2014-06-13T11:03:20-05:00 2013-12-31 330158349 LINK MURREL & COMPANY LLP 18831 BARDEEN AVENUE STE 200 IRVINE CA 926121520 990 2013-01-01 952021700 VOLUNTEER CENTER OF GREATER ORANGE COUNTY VOLU 7149535757 1901 E FOURTH STREET NO 100 SANTA ANA CA 92705 DANIEL MCQUAID PRESIDENT & CEO 7149535757 2014-06-05 1 MICHELLE MCDUFFIE P00334122 9492611120 2014-06-05 2013 2015-11-30 17:44:51Z ONEOC DANIEL MCQUAID 1901 E FOURTH STREET NO 100 SANTA ANA CA 92705 7843820 0 X WWW.ONEOC.ORG X 1958 CA FULL SERVICE, NONPROFIT RESOURCE CENTER WITH AN EXTENSIVE OFFERING OF INTEGRATED SERVICE. 26 25 118 27990 0 0 4935153 5639597 1950759 2069182 3061 2357 17739 57679 6906712 7768815 1041606 1263932 0 0 3460130 3171482 0 0 283005 3564243 2596061 8065979 7031475 -1159267 737340 4374202 5167034 492960 553679 3881242 4613355 X ONEOC IS A PROFESSIONAL SERVICES ORGANIZATION THAT ASSISTS NONPROFITS IN ORANGE COUNTY, CA REACH THEIR FULL POTENTIAL. ONEOC WITH FUNDING FROM PUBLIC AND PRIVATE SOURCES DELIVERS THE FOLLOWING FOUR SERVICES: VOLUNTEER SERVICES, TRAINING SERVICES, CONSULTING SERVICES AND BUSINESS SERVICES. WE HELP ORANGE COUNTY'S NONPROFITS BECOME AS EFFECTIVE AND EFFICIENT AS THEY ARE PASSIONATE ABOUT THEIR MISSIONS. 0 0 1465254 1000 1612662 VOLUNTEER SERVICES: CONNECTING NONPROFITS WITH VOLUNTEERS IS WHAT WE'VE DONE FOR 56 YEARS. IT'S WHAT WE DO, WHAT WE ARE, HOW WE LIVE. LAST YEAR ONEOC CONNECTED 27,990 INDIVIDUAL, FAMILY AND CORPORATE VOLUNTEERS IN SERVICE, DELIVERING 1,227,058 HOURS TO NONPROFITS VALUED AT $30.1 MILLION TO OUR COMMUNITIES. 241006 143912 TRAINING SERVICES: WE TRAIN HUNDREDS OF ORGANIZATIONS, THEIR STAFFS AND VOLUNTEERS IN OUR SEMINARS, WEBINARS AND TRAINING SESSIONS EVERY YEAR. WE IMPROVED THE SKILLS OF 2,624 NONPROFIT BOARDS, EXECUTIVES, STAFF AND VOLUNTEERS THROUGH 122 QUALITY, AFFORDABLE EDUCATIONAL EXPERIENCES IN BOARD EXCELLENCE, MARKETING, FUNDRAISING, VOLUNTEER MANAGEMENT, LEADERSHIP DEVELOPMENT AND NONPROFIT OPERATIONS. 189226 190129 CONSULTING SERVICES: WE USED A COLLABORATIVE APPROACH TO HELP 40 NONPROFITS ACCELERATE THEIR SUCCESS THROUGH A POOL OF 11 AFFILIATED EXPERT CONSULTANTS WHO SPECIALIZE IN PLANNING AND EVALUATION, ORGANIZATIONAL DEVELOPMENT, BOARD EXCELLENCE, FINANCE AND HUMAN RESOURCES, LEADERSHIP ADVANCEMENT, AND FUNDRAISING AND MARKETING. 4450880 1262932 122479 BUSINESS SERVICES: WE OFFER FISCAL SPONSORSHIP SERVICES AND PROVIDE ALL THE FINANCIAL, HUMAN RESOURCES AND OTHER CORE FUNCTIONS NONPROFITS DESPERATELY NEED, BUT OFTEN LACK. BUT DON'T MAKE THE MISTAKE OF THINKING WE JUST PROVIDE THESE SERVICES ONLY TO SMALL START-UPS. OUR FULL SUITE OF BUSINESS SERVICES ARE ALSO IN DEMAND AMONG MID-SIZE AND LARGER COMMUNITY PROJECTS, TOO. FISCAL SPONSORSHIP REFERS TO A RELATIONSHIP IN WHICH ONE 501C(3) NONPROFIT ORGANIZATION, IN OUR CASE ONEOC, SHARES ITS TAX-EXEMPT STATUS WITH A PROJECT OR INITIATIVE THAT DOES NOT HAVE AN APPROVED IRS NONPROFIT STATUS. ONEOC IS LEGALLY AND FINANCIALLY RESPONSIBLE FOR ALL OUR FISCALLY SPONSORED PROJECTS AND ACTIVITIES. AT THE END OF 2013, WE WERE PROVIDING SERVICES TO 45 CLIENTS WITH 69 COMMUNITY INITIATIVES WHICH ALLOWED THEIR STAFF AND VOLUNTEERS TO MORE EFFECTIVELY AND EFFICIENTLY CARRY OUT THEIR MISSIONS. 4450880 1262932 122479 6346366 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 72 0 1 118 1 0 0 0 0 0 0 0 0 0 0 X 26 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X VALERIE FRYER 7149535757 1901 E FOURTH AVENUE STE 100 SANTA ANA CA 92705 GALE B MOORE TREASURER 3.00 X X 0 0 0 MARNA BULLARD VICE CHAIR-EXTERNAL AFFAIR 3.00 X X 0 0 0 HEATHER HERD VICE CHAIR-BUS/FINANCE 3.00 X X 0 0 0 ARNIE PINKSTON BOARD CHAIR 3.00 X X 0 0 0 DANIEL KOBLIN VICE CHAIR-GOVERNANCE 3.00 X X 0 0 0 CHRIS MEYER DIRECTOR 3.00 X 0 0 0 DANIEL J MCQUAID PRESIDENT & CEO 37.50 X X 182532 0 10297 KEN BRUSIC DIRECTOR 3.00 X 0 0 0 JULIE SOKOL DIRECTOR 3.00 X 0 0 0 JEFFREY BIRD DIRECTOR 3.00 X 0 0 0 TAWNYA BOND DIRECTOR 3.00 X 0 0 0 MITCHELL REDDEN VICE CHAIR-AUDIT 3.00 X X 0 0 0 AVA STEAFFENS DIRECTOR 3.00 X 0 0 0 GARY MEISTER DIRECTOR 3.00 X 0 0 0 JAVIER MIER DIRECTOR 3.00 X 0 0 0 REGINO DIAZ DIRECTOR 3.00 X 0 0 0 SUZANNE ESBER SECRETARY 3.00 X X 0 0 0 MICHAEL CARROLL DIRECTOR 3.00 X 0 0 0 ROB REINDL DIRECTOR 3.00 X 0 0 0 SHARON SMITH DIRECTOR 3.00 X 0 0 0 JEFF BLACK DIRECTOR 3.00 X 0 0 0 PETER DUNCAN DIRECTOR 3.00 X 0 0 0 BASSAM FAWAZ DIRECTOR 3.00 X 0 0 0 MICHELLE JORDAN DIRECTOR 3.00 X 0 0 0 TODD TALBOT DIRECTOR 3.00 X 0 0 0 STEVEN VOGEDING DIRECTOR 3.00 X 0 0 0 TIMOTHY STRAUCH CHIEF OPERATING OFFICER 37.50 X 148459 0 6155 VALERIE FRYER DIRECTOR OF FINANCE 37.50 X 105846 0 6532 BARBARA POWERS CHIEF DEVELOPMENT OFFICER 37.50 X 107229 0 8225 SUE NEUEN EXECUTIVE DIRECTOR-FISCAL PROJECT 3.00 X 101975 0 121 646041 0 31330 5 0 1 0 TCP PARTNERS-UNIT A-143 PO BOX 39100 LOS ANGELES CA 900390100 CONSULTING 161737 1 257209 148150 1135093 4099145 5639597 SERVICE FEES 900099 2069182 2069182 2069182 2357 2357 104689 148150 75005 29684 29684 MISCELLANEOUS INCOME 900099 27995 27995 27995 7768815 2069182 0 60036 1263932 1263932 441782 256316 139541 45925 2260651 2035165 116622 108864 273396 224095 33135 16166 195653 167673 17524 10456 902350 879363 5448 17539 13653 12183 1470 62865 50122 6611 6132 46989 46989 70817 52667 18150 69721 68131 768 822 72108 55501 9660 6947 448337 389279 35304 23754 144381 134241 4858 5282 60431 48954 7001 4476 35399 28212 4478 2709 SUPPLIES 369149 358131 6149 4869 DIRECT CLIENT CARE 168832 168832 BANK CHARGES 39204 31422 4747 3035 MISCELLANEOUS 29501 20625 5065 3811 62324 54533 5193 2598 7031475 6346366 402104 283005 575195 683230 3134806 3812932 454003 463275 19130 45683 4295 22131 63686 52788 326612 249468 117184 77144 5903 9851 4374202 5167034 357763 423840 55479 78310 57268 37540 22450 13989 492960 553679 X 584210 732473 3297032 3880882 3881242 4613355 4374202 5167034 X 737340 -5227 X X 0 1 X 1 0 X 6146065 11233077 7936647 4935153 5491447 35742389 1692145 2505890 1978543 2023424 2217332 10417334 7838210 13738967 9915190 6958577 7708779 46159723 0 2960703 2770904 4325519 2157583 1646877 13861586 2960703 2770904 4325519 2157583 1646877 13861586 32298137 3353 4345 6549 3061 2357 19665 3353 4345 6549 3061 2357 19665 6051 6358 7920 9087 27995 57411 7847614 13749670 9929659 6970725 7739131 46236799 0.69850 0.66820 0.00040 0.00080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 286228 230034 56194 40384 19434 20950 77144 DEFERRED RENT 13989 13989 X 8297244 528429 528429 7768815 0 7768815 7559904 528429 528429 7031475 0 7031475 PART X, LINE 2: ONEOC FOLLOWS THE PROVISIONS OF FASB ASC 740 WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A NONPUBLIC ENTITY'S FINANCIAL STATEMENTS. IT DETAILS HOW ENTITIES SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, FINANCIAL STATEMENTS WILL REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS. THERE WAS NO IMPACT TO ONEOC'S FINANCIAL STATEMENTS AS A RESULT OF FASB ASC 740. ONEOC'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED DECEMBER 31, 2010 THROUGH 2012 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ONEOC'S CALIFORNIA FORM 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, FOR THE YEARS ENDED DECEMBER 31, 2009 THROUGH 2012 ARE SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD, GENERALLY FOUR YEARS AFTER THEY ARE FILED. SPIRIT OF VOLUNTEERISM 252839 148150 104689 34614 40391 252839 148150 104689 34614 40391 75005 29684 1 ACCESSOC 1505 E 17TH ST STE 209 SANTA ANA CA 92705 455011901 501(C)(3) 8000 HEALTH SERVICES BOYS & GIRLS CLUBS OF CAPISTRANO VALLEY 1 VIA POSITIVE SAN JUAN CAPISTRANO CA 92675 330529575 501(C)(3) 10000 AFTER SCHOOL PROGRAM BOYS & GIRLS CLUBS OF SOUTH COAST POBOX 3042 SAN CLEMENTE CA 92674 956111998 501(C)(3) 5000 AFTER SCHOOL PROGRAM CHILD HOPE INTERNATIONAL 1225 COAST VILLAGE ROAD SUITE C SANTA BARBARA CA 93108 311811232 501(C)(3) 12495 HAITI YOUTH RELIEF FUND CHILDREN'S HEALTH INITIATIVE OC 1505 E 17TH ST STE 121 SANTA ANA CA 92705 952021700 501(C)(3) 55000 HEALTH & EDUCATION SERVICES COX CARES FOUNDATION SAN DIEGO 2508 HISTORIC DECATUR RD SAN DIEGO CA 92106 952021700 501(C)(3) 24000 EDUCATION DR RIBA'S HEALTH CLUB INC 2100 W ALTON AVE STE 2 SANTA ANA CA 92704 272916664 501(C)(3) 175000 HEALTH SERVICES FRIENDS OF CABRILLO MARINE AQUARIUM 3720 STEPHAN M WHITE DR SAN PEDRO CA 90731 330585381 501(C)(3) 12500 EDUCATION & RESEARCH GIVE FOR A SMILE PO BOX 600 STANTON CA 90680 452454983 501(C)(3) 5000 HEALTH SERVICES HABITAT FOR HUMANITY OF OC 2200 RITCHEY ST SANTA ANA CA 92705 330311059 501(C)(3) 5000 HOMELESS FAMILIES HEALTHY SMILES FOR KIDS OF OC 10602 CHAPMAN AVE STE 200 GARDEN GROVE CA 92840 383675065 501(C)(3) 22600 CAPACITY BUILDING ILLUMINATION FOUNDATION 2691 RICHTER AVE STE 107 IRVINE CA 92606 711047686 501(C)(3) 175000 HOMELESS FAMILIES JESSIE REES FOUNDATION PO BOX 80667 RANCHO SANTA MARGARITA CA 92688 451836440 501(C)(3) 5000 EDUCATIONAL SERVICES KIDSWORKS 1902 W CHESTNUT AVE SANTA ANA CA 92703 743081569 501(C)(3) 5000 HEALTH & EDUCATION SERVICES LUCILLE PACKARD FOUNDATION FOR CHILDREN'S HEALTH 400 HAMILTON AVE STE 240 PALO ALTO CA 94301 770440090 501(C)(3) 315000 CANCER RESEARCH MAKE A WISH FOUNDATION 14232 RED HILL AVE TUSTIN CA 92780 330036556 501(C)(3) 5000 CHILDRENS WISHES NEWPORT SPORTS MUSEUM 100 NEWPORT CENTER DR SUITE 100 NEWPORT BEACH CA 92660 330579344 501(C)(3) 5000 EDUCATIONAL SERVICES OC COMMUNITY FOUNDATION 4041 MACARTHUR BLVD STE 510 NEWPORT BEACH CA 92660 330378778 501(C)(3) 92568 EDUCATIONAL SERVICES ORANGEWOOD CHILDRENS FOUNDATION 1575 E 17TH ST SANTA ANA CA 92705 953616628 501(C)(3) 5000 FOSTER CARE PROJECT ACCESS 3900 BIRCH ST STE 113 NEWPORT BEACH CA 92660 330834635 501(C)(3) 5000 HEALTH & EDUCATION SERVICES SECOND HARVEST FOOD BANK 8014 MARINE WAY IRVINE CA 92618 953033494 501(C)(3) 15726 CAPACITY BUILDING SOUTH COUNTY OUTREACH 26776 VISTA TERRACE LAKE FOREST CA 92679 330330233 501(C)(3) 5000 HUNGER AND HOMELESS SPECIAL OLYMPICS OF OC 550 N PARKCENTER DR SUITE 102 SANTA ANA CA 92705 954538450 501(C)(3) 5000 SPORTS & TRAINING ST BALDRICK'S FOUNDATION 1333 S MAYFLOWER AVE STE 400 MONROVIA CA 91016 201173824 501(C)(3) 50000 CANCER RESEARCH TALLER SAN JOSE 801 NORTH BROADWAY SANTA ANA CA 92701 593816355 501(C)(3) 9000 HEALTH & EDUCATION SERVICES THINK TOGETHER 2100 E 4TH ST SANTA ANA CA 92705 330781751 501(C)(3) 80500 EDUCATION UCI FOUNDATION 100 THEORY SUITE 250 NEWPORT BEACH CA 92663 952540117 501(C)(3) 7500 EDUCATION VIETNAMESE AMERICAN CANCER FND 17150 NEWHOPE ST STE 402 FOUNTAIN VALLEY CA 92708 912170415 501(C)(3) 19000 CANCER RESEARCH WEILL CORNELL BRAIN & SPINE 525 E 68TH ST BOX 99 NEW YORK NY 10065 136094042 501(C)(3) 50000 CANCER RESEARCH PART I, LINE 2: ONEOC ESTABLISHED A DIRECT SPONSORSHIP MODEL WHEREBY ONEOC IS SOLELY RESPONSIBLE FOR EACH PROJECT ("GRANTEE" ORGANIZATION). THE PROJECT'S ASSETS ARE THE PROPERTY OF ONEOC AND THE LIABILITIES ARE THE OBLIGATIONS OF ONEOC. ONEOC IS THE EMPLOYER OF RECORD FOR ANY EMPLOYEES ASSIGNED TO THE PROJECTS AND ACTS AS THE PRINCIPAL FOR SUBSTANTIALLY ALL OF THE TRANSACTIONS INCLUDING RECEIPT OF CASH FOR THE FISCAL SPONSORED PROJECTS OR THEIR ACTIVITIES AS WELL AS RECORDING RELATED INCOME AND EXPENSES, ALL OF WHICH ARE INCLUDED IN THE CENTER'S FINANCIAL STATEMENTS AND TAX RETURNS. EACH OF THE FISCALLY SPONSORED PROJECTS HAVE AN ADVISORY BODY THAT DECIDES WHICH CHARITIES SHALL RECEIVE THE NET PROCEEDS FROM THE EVENT. THE ADVISORY BODY THEN REQUESTS TO RELEASE THE FUNDS AS DIRECTED BY THE MISSION OF THE PROJECT. X X X X 0 0 0 0 0 0 0 0 0 DANIEL J MCQUAID PRESIDENT & CEO 165832 0 16700 0 0 0 0 0 10297 0 192829 0 0 0 TIMOTHY STRAUCH CHIEF OPERATING OFFICER 134959 0 13500 0 0 0 0 0 6155 0 154614 0 0 0 PART I, LINE 3 IN ADDITION TO THE BOXES CHECKED, SEE EXPLANATION FOR FORM 990, PART VI, SECTION B, LINE 15 (SCHEDULE O) FOR FURTHER EXPLANATION REGARDING THE ESTABLISHMENT OF THE CEO'S COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATION'S FINANCE DIRECTOR WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN; AND THE FINAL DRAFT OF FORM 990 IS ALSO REVIEWED BY THE CEO & COO PRIOR TO PROVIDING THE DRAFT TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE ALSO MET WITH THE ACCOUNTING FIRM HIRED TO PREPARE THE FORM 990. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD REGARDING ITS OVERSIGHT OF THE FORM 990 AND THE FINAL DRAFT IS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ONEOC DOES HAVE A WRITTEN CONFLICT OF INTEREST POLICY ON FILE. THE BUSINESS & FINANCE COMMITTEE OF THE BOARD IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE BUSINESS & FINANCE COMMITTEE AND ANY PERSONS WITH ACTUAL OR POTENTIAL CONFLICTS ARE INFORMED VIA WRITTEN COMMUNICATION. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, AFTER WHICH HE/SHE SHALL LEAVE THE MEETING; (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; (4) ALTERNATIVES TO THE PROPOSED TRANSACTION ARE INVESTIGATED, COMPETITIVE BIDS OR COMPARABLE VALUATIONS ARE OBTAINED; (5) ANY CONFLICTING ISSUES DURING THE COURSE OF A BOARD MEETING WHICH CANNOT BE RESOLVED IS REFERRED TO THE GOVERNANCE COMMITTEE; AND (6) THE TRANSACTION OR ACTION MUST BE APPROVED BY A MAJORITY OF DISINTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ASSIGNS A STANDING GOVERNANCE COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR THE CEO. THE COMMITTEE DEVELOPS, CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO. THE COMMITTEE USES BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF THE CEO, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR SIMILAR JOB RESPONSIBILITIES AND THE ANNUAL COMPENSATION & BENEFIT GUIDE BY THE CENTER FOR NONPROFIT MANAGEMENT. THE COMMITTEE PRESENTS ITS REPORT TO THE BOARD OF DIRECTORS FOR A DISCUSSION WHICH IS DOCUMENTED IN THE BOARD MINUTES. A SIMILAR PROCESS TAKES PLACE BY THE CEO FOR EACH OF THE KEY OFFICERS AND HIGHLY COMPENSATED EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES IT FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF ASSETS TO ACCESS OC -5,227. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.