2013-03-14T12:56:42-05:00 2012-06-30 221478099 COHNREZNICK LLP 180 GLASTONBURY BOULEVARD GLASTONBURY CT 06033 990 2011-07-01 066079596 COMMUNITY HEALTH CHARITIES OF NEW ENGLAND INC COMM 8609515933 30 LAUREL STREET HARTFORD CT 06106 GARY KOZAK 8609515933 2013-03-11 1 P00073659 8606333000 2011 2016-02-25 16:41:14Z GARY KOZAK 30 LAUREL STREET HARTFORD CT 06106 10100695 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. 17 17 26 0 0 0 9782237 10031905 0 0 4459 3314 16875 65476 9803571 10100695 7561430 7313359 0 0 1149439 1140871 0 0 742450 944855 907261 9655724 9361491 147847 739204 8507941 9182593 6820058 6755506 1687883 2427087 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 8114951 7313359 65476 FUNDS ARE RAISED THROUGH CORPORATE AND EMPLOYEE SOLICITATION FOR NUMEROUS HEALTH BASED CHARITABLE AGENCIES. 8114951 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 0 1 4 0 1 26 1 0 0 0 0 0 0 0 0 0 0 X 17 17 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 30 LAUREL STREET HARTFORD CT 06106 BARTON RUSSELL 5.00 X X 0 0 0 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 NANCY BERNSTEIN 5.00 X 0 0 0 PAULA CROMBIE 5.00 X 0 0 0 ANDREW FEINSTEIN 5.00 X 0 0 0 LEE GAUDETTE 5.00 X 0 0 0 JAMES HOBBS 5.00 X 0 0 0 H HOLBROOK HYDE JR 5.00 X 0 0 0 DARWIN KOVACS 5.00 X 0 0 0 DOUG COREY 5.00 X 0 0 0 JOSH SLOWIK 5.00 X 0 0 0 PETER J LAPLACA 5.00 X 0 0 0 MATTHEW ROSE 5.00 X 0 0 0 LINDA SAVITSKY 5.00 X 0 0 0 JORGE LOPES 5.00 X 0 0 0 GARY KOZAK 40.00 X 127097 0 20102 LAURIE DORN 40.00 X 86109 0 13441 STEVE KIRCK 40.00 X 82274 0 17827 295480 0 51370 1 0 0 0 0 10031905 10031905 3314 3314 SHARED SERVICE CENTER 900099 45226 45226 MISCELLANEOUS INCOME 900099 20250 20250 65476 10100695 65476 0 3314 7313359 7313359 357528 184057 56596 116875 568999 159195 177327 232477 16267 5067 5021 6179 101918 29867 30592 41459 96159 34810 24810 36539 41563 15046 10723 15794 1104 400 285 419 36380 13170 9386 13824 74058 26808 19107 28143 20487 7416 5286 7785 54266 19644 14001 20621 68798 24905 17750 26143 14647 5302 3779 5566 4367 1581 1127 1659 12731 4609 3285 4837 CAMPAIGN EXPENSES 484553 175408 125015 184130 AFFILIATION FEE 94307 94307 9361491 8114951 504090 742450 2479438 2791695 790193 790272 5053000 5539825 31853 29169 15442 11522 173939 153829 3293 20110 134722 0 8507941 9182593 308818 84739 6481698 6668027 29542 2740 6820058 6755506 X 1687883 2427087 1687883 2427087 8507941 9182593 739204 0 X X 0 1 1 X 0 X 9633867 9973598 9240521 9782237 10031905 48662128 9633867 9973598 9240521 9782237 10031905 48662128 48662128 51135 15590 6334 5101 3314 81474 1650 19650 19250 16875 65476 122901 48866503 0.99580 0.98960 X 173939 153829 20110 20110 10100695 9361491 739204 739204 2751889 9779 -7313359 -7303580 10055469 45226 45226 10100695 2057911 9779 9779 2048132 7313359 7313359 9361491 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: COMMUNITY HEALTH CHARITIES HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2012 AND 2011. COMMUNITY HEALTH CHARITIES' U.S. FEDERAL AND STATE INFORMATION RETURNS PRIOR TO FISCAL YEAR 2009 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 XII - LINE 2D AMOUNTS DESIGNATED BY DONORS TO SPECIFIC MEMBER AGENCIES PART XII - LINE 4B REVENUE ASSOCIATED WITH THE SHARED SERVICE CENTER 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) 49422 RESEARCH/PUBLIC EDUCATION ALS ASSOCIATION CONNECTICUT CHAPTER 4 OXFORD ROAD UNIT D4 MILFORD CT 06460 043417472 501 ( C ) (3) 102632 RESEARCH/PUBLIC EDUCATION ALS ASSOCIATION MASSACHUSETTS CHAPTER 315 NORWOOD PARK SOUTH NORWOOD MA 02062 043085718 501 ( C ) (3) 14185 RESEARCH/PUBLIC EDUCATION ALZHEIMER'S ASSOCIATION CONNECTICUT CHAPTER 2075 SILAS DEANE HIGHWAY SUITE 100 ROCKY HILL CT 06067 421540769 501 ( C ) (3) 195603 RESEARCH/PUBLIC EDUCATION ALZHEIMER'S ASSOCIATION MASSACHUSETTSNEW HAMPSHIRE CHAPTER 480 PLEASANT STREET WATERTOWN MA 02472 042731194 501 ( C ) (3) 41466 RESEARCH/PUBLIC EDUCATION ALZHEIMER'S ASSOCIATION RHODE ISLAND CHAPTER 245 WATERMAN STREET SUITE 306 PROVIDENCE RI 02906 050445962 501 ( C ) (3) 6279 RESEARCH/PUBLIC EDUCATION AMC CANCER RESEARCH CENTER 13001 E 17TH PLACE MS F-500 AURORA CO 80045 840402535 501 ( C ) (3) 46646 RESEARCH/PUBLIC EDUCATION AMERICAN CANCER SOCIETY NEW ENGLAND DIVISION 825 BROOK STREET 1-91 TECH CENTER ROCKY HILL CT 06067 050271570 501 ( C ) (3) 537917 RESEARCH/PUBLIC EDUCATION AMERICAN DIABETES ASSOCIATION CONNECTICUT 19 SPEEN STREET FRAMINGTON MA 01701 131623888 501 ( C ) (3) 248921 RESEARCH/PUBLIC EDUCATION AMERICAN HEART ASSOCIATION 122 EAST 42ND STREET 18TH FLOOR NEW YORK NY 10168 135613797 501 ( C ) (3) 194560 RESEARCH/PUBLIC EDUCATION AMERICAN KIDNEY FUND 145 PINELAWN ROAD SUITE 320 MELVILLE NY 11747 237124261 501 ( C ) (3) 11139 RESEARCH/PUBLIC EDUCATION AMERICAN LIVER FOUNDATION CONNECTICUT DIVISION 127 WASHINGTON AVENUE NORTH HAVEN CT 06473 362883000 501 ( C ) (3) 27920 RESEARCH/PUBLIC EDUCATION AMERICAN LUNG ASSOCIATION OF NEW ENGLAND 460 TOTTEN POND ROAD SUITE 400 WALTHAM MA 02451 060646594 501 ( C ) (3) 70535 RESEARCH/PUBLIC EDUCATION AMERICAN PARKINSON DISEASE ASSOCIATION CONNECTICUT CHAPTER 27 ALLENDALE DRIVE NORTH HAVEN CT 06473 131962771 501 ( C ) (3) 16359 RESEARCH/PUBLIC EDUCATION ARTHRITIS FOUNDATION NEW ENGLAND REGION 6 CHENELL DRIVE SUITE 260 CONCORD NH 03301 060672782 501 ( C ) (3) 56203 RESEARCH/PUBLIC EDUCATION ASTHMA AND ALLERGY FOUNDATION OF AMERICA NEW ENGLAND CHAPTER 109 HIGH AVENUE NEEDHAM MA 02494 042652894 501 ( C ) (3) 8354 RESEARCH/PUBLIC EDUCATION AUTISM SPEAKS 1060 STATE ROAD 2ND FLOOR PRINCETON NJ 08540 202329938 501 ( C ) (3) 120779 RESEARCH/PUBLIC EDUCATION BRAIN INJURY ALLIANCE OF CONNECTICUT 200 DAY HILL ROAD SUITE 250 WINDSOR CT 06095 061071490 501 ( C ) (3) 36869 RESEARCH/PUBLIC EDUCATION BRAIN INJURY ASSOCIATION OF MASSACHUSETTS 30 LYMAN STREET SUITE 10 WESTBOROUGH MA 01581 042753269 501 ( C ) (3) 6086 RESEARCH/PUBLIC EDUCATION CANCER RESEARCH INSTITUTE 55 BROADWAY SUITE 1802 NEW YORK NY 10006 131837442 501 ( C ) (3) 70877 RESEARCH/PUBLIC EDUCATION CHILDREN'S TUMOR FOUNDATION 268 SUMMER STREET LL BOSTON MA 02210 132298956 501 ( C ) (3) 12398 RESEARCH/PUBLIC EDUCATION COMMUNITY HEALTH CHARITIES OF ALABAMA 3918 MONTCLAIR ROAD SUITE 210 BIRMINGHAM AL 35213 581705677 501 ( C ) (3) 14927 RESEARCH/PUBLIC EDUCATION COMMUNITY HEALTH CHARITIES OF FLORIDA 3333 W PENSACOLA STREET BLDG 200 TALLAHASSEE FL 32304 593218006 501 ( C ) (3) 19254 RESEARCH/PUBLIC EDUCATION COMMUNITY HEALTH CHARITIES OF NEW YORK 1350 BROADWAY NEW YORK NY 10018 222570476 501 ( C ) (3) 15012 RESEARCH/PUBLIC EDUCATION COMMUNITY HEALTH CHARITIES OF PENNSYLVANIA 1536 MANTON STREET PHILADELPHIA PA 19146 251676478 501 ( C ) (3) 24516 RESEARCH/PUBLIC EDUCATION COMMUNITY HEALTH CHARITIES OF TENNESSEE 220 ATHENS WAY SUITE 480 NASHVILLE TN 37228 237456385 501 ( C ) (3) 6319 RESEARCH/PUBLIC EDUCATION COMMUNITY HEALTH CHARITIES OF TEXAS 16414 SAN PEDRO AVENUE SUITE 940 SAN ANTONIO TX 78232 750954584 501 ( C ) (3) 10309 RESEARCH/PUBLIC EDUCATION CROHN'S & COLITIS FOUNDATION OF AMERICA CONNECTICUT PO BOX 811 WATERFORD CT 06385 136193105 501 ( C ) (3) 74689 RESEARCH/PUBLIC EDUCATION CROHN'S & COLITIS FOUNDATION NEW ENGLAND CHAPTER 72 RIVER PARK STREET SUITE 202 NEEDHAM MA 02411 136193105 501 ( C ) (3) 18456 RESEARCH/PUBLIC EDUCATION CYSTIC FIBROSIS FOUNDATION CONNECTICUT CHAPTER 101 CENTERPOINT DRIVE SUITE 107 MIDDLETOWN CT 06457 060834391 501 ( C ) (3) 75518 RESEARCH/PUBLIC EDUCATION CYSTIC FIBROSIS FOUNDATION MASSACHUSETTSRHODE ISLAND CHAPTER 220 NORTH MAIN STREET SUITE 104 NATICK MA 01760 042297106 501 ( C ) (3) 16251 RESEARCH/PUBLIC EDUCATION EASTER SEALS CAPITAL REGION & EASTERN CONNECTICUT 100 DEERFIELD ROAD WINDSOR CT 06095 060662138 501 ( C ) (3) 37227 RESEARCH/PUBLIC EDUCATION EPILEPSY FOUNDATION MASSACHUSETTS RI NH & ME 540 GALLIVAN BLVD 2ND FLOOR BOSTON MA 02124 222505819 501 ( C ) (3) 6746 RESEARCH/PUBLIC EDUCATION EPILEPSY FOUNDATION OF CONNECTICUT 386 MAIN STREET MIDDLETOWN CT 06457 222535999 501 ( C ) (3) 50164 RESEARCH/PUBLIC EDUCATION HOSPICE & PALLIATIVE CARE FEDERATION OF MASSACHUSETTS 1420 PROVIDENCE HIGHWAY SUITE 277 NORWOOD MA 02062 222487513 501 ( C ) (3) 10724 RESEARCH/PUBLIC EDUCATION HUNTINGTON'S DISEASE SOCIETY OF AMERICA NEW ENGLAND CHAPTER 6 BOSTON ROAD SUITE 203A CHELMSFORD MA 01826 133349672 501 ( C ) (3) 10028 RESEARCH/PUBLIC EDUCATION JOHN D THOMPSON HOSPICE INSTITUTE OF EDUCATION TRAINING AND RESEARCH 100 DOUBLE BEACH ROAD BRANDFORD CT 06405 061003712 501 ( C ) (3) 55001 RESEARCH/PUBLIC EDUCATION JUVENILE DIABETES RESEARCH FOUNDATION NEW ENGLANDBAY STATE CHAPTER 60 WALNUT STREET WELLESLEY MA 02481 231907729 501 ( C ) (3) 24324 RESEARCH/PUBLIC EDUCATION JUVENILE DIABETES RESEARCH FOUNDATION NORTH CENTRAL CTW MA CHAPTER 20 BATTERSON PARK 3RD FLOOR FARMINGTON CT 06032 231907729 501 ( C ) (3) 169726 RESEARCH/PUBLIC EDUCATION LEA'S FOUNDATION FOR LEUKEMIA RESEARCH 150 TRUMBULL STREET 2ND FLOOR HARTFORD CT 06103 061520923 501 ( C ) (3) 29579 RESEARCH/PUBLIC EDUCATION LEUKEMIA & LYMPHOMA SOCIETY CONNECTICUT CHAPTER 372 DANBURY ROAD SUITE 200 WILTON CT 06897 135644916 501 ( C ) (3) 96793 RESEARCH/PUBLIC EDUCATION LEUKEMIA & LYMPHOMA SOCIETY MASSACHUSETTS CHAPTER 9 ERIE DRIVE NATICK MA 01760 135644916 501 ( C ) (3) 16705 RESEARCH/PUBLIC EDUCATION LUPUS FOUNDATION OF AMERICA CONNECTICUT CHAPTER 207 FARMINGTON SUITE 362 FARMINGTON CT 06032 237327744 501 ( C ) (3) 68997 RESEARCH/PUBLIC EDUCATION MARCH OF DIMES FOUNDATION MASSACHUSETTS CHAPTER 112 TURBPIKE ROAD SUITE 102 WESTBOROUGH MA 01582 131846366 501 ( C ) (3) 7225 RESEARCH/PUBLIC EDUCATION MARCH OF DIMES CONNECTICUT CHAPTER 500 WINDING BROOK DRIVE SUITE 8 GLASTONBURY CT 06033 131846366 501 ( C ) (3) 44997 RESEARCH/PUBLIC EDUCATION MENTAL HEALTH ASSOCIATION OF CONNECTICUT 61 SOUTH MAIN STREET SUITE 100 WEST HARTFORD CT 06107 060646593 501 ( C ) (3) 41214 RESEARCH/PUBLIC EDUCATION MUSCULAR DYSTROPHY ASSOCIATION 1952 WHITNEY AVENUE SUITE 220 HAMDEN CT 06517 131665552 501 ( C ) (3) 49928 RESEARCH/PUBLIC EDUCATION NAMI NEW HAMPSHIRE 400 WEST CUMMINGS PARK WOBURN MA 01801 222760743 501 ( C ) (3) 6447 RESEARCH/PUBLIC EDUCATION NATIONAL KIDNEY FOUNDATION 85 ASTOR AVENUE SUITE 2 NORWOOD MA 02062 131673104 501 ( C ) (3) 49727 RESEARCH/PUBLIC EDUCATION NATIONAL MULTIPLE SCLEROSIS SOCIETY CONNECTICUT CHAPTER 659 TOWER AVENUE FIRST FLOOR HARTFORD CT 06112 060792055 501 ( C ) (3) 133452 RESEARCH/PUBLIC EDUCATION NATIONAL MULTIPLE SCLEROSIS SOCIETY GREATER NEW ENGLAND CHAPTER 101A FIRST AVENUE SUITE 6 WALTHAM MA 02451 042178884 501 ( C ) (3) 7814 RESEARCH/PUBLIC EDUCATION NATIONAL MULTIPLE SCLEROSIS SOCIETY RHODE ISLAND CHAPTER 205 HOLLENE ROAD SUITE 209 WARWICK RI 02886 050271809 501 ( C ) (3) 5740 RESEARCH/PUBLIC EDUCATION HEALTHY EYES ALLIANCE (FORMERLY PREVENT BLINDNESS TRI-STATE 101 WHITNEY AVENUE NEW HAVEN CT 06510 060706741 501 ( C ) (3) 23150 RESEARCH/PUBLIC EDUCATION SICKLE CELL DISEASE ASSOCIATION OF AMERICA SOUTHERN CONNECTICUT 752 EAST MAIN STREET BRIDGEPORT CT 06608 222699876 501 ( C ) (3) 11345 RESEARCH/PUBLIC EDUCATION SPECIAL OLYMPICS CONNECTICUT 2666 STATE STREET SUITE 1 HAMDEN CT 06517 237099756 501 ( C ) (3) 78344 RESEARCH/PUBLIC EDUCATION ST JUDE CHILDREN'S RESEARCH HOSPITAL 501 ST JUDE PLACE MEMPHIS TN 38105 351044585 501 ( C ) (3) 213215 RESEARCH/PUBLIC EDUCATION SUSAN G KOMEN FOR THE CURE CONNECTICUT AFFILIATE 74 BATTERSON PARK ROAD FARMINGTON CT 06032 752844629 501 ( C ) (3) 153807 RESEARCH/PUBLIC EDUCATION SUSAN G KOMEN FOR THE CURE MASSACHUSETTS AFFILIATE 89 SOUTH STREET SUITE 406 BOSTON MA 02111 752854961 501 ( C ) (3) 31403 RESEARCH/PUBLIC EDUCATION UNITED CEREBRAL PALSY OF SOUTHERN CONNECTICUT 94 SOUTH TURNPIKE ROAD WALLINGFORD CT 06492 061055688 501 ( C ) (3) 24781 RESEARCH/PUBLIC EDUCATION 59 FORM 990, PART VI, SECTION B, LINE 11 THE CHIEF FINANCIAL OFFICER 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. TOP 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 TOP 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 CHAIRMAN OF THE BOARD ALSO APPROVES AND SIGNS OFF ON ANY SALARY ACTION OF A DIRECT REPORT OF THE PRESIDENT/CEO. 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.