2013-03-28T09:12:25-05:00 2012-12-31 POYSTI & ADAMS LLC 400 S COLORADO BLVD STE 690 DENVER CO 80246 990 2012-01-01 381415401 OFFICERS CHRISTIAN FELLOWSHIP OF THE UNITED STATES OF AMERICA OFFI 3037611984 3784 SOUTH INCA ENGLEWOOD CO 801103405 DEAN A MILLARD 3037611984 2013-02-15 true CHARLES W POYSTI CPA 3037333796 2013-03-19 2012 2016-02-25 16:41:14Z DAVID B WARNER 3784 SOUTH INCA ENGLEWOOD CO 80110 4475671 false X WWW.OCFUSA.ORG X 1943 CO TO GLORIFY GOD BY UNITING CHRISTIAN OFFICERS FOR BIBLICAL FELLOWSHIP AND OUTREACH, EQUIPPING AND ENCOURAGING THEM TO MINISTER EFFECTIVELY IN THE MILITARY SOCIETY. 22 21 121 600 0 3706209 3523874 790286 883405 7937 23262 18564 21417 4522996 4451958 0 0 2127315 2139351 45587 339045 1973542 1807952 4100857 3992890 422139 459068 14514676 15297514 872029 1165391 13642647 14132123 X TO GLORIFY GOD BY UNITING CHRISTIAN OFFICERS FOR BIBLICAL FELLOWSHIP AND OUTREACH, EQUIPPING AND ENCOURAGING THEM TO MINISTER EFFECTIVELY IN THE MILITARY SOCIETY. false false 1761066 828965 CONFERENCE CENTERS: SPRING CANYON IN BUENA VISTA, CO AND WHITE SULPHUR SPRINGS IN MANNS CHOICE, PA, SERVED APPROXIMATELY 5,000 - 6,000 GUESTS DURING THIS LAST YEAR. THESE CENTERS ARE TWO OF OCF'S PRIMARY TRAINING GROUNDS FOR THOSE WHO LIVE AND MINISTER IN THE MILITARY SOCIETY AND OFFER A SIGNIFICANT MINISTRY TO FAMILIES AND YOUTH DURING SUMMER CELEBRATION, WINTER SPORTS RETREATS, FATHER-TEEN ADVENTURE, ALLEGHENY OUTBACK AND CAMP CALEB. ALSO OFFERED IS ROCKY MOUNTAIN HIGH, AN OUTDOOR ADVENTURE LEADERSHIP PROGRAM TO EQUIP CADETS, MIDSHIPMEN, NONCOMMISSIONED OFFICERS, AND JUNIOR OFFICERS FOR INTEGRATING THEIR FAITH AND PROFESSION EQUIPPING AND ENCOURAGING THEM TO BE THE OFFICERS GOD HAS CALLED THEM TO BE. 545168 43174 ACADEMIES & ROTC: OCF HAS STAFF COUPLES LOCATED AT EACH OF THE FOUR SERVICE ACADEMIES, WHERE THEY EMBOLDEN THE CADETS AND MIDSHIPMEN TO KNOW WHAT IT IS TO BE A CHRIST FOLLOWER THROUGH BIBLICAL LEADER DEVELOPMENT, BIBLE STUDY, DISCIPLESHIP, CONFERENCES, RETREATS AND MISSION TRIPS. WHILE ALL OPEN THEIR HOMES FOR TRAINING, COUNSEL AND HOSPITALITY, OCF OWNS PROPERTIES NEAR THE U.S. MILITARY ACADEMY AND U.S. NAVAL ACADEMY, ALLOWING AN EXTRAORDINARY LEVEL OF HOSPITALITY TO CADETS, MIDSHIPMEN AND THEIR FAMILIES AND OTHER GUESTS. OCF CURRENTLY HOSTS THREE ROTC REGIONAL RETREAT CONFERENCES A YEAR, WITH PLANS TO EXPAND INTO THE NORTHWEST AND ROCKY MOUNTAINS. 422161 2000 FIELD MINISTRIES: OCF HAS STAFF COUPLES ASSIGNED TO REGIONAL CENTERS WHO INTERACT AND GIVE GUIDANCE TO THE VOLUNTEER LAY LEADERS IN THE DIFFERENT STATES AND COUNTRIES, FORGE RELATIONSHIPS WITH LOCAL CHURCHES, AND PROVIDE SUPPORT TO THE CHAPLAINCY. THEY HELP THESE LEADERS ENGAGE IN THEIR FAITH WITH THOSE AROUND THEM BY GETTING PROGRAMS ESTABLISHED AND FUNCTIONING IN THE AREA SUCH AS: SMALL GROUP FELLOWSHIPS, TRAINING CONFERENCES, CONTACTS WITHIN THE AREA, AND SUPPORT FOR CHAPLAINS AND PASTORS. IN ADDITION, WE SPONSOR SPIRITUALLY SMART FAMILY CONFERENCES TO ASSIST WITH SERVICE SEPARATIONS, CONFLICT RESOLUTION, STAYING CLOSE WHILE APART, COMMUNICATION AND PARENTING TIPS, RE-INTEGRATION FOLLOWING DEPLOYMENT, AND MUCH MORE. 446820 5618 COMMUNICATIONS: THE COMMUNICATIONS DEPARTMENT EMPLOYS ALL COMMUNICATIONS MEDIA AVAILABLE THAT WILL ENABLE LEADERS AND MEMBERS OF OCF TO ACCOMPLISH THE OCF PURPOSE AND OBJECTIVES. IT INFORMS MEMBERS AND OTHERS ABOUT OCF PEOPLE AND ACTIVITIES, AND INSTRUCTS THEM IN BIBLICAL TRUTHS AND APPLICATIONS CONCERNING LIFE AND MINISTRY IN THE U.S. ARMED FORCES. THIS IS ACHIEVED THROUGH THE PUBLICATION AND DISTRIBUTION OF FOUR ISSUES OF COMMAND MAGAZINE TO OVER 16,000 MEMBERS WORLDWIDE. THE COMMUNICATIONS DEPARTMENT ALSO PUBLISHES AND MAKES AVAILABLE BOOKS AND PAMPHLETS SUCH AS "THRIVING NOT JUST SURVIVING," AND OTHER PUBLICATIONS THAT TARGET THE UNIQUE CHALLENGES FACED BY MILITARY MEMBERS AND THEIR FAMILIES. THIS DEPARTMENT MAINTAINS THE OCF WEBSITE, AND COMMUNICATES THROUGH SOCIAL NETWORKING TOOLS SUCH AS "FACEBOOK," AND AN E-NEWSLETTER TITLED "OCF NEWS WIRE." ADDITIONALLY, THE DIRECTOR OF COMMUNICATIONS SERVES AS THE PUBLIC AFFAIRS OFFICER AND COORDINATES INTERVIEWS WITH THE MEDIA FOR THE EXECUTIVE DIRECTOR AND OTHER OCF FIELD STAFF. ADVERTISING CONFERENCES, RETREATS, AND SUMMER PROGRAMS HELPS INFORM MEMBERS AND FRIENDS OF THE ACTIVITIES AND PROGRAMS PROVIDED BY OCF. EDUCATION CENTERS: OCF HAS FOUR STAFF COUPLES LOCATED AT KEY MILITARY INSTALLATIONS WITH LARGE CONCENTRATIONS OF OFFICERS UNDERGOING PROFESSIONAL MILITARY EDUCATION AND TRAINING SUCH AS: QUANTICO, (VIRGINIA); MAXWELL AIR FORCE BASE, (ALABAMA); FT. LEAVENWORTH, (KANSAS); AND PENSACOLA NAVAL AIR STATION (FLORIDA). THEY EQUIP AND ENCOURAGE CURRENT AND NEW MEMBERS AND THEIR SPOUSES BY COUNSELING, SUPPORTING AND TEACHING THEM HOW TO ORGANIZE LOCAL FELLOWSHIP GROUPS AND MINISTER THROUGHOUT THE MILITARY SOCIETY. THEY ALSO MENTOR MEMBERS IN INTEGRATING THE CHRISTIAN FAITH WITH PROFESSIONALISM IN THEIR RELATIONSHIP WITH GOD AND OTHERS. 446820 5618 3175215 true true false false false false false false false true true false false false true true true false false false false false false true false false false false false false false false false false false false true false true false false false false false false false false true 38 0 121 true false false false false false false false false false true false X 22 21 false false false false false false false true true false false true true true true true true true true false AK AZ CA FL KS LA MD MN MS NC PA TN VA X DEAN A MILLARD 8004241984 3784 S INCA STREET ENGLEWOOD CO 80110 DAVID B WARNER 40.00 X X 100000 0 1191 JAMES B KARR 0.00 X 0 0 0 MELVIN SPIESE 0.00 X 0 0 0 ELIJAH WARD 0.00 X 0 0 0 N GREG LANE 0.00 X 0 0 0 J STEPHEN PECK 0.00 X 0 0 0 DAVID RUTH 0.00 X 0 0 0 ERIC J WESLEY 0.00 X 0 0 0 KIM HAWTHORNE 0.00 X X 0 0 0 ANDREW HALVORSON 0.00 X X 0 0 0 JAMES VANDIVER 0.00 X 0 0 0 CHRISTOPHER L WALLACE 0.00 X 0 0 0 JAMES A COGGIN 0.00 X X 0 0 0 SARAH L SMITH 0.00 X 0 0 0 SCOTT R NOWLIN 0.00 X 0 0 0 JONATHAN A SHINE 0.00 X 0 0 0 DANIEL FORMAN 0.00 X 0 0 0 ANTHONY GRAY 0.00 X 0 0 0 STEPHEN HOFFMAN 0.00 X 0 0 0 JOHN HOYMAN 0.00 X X 0 0 0 LAURENCE MIXON 0.00 X 0 0 0 WARREN WATKINSON II 0.00 X 0 0 0 DEAN A MILLARD 40.00 X 53371 0 7309 153371 8500 false false false 148960 3374914 113443 3523874 CONFERENCE CENTERS 900099 828965 828965 ACADEMIES & ROTC 900099 43174 43174 FIELD MINISTRIES 900099 5648 5648 OTHER PROGRAMS 900099 5618 5618 883405 23262 23262 23713 23713 OTHER INCOME 900099 21417 21417 21417 4451958 883405 44679 161872 15179 93064 53629 1567469 1265115 160788 141566 81459 63328 10595 7536 209419 175408 24974 9037 119132 81039 25786 12307 10488 10488 45587 45587 5791 5791 95763 67570 27964 229 14673 5791 2260 6622 506490 424266 45089 37135 24526 12556 8907 3063 360578 354450 5751 377 170985 128242 30848 11895 43559 39632 3206 721 5721 5113 608 316289 310090 6199 43804 37453 6351 GENERAL MINISTRY 133417 127390 771 5256 AUTO 44635 44635 EQUIPMENT & MAINTENANCE 19190 5888 13302 DUES AND SUBSCRIPTIONS 12043 6279 1679 4085 3992890 3175215 478630 339045 72965 102501 634066 567311 757169 771588 3783 759 43598 52814 14913533 2965347 11739627 11948186 1130212 1708346 133256 146009 14514676 15297514 220411 190701 5705 5762 573427 892085 72486 76843 872029 1165391 X 12189589 12495340 904858 987583 548200 649200 13642647 14132123 14514676 15297514 459068 30408 X false true X true false X 4151604 3677357 3535757 3706209 3523874 18594801 4151604 3677357 3535757 3706209 3523874 18594801 790958 17803843 179787 157131 43532 7337 23262 411049 101639 54633 18317 21417 196006 19201856 883405 0.92720 0.92730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1671618 1641009 44786 1493843 1863570 3355922 1551483 1341 3237128 1671618 7074628 1430691 41933 5191430 3355822 6561158 1816991 152640 1456161 7074628 5576730 1849706 22871 888149 6561158 0.14000 0.34000 0.52000 false false 1127655 1127655 12830767 2338783 10491984 955111 626564 328547 11948186 ANNUITIES DUE 76843 76843 X 4482366 30408 30408 4451958 4451958 3992890 3992890 3992890 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE FELLOWSHIP IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. THE FELLOWSHIP DID NOT HAVE ANY MATERIAL UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS 2012 AND 2011. THE FELLOWSHIP'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FELLOWSHIP'S ENDING OPEN AUDIT PERIODS ARE DECEMBER 31, 2009, 2010, 2011, AND 2012. THE FELLOWSHIP BELIEVES IT HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS FOR THE PERIODS ENDED DECEMBER 31, 2012 AND 2011. SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIII PART V, LINE 4 - INTENDED USES FOR ENDOWMENT FUNDS: THE HARRISON HOUSE MAINTENANCE ENDOWMENT WAS ESTABLISHED TO PROVIDE FOR THE MAINTENANCE EXPENSES OF THE HARRISON HOUSE AT WHITE SULPHUR SPRINGS CONFERENCE CENTER. SINCE THE DONORS INTENDED THAT THE FUNDS CONTRIBUTED WOULD BE PERMANENTLY MAINTAINED AND THAT ONLY THE EARNINGS AND GAINS OF THE ENDOWMENT BE USED FOR THE ANNUAL MAINTENANCE, THE OCF COUNCIL HAS DETERMINED THAT THE AMOUNT CONTRIBUTED WOULD BE CLASSIFIED AS PERMANENTLY RESTRICTED FUNDS WHILE THE EARNINGS ON ANY INVESTMENTS ASSOCIATED WITH THE HARRISON HOUSE MAINTENANCE ENDOWMENT WOULD BE CLASSIFIED AS TEMPORARILY RESTRICTED FUNDS. IN ADDITION, THE SCHOLARSHIP ENDOWMENT WAS ESTABLISHED TO PROVIDE FOR SCHOLARSHIPS FOR LOWER RANKING OFFICER FAMILIES, LOWER RANKING ENLISTED FAMILIES, AND CADETS AND MIDSHIPMEN TO ATTEND WEEK-LONG OR WEEK-END CONFERENCES AT EITHER ONE OF THE TWO CONFERENCE CENTERS. SINCE THE DONORS INTENDED THAT THE FUNDS THAT WERE CONTRIBUTED WOULD BE PERMANENTLY MAINTAINED AND THAT ONLY THE EARNINGS AND GAINS OF THE ENDOWMENT BE USED FOR SCHOLARSHIPS, THE OCF COUNCIL HAS DETERMINED THAT THE AMOUNT CONTRIBUTED WOULD BE CLASSIFIED AS PERMANENTLY RESTRICTED FUNDS WHILE THE EARNINGS ON ANY INVESTMENTS ASSOCIATED WITH THE SCHOLARSHIP ENDOWMENT WOULD BE CLASSIFIED AS TEMPORARILY RESTRICTED FUNDS. THE INVESTMENT COMMITTEE WAS DELEGATED THE AUTHORITY BY THE COUNCIL TO ADMINISTER BOTH OF THESE ENDOWMENTS. IN ACCORDANCE WITH MODERN PORTFOLIO THEORY, THE INVESTMENT COMMITTEE HAS INVESTED THE ENDOWMENTS IN A VARIETY OF EQUITY, BOND, AND CASH INSTRUMENTS WITH THE HELP OF A RETAINED INVESTMENT ADVISOR. THE INVESTMENT COMMITTEE EMPHASIZES THE PRESERVATION OF CAPITAL. HOWEVER, THEY FEEL THAT BY INVESTING IN A VARIETY OF EQUITY, BOND, AND CASH INSTRUMENTS, IT SHOULD BE POSSIBLE TO MAINTAIN, ON AVERAGE, AN INVESTMENT RETURN OF 7% TO 8% ANNUALLY. WITH A SPENDING PLAN OF 4% PER YEAR WHICH WAS ESTABLISHED IN 2012, THE ENDOWMENT SHOULD PROVIDE ADEQUATE FUNDS FOR THE STATED PURPOSE OF BOTH ENDOWMENTS WHILE ALLOWING THE PRINCIPAL AMOUNT OF THE ENDOWMENTS TO KEEP UP WITH INFLATION. ANNUITIES: THE MINISTRY MAINTAINS TWO CHARITABLE REMAINDER TRUSTS WHERE ANNUAL PAYMENTS OF 6,000.00 IN ONE CASE AND 600.36 IN THE OTHER CASE ARE MADE. THESE PAYMENTS WILL BE MADE THROUGHOUT THE LIFETIME OF THE RECIPIENTS. THE RECIPIENTS ARE GIVEN AN IRS FORM 1099-R SHOWING THE TAXABLE PORTION OF THEIR ANNUAL PAYMENT. IN ADDITION, THE MINISTRY BOUGHT TWO ANNUITIES BASED ON THE LIFE EXPECTANCIES OF THE RECIPIENTS IN ORDER TO MAKE SURE THE MINISTRY HAS THE CASH AVAILABLE TO MAKE THE ANNUAL PAYMENTS. X X X X true CHAMPION EVENTS GROUPS PO BOX 255 CHELSEA AL 35043 RACE TO TH false 230355 40064 190291 CHAMPION EVENTS GROUP PO BOX 255 CHELSEA AL 35043 FORT HOOD false 6360 5248 1112 236715 45312 191403 AK AL AR AZ CA CO CT DE DC FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WY FUNDRAISING VS REIMBURSEMENT EXPLANATION SCHEDULE G PAGE 1 PART I LINE 2B COLUMN V CHAMPION EVENTS GROUPS 190291 CHAMPION EVENTS GROUP 1112 DEBORAH L MILLARD WIFE OF OFFICER 23842 REPORTABLE COMPENSAT false X 1 2500 FMV X 4 19644 FMV X MISC GIFTS 30 39429 FMV X TRAVEL 48 51870 FMV false true false ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D COMMUNICATIONS: THE COMMUNICATIONS DEPARTMENT EMPLOYS ALL COMMUNICATIONS MEDIA AVAILABLE THAT WILL ENABLE LEADERS AND MEMBERS OF OCF TO ACCOMPLISH THE OCF PURPOSE AND OBJECTIVES. IT INFORMS MEMBERS AND OTHERS ABOUT OCF PEOPLE AND ACTIVITIES, AND INSTRUCTS THEM IN BIBLICAL TRUTHS AND APPLICATIONS CONCERNING LIFE AND MINISTRY IN THE U.S. ARMED FORCES. THIS IS ACHIEVED THROUGH THE PUBLICATION AND DISTRIBUTION OF FOUR ISSUES OF COMMAND MAGAZINE TO OVER 16,000 MEMBERS WORLDWIDE. THE COMMUNICATIONS DEPARTMENT ALSO PUBLISHES AND MAKES AVAILABLE BOOKS AND PAMPHLETS SUCH AS "THRIVING NOT JUST SURVIVING," AND OTHER PUBLICATIONS THAT TARGET THE UNIQUE CHALLENGES FACED BY MILITARY MEMBERS AND THEIR FAMILIES. THIS DEPARTMENT MAINTAINS THE OCF WEBSITE, AND COMMUNICATES THROUGH SOCIAL NETWORKING TOOLS SUCH AS "FACEBOOK," AND AN E-NEWSLETTER TITLED "OCF NEWS WIRE." ADDITIONALLY, THE DIRECTOR OF COMMUNICATIONS SERVES AS THE PUBLIC AFFAIRS OFFICER AND COORDINATES INTERVIEWS WITH THE MEDIA FOR THE EXECUTIVE DIRECTOR AND OTHER OCF FIELD STAFF. ADVERTISING CONFERENCES, RETREATS, AND SUMMER PROGRAMS HELPS INFORM MEMBERS AND FRIENDS OF THE ACTIVITIES AND PROGRAMS PROVIDED BY OCF. EDUCATION CENTERS: OCF HAS FOUR STAFF COUPLES LOCATED AT KEY MILITARY INSTALLATIONS WITH LARGE CONCENTRATIONS OF OFFICERS UNDERGOING PROFESSIONAL MILITARY EDUCATION AND TRAINING SUCH AS: QUANTICO, (VIRGINIA); MAXWELL AIR FORCE BASE, (ALABAMA); FT. LEAVENWORTH, (KANSAS); AND PENSACOLA NAVAL AIR STATION (FLORIDA). THEY EQUIP AND ENCOURAGE CURRENT AND NEW MEMBERS AND THEIR SPOUSES BY COUNSELING, SUPPORTING AND TEACHING THEM HOW TO ORGANIZE LOCAL FELLOWSHIP GROUPS AND MINISTER THROUGHOUT THE MILITARY SOCIETY. THEY ALSO MENTOR MEMBERS IN INTEGRATING THE CHRISTIAN FAITH WITH PROFESSIONALISM IN THEIR RELATIONSHIP WITH GOD AND OTHERS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B AN ELECTRONIC COPY OF THE FORM 990 WAS E-MAILED TO ALL THE MEMBERS OF THE ENTIRE COUNCIL FOR THEIR REVIEW. ANY QUESTIONS OR COMMENTS WERE RESOLVED BEFORE THE FORM 990 WAS FILED. THE MEMBERS OF THE COUNCIL VERIFIED THEIR APPROVAL OF THE FINAL VERSION OF THE FORM 990 BY E-MAIL. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EVERY COUNCIL MEMBER AND FIELD STAFF EMPLOYEE MUST DISCLOSE THEIR BUSINESS AND FAMILY RELATIONSHIPS BEFORE ASSUMING THEIR POSITION. THESE ARE DOUBLE CHECKED TO ENSURE THAT THERE WOULD BE NO UNDISCLOSED CONFLICT IN CARRYING OUT THEIR DUTIES. ALSO, THIS INFORMATION IS UPDATED YEARLY BY EACH CURRENTLY SERVING COUNCIL MEMBER AND FIELD STAFF EMPLOYEE. PLUS, THE FINANCE DEPARTMENT PERIODICALLY MONITORS THE BUSINESSES THAT THE MINISTRY DOES BUSINESS WITH TO SEE IF THERE IS ANY INDICATION THAT A COUNCIL MEMBER OR A FIELD STAFF EMPLOYEE IS LISTED AS A PRINCIPLE WITH THAT BUSINESS. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE EMPLOYEES OF THE MINISTRY IS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AS PART OF THE ANNUAL BUDGET PROCESS. IN ADDITION, THE SALARIES OF THE EXECUTIVE DIRECTOR, THE DIRECTOR OF OPERATIONS, THE DIRECTOR OF FINANCE, AND THE DIRECTOR OF RESOURCE DEVELOPMENT ARE REVIEWED BY THE ENTIRE COUNCIL AND ARE COMPARED WITH THE SALARIES OF COMPARABLE POSITIONS FOR OTHER NOT-FOR-PROFIT ORGANIZATIONS IN THE WESTERN UNITED STATES. THE SALARY DATA FOR COMPARABLE POSITIONS ARE FOUND IN THE 2011 COMPENSATION SURVEY REPORT FOR CHRISTIAN ORGANIZATIONS. THIS WAS LAST DONE BY THE COUNCIL IN THEIR CONSIDERATION AND APPROVAL OF THE MINISTRY'S 2013 BUDGET. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF THE EMPLOYEES OF THE MINISTRY IS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AS PART OF THE ANNUAL BUDGET PROCESS. IN ADDITION, THE SALARIES OF THE EXECUTIVE DIRECTOR, THE DIRECTOR OF OPERATIONS, THE DIRECTOR OF FINANCE, AND THE DIRECTOR OF RESOURCE DEVELOPMENT ARE REVIEWED BY THE ENTIRE COUNCIL AND ARE COMPARED WITH THE SALARIES OF COMPARABLE POSITIONS FOR OTHER NOT-FOR-PROFIT ORGANIZATIONS IN THE WESTERN UNITED STATES. THE SALARY DATA FOR COMPARABLE POSITIONS ARE FOUND IN THE 2011 COMPENSATION SURVEY REPORT FOR CHRISTIAN ORGANIZATIONS. THIS WAS LAST DONE BY THE COUNCIL IN THEIR CONSIDERATION AND APPROVAL OF THE MINISTRY'S 2013 BUDGET. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE MINISTRY MAKES ITS GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND IRS FORM 990 AVAILABLE ON ITS WEBSITE: WWW.OCFUSA.ORG. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.