2023-03-14T13:39:20-05:00 2022-06-30 111986323 MARCUM LLP 1601 MARKET STREET FL 4 PHILADELPHIA PA 19103 990 2021-07-01 221912812 MULTIPLE SCLEROSIS ASSOCIATION OF AMERICA INC MULT 8564884500 375 KINGS HIGHWAY NORTH CHERRY HILL NJ 08034 GINA MURDOCH VICE PRESIDENT - FINANCE 8564884500 2023-03-14 1 GINA MURDOCH XXX-XX-XXXX MARIE DECICCO P01419199 2152972100 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X GINA R MURDOCH 375 KINGS HIGHWAY NORTH CHERRY HILL NJ 08034 11907262 0 X WWW.MYMSAA.ORG X 1970 NJ THE ASSOC. IMPROVES LIVES TODAY FOR THE ENTIRE MS COMMUNITY THROUGH VITAL SERVICES AND SUPPORT. 12 12 27 34 83198 2100 8654373 8720632 196148 113682 112880 22247 135729 -39010 9099130 8817551 825191 842234 0 0 2402574 2381889 110000 66051 2359670 4765841 4959942 8103606 8250116 995524 567435 7922908 7956030 1350535 1461531 6572373 6494499 X THE MULTIPLE SCLEROSIS ASSOCIATION OF AMERICA, INC. (THE ASSOCIATION) IS A LEADING RESOURCE FOR THE ENTIRE MS COMMUNITY, IMPROVING LIVES TODAY THROUGH VITAL SERVICES AND SUPPORT. 0 0 3997448 842234 113682 1- PATIENT SERVICES: THE ASSOCIATION'S MRI ACCESS PROGRAM PROVIDES ASSISTANCE FOR MS PATIENTS OR INDIVIDUALS WHO HAVE SUSPECTED MS TO OBTAIN AN MRI SCAN FOR THE PURPOSE OF PROVIDING A DIAGNOSIS OR TRACKING PROGRESSION. THE PROGRAM SERVES INDIVIDUALS WHOSE INCOME IS UNDER 300% OF THE FEDERAL POVERTY GUIDELINES AND ARE OTHERWISE UNABLE DUE TO BEING UNINSURED OR UNDER-INSURED TO PAY FOR AN MRI ON THEIR OWN. DURING FY22, MSAA APPROVED MORE THAN 1,000 ELIGIBLE INDIVIDUALS FOR MRI SCANS WITH A VALUE IN EXCESS OF $586,000. (CONTINUE IN SCHEDULE O)THE ASSOCIATION'S COOLING AND EQUIPMENT DISTRIBUTION PROGRAM HELPS INDIVIDUALS WITH MS OBTAIN THE EQUIPMENT THAT THEY NEED IN ORDER TO BEST MANAGE THEIR MS. THE PROGRAM PROVIDES SPECIAL COOLING APPAREL WHICH HELPS ALLEVIATE HEAT SENSITIVITY ISSUES FOR MS PATIENTS, AS WELL AS DURABLE MEDICAL AND SAFETY EQUIPMENT AT NO CHARGE TO MS PATIENTS THROUGHOUT THE COUNTRY. DURING FY22 THE ASSOCIATION DELIVERED NEARLY 2,000 PIECES OF SAFETY, MOBILITY, AND SYMPTOM-MANAGEMENT PRODUCTS TO INDIVIDUALS AFFECTED BY MS WITH A VALUE IN EXCESS OF $256,000. ALSO, AS NOTED BELOW, MSAA ADDED COVID-19 FINANCIAL HARDSHIP WAIVERS TO THESE PROGRAMS TO HELP SUPPORT FAMILIES DEVASTATED BY THE PANDEMIC. DURING FY21 MSAA EXPANDED THE HOURS OF ITS NATIONAL TOLL-FREE HELPLINE AND MADE SEVERAL REVISIONS TO OUR CORE SIGNATURE SERVICES IN RESPONSE TO THE CORONAVIRUS PANDEMIC AND ITS IMPACT ON THE MS COMMUNITY. (MSAA'S EXTENDED HELPLINE HOURS CONTINUED THROUGHOUT FY22 AND HAVE REMAINED IN FY23.) MOST NOTABLY, WE ADDED A COVID-19 ECONOMIC HARDSHIP WAIVER TO THE EQUIPMENT AND COOLING DISTRIBUTION PROGRAMS AND THE MRI ACCESS PROGRAM SO FAMILIES EXPERIENCING FINANCIAL CRISIS DUE TO THE PANDEMIC CAN SELECT THIS OPTION TO QUALIFY IF THEY WOULD OTHERWISE NOT MEET ANNUAL INCOME GUIDELINES. ADDITIONALLY, CERTAIN APPLICATION DOCUMENTS ARE NOW OPTIONAL IF INDIVIDUALS CANNOT CONNECT WITH THEIR PHYSICIAN DUE TO CONCERNS OR LIMITATIONS IN TRAVELING TO MEDICAL APPOINTMENTS. ALL THREE PROGRAMS NOW OFFER ONLINE APPLICATIONS WHICH CAN BE FOUND ON MYMSAA.ORG. PROGRAM APPLICATIONS ARE ALSO AVAILABLE AS PDF DOWNLOADS IN BOTH ENGLISH AND SPANISH FROM THE WEBSITE. THROUGHOUT THE FISCAL YEAR, MSAA HOSTED WELL-ATTENDED VIRTUAL EDUCATIONAL PROGRAMS TO ADDRESS COVID-19 AND OTHER VITAL TOPICS TO THE MS COMMUNITY INCLUDING WEBINARS ON HEALTH DISPARITIES AMONG THE AFRICAN AMERICAN AND HISPANIC AMERICAN POPULATIONS, MS RESEARCH, NUTRITION, AND WELLNESS, AS WELL AS OTHER IMPORTANT TOPICS. IN ADDITION, WORK BEGAN ON MSAA'S ULTIMATE MS TREATMENT GUIDE, AN INNOVATIVE AND COMPREHENSIVE DIGITAL TOOL TO HELP THE MS COMMUNITY LEARN ABOUT THE DIFFERENT MULTIPLE SCLEROSIS DISEASE-MODIFYING THERAPIES. 823705 2- PUBLIC EDUCATION, INFORMATION & REFERRAL: THE ASSOCIATION'S NATIONAL EDUCATIONAL PROGRAMS DELIVER HIGH-QUALITY, INFORMATIVE PROGRAMMING TO MS PATIENTS, CARE PARTNERS AND HEALTHCARE PROFESSIONALS NATIONWIDE. THESE PROGRAMS COVER A VARIETY OF TOPICS ALL AIMED AT IMPROVING HEALTH OUTCOMES FOR MS PATIENTS. THE ASSOCIATION PARTNERS WITH A NATIONAL NETWORK OF HEALTHCARE PROFESSIONALS TO PRESENT PROGRAMS OF SCIENTIFIC AND EDUCATIONAL VALUE. THESE IN-PERSON AND VIRTUAL EDUCATIONAL PROGRAMS COVER A WIDE BREADTH OF TOPICS, RANGING FROM ADVANCES IN DISEASE RESEARCH AND SYMPTOM MANAGEMENT, TO NUTRITION AND WELLNESS ACTIVITIES AS WELL AS PROGRAMS TAILORED TO MEN/WOMEN LIVING WITH MS AND PROGRAMS CURATED FOR UNDERSERVED POPULATIONS. (CONTINUE IN SCHEDULE O)THE ASSOCIATION ALSO REGULARLY OFFERS VIRTUAL AND DIGITAL-PROGRAMMING FOCUSED ON SCIENTIFIC UPDATES IN DISEASE MANAGEMENT AND BEST PRACTICES IN TREATMENT PROTOCOL FOR HEALTH CARE PROFESSIONALS THAT TREAT THOSE LIVING WITH MS, SUCH AS NEUROLOGISTS AND NURSES. IN 2019, MSAA ALSO CONVENED THE MS AFRICAN-AMERICAN ADVISORY BOARD, COMPRISED OF MS HEALTHCARE PROFESSIONALS, PATIENTS AND CARE PARTNERS, TO DEVELOP A FIVE YEAR PLAN OF INITIATIVES TO SERVE THE AFRICAN-AMERICAN MS PATIENT COMMUNITY. ADDITIONALLY, MSAA CONVENED A SERIES OF ROUND TABLE DISCUSSIONS WITH LEADING MS NEUROLOGISTS AND PAYERS TO EXPLORE HOW THE HEALTHCARE SYSTEM COULD BETTER SERVE THE MS COMMUNITY AND IDENTIFY COMMON INTERESTS. THE FINDINGS FROM BOTH OF THESE INITIATIVES ARE BEING DEVELOPED AS WHITE PAPERS AND WILL BE BROADLY DISSEMINATED WITHIN THE MS COMMUNITY.THROUGH PUBLICATIONS, VIDEOS, PODCASTS, THE ASSOCIATION'S WEBSITE, A HELPLINE, AND EDUCATIONAL PROGRAMS, THE ASSOCIATION PROVIDES THE MS COMMUNITY AND THE GENERAL PUBLIC WITH VITAL INFORMATION ABOUT THE DISEASE, THE MANAGEMENT OF SYMPTOMS AND BREAKTHROUGHS IN RESEARCH. THE ASSOCIATION PUBLISHES A NATIONAL MAGAZINE THE MOTIVATOR DISTRIBUTED BIANNUALLY WITH A CIRCULATION OF APPROXIMATELY 95,000. THE MAGAZINE IS ALSO AVAILABLE AS A DIGITAL EDITION. INDIVIDUAL CLIENT NEEDS ARE MET THROUGH THE ASSOCIATION'S NATIONAL TOLL-FREE HELPLINE. OUR TRAINED SOCIAL WORKERS RESPONDED TO MORE THAN 16,500 CLIENT INQUIRIES IN FY22 AND PROVIDED THESE CLIENTS WITH CONTACTS TO APPROPRIATE SERVICES THROUGHOUT THE NATION. THE ASSOCIATION'S WEBSITE HAD MORE THAN 680,000 SESSIONS DURING THE YEAR ENDED JUNE 30, 2022. THE ASSOCIATION OFFERS A MOBILE PHONE APPLICATION TO ASSIST ITS CLIENTS IN MONITORING, TRACKING AND MANAGING THEIR MS AS WELL AS SHARINGE DATA WITH THEIR PHYSICIAN. THE ASSOCIATION EMPLOYS VARIOUS DIGITAL TACTICS TO COMMUNICATE WITH ITS CONSTITUENTS. THE ASSOCIATION IS ACTIVE ON 6 DIFFERENT SOCIAL MEDIA PLATFORMS. THE ASSOCIATION ALSO HOSTS A BLOG, OFFERS AN ONLINE PEER-TO-PEER COMMUNITY AND ANSWERS QUESTIONS THROUGH ITS MS QUESTIONS EMAIL OPTION AND WEBSITE CHAT FEATURE. THE ASSOCIATION RECEIVED A GOOGLE GRANT VALUED AT $124,834 IN FY'22. THIS ALLOWED THE ASSOCIATION TO PROMOTE THE ORGANIZATION'S PROGRAMS AND SERVICES VIA KEYWORDS THROUGH GOOGLE'S SEARCH ENGINE IN AN EFFORT TO ASSIST INDIVIDUALS SEARCHING FOR INFORMATION ONLINE RELATED TO MS. MSAA RECEIVED THE FOLLOWING AWARDS DURING FY22: APEX GRAND AWARD IN THE CATEGORY OF ONE-OF-A-KIND PUBLICATIONS FOR MS RELAPSE TOOLKIT (SECOND EDITION); GOLD AWARD FROM THE NATIONAL HEALTH INFORMATION AWARDS FOR MS RELAPSE TOOLKIT (SECOND EDITION); SILVER DIGITAL HEALTH AWARD FOR MSAA'S ASK THE EXPERT SERIES FEATURED IN MSAA'S BLOG, MS CONVERSATIONS; BRONZE DIGITAL HEALTH AWARD FOR THE PUBLICATION, IT'S A GENERATIONAL THING: CREATING AN UNDERSTANDING OF MS BETWEEN PARENTS AND THEIR CHILDREN; MERIT AWARD FROM THE NATIONAL HEALTH INFORMATION AWARDS FOR THE COVER STORY, "PLANNING FOR FUTURE CARE" IN THE SUMMER/FALL 2021 ISSUE OF THE MOTIVATOR MAGAZINE. IN 2022, MSAA RELEASED THE ULTIMATE MS TREATMENT GUIDE, A FIRST OF ITS KIND REFERENCE TOOL THAT AIDES THOSE LIVING WITH MS, THEIR LOVED ONES, AND COMMUNITY NEUROLOGISTS IN BETTER UNDERSTANDING THE WIDE ARRAY OF DISEASE MODIFYING THERAPIES AVAILABLE TO THE MS COMMUNITY. THE ULTIMATE MS TREATMENT GUIDE IS FULLY INTERACTIVE AND ALLOWS USERS TO FILTER AVAILABLE THERAPY OPTIONS BY TYPE OF MS, HOW IT'S TAKEN, AND BY DATE APPROVED BY THE FDA. THE ULTIMATE MS TREATMENT GUIDE ALSO INCLUDES IN-DEPTH TESTIMONIALS FROM LEADING MS SPECIALISTS AND PATIENT ADVOCATES ON EACH OF ITS PAGES, AS WELL AS A COMPARISON TOOL, ALLOWING A USER TO DIRECTLY COMPARE UP TO THREE MS THERAPIES AT ONE TIME. 4821153 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 40 0 1 27 1 1 1 0 0 0 0 1 1 0 0 0 1 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AR CA CT GA HI KY MA MI MN NC NH NJ NM NY OH OR PA SC UT WA WI WV X X DONNA MCFADDEN 8564884500 375 KINGS HIGHWAY NORTH CHERRY HILL NJ 08034 JENNIFER SCHWARTZ ESQUIRE CHAIRPERSON 1.00 X X 0 0 0 MERYL RAVITZ CPA TREASURER 1.00 X X 0 0 0 IRA LEVEE SECRETARY (TO MARCH 2022) 1.00 X X 0 0 0 BARRY A SINGER MD DIRECTOR 1.00 X 0 0 0 ERIC K BOSSARD VICE CHAIRPERSON 1.00 X X 0 0 0 WENDY B SCOTT DIRECTOR 1.00 X 0 0 0 ALEXANDRA VON PLATO DIRECTOR (TO APRIL 2022) 1.00 X 0 0 0 ANN BAIRD BISHOP DIRECTOR (TO JUNE 2022) 1.00 X 0 0 0 AUDREY ALLSOPP DIRECTOR (TO JUNE 2022) 1.00 X 0 0 0 MICHAEL LUBBEN DIRECTOR 1.00 X 0 0 0 MARTHA BAIRD SENTURIA DIRECTOR 1.00 X 0 0 0 MICHAEL SCHOENHAUT DIRECTOR 1.00 X 0 0 0 KELLY WATERS SECRETARY 1.00 X X 0 0 0 ANDREW WOO MD PHD DIRECTOR 1.00 X 0 0 0 JULIAN GAMBOA DIRECTOR 1.00 X 0 0 0 JENNIFER SHIRLEY DIRECTOR 1.00 X 0 0 0 GINA R MURDOCH PRESIDENT & CEO 37.50 X 281170 0 34936 AMANDA MONTAGUE CHIEF MISSION OFFICER 37.50 X 137926 0 15848 ANDREA GRIFFIN VP OF COMMUNICATIONS & MARKETING 37.50 X 120805 0 14471 REBECCA MOONEY VP OF DEVELOPMENT 37.50 X 127145 0 1028 667046 0 66283 4 0 1 0 RKD GROUP 35 PARKWOOD DRIVE SUITE 160 HOPKINTON MA 01748 DIRECT MAIL 1401494 ALLEGIANCE FUNDRAISING 2300 CLARENDON BLVD ARLINGTON VA 22201 DIGITAL FUNDRAISING 238059 ADSTRA PO BOX 358187 PITTSBURGH PA 19251 DIRECT MAIL 206605 4 73589 573588 8073455 13185 8720632 PATIENT SERVICES 541900 113682 113682 113682 150438 150438 2703983 2832174 -128191 -128191 -128191 135257 573588 257537 -122280 -122280 ADVERTISING 541800 83198 83198 OTHER INCOME 900099 72 72 83270 8817551 113682 83198 -99961 842234 842234 488422 367354 63491 57577 1441812 839634 505606 96572 41245 24548 13832 2865 272985 174503 83245 15237 137425 88400 37840 11185 21440 13581 5997 1862 66051 66051 33205 20890 9398 2917 596519 264229 50382 281908 9343 6206 2394 743 38130 24739 10219 3172 286656 181086 80560 25010 19489 12288 5483 1718 81406 66646 11263 3497 38329 24114 10847 3368 80103 52436 21968 5699 27747 17458 7851 2438 POSTAGE 1479941 452854 69445 957642 PATIENT ASSISTANCE 906365 906365 PRINTING 628125 192994 29043 406088 DIRECT MAIL COST 524033 162481 24997 336555 189111 86113 25432 77566 8250116 4821153 1069293 2359670 X 2640580 798963 120248 1721369 797965 61298 1011499 2194813 195500 103361 199828 202759 1566408 421173 1210063 1145235 4508053 4248564 7922908 7956030 434645 577861 915890 883670 1350535 1461531 X 5454259 5243875 1118114 1250624 6572373 6494499 7922908 7956030 567435 -645309 0 X X 0 1 X 1 0 X 8547993 7767854 7267809 7770132 8720632 40074420 8547993 7767854 7267809 7770132 8720632 40074420 3349786 36724634 69096 100995 91584 166382 150438 578495 122061 166740 205062 196148 113682 803693 41456608 0.88590 0.87520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 403000 403000 477311 85671 391640 342067 83488 258579 185360 126676 58684 158670 125338 33332 1145235 X 8139037 -645309 -645309 8784346 33205 33205 8817551 8216911 0 8216911 33205 33205 8250116 PART X, LINE 2: MANAGEMENT OF MSAA CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS INCOME TAX RETURNS AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR UPON EXAMINATION BY TAX AUTHORITIES, INCLUDING CHANGES TO MSAA'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES MSAA MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS SUBJECT TO THE UNRELATED BUSINESS INCOME TAX THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. X X X X 1 BRIAN S HURWITZ LLC -10564 PALACIO COURT BOYNTON 10564 PALACIO RIDGE COURT BOYNTON BEACH FL 33473 FUNDRAISING EVENT MANAGEMENT 0 254238 66051 188187 254238 66051 188187 AK AL AR CA CO CT DC FL GA HI IL KS KY LA MA MD ME MI MN MS NC NH NJ NM NY OH OK OR PA RI SC TN UT WA WI WV NV BENEFIT GALA 2022 248893 216538 32355 65256 32355 2022 GOLF CLASSIC 254238 190678 63560 63560 8 205713 166372 39341 96365 708844 573588 135256 65256 192280 257536 -122280 1 EQUIPMENT DISTRIBUTION PROGRAM 428 22390 FAIR MARKET VALUE MEDICAL EQUIPMENT MRI ACCESS FUND 811 586515 FAIR MARKET VALUE MRIS COOLING PROGRAM 1476 233329 FAIR MARKET VALUE COOL SUITE DEVICE DISTRIBUTION PART I, LINE 2: THE ASSOCIATION PROVIDES ASSISTANCE TO INDIVIDUALS AFFECTED BY MULTIPLE SCLEROSIS. THE EQUIPMENT, COOLING, AND MRI PROGRAMS REQUIRE APPLICANTS TO COMPLETE AN APPLICATION FORM WHICH IS SUBMITTED TO THE ASSOCIATION. THE ASSOCIATION DETERMINES IF THE INDIVIDUAL IS ELIGIBLE TO RECEIVE THE SERVICE BASED ON IF THE INCOME REQUIREMENT IS BELOW 300% OF THE FEDERAL POVERTY GUIDELINES. PAYMENTS ARE MADE DIRECTLY TO THE VARIOUS GROUPS/VENDORS THAT PROVIDE THE SERVICES TO THE INDIVIDUALS WHO MEET THE QUALIFICATIONS. NO FUNDS ARE PROVIDED DIRECTLY TO AN INDIVIDUAL PATIENT, THOUGH THE ASSOCIATION DOES PROVIDE HONORARIA TO PHYSICIANS WHO SPEAK AT THE ASSOCIATION'S EDUCATIONAL PROGRAMS. GRANT FUNDING RECEIVED BY THE ASSOCIATION IS UTILIZED TO HOST EDUCATIONAL PROGRAMMING TAILORED TO ADDRESS RELEVANT NEEDS WITHIN THE MS COMMUNITY, IN TERMS OF PATIENTS AND HEALTHCARE PROFESSIONALS. THROUGH THIS FUNDING, THE ASSOCIATION DEVELOPS A NUMBER OF NATIONAL SERIES AIMED AT ADDRESSING THE NEEDS AND CHALLENGES OF THE MS PATIENT, THEIR FAMILIES AND CARE PARTNERS, AS WELL AS DELIVERING OPPORTUNITIES TO AFFECT CHANGE IN THE CLINICAL SETTING THROUGH ITS PROFESSIONAL EDUCATION EFFORTS AIMED AT NEUROLOGISTS, NURSES AND NURSE PRACTITIONERS. THE ASSOCIATION ALSO, THROUGH ITS INDEPENDENT MEDICAL EDUCATION GRANT FUNDING, DEVELOPS A NUMBER OF ONLINE PRESENTATIONS GEARED TO THESE POPULATIONS AS WELL AS TOOLS AND DECISION AIDES TO BENEFIT BOTH OF THESE KEY AUDIENCES. THE ACCOUNTING DEPARTMENT TRACKS ALL EXPENSES AND REQUIRES RECEIPTS FOR EXPENSES. GRANTS ARE RECONCILED WITH THE FUNDER UPON THE FUNDER'S PROCEDURE OR REQUESTS. X X X X 0 0 0 0 0 0 0 0 0 GINA R MURDOCH PRESIDENT & CEO 281170 0 0 0 0 0 8649 0 26287 0 316106 0 0 0 AMANDA MONTAGUE CHIEF MISSION OFFICER 137926 0 0 0 0 0 4228 0 11620 0 153774 0 0 0 X 15 13185 PROCEEDS FROM AUCTION 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B ONCE THE ASSOCIATION'S INDEPENDENT AUDITING FIRM COMPLETES THE FEDERAL FORM 990, THE ACCOUNTING DEPARTMENT VERIFIES THE ACCURACY OF THE NUMBERS. THE FEDERAL FORM 990 IS THEN SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS. THE BOARD OF DIRECTORS HAS DESIGNATED THE AUDIT COMMITTEE TO HAVE THE FINAL APPROVAL BEFORE THE FEDERAL FORM 990 IS ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ADMINISTERED BY THE BOARD OF DIRECTORS. ON AN ANNUAL BASIS, BOARD OF DIRECTORS, OFFICERS AND SENIOR STAFF DESIGNATED BY THE PRESIDENT AND CEO MUST CERTIFY THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANNUALLY, ALL OTHER EMPLOYEES RECEIVE A COPY OF THE POLICY FOR THEIR REVIEW. IF AN INCIDENT ARISES ABOUT A CONFLICT, IT WILL BE REFERRED TO THE BOARD OF DIRECTORS TO DETERMINE IF A CONFLICT HAS OCCURRED. ALL EMPLOYEES ARE ENCOURAGED TO BRING TO THE ATTENTION OF THE PRESIDENT AND CEO IF ANY ISSUE OF A CONFLICT OF INTEREST HAS OCCURRED. WHEN A COVERED PERSON BECOMES AWARE OF A PROPOSED OR EXISTING COVERED TRANSACTION, HE OR SHE SHALL HAVE A DUTY TO TAKE THE FOLLOWING ACTIONS: (1) IMMEDIATELY DISCLOSE THE EXISTENCE AND CIRCUMSTANCES OF SUCH COVERED TRANSACTION TO THE CHAIRPERSON OR, IN THE CASE OF AN EMPLOYEE, TO THE PRESIDENT AND CEO. (2) REFRAIN FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE THE ASSOCIATION TO ENTER INTO THE COVERED TRANSACTION AND (3) PHYSICALLY RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN ANY DISCUSSIONS REGARDING THE COVERED TRANSACTION WITH DIRECTORS, OFFICERS AND/OR EMPLOYEES OF THE ASSOCIATION AND AT MEETINGS OF THE BOARD OF DIRECTORS, EXCEPT TO RESPOND TO REQUESTS FOR INFORMATION ABOUT THE COVERED TRANSACTION FORM 990, PART VI, SECTION B, LINE 15 ANNUAL COMPENSATION IS REVIEWED BASED ON SEVERAL FACTORS INCLUDING: JOB PERFORMANCE, INFLATION, BUDGETARY CONSIDERATIONS AND SURVEY OF THE MARKET. THE PRESIDENT AND CEO'S COMPENSATION IS BASED UPON SIMULAR CRITERIA AND IN ADDITION AN OUTSIDE CONSULTANT WAS ENGAGED DURING THE FISCAL YEAR TO ASSURE PROPER ALIGNMENT WITH THE MARKET. FINAL APPROVAL RESTS WITH THE BOARD OF DIRECTORS AND COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FEDERAL FORM 1023, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FEDERAL FORM 990 IS POSTED ON THE ASSOCIATION'S WEBSITE. THE ANNUAL SUMMARY OF THE ASSOCIATION'S PROGRAMS AND FINANCES ARE PUBLISHED IN AN ANNUAL REPORT WHICH IS DISTRIBUTED TO MAJOR DONORS, CORPORATE SPONSORS, FOUNDATIONS, AND THE GENERAL PUBLIC AND IS ALSO POSTED ON OUR WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, ITEM B, AMENDED RETURN: THE ORGANIZATION IS FILING THE AMENDED RETURN TO REPORT JOINT COSTS IN FORM 990, PART IX, LINE 26, WHICH WAS INADVERTENTLY OMITTED IN THE ORIGINAL FILED 990 FORM. MSAA INCURRED JOINT COSTS FOR DIRECT MAIL CAMPAIGNS WHICH INCLUDED FUNDRAISING APPEALS.