2026-05-15T14:57:32-05:00 2025-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2024-07-01 900915846 CIVIC NEWS COMPANY CIVI 9173889035 PO BOX 3484 NEW YORK NY 10008 ELIZABETH GREEN CO-FOUNDER AND CEO 9173889035 2026-05-15 1 1 EVA MRUK P00543254 2122862600 2026-05-15 2024 2025-03-06 01:10:19Z X ELIZABETH GREEN PO BOX 3484 NEW YORK NY 10008 10444699 0 X CIVICNEWS.ORG X 2012 DE AT CIVIC NEWS COMPANY, OUR MISSION IS HELPING PEOPLE UNDERSTAND HOW AMERICA WORKS SO THEY CAN MAKE IT WORK BETTER. WE DO SO BY PROVIDING DEEP LOCAL COVERAGE OF IMPORTANT ISSUES TO INCREASE PUBLIC UNDERSTANDING OF AND PARTICIPATION IN CIVIC ISSUES, INCLUDING EDUCATION, ELECTION ADMINISTRATION AND PUBLIC HEALTH. 8 7 97 8 384859 0 15491638 9484978 0 130000 21506 254724 106853 305586 15619997 10175288 0 0 0 0 9318437 10396364 36000 191000 1536510 2299851 2807278 11654288 13394642 3965709 -3219354 15050777 11416002 1212562 797141 13838215 10618861 X PROVIDING DEEP LOCAL COVERAGE OF IMPORTANT ISSUES TO INCREASE PUBLIC UNDERSTANDING OF AND PARTICIPATION IN CIVIC ISSUES, INCLUDING EDUCATION, ELECTION ADMINISTRATION AND PUBLIC HEALTH. 0 0 9690650 0 130000 CIVIC NEWS COMPANY EXISTS TO HELP PEOPLE UNDERSTAND HOW AMERICA WORKS SO THEY CAN MAKE IT WORK BETTER. OUR MISSION IS REALIZED THROUGH RIGOROUS, INDEPENDENT JOURNALISM ACROSS THREE VERTICALS: CHALKBEAT (EDUCATION), VOTEBEAT (ELECTION ADMINISTRATION), AND HEALTHBEAT (PUBLIC HEALTH). TOGETHER, THESE NEWSROOMS SERVE AS ESSENTIAL PUBLIC INSTITUTIONS, EQUIPPING CIVIC CATALYSTS - TEACHERS, ELECTION OFFICIALS, HEALTH ADVOCATES, AND COMMUNITY LEADERS - WITH TRUSTWORTHY INFORMATION THAT ALLOWS THEM TO STRENGTHEN THEIR COMMUNITIES. OUR REPORTING IS FREE AND NOT BEHIND A PAYWALL, AVAILABLE TO ALL AUDIENCES AND COMMUNITIES REGARDLESS OF INCOME.THE FOLLOWING IS A DESCRIPTION OF CHALKBEAT'S ACTIVITIES AND ACCOMPLISHMENTS, THE ORGANIZATION'S EDUCATION REPORTING VERTICAL:REPORTING, WRITING, EDITING, AND PUBLISHING ORIGINAL NEWS CONTENT RELATED TO EDUCATION, WITH A FOCUS ON THE COMMUNITIES WHERE THE ORGANIZATION HAS BUREAUS. THE MAJORITY OF ORIGINAL NEWS CONTENT IS PRODUCED BY FULL-TIME EMPLOYEES OF THE ORGANIZATION. THE ACTIVITY IS CONDUCTED ON A DAILY BASIS IN OUR BUREAUS IN NEW YORK, COLORADO, INDIANA, TENNESSEE, DETROIT, CHICAGO, NEWARK, AND PHILADELPHIA. ADDITIONALLY, THE ORGANIZATION'S NATIONAL EDUCATION COVERAGE KNITS TOGETHER REPORTING FROM LOCAL BUREAUS AND SITUATES LOCAL STORIES WITHIN THE BROADER NATIONAL CONTEXT.TO FURTHER EXPAND AND DEEPEN THE CONVERSATION ABOUT EDUCATION, THE ORGANIZATION'S WEBSITE FEATURES A NEW CHALKBEAT IDEAS INITIATIVE, WHICH HAS DRIVEN NEWSLETTER SUBSCRIBER GROWTH AND EXPANDED OUR AUDIENCE. THESE ACTIVITIES FURTHER THE ORGANIZATION'S EXEMPT PURPOSES BY EDUCATING A BROAD CROSS-SECTION OF THE PUBLIC ON PRESSING ISSUES IN PUBLIC EDUCATION.IN FISCAL YEAR 2025, CHALKBEAT PUBLISHED 1,774 STORIES, GENERATED 8,414,724 PAGEVIEWS, AND INSPIRED 468 PROVEN INSTANCES OF INFORMING DEBATE OR GENERATING INFORMED ACTION.THE FOLLOWING IS A DESCRIPTION OF VOTEBEAT'S ACTIVITIES AND ACCOMPLISHMENTS, THE ORGANIZATION'S ELECTION ADMINISTRATION REPORTING VERTICAL:REPORTING, WRITING, EDITING, AND PUBLISHING ORIGINAL NEWS CONTENT RELATED TO VOTING AND ELECTION ADMINISTRATION, WITH A FOCUS ON THE STATES WHERE THE ORGANIZATION HAS BUREAUS: THE VOTEBEAT PROGRAM PROVIDES INDEPENDENT NONPARTISAN COVERAGE OF ELECTION INTEGRITY IN ARIZONA, MICHIGAN, PENNSYLVANIA, TEXAS, AND WISCONSIN. WE ALSO COVER NATIONAL ELECTION ADMINISTRATION TOPICS. VOTEBEAT'S REPORTING INFORMS DEBATES AT STATE AND FEDERAL LEGISLATIVE LEVELS AND HAS GENERATED DISCUSSION AMONG OFFICIALS ABOUT ELECTION ADMINISTRATION AND VOTING IN FIVE STATEWIDE BUREAUS.IN FISCAL YEAR 2025, VOTEBEAT PUBLISHED 375 STORIES, GENERATED 1,159,137 PAGEVIEWS, AND INSPIRED 241 PROVEN INSTANCES OF INFORMING DEBATE OR GENERATING INFORMED ACTION.THE FOLLOWING IS A DESCRIPTION OF HEALTHBEAT'S ACTIVITIES AND ACCOMPLISHMENTS, THE ORGANIZATION'S PUBLIC HEALTH REPORTING VERTICAL:REPORTING, WRITING, EDITING, AND PUBLISHING ORIGINAL NEWS CONTENT RELATED TO PUBLIC HEALTH, WITH A FOCUS ON GLOBAL ISSUES, NATIONAL ISSUES, AND THE PLACES WHERE THE ORGANIZATION HAS BUREAUS: NEW YORK AND ATLANTA. HEALTHBEAT'S REPORTING INFORMS DEBATES AND HAS INSPIRED ACCOUNTABILITY FOR PUBLIC HEALTH BODIES.IN FISCAL YEAR 2025, JUST AFTER ITS LAUNCH IN 2024, HEALTHBEAT PUBLISHED 354 STORIES, GENERATED 163,227 PAGEVIEWS, AND INSPIRED 42 PROVEN INSTANCES OF INFORMING DEBATE OR GENERATING INFORMED ACTION.THE FOLLOWING IS A DESCRIPTION OF CIVIC NEWS COMPANY'S ACTIVITIES AND ACCOMPLISHMENTS:TO REACH AND ENGAGE A BROAD AUDIENCE THROUGH STRATEGIC DISTRIBUTION OF CONTENT AND COMMUNITY OUTREACH, THE ORGANIZATION'S EDITORIAL STAFF OVERSEES THE DISTRIBUTION OF CONTENT TO DECISION-MAKERS AND THE GENERAL PUBLIC AT NO COST. THROUGH OUR WEBSITES, EMAIL NEWSLETTERS, DISTRIBUTION PARTNERSHIPS, SOCIAL MEDIA, AND PUBLIC APPEARANCES, THE ORGANIZATION ENSURES THAT ITS CONTENT REACHES AS DEEP AND BROAD AN AUDIENCE AS POSSIBLE. THE ORGANIZATION ALSO HOSTS AND PARTICIPATES IN EVENTS TO CREATE OPPORTUNITIES FOR READERS TO DIRECTLY INTERACT WITH OUR CONTENT, OUR EDITORIAL STAFF, AND ONE ANOTHER.DEVELOPMENT, MAINTENANCE, UPDATING AND UPGRADING OF THE ORGANIZATION'S NEWS WEBSITES (INCLUDING RELATED PRODUCTS LIKE MOBILE PLATFORMS AND DATABASES), WHICH IS AN INTEGRAL PART OF THE ORGANIZATION'S CONTENT DELIVERY, ENSURES THAT THE ORGANIZATION'S WEBSITE IS USER-FRIENDLY, EMPLOYS THE LATEST INNOVATIONS IN CONTENT DELIVERY AND IMPACT MEASUREMENT, AND ATTRACTS AND RETAINS READERS. OUR STAFF WORKS CONSTANTLY ON MAINTENANCE AND UPGRADES. KEEPING THE WEBSITE RUNNING SMOOTHLY ENSURES THAT CONTENT IS READILY AVAILABLE TO USERS ON A VARIETY OF PLATFORMS (MOBILE PHONES, TABLETS, PCS) AND IS PRESENTED COMPELLINGLY. 9690650 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 59 0 97 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AR CA CO FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OH OR PA RI SC TN VA WV WI X X X ELIZABETH GREEN 9173889035 PO BOX 3484 NEW YORK NY 10008 X ELIZABETH GREEN CO-FOUNDER AND CEO 50.00 X X 307425 0 43035 GIDEON STEIN CHAIRPERSON 2.50 X X 0 0 0 KANG-XING JIN SECRETARY EFF APR 2025 (DIRECTOR THRU APR 2025) 2.00 X X 0 0 0 KAREN WISHART SECRETARY THRU APR 2025 2.00 X X 0 0 0 ANN SARDINI TREASURER 2.00 X X 0 0 0 JILL BARKIN DIRECTOR 1.00 X 0 0 0 DAVID ROUSSEAU DIRECTOR 1.00 X 0 0 0 REBECCA VAN DYCK DIRECTOR 1.00 X 0 0 0 ROBERTO YANEZ DIRECTOR 1.00 X 0 0 0 AMY ROSENBLUM CHIEF REVENUE OFFICER THRU FEB 2025 40.00 X 199930 0 48151 ANDREW GOLIS CHIEF OPERATING OFFICER 50.00 X 245311 0 17658 SHANI HILTON EDITOR-IN-CHIEF 40.00 X 110769 0 10425 MATTHEW YABOR SR. DIRECTOR, EARNED REVENUE 40.00 X 165709 0 43488 CARLOS JOHN ORTUNO VP OF PHILANTHROPY 40.00 X 179200 0 15918 SARAH DARVILLE EDITOR-IN-CHIEF 40.00 X 143807 0 15633 EBA HAMID DIRECTOR OF AUDIENCE 40.00 X 143056 0 21283 CAROLYN MELAGO MANAGING EDITOR OF LOCAL NEWS, CHALKBEAT 40.00 X 145817 0 6119 1641024 0 221710 30 0 1 0 WP COMPANY LLC (DBA THE WASHINGTON POS 1301 K STREET NORTHWEST WASHINGTON DC 20071 PUBLISHING SERVICES 136500 BEACON HILL STAFFING GROUP LLC 20 ASHBURTON PLACE BOSTON MA 02284 STAFFING 117583 RA ADVISORS LLC 57 WARREN STREET FLOOR 3 NEW YORK NY 10007 ADMINISTRATIVE AND CONSULTING SERVICES 111000 3 9484978 9484978 FEES FOR SERVICE 900099 130000 130000 130000 254724 254724 8195 8195 180000 269411 -89411 -89411 -89411 ADVERTISING 541800 319276 319276 JOBS BOARD 561000 65583 65583 OTHER INCOME 900099 1943 1943 386802 10175288 130000 384859 175451 X 1094004 613022 117848 363134 7549619 6222207 673358 654054 254509 206951 23828 23730 833686 685978 72963 74745 664546 527724 60638 76184 120000 120000 59360 30242 23643 5475 28460 14500 11335 2625 191000 191000 1384562 879288 431631 73643 13402 12022 1353 27 101988 55720 35667 10601 601799 345124 244574 12101 54830 54830 94848 36649 33365 24834 23445 4230 15644 3571 1790 1790 38370 38370 UBI TAX 12500 12500 ANNUAL RETREAT 140538 140538 RECRUITING 52255 26623 20813 4819 TRAINING & DEVELOPMENT 41855 13833 17154 10868 37276 16537 15640 5099 13394642 9690650 2167482 1536510 594396 686477 973867 200063 7497408 5066434 192382 181850 100053 150218 5270400 4962238 422271 168722 15050777 11416002 435588 382834 239821 177370 200000 150000 337153 86937 1212562 797141 X 576865 1814711 13261350 8804150 13838215 10618861 15050777 11416002 -3219354 0 X 0 1 X 1 0 X 10356192 12484474 14517183 15491638 9484978 62334465 10356192 12484474 14517183 15491638 9484978 62334465 9259280 53075185 32775 21432 90503 205004 442919 792633 3924 21265 8220 17897 0 51306 4695 1502 5254 1795 1943 15189 63193593 130000 0.83990 0.86640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 1,297. 2021 AMOUNT: $ 1,502. 2022 AMOUNT: $ 4. 2023 AMOUNT: $ 1,295. 2024 AMOUNT: $ 1,943. CREDIT CARD REWARDS - 2020 AMOUNT: $ 298. HONORARIA FEES - 2020 AMOUNT: $ 3,100. 2022 AMOUNT: $ 5,250. 2023 AMOUNT: $ 500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LEASE LIABILITY 86937 86937 X 10502586 57887 269411 327298 10175288 0 10175288 13721940 57887 269411 327298 13394642 0 13394642 PART X, LINE 2: CIVIC NEWS COMPANY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT CIVIC NEWS COMPANY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. TAX YEARS SINCE 2022 REMAIN OPEN TO EXAMINATION. THERE ARE CURRENTLY NO EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 269,411. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED IN PART VIII, LINE 6B 269,411. X X X X X 1 NEWS REVENUE HUB 302 WASHINGTON STREET 150-5977 SAN DIEGO CA 92103 FUNDRAISING CAMPAIGN SUPPORT SERVICES 0 179564 36000 143564 JONATHAN THORNTON 2131 LORENZO LANE SACRAMENTO CA 95864 FUNDRAISING SUPPORT SERVICES 0 0 35000 -35000 LEELA DE SOUZA BRANSTEN 510 BELVEDERE STREET SAN FRANCISCO CA 94117 FUNDRAISING SUPPORT SERVICES 0 0 120000 -120000 179564 191000 -11436 AK AR AZ CA CO CT DE FL GA HI IA ID IL IN KS KY LA MD MA ME MI MN MO MS MT NE NH NJ NV NY NC ND NM OH OK OR PA RI SC SD TN TX UT VA VT WA WV WI WY SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH JONATHAN THORNTON PROVIDES FOR THE PAYMENT OF FUNDRAISING SERVICES AT AN HOURLY RATE UP TO A MONTHLY MAXIMUM, AND ALSO PROVIDES FOR THE REIMBURSEMENT OF REASONABLE EXPENSES TIED TO THE SERVICES PROVIDED WITH APPROVAL BY THE ORGANIZATION AS NEEDED. THE AGREEMENT WITH LEELA DE SOUZA BRANSTEN PROVIDES FOR THE PAYMENT OF FUNDRAISING SERVICES AT AN HOURLY RATE UP TO A MONTHLY MAXIMUM, AND ALSO PROVIDES FOR THE REIMBURSEMENT OF REASONABLE EXPENSES TIED TO THE SERVICES PROVIDED WITH APPROVAL BY THE ORGANIZATION AS NEEDED. THE AGREEMENT WITH NEW REVENUE HUB PROVIDES FOR THE PAYMENT OF FUNDRAISING SERVICES AT AN HOURLY RATE UP TO A MONTHLY MAXIMUM, AND ALSO PROVIDES FOR THE REIMBURSEMENT OF REASONABLE EXPENSES TIED TO THE SERVICES PROVIDED WITH APPROVAL BY THE ORGANIZATION AS NEEDED. X X X X 0 0 0 1 0 0 0 0 0 ELIZABETH GREEN CO-FOUNDER AND CEO 307425 0 0 0 0 0 7393 0 35642 0 350460 0 0 0 ANDREW GOLIS CHIEF OPERATING OFFICER 245311 0 0 0 0 0 0 0 17658 0 262969 0 0 0 AMY ROSENBLUM CHIEF REVENUE OFFICER THRU FEB 2025 199930 0 0 0 0 0 8420 0 39731 0 248081 0 0 0 MATTHEW YABOR SR. DIRECTOR, EARNED REVENUE 165709 0 0 0 0 0 6923 0 36565 0 209197 0 0 0 CARLOS JOHN ORTUNO VP OF PHILANTHROPY 179200 0 0 0 0 0 7242 0 8676 0 195118 0 0 0 EBA HAMID DIRECTOR OF AUDIENCE 143056 0 0 0 0 0 5896 0 15387 0 164339 0 0 0 SARAH DARVILLE EDITOR-IN-CHIEF 143807 0 0 0 0 0 5808 0 9825 0 159440 0 0 0 CAROLYN MELAGO MANAGING EDITOR OF LOCAL NEWS, CHALKBEAT 145817 0 0 0 0 0 5833 0 286 0 151936 0 0 0 PART I, LINE 5 MATTHEW YABOR RECEIVED COMMISSION COMPENSATION FROM THE ORGANIZATION. THE COMMISSION WAS CALCULATED BASED ON THE EMPLOYEE'S OWN GENERATED GROSS SALES REVENUE OF THE ORGANIZATION USING A PERCENTAGE-BASED FORMULA TIED TO SALES ACHIEVED AGAINST GOAL. THE APPLICABLE COMMISSION PERCENTAGE VARIED DEPENDING ON THE PERCENTAGE OF THE SALES GOAL ACHIEVED. COMMISSION COMPENSATION PAID DURING THE CALENDAR YEAR WAS $74,090. THE ARRANGEMENT WAS NOT BASED ON THE ORGANIZATION'S NET EARNINGS, NET INCOME, OR PROFITABILITY. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT FOR CERTAIN ADMINISTRATIVE AND CONSULTING SERVICES WITH RA ADVISORS LLC. THE SERVICES PROVIDED INCLUDE THE FOLLOWING: SUPERVISION AND MANAGEMENT OF THE FISCAL OPERATIONS OF THE ORGANIZATION, OVERSIGHT OF THE CASH MANAGEMENT SYSTEM, AND THE CREATION OF FINANCIAL REPORTS FOR THE ORGANIZATION THROUGHOUT THE YEAR. THE ORGANIZATION INCURRED $120,000 FOR SERVICES IN FISCAL YEAR 2025. NO ONE LISTED IN PART VII OR SCHEDULE J OF THE RETURN RECEIVED COMPENSATION FROM THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION A, LINE 4 THE BOARD OF DIRECTORS APPROVED AMENDMENTS TO THE ORGANIZATION'S BYLAWS IN SEPTEMBER 2024 TO IMPLEMENT GOVERNANCE MODERNIZATION MEASURES. THE AMENDMENTS ESTABLISHED THREE-YEAR TERMS FOR DIRECTORS, IMPOSED A LIMIT OF THREE CONSECUTIVE TERMS, AND AUTHORIZED BOARD COMMITTEES TO INCLUDE INDIVIDUALS WHO ARE NOT MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. THE FORM 990 IS REVIEWED BY INTERNAL MANAGEMENT, UPON COMPLETION OF THEIR REVIEW THE FORM 990 IS CIRCULATED TO CIVIC NEWS COMPANY'S BOARD MEMBERS AND IS REVISED FOR ANY CHANGES RECOMMENDED BY THE BOARD MEMBERS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO ALL BOARD MEMBERS AND OFFICERS. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND EACH MEMBER OF THE BOARD AND ALL OFFICERS MUST SIGN AN ANNUAL DISCLOSURE STATEMENT, WHERE THEY ARE ASKED TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST. STAFF ARE REQUIRED TO AFFIRM THE CODE OF ETHICS, INCLUDING THE CONFLICTS SECTION, ON AN ANNUAL BASIS. IF A POTENTIAL CONFLICT ARISES, THE INTERESTED PARTY IS ASKED TO DISCLOSE ALL RELATED DETAILS TO THE BOARD OR CONFLICTS COMMITTEE OF THE BOARD. AFTER MAKING A PRESENTATION REGARDING HIS OR HER FINANCIAL INTEREST, THE INTERESTED PERSON LEAVES THE MEETING WHILE THE COMMITTEE OR BOARD DISCUSSES AND VOTES ON THE TRANSACTION OR ARRANGEMENT TO DETERMINE WHETHER THERE IS A CONFLICT OF INTEREST. THE COMMITTEE OR BOARD RECOMMENDS WHETHER THE ORGANIZATION SHOULD ENTER INTO THE TRANSACTION OR AGREEMENT. THE DECISION OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A SET OF COMPENSATION STANDARDS, WHICH INCLUDES SALARY GUIDANCE FOR THE CEO, OTHER OFFICERS, AND KEY EMPLOYEES. THESE STANDARD SALARY RANGES VARY BY POSITION AND GEOGRAPHIC REGION AND ARE DETERMINED THROUGH A REVIEW OF PEER ORGANIZATIONS' COMPENSATION DATA AND APPROVED BY THE BOARD OF DIRECTORS. IN FISCAL YEAR 2025, AN INDUSTRY-WIDE COMPENSATION BENCHMARKING STUDY WAS INITIATED BY A THIRD-PARTY COMPENSATION CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION. THE RETURN IS POSTED ON THE ORGANIZATION'S WEBSITE, CIVICNEWS.ORG/FINANCIAL-INFORMATION/, AS WELL AS GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART IX, LINE 11G ADMINISTRATIVE AND OPERATIONAL SUPPORT FEES: PROGRAM SERVICE EXPENSES 504,418. MANAGEMENT AND GENERAL EXPENSES 388,557. FUNDRAISING EXPENSES 19,526. TOTAL EXPENSES 912,501. PEO PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 374,870. MANAGEMENT AND GENERAL EXPENSES 43,074. FUNDRAISING EXPENSES 54,117. TOTAL EXPENSES 472,061.