2014-08-14T13:21:27-05:00 2013-09-30 521855942 TATE AND TRYON 2021 L STREET NW SUITE 400 WASHINGTON DC 20036 990 2012-10-01 136213525 LEADINGAGE INC LEAD 2027832242 2519 CONNECTICUT AVENUE NW WASHINGTON DC 200081520 KATRINKA SMITH SLOAN 2027832242 2014-08-14 1 SUBRINA L WOOD P00365899 2022932200 2012 2015-11-30 17:44:51Z WILLIAM L MINNIX JR 2519 CONNECTICUT AVENUE NW WASHINGTON DC 200081520 19789253 0 X WWW.LEADINGAGE.ORG X 1965 NY TO ADVANCE QUALITY CARE FOR THE ELDERLY, CHILDREN AND THOSE WITH SPECIAL NEEDS THROUGH APPLIED RESEARCH, EDUCATION, AND ADVOCACY. 25 24 99 600 570309 0 4133230 3831060 13963880 14252099 464140 566633 972675 398514 19533925 19048306 367396 359619 0 0 10178041 10413974 0 0 54781 7420773 7121486 17966210 17895079 1567715 1153227 30253444 32545133 21126323 21532846 9127121 11012287 X TO EXPAND THE WORLD OF POSSIBILITIES FOR AGING, LEADINGAGE MEMBERS AND AFFILIATES TOUCH THE LIVES OF 4 MILLION INDIVIDUALS, FAMILIES, EMPLOYEES AND VOLUNTEERS EVERY DAY. THE LEADINGAGE COMMUNITY INCLUDES 6,000 NOT-FOR-PROFIT ORGANIZATIONS IN THE UNITED STATES, 39 STATE PARTNERS, HUNDREDS OF BUSINESSES, RESEARCH PARTNERS, CONSUMER ORGANIZATIONS, FOUNDATIONS AND A BROAD GLOBAL NETWORK OF AGING SERVICES ORGANIZATIONS THAT REACH OVER 30 COUNTRIES. THE WORK OF LEADINGAGE IS FOCUSED ON ADVOCACY, EDUCATION, AND APPLIED RESEARCH. WE PROMOTE ADULT DAY SERVICES, HOME HEALTH, HOSPICE, COMMUNITY-BASED SERVICES, PACE, SENIOR HOUSING, ASSISTED LIVING RESIDENCES, CONTINUING CARE COMMUNITIES, NURSING HOMES AS WELL AS TECHNOLOGY SOLUTIONS AND PERSON-CENTERED PRACTICES THAT SUPPORT THE OVERALL HEALTH AND WELLBEING OF SENIORS, CHILDREN, AND THOSE WITH SPECIAL NEEDS. 0 0 4467032 4939657 MARKETING AND CONFERENCE SERVICES - DEVELOP AND DISTRIBUTE EDUCATIONAL PUBLICATIONS FOR SALE, COMMUNICATE WITH MEMBERS AND THE PUBLIC, AND PLAN AND EXECUTE LOGISTICS FOR THE ORGANIZATION'S CONFERENCES AND MEETINGS. 3718844 300655 ADVOCACY - PROVIDE EDUCATION AND ADVOCACY SUPPORT ON PUBLIC POLICY ISSUES AFFECTING AGING SERVICES. 2436071 3164 8922054 STATE AND MEMBER RELATIONS - REPRESENTS LEADINGAGE'S POLICY POSITIONS, PHILOSOPHY, PROGRAMS AND SERVICES THROUGHOUT THE COUNTRY, WHILE BUILDING STRONGER AND MORE EFFECTIVE RELATIONSHIPS AMONG THE LEADINGAGE AFFILIATES/MEMBERS; PROVIDES A VITAL COMMUNICATION AND MEMBER SERVICE LINK AMONG LEADINGAGE'S NATIONAL OFFICE, ITS STATE ASSOCIATION AFFILIATES, AND ITS MEMBERS AND ASSISTS STATES IN ATTRACTING, RETAINING AND SERVING MEMBERS. 1973917 657667 CENTER FOR APPLIED RESEARCH - ADVANCES THE DEVELOPMENT AND DIFFUSION OF HIGH-QUALITY AGING AND LONG-TERM CARE SERVICES AND SUPPORTS THROUGH RESEARCH. 1467837 20800 EDUCATIONAL AND LEADERSHIP DEVELOPMENT 637090 CORPORATE AND BUSINESS DEVELOPMENT 874595 35000 CENTER FOR AGING SERVICES TECHNOLOGY 4953439 55800 657667 15575386 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 57 0 1 99 1 1 1 0 0 0 0 0 0 0 0 0 X 25 24 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA CO DC IL ME MN NM NY OR X THE ORGANIZATION 2027832242 2519 CONNECTICUT AVENUE NW WASHINGTON DC 200081520 AUDREY S WEINER DSW 4.00 X X 0 0 0 DAVID GEHM 4.00 X X 0 0 0 WINTHROP F MARSHALL 4.00 X 0 0 0 STEVEN JABERG 4.00 X X 0 0 0 KATHRYN ROBERTS 4.00 X X 0 0 0 JASMINE BORREGO 2.00 X 0 0 0 KENT BURGESS 2.00 X 0 0 0 STEPHEN P FLEMING 2.00 X 0 0 0 STEVEN J HOROWITZ MBA 2.00 X 0 0 0 ROBERT KRETZINGER 2.00 X 0 0 0 STEPHEN P FLEMING 2.00 X 0 0 0 DANIEL A LINDH 2.00 X 0 0 0 ALVIN A LOEWENBERG 2.00 X 0 0 0 SUSAN MCDONOUGH 2.00 X 0 0 0 STEPHEN MCPHERSON 2.00 X 0 0 0 STEVEN A NASH LNHA 2.00 X 0 0 0 DANNY SANFORD 2.00 X 0 0 0 CAROL SILVER ELLIOTT 2.00 X 0 0 0 DELVIN ZOOK 2.00 X 0 0 0 JOHN ALFANO 2.00 X 0 0 0 HOLLY ARGENT-TARIQ 2.00 X 0 0 0 CHRISTINA CERRATO 2.00 X 0 0 0 KATHLEEN L MARTIN REAR ADMIRAL 2.00 X 0 0 0 MARVIN MASHNER 2.00 X 0 0 0 WILLIAM L MINNIX 37.50 X X 453390 0 35027 KATRINKA SMITH SLOAN 37.50 X 348216 0 19540 CHERYL PHILLIPS 37.50 X 314772 0 25529 ROBYN STONE 37.50 X 270853 0 34085 MADJ ALWAN 37.50 X 171819 0 13871 ADRIENNE RUFFIN 37.50 X 167500 0 13871 SHARON SULLIVAN 37.50 X 165444 0 44212 BARBARA MANARD 37.50 X 158956 0 22145 MARY REILLY 37.50 X 143037 0 24167 MARSHA GREENFIELD 37.50 X 141528 0 18841 2335515 0 251288 32 0 1 0 VENABLE 575 7TH STREET NW WASHINGTON DC 20004 LEGAL SERVICES 143494 1 3831060 3831060 MEMBERSHIP DUES 900099 8850072 8562743 287329 REGISTRATION/EXHIBITS 900099 4682648 4682648 SHARED SERVICES 541900 462370 346445 115925 COMMISSIONS 900099 257009 257009 14252099 241324 241324 537344 654888 -117544 -117544 3405 -120949 325309 0 325309 325309 325309 98925 86059 12866 12866 PERIODICAL ADVERTISING 541800 503192 163650 339542 503192 19048306 13861711 570309 785226 349619 349619 10000 10000 1719127 1288304 430823 6970704 5166535 1804169 486718 486718 707364 1281714 -574350 530061 530061 106940 3000 103940 48995 48995 50884 46246 4638 583934 514926 69008 51022 50985 37 701306 378241 323065 41067 18729 22338 99710 99710 89963 669119 -579156 593334 443580 149754 587340 579762 7578 299425 299425 528257 528257 119605 119605 CONTRACT SERVICES 1002753 145816 856937 MEALS, HOSPITALITY & GR 705006 665736 39270 AUDIO VISUAL 540091 529502 10589 INSTALLATION AND DISMAN 232800 232800 739054 3147308 -2458397 50143 17895079 15575386 2264912 54781 199449 250294 2756183 2176404 1128748 1029102 1956194 2131052 0 1577962 1538339 18245285 6095402 11972319 12149883 10231714 12731457 84470 111121 346405 427481 30253444 32545133 1482166 1634926 4677801 5002926 11041024 11043347 3375000 3035000 550332 816647 21126323 21532846 X 7196772 9022300 1207130 1266768 723219 723219 9127121 11012287 30253444 32545133 1153227 731939 0 X X 0 1 X 1 0 X 2979106 2520507 3014870 3761929 3831060 16107472 14512656 14514880 14454150 13947261 14351024 71779971 17491762 17035387 17469020 17709190 18182084 87887443 24750 53333 1950 80033 2693921 4032340 3946367 3739986 3313511 17726125 2693921 4032340 3971117 3793319 3315461 17806158 70081285 608081 676500 688197 722529 778668 3473975 608081 676500 688197 722529 778668 3473975 560224 416542 682598 844868 503192 3007424 18660067 18128429 18839815 19276587 19463944 94368842 0.74260 0.74550 0.03680 0.03650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 114264 149773 264037 17635117 17899154 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 523513 466061 182243 264037 1435854 250000 250000 250000 250000 1000000 1500000 52432 28216 23017 114264 217929 974954 85670 44048 1016576 875539 143335 43920 974954 938419 -17444 45436 875539 862402 850 75167 938419 850687 500 38439 27224 862402 0.28900 0.71100 1 0 14101244 14101244 1753132 4149263 -2396131 7638 7638 0 2383271 1938501 444770 12149883 INTEREST RATE SWAP AGREEMENTS 99953 REFUNDABLE ADVANCES 716694 816647 X 20521192 731939 731939 19789253 -740947 -740947 19048306 18636026 0 18636026 -740947 -740947 17895079 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: LEADINGAGE BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. GENERALLY, INCOME TAX RETURNS RELATED TO THE FISCAL YEARS ENDED SEPTEMBER 30, 2010 THROUGH 2013 REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN PART VIII -654,888. COST OF GOODS SOLD INCLUDED IN PART VIII -86,059. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN PART VIII -654,888. COST OF GOODS SOLD INCLUDED IN PART VIII -86,059. 1 GENERATIONS UNITED 1331 H STREET NW SUITE 900 WASHINGTON DC 20005 311542973 501(C)(3) 5000 CONTRIBUTION ADVANCING EXCELLENCE IN LONG TERM CARE COLLABORATIVE 2519 CONNECTICUT AVE NW WASHINGTON DC 20008 900609105 501(C)(3) 20000 CONTRIBUTION CENTER FOR EXCELLENCE IN ASSISTED LIVING 2342 OAK STREET FALLS CHURCH VA 22046 432080306 501(C)(3) 12500 CONTRIBUTION FRANCIS E PARKER MEMORIAL HOME 1421 RIVER ROAD PISCATAWAY NJ 08854 221589209 501(C)(3) 24552 INNOVATIONS GRANT NATIONAL ACADEMY OF SCIENCES 500 FIFTH STREET NW WASHINGTON DC 20001 530196932 501(C)(3) 36500 INNOVATIONS GRANT JEWISH ASSOCIATION ON AGING 200 JHF DRIVE PITTSBURGH PA 15217 251720606 501(C)(3) 25000 INNOVATIONS GRANT JEWISH COMMUNITY HOUSING FOR THE ELDERLY 30 WALLINGFORD ROAD BRIGHTON MA 02135 042607197 501(C)(3) 25000 INNOVATIONS GRANT THE NATIONAL ACADEMIES 500 FIFTH STREET NW WASHINGTON DC 20001 530196932 501(C)(3) 25000 INNOVATIONS GRANT NATIONAL HOUSING CONFERENCE 1900 M STREET SUITE 200 WASHINGTON DC 20036 530208180 501(C)(3) 5000 MEMBERSHIP /GALA SAYRE CHRISTIAN VILLAGE 3816 CAMELOT DRIVE LEXINGTON KY 40517 610937079 501(C)(3) 24750 INNOVATIONS GRANT VENABLE - LTQA P O BOX 62727 BALTIMORE MD 21264 463140288 501(C)(3) 8703 DONATION FOR LEGAL SERVICES SPRINGPOINT SENIOR LIVING - NANCY HAMSIKASBURY TOWER 1701 OCEAN AVENUE ASBURY PARK NJ 07712 223498690 501(C)(3) 14400 HURRICANE SANDY DISASTER RELIEF LONG BEACH MEMORIAL NURSING HOME DBA KOMANOFF CENTER FOR GERIATRIC AND REHA 375 EAST BAY DRIVE LONG BEACH NY 11561 237233422 501(C)(3) 20000 HURRICANE SANDY DISASTER RELIEF METROPOLITAN COUNCIL ON JEWISH POWER 80 MAIDEN LANE 21ST FLOOR NEW YORK NY 10038 132738818 501(C)(3) 15000 HURRICANE SANDY DISASTER RELIEF UNITED METHODIST HOMES OF NEW JERSEY 3311 STATE ROAD 33 NEPTUNE NJ 07753 210634464 501(C)(3) 15000 HURRICANE SANDY DISASTER RELIEF ATM STACEY WESTON (VNSNY) 107 EAST 70TH STREET NEW YORK NY 10021 133189926 501(C)(3) 20000 HURRICANE SANDY DISASTER RELIEF 16 0 HONORIUM FOR CAST - DR. MARK MCLELLAN 1 10000 CASH PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS FOR FINANCIAL ASSISTANCE TO STATE ORGANIZATIONS ARE BASED ON DEMONSTRATION BY THE ORGANIZATION THAT FUNDS ARE REQUIRED, AND AMOUNTS ARE BASED ON FINANCIAL POSITION OF EACH ORGANIZATION. STATE ASSOCIATIONS ARE REQUIRED TO APPLY FOR THESE GRANTS. THE GRANT APPLICATIONS ARE THEN REVIEWED AND APPROVED BY THE COO. OTHER GRANTS ARE PROVIDED ON AN AS-NEEDED BASIS AND REQUIRE APPROVAL OF THE PRESIDENT/CEO. THESE GRANTS MUST BE IN SUPPORT OF THE ORGANIZATION'S MISSION. X X X X 0 0 0 0 0 0 0 1 0 WILLIAM L MINNIX 390055 0 42171 0 21164 0 17500 0 19633 0 490523 0 0 0 KATRINKA SMITH SLOAN 330960 0 16740 0 516 0 17500 0 4020 0 369736 0 0 0 CHERYL PHILLIPS 309395 0 5101 0 276 0 16480 0 11120 0 342372 0 0 0 ROBYN STONE 264960 0 5101 0 792 0 17500 0 12229 0 300582 0 0 0 MADJ ALWAN 166024 0 5615 0 180 0 13048 0 22967 0 207834 0 0 0 ADRIENNE RUFFIN 166024 0 1200 0 276 0 11858 0 3958 0 183316 0 0 0 SHARON SULLIVAN 165162 0 102 0 180 0 12390 0 33720 0 211554 0 0 0 BARBARA MANARD 157331 0 101 0 1524 0 11452 0 12846 0 183254 0 0 0 MARY REILLY 138395 0 3118 0 1524 0 10241 0 16054 0 169332 0 0 0 MARSHA GREENFIELD 140635 0 101 0 792 0 10164 0 10762 0 162454 0 0 0 A DISTRICT OF COLUMBIA 536001131 254839K36 2005-09-01 11090000 ADVANCE REFUNDING OF PRIOR BOND ISSUE 0 0 0 A 11090000 0 1 1 1 A 0 1 1 0 0 0.05000 0.05000 0 0 1 A 1 1 1 PNC 5.000000000000 0 0 0 0 0 PART IV ARBITRAGE PROVIDER INFORMATION MORGAN STANLEY WAS THE PROVIDER THROUGH 9/1/12 WITH A HEDGE TERM OF 7%. PNC BECAME THE PROVIDER BEGINNING 9/1/12 WITH THE NEW HEEDGE TERM OF 5%. FORM 990, PART VI, SECTION A, LINE 6 LEADINGAGE HAS TWO CLASSES OF MEMBERSHIP. THEY ARE MEMBERS AND ASSOCIATE MEMBERS. MEMBERS INCLUDE NONPROFIT, VOLUNTARY HOMES, FACILITIES, AND SERVICE PROVIDERS OFFERING CARE AND HOUSING FOR THE AGED; GOVERNMENT HOMES, FACILITIES, AND SERVICE PROVIDERS PROVING CARE AND HOUSING FOR THE AGING; AND NONPROFIT, VOLUNTARY OR GOVERNMENTAL ORGANIZATIONS OFFERING CARE, SERVICES AND HOUSING PROGRAMS FOR THE AGING. EACH MEMBER SHALL APPOINT A REPRESENTATIVE TO REPRESENT IT AT ANY ANNUAL MEETING OR SPECIAL MEETING OF THE ASSOCIATION. SUCH REPRESENTATIVE SHALL BE ENTITLED TO ONE VOTE. OTHER CLASSES OF MEMBERSHIP SHALL NOT BE ENTITLED TO VOTE AND INCLUDE INDIVIDUAL AND HONORARY MEMBERS, ORGANIZATIONS, BUSINESSES AND AGENCIES OTHER THAN HOMES AND SERVICE PROVIDERS FOR THE AGING. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL BUSINESS MEETING AT THE TIME OF THE ANNUAL MEETING, THE MEMBERS SHALL ELECT INDIVIDUALS TO FILL AVAILABLE VACANCIES ON THE BOARD OF DIRECTORS. THE NOMINATIONS COMMITTEE SHALL PRESENT TO THE MEMBERS ITS NOMINATION OF A SLATE OF CANDIDATES TO FILL EACH VACANCY. THE MEMBERSHIP WILL VOTE TO APPROVE THE SLATE. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS THROUGH THEIR HOUSE OF DELEGATES REPRESENTATION HAVE THE FOLLOWING POWERS AND PEROGATIVES: TO DELIBERATE THE MAJOR ISSUES CONFRONTING THE ASSOCIATION AND THEN TO REFLECT A CONSENSUS FOR THE GUIDANCE OF THE BOARD OF DIRECTORS; TO AMEND THE BYLAWS; TO APPROVE DUES INCREASES AND SPECIAL ASSESSMENTS; TO BE CONSULTED AND TO MAKE RECOMMENDATIONS ON THE ANNUAL BUDGET; AND TO ELECT AND/OR RECALL OFFICERS, DIRECTORS OF THE ASSOCIATION, AND MEMBERS OF THE NOMINATIONS COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS FIRST REVIEWED BY MANAGEMENT. THE FORM 990 IS THEN DISTRIBUTED TO THE BOARD OF DIRECTORS VIA E-MAIL FOR REVIEW AND COMMENT. IF THERE ARE NO RECOMMENDED CHANGES FROM THE BOARD, THE FORM 990 IS FILED WITH THE IRS. IF THERE ARE RECOMMENDED CHANGES, THESE CHANGES ARE INCORPORATED INTO THE FORM 990, AND A REVISED FORM 990 IS THEN DISTRIBUTED VIA E-MAIL TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, SENIOR STAFF, AND STAFF DIRECTORS SIGN A CONFLICT OF INTEREST AGREEMENT ON AN ANNUAL BASIS. THE FORM REQUIRES THAT THEY DISCLOSE ANY CONFLICTS OF POTENTIAL CONFLICTS, OUTSIDE INTERESTS, ETC. FOR STAFF, IN THE EVENT SUCH A DISCLOSURE IS MADE, CONVERSATIONS TAKE PLACE BETWEEN THE CEO AND STAFF IN QUESTION ABOUT THE CONFLICT, AND THEY DETERMINE A RESOLUTION. IN THE PAST, STAFF MEMBERS HAVE HAD TO RESIGN FROM ORGANIZATIONS WHICH CAUSE A CONFLICT, CHANGE THEIR ROLE, ETC. THE CEO MAKES THE FINAL DETERMINATION ON A POTENTIAL STAFF CONFLICT. FOR THE BOARD OF DIRECTORS, THE DISCLOSURE FORMS ARE REVIEWED BY THE PRESIDENT/CEO AND THE COO. THE BOARD IS NOTIFIED IF A BOARD MEMBER DISCLOSES A CONFLICT. THE BOARD MEMBER IS ASKED TO RESIGN OR TO RECUSE HIMSELF FROM ANY CONFLICTED DISCUSSION OR DECISION. THE ORGANIZATION ALSO SENDS ITS CONFLICT OF INTEREST POLICY TO MEMBERS WHO SERVE ON THE ORGANIZATION'S COMMITTEES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION TARGETS ITS EXECUTIVE CASH COMPENSATION PACKAGES AT THE UPPER MIDDLE OF THE COMPETITIVE MARKET, AS DEFINED PRIMARILY BY THE WASHINGTON DC MARKET FOR MEMBERSHIP AND ADVOCACY ASSOCIATIONS WITH SIMILAR MISSIONS AND SCOPE OF OPERATIONS. THE ORGANIZATION WILL ALSO LOOK TO THE EXECUTIVE PAY PRACTICES ITS LARGE MEMBERS WHERE WE EXPECT TO FIND THE KEY COMPETENCIES NECESSARY FOR SUCCESS IN OUR ORGANIZATION. THE EXECUTIVE COMMITTEE OF THE BOARD WILL BE RESPONSIBLE FOR THE INDEPENDENT ANNUAL REVIEW OF THE CEO'S PAY PACKAGE, WORKING WITH OUTSIDE ADVISORS AS NEEDED, ENSURING THE FULL BOARD SUPPORTS THE OVERALL COMPENSATION PHILOSOPHY, AND PROVIDING SPECIFIC RECOMMENDATIONS TO THE BOARD FOR PAY PLAN DESIGN AND ANNUAL COMPENSATION DECISIONS. THE ORGANIZATION'S EXECUTIVE COMPENSATION PROGRAM WILL INCLUDE: - TOTAL CASH COMPENSATION TARGETED AT THE 60TH-75TH PERCENTILE OF THE COMPETITIVE MARKETPLACE AS DEFINED IN THE COMPENSATION PHILOSOPHY. SALARIES WILL BE MAINTAINED IN THIS RANGE, AND INCENTIVES WILL BE USED TO ACHIEVE OUR TOTAL COMPENSATION GOALS BASED ON ANNUAL AND LONG TERM PERFORMANCE. - THE ORGANIZATION WILL USE MODERATE LEVELS OF INCENTIVE PAY TO SUPPORT SECURITY AND AVOID OVER EMPHASIS ON SHORT-TERM RESULTS. THE LONG TERM NATURE OF THE ORGANIZATION'S MISSION AND STRATEGIES REQUIRES THAT PERFORMANCE-BASED PAY BALANCE SHORT TERM ACCOMPLISHMENTS WITH THE ACHIEVEMENT OF LONG TERM INITIATIVES THAT ARE OFTEN ACCOMPLISHED THROUGH THE EXERCISE OF INFLUENCE AND CONSENSUS BUILDING AND NOT DIRECT IMPACT ON PUBLIC/EXTERNAL POLICIES OR MARKETS. - INCENTIVES WILL BE TIED TO ANNUAL ACHIEVEMENT OF THE ORGANIZATION'S BUDGETARY, OPERATIONAL, AND MEMBER DEVELOPMENT GOALS. THE ORGANIZATION'S INCENTIVE PLAN EMPHASIZES OBJECTIVE EVALUATION OF ANNUAL AND LONG TERM PERFORMANCE AND INCLUDES A BALANCE OF FINANCIAL DATA, OPERATIONAL AND MEMBERSHIP STATISTICS, AND THE ASSESSMENT OF RESULTS PRODUCED VIA THE ORGANIZATION'S INFLUENCE ON PUBLIC POLICY AND MARKET ISSUES. - BENEFITS WILL BE PRUDENT AND COMPETITIVE WITH THE LOCAL MARKETPLACE TO SUPPORT OUR RECRUITING AND RETENTION EFFORTS. - PENSIONS AND DEFERRED BENEFITS WILL BE PROVIDED WITHIN OUR FISCAL RESOURCES TO ENSURE OUR EXECUTIVES ARE PROVIDED WITH APPROPRIATE SECURITY AND POST-EMPLOYMENT BENEFITS BASED ON THEIR SERVICE TO THE ASSOCIATION. THE ANNUAL OPERATIONAL PROCESS FOR DETERMINING THE SALARIES OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS AS FOLLOWS: - NEW HIRES TARRGET STARTING SALARY RANGES FOR THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES ARE ESTABLISHED UPON A RELEVANT FACTOR REVIEW OF THE ORGANIZATION'S COMPREHENSIVE POSITION DESCRIPTION AGAINST APPROPRIATE PUBLISHED EXTERNAL SALARY SURVEYS IN THE WASHINGTON METROPOLITAN AREA (E.G. HRA-NCA SALARY SURVEY; PRM CONSULTING NON-PROFIT MANAGEMENT SURVEY; SALARY SURVEY OF DC AREA NON-PROFITS; ASAE COMPENSATION SURVEY, ETC.) AND COMPARABLE EXISTING INTERNAL POSITIONS, IF ANY, BY THE SENIOR DIRECTOR, HR & ADMINISTRATION, THE COO AND/OR THE THE PRESIDENT AND CEO. BASED ON THE FACTORS ABOVE, THE STATED SALARY REQUIREMENTS OF THE CANDIDATE, THE QUALIFICATIONS OF THE CANDIDATE, CURRENT MARKET CONDITIONS AND THE ORGANIZATION'S BUSINESS NEEDS, SALARY OFFERS ARE RECOMMENDED BY THE SR. DIRECTOR, HR & ADMINISTRATION (AND THE DESIGNATED HIRING MANAGER, IF ANY) AND APPROVED AND EXTENDED BY THE COO AND/OR THE PRESIDENT AND CEO. - ANNUAL SALARY REVIEWS: THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES ARE CONSIDERED FOR SALARY INCREASES ON THE BASIS OF THEIR INDIVIDUAL AND GROUP PERFORMANCE AGAINST THE ACHIEVEMENTS DESCRIBED IN THE ORGANIZATION'S EXECUTIVE COMPENSATION PHILOSOPHY AND ARCHITECTURE. ANNUAL SALARY INCREASES ARE NOT GUARANTEED OR AUTOMATIC. SALARIES ARE GENERALLY REVIEWED AS OF THE BEGINNING OF EACH CALENDAR YEAR (JANUARY 1ST) FOR INDIVIDUAL PERFORMANCE AND GROUP GOAL ACHIEVEMENT DURING THE PRIOR FISCAL/PERFORMANCE YEAR (OCTOBER 1 - SEPTEMBER 30TH). PERCENTAGE INCREASES ARE ALSO SUBJECT TO THE TOTAL SALARY BUDGET INCREASE APPROVED BY THE BUDGET & FINANCE COMMITTEE FOR THAT PERFORMANCE YEAR. JUSTIFIABLE EXCEPTIONS ARE CONSIDERED ON A LIMITED BASIS, AS THE BUDGET PERMITS. THE PRESIDENT & CEO AND THE COO DETERMINE ANNUAL SALARY INCREASE PERCENTAGES FOR THE OFFICERS AND KEY EMPLOYEES UNDER THEIR SUPERVISION. OTHER KEY EMPLOYEE ANNUAL SALARY INCREASE PERCENTAGES ARE DETERMINED BY THE APPROPRIATE SENIOR VICE PRESIDENT SUPERVISING THAT INDIVIDUAL. THE ACCURACY OF THE PROPOSED SALARY INCREASES IS CONFIRMED BY THE SR. DIRECTOR, HR & ADMINISTRATION PRIOR TO REVIEW AND APPROVAL BY THE COO OR PRESIDENT & CEO, AS APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAINTAINS ITS ANNUAL REPORT WITH FINANCIAL STATEMENTS ON ITS WEBSITE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FEDERAL FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR.