NORTHWEST HUMAN RESOURCE MANAGEMENT ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: NORTHWEST HUMAN RESOURCE MANAGEMENT ASSOCIATION (EIN 93-6031258)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-03-01
IRS object ID: 202410619349300871
Schema version: 2023v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-03-01T17:13:02-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	911056739	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	VINE DAHLEN PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3500 188TH STREET SW STE 322	AddressLine1Txt
City	LYNNWOOD	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98037	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	936031258	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTHWEST HUMAN RESOURCE MANAGEMENT	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	5038072752	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2602 S 38TH ST SUITE A PM BOX 48	AddressLine1Txt
City	TACOMA	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98409	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SHEILA HARBRIGE	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	5038072752	PhoneNum
Signature	2024-02-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SHEILA	PersonFirstNm
Person Last	HARBRIGE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LORI L SCOTT CPA	PreparerPersonNm
PTIN	P01452038	PTIN
Phone	4257716055	PhoneNum
Preparation	2024-02-29	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	STACEY SCALF	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2602 S 38TH ST SUITE A PM BOX 48	AddressLine1Txt
City	TACOMA	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98409	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$339,378	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.NHRMA.SHRM.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1961	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	PROVIDE PROFESSIONAL DEVELOPMENT FOR HR PROFESSIONALS AND STUDENTS IN ALASKA, OREGON, AND WASHINGTON.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$13,459	PYProgramServiceRevenueAmt
CY Program Service Revenue	$337,723	CYProgramServiceRevenueAmt
PY Investment Income	$18	PYInvestmentIncomeAmt
CY Investment Income	$1,655	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$13,477	PYTotalRevenueAmt
CY Total Revenue	$339,378	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,550	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$70,617	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$158,115	PYOtherExpensesAmt
CY Other Expenses	$139,644	CYOtherExpensesAmt
PY Total Expenses	$159,665	PYTotalExpensesAmt
CY Total Expenses	$210,261	CYTotalExpensesAmt
PY Revenues Less Expenses	-$146,188	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$129,117	CYRevenuesLessExpensesAmt
Total Assets BOY	$750,096	TotalAssetsBOYAmt
Total Assets EOY	$879,213	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$750,096	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$879,213	NetAssetsOrFundBalancesEOYAmt
Mission	THE PURPOSE OF NORTHWEST HUMAN RESOURCE MANAGEMENT ASSOCIATION (NHRMA) IS TO ADVANCE THE HUMAN RESOURCE PROFESSION BY PROVIDING QUALITY DEVELOPMENT, CONNECTION AND RECOGNITION OPPORTUNITIES IN ALASKA, OREGON, AND WASHINGTON.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	NWHRMA CONDUCTS ACTIVITIES IN THE ADVANCEMENT OF THE HR PROFESSION AND RECOGNIZES OUTSTANDING ACHIEVEMENT OF HR PROFESSIONALS IN ALASKA, OREGON AND WASHINGTON. NWHRMA PROVIDES SUPPORT FOR SOCIETY OF HUMAN RESOURCE MANAGEMENT (SHRM) CHAPTERS AND MEMBERS IN ALASKA, OREGON AND WASHINGTON AND SUPPORTS THE GOAL OF MAINTAINING 100% SHRM CHAPTERS IN ALASKA, OREGON AND WASHINGTON TO FURTHER THE MISSION OF SHRM.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5038072752	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2602 S 38TH ST SUITE A PM BOX 48	AddressLine1Txt
City	TACOMA	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98409	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
STACEY SCALF
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MICHELE SWIFT
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHANCE BRIMHALL
PAST PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHRISTINE MORELAND
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
SHEILA HARBRIGE
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
SHELLIE BRIGHTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STACY BROWN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SARAH ELKINTON
DIRECTOR (OR)	1.00	Yes (X)		$0	$0	$0
DANIELLE HUSTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANN KJERA
DIRECTOR (AK)	1.00	Yes (X)		$0	$0	$0
ABBI LASICH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JULIE ORCHARD
DIRECTOR (WA)	1.00	Yes (X)		$0	$0	$0
LIZZIE RAHM
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARY RYDESKY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KATIE SLICK
DIRECTOR (SHRM)	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCES	611430	$332,958	$332,958
PROF. DEVELOPMENT	611430	$4,765	$4,765

Field	Value	IRS element (for citing)
Total Program Service Revenue	$337,723	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,655	TotalRevenueColumnAmt
Exclusion	$1,655	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$339,378	TotalRevenueColumnAmt
Related Or Exempt Func Income	$337,723	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,655	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$66,629	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$3,988	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,170	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,246	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$3,321	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,534	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,433	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,570	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
CONFERENCES & CLASSES	$101,657
MISC EXPENSES	$1,713

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$210,261	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$500,081	BOYAmt
EOY	$223,322	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$250,015	BOYAmt
EOY	$255,891	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$400,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$750,096	BOYAmt
EOY	$879,213	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$750,096	BOYAmt
EOY	$879,213	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$750,096	BOYAmt
EOY	$879,213	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$750,096	BOYAmt
EOY	$879,213	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$129,117	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
SHRM ALASKA STATE COUNCIL
PO BOX 242403	ANCHORAGE	AK	995242403	870703540	$26,033	$0	GENERAL SUPPORT
SHRM OREGON STATE COUNCIL
4676 COMMERCIAL ST SE 492	SALEM	OR	973021902	464270963	$26,033	$0	GENERAL SUPPORT
WASHINGTON STATE SHRM
10900 NE 4TH ST STE 1400	BELLEVUE	WA	98004	911688890	$14,563	$0	GENERAL SUPPORT

Field	Value	IRS element (for citing)
Total501c3 Org	3	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION GIVES A SET PORTION OF THE PROFITS FROM THE ANNUAL CONFERENCE TO THE THREE STATE COUNCILS AS REQUIRED BY THE ASSOCIATION'S BY-LAWS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE BOARD PRIOR TO SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ALL BOARD MEMBERS ARE ASKED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. ALL FORMS THAT HAVE A POTENTIAL CONFLICT OF INTEREST ARE GIVEN TO THE BOARD CHAIRPERSON TO REVIEW.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.