2011-02-11T14:57:17-06:00 2010-06-30 RUBINO & MCGEEHIN CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 20817 990 2009-07-01 362167755 INTERNATIONAL CITYCOUNTY MANAGEMENT ASSOCIATION INTE 2022894262 777 NORTH CAPITOL ST NE No 500 WASHINGTON DC 200024201 ROBERT O'NEILL 2022894262 2011-02-11 1 JENNY E HERRERA CPA 3015643636 2009 2016-02-24 21:20:13Z ROBERT O'NEILL 777 N CAPITOL ST NE WASHINGTON DC 20002 35198121 0 X WWW.ICMA.ORG X 1914 IL TO CREATE EXCELLENCE IN LOCAL GOVERNANCE 20 20 163 9 104870 -32203 2005571 1346181 28846908 30564574 769643 715299 1321970 1395732 32944092 34021786 400124 348333 0 17573997 17708732 0 106947 14573321 15988723 32547442 34045788 396650 -24002 13068274 11812222 7641436 6373015 5426838 5439207 THE INTERNATIONAL CITY/COUNTY MANAGEMENT ASSOCIATION'S (ICMA) MISSION IS TO CREATE EXCELLENCE IN LOCAL GOVERNANCE BY ADVOCATING AND DEVELOPING THE PROFESSIONAL MANAGEMENT OF LOCAL GOVERNMENT WORLDWIDE. 0 0 20236908 330489 22996464 SERVICES TO LOCAL GOVERNMENTS:ICMA OFFERS INTERNATIONAL AND DOMESTIC TECHNICAL ASSISTANCE, CONSULTING SERVICES, AND PERFORMANCE MANAGEMENT (CPM). ICMA OFFERED CONSULTING SERVICES IN THE AREAS OF PUBLIC SAFETY AND MANAGEMENT SERVICES AND SECURED 25 NEW CONTRACTS INCLUDING A MAJOR PROJECT IN LATIN AMERICA, MADE A PRESENTAION IN SPAIN ON MAJOR PUBLIC SAFETY INITIATIVES, AND MADE CONTACTS IN CHINA VIA PARTNERSHIP WITH IPMA-HR. IN PERFORMANCE MANAGEMENT ICMA REFINED CPM'S APPROACH TO PROMOTING ANALYSIS AND APPLICATION OF PERFORMANCE INFORMATION AMONG PARTICIPANTS BY SHIFTING FROM PREPARED DASHBOARD REPORTS TO CUSTOM DASHBOARD DEVELOPMENT WORKSHOPS, WORKED ON DEVELOPMENT OF A NEW ONLINE DATA ANALYSIS TOOL (SCHEDULED FOR RELEASE IN EARLY 2011) BOOSTING WEBINAR OFFERINGS, AND ADDING MANY OF CPM'S 'WHAT WORKS' CASE STUDIES TO THE KNOWLEDGE NETWORK. THE NATIONAL RESEARCH CENTER PARTNERSHIP CONTINUED TO PROVIDE LOCAL GOVERNMENTS WITH ACCESS TO HIGH-QUALITY, LOW COST NATIONAL CITIZEN SURVEY AS A MEANS TO GET FEEDBACK FROM THEIR RESIDENTS REGARDING THE QUALITY OF LOCAL GOVERNMENT SERVICES. IN INTERNATIONAL PROGRAMS ICMA EXPANDED ITS PORTFOLIO TO 17 PROGRAMS IN 16 COUNTRIES, INCLUDING A NEW MAJOR PROGRAM IN AFGHANISTAN. ICMA MADE A POSITIVE IMPACT ON THOUSANDS OF CITIZENS' LIVES THROUGH PROGRAMS THAT IMPROVE THE WATER SUPPLY AND ENHANCE THE EFFECTIVENESS OF NEIGHBORHOOD COUNCILS. ICMA CONTINUED AS A PROMINENT PLAYER IN THE INTERNATIONAL ARENA, INCLUDING A STRONG PRESENCE AT KEY LOCAL GOVERNMENT CONFERENCES AND BY MANITAINING ONGOING DIALOGUE WITH INTERNATIONAL DONORS AND OTHER INFLUENTIAL ORGANIZATIONS. IN DOMESTIC PROGRAMS THE CENTER FOR SUSTAINABLE COMMUNITIES COMPLETED THE FIVE-YEAR SMART GROWTH NETWORK COOPERATIVE AGREEMENT WITH THE U.S. ENVIRONMENTAL PROTECTION AGENCY IN JUNE 2010 AND PUBLISHED "PUTTING SMART GROWTH TO WORK IN RURAL COMMUNITIES" WHICH HAS BEEN WELL RECEIVED WITH SEVERAL THOUSAND DOWNLOADS FROM ICMA'S WEBSITE. ICMA SUCCESSFULLY HOSTED BROWNFIELDS 2009 IN NEW ORLEANS, ATTRACTING MORE THAN 5,000 REGISTRANTS, AND SUCCESSFULLY COMPLETED THE ICMA PUBLIC LIBRARY INNOVATON GRANT PROGRAM FUNDED BY THE BILL AND MELINDA GATES FOUNDATION. PARTNERSHIPS WITH ICMA-RC AND WITH CIGNA WERE RENEWED TO HELP EXPAND ICMA'S HIGH QUALITY PROFESIONAL DEVELOPMENT AND CONTINUING EDUCATION PROGRAMS. ICMA CONTINUED WORK ON PROJECTS WITH SUPPORT FROM THE BILL AND MELINDA GATES FOUNDATION, ANNIE E. CALSEY FOUNDATION, AND ALFRED P. SLOAN FOUNDATION. 2105293 17844 1570459 PROFESSIONAL DEVELOPMENT: PROFESSIONAL DEVELOPMENT IS OFFERED THROUGH THE ANNUAL CONFERENCE, ICMA UNIVERSITY, WORKSHOPS, AND LOCAL GOVERNMENT TRAINING. THE 2009 ANNUAL CONFERENCE TOOK PLACE IN MONTREAL, CANADA, WHICH RECEIVED AN OVERALL RATING OF VERY GOOD OR EXCELLENT FROM 85.6% OF EVALUATION SURVEY RESPONDENTS. ICMA LAUNCHED ITS FIRST VIRTUAL ANNUAL CONFERENCE IN MONTREAL WHICH RECEIVED AN OVERALL RATING OF 4 OUT 5. ICMA UNIVERSITY PROVIDED 23 SENIOR MANAGERS WITH THE ICMA GETTYSBURG LEADERSHIP INSTITUTE EXPERIENCE. ICMA PRODUCED 25 WEB CONFERENCES AND FIVE WEB WORKSHOPS, AND OFFERED WORKSHOPS TO A TOTAL OF 144 PAID PARTICIPANTS AT FOUR REGIONAL SUMMITS. EACH SUMMIT INCLUDED THE ICMA UNIVERSITY WORKSHOP "COMMUNITY: THE STRUCTURE OF BELONGING." 1883147 1623359 INFORMATION:INFORMATION IS PROVIDED TO THE MEMBERS THROUGH PUBLISHING, PM MAGAZINE, SURVEY RESEARCH, AND KNOWLEDGE NETWORK. ICMA PUBLISHED THE "MUNICIPAL YEAR BOOK 2010" WHICH INCLUDED TWO ARTICLES RELATED TO THE ECONOMY: ONE ARTICLE STUDIES TRENDS IN APPROACHES TO LOCAL ECONOMIC DEVELOPMENT AND THE OTHER STUDIES THE EFFECTS OF THE CURRENT FISCAL CRISIS ON COMMUNITIES THROUGHOUT THE UNITED STATES. ICMA ALSO PUBLISHED "HUMAN RESOURCE MANAGEMENT: AN ESSENTIAL GUIDE, 3RD EDITION, A COMPLETELY UPDATED LOOK AT TODAY'S COMPLEX HUMAN RESOURCE ISSUE" AS WELL AS "CAPITAL BUDGETING AND FINANCE: A GUIDE FOR LOCAL GOVERNMENTS, 2ND EDITION." THE IQ REPORT SUBSCRIPTION SERIES WAS REDESIGNED, LAUNCHING WITH THE NEW NAME "INFOCUS." ICMA CONTINUED TO OFFER NEW BOOKS ON AMAZON.COM AND CONTRACTED/DEVELOPED MORE THAN 10 BOOKS FOR FUTURE PUBLICATION. USING READER INPUT ICMA LAUNCHED A COMPLETELY REDESIGNED PM MAGAZINE AS OF THE SEPTEMBER 2009 ISSUE. A NATIONAL SURVEY WAS CONDUCTED FOR POLICE AND FIRE PERSONNEL EXPENDITURE, ECONOMIC DEVELOPMENT SURVEY, SUSTAINABILITY SURVEY. ICMA PARTICIPATED ON THE SURVEY ADVISORY COMMITTEE TO DEVELOP A FOLLOW UP SURVEY ON THE MATURING OF AMERICA. THE KNOWLEGE NETWORK CONTINUED TO GROW AND PROFESSIONALS FROM ALL LEVELS AND FUNCTIONS IN LOCAL GOVERNMENT ARE ACTIVELY EXCHANGING KNOWLEDGE AND NETWORKING. FUNCTIONALITY ENHANCEMETNS WERE ADDED TO MAINTAIN BLOGS AND NEW FUNCTIONALITY WAS PLANNED THAT WILL INCLUDE THE ABILITY TO FORM PERSONAL NETWORKS. ICMA CONTINUED TO PARTNER WITH ALLIANCE OF INNOVATION ON THE KNOWLEDGE NETWORK. 598565 BRAND & ADVOCACY 1550573 5166320 MEMBERSHIP RENEWAL & SERVICES 225002 OTHER 2374140 5166320 26599488 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 133 0 1 163 1 1 1 1 AF ET LE ID IZ 0 0 0 0 0 20 20 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 AZ AR CA CT IL ME MA MS NH NJ NM NC OK OR PA TN UT WA WI AK CO ND SC HI X MINI AGGARWAL 2022894262 777 NORTH CAPITAL ST NE STE 500 WASHINGTON DC 20002 DARNELL EARLEY 5.00 X X 0 0 0 DAVE CHILDS 5.00 X X 0 0 0 DAVE LIMARDI 5.00 X X 0 0 0 MIKE BAKER 5.00 X X 0 0 0 JIM BENNETT 5.00 X X 0 0 0 RICK CORTES 5.00 X X 0 0 0 NOELENE DUFF 5.00 X X 0 0 0 SIMON FARBROTHER 5.00 X X 0 0 0 MATT FULTON 5.00 X X 0 0 0 SCOTT HANCOCK 5.00 X X 0 0 0 HEATHER HARPER 5.00 X X 0 0 0 CHERYL HILVERT 5.00 X X 0 0 0 BRUCE MOORE 5.00 X X 0 0 0 THOMAS H MUEHLENBECK 5.00 X X 0 0 0 CHARLES PENNY 5.00 X X 0 0 0 KAREN PINKOS 5.00 X X 0 0 0 MIKE WALKER 5.00 X X 0 0 0 ROBERT O'NEILL 37.50 X 335167 0 51721 UMA RAMESH 37.50 X 175376 0 31256 ELIZABETH KELLAR 37.50 X 237700 0 35926 DAVID GROSSMAN 37.50 X 171955 0 2628 WAYNE SOMMER 37.50 X 172219 0 31282 RONALD ENZWEILER 37.50 X 320976 0 6324 ROBERT KATZ 37.50 X 311690 0 0 JOHN SLOTA 37.50 X 229437 0 1197 MARK GRUB 37.50 X 174503 0 6679 C SCOTT JOHNSON 37.50 X 195545 0 0 2324568 0 167013 32 0 1 0 GW CONSULTING INC 5870 TRINITY PKWY 300 CENTERVILLE VA 20120 FIELD OFFICE SERVICES 864549 SCOTT JOHNSON 1733 E MCMILIAN ST 2 CINCINNATI OH 45206 CONSULTING SERVICES 340840 DESIGN DATA 7606 LINDERBERGH DR GAITHERSBURG MD 20879 IT SUPPORT 331366 CASSEDY INSURANCE AGENCY 742 LYNN ST PO BOX 1069 HERNDON VA 20170 INSURANCE SERVICES 235750 FREEMAN DECORATING 61 BROWNS LINE TORONTO ONTARIO CA M8W 3S3 CONFERENCE SET UP 220124 24 1346181 1346181 TECHNICAL ASSISTANCE 541610 22996464 22996464 MEMBERSHIP SERVICES 900099 4757096 4757096 PROFESSIONAL DEVELOP. 541900 1570459 1570459 RESEARCH/INFORMATION 541900 831331 831331 MEMBER PUBLICATIONS 511190 304354 304354 104870 104870 30564574 694150 694150 330577 330577 1022384 880403 141981 141981 141981 132908 111759 21149 21149 21149 976201 184173 792028 792028 OTHER REVENUE 900099 131146 131146 131146 34021786 31251732 104870 1319003 142997 142997 17844 17844 187492 187492 1114626 440979 673647 11487592 9126505 2326657 34430 522648 419718 100555 2375 3594910 2673188 908176 13546 988956 771623 214367 2966 24026 1420 22606 81740 81740 6508108 5509809 998299 14047 14047 2259520 1647693 601068 10759 149530 41872 107658 84851 84851 1658072 1291631 338808 27633 2340501 2035500 304611 390 981402 876179 99248 5975 49 49 447242 7641 439601 188922 106488 82434 MISCELLANEOUS 894856 840134 54636 86 INVT VALUATION RESERVES 355857 355857 FRINGE BNFT ALLOCATION 0 -6436 6436 SERVICE CNTR ALLOCATION 0 361877 -364228 2351 34045788 26599488 7339353 106947 800 800 2871448 1621805 1861952 1856242 1522809 2011993 182192 876314 527981 1203882 1027995 2668118 1814690 1060832 853428 3420938 3850842 67107 61136 13068274 11812222 2159381 1557861 5469344 4802443 12711 12711 7641436 6373015 X 4200707 3988074 1226131 1451133 5426838 5439207 13068274 11812222 X 0 1 1 X 1 1 X 1343868 1586994 1644858 2005571 1346181 7927472 26108792 22835313 27379266 29586522 31435905 137345798 27452660 24422307 29024124 31592093 32782086 145273270 6240 10175 10598 10991 7910 45914 15875788 9614741 11075185 13727821 16244830 66538365 15882028 9624916 11085783 13738812 16252740 66584279 78688991 1317975 1459670 2442759 2173152 2047111 9440667 1317975 1459670 2442759 2173152 2047111 9440667 52490 78863 82198 131146 344697 28823125 25960840 31549081 33765245 34960343 155058634 0.50750 0.50260 0.06090 0.05930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 1 1250 1 49262 0 0 0 50512 0 Part II-B, Line 1i: Explanation of Other Lobbying Activities: THE PRIMARY GOAL OF ICMA'S FORM OF GOVERNMENT ADVOCACY ACTIVITIES IS TO DOCUMENT AND PROMOTE THE BENEFITS OF PROFESSIONAL LOCAL GOVERNMENT MANAGEMENT AND THE COUNCIL-MANAGER FORM. TO ACHIEVE THIS GOAL, ICMA COLLECTS AND DISSEMINATES CIVIC AND GENERAL EDUCATION MATERIALS. ICMA RESPONDS TO REQUESTS FOR FINANCIAL ASSISTANCE FROM BONA FIDE CITIZEN GROUPS TO SUPPORT ADOPTION/RETENTION OF THE COUNCIL-MANAGER FORM OR THE POSITION OF PROFESSIONAL MANAGER. 648035 478021 170014 1515104 928668 586436 504979 408001 96978 853428 SUBTENANT SECURITY DEPOSITS 12711 12711 34021786 34045788 -24002 36371 36371 12369 35411238 36371 288505 324876 35086362 -1064576 -1064576 34021786 35398869 288505 1064576 1353081 34045788 0 34045788 Part XII, Line 4b - Other Adjustments: RENTAL EXPENSES COST OF GOODS SOLD Part XIII, Line 2d - Other Adjustments: RENTAL EXPENSES COST OF goods sold 1 CENTRAL AMERICA 1 5 PROGRAM SERVICE MUNICIPAL GOVERNANCE 161838 MIDDLE EAST AND NORTH AFRICA 6 75 PROGRAM SERVICE MUNICIPAL GOVERNANCE 4273317 SUB-SAHARAN AFRICA 1 5 PROGRAM SERVICE MUNICIPAL GOVERNANCE 737005 SOUTH ASIA 3 100 PROGRAM SERVICE MUNICIPAL GOVERNANCE 11707058 EAST ASIA & PACIFIC 2 50 PROGRAM SERVICE MUNICIPAL GOVERNANCE 369711 13 235 17248929 SOUTH ASIA PROVIDED SMALL INFRASTRUCTURE AND PERFORMANCE INCENTIVE FUNDS TO THE STRATEGIC BUSINESS UNITS OF THE NATIONAL WATER UTILITY AS PER CAWSA'S COOPERATIVE AGREEMENT 77431 WIRE TRANSFER 110061 INFRASTRUCTURE/EQUIPMENT ITEMS PROCURED BY CAWSA STAFF FMV Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: FIELD OFFICES SEND REPORTS TO THE HOME OFFICE ON A MONTHLY BASIS. REPORTS ARE REVIEWED BY THE PROJECT FINANCE OFFICER. FUNDS ARE ALSO MONITORED BY PROJECT MANAGERS. 1 PENDLETON PUBLIC LIBRARY 502 SW DORION PENDELTON OR 97801 936002232 CITY OF PENDLETON 60000 YOUTH VOLUNTEER OPPORTUNITIES AND LITERACY CLASSES IOWA CITY PUBLIC LIBRARY 123 S LINN ST IOWA CITY IA 52240 426004805 CITY OF IOWA CITY 14409 LITERACY PROGRAM MIAMI PUBLIC LIBRARY 200 N MAIN ST MIAMI OK 74354 736005325 CITY OF MIAMI 11000 LITERACY PROGRAM DALLAS PUBLIC LIBRARY 1515 YOUNG ST DALLAS TX 75201 736005325 CITY OF DALLAS 14800 CHILD LITERACY PROGRAM GEORGETOWN COUNTY PO BOX 421270 GEORGETOWN SC 29442 576000353 GEORGETOWN COUNTY 13500 YOUTH ACTIVITIES FAIRFAX COUNTY PUBLIC LIBRARY 600 B INDUSTRIAL ROAD FAIRFAX VA 22035 540787833 FAIRFAX COUNTY 9450 YOUTH ACTIVITIES ROCKBRIDGE REGIONAL 138 S MAIN ST LEXINGTON VA 24450 546001156 BUENA VISTA 15000 COMPUTER LITERACY AND JOB SKILLS 7 0 SCHOLARSHIPS TO PAY FOR TRAVEL, LODGING, AND REGISTRATION OF SELECT ICMA CONFERENCE ATTENDEES. 15 16344 PARTNERS SCHOLARSHIP WHICH ENABLES THE PARTNER OF A MEMBER TO ATTEND THE ICMA CONFERENCE. 3 1500 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: A COPY OF THE GRANT AGREMENT IS KEPT ON FILE. THE GRANTEE SUBMITS QUARTERLY TECHNICAL REPORTS WHICH INCLUDE ACCOMPLISHMENTS, CHALLENGES, AND PLANS FOR THE FUTURE. A FINAL TECHNICAL REPORT IS ALSO SUBMITTED. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 ROBERT O'NEILL 254063 0 38079 0 43025 0 41041 0 10680 0 386888 0 0 0 UMA RAMESH 131777 0 10599 0 33000 0 18326 0 12930 0 206632 0 0 0 ELIZABETH KELLAR 216775 0 6625 0 14300 0 25431 0 10495 0 273626 0 0 0 DAVID GROSSMAN 149213 0 5040 0 17702 0 0 0 2628 0 174583 0 0 0 WAYNE SOMMER 142893 0 8826 0 20500 0 18328 0 12954 0 203501 0 0 0 RONALD ENZWEILER 184525 0 7473 0 128978 0 0 0 6324 0 327300 0 0 0 ROBERT KATZ 188988 0 5908 0 116794 0 0 0 0 0 311690 0 0 0 JOHN SLOTA 142771 0 2111 0 84555 0 0 0 1197 0 230634 0 0 0 MARK GRUB 111588 0 0 0 62915 0 0 0 6679 0 181182 0 0 0 C SCOTT JOHNSON 113556 0 2234 0 79755 0 0 0 0 0 195545 0 0 0 Part I, Line 1a ICMA OCCASIONALLY PROVIDES SPOUSAL TRAVEL FOR THE EXECUTIVE DIRECTOR AND INCLUDES IT AS TAXABLE INCOME. Form 990, Part VI, Section A, line 6 CORPORATE MEMBER: ANY PERSON WHOSE PROFESSIONAL CONDUCT CONFORMS TO THE ASSOCIATION'S CODE OF ETHICS IS ELIGIBLE TO BE A FULL MEMBER IF THAT PERSON SERVES AS A FULL-TIME ADMINISTRATIVE HEAD OF A LOCAL GOVERNMENT; A FULL-TIME ADMINISTRATIVE ASSISTANT; ASSISTANT CITY/COUNTY MANAGER; ASSISTANT DIRECTOR OF A COUNCIL OF GOVERNMENTS OR A STATE/PROVINCIAL ASSOCIATION OF LOCAL GOVERNMENT; OR ASSISTANT ADMINISTRATOR, HOWEVER DESIGNATED, HAVING SIGNIFICANT GENERAL ADMINISTRATIVE RESPONSIBILITY IN A LOCAL GOVERNMENT POSITION AND WAS APPOINTED TO THAT POSITION BY THE CITY OR COUNTY MANAGER OR CHIEF ADMINISTRATOR. Form 990, Part VI, Section A, line 7a THE REGIONAL VICE PRESIDENTS ARE ELECTED BY A MAJORITY VOTE OF THE CORPORATE MEMBERS. Form 990, Part VI, Section A, line 7b THE CONSTITUTION AND THE CODE OF ETHICS MAY BE AMENDED BY A MAJORITY VOTE OF THE CORPORATE MEMBERSHIP. Form 990, Part VI, Section B, line 11 A DRAFT OF THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW. THE DRAFT IS DISCUSSED VIA CONFERENCE CALL OR AT THE BOARD MEETING. A COPY OF THE RETURN IS MADE AVAILABLE TO ALL BOARD MEMBERS BEFORE FILING. Form 990, Part VI, Section B, line 12c EACH YEAR THE BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL CONFLICTS. Form 990, Part VI, Section B, line 15 THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE AUDIT AND EVALUATION COMMITTEE. VARIOUS SALARY COMPARISONS OF EXECUTIVE DIRECTORS OF OTHER COMPARABLE ORGANIZATIONS, INCLUDING COMPENSATION DATA FROM THE AMERICAN RESEARCH COMPANY ON 2,500 ASSOCIATION CEOS, IS PROVIDED ANNUALLY TO THE AUDIT AND EVALUATION COMMITTEE. THE COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS WHICH VOTES ON THE RECOMMENDATION. THE RESULT IS THEN COMMUNICATED TO THE HR DIRECTOR AND CFO. FOR THE OTHER OFFICERS AND KEY EMPLOYEES, THE HUMAN RESOURCES DIRECTOR ENSURES THAT SALARIES OF ICMA STAFF ARE IN LINE WITH THE MARKET PLACE AND ADJUSTMENTS ARE MADE WHERE NEEDED. PERIODICALLY AN INDEPENDENT FIRM IS ASKED TO REVIEW THE JOB CLASSIFICATIONS AND SALARIES TO ENSURE THEY ARE WITHIN AN APPROPRIATE RANGE. THE LAST STUDY WAS DONE IN FY 2009 WITH ADJUSTMENTS MADE AS NECESSARY. ALL COMPENSATION PAID IS WITHIN THE BOARD'S APPROVED BUDGET. Form 990, Part VI, Section C, line 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C ICMA HAS AN AUDIT COMMITTEE THAT OVERSEES THE AUDIT AND THE SELECTION OF THE AUDIT FIRM. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.