2026-07-10T08:52:38-05:00 2025-12-31 640319291 SILAS SIMMONS LLP PO BOX 4550 MONROE LA 712114550 990 2025-01-01 720435081 LOUISIANA UNITED METHODIST CHILDREN & FAMILY SERVICES INC LOUI 3182555020 P O BOX 929 RUSTON LA 71270 JOHN LUKE ALLEN INTERIM CEO 3182555020 2026-07-01 1 TIMMY R LANGSTON CPA P00699541 3183234481 2026-07-01 2025 2025-03-06 01:10:19Z JOHN LUKE ALLEN P O BOX 929 RUSTON LA 71270 57727856 0 X WWW.LUMCFS.ORG X 1908 LA WE GUIDE CHILDREN AND FAMILIES HOME TO EXPERIENCE GOD'S LOVE BY FOLLOWING THE TEACHINGS OF CHRIST.THE LOUISIANA UNITED METHODIST CHILDREN AND FAMILY SERVICES, INC. (LUMCFS) THE ORGANIZATION PROVIDES LOUISIANA'S MOST INTENSIVE AND COMPREHENSIVE RESIDENTIAL TREATMENT AND THERAPEUTIC FOSTER CARE SERVICES TO ABOUT 296 CHILDREN EACH DAY. LUMCFS CONTINUES INCREASING SERVICE CAPACITY TO MEET THE INTENSIVE TREATMENT NEEDS OF LOUISIANA'S CHILDREN.LUMCFS IS ONE OF LA'S LEADING FAITH-RELATED CHILD WELFARE AND BEHAVIORAL HEALTH MINISTRIES. IN 2025, MORE THAN 600 STAFF CARED FOR THOUSANDS OF CHILDREN AND FAMILIES IN ONE OF OUR NATION'S MOST IMPOVERISHED STATES. OUR VISION IS TO PROVIDE THE HIGHEST QUALITY OF CARE TO LA'S CHILDREN AND FAMILIES BY OFFERING HOLISTIC SERVICES. 38 37 920 1350 7682 6646 2791243 2956103 40025957 43411956 1865370 7237033 1207704 1057562 45890274 54662654 0 0 0 0 33065191 34358193 1409 0 867289 13881279 14306725 46947879 48664918 -1057605 5997736 86896794 92875787 3230073 3108612 83666721 89767175 X THE ORGANIZATION SEEKS TO PROVIDE THE HIGHEST QUALITY OF CARE IN MINISTRY TO THE DIVERSE NEEDS OF LOUISIANA'S CHILDREN AND FAMILIES BY OFFERING A VARIETY OF HOLISTIC SERVICES WHICH PROMOTE PERSONAL GROWTH AND WHOLESOME FAMILY LIFE. THE ORGANIZATION PATTERNS ITS MINISTRY BY FOLLOWING THE EXAMPLE OF JESUS CHRIST WHO MINISTERS TO ALL IN ORDER THAT EACH MAY EXPERIENCE THE WHOLENESS WHICH ACCOMPANIES THE RECONCILING LOVE OF GOD. 0 0 27600663 34591993 LUMCFS OPERATES THREE METHODIST CHILDREN'S HOMES WHICH ARE STRATEGICALLY LOCATED IN THE BOOTSTRAP, HEEL AND TOE OF LOUISIANA'S BOOT-SHAPED GEOGRAPHY. LOUISIANA METHODIST CHILDREN'S HOME (LMCH) IN RUSTON, LOUISIANA PROVIDES CARE FOR UP TO 96 BOYS AND GIRLS FROM ACROSS THE STATE WHOSE BEHAVIORAL NEEDS REQUIRE COMPREHENSIVE, INTENSIVE RESIDENTIAL TREATMENT. METHODIST CHILDREN'S HOME OF SOUTHWEST LOUISIANA IS A 28-BED PSYCHIATRIC RESIDENTIAL TREATMENT FACILITY. METHODIST CHILDREN'S HOME OF SOUTHEAST LOUISIANA IS A 32-BED PSYCHIATRIC RESIDENTIAL TREATMENT FACILITY FOR CHILDREN WHO REQUIRE INTENSIVE RESIDENTIAL CARE.OUR THREE METHODIST CHILDREN'S HOMES ARE INTERNATIONALLY ACCREDITED BY THE COUNCIL ON ACCREDITATION AND ARE LICENSED BY LOUISIANA DEPARTMENT OF HEALTH AS PSYCHIATRIC RESIDENTIAL TREATMENT FACILITIES. WE PROVIDE THE MOST INTENSIVE, COMPREHENSIVE AND HOLISTIC RESIDENTIAL CARE AVAILABLE TO LOUISIANA'S CHILDREN. LUMCFS RECEIVE REQUESTS FOR CARE FROM THROUGHOUT LA FROM PARENTS, MANAGED CARE ORGANIZATIONS, INSURANCE COMPANIES, CUSTODIAL STATE AGENCIES INCLUDING THE DEPARTMENT OF CHILDREN AND FAMILY SERVICES, THE OFFICE OF JUVENILE JUSTICE, AND THE LA DEPARTMENT OF HEALTH,CLERGY AND FROM HEALTHCARE PROFESSIONALS.DURING 2025, LUMCFS PROVIDED 49,379 DAYS OF RESIDENTIAL CARE TO 405 CHILDREN WHO RECEIVED CARE IN OUR THREE CHILDREN'S HOMES. THESE ARE CHILDREN FOR WHOM APPROPRIATE CARE WAS UNAVAILABLE IN OTHER TREATMENT PROGRAMS. OUR RESIDENTIAL SERVICES ARE FAMILY-ORIENTED PROGRAMS WHICH HELP CHILDREN RETURN HOME WHEN POSSIBLE. 8194634 7977752 METHODIST FOSTER CARE IS LOUISIANA'S LARGEST PROVIDER OF THERAPEUTIC FOSTER CARE SERVICES TO CHILDREN IN THE CUSTODY OF THE DEPARTMENT OF CHILDREN AND FAMILY SERVICES (DCFS). THERAPEUTIC FOSTER CARE IS A FAMILY-BASED SERVICE WHICH ALLOWS CHILDREN TO LIVE IN A FOSTER HOME WITH SPECIALLY TRAINED PARENTS WHILE RECEIVING INTENSIVE TREATMENT FROM COMMUNITY-BASED PROVIDERS OF MENTAL HEALTH SERVICES FOR THEIR EMOTIONAL AND BEHAVIORAL NEEDS. METHODIST FOSTER CARE OPERATES STATEWIDE OUT OF FIVE REGIONAL OFFICES LOCATED IN NORTH, CENTRAL AND SOUTH LOUISIANA. REGIONAL METHODIST FOSTER CARE STAFF MEMBERS RECRUIT, TRAIN, CERTIFY AND SUPPORT THE FOSTER FAMILIES WHO PROVIDE THERAPEUTIC FOSTER CARE.EACH YEAR ABOUT 8,000 CHILDREN ENTER LOUISIANA'S FOSTER CARE SYSTEM AFTER A JUDGE DETERMINES THEY ARE UNABLE TO LIVE WITH THEIR PARENTS FOR REASONS OF PHYSICAL OR SEXUAL ABUSE OR NEGLECT. ON ANY GIVEN DAY THERE ARE ABOUT 4,700 LOUISIANA CHILDREN WHO REQUIRE FOSTER CARE SERVICES BUT HAS ABOUT 2,000 FOSTER HOMES. LOUISIANA IS SHORT 100'S OF FOSTER HOMES. METHODIST FOSTER CARE IS WORKING TO FILL THE GAP FOR THE CHILDREN IN FOSTER CARE WITH THE MOST SIGNIFICANT NEEDS.DURING 2025, MFC CONTINUED GROWTH INTO ALL REGIONS OF LA WITH FOCUSED EMPHASES ON SOUTHEAST AND SOUTHWEST LA. MFC CONTINUED TO INCREASE CENSUS THROUGH INTENTIONAL RECRUITMENT EFFORTS. MFC CONTINUES DEVELOPING POOLS OF SPECIALIZED THERAPEUTIC FOSTER HOMES WHO WILL CARE FOR GROUPS OF CHILDREN FOR WHOM DCFS FINDS IT DIFFICULT TO SECURE TFC SERVICES.METHODIST FOSTER CARE CONTINUES IMPLEMENTING TWO EVIDENCE-BASED TREATMENT MODELS: TRAUMA-BASED RELATIONAL INTERVENTIONS (TBRI) AND THE QUALITY PARENTING INITIATIVE (QPI). IN ADDITION, METHODIST FOSTER CARE IS PROGRESSING STEADILY IN BUILDING ITS STATEWIDE NETWORK THERAPEUTIC FOSTER FAMILIES, RECRUITING, TRAINING, CERTIFYING AND MAINTAINING TFC FAMILIES THROUGHOUT LOUISIANA. MFC CONTINUES EXPANSION BY ESTABLISHING ADDITIONAL REGIONAL OFFICES FOR NORTHWEST, SOUTHWEST, AND SOUTHEAST LOUISIANA. ULTIMATELY, METHODIST FOSTER CARE WISHES TO HAVE THERAPEUTIC FOSTER CARE SERVICES AVAILABLE TO SUPPORT THE DAILY NEEDS OF 250 CHILDREN. 1320552 525208 HOWARD SCHOOL IS A HIGHLY RANKED ALTERNATIVE SCHOOL IN LOUISIANA AND HAS TWICE BEEN DESIGNATED A "TOP GAINS" SCHOOL BY LOUISIANA DEPARTMENT OF EDUCATION. DURING THE 2025 CALENDAR YEAR, EMOTIONALLY DISTURBED CHILDREN FROM ACROSS THE STATE OF LOUISIANA ATTENDED HOWARD SCHOOL ON THE RUSTON COMPUS OF LOUISIANA METHODIST CHILDREN'S HOME. 95% OF STUDENTS ATTENDING HOWARD SCHOOL ARE ECONOMICALLY DISADVANTAGED.NAMED IN MEMORY OF A GENEROUS BENEFACTOR, MRS. LORRAINE NOBLES HOWARD, "HOWARD SCHOOL" IS LICENSED BY LOUISIANA'S DEPARTMENT OF EDUCATION AS AN ALTERNATIVE SCHOOL. STUDENTS WHO ATTEND HOWARD SCHOOL RECEIVE MORE "SEAT TIME" IN HOWARD SCHOOL THAN IS LIKELY IN THE TRADIONAL SCHOOL SETTINGS THEY WILL RETURN TO UPON DISCHARGE.HOWARD SCHOOL IS STAFFED BY FIFTEEN WELL-TRAINED, CERTIFIED PROFESSIONALS, INCLUDING A GUIDANCE COUNSELOR, AND NUMEROUS SUPPORT STAFF WHO PROVIDE QUALITY EDUCATIONAL SERVICES TO TRAUMATIZED CHILDREN. THE AVERAGE DAILY STUDENT COUNT FOR EDUCATIONAL SERVICES AT HOWARD SCHOOL AND THE JOHN ALLEN VOCATIONAL CENTER WAS 84. END-OF-COURSE TESTING AT THE HIGH SCHOOL IN 2025 RESULTED IN A PASSING RATE OF 57%. CARNEGIE CREDITS WERE AWARDED TO HIGH SCHOOL YOUTH WHO REMAINED IN OUR CARE LONG ENOUGH TO COMPLETE RESPECTIVE GRADING PERIODS. 2728635 359690 LIFE SKILLS TRAINING CENTER: WITH REGIONAL LIFE SKILLS TRAINING CENTERS IN THE MONROE, COVINGTON, LAFAYETTE, AND LAKE CHARLES REGIONS, IN 2025 THE FOUR LIFE SKILLS TRAINING CENTERS IN LOUISIANA SERVED OVER 650 CHILDREN IN THE STATE'S CUSTODY.OWL EQUINE CENTER PROGRAM: THIS PROGRAM OFFERS THERAPEUTIC HORSEMANSHIP CLASSES AND THERAPEUTIC RIDING LESSONS FOR INDIVIDUALS WITH PHYSICAL AND DEVELOPMENTAL DISABILITIES. LOCATED ON THE 800-ACRE OWL CENTER CAMPUS, OWL EQUINE CENTER HAS TWO PATH CERTIFIED EQUINE INSTRUCTORS AND PROVIDES THERAPEUTIC RIDING LESSONS FOR INDIVIDUALS WITH HANDICAPS AND THERAPEUDIC HORSEMANSHIP CLASSES FOR YOUTH FROM THE COMMUNITY.OUTDOOR WILDERNESS LEARNING CENTER: THE OWL CENTER IS AN 800-ACRE EXPERIENTIAL CAMPUS IN NORTH CENTRAL LA WHICH SERVED OVER 5,000 INDIVIDUALS IN 2025 THROUGH A VARIETY OF THERAPEUTIC, RECREATIONAL, AND EDUCATIONAL PROGRAMS. THE OWL CENTER FEATURES EQUINE FACILITIES; A LARGE, MULTI-PURPOSE SPORTS FIELD; A PAVILION; A CHALLENGE COURSE WITH LOW AND HIGH ELEMENTS; AND CAMPING FACILITIES WITH CABINS, SHOWERS AND RESTROOM FACILITIES, KITCHEN AND STORAGE, AND A BUNKHOUSE FOR LARGE GROUPS.THE MOST IMPORTANT FACILITY AT THE OWL CENTER IS THE FAMILY LODGE WHERE FAMILIES OF LMCH RESIDENTS CAN STAY AT NO CHARGE TO VISIT THEIR CHILD AND PARTICIPATE IN TREATMENT. 2728635 359690 39844484 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 120 0 1 920 1 1 1 0 0 0 0 0 0 0 0 0 X 38 37 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JASON BROWN 3182555020 904 DEVILLE LANE RUSTON LA 71270 MARK LUBBOCK DIRECTOR 1.00 X 0 0 0 CINDY SURLES DIRECTOR 1.00 X 0 0 0 ROBERT TEMPLE DIRECTOR 1.00 X 0 0 0 REV RAMONALYNN BETHLEY DIRECTOR - VICE CHAIR 1.00 X X 0 0 0 VERONICA FREEMAN-DOUGLAS DIRECTOR 1.00 X 0 0 0 STEVE BURKHALTER DIRECTOR 1.00 X X 0 0 0 BRANDON EWING DIRECTOR 1.00 X 0 0 0 JOHN FETZER DIRECTOR 1.00 X 0 0 0 CURTIS PELLERIN DIRECTOR 1.00 X 0 0 0 RICHARD LEWIS DIRECTOR - TREASURER 1.00 X X 0 0 0 JOANNA HAUSER DIRECTOR 1.00 X 0 0 0 GORDON BARTAGE DIRECTOR 1.00 X 0 0 0 ROSEMARY EWING LIFE MEMBER 1.00 X 0 0 0 DR DENNIS DILLON DIRECTOR 1.00 X 0 0 0 AUSTIN ROBERTSON DIRECTOR 1.00 X 0 0 0 JOHN ALLEN DIRECTOR 1.00 X 12000 0 0 REV C FRANCIS HOOTON DIRECTOR 1.00 X 0 0 0 REV KARLI PIDGEON DIRECTOR 1.00 X 0 0 0 WILLIAM JAMES DIRECTOR - CHAIRMAN 2.00 X 0 0 0 BABS MOLLERE DIRECTOR 1.00 X 0 0 0 JOHN F SMITH DIRECTOR 1.00 X 0 0 0 BILL MCINTYRE DIRECTOR - SECRETARY 1.00 X X 0 0 0 BETTY ROWELL DIRECTOR 1.00 X 0 0 0 REV BRIAN MERCER DIRECTOR 1.00 X 0 0 0 MARJORIE FRANKLIN DIRECTOR 1.00 X 0 0 0 BRENDA THOMAS-NERO DIRECTOR 1.00 X 0 0 0 BISHOP DELORES WILLIAMSTON LIFE MEMBER 1.00 X 0 0 0 JIMMY LOVE LIFE MEMBER 1.00 X 0 0 0 TERREL DEVILLE LIFE MEMBER 1.00 X 12000 0 0 REV BOB BURGESS LIFE MEMBER 1.00 X 0 0 0 CHRIS ANDREWS LIFE MEMBER 1.00 X 0 0 0 MATT VINCENT DIRECTOR 1.00 X 0 0 0 REV BILL WILLIS DIRECTOR 1.00 X 0 0 0 REV SCOTT BULLOCK DIRECTOR 1.00 X 0 0 0 BILL GOFORTH DIRECTOR 1.00 X 0 0 0 DR BRYAN SIBLEY DIRECTOR 1.00 X 0 0 0 RICHARD WHEAT JR PRESIDENT/CEO 40.00 X 224951 0 40139 JOHN LUKE ALLEN COO 40.00 X 150867 0 66823 JASON BROWN CHIEF FINANCIAL OFFICER 40.00 X 137742 0 68072 EDWARD LYNAM CLINICAL DIRECTOR 16.00 X 333491 0 0 871051 0 175034 6 0 1 0 SYSCO CORPORATION PO BOX 2900 JACKSON MS 39207 FOOD VENDOR 872632 TRIAD MAINTENANCE SERVICESLLC 401 W MISSISSIPPI AVE RUSTON LA 71270 BUILDING CONTRACTORS 247248 US FOOD INC PO BOX 846079 DALLAS TX 75284 FOOD VENDOR 235679 CITY OF RUSTON PO BOX 307 RUSTON LA 71270 UTILITIES 234493 THE ULTIMATE SOFTWARE GROUP INC PO BOX 930953 ATLANTA GA 31193 SOFTWARE PROVIDER 186864 5 232783 747053 1976267 84671 2956103 CHILD CARE SUPPORT 624200 35117201 35117201 METHODIST FOSTER CARE 624200 7977752 7977752 OUTDOOR WILDERNESS LIF 624100 240599 240599 FAMILY DEVELOP SERVICE 624100 76404 76404 43411956 1028901 1028901 1053547 1053547 8330 0 8330 8330 8330 5465645 3753005 0 3010518 5465645 742487 6208132 6208132 0 232783 54684 -54684 -54684 MISCELLANEOUS INCOME 624100 42687 42687 TL JAMES PARTNERSHIP I 110000 7650 7650 LA METHODIST CHILDREN' 531190 32 32 50369 54662654 43454643 7682 8244226 1123514 609954 513560 26856574 23499824 2859335 497415 4371694 3475895 821389 74410 2006411 1737760 232577 36074 116049 116049 9438 9438 119498 119498 314025 57355 256670 43207 27154 15100 953 582402 248976 246111 87315 537464 533051 4413 1368385 1293506 24753 50126 269153 269153 85094 85094 16069 16069 1865316 1756742 77277 31297 2283249 810471 1472778 FOSTER CARE DAILY RATES 3788267 3788267 FOOD 1072212 1072212 SUPPLIES 684083 586737 88154 9192 MISCELLANEOUS EXPENSES 651374 495664 140772 14938 501440 114814 334908 51718 48664918 39844484 7953145 867289 16056 13053 11170403 14085640 221202 13649 4262722 3997585 75000 62918 828097 749570 44326078 18697754 26708690 25628324 41220593 45805136 2380037 2502215 13994 17697 86896794 92875787 555529 905020 500000 2174544 2203592 3230073 3108612 X 80959566 86932834 2707155 2834341 83666721 89767175 86896794 92875787 5997736 102718 0 X X 0 1 X 1 1 1 X 5132154 4198914 2572803 2791243 2956103 17651217 5132154 4198914 2572803 2791243 2956103 17651217 17651217 4577743 4468185 3597919 3048411 8244226 23936484 20497 12873 10332 11141 7682 62525 18316 28612 23786 24265 32687 127666 41777892 143966379 0.42250 0.50400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 2808672 2808672 37507486 15916123 21591363 2871287 1884177 987110 1138633 897454 241179 25628324 ACCRUED COMPENSATION 2064463 LEASE LIABILITY 116071 RETIREMENT PAYABLE 23024 UNEARNED REVENUE 34 2203592 54634215 102720 102720 54531495 131159 131159 54662654 48533759 54684 54684 48479075 185843 185843 48664918 PART V, LINE 4: THE UNITED METHODIST FOUNDATION OF LOUISIANA HAS A DONOR ADVISED FUND RETAINED BY THE FOUNDATION TO BE KEPT ON DEPOSIT AND ANY EARNINGS WILL BE DISTRIBUTED TO MAINTAIN THE FACILITY IN THE NEW ORLEANS AREA (SOUTHEAST LOUISIANA FACILITY) NOW THAT IT HAS BEEN CONSTRUCTED AND PLACED IN SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: OIL AND GAS EXPENSES (NETTED ON FINANCIAL STATEMENT) 174087. FUNDRAISING EXPENSE (NETTED ON FORM 990) -54684. RESTRICTED EXPENSE NETTED ON FINANCIALS 11756. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE NETTED WITH REVENUE 54684. ROUNDING PART XII, LINE 4B - OTHER ADJUSTMENTS: OIL AND GAS EXPENSES (NETTED ON FINANCIAL STATEMENTS) 174087. GOLF TOURNAMENT - SELA LOCATION 199111 199111 30194 LUMCFS EVERYTHING NICE VIRTUAL 5K 33672 33672 24490 232783 232783 54684 54684 -54684 X 0 0 0 0 0 0 0 0 0 EDWARD LYNAM CLINICAL DIRECTOR 333491 0 0 0 0 0 0 0 0 0 333491 0 0 0 RICHARD WHEAT JR PRESIDENT/CEO 224951 0 0 0 0 0 6767 0 33372 0 265090 0 0 0 JOHN LUKE ALLEN COO 150867 0 0 0 0 0 9761 0 57062 0 217690 0 0 0 JASON BROWN CHIEF FINANCIAL OFFICER 137742 0 0 0 0 0 11999 0 56073 0 205814 0 0 0 X 1 5208 AVERAGE TRADING PRICE X GIFTS TO CLIENTS 215 42910 RETAIL X GIFTS TO FOSTER CARE FAMILIES AND KIDS 50 10315 RETAIL X GIFTS TO CLIENTS 40 7830 RETAIL X GIFTS TO CLIENTS 40 6990 RETAIL X BERRIES 1 3483 RETAIL X SUPPLIES 20 3335 RETAIL X SPECIAL EVENT SUPPLIES 6 2500 RETAIL X MAINTENANCE SUPPLIES 1 1200 RETAIL X COTF SUPPLIES 3 900 RETAIL 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 A DIRECTOR OF THE ORGANIZATION OWNS A FAMILY INTEREST IN THE TIMBER MANAGEMENT COMPANY OF EWING TIMBER, INC THAT PURCHASES TIMBER FROM THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A PAPER COPY OF THE FORM 990 IS PROVIDED TO THE PRESIDENT OF THE ORGANIZATION PRIOR TO THE SIGNING OF THE FORM 990. THE OFFICER REVIEWS THE FORM 990 AND SIGNS THE AUTHORITY TO E-FILE THE RETURN. A COPY OF THE FORM 990 IS PROVIDED BY PDF ELECTRONIC FILE TO THE AUDIT AND BUDGET COMMITTEE PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. THE COMMITTEE MEETS SEMI-ANNUALLY OR AS NEEDED. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT OF THE ORGANIZATION REVIEWS EACH CONFLICT OF INTEREST QUESTIONAIRE ANNUALLY COMPLETED BY MEMBERS OF THE BOARD OF DIRECTORS TO DETERMINE ANY AREAS OF POTENTIAL CONFLICT. THE PRESIDENT REVIEWS THE SITUATION PERSONALLY WITH THE BOARD MEMBER IF THERE IS ANY POSSIBILITY OF A CONFLICT OF INTEREST. THE ORGANIZATION DOES NOT LET THE INTERESTED PARTY PARTICIPATE IN ANY DECISIONS RELATED TO A TRANSACTION OR CONTRACT THAT MAY POSE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE AUDIT AND BUDGET COMMITTEE REVIEWS THE COMPENSATION OF OFFICERS INCLUDING BUT NOT LIMITED TO THE CEO AND TOP MANAGEMENT OF THE ORGANIZATION DURING THE FALL COMMITTEE MEETING IN ANTICIPATION OF THE BUDGET FOR THE NEXT CALENDAR YEAR. THE AUDIT AND BUDGET COMMITTEE IS RESPONSIBLE FOR REVIEWING THE COMPENSATION LEVELS OF THE OFFICERS OF THE ORGANIZATION AND ACTS WITHOUT VOTING PARTICIPATION BY MANAGEMENT. THE AUDIT AND BUDGET COMMITTEE CONSISTS OF BOARD OF DIRECTORS SERVING IN A VOLUNTARY CAPACITY. AFTER THIS CONSIDERATION, THE FULL BOARD OF DIRECTORS APPROVES THE COMPENSATION UPON RECOMMENDATION OF THE AUDIT AND BUDGET COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION REPORTS ITS ANNUAL AUDIT TO THE LOUISIANA LEGISLATIVE AUDITOR'S OFFICE AND THAT OFFICE POSTS THE FINANCIAL STATEMENTS ON ITS WEBSITE FOR PUBLIC REVIEW AND INSPECTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES UPON REQUEST A COPY OF THE FORM 990 TO INTERESTED PARTIES. THE CONFLICT OF INTEREST POLICY THAT IS A PART OF THE GOVERNING DOCUMENTS IS PROVIDED TO ALL BOARD OF DIRECTORS AND EMPLOYEES OF THE ORGANIZATION. THE FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST TO ANY GRANTOR, CONTRACTOR, OR INTERESTED PARTY. THE STATE OF LOUISIANA LEGISLATIVE AUDITOR'S WEBSITE CURRENTLY POSTS THE ENTIRE FINANCIAL STATEMENTS OF THE ORGANIZATION AS AUDITED BY AN INDEPENDENT AUDITOR EACH YEAR. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC CINDY SURLES - 1181 JOHNSON RD, DEQUINCY, LA 70633. ROBERT TEMPLE - 935 NORTH TRENTON, RUSTON, LA 71270. REV. RAMONALYNN BETHLEY - 2727 JACKSON STREET, ALEXANDRIA, LA 71301. VERONICA FREEMAN-DOUGLAS - 3036 WASHINGTON AVE, BATON ROUGE, LA 70802. STEVE BURKHALTER - 10185 WESTWIND DRIVE, SHREVEPORT, LA 71106. BRANDON EWING - 211 FLOYD PARK DR, RUSTON, LA 71270. JOHN FETZER - P. O. BOX 41188, SHREVEPORT, LA 71134-1188. CURTIS PELLERIN - PO BOX 400, KENNER, LA 70063. RICHARD LEWIS - PO BOX 65121 , BATON ROUGE, LA 70896. JOANNA HAUSER - 140 HAUSER HILL LANE, DERIDDER, LA 70634. GORDON BARTAGE - 4804 WOODBERRY LANE, BENTON, LA 71106. ROSEMARY EWING - 296 COUNTRY LANE, QUITMAN, LA 71268. DR. DENNIS DILLON - 209 JOSHUA LOOP, PEARL RIVER, LA 70452. AUSTIN ROBERTSON - 624 TRAVIS ST STE 500, SHREVEPORT, LA 71101. JOHN ALLEN - 193 HORSEHILL LANE, RUSTON, LA 71270. REV. C. FRANCIS HOOTON - 703 LEE AVE STE 401, LAFAYETTE, LA 70501. REV. KARLI PIDGEON - PO BOX 24964, NEW ORLEANS, LA 70124-4964. WILLIAM JAMES - 231 ATHERTON DRIVE, METAIRIE, LA 70005. BABS MOLLERE - 1185 ROBERT E LEE BOULEVARD, NEW ORLEANS, LA 70124. JOHN F. SMITH - PO BOX 53245, BATON ROUGE, LA 70892. BILL MCINTYRE - P.O. BOX 1011, RUSTON, LA 71273. BETTY ROWELL - 107 CORINTH AVENUE, BROUSSARD, LA 70518-7417. REV. BRIAN MERCER - 3900 LOOP ROAD, MONROE, LA 71201. MARJORIE FRANKLIN - 2900 ADDISON LOOP, LAKE CHARLES, LA 70607. BRENDA THOMAS-NERO - 17742 WISDOM AVE, BAKER, LA 70714. BISHOP DELORES WILLIAMSTON - 527 N BLVD, BATON ROUGE, LA 70802. JIMMY LOVE - 539 TOMA LODGE, RUSTON, LA 71270. TERREL DEVILLE - 247 COLEMAN LOOP, HOMER, LA 71040. REV. BOB BURGESS - 3204 CUBA BLVD., MONROE, LA 71201. CHRIS ANDREWS - 18781 OLD WORLD CT., BATON ROUGE, LA 70817. MATT VINCENT - P O BOX 228, SULPHUR, LA 70664. REV. BILL WILLIS - 1510 TIDEWATER DRIVE, MONROE, LA 71203. REV. SCOTT BULLOCK - 703 LEE AVENUE, SUITE 401, LAFAYETTE, LA 70501. BILL GOFORTH - 160 ACADIA DR, LAFAYETTE, LA 70508. DR. BRYAN SIBLEY - 1211 COOLIDGE, SUITE 300, LAFAYETTE, LA 70503. FORM 990 PART XII LINE 2C YES-AUDIT AND BUDGET COMMITTEE THE ORGANIZATION HAS AN AUDIT AND BUDGET COMMITTEE THAT IS CHARGED WITH THE RESPONSIBILITY OF SELECTING AN INDEPENDENT AUDITOR. THE AUDIT AND BUDGET COMMITTEE SUBMITS IN THE FORM OF A MOTION THE SELECTION OF THE INDEPENDENT AUDITOR TO THE BOARD OF DIRECTORS DURING THE FALL MEETING. THE ENTIRE BOARD OF DIRECTORS VOTE ON THE SELECTION OF THE INDEPENDENT AUDITOR AT THAT TIME. PART XII FINANCIAL STATEMENTS AND REPORTING, LINE 3B THE ORGANIZATION DID HAVE A SINGLE AUDIT PREFORMED FOR THE 2023 AND 2024 TAX YEAR FINANCIAL STATEMENTS. THE FEDERAL EXPENDITURES DURING 2023 AND 2024 EXCEEDED THE $750,000 LEVEL AND CREATED THE NEED FOR THE SINGLE AUDIT ACT TO BE A PART OF THE FINANCIAL AUDIT. THE ORGANIZATION IS ALSO SUBJECTED TO THE LOUISIANA LEGISLATIVE AUDITOR REQUIREMENTS AND THE REPORT IS POSTED ON THE WEBSITE OF THE LOUISIANA LEGISLATIVE AUDITOR. THE COMPLIANCE LETTER IS ALSO A PART OF THE FINANCIAL STATEMENTS POSTED FOR 2023 AND 2024 ON THIS WEBSITE.