2013-03-27T16:39:16-05:00 2012-10-31 113518842 MARKS PANETH & SHRON LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2011-11-01 237395681 LAMBDA LEGAL DEFENSE & EDUCATION FUND INC LAMB 2128098585 120 WALL STREET 19TH FLOOR NEW YORK NY 100053904 KEVIN M CATHCART 2128098585 2013-03-27 1 ROBERT R LYONS CPA P00227472 2125038800 2011 2016-02-25 16:41:14Z KEVIN M CATHCART 120 WALL STREET 19TH FLOOR NEW YORK NY 100053904 26697495 0 X WWW.LAMBDALEGAL.ORG X 1973 NY THE LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. ("LAMBDA LEGAL") IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE AND THOSE WITH HIV THROUGH IMPACT LITIGATION, EDUCATION AND PUBLIC POLICY WORK. 27 27 107 100 0 0 11662210 16008476 255605 436699 21803 67271 0 141239 11939618 16653685 0 0 0 0 8281600 8813562 168643 168567 2429117 3870213 4127617 12320456 13109746 -380838 3543939 16463942 20660026 2019040 2565687 14444902 18094339 X THE LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE AND THOSE WITH HIV THROUGH IMPACT LITIGATION, EDUCATION AND PUBLIC POLICY WORK. 0 0 4487414 426867 LEGAL PROGRAMLAMBDA LEGAL'S LGBT AND HIV LAW REFORM, POLICY, AND EDUCATION WORK ENCOMPASSES A WIDE RANGE OF AREAS, INCLUDING FEDERAL AND STATE CONSTITUTIONAL LAW ISSUES; RELATIONSHIP PROTECTIONS, INCLUDING THE FREEDOM TO MARRY; SEXUAL ORIENTATION, GENDER IDENTITY AND EXPRESSION, AND HIV-RELATED DISCRIMINATION IN EMPLOYMENT, BENEFITS, EDUCATION, HOUSING, INSURANCE, PUBLIC ACCOMMODATIONS, FOSTER CARE, AND CRIMINAL AND JUVENILE JUSTICE SYSTEMS; CHILD CUSTODY, VISITATION AND ADOPTION; ACCESS TO HEALTHCARE; THE RIGHTS OF SPECIFIC VULNERABLE POPULATIONS SUCH AS LGBT YOUTH IN SCHOOLS AND SENIORS; PRIVACY; IMMIGRATION RIGHTS INCLUDING ASYLUM; AND COMPREHENSIVE PROTECTIONS AGAINST HARASSMENT AND VIOLENCE. LAMBDA LEGAL HAS BEEN INVOLVED IN MANY LANDMARK CIVIL RIGHTS CASES, INCLUDING AS THE LITIGATORS WHO WON THE U.S. SUPREME COURT DECISION IN LAWRENCE V. TEXAS (STRIKING DOWN ALL REMAINING STATE SODOMY LAWS IN THE NATION), AND AS COUNSEL IN THE SUPREME COURT CASE ROMER V. EVANS (FINDING INITIATIVES BARRING SEXUAL ORIENTATION ANTI-DISCRIMINATION PROTECTIONS UNCONSTITUTIONAL). WE HAVE ALSO WON LANDMARK VICTORIES IN GLENN V. BRUMBY (AFFIRMING THAT DISCRIMINATION AGAINST TRANSGENDER INDIVIDUALS IN PUBLIC EMPLOYMENT IS UNCONSTITUTIONAL); NABOZNY V. PODLESNY (ESTABLISHING RIGHT OF LESBIAN, GAY AND BISEXUAL YOUTH TO BE PROVIDED THE SAME CONSTITUTIONAL PROTECTIONS AGAINST HARASSMENT AND VIOLENCE AT SCHOOL AS HETEROSEXUAL YOUTH RECEIVE); AND VARNUM V. BRIEN (WINNING SAME-SEX COUPLES THE FREEDOM TO MARRY IN IOWA). AT ANY GIVEN TIME DURING 2012, WE WERE ACTIVE IN MORE THAN 70 HIGH-IMPACT LEGAL MATTERS. WE LITIGATED OR JOINED CASES IN AT LEAST 27 STATES AND THE DISTRICT OF COLUMBIA, AND PARTICIPATED BY FILING "FRIEND-OF-THE-COURT" BRIEFS IN TWO MAJOR U.S. SUPREME COURT CASES. LAMBDA LEGAL ALSO RESPONDED TO MORE THAN 6,000 CALLERS TO OUR LEGAL HELP DESK WITH INFORMATION, MATERIALS, AND OTHER FORMS OF ASSISTANCE, AND ASSISTED IN PUBLIC POLICY INITIATIVES AT THE FEDERAL, STATE AND LOCAL LEVELS.AMONG OTHER SUCCESSES IN 2012, WE WON A FEDERAL TRIAL COURT RULING THAT THE FEDERAL DEFENSE OF MARRIAGE ACT (DOMA) IS UNCONSTITUTIONAL; WON A FEDERAL APPEALS COURT DECISION MAINTAINING FAMILY HEALTH COVERAGE FOR LESBIAN AND GAY STATE EMPLOYEES IN ARIZONA; CHALLENGED WORKPLACE DISCRIMINATION AND SECURED A SETTLEMENT ON BEHALF OF A LESBIAN COMMUNITY COLLEGE INSTRUCTOR DISCRIMINATED AGAINST BY HER TEXAS EMPLOYER; SUCCESSFULLY DEFENDED A HIGH SCHOOL STUDENT'S FREEDOM OF EXPRESSION IN OHIO; HELPED A LESBIAN ADD HER WIFE TO THEIR LEASE AFTER A NEW YORK LANDLORD HAD REFUSED TO DO SO; AND FOUGHT FOR HEALTHCARE RIGHTS FOR A TRANSGENDER EMPLOYEE OF THE STATE OF OREGON. WE FILED NEW MARRIAGE EQUALITY CASES IN NEVADA AND ILLINOIS; WITH OUR ONGOING CASE IN NEW JERSEY, LAMBDA LEGAL IS NOW FIGHTING FOR MARRIAGE EQUALITY IN THREE STATES. WE WON A RULING FROM MARYLAND'S HIGH COURT THAT MARRIAGES LEGALLY ENTERED BY SAME-SEX COUPLES IN OTHER JURISDICTIONS MUST BE RECOGNIZED FOR ALL PURPOSES IN THAT STATE, AND ALSO HELPED SECURE A NEW YORK HIGH COURT RULING THAT SALIVA CANNOT BE CONSIDERED A "DANGEROUS INSTRUMENT" FOR PURPOSES OF NEW YORK'S AGGRAVATED ASSAULT LAW, RESULTING IN THE RELEASE FROM PRISON OF A MAN WITH HIV WHO HAD BEEN SERVING EXTRA TIME BASED ON THE FAULTY DEFINITION. WE FILED AMICUS BRIEFS IN TWO MAJOR SUPREME COURT CASES THAT YIELDED VICTORIES UPHOLDING THE AFFORDABLE CARE ACT AND STRIKING DOWN SECTIONS OF ARIZONA'S DISCRIMINATORY IMMIGRATION LAW. 4712408 9832 EDUCATION & PUBLIC AFFAIRS PROGRAMLAMBDA LEGAL'S EDUCATION & PUBLIC AFFAIRS PROGRAM FEATURES COMMUNICATIONS AND COMMUNITY EDUCATION ABOUT LEGAL ISSUES AFFECTING LGBT PEOPLE AND PEOPLE WITH HIV. WE REPORT AND EXPLAIN THE PURPOSE AND RESULTS OF OUR WORK; TEACH PEOPLE ABOUT THEIR RIGHTS UNDER THE LAW; AMPLIFY THE VOICES OF OUR EXPERTS AND OF AFFECTED COMMUNITIES THROUGH A VARIETY OF MEDIA AND HIGH-IMPACT EDUCATION CAMPAIGNS; PARTICIPATE IN COALITIONS AND FORGE STRATEGIC PARTNERSHIPS WITH ALLIES AND POLICY MAKERS. FOR EXAMPLE, IN 2012 WE CONDUCTED AN ONLINE SURVEY ABOUT POLICE AND GOVERNMENT MISCONDUCT WITH OVER 50 PARTNER ORGANIZATIONS THROUGH WHICH WE COLLECTED RESPONSES FROM 2,376 PARTICIPANTS. WE COMPLETED SEVEN NEW FACT SHEETS ABOUT THE RIGHTS OF TRANSGENDER PEOPLE. WE POSTED A FREQUENTLY ASKED QUESTIONS INFORMATIONAL BULLETIN ABOUT THE DEFENSE OF MARRIAGE ACT AND AN EDUCATIONAL VIDEO ABOUT THE EFFECT OF THE LAW ON LGBT PEOPLE. OUR COMMUNICATIONS ACTIVITIES INCLUDE PUBLICATION THREE TIMES PER YEAR OF IMPACT MAGAZINE, WHICH IS DISTRIBUTED, ON AVERAGE, TO 35,000 PEOPLE ACROSS THE COUNTRY, AND ANNUAL PUBLICATION OF A SPANISH-LANGUAGE VERSION, IMPACTO. THE MAGAZINE CONTAINS INFORMATION ABOUT OUR LEGAL WORK, OUR CLIENTS AND THE IMPACT OF OUR WORK STRENGTHENING CIVIL RIGHTS. IN ADDITION, WE PUBLISH TOOLKITS AND FACT SHEETS THAT ARE AVAILABLE FREE-OF-CHARGE AND HELP PEOPLE UNDERSTAND THEIR RIGHTS AND HOW TO PROTECT THEMSELVES AGAINST DISCRIMINATION. LAMBDA LEGAL'S ONLINE COMMUNICATIONS INCLUDE A WEBSITE THAT PROVIDES COMPREHENSIVE INFORMATION ABOUT LEGAL CASES AND THE LAW AND DRAWS APPROXIMATELY 2,000 VISITORS PER DAY; REGULAR EDUCATIONAL EMAILS THAT REACH MORE THAN 80,000 PEOPLE; AND INFORMATION ABOUT LEGAL MATTERS THAT WE POST ON SOCIAL MEDIA PLATFORMS SUCH AS FACEBOOK, TWITTER, AND YOUTUBE, REACHING APPROXIMATELY 150,000 PEOPLE. OUR PUBLIC INFORMATION OFFICERS KEEP JOURNALISTS AND THE GENERAL PUBLIC INFORMED WITH TIMELY, ACCURATE INFORMATION ABOUT THE LAW AND CIVIL RIGHTS, AND WE MAKE OUR ATTORNEYS AND OTHER EXPERTS AVAILABLE AS SPOKESPEOPLE FOR LOCAL AND NATIONAL PRINT, ONLINE, AND BROADCAST NEWS AND PUBLIC AFFAIRS PROGRAMS. PRINT AND ONLINE NEWS STORIES ABOUT LAMBDA LEGAL'S WORK OR WITH QUOTES FROM OUR LEGAL EXPERTS APPEARED APPROXIMATELY 12,000 TIMES IN 2012.LAMBDA LEGAL'S COMMUNITY EDUCATORS HELP PEOPLE UNDERSTAND THEIR RIGHTS UNDER THE LAW AND HOW TO USE THEM, AND ALSO HELP COMMUNITIES JOIN TOGETHER TO PROMOTE EQUALITY FOR LGBT PEOPLE AND PEOPLE WITH HIV. WE ORGANIZE PROGRAMS AND OFFER WORKSHOPS AND PRESENTATIONS FREE-OF-CHARGE AT COMMUNITY CENTERS, SCHOOLS AND BUSINESSES, EVENTS AND CONFERENCES. IN 2012, OUR COMMUNITY EDUCATORS PROVIDED OVER 90 WORKSHOPS, IN ADDITION TO PROVIDING INFORMATION AT OVER 50 LGBT PRIDE FESTIVALS ACROSS THE COUNTRY. OUR EXPERT ATTORNEYS ALSO SPOKE AT DOZENS OF CONFERENCES, TELECONFERENCES AND EVENTS THROUGHOUT THE COUNTRY. WE DISTRIBUTED APPROXIMATELY 3,000 PRINTED EDUCATIONAL BOOKLETS, AND MANY THOUSANDS OF PEOPLE VIEWED OR DOWNLOADED EDUCATIONAL INFORMATION FROM OUR WEBSITE. 9199822 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 81 0 107 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY CA IL GA X X FRANCES GOLDSTEIN 2128098585 120 WALL STREET 19TH FLOOR NEW YORK NY 100053919 ROBIN BURR 2.40 X X 0 0 0 BRUCE DEMING 2.40 X X 0 0 0 ERIC NILSON 2.40 X X 0 0 0 LISA LINSKY 2.40 X X 0 0 0 TOBY BISHOP 2.40 X 0 0 0 MARCUS BOGGS 2.40 X 0 0 0 LAURA BRILL 2.40 X 0 0 0 MARLA BUTLER 2.40 X 0 0 0 DANIEL COCHRAN 2.40 X 0 0 0 AMY DAVIS 2.40 X 0 0 0 KAREN DIXON 2.40 X 0 0 0 MARTIN FARACH-COLTON 2.40 X 0 0 0 LAURIE HASENCAMP 2.40 X 0 0 0 VINCENT JONES 2.40 X 0 0 0 F CURT KIRSCHNER 2.40 X 0 0 0 ANNE KROOK 2.40 X 0 0 0 MARK KRUEGER 2.40 X 0 0 0 ROBERT KUHN 2.40 X 0 0 0 SUZANNE LEVAN 2.40 X 0 0 0 GAIL MORSE 2.40 X 0 0 0 DENA NARBAITZ 2.40 X 0 0 0 THAO NGO 2.40 X 0 0 0 MICHELLE PEAK 2.40 X 0 0 0 JOHN RICHARDS 2.40 X 0 0 0 BRAD SEILING 2.40 X 0 0 0 ELLIOT SERNEL 2.40 X 0 0 0 PAUL SMITH 2.40 X 0 0 0 JIM STEPHENS 2.40 X 0 0 0 LYNN SLAUGHTER 2.40 X 0 0 0 TRACEY WALLACE 2.40 X 0 0 0 JILLIAN WEISS 2.40 X 0 0 0 STEVE WINTERS 2.40 X 0 0 0 KEVIN CATHCART 40.00 X 284028 0 35622 JUDITH PFENNINGER 40.00 X 131888 0 24212 JON DAVIDSON 40.00 X 185353 0 28504 LESLIE GABEL-BRETT 40.00 X 169235 0 26836 FRANCES GOLDSTEIN 40.00 X 152242 0 26275 JOHN WESTFALL-KWONG 40.00 X 193507 0 38666 CHRISTOPHER BELLIS 40.00 X 133392 0 32607 HAYLEY GORENBERG 40.00 X 140005 0 33276 GREGORY NEVINS 40.00 X 100785 0 20972 SUSAN SOMMER 40.00 X 122941 0 45219 KENNETH UPTON 40.00 X 102513 0 21144 1715889 0 333333 11 0 1 0 0 3409333 12599143 262805 16008476 ATTORNEY FEES 541100 426867 426867 SPEAKERS BUREAU 541900 9832 9832 436699 58993 58993 9522058 9513551 229 8507 -229 8278 8278 530030 3409333 530030 0 MISCELLANEUS REVENUE 141239 141239 141239 16653685 577938 0 67271 1373999 838892 255811 279296 5245547 3964579 488826 792142 429958 327230 38152 64576 1295704 961300 135184 199220 468354 341898 51519 74937 36000 36000 168567 168567 286331 226591 29268 30472 76776 59809 6941 10026 1000655 780511 90059 130085 398143 284761 29904 83478 119195 92972 10728 15495 88470 69007 7962 11501 PRINTING AND OUTREACH 1342993 844681 498312 TELECOMMUNICATIONS 181333 141486 16301 23546 CREDIT CARD/BANK CHARGE 154742 154742 DIRECT CASE EXPENSES 131541 131541 311438 134564 129410 47464 13109746 9199822 1480807 2429117 X 439193 174525 0 264668 524981 1490022 6505554 5266981 456666 716700 1321002 705762 702172 615240 5785603 9679387 2488966 2891696 16463942 20660026 1004854 1006745 16320 5958 997866 1552984 2019040 2565687 X 6443476 11204564 7721324 6609673 280102 280102 14444902 18094339 16463942 20660026 X 3543939 105498 X X 0 1 1 X 0 X 20036203 11508827 11785611 11662210 13758476 68751327 20036203 11508827 11785611 11662210 13758476 68751327 10061004 58690323 159120 73288 336769 322974 589023 1481174 70232501 1418389 0.83570 0.82950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3926 10978 14904 13094842 13109746 805487 201372 0 0 679537 692300 993374 805487 3170698 4756047 20228 16599 23999 14904 75730 169884 173075 248344 201372 792675 1189013 10156 4910 1507 3926 20499 280102 2867 2867 280102 280102 2409 2409 280102 280102 1495 1495 280102 233182 46920 2190 2190 280102 1.00000 0 0 495983 131664 364319 407598 298785 108813 417421 275313 142108 615240 ASSETS HELD FOR GIFT ANNUITIES 1677825 BENEFICIAL INTEREST IN TRUSTS 1213871 2891696 DEFERRED RENT 631338 LIABILITES UNDER GIFT ANNUITIES 921646 1552984 16653685 13109746 3543939 88478 17020 105498 3649437 23340298 88478 6581115 17020 6686613 16653685 0 16653685 19690861 6581115 6581115 13109746 0 13109746 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION USES ENDOWMENT FUNDS FOR INVESTMENT PURPOSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: EFFECTIVE NOVEMBER 1, 2009 LAMBDA LEGAL ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY UNCERTAIN TAX POSITIONS. THE ADOPTION OF ASC 740 DID NOT HAVE AN EFFECT ON LAMBDA LEGAL'S FINANCIAL POSITION AS OF NOVEMBER 1, 2009 OR LAMBDA LEGAL'S CHANGE IN NET ASSETS AND CASH FLOWS FOR THE YEAR ENDED OCTOBER 31, 2012. LAMBDA LEGAL IS NO LONGER SUBJECT TO FEDERAL OR STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 17,020. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN TRUSTS 17,020. X X X X X X 1 EVENT MANAGEMENT GROUP 411 EAST 83RD STREET 3F NEW YORK NY 10028 SPECIAL EVENT FUNDRAISING 0 844915 42500 802415 MKDM 301 EAST MARKET STREET CHARLOTTESVILLE VA 22902 FUNDRAISING COUNSEL 0 798942 43150 755792 CAPIRASO BING CONSULTING BAY STREET SAN FRANCISCO CA 94133 SPECIAL EVENT FUNDRAISING 0 374032 30000 344032 BLUE ROOM EVENTS 5777 WEST CENTURY BLVD SUITE 880 LOS ANGELES CA 90045 SPECIAL EVENT FUNDRAISING 0 188967 17000 171967 GBK PRODUCTIONS 7815 BEVERLY BLVD LOS ANGELES CA 90036 SPECIAL EVENT FUNDRAISING 0 138947 12500 126447 PUBLIC INTEREST COMMUNICATIONS INC 7700 LEESBURG PIKE SUITE 301 FALLS CHURCH VA 22043 ACQUISITIONS AND RENEWALS 0 35203 23417 11786 2381006 168567 2212439 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OK OH OR PA RI SC TN UT VA WA WI WV HI DC NY LIBERTY AWARDS 844915 686740 158175 59426 98749 BON FOSTER CELEBRATION 420615 384865 35750 35750 21 2673833 2337728 336105 336105 3939363 3409333 530030 59426 470604 530030 0 X X X 0 0 0 0 0 0 0 0 0 KEVIN CATHCART 284028 0 0 0 0 0 24500 0 11122 0 319650 0 0 0 JUDITH PFENNINGER 131888 0 0 0 0 0 13189 0 11023 0 156100 0 0 0 JON DAVIDSON 185353 0 0 0 0 0 17446 0 11058 0 213857 0 0 0 LESLIE GABEL-BRETT 169235 0 0 0 0 0 15834 0 11002 0 196071 0 0 0 FRANCES GOLDSTEIN 152242 0 0 0 0 0 15224 0 11051 0 178517 0 0 0 JOHN WESTFALL-KWONG 193507 0 0 0 0 0 18261 0 20405 0 232173 0 0 0 CHRISTOPHER BELLIS 133392 0 0 0 0 0 12250 0 20357 0 165999 0 0 0 HAYLEY GORENBERG 140005 0 0 0 0 0 14001 0 19275 0 173281 0 0 0 SUSAN SOMMER 122941 0 0 0 0 0 12294 0 32925 0 168160 0 0 0 X 36 262805 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE RETURN IS REVIEWED BY THE AUDIT COMMITTEE AND THE ADMINISTRATION & FINANCE COMMITTEE IN DETAIL. THE FINAL DRAFT IS THEN SENT TO THE FULL BOARD FOR A COMMENT PERIOD OF AT LEAST FIVE DAYS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ANNUALLY SIGNS AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST. DURING NEW HIRE ORIENTATION ALL EMPLOYEES ARE INTRODUCED TO LAMBDA LEGAL'S EMPLOYEE HANDBOOK WHICH INCLUDES A POLICY THAT DEFINES CONFLICTS OF INTEREST AND REQUIRES STAFF TO AVOID ANY CONFLICTS OF INTEREST AND NOTIFY THEIR DIRECTOR IF A POTENTIAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION ENTERS INTO AN EMPLOYMENT CONTRACT WITH ITS EXECUTIVE DIRECTOR FOR A TWO YEAR TERM. THE CONTRACT DOCUMENTS ALL ELEMENTS OF THE EMPLOYMENT ARRANGEMENT, INCLUDING COMPENSATION AND BENEFITS. THE CO-CHAIRS OF THE BOARD OF DIRECTORS GATHER RELEVANT DATA FROM A VARIETY OF COMPENSATION SURVEYS AND STUDIES THAT ARE RELEVANT BOTH TO OUR TYPE OF ENTITY (NATIONAL NONPROFIT LEGAL ORGANIZATION) AS WELL AS GEOGRAPHIC LOCATION (NEW YORK CITY). BASED ON THEIR RESEARCH, THE CO-CHAIRS DEVELOP A PROPOSED CONTRACT FOR THE EXECUTIVE DIRECTOR WHICH IS PRESENTED, DISCUSSED AND VOTED ON BY THE FULL BOARD. ON AN ANNUAL BASIS, THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE DURING THE PRECEDING YEAR, AND RECOMMENDS ANY COMPENSATION CHANGES TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR DISCUSSION AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS OWN WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 88,478. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 17,020. TOTAL TO FORM 990, PART XI, LINE 5: 105,498. THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT FORM 990, PART XI, LINE 2C: HAS NOT BEEN CHANGED FROM PRIOR YEAR.