2013-04-24T09:30:31-05:00 2012-09-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2011-10-01 042703281 GIRL SCOUTS OF EASTERN MASSACHUSETTS INC GIRL 6174821078 95 BERKELEY STREET BOSTON MA 02116 RUTH BRAMSON 6174821078 2013-04-16 1 CARLA M MCCALL CPA P00535908 5083669100 2013-04-09 2011 2016-02-25 16:41:14Z RUTH BRAMSON 95 BERKELEY STREET BOSTON MA 02116 27077191 0 X WWW.GIRLSCOUTSEASTERNMASS.ORG X 1980 MA GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 23 23 457 17897 18795 5211 1503397 1666057 2729529 2789249 823191 870576 6945414 7348015 12001531 12673897 196038 238000 0 0 7523774 7660940 0 0 1033089 4003074 4380340 11722886 12279280 278645 394617 19746651 20890584 1250356 1094438 18496295 19796146 X GIRL SCOUTING BUILDS GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. 0 0 5804245 176360 2284493 CAMP: GIRL SCOUTS OF EASTERN MASSACHUSETTS OFFERS 4 RESIDENT, 9 DAY, AND 3 FAMILY CAMP PROGRAMS FOR GIRLS AGES 6-17. LAST YEAR ALMOST 7,000 GIRLS PARTICIPATED IN THE CAMP PATHWAY. OUR CAMPS ARE LOCATED THROUGHOUT EASTERN MASSACHUSETTS AND IN CENTRAL AND SOUTHERN NEW HAMPSHIRE. GIRL SCOUT CAMP IS A SAFE, FUN AND AFFORDABLE OPTION FOR SUMMER. THERE ARE FOUR RESIDENT CAMPS EACH SPECIALIZING IN A CERTAIN ACTIVITY. CAMP FAVORITE IS KNOWN FOR ITS SAILING; CAMP WIND-IN-THE-PINES IS THE ADVENTURE CAMP AND IS FOR THE GIRL WHO LIKES TO GO ROCK CLIMBING, WHITE WATER RAFTING OR PARTICIPATE IN THE ROPES COURSE; CAMP RUNELS IS FOR THE INNER ARTIST; AND CAMP WABASSO IS FOR ALL OF OUR HORSE LOVERS! RESIDENT CAMP SESSIONS GENERALLY RUN ONE OR TWO WEEKS. GIRL SCOUTS OF EASTERN MASSACHUSETTS OFFERS AN EXCITING AND CREATIVE SUMMER DAY CAMP PROGRAM FOR GIRLS ENTERING GRADES 1-12. CAMPERS WILL HAVE A REWARDING EXPERIENCE WHETHER THEY COME FOR ONE WEEK OR ALL SEVEN. EACH WEEK HAS A THEME, AND CAMP WILL INCLUDE SOME ACTIVITIES RELATED TO IT, AS WELL AS SWIMMING, SINGING, ARTS AND CRAFTS, NATURE, OUTDOOR SKILLS AND COOKOUTS. THERE ARE ALSO TWO FAMILY CAMP LOCATIONS TO CHOOSE BETWEEN: CAMP MENOTOMY ON LAKE WINNIPESAUKEE IN NEW HAMPSHIRE, AND CAMP FAVORITE ON CAPE COD IN MASSACHUSETTS. FAMILIES SWIM, LEARN TO CANOE OR TAKE OFF ON A LAKE ADVENTURE. SUMMER CAMP ENCOURAGES CHILDREN TO TRY NEW THINGS, FEEL GOOD ABOUT THEMSELVES AND EXPERIENCE ACTIVITIES THAT THEY WOULD NOT NORMALLY BE OFFERED, SUCH AS SAILING, CREATIVE ARTS, HORSEBACK RIDING, DRAMA, ROPES COURSES, TEAM ACTIVITIES AND MUCH MORE. WITH CAMP SETTINGS SPANNING FROM THE WOODS OF NEW HAMPSHIRE TO THE SEACOAST OF CAPE COD, THERE IS SOMETHING FOR EVERYONE. 1879681 18298 7886943 PROGRAMMING: GIRL SCOUT PROGRAMTHE GIRL SCOUT LEADERSHIP EXPERIENCE IS INCLUSIVE AND EMPOWERING, ENCOURAGING EXPERIENTIAL AND COOPERATIVE LEARNING. GIRLS WANT TO BE THE KIND OF LEADER WHO "STANDS UP FOR HER BELIEFS AND VALUES," AND "TRIES TO CHANGE THE WORLD FOR THE BETTER." THROUGH ACTIVITIES THAT BUILD SELF-CONFIDENCE, CREATIVE DECISION-MAKING SKILLS AND TEAMWORK, GIRLS DEVELOP REAL-WORLD LEADERSHIP ABILITIES THAT WILL LAST THEM A LIFETIME. BY WORKING TOWARD EARNED AWARDS, GIRLS SET GOALS AND BUILD TEAM SPIRIT AND COMMUNICATION SKILLS. IN ADDITION TO THE CORE GIRL SCOUT PROGRAM CENTERED ON GIRL SCOUT LEADERSHIP JOURNEYS AND SKILL BUILDING BADGES, GIRL SCOUTS OF EASTERN MASSACHUSETTS OFFERS A ROBUST SELECTION OF PROGRAM OFFERINGS WHICH GIVE GIRLS THE OPPORTUNITY TO TRY A VARIETY OF ACTIVITIES IN AN INDOOR AND OUT-OF-DOOR ENVIRONMENT. IN THE ULTIMATE GUIDE (THE PROGRAM BOOK) ONE CAN FIND MORE THAN 200 ADDITIONAL ACTIVITIES WHICH ROUND OUT A GIRL'S EXPERIENCE. LAST YEAR MORE THAN 25,000 GIRLS ATTENDED ULTIMATE GUIDE PROGRAM OFFERINGS AND MORE THAN 40,000 PARTICIPATED IN THE GIRL SCOUT PROGRAM. 2346712 43342 13080 FAB FACTOR: OUR 40 WEEK FAB FACTOR PROGRAM SERVES LOW-INCOME GIRLS BETWEEN THE AGES OF 5-18 RESIDING IN URBAN NEIGHBORHOODS. THE 'FAB' FACTOR PROGRAM ENCOURAGES THE GIRLS TO DISCOVER THEIR INNER FABULOUSNESS; WHETHER IT BE HER PROFICIENCY IN MATH OR THE ABILITY TO SPEAK CONFIDENTLY ON ISSUES WHICH SHE FINDS IMPORTANT. WHATEVER SHE DISCOVERS, SHE WILL HAVE THE CONFIDENCE AND BE EMPOWERED TO MAKE A DIFFERENCE. THE PROGRAM FOCUSES ON 4 MODULES, FINANCIAL LITERACY (FINANCE AND BANKING), HEALTH AND FITNESS (FIT AND BEAUTIFUL), LEADERSHIP ('F'ARAOHS AND BEACONS), AND THE STEM DISCIPLINES (FRACTIONS, FIXTURES AND BYTES, BEAKERS). WE PARTNER WITH COMMUNITY AGENCIES THAT HAVE FULFILLED OUR CRITERIA OF NEED REQUIREMENT AND ARE LOCATED IN ONE OF OUR 16 TARGETED COMMUNITIES. THESE COMMUNITIES ARE AMONG THOSE:- WITH THE HIGHEST MA TEEN PREGNANCY RATES - WHERE JUVENILE ASSAULTS BY GIRLS ARE MORE LIKELY TO TAKE PLACE BASED ON A COMBINATION OF YOUTH RISK BEHAVIOR, PUBLIC SAFETY AND CRIME DATA - WHERE 9TH -12TH GRADE HS DROPOUT RATES ARE WORSE THAN THE STATE AVERAGE - WHERE THE POPULATION OF LOW-INCOME STUDENTS IS HIGHER THAN THE STATE AVERAGE THE 'FAB' FACTOR PROGRAM WAS DEVELOPED WITH A BELIEF THAT WITH A TARGETED CURRICULUM, CONSISTENT ACCESS TO CARING ADULTS, AND WITH THE IMPLEMENTATION OF THE GIRL SCOUT LEADERSHIP MODEL, AN INCREDIBLE DIFFERENCE CAN BE MADE IN THE LIVES OF THESE YOUNG GIRLS. LAST YEAR 2,526 GIRLS WERE SERVED SPECIFICALLY THROUGH 'FAB' FACTOR. 10030638 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 457 1 1 1 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X X NANCY LEWIS 6174821078 95 BERKELEY STREET BOSTON MA 02116 MARGARET STEVENS 10.00 X X 0 0 0 THERESA BROCKELMAN 5.00 X X 0 0 0 WENDI HAYNES 5.00 X X 0 0 0 CAROLE COWAN 1.00 X 0 0 0 KIM FURNALD 1.00 X 0 0 0 RICHARD GOETTLE 5.00 X 0 0 0 NANCY MOBLEY 1.00 X 0 0 0 RONALD O'CONNELL 5.00 X 0 0 0 MELISSA PALMER 1.00 X X 0 0 0 PAT ROMEO-GILBERT 1.00 X 0 0 0 MARY SHAPIRO 5.00 X X 0 0 0 COLLEEN O'KEEFE 5.00 X 0 0 0 BEA MAH HOLLAND 1.00 X 0 0 0 JOANNE JOHNSON 5.00 X 0 0 0 HEATHER LANTZ 1.00 X 0 0 0 MARY CREALESE 1.00 X 0 0 0 SONIA KWON 1.00 X 0 0 0 DIANE LONGTIN 1.00 X 0 0 0 CHRIS MCINTOSH 1.00 X 0 0 0 DAWN MORRIS 1.00 X 0 0 0 JANE PUFFER 5.00 X 0 0 0 DANIELLE SHEER 1.00 X 0 0 0 JACKIE GLENN 1.00 X 0 0 0 RUTH N BRAMSON 40.00 X 211737 0 1070 BARBARA FORTIER 40.00 X 127822 0 7170 NANCY LEWIS 40.00 X 123763 0 5464 MARTHA WALDRON 40.00 X 117261 0 2342 VIOLET APPLE 40.00 X 137504 0 5516 MARY TIERNAN 40.00 X 118641 0 5407 836728 0 26969 6 0 1 0 0 475890 449774 740393 1666057 CAMPING 900099 2142124 2142124 GIRL PROGRAMS 900099 583866 583866 OTHER PROGRAM 900099 42512 42512 VOLUNTEER PROGRAMS 900099 20747 20747 2789249 265029 265029 14024673 13419126 605547 605547 605547 89925 449774 155972 -66047 -66047 8113916 828196 7285720 7266925 18795 OTHER REVENUE 900099 128342 128342 128342 12673897 10184516 18795 804529 238000 238000 493014 201091 178797 113126 5697040 4832572 319885 544583 871953 717447 68970 85536 598933 490177 45501 63255 38101 38101 43841 43841 41568 41568 282260 205931 53880 22449 701559 529843 88573 83143 668405 487414 135679 45312 192460 160850 23457 8153 110613 80768 21613 8232 408983 298635 79911 30437 231933 172465 43065 16403 PROGRAM EXPENSES 1493201 1493201 EQUIPMENT COSTS 157437 114958 30762 11717 MEMBERSHIP DUES 9979 7286 1950 743 12279280 10030638 1215553 1033089 554874 497743 2458679 2127005 61431 61429 88960 91577 313684 356252 184288 195844 16346515 10583908 6046127 5762607 9900024 11646929 46812 47358 91772 103840 19746651 20890584 1095450 969835 154906 124603 1250356 1094438 X 15514422 16652295 770343 899313 2211530 2244538 18496295 19796146 19746651 20890584 X 394617 905234 X 0 1 1 X 0 X 646004 1202569 1429492 1465842 1734837 6478744 2381633 2363467 2651171 2729529 2789249 12915049 3027637 3566036 4080663 4195371 4524086 19393793 0 0 0 19393793 309090 365199 305547 293729 265029 1538594 309090 365199 305547 293729 265029 1538594 4952 4923 4260 10486 19084 43705 48108 35981 104787 93508 128342 410726 3389787 3972139 4495257 4593094 4936541 21386818 0.90680 0.90760 0.07190 0.07160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 45.00 0 0 0 1 0 0.00 0 2456322 20940 288797 1150 2764909 2478326 12510 -32423 2091 2456322 2392762 20025 81462 15923 2478326 3094308 10000 -652907 58639 2392762 0.77000 0.23000 0 0 1362800 1362800 11239120 7543554 3695566 81371 81371 0 2333102 2040685 292417 1330122 918298 411824 5762607 12673897 12279280 394617 893166 12068 905234 1299851 14010369 893166 472806 12068 1378040 12632329 41568 41568 12673897 12710518 472806 472806 12237712 41568 41568 12279280 DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: THE GIRL SCOUTS OF EASTERN MASSACHUSETTS, INC. DID NOT INCUR ANY EXPENSES OR GENERATE ANY REVENUE ON THE CONSERVATION EASEMENT DURING THE YEAR. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: GSEM'S ENDOWMENT FUNDS ARE TO BE USED FOR THE FOLLOWING DONOR DESIGNATED PURPOSES: PROGRAM AND PROPERTY PROJECTS FINANCIAL AID GIRL SCOUTING IN VARIOUS INDIVIDUAL TOWNS DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: UNCERTAIN TAX POSITION FOOTNOTE: THE COUNCIL FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD, WHICH REQUIRES THE COUNCIL TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF SEPTEMBER 30, 2012 AND 2011, THE COUNCIL DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 12,068. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 12,068. LEADING WOMEN 208193 196343 11850 24445 7277 FOREVER GREEN GALA 331506 253431 78075 66412 57838 539699 449774 89925 90857 65115 155972 -66047 1 CAMPERSHIPS 452 151234 FAIR MARKET VALUE PROGRAM AWARDS 325 46838 FAIR MARKET VALUE MEMBERSHIP 3958 39928 FAIR MARKET VALUE PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GIRL SCOUTS OF EASTERN MASSACHUSETTS, INC. DOES NOT MAKE GRANTS TO INDIVIDUALS BUT DOES PROVIDE FINANCIAL ASSISTANCE TO INDIVIDUALS TO HELP THEM TO BECOME MEMBERS, ATTEND OUR PROGRAMS OR ENROLL IN CAMP. WE USE THE FEDERAL POVERTY GUIDELINES AND BASED ON THE COST OF THE EVENT, INDIVIDUALS ARE GRANTED CAMP FUNDING AWARDS, OR FINANCIAL ASSISTANCE TO OTHER PROGRAMS. WE WILL ALSO PAY THE MEMBERSHIP FEE REQUIRED BY GSUSA TO ENROLL A GIRL IN GIRL SCOUTING. THE FORMS ARE FILED AND KEPT. THERE IS A RECORD FOR EACH GIRL WHO IS PROVIDED FINANCIAL ASSISTANCE. FILES ARE RETAINED BASED ON OUR RETENTION POLICY. X X X X 1 0 0 0 0 0 0 0 0 RUTH N BRAMSON 211737 0 0 0 0 0 0 0 1070 0 212807 0 0 0 PART I, LINE 4A MARTHA WALDRON, CHIEF MARKETING OFFICER, WAS EMPLOYED THROUGH FEBRUARY 2012. SUBSEQUENT TO HER TERMINATION, SHE RECEIVED A SEVERANCE PACKAGE THAT COVERED FOUR MONTHS OF WAGES, HEALTH AND DENTAL BENEFITS TOTALING $38,993. ORGANIZATION MISSION STATEMENT FORM 990, PART I, LINE 1 THE MISSION OF THE GIRL SCOUTS IS TO BUILD GIRLS OF COURAGE, CONFIDENCE AND CHARACTER, WHO MAKE THE WORLD A BETTER PLACE. GIRL SCOUTS PROVIDES GIRLS WITH THE OPPORTUNITY TO DISCOVER THEIR WORLD, CONNECT WITH AND BUILD AN UNDERSTANDING FOR OTHERS AND TAKE ACTION TO MAKE THE WORLD A BETTER PLACE. GIRL SCOUTS OF EASTERN MASSACHUSETTS TODAY SERVES 178 COMMUNITIES COMPOSED OF 41,000 GIRLS RANGING IN AGES FROM FIVE TO 17 AND NEARLY 18,000 ADULT VOLUNTEERS. ONE OF EVERY SEVEN GIRLS IN EASTERN MASSACHUSETTS IS A GIRL SCOUT, ESTABLISHING US AS THE LARGEST GIRL-SERVING ORGANIZATION IN MASSACHUSETTS. THE GIRL SCOUTS OF EASTERN MASSACHUSETTS IS A MULTIFACETED ORGANIZATION PROVIDING GIRLS THE OPPORTUNITY FOR DIVERSE PROGRAMMING. WITH THE CHANGING TIMES, GIRL SCOUTS IS PROVIDING SIX DIFFERENT OUTLETS FOR GIRLS TO HAVE THE 'GIRL SCOUT EXPERIENCE.' GIRLS CAN PARTICIPATE THROUGH CAMPS, EVENTS, SERIES (PROGRAM SESSIONS), TRAVEL, VIRTUAL AND TROOPS. BY BEING A MULTIDIMENSIONAL ORGANIZATION, GIRL SCOUTS IS ENSURING THAT EVERY GIRL HAS AN OPPORTUNITY TO PARTICIPATE. WHAT SETS THE GIRL SCOUTS APART FROM OTHER ORGANIZATIONS IS OUR GIRL-LED FOCUS; THIS MEANS GIRLS, WITH THE HELP FROM ADULT VOLUNTEERS AND STAFF MEMBERS, CREATE THEIR OWN AGENDAS FOR PROGRAMMING. FORM 990, PART VI, SECTION A, LINE 6 ALL ADULT VOLUNTEERS AND GIRLS FOURTEEN (14) YEARS OF AGE AND OVER WHO ARE MEMBERS OF THE GIRL SCOUT MOVEMENT REGISTERED THROUGH THE COUNCIL ARE ELIGIBLE TO BE MEMBERS OF THE COUNCIL. ALL MEMBERS OF THE COUNCIL SHALL BE VOTING MEMBERS; THE VOTING MEMBERS OF THE COUNCIL SHALL CONSIST OF: 1.02.1 DELEGATES ELECTED BY REGIONS (AS DEFINED IN ARTICLE V); 1.02.2 VOTING MEMBERS OF THE BOARD OF DIRECTORS (AS SET FORTH IN ARTICLE IV, SECTION 4.02, EXCLUDING GIRL MEMBERS) 1.02.3 MEMBERS OF THE COUNCIL NOMINATING AND DEVELOPMENT COMMITTEE; AND 1.02.4 DELEGATES ELECTED TO THE NATIONAL COUNCIL OF GIRL SCOUTS OF THE USA AS DEFINED IN ARTICLE VI. THE TOTAL NUMBER OF VOTING MEMBERS SHALL BE NO FEWER THAN NINETY-TWO (92), AND AT LEAST THREE-QUARTERS (3/4) OF THE VOTING MEMBERS SHALL BE DELEGATES ELECTED BY THE REGIONS. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS OF THE COUNCIL SHALL: 1.03.1 ELECT, AS SET FORTH IN ARTICLE III, SECTION 3.01 OF THESE BYLAWS, THE OFFICERS OF THE COUNCIL (EXCEPT THE CHIEF EXECUTIVE OFFICER) AND OTHER OFFICERS AS PROVIDED FOR IN ARTICLE III, SECTION 3.02; THE MEMBERS AT LARGE OF THE BOARD OF DIRECTORS; THE MEMBERS OF THE COUNCIL NOMINATING AND DEVELOPMENT COMMITTEE; AND THE DELEGATES AND THE PERSONS TO FILL VACANCIES AMONG DELEGATES TO THE NATIONAL COUNCIL OF GIRL SCOUTS OF THE U.S.A; 1.03.2 SUGGEST THE GENERAL LINES OF DIRECTION FOR GIRL SCOUTING LOCALLY BY RECEIVING AND ACTING UPON REPORTS OF THE BOARD OF DIRECTORS AND BY GIVING GUIDANCE TO THE BOARD; 1.03.3 BE AUTHORIZED TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS, EXCEPT AS STATED IN ARTICLE XI OF THESE BYLAWS; 1.03.4 BE AUTHORIZED TO TAKE ALL OTHER ACTIONS WITHIN THE RESPONSIBILITIES OF THE MEMBERS OF THE COUNCIL AND REQUIRING A VOTE OF THE MEMBERS OF THE COUNCIL; 1.03.5 CONDUCT SUCH OTHER BUSINESS AS MAY FROM TIME TO TIME COME BEFORE THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE AND, ONCE APPROVED BY THAT COMMITTEE, WILL BE DISTRIBUTED TO THE FULL BOARD VIA E-MAIL. AT A SUBSEQUENT BOARD MEETING THE BOARD WILL VOTE TO ACCEPT THE 990. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE BOARD IS ASKED TO REVIEW AND SIGN OFF ON THE CONFLICT OF INTEREST POLICY. A STATEMENT IS SUBMITTED BY EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 THE CEOS ANNUAL PERFORMANCE GOALS ARE SET AND REVIEWED BY THE PERSONNEL COMMITTEE. COMPENSATION IS DETERMINED BY THE PERSONNEL COMMITTEE AND IS BASED ON COMPARISONS TO OTHER SIMILARLY SIZED GIRL SCOUT COUNCILS, SIMILARLY SIZED AND MISSIONED NOT FOR-PROFIT ORGANIZATIONS IN THE GREATER BOSTON AREA, AND BALANCED AGAINST BUDGETARY REALITIES AND EXECUTIVE COMPENSATION TRENDS IN THE NOT-FOR-PROFIT SECTOR. GSEM, WITH THE ASSISTANCE OF GIRL SCOUTS OF THE UNITED STATES OF AMERICA (GSUSA), HAS ESTABLISHED SALARY GRADES AND BANDS FOR ALL POSITIONS. GSEM (THROUGH ITS HUMAN RESOURCES DIRECTOR) REVIEWS COMPARABLE INDUSTRY DATA TO DETERMINE COMPENSATION FOR KEY POSITIONS, INCLUDING THE CEO. GSUSA PROVIDES ANNUAL UPDATES ON INCREASES TO THE SALARY GRADES. COMPENSATION FOR OTHER POSITIONS IS BASED ON THESE SALARY GRADES, INTERNAL EQUITY CONSIDERATIONS, AND BUDGETARY CONSIDERATIONS, AND IS MADE BY THE CEO AND/OR CHIEF OFFICER FOR THE FUNCTION, AND THE HUMAN RESOURCES DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS ARE POSTED ON THE WEB SITE. CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 893,166. CHANGE IN CARRYING VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 12,068. TOTAL TO FORM 990, PART XI, LINE 5: 905,234.