2011-12-13T17:30:58-06:00 2011-06-30 BERGER LEWIS ACCOUNTANCY CORP 55 ALMADEN BLVD STE 600 SAN JOSE CA 95113 990 2010-07-01 941546643 ABILITIES UNITED ABIL 6504940550 525 EAST CHARLESTON ROAD PALO ALTO CA 94306 LYNDA STEELE 6504940550 2011-12-07 1 RANDY PETERSON 4084941200 2011-12-07 2010 2016-02-24 21:20:13Z LYNDA STEELE 525 EAST CHARLESTON ROAD PALO ALTO CA 94306 5950320 0 X WWW.ABILITIESUNITED.ORG X 1963 CA HELP THOSE WITH DEVELOPMENTAL & PHYSICAL CHALLENGES TO LEAD THE LIVES THEY CHOOSE. 17 17 198 17 0 0 1711725 1631525 3849482 4173758 1629 34960 -4295 13002 5558541 5853245 0 0 0 0 4117872 4433801 0 0 393737 961674 1050201 5079546 5484002 478995 369243 2379533 2869363 302389 297261 2077144 2572102 X ABILITIES UNITED CHAMPIONS PEOPLE WITH DEVELOPMENTAL AND PHYSICAL CHALLENGES AND PROVIDES THE TRAINING, EDUCATION AND SUPPORT THEY NEED TO LEAD THE LIVES THEY CHOOSE. 0 0 1067074 872354 CHILDREN'S DEVELOPMENT SERVICES: CHILDREN'S DEVELOPMENT SERVICES IS COMPRISED OF THE EARLY INTERVENTION AND THE MILESTONES PRESCHOOL PROGRAMS AND A THERAPY CLINIC PROGRAM FOR CHILDREN AGED BIRTH TO 5 YEARS OF AGE. EARLY INTERVENTION PROGRAM - THE EARLY INTERVENTION PROGRAM OFFERS IN-HOME AND CENTER-BASED SERVICES FOR CHILDREN FROM BIRTH TO THREE YEARS OLD THAT HAVE DEVELOPMENT DELAYS OR ARE AT RISK OF DELAY. THE ORGANIZATION'S MULTI-DISCIPLINARY TEAM OF SPECIAL EDUCATORS AND THERAPISTS PROVIDES STRUCTURED DEVELOPMENTAL AND EDUCATIONAL OPPORTUNITIES. PARENT PARTICIPATION AND EXTENSIVE FAMILY SUPPORT ARE INTEGRAL PARTS OF THIS SERVICE. THE ORGANIZATION SERVES FAMILIES THROUGHOUT THE BAY AREA. NON-ENGLISH SPEAKING FAMILIES WORK DIRECTLY WITH THE ORGANIZATION'S SPANISH BILINGUAL/BICULTURAL STAFF.MILESTONES PRESCHOOL PROGRAM - MILESTONES PRESCHOOL IS AN INCLUSIVE PROGRAM SERVING SMALL GROUPS OF CHILDREN FROM 2 TO 5 YEARS OF AGE WITH AND WITHOUT DEVELOPMENTAL DELAYS OR RISK FACTORS. THE PROGRAM STRESSES INDIVIDUAL GROWTH AND PROGRESS IN A DEVELOPMENTALLY FOCUSED PROGRAM TO GAIN ACCESS TO SPECIALIZED SERVICES, AND EXPAND THE VARIETY OF SOCIAL SITUATIONS AVAILABLE TO THEMSELVES AND THEIR CHILDREN. THE COMMUNITY HAS AN OPPORTUNITY TO INCREASE THEIR UNDERSTANDING OF DEVELOPMENTALLY APPROPRIATE PRACTICES IN CHILD DEVELOPMENT.187 PEOPLE WERE SERVED BY THIS PROGRAM 1463592 2197666 ADULT SERVICES: ADULT SERVICES IS COMPRISED OF THE ADULT DAY ACTIVITIES, COMMUNITY CONNECTIONS, INDEPENDENT LIVING SKILLS, AND EMPLOYMENT SERVICES PROGRAMS.ADULT DAY ACTIVITIES PROGRAM - AT ADULT DAY ACTIVITIES, CLIENTS CHOOSE FROM A VARIETY OF ACTIVITIES TO EXPERIENCE NEW OPPORTUNITIES AND LEARN. CLIENTS PARTICIPATE IN ACTIVITIES TO LEARN HOUSEHOLD TASKS SUCH AS SHOPPING, COOKING, LAUNDRY, CLEANING, AND GARDENING; COMMUNITY LIFE SKILLS LIKE TRANSPORTATION USAGE AND RESTAURANT DINING; AND HOW TO ACCESS COMMUNITY RESOURCES SUCH AS LIBRARIES, MUSEUMS, THEATRES, PARKS, AND OTHER PUBLIC AREAS. THE MOST IMPORTANT THING IS THAT THE CLIENTS MAKE THEIR OWN GOALS, CHOICES, AND DECISIONS WITH WHATEVER SUPPORT AND ASSISTANCE THEY NEED FROM THEIR FAMILY, FRIENDS, AND ADULT DAY ACTIVITIES STAFF.COMMUNITY CONNECTIONS PROGRAM - AS A MEMBER OF THE COMMUNITY, CLIENTS HAVE ACCESS TO MANY FREE PUBLIC RESOURCES AND ACTIVITIES. CLIENTS CAN CHOOSE FROM A VARIETY OF SOCIAL AND VOLUNTEER ACTIVITIES THAT LET THEM GIVE BACK TO THEIR COMMUNITY. THEY ALSO HAVE OPPORTUNITIES TO MAKE NEW FRIENDS AND LEARN EXCITING NEW THINGS. AT COMMUNITY CONNECTIONS CLIENTS CAN VOLUNTEER AT DOZENS OF LOCAL ORGANIZATIONS, LEARN NEW THINGS IN THE ORGANIZATION'S EDUCATIONAL SERIES, AND DEVELOP COMMUNICATION SKILLS WHEN THEY HELP PRODUCE THE COMMUNITY CONNECTIONS CABLE TV SHOW AND NEWSLETTERS.INDEPENDENT LIVING SKILLS PROGRAM - CLIENTS ALREADY HAVE MANY LIFE SKILLS, BUT IF THERE ARE OTHERS THEY WOULD LIKE TO DEVELOP, ABILITIES UNITED CAN ASSIST IN ACQUIRING THEM. IN INDEPENDENT LIVING SKILLS (ILS), CLIENTS WORK ONE-ON-ONE WITH THEIR ILS COACH TO LEARN THE ADDITIONAL DAILY LIVING SKILLS THEY NEED TO BE AS INDEPENDENT AS POSSIBLE.EMPLOYMENT SERVICES PROGRAM - IF CLIENTS WOULD LIKE TO BE EMPLOYED, ABILITIES UNITED IS HERE TO SUPPORT THEM. THE ORGANIZATION WILL HELP THEIR CLIENTS ATTAIN WORK SKILLS TO COMPLEMENT THOSE THEY ALREADY HAVE. ABILITIES UNITED WANTS THEIR CLIENTS TO HAVE A JOB THAT THEY LIKE AND VALUE. THAT IS WHY THE ORGANIZATION SPENDS A LOT OF TIME WITH THEIR CLIENTS TO DETERMINE WHAT SKILLS THEY ALREADY HAVE AND WHICH ONES THEY NEED TO DEVELOP TO GET THE JOB THEY WANT. EACH CLIENT'S COACH WILL WORK WITH THEM TO APPLY FOR THE JOB THEY CHOOSE, AND WHEN THEY ARE HIRED, THEIR COACH WILL BE THERE UNTIL THEY ARE READY TO GO SOLO.337 PEOPLE WERE SERVED BY THIS PROGRAM. 781281 804589 AQUATIC SERVICES: AQUATIC SERVICES - WARM-WATER EXERCISE CAN BENEFIT PEOPLE OF ALL AGES AND ABILITY LEVELS. THE 93 DEGREE WARM-WATER, WHEELCHAIR-ACCESSIBLE POOL AT THE ORGANIZATION'S BETTY WRIGHT SWIM CENTER OFFERS MANY EXERCISE BENEFITS. WHEN CLIENTS SUBMERGE THEIR BODY INTO WARM-WATER, THE NEARLY WEIGHT-FREE ENVIRONMENT ALLOWS MUSCLE RELAXATION, JOINT LUBRICATION, NERVE INTEGRATION AND INCREASED RANGE OF MOTION. FOR MORE THAN 2,000 YEARS, HUMANS HAVE BENEFITED FROM THERAPEUTIC BATHS AND CENTERS FOR PAIN RELIEF AND TRANQUILITY.WHEN CLIENTS EXERCISE IN THE WARM-WATER OF THE BETTY WRIGHT SWIM CENTER THEY EXPERIENCE: - RELIEF FROM PAIN CAUSED BY INJURIES, DISORDERS OR PHYSICAL AILMENTS SUCH AS ARTHRITIS, SPINAL CORD INJURIES, MULTIPLE SCLEROSIS, CEREBRAL PALSY, FIBROMYALGIA - A SAFE WATER ENVIRONMENT TO LEARN TO SWIM - A COMFORTABLE INDOOR, WATER-BASED ALTERNATIVE TO LAND EXERCISE - A PLEASANT, FRIENDLY, SUPPORTIVE ENVIRONMENT WITH SKILLED, EMPATHETIC AND COLLABORATIVE STAFF WHO WILL HELP CLIENTS PROGRESS THROUGH THEIR REHABILITATION, FITNESS OR RECREATIONAL PROGRAM - A PROFESSIONAL, COLLABORATIVE TEAM OF AQUATIC PROFESSIONALS WHICH WORKS WITH MEDICAL AND HEALTH PROFESSIONALS TO REFER CLIENTS TO APPROPRIATE SERVICES - A DIVERSE AND SUPPORTIVE COMMUNITY OF STUDENTS, PATIENTS, AND VISITORS WHICH HELPS ACCELERATE CLIENT'S RECOVERY AND SHARES THEIR INTERESTSFOR MAXIMUM ENJOYMENT AND SAFETY DURING ANY AQUATIC RECREATIONAL ACTIVITY, IT IS CRITICAL THAT CHILDREN LEARN WATER SAFETY, DROWNING SURVIVAL AND SWIMMING TECHNIQUES. SWIM LESSONS BENEFIT CHILDREN IN A MULTITUDE OF WAYS. SWIM SCHOOL IS OFTEN A CHILDS FIRST SOCIAL EXPERIENCE OUT OF THE HOME THAT INVOLVES THEIR PEERS. THEY LEARN TO RELATE AND INTERACT WITH EACH OTHER AND THEIR TEACHERS. THEY DEVELOP A SENSE OF INDEPENDENCE AND SELF-CONFIDENCE, ALL IN A FUN, SAFE AND EDUCATIONAL ENVIRONMENT AVAILABLE TO THEM YEAR ROUND. THIS SERVICE IS AVAILABLE TO ALL CHILDREN WITH AND WITHOUT DISABILITIES. A SPECIAL ADAPTIVE AQUATICS SERVICE FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES IS ALSO PART OF THE SWIM SCHOOL.1,739 PEOPLE WERE SERVED BY THIS PROGRAM. 714422 312151 FAMILY SUPPORT: FAMILY SUPPORT IS COMPRISED OF AFTER SCHOOL SOCIALIZATION, COMPUTER LAB EDUCATION, RESPITE, AND NEW INITIATIVES PROGRAMS.AFTER SCHOOL SOCIALIZATION - AFTER SCHOOL SOCIALIZATION IS A SOCIALIZATION TRAINING AND COMMUNITY-INTEGRATION SERVICE FOR CHILDREN AND YOUNG ADULTS; AGE 5 TO 22 YEARS OLD, WHO HAVE A DEVELOPMENTAL DISABILITY. EACH DAY OFFERS CHILDREN AND YOUNG ADULTS THE OPPORTUNITY TO LEARN THE DAILY LIVING SKILLS THAT HELP THEM DO BETTER IN SCHOOL, BECOME MORE INDEPENDENT, SOCIALIZE WITH THEIR PEERS, AND TRANSITION INTO COMMUNITY AFTERSCHOOL PROGRAMS THAT SERVE CHILDREN FROM ALL WALKS OF LIFE.COMPUTER LAB EDUCATION - ABILITIES UNITED COMPUTER LAB EDUCATION OFFERS ACCESSIBLE COMPUTER CLASSES TO HELP CLIENTS DEVELOP THEIR EVERYDAY LIVING SKILLS AND INCREASE THEIR LEVEL OF INDEPENDENCE THROUGH TRAINING IN COMPUTER ACCESS, ACADEMIC AND DAILY LIVING SKILLS. EACH COMPUTER IS WHEELCHAIR ACCESSIBLE AND EQUIPPED WITH SPECIALLY DESIGNED KEYBOARDS, MICE AND MONITORS TO ACCOMMODATE LIMITED RANGE OF MOTION, VISUAL AND HEARING IMPAIRMENT, OR OTHER SPECIAL NEEDS. SOFTWARE USED BY ABILITIES UNITED IS SPECIALLY DESIGNED FOR PEOPLE WITH DISABILITIES OR ACCESSIBILITY CHALLENGES. A VARIETY OF EDUCATIONAL SOFTWARE PACKAGES DESIGNED BY EDUCATION SPECIALISTS ARE UTILIZED TO TEACH THE VARIOUS SKILL SETS.RESPITE - RESPITE SERVICES PROVIDE HIGHLY TRAINED HOME COMPANIONS FOR PEOPLE CARING FOR A FAMILY MEMBER WITH A DEVELOPMENTAL DISABILITY. THE ORGANIZATION'S COMPANIONS WORK IN PRIVATE HOMES AND IN VARIED COMMUNITY SETTINGS THROUGHOUT SANTA CLARA AND SAN MATEO COUNTIES. THE ORGANIZATION'S COMPASSIONATE HOME COMPANIONS GIVE RESPITE TO PARENTS AND OTHER PRIMARY CARE GIVERS OF PEOPLE OF ALL AGES WITH DEVELOPMENTAL DISABILITIES.NEW INITIATIVES - THIS PROGRAM INCLUDES HORTICULTURE THERAPY AND CARDIOPULMONARY RESUSCITATION (CPR) CLASSES FOR OUTSIDE MEMBERS.83 PEOPLE WERE SERVED BY THIS PROGRAM. 714422 312151 4026369 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 9 0 198 1 0 0 0 0 0 0 0 0 0 1 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X LYNDA STEELE 6504940550 525 EAST CHARLESTON ROAD PALO ALTO CA 94306 BRIAN BECKWITH 2.00 X X 0 0 0 THOMAS M BRUNNER 2.00 X X 0 0 0 DAVID HERBST 2.00 X X 0 0 0 WENDY BEHBEHANI 2.00 X 0 0 0 JIM MEIKRANTZ 2.00 X 0 0 0 KAREN MOORE 2.00 X 0 0 0 ELAINE SITTERSON 2.00 X 0 0 0 ARTHUR STAUFFER 2.00 X 0 0 0 ELIZABETH WOLF 2.00 X 0 0 0 WANDA WONG 2.00 X 0 0 0 GIL AHRENS 2.00 X 0 0 0 HEIDI FELDMAN MD 2.00 X 0 0 0 GERI HADLEY 2.00 X 0 0 0 SCOTT HETHERINGTON 2.00 X 0 0 0 TRISH JEMISON 2.00 X 0 0 0 DR PIETER KARK 2.00 X 0 0 0 RANDALL KRUEP 2.00 X 0 0 0 JUDY RICHARDSON 2.00 X 0 0 0 JOEL SLACK 2.00 X 0 0 0 ELLEN SMITH 2.00 X 0 0 0 ANNE VITULLO 2.00 X 0 0 0 JERE KING 2.00 X 0 0 0 CAROL LEYNSE 2.00 X 0 0 0 LYNDA STEELE 40.00 X 136445 0 19794 RAHMAT MOZAYAN 40.00 X 79845 0 6442 216290 0 26236 1 0 1 0 0 1172 298407 1331946 13667 1631525 FEES FROM GOVERNMENT 624100 2894772 2894772 PROGRAM SERVICE FEES 624100 1254618 1254618 CONTRACT INCOME 624100 24368 24368 4173758 19786 19786 48433 33259 15174 15174 15174 63816 298407 63816 0 MISCELLANEOUS INCOME 900099 13002 13002 13002 5853245 4186760 0 34960 230245 92669 83386 54190 3441801 2594156 658187 189458 490534 396179 61735 32620 271221 202248 53683 15290 19334 17296 2038 10815 10815 8861 8861 113184 94035 16524 2625 18894 14636 3895 363 261087 157593 54206 49288 55724 20263 13029 22432 213607 181085 27373 5149 148013 145641 1700 672 58286 37813 17884 2589 43291 20902 18772 3617 TRAINING 47666 24938 20117 2611 AWARDS AND RECOGNITION 18792 10487 7554 751 MISCELLANEOUS 18706 4549 2075 12082 BAD DEBT 11461 11461 TAXES AND LICENSES 2480 418 2062 5484002 4026369 1063896 393737 4716 4889 842421 1109953 30815 20988 270466 281285 3742 97763 2036983 1509891 523087 527092 690777 800239 13509 27154 2379533 2869363 85196 76465 29296 28052 187897 192744 302389 297261 X 1057070 1235360 237993 547161 782081 789581 2077144 2572102 2379533 2869363 X 369243 125715 X 0 1 1 X 0 X 1573971 1623070 1435294 1711725 1676397 8020457 1573971 1623070 1435294 1711725 1676397 8020457 531179 7489278 84494 6990 2229 12445 19786 125944 8146401 18991975 0.91930 0.93010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 PART IV, SUPPLEMENTAL INFORMATION: THE ORGANIZATION HAS A LINK ON THEIR WEBSITE TO THE CALIFORNIA STATE SENATE AND TO THE ARC LEGISLATIVE ACTION CENTER. THE ORGANIZATION ENCOURAGES WEBSITE VISITORS TO WRITE THEIR SENATORS TO EXPRESS THEIR ADVOCACY FOR PEOPLE WITH DISABILITIES AND TO LEARN MORE ABOUT LEGISLATIVE ACTIONS THAT HAVE AN IMPACT ON PEOPLE WITH DISABILITIES. THESE ACTIVITIES ARE INSIGNIFICANT TO THE ORGANIZATION'S OVERALL ACTIVITIES. 782081 7500 789581 787121 3500 8540 782081 778106 9015 787121 1.00000 0 0 998649 876744 121905 625864 293188 332676 412470 339959 72511 527092 SV COMMMUNITY FUND 800239 F 800239 ACCRUED VACATION 165590 CUSTODIAL FUNDS 27154 192744 5853245 5484002 369243 125715 125715 494958 6060549 125715 90450 216165 5844384 8861 8861 5853245 5565591 90450 90450 5475141 8861 8861 5484002 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ABILITIES UNITED'S ENDOWMENT FUND IS A PREMANENTLY RESTRICTED FUND. THE FUND IS HELD IN TRUST BY THE SILICON VALLEY COMMUNITY FOUNDATION. ANY NEW DONATIONS TO THE ENDOWMENT ARE TRANSFERRED TO THE SILICON VALLEY COMMUNITY FOUNDATION AND ADDED TO THE ABILITIES UNITED'S ENDOWMENT FUND. A PORTION OF THE ENDOWMENT FUND (WHETHER UNRESTRICTED, TEMPORARILY OR PERMANENTLY) IS DISTRIBUTED ANNUALLY TO ABILITIES UNITED AND IS APPLIED TOWARDS GENERAL OPERATING EXPENSES IN ACCORDANCE WITH THE POLICY GUIDELINES SETUP FOR THE ENDOWMENT FUND. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION'S FEDERAL RETURNS FOR THE YEARS ENDED JUNE 30, 2010, 2009 AND 2008 COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATIONS STATE RETURNS FOR THE YEARS ENDED JUNE 30, 2010, 2009, 2008 AND 2007 COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. AUTHOR'S LUNCH 221052 162425 58627 21758 36869 AQUATHON 140071 134882 5189 5189 1 1100 1100 362223 298407 63816 21758 42058 63816 0 X X X X 0 1 0 0 0 0 0 0 0 LYNDA STEELE 131625 0 4820 0 0 0 13500 0 6294 0 156239 0 0 0 PART I, LINE 4B LYNDA STEELE RECEIVED $13,500 OF DEFERRED COMPENSATION UNDER HER 457(F) PLAN. SOHEILA MOZAYAN SPOUSE OF CFO 77315 SOHEILA IS A DIRECTOR AT ABILITIES UNITED AND IS THE SPOUSE OF FORMER CFO, RAHMAT MOZAYAN. 0 X 13 13776 FAIR MARKET VALUE X 1 57767 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED BY AN OUTSIDE CPA FIRM AND REVIEWED BY THE MEMBERS OF THE ABILITIES UNITED FINANCE COMMITTEE AND EXECUTIVE DIRECTOR, LYNDA STEELE. A COPY OF THE 990, INCLUDING THE REQUIRED SCHEDULES, WERE PROVIDED TO EACH OF THE VOTING MEMBERS OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR IS REQUIRED TO DISCLOSE ANNUALLY ON A FORM, ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. THE CEO AND CFO ARE IN REGULAR CONTACT WITH THE DIRECTORS. NO DIRECTOR RECEIVES ANY REMUNERATION FROM ABILITIES UNITED. SOME DIRECTORS ARE PARENTS WHO RECEIVE SERVICES FROM ABILITIES UNITED. ANY POTENTIAL CONFLICTS ARE REVIEWED, AND IF A CONFLICT IS IDENTIFIED, THE RESPECTIVE DIRECTOR IS RECUSED FROM VOTING ON ANY RELATED ISSUES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CHEIF FINANCIAL OFFICER INCLUDES A REVIEW AND APPROVAL BY AN INDEPENDENT EXECUTIVE COMMITTEE. THE COMPENSATION COMMITTEE MEETS ON THREE SEPARATE OCCASIONS TO REVIEW MATERIALS THAT INCLUDE: PROFILES FOR EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER; SALARY SURVEY THAT INCLUDES DATA FROM 6 LOCAL NON-PROFIT AGENCIES, IN ADDITION TO ABILITIES UNITED, PROVIDING SOME SIMILAR SERVICES TO ABILITIES UNITED'S SERVICES. SALARY DATA FROM THE NORTHERN CALIFORNIA CENTER FOR NONPROFIT MANAGMENT SALARY & BENEFITS. UPON COMPLETION OF THE THEIR REVIEW, THE INDEPENDENT COMPENSATION REVIEW COMMITTEE PRESENTS THEIR FINDINGS TO THE BOARD OF DIRECTORS AND INDIVIDUALLY TO THE EXECUTIVE DIRECTOR AND CHEIF FINANCIAL OFFICER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC REVIEW BY KEEPING THEM IN SPECIAL BINDERS AT THE AGENCY'S ADMINISTRATION OFFICE, BY POSTING THEM ON THE AGENCY WEBSITE, AND BY MAILING AND EMAILING THEM TO THE PUBLIC ON DEMAND. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 125,715.