 27 ALLENDALE DRIVE NORTH HAVEN CT 06473 131962771 501 ( C ) (3) 11221 RESEARCH/PUBLIC EDUC AMERICAN PARKINSON DISEASE ASSOCIATION MASSACHUSETTS CHAPTER 72 EAST CONCORD STREET BOSTON MA 02118 131962771 502 ( C ) (3) 6036 RESEARCH/PUBLIC EDUC ARTHRITIS FOUNDATION NEW ENGLAND REGION 6 CHENELL DRIVE SUITE 260 CONCORD NH 03301 060672782 501 ( C ) (3) 48213 RESEARCH/PUBLIC EDUC ASTHMA AND ALLERGY FOUNDATION OF AMERICA NEW ENGLAND CHAPTER 109 HIGH AVENUE NEEDHAM MA 02494 042652894 501 ( C ) (3) 6587 RESEARCH/PUBLIC EDUC AUTISM SPEAKS 1060 STATE ROAD 2ND FLOOR PRINCETON NJ 08540 202329938 501 ( C ) (3) 107871 RESEARCH/PUBLIC EDUC BRAIN INJURY ALLIANCE OF CONNECTICUT 200 DAY HILL ROAD SUITE 250 WINDSOR CT 06095 061071490 501 ( C ) (3) 37077 RESEARCH/PUBLIC EDUC CANCER RESEARCH INSTITUTE 55 BROADWAY SUITE 1802 NEW YORK NY 10006 131837442 501 ( C ) (3) 57837 RESEARCH/PUBLIC EDUC CHILDREN'S TUMOR FOUNDATION 268 SUMMER STREET LL BOSTON MA 02210 132298956 501 ( C ) (3) 8017 RESEARCH/PUBLIC EDUC CITIZENS FOR QUALITY SICKLE CELL CARE 270 OSGOOD AVENUE NEW BRITAIN CT 06053 753090191 502 ( C ) (3) 7670 RESEARCH/PUBLIC EDUC COMMUNITY HEALTH CHARITIES OF ALABAMA 3918 MONTCLAIR ROAD SUITE 210 BIRMINGHAM AL 35213 581705677 501 ( C ) (3) 21859 RESEARCH/PUBLIC EDUC COMMUNITY HEALTH CHARITIES OF FLORIDA 3333 W PENSACOLA STREET BLDG 200 TALLAHASSEE FL 32304 593218006 501 ( C ) (3) 22685 RESEARCH/PUBLIC EDUC COMMUNITY HEALTH CHARITIES OF NEW YORK 1350 BROADWAY NEW YORK NY 10018 222570476 501 ( C ) (3) 17121 RESEARCH/PUBLIC EDUC COMMUNITY HEALTH CHARITIES OF PENNSYLVANIA 1536 MANTON STREET PHILADELPHIA PA 19146 251676478 501 ( C ) (3) 21842 RESEARCH/PUBLIC EDUC COMMUNITY HEALTH CHARITIES OF TENNESSEE 220 ATHENS WAY SUITE 480 NASHVILLE TN 37228 237456385 501 ( C ) (3) 6797 RESEARCH/PUBLIC EDUC COMMUNITY HEALTH CHARITIES OF TEXAS 16414 SAN PEDRO AVENUE SUITE 940 SAN ANTONIO TX 78232 750954584 501 ( C ) (3) 11748 RESEARCH/PUBLIC EDUC CROHN'S & COLITIS FOUNDATION OF AMERICA CONNECTICUT PO BOX 811 WATERFORD CT 06385 136193105 501 ( C ) (3) 70467 RESEARCH/PUBLIC EDUC CROHN'S & COLITIS FOUNDATION NEW ENGLAND CHAPTER 72 RIVER PARK STREET SUITE 202 NEEDHAM MA 02411 136193105 501 ( C ) (3) 15414 RESEARCH/PUBLIC EDUC CYSTIC FIBROSIS FOUNDATION CONNECTICUT CHAPTER 101 CENTERPOINT DRIVE SUITE 107 MIDDLETOWN CT 06457 060834391 501 ( C ) (3) 76314 RESEARCH/PUBLIC EDUC CYSTIC FIBROSIS FOUNDATION MASSACHUSETTSRHODE ISLAND CHAPTER 220 NORTH MAIN STREET SUITE 104 NATICK MA 01760 042297106 501 ( C ) (3) 6433 RESEARCH/PUBLIC EDUC EASTER SEALS CAPITAL REGION & EASTERN CONNECTICUT 100 DEERFIELD ROAD WINDSOR CT 06095 060662138 501 ( C ) (3) 36742 RESEARCH/PUBLIC EDUC EPILEPSY FOUNDATION MASSACHUSETTS RI NH & ME 540 GALLIVAN BLVD 2ND FLOOR BOSTON MA 02124 222505819 501 ( C ) (3) 7371 RESEARCH/PUBLIC EDUC EPILEPSY FOUNDATION OF CONNECTICUT 386 MAIN STREET MIDDLETOWN CT 06457 222535999 501 ( C ) (3) 36948 RESEARCH/PUBLIC EDUC HOSPICE & PALLIATIVE CARE FEDERATION OF MASSACHUSETTS 1420 PROVIDENCE HIGHWAY SUITE 277 NORWOOD MA 02062 222487513 501 ( C ) (3) 9895 RESEARCH/PUBLIC EDUC JOHN D THOMPSON HOSPICE INSTITUTE OF EDUCATION TRAINING AND RESEARCH 100 DOUBLE BEACH ROAD BRANDFORD CT 06405 061003712 501 ( C ) (3) 58752 RESEARCH/PUBLIC EDUC JUVENILE DIABETES RESEARCH FOUNDATION NEW ENGLANDBAY STATE CHAPTER 60 WALNUT STREET WELLESLEY MA 02481 231907729 501 ( C ) (3) 21517 RESEARCH/PUBLIC EDUC JUVENILE DIABETES RESEARCH FOUNDATION NORTH CENTRAL CTW MA CHAPTER 20 BATTERSON PARK 3RD FLOOR FARMINGTON CT 06032 231907729 501 ( C ) (3) 139856 RESEARCH/PUBLIC EDUC LEA'S FOUNDATION FOR LEUKEMIA RESEARCH 150 TRUMBULL STREET 2ND FLOOR HARTFORD CT 06103 061520923 501 ( C ) (3) 28916 RESEARCH/PUBLIC EDUC LEUKEMIA & LYMPHOMA SOCIETY CONNECTICUT CHAPTER 372 DANBURY ROAD SUITE 200 WILTON CT 06897 135644916 501 ( C ) (3) 93700 RESEARCH/PUBLIC EDUC LEUKEMIA & LYMPHOMA SOCIETY MASSACHUSETTS CHAPTER 9 ERIE DRIVE NATICK MA 01760 135644916 501 ( C ) (3) 12094 RESEARCH/PUBLIC EDUC LEUKEMIA & LYMPHOMA SOCIETY RHODE ISLAND CHAPTER 1210 PONTIAC AVE CRANSTON RI 02902 135644916 502 ( C ) (3) 6531 RESEARCH/PUBLIC EDUC LUPUS FOUNDATION OF AMERICA CONNECTICUT CHAPTER 207 FARMINGTON SUITE 362 FARMINGTON CT 06032 237327744 501 ( C ) (3) 58772 RESEARCH/PUBLIC EDUC MAKE A WISH FOUNDATION OF MARI ONE BULFINCH PLACE BOSTON MA 02114 222867371 502 ( C ) (3) 39881 RESEARCH/PUBLIC EDUC MARCH OF DIMES FOUNDATION MASSACHUSETTS CHAPTER 112 TURBPIKE ROAD SUITE 102 WESTBOROUGH MA 01582 131846366 501 ( C ) (3) 8152 RESEARCH/PUBLIC EDUC MARCH OF DIMES CONNECTICUT CHAPTER 500 WINDING BROOK DRIVE SUITE 8 GLASTONBURY CT 06033 131846366 501 ( C ) (3) 57288 RESEARCH/PUBLIC EDUC MENTAL HEALTH ASSOCIATION OF CONNECTICUT 61 SOUTH MAIN STREET SUITE 100 WEST HARTFORD CT 06107 060646593 501 ( C ) (3) 47290 RESEARCH/PUBLIC EDUC MUSCULAR DYSTROPHY ASSOCIATION 1952 WHITNEY AVENUE SUITE 220 HAMDEN CT 06517 131665552 501 ( C ) (3) 35311 RESEARCH/PUBLIC EDUC MUSCULAR DYSTROPHY ASSOCIATION MASSCHUSETTS CHAPTER 33 LYMAN STREET WESTBOROUGH MA 01581 131665552 502 ( C ) (3) 5907 RESEARCH/PUBLIC EDUC NAMI NEW HAMPSHIRE 400 WEST CUMMINGS PARK WOBURN MA 01801 222760743 501 ( C ) (3) 21115 RESEARCH/PUBLIC EDUC NATIONAL KIDNEY FOUNDATION 85 ASTOR AVENUE SUITE 2 NORWOOD MA 02062 131673104 501 ( C ) (3) 42581 RESEARCH/PUBLIC EDUC NATIONAL MULTIPLE SCLEROSIS SOCIETY CONNECTICUT CHAPTER 659 TOWER AVENUE FIRST FLOOR HARTFORD CT 06112 060792055 501 ( C ) (3) 117462 RESEARCH/PUBLIC EDUC NATIONAL MULTIPLE SCLEROSIS SOCIETY GREATER NEW ENGLAND CHAPTER 101A FIRST AVENUE SUITE 6 WALTHAM MA 02451 042178884 501 ( C ) (3) 9020 RESEARCH/PUBLIC EDUC SICKLE CELL DISEASE ASSOCIATION OF AMERICA SOUTHERN CONNECTICUT 752 EAST MAIN STREET BRIDGEPORT CT 06608 222699876 501 ( C ) (3) 7587 RESEARCH/PUBLIC EDUC SPECIAL OLYMPICS CONNECTICUT 2666 STATE STREET SUITE 1 HAMDEN CT 06517 237099756 501 ( C ) (3) 81723 RESEARCH/PUBLIC EDUC ST JUDE CHILDREN'S RESEARCH HOSPITAL 501 ST JUDE PLACE MEMPHIS TN 38105 351044585 501 ( C ) (3) 113061 RESEARCH/PUBLIC EDUC SUSAN G KOMEN FOR THE CURE CONNECTICUT AFFILIATE 74 BATTERSON PARK ROAD FARMINGTON CT 06032 752844629 501 ( C ) (3) 110629 RESEARCH/PUBLIC EDUC SUSAN G KOMEN FOR THE CURE MASSACHUSETTS AFFILIATE 89 SOUTH STREET SUITE 406 BOSTON MA 02111 752854961 501 ( C ) (3) 23671 RESEARCH/PUBLIC EDUC UNITED CEREBRAL PALSY OF SOUTHERN CONNECTICUT 94 SOUTH TURNPIKE ROAD WALLINGFORD CT 06492 061055688 501 ( C ) (3) 24760 RESEARCH/PUBLIC EDUC DISTRIBUTION UNDER 5000 3935561 RESEARCH/PUBLIC EDUC PLANNED PARENTHOOD OF SOUTHERN NEW ENGLAND 345 WHITNEY AVENUE NEW HAVEN CT 06511 062635650 501 ( C ) (3) 10615 RESEARCH/PUBLIC EDUC 60 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION RECEIVES PLEDGE REPORTS FROM EACH WORKPLACE GIVING CAMPAIGN DETAILING THE DONOR DESIGNATION TO MEMBER HEALTH CHARITIES. THE ORGANIZATION DISTRIBUTES CAMPAIGN FUNDS TO MEMBER HEALTH CHARITIES IN PROPORTION TO THE DONOR DESIGNATIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE MANAGER SENDS THE DRAFT IRS FORM 990 VIA EMAIL TO ALL BOARD OF DIRECTORS WITH A REQUEST FOR QUESTIONS AND DISCUSSION. ALL DIRECTORS ARE REQUESTED TO SEND THEIR APPROVAL VIA REPLY EMAIL. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST MONITORING AND ENFORCEMENT PROCEDURES (A) DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. (B) DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. (C) PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: I. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. II. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. III. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IV. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. (D) VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY: I. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A BOARD OR STAFF MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE BOARD OR STAFF MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. II. IF, AFTER HEARING THE BOARD OR STAFF MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE BOARD OR STAFF MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMMUNITY HEALTH CHARITIES HAS A WAGE AND SALARY ADMINISTRATION PLAN AS OUTLINED IN THE HUMAN RESOURCE POLICY MANUAL APPROVED BY ITS BOARD OF DIRECTORS JUNE 2007. IT IS THE INTENT OF COMMUNITY HEALTH CHARITIES OF NEW ENGLAND ("CHCOFNE") TO GENERALLY PAY EMPLOYEES AT LEVELS COMMENSURATE WITH THE VALUE OF THE SERVICES RENDERED AND EQUAL TO RATES PAID FOR SIMILAR SERVICES IN COMPARABLE NEW ENGLAND ORGANIZATIONS. PAY RANGES HAVE BEEN DETERMINED UTILIZING A MODIFIED HAY SYSTEM CALCULATING EACH POSITION'S ACCOUNTABILITY, KNOW-HOW, AND RESPONSIBILITY. THE BOARD ANNUALLY REVIEWS AND APPROVES THE WAGE SALARY ADMINISTRATION POLICY. CHCOFNE'S PERSONNEL COMMITTEE/ AND OR MANAGEMENT MONITORS OUTSIDE MARKET PAY PRACTICES TO ENSURE THAT THE ORGANIZATION'S COMPENSATION PRACTICES ARE IN LINE WITH OTHER SIMILAR AND COMPARABLE NOT FOR PROFIT FEDERATIONS. EXECUTIVE MANAGEMENT PERSONNEL WILL UNDERGO "SAFE HARBOR" REVIEW TO INSURE THEY PASS THE EXCESS BENEFIT TEST AS DEFINED BY THE IRS. EVERY EMPLOYEE UNDERGOES AN ANNUAL PERFORMANCE REVIEW WITH THEIR SUPERVISOR AND A REVIEW BY THE SUPERVISOR'S MANAGER. THIS IS CONDUCTED FOR PART TIME, EXEMPT, AND EXECUTIVE MANAGEMENT STAFF WITH THE EXCEPTION OF THE PRESIDENT/CEO WHOSE REVIEW IS CONDUCTED BY CHCOFNE'S COMPENSATION COMMITTEE. PROCEDURES FOR EMPLOYEE PERFORMANCE REVIEWS AND COMPENSATION: A. THE EMPLOYEE COMPLETES A SELF EVALUATION OF HIS/HER PERFORMANCE FOR THE PAST YEAR INCLUDING WHAT GOALS THEY MET, WHAT CHALLENGES THEY FACED AND WHAT THEIR UPCOMING GOALS WILL BE AND SUBMITS IT TO THEIR IMMEDIATE SUPERVISOR. B. THE SUPERVISOR COMPLETES A PERFORMANCE EVALUATION FORM INCLUDING THEIR ASSESSMENT OF HOW WELL THE EMPLOYEE PERFORMED AND THEIR RECOMMENDED SALARY CHANGE. C. THE REVIEW AND SALARY RECOMMENDATION IS THEN MADE TO THE NEXT LEVEL OF MANAGEMENT FOR APPROVAL. D. THE EMPLOYEE AND IMMEDIATE SUPERVISOR MEET TO DISCUSS THE PERFORMANCE APPRAISAL. E. THE PERFORMANCE APPRAISAL AND RECOMMENDED SALARY ACTION, IF ANY, IS GIVEN TO THE CFO WHO PLACES THEM IN THE EMPLOYEE'S PERSONNEL FOLDER AND PROCESSES THE APPROVED SALARY CHANGE. F. THE PRESIDENT /CEO MUST AUTHORIZE ANY SALARY ACTION FOR ALL OPERATING STAFF OF CHCOFNE. THE BOARD OF DIRECOTRS APPROVES THE ANNUAL OPERATING BUDGET INCLUDING ORGANIZATIONAL SALARIES. THE FINANCE COMMITTEE AND BOARD OF DIRECTORS MONITORS AND DISCUSSES THE BUDGET AT EACH BOARD MEETING INCLUDING ALL EXPENSE ITEMS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE PUBLISHED IN THE COMMUNITY HEALTH CHARITIES OF NEW ENGLAND ANNUAL REPORT. WHENEVER THE PUBLIC MAKES A REQUEST FOR THE BYLAWS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS, THEY ARE MAILED TO THE INQUIRING PARTY. FORM 990, PART XI, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESSES DURING THE TAX YEAR.