2011-11-15T08:21:11-06:00 2010-12-31 MEYAARD TOLMAN & VENLET PC PO BOX 320 ZEELAND MI 49464 990 2010-01-01 386095283 THE COMMUNITY FOUNDATION OF THE HOLLAND/ZEELAND AREA COMM 6163966590 70 W 8TH STREET ROOM/SUITE 100 HOLLAND MI 49423 JANET DE YOUNG 6163966590 2011-11-10 true JAYNE E VENLET 6167721901 2011-11-15 2010 2016-03-07 17:11:31Z MATTHEW LEPARD 70 WEST 8TH STREET HOLLAND MI 49423 4193256 false X WWW.CFHZ.ORG X 1951 MI TO ADVANCE THE COMMON GOOD THROUGH GRANTS THAT WORK TODAY AND GIFTS THAT LAST FOREVER. THE FOUNDATION'S GOAL IS TO ENHANCE THE QUALITY OF COMMUNITY LIFE THROUGH THE SUPPORT OF A BROAD RANGE OF SERVICES NECESSARY TO SUSTAIN THE COMMUNITY IN SUCH AREAS AS HEALTH, EDUCATION, YOUTH, SOCIAL WELFARE, ENVIRONMENT AND ARTS AND CULTURE. 21 21 7 56 0 2854681 3907076 0 550781 237225 11438 26834 3416900 4171135 2488791 1764821 0 360451 325570 28650 3000 190951 134665 170064 3012557 2263455 404343 1907680 37959658 41940253 1412904 967939 36546754 40972314 X TO ADVANCE THE COMMON GOOD THROUGH GRANTS THAT WORK TODAY AND GIFTS THAT LAST FOREVER. THE FOUNDATION'S GOAL IS TO ENHANCE THE QUALITY OF COMMUNITY LIFE THROUGH THE SUPPORT OF A BROAD RANGE OF SERVICES NECESSARY TO SUSTAIN THE COMMUNITY IN SUCH AREAS AS HEALTH, EDUCATION, YOUTH, SOCIAL WELFARE, ENVIRONMENT AND ARTS AND CULTURE. false false 1861678 1764821 THE FOUNDATION IS DEDICATED TO ENHANCING THE SPIRIT OF COMMUNITY AND THE QUALITY OF LIFE FOR ALL RESIDENTS OF HOLLAND, ZEELAND AND THE SURROUNDING COMMUNITIES. WE ACHIEVE THIS THROUGH THE GENERATION AND STEWARDSHIP OF PERMANENTLY ENDOWED FUNDS FROM A BROAD DONOR BASE AND PROACTIVELY FUND NON-PROFIT ORGANIZATION PROGRAMS THAT ADDRESS CHANGING COMMUNITY NEEDS IN THE AREAS OF HEALTH, EDUCATION, ARTS & CULTURE, SOCIAL WELFARE, ENVIRONMENT, COMMUNITY AND ECONOMIC DEVELOPMENT, YOUTH AND THE ELDERLY. 1861678 true true false false false true false false false true true false false false true true true false false false false false false false true false false true true false false false false false false true true false true false false false false false false false false false true 18 0 true 7 true false true CJ false false false true true true 1 false false false false X 21 21 true false false false true true false true true false false true true true true true true true true false MI X X X RANDY THELEN 6163966590 70 WEST 8TH STREET HOLLAND MI 49423 AFRIK TAIYOH 1.00 X 0 0 0 AMANTE CHAR 1.00 X 0 0 0 BOCANEGRA JUANITA 2.00 X X 0 0 0 BUSH LORI 1.00 X 0 0 0 CHAMPASSAK THUN 1.00 X 0 0 0 CLARK MILLER DEB 1.00 X 0 0 0 DEN HERDER SUSAN 1.00 X X 0 0 0 DONNELLY JOHN JR 1.00 X 0 0 0 BRANDSEN SHANE 1.00 X 0 0 0 LEPARD MATTHEW 2.00 X X 0 0 0 LOPEZ ELEANOR 1.00 X 0 0 0 MARQUIS JOHN 1.00 X 0 0 0 MATHUR DR RITA 1.00 X 0 0 0 MEYERS HANNES JR 1.00 X 0 0 0 MILLER NANCY 1.00 X 0 0 0 MULDER HAANS 1.00 X 0 0 0 QUERY ANN 2.00 X X 0 0 0 SMITH JUDY 1.00 X 0 0 0 THELEN RANDY 2.00 X X 0 0 0 ZWIER DANIEL 1.00 X 0 0 0 DE YOUNG JANET 40.00 X 82714 0 3200 82714 3200 false false false 3907076 684808 3907076 63690 63690 1099 174634 -1099 173535 173535 48850 21022 27828 ANNUAL LUNCHEON REVENUE 6128 6128 (FORM K-1) EIN 43-2071837 -7122 -7122 -994 4171135 172541 63690 1508430 1508430 256391 256391 82714 24814 16543 41357 193228 24461 89892 78875 8294 1481 3199 3614 20949 3741 8080 9128 20385 3640 7863 8882 3502 3502 19251 19251 3000 3000 65 65 17224 2762 11700 2762 25850 6250 3307 16293 9967 1657 3872 4438 12428 6214 1243 4971 27344 8203 13672 5469 5172 776 1293 3103 14023 5480 3758 4785 9129 3043 3043 3043 7250 7250 ANNUAL REPORT 7511 7511 MEMBERSHIPS AND SUBSCRIPT 5133 257 4363 513 COMMUNITY LEADERSHIP 3974 3974 MISCELLANEOUS 2054 104 1232 718 STAFF AND BOARD ADVANCEME 187 187 2263455 1861678 210826 190951 100 100 3764483 4112451 229283 84592 255687 505687 162208 122732 34852 39476 33672724 37194031 2529 3916 37959658 41940253 679784 358199 733120 609740 1412904 967939 X 36317471 40887722 229283 84592 36546754 40972314 37959658 41940253 1907680 2517880 X false true true X false X 2988657 8305110 7564929 2854681 3907076 25620453 2988657 8305110 7564929 2854681 3907076 25620453 7492536 18127917 739988 1078040 574617 779081 63690 3235416 28855869 47856 0.62820 0.63060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84 351 2197596 1709480 933292 831529 8021475 32950839 true true false false false false false 28850207 1302601 2834455 521505 783135 31682623 23643308 1431883 5036512 505981 755515 28850207 31021101 1744102 -7448542 889058 784295 23643308 0.13750 0.86250 false false false 162208 122732 39476 39476 ANNUITIES PAYABLE 605584 PAYROLL TAXES PAYABLE 4156 609740 4171135 2263455 1907680 2517880 -424370 2093510 4001190 6475228 2517880 22121 2540001 3935227 235908 235908 4171135 2474038 210583 210583 2263455 2263455 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE FOUNDATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE FOUNDATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE FOUNDATION'S MANAGEMENT BELIEVES TAX YEARS 2007 THROUGH 2010, FOLLOWING ADMINISTRATIVE PRACTICE OF TAXING AUTHORITIES, REMAIN OPEN AND SUBJECT TO REVIEW. MANAGEMENT BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, FOR ALL OPEN TAX YEARS, THE FOUNDATION HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2010. SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIV PART XI, LINE 8 - RECONCILIATIN OF CHANGES - OTHER NET CHANGE IN AGENCY ENDOWMENT - 424,370 PART XII, LINE 2D - REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SPECIAL EVENT EXPENSES 21,022 LOSS ON ASSET DISPOSITION 1,099 PART XII, LINE 4B - REVENUE AMOUNTS INCLUDED ON RETURN - OTHER AGENCY ENDOWMENT REVENUE 510,444 INTERFUND TRANSFERS - 277,536 PRESENTATION OF PROFESSIONAL FUNDRAISING EXPENSES 3,000 PART XIII, LIN 2D - EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SPECIAL EVENT EXPENSES 21,022 INTERFUND TRANSFERS 277,536 LOSS ON ASSET DISPOSITION 1,099 AGENCY ENDOWMENT GRANTS - 86,074 PRESENTATION OF PROFESSIONAL FUNDRAISING EXPENSES - 3,000 MI GALA EVENT 48850 48850 21022 48850 48850 21022 21022 27828 true 1) SCHOLARSHIP AT 9,000 1 9000 1) SCHOLARSHIP AT 7,200 1 7200 13)SCHOLARSHIPS AT 7,000 13 91000 4) SCHOLARSHIPS AT 5,000 4 20000 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION REQUESTS A GRANT EVALUATION FORM TO BE COMPLETED BY ALL ORGANIZATIONS RECEIVING GRANTS. ONE OF THE QUESTIONS ON THE EVALUATION ADDRESSES USE OF THE GRANT FUNDS. ALSO, IN THE AWARDING LETTER, GRANTEES ARE INFORMED OF THE PURPOSE OF THE GRANT AND ARE REQUIRED TO RETURN ANY GRANT FUNDS NOT EXPENDED FOR THE STATED PURPOSE. ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV THE FOUNDATION AWARDED ONE SCHOLARSHIP OF 9,000; ONE OF 7,200; THIRTEEN OF 7,000 AND FOUR AT 5,000, TOTALING 127,200. ALL OTHER SCHOLARSHIPS WERE LESS THAN 5,000. TOTAL SCHOLARSHIPS AWARDED TO INDIVIDUAL RECEIPIENTS AND THEIR EDUCATIONAL INSTITUTIONS WERE 256,391. GOOD SAMARITAN MINISTRYJOHN QUERY SEE BELOW 16750 GRANTS false READY FOR SCHOOLNANCY MILLER SEE BELOW PROJECT INITIATIVE false LAKESHORE ADVANTAGERANDY THELEN SEE BELOW 100000 GRANTS false ADDITIONAL INFORMATION SCHEDULE L PART V PART IV LINE 1 ANN QUERY IS A BOARD MEMBER OF THE COMMUNITY FOUNDATION OF THE HOLLANDZEELAND AREA HER SPOUSE JOHN QUERY IS A BOARD MEMBER OF GOOD SAMARITAN MINISTRIES INC THE COMMUNITY FOUNDATION DISBURSED GRANTS TOTALING 16750 TO GOOD SAMARITAN MINISTRIES DURING 2010 ALL GRANTS TO GOOD SAMARITAN MINISTRIES WERE SUBJECTED TO THE RIGOROUS GRANT APPROVAL PROCESS OF THE COMMUNITY FOUNDATION PART IV LINE 2 NANCY MILLER IS A BOARD MEMBER OF THE COMMUNITY FOUNDATION OF THE HOLLANDZEELAND AREA SHE ALSO SERVES ON THE EXECUTIVE BOARD OF READY FOR SCHOOL A COMPONENT FUND AND PROJECT INITIATIVE FORMED BY THE BOARD OF DIRECTORS OF THE COMMUNITY FOUNDATION OF THE HOLLANDZEELAND AREA THE COMMUNITY FOUNDATION SERVES AS THE FISCAL SPONSOR FOR THE INITIATIVE DURING 2010 ALL EXPENSES INCURRED ON BEHALF OF THE INITIATIVE WERE PAID FROM THE READY FOR SCHOOL FUND PART IV LINE 3 RANDY THELEN IS AN OFFICERBOARD MEMBER OF THE COMMUNITY FOUNDATION OF THE HOLLANDZEELAND AREA HE SERVES AS THE EXECUTIVE DIRECTOR OF LAKESHORE ADVANTAGE A GRANTEE OF THE COMMUNITY FOUNDATION OF THE HOLLANDZEELAND AREA HE ABSTAINS FROM ANY FOUNDATION VOTES PERTAINING TO LAKESHORE ADVANTAGE AND ALL GRANTS MADE BY THE FOUNDATION ARE USED DIRECTLY AND FULLY FOR CHARITABLE PURPOSE PROJECTS X 23 484797 FAIR MARKET VALUE X 1 200011 FAIR MARKET VALUE 1 false true false ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION TO ADVANCE THE COMMON GOOD THROUGH GRANTS THAT WORK TODAY AND GIFTS THAT LAST FOREVER. THE FOUNDATION'S GOAL IS TO ENHANCE THE QUALITY OF COMMUNITY LIFE THROUGH THE SUPPORT OF A BROAD RANGE OF SERVICES NECESSARY TO SUSTAIN THE COMMUNITY IN SUCH AREAS AS HEALTH, EDUCATION, YOUTH, SOCIAL WELFARE, ENVIRONMENT AND ARTS AND CULTURE. EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS FORM 990, PAGE 1, PART I, LINE 6 ALL BOARD MEMBERS ARE ON A VOLUNTEER BASIS. DURING 2010, INDIVIDUALS SERVED AS VOLUNTEERS IN THE FOLLOWING CAPACITIES: BOARD MEMBERS, INCLUDING EXITING AND INCOMING BOARD MEMBERS ADVISORY BOARD PARTICIPANTS YOUTH ADVISORY COMMITTEE MEMBERS INCLUDING EXISTING AND INCOMING PARTICIPANTS ADVISORY AND STANDING COMMITTEES FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES FORM 990, PART V, LINE 4B CAYMAN ISLANDS RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 HAANS MULDER THUN CHAMPASSAK DIRECTOR DIRECTOR ATTORNEY - CLIENT RANDY THELEN MATTHEW LEPARD TREASURER PRESIDENT BUSINESS PARTNERS ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A DONORS WHO CONTRIBUTE 50 OR MORE ARE CONSIDERED TO BE "MEMBERS" AND ARE INVITED TO VOTE IN THE GOVERNING BOARD AT THE ANNUAL MEETING HELD IN THE SPRING OF EACH YEAR. OTHERWISE, SUCH "MEMBERS" HAVE NO GOVERNING AUTHORITY. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF FORM 990, AND SUPPORTING SCHEDULES, WAS SUBMITTED, VIA EMAIL, TO THE EXECUTIVE COMMITTEE AND THE AUDIT COMMITTEE MEMBERS FOR THEIR APPROVAL. CONFIRMATION OF RECEIPT AND APPROVAL WAS SENT VIA RETURN EMAIL RESPONSE. AFTER SAID APPROVAL BY THESE COMMITTEE MEMBERS, A COPY OF THE 990 WAS PROVIDED TO ALL BOARD MEMBERS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE COMMUNITY FOUNDATION STRIVES TO MAINTAIN THE HIGHEST ETHICAL STANDARDS IN ALL POLICIES, PROCEDURES AND PROGRAMS AND TO AVOID ANY CONFLICTS OF INTEREST. EACH TRUSTEE, OFFICER, MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS AND EMPLOYEES, SHALL SIGN A STATEMENT, WHICH AFFIRMS THAT SUCH PERSON: 1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; 2) HAS READ AND UNDERSTANDS THE POLICY; 3) HAS AGREED TO COMPLY WITH THE POLICY, AND 4) UNDERSTANDS THAT THE FOUNDATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY DIRECT OR INDIRECT FINANCIAL INTEREST OR DUALITY OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS/HER FINANCIAL INTEREST OR AFFILIATION AND ALL MATERIAL FACTS TO THE TRUSTEES AND MEMBERS OF COMMITTEE WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE 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. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A PURPOSE: OVER AND ABOVE ANY LEGAL REQUIREMENT OR PUBLIC SCRUTINY, AS GOOD STEWARDS OF PHILANTHROPIC RESOURCES, THE FOUNDATION WOULD LIKE TO GO THE EXTRA MILE TO BE CERTAIN THAT LEVELS OF COMPENSATION ARE REASONABLE. REASONABLE IS GENERALLY DEFINED AS WHAT SIMILAR PERSONS IN SIMILAR POSITIONS WITH SIMILAR DUTIES AT SIMILAR ORGANIZATIONS ARE PAID. PROCESS: 1) EACH NOVEMBER, THE EXECUTIVE DIRECTOR WILL WRITE A SELF-ASSESSMENT OF HIS/HER ACHIEVEMENTS BASED ON THE PERFORMANCE GOALS SET FOR THE YEAR. THE ASSESSMENT SHOULD INCLUDE: OBJECTIVES SET FOR THE PAST YEAR; ACCOMPLISHMENTS TOWARDS OBJECTIVES; DISCUSSION OR EXPLANATIONS OF UNMET OBJECTIVES; AND OTHER ITEMS AS NEEDED TO BE DISCUSSED. 2) THE PRESIDENT OF THE BOARD WILL SEND A MEMO BY EARLY DECEMBER TO ALL TRUSTEES ALONG WITH AN EVALUATION FORM AND A COPY OF THE SELF-ASSESSMENT. 3) TRUSTEES ARE ASKED TO COMPLETE AN EVALUATION FORM AND RETURN IT DIRECTLY TO THE PRESIDENT, ALONG WITH ANY COMMENTS OR RESPONSES ABOUT THE EXECUTIVE DIRECTOR'S PERFORMANCE OR SELF-ASSESSMENT BY MID-DECEMBER. 4) STAFF IS ALSO ASKED TO COMPLETE AN EVALUATION FORM AND MAIL DIRECT TO THE BOARD PRESIDENT BY MID-DECEMBER. (STAFF IS NOT PROVIDED A COPY OF THE SELF-ASSESSMENT). 5) THE BOARD PRESIDENT WILL COLLECT AND CONDENSE THE EVALUATION INTO A SUMMARY FORM AND INCLUDE COMMENTS PROVIDED BY TRUSTEES AND STAFF. 6) THE EXECUTIVE COMMITTEE WILL SERVE AS THE COMPENSATION COMMITTEE (I.E. DISINTERESTED GOVERNING BOARD) AND WILL CONVENE, REVIEW THE PERFORMANCE SUMMARY AND AGREE ON POINTS TO COVER DURING THE REVIEW. 7) EXECUTIVE COMMITTEE WILL OBTAIN AND REFERENCE APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING ITS SALARY DETERMINATION. RELEVANT DATA INCLUDES, BUT IS NOT LIMITED TO: CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT SOURCES. FOR EXAMPLE: COUNCIL ON FOUNDATION'S GRANT MAKER'S SALARIED BENEFITS REPORTS (PUBLISHED ANNUALLY); CHARITABLE FORM 990'S ON GUIDESTAR; NONPROFIT SALARY SURVEYS. THE COMMITTEE WILL REVIEW COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS AND WILL THEN RECOMMEND SALARY ADJUSTMENTS OR BONUS PAYMENTS IN ACCORDANCE WITH THE RULES SET FORTH IN IRC 4958. 8) THE EXECUTIVE COMMITTEE WILL MEET WITH THE EXECUTIVE DIRECTOR TO PROVIDE FEEDBACK AND REVIEW COMMENTS. DISCUSSION SHOULD INCLUDE OBJECTIVES OR GOALS TO BE INCLUDED IN THE FOLLOWING YEAR'S OBJECTIVES. 9) DOCUMENTATION MEETING MINUTES SHOULD INCLUDE: COMMITTEE MEMBERS IN ATTENDANCE AND THOSE THAT VOTED ON IT; BASIC TERMS OF THE CONTRACT AND THE DATE IS WAS APPROVED; THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED; AND ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE TRANSACTION BY ANYONE WHO MAY HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B NO COMPENSATION IS ISSUED TO BOARD OF DIRECTORS. THERE ARE NO OTHER EMPLOYEES MEETING THE DEFINITION OF A KEY EMPLOYEE. NOTE: A FORMAL REVIEW OF ALL EMPLOYEES IS CONDUCTED BY THE EXECUTIVE DIRECTOR ANNUALLY. EMPLOYEES ARE ASKED TO SUBMIT ORGANIZATIONAL GOALS WITHIN THEIR AREA OF RESPONSIBILITY AND A SEMI-ANNUAL MEETING IS SCHEDULED THAT SEEKS TO MONITOR PROGRESS TOWARDS STATED ACCOMPLISHMENT GOALS IN EACH OF THOSE AREAS. AT YEAR-END, EMPLOYEES CONDUCT A SELF-REVIEW IN THE AREAS OF JOB KNOWLEDGE, PROFESSIONALISM, EFFICIENCY AND ACCURACY, TEAMWORK AND INITIATIVE AND MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AREAS OF STRENGTH, WEAKNESS OR SUGGESTIONS FOR IMPROVEMENT. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, SUCH AS FORM 1023, ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND RECORDS RETENTION POLICY, ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE ON GUIDESTAR. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION'S WEBSITE AND UPON REQUEST.