2023-05-10T08:58:18-05:00 2022-06-30 WITHUMSMITHBROWNPC 4600 EAST-WEST HWY 900 BETHESDA MD 20814 990 2021-07-01 221500479 BONNIE BRAE % ANN E WENDLOCHER BONN 9086470800 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 ANN E WENDLOCHER CFO 9086470800 2023-04-26 true ANN E WENDLOCHER 999009999 RICHARD L RUVELSON P00234075 3012726000 2 2021 2023-04-26 12:10:37Z PAUL D RIEGER MSW 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 39973624 false X BONNIE-BRAE.ORG X 1953 NJ EMPOWERING YOUTH AND FAMILIES TO ACHIEVE SMALL VICTORIES EVERY DAY THROUGH COMPREHENSIVE CARE AND EDUCATION. 14 14 341 125 -194 0 3811777 752738 25632484 30095165 2186012 1283074 74609 0 31704882 32130977 0 0 0 0 19136025 19206746 12512 500 294699 5568623 5749925 24717160 24957171 6987722 7173806 54776658 54250035 4579599 3522520 50197059 50727515 X EMPOWERING YOUTH AND FAMILIES TO ACHIEVE SMALL VICTORIES EVERY DAY THROUGH COMPREHENSIVE CARE AND EDUCATION. PLEASE REFER TO SCHEDULE O FOR A MORE DETAILED DESCRIPTION OF THE ORGANIZATION'S TAX-EXEMPT PURPOSES AND ACTIVITIES. false false 15028493 23939218 UNDER CONTRACT WITH THE NEW JERSEY DEPARTMENT OF CHILDREN AND FAMILIES, BONNIE BRAE PROVIDES RESIDENTIAL BEHAVIORAL HEALTH SERVICES TO UP TO 275 ADOLESCENT MALES. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. 6697417 6155921 BONNIE BRAE PROVIDES EDUCATIONAL SERVICES THROUGH ITS NEW JERSEY STATE APPROVED SCHOOL FOR STUDENTS WITH DISABILITIES. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. 21725910 true true false false false false false false false true true true false false false true true false false false true false false false true false false false false true false false false false false false false false false false false false false false false false false true X 12 0 true 341 true true true false false false false true true false false false false false false X 14 14 true false false false false true false true true false false true true true true true true true true false NJ X ANN E WENDLOCHER 9086470800 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 X VANITA BRAVER MEDICAL DIRECTOR 55.0 0.0 X 292492 0 25603 PAUL D REIGER CEO 55.0 0.0 X 260046 0 24552 ANN E WENDLOCHER CFO 55.0 0.0 X 171339 0 14918 SONIA PETITE ADVANCE PRACTICE NURSE 55.0 0.0 X 130393 0 42534 JAMES RAU CLINICAL DIRECTOR 55.0 0.0 X 144111 0 22577 PHILLIP P ERRICO RESIDENTIAL DIRECTOR 55.0 0.0 X 129528 0 29052 CHRISTIAN WHOOLEY COO 55.0 0.0 X 145635 0 9654 KATHLEEN GIBSON TEACHER 55.0 0.0 X 132245 0 19128 BROOKE ELLIS EDUCATION DIRECTOR 55.0 0.0 X 130244 0 19229 BETTY CASS-SCHMIDT PRESIDENT 1.0 0.0 X X 0 0 0 ROBERT H COURTEMANCHE PRES - TTEE (THRU 12/2021) 1.0 0.0 X X 0 0 0 CAROLE SPENCE DECKER VICE PRESIDENT - TRUSTEE 1.0 0.0 X X 0 0 0 JOSEPH M LEMOND ESQ VICE PRESIDENT - TRUSTEE 1.0 0.0 X X 0 0 0 CLIFFORD GILMAN TREASURER - TRUSTEE 1.0 0.0 X X 0 0 0 MAXIMILLIAN M SPANN JR SECRETARY - TRUSTEE 1.0 0.0 X X 0 0 0 LOUIS DIGIOVANNI TRUSTEE 1.0 0.0 X 0 0 0 LAUREN JENKINS TRUSTEE 1.0 0.0 X 0 0 0 ARTHUR L KNOWLTON TRUSTEE 1.0 0.0 X 0 0 0 BRETT E LEWIS TRUSTEE 1.0 0.0 X 0 0 0 HARRY T OSBORNE TRUSTEE 1.0 0.0 X 0 0 0 MATTHEW REDLING TRUSTEE (THRU 10/2021) 1.0 0.0 X 0 0 0 KASLYN RICHARDSON-ETTIENNE TRUSTEE 1.0 0.0 X 0 0 0 LESLEY F ROGERS TRUSTEE 1.0 0.0 X 0 0 0 MICKEY SINGH TRUSTEE 1.0 0.0 X 0 0 0 1536033 0 207247 11 false true false BRAVO BUILDING SERVICES 1140 RT 22 EAST 202 BRIDGEWATER NJ 08807 CLEANING SERVICE 434740 PADOVANI ROOFING CONSTRUCTION 46 HIGGINSVILLE ROAD NESHANIC STATION NJ 08853 CONSTRUCTION 419680 DONNELLY CONSTRUCTION 557 RT 23 SOUTH WAYNE NJ 07470 CONSTRUCTION 322190 QUALIFACTS SYSTEMS INC PO BOX 4577 CAROL STREAM IL 601974577 HEALTH RECORDS ADMIN 131589 WITHUMSMITHBROWN PC PO BOX 5340 PRINCETON NJ 08543 ACCOUNTING SVCS 127039 5 139387 153148 460203 752738 RESIDENTIAL FEES 623990 22828327 22828327 TUITION 611710 6152718 6152718 OTHER PROGRAM RELATED REVENUE 900099 1114120 1114120 30095165 1079876 -194 1080070 0 0 0 0 0 7898220 7695022 203198 203198 203198 147625 139387 147625 0 0 0 0 0 0 0 32130977 30095165 -194 1283268 0 0 0 0 944240 840962 83972 19306 0 14321115 13314588 823687 182840 627490 585537 35166 6787 2201844 2047426 126288 28130 1112057 1037361 60094 14602 0 17906 5394 12512 124133 37392 86741 0 500 500 179130 179130 976758 918973 55486 2299 1073 1073 368497 228216 119860 20421 63525 19136 44389 0 505116 505116 62511 62186 127 198 0 48931 22800 22718 3413 64028 9614 54414 0 1118290 391187 727103 558676 168285 390391 FOOD EXPENSES 591388 591388 RESIDENT ACTIVITIES EXPENSE 254545 254545 RECREATION EXPENSES 91220 91220 STAFF RERUITMENT 82329 82329 641869 594584 31082 16203 24957171 21725910 2936562 294699 2729510 5714215 385192 944666 0 0 7935059 2822522 0 0 0 0 0 0 0 0 41842 281666 39450991 23733409 15990711 15717582 19939647 17677048 7754563 11069570 0 0 0 0 134 22766 54776658 54250035 2428838 1658205 0 0 0 0 0 0 0 0 0 0 2150761 1864315 0 0 0 0 4579599 3522520 X 49560700 49915992 636359 811523 50197059 50727515 54776658 54250035 7173806 -6643350 X false true X true true true X 2200650 1337242 1068721 3811777 752738 9171128 0 0 2200650 1337242 1068721 3811777 752738 9171128 496437 8674691 498062 598561 412925 498494 1079876 3087918 19112 13875 19300 4950 0 57237 90083 69659 0 159742 12476025 122729365 0.69531 0.73265 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 636359 312397 -7383 129849 811524 688936 373648 14861 441086 636359 636300 575240 3952 526556 688936 1716717 825673 4552 1910642 636300 613063 1708239 4709 609294 1716717 0.55830 0.44170 false false 31329 31329 31096361 18722196 12374165 6232134 3752183 2479951 2091167 1259030 832137 15717582 HEDGE FUNDS 9591186 F LIMITED PARTNERSHIPS 1478384 F 11069570 0 0 X 25305160 -6643350 -3337 -6646687 31951847 179130 179130 32130977 24774704 24774704 179130 3337 182467 24957171 SCHEDULE D, PART V, LINE 4 THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ITS SAVINGS AND ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASE POWER, WITHOUT UNDUE EXPOSURE TO MARKET RISK, OF THE INVESTED ASSETS. IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE ON ACCOUNTING FOR CERTAIN INVESTMENTS HELD BY NONPROFIT ORGANIZATIONS, THE PORTION OF DONOR RESTRICTED ENDOWMENT FUNDS THAT ARE CLASSIFIED AS PERMANENTLY RESTRICTED ARE NOT REDUCED BY LOSSES ON THE INVESTMENT OF FUNDS EXCEPT TO THE EXTENT REQUIRED BY THE DONOR. THUS THE BALANCE OF RESTRICTED NET ASSETS WILL NOT FALL BELOW THE LEVEL THAT THE DONOR REQUIRED THE ORGANIZATION TO RETAIN AS A FUND OF PERPETUAL DURATION. THE SCHOOL HAS MAINTAINED A CONSISTENT INVESTMENT POLICY SINCE 1998. THE INVESTMENT PHILOSOPHY IS TO MANAGE THE FUNDS SO AS TO PROVIDE A SUPPLEMENTAL REVENUE SOURCE FOR THE SCHOOL. ADEQUATE PORTFOLIO DIVERSITY SHOULD BE MAINTAINED TO FACILITATE ENDOWMENT WITHDRAWLS DURING DIFFERING MARKET ENVIRONMENTS. THE PRIMARY INVESTMENT OBJECTIVE IS TO MAXIMIZE THE TOTAL RETURN OF THE PORTFOLIO OVER THE LONG TERM BASED ON LEVELS OF INVESTMENT RISKS THAT ARE PRUDENT AND REASONABLE. A SECONDARY OBJECTIVE IS THE MAINTENANCE OF THE REAL VALUE OF THE PORTFOLIO. SCHEDULE D, PART X, LINE 2 The Organization is exempt from federal and state income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code. Accordingly, the accompanying financial statements do not reflect provisions for federal and state income taxes. The Organization follows the provision of authoritative guidance that clarifies the accounting for uncertainty in income taxes. Under this guidance, the Organization evaluates tax positions requiring recognition using a more-likely-than-not threshold, and those tax positions requiring recognition are measured at the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. The Organization has evaluated the likelihood of the tax-exempt status being challenged as remote. Accordingly, as of June 30, 2022, the Organization has not included any income tax provision, including interest and penalties, in the financial statements. SCHEDULE D, PART XI, LINE 2D $(3,337) FUNDRAISING APPEAL EXPENSES INCLUDED IN REVENUES ON FINANCIALS SCHEDULE D, PART XII, LINE 4B $3,337 FUNDRAISING APPEAL EXPENSES INCLUDED IN REVENUES ON FINANCIALS Central America and the Caribbean 0 0 Investments 7848492 0 0 0 0 7848492 7848492 true false true true false false FABIAN CONSULTING GRANT WRITING false TARTAN CLASSIC 185842 77082 108760 1000 67340 28412 12008 TARTAN BALL 100962 62097 38865 5000 553 33312 0 286804 139179 147625 1000 72340 28965 45320 147625 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 X X X X false false false false false false false false false VANITA BRAVER MEDICAL DIRECTOR 292131 0 0 0 361 0 25517 0 86 0 318095 0 0 0 PAUL D REIGER CEO 232653 0 20000 0 7393 0 22386 0 2166 0 284598 0 0 0 ANN E WENDLOCHER CFO 163478 0 7500 0 361 0 12622 0 2296 0 186257 0 0 0 SONIA PETITE ADVANCE PRACTICE NURSE 130032 0 0 0 361 0 9191 0 33343 0 172927 0 0 0 JAMES RAU CLINICAL DIRECTOR 138557 0 5000 0 554 0 9672 0 12905 0 166688 0 0 0 PHILLIP P ERRICO RESIDENTIAL DIRECTOR 123974 0 5000 0 554 0 8895 0 20157 0 158580 0 0 0 CHRISTIAN WHOOLEY COO 135459 0 7500 0 2676 0 9580 0 74 0 155289 0 0 0 KATHLEEN GIBSON TEACHER 131506 0 0 0 739 0 8738 0 10390 0 151373 0 0 0 PART VII AND SCHEDULE J IN ACCORDANCE WITH FORM 990 RULES, REGULATIONS AND INSTRUCTIONS, SINCE THIS FORM 990 HAS A FISCAL YEAR END OF JUNE 30, 2022, THE COMPENSATION AND BENEFITS REPORTED IN PART VII AND SCHEDULE J REPRESENT CALENDAR YEAR 2021 AMOUNTS. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Bonnie Brae Empowering youth and families to achieve small victories every day through comprehensive care and education. For over 105 years Bonnie Brae has impacted and transformed the lives of more than 12,000 boys and their families. Accredited by the Joint Commission, Bonnie Brae is one of the nation's preeminent therapeutic learning environments for at-risk New Jersey boys, ages 8-21, who have histories of trauma and are struggling with mental health issues, resulting in behavioral challenges. We provide the opportunity for them to discover, develop and maximize the skills necessary for them to become responsible young men. In 2021 Bonnie Brae began serving young women for the first time when we opened a crisis stabilization program in Chester, New Jersey. Bonnie Brae serves approximately 275 boys each year who hail from almost every county in the state of New Jersey. Most of them have been referred by the Department of Children and Families and arrive at Bonnie Brae after an average of 5.6 out-of-home placements, including juvenile justice placements, shelters and often out of home placements. These youth are some of the most challenging young men referred by the State of New Jersey. Many of these boys have suffered abuse, trauma or neglect and often have had addiction issues and/or gang involvement. Having endured these traumas, the boys have very demanding emotional and behavioral needs. They break these cycles by: developing skills; experience positive relationships; and prepare for independent living. Additionally, comprehensive, individual, group and family therapy is provided by an experienced child team. Of Bonnie Brae's entire population: approximately 40% are Caucasian; 26% are African American; 21% Latino; 12% Biracial, and 1% Asian. When boys arrive at Bonnie Brae: 71% have had multiple school suspensions; 69% have been abused, neglected or witnessed violence inside or outside the home; 52% are on psychotropic medications; Despite this, after 12-18 months at Bonnie Brae, 100% of all eligible students graduate from our program. Bonnie Brae defines successful discharge as being discharged to a less restrictive setting which captures our ability to help these boys stop their downward spiral. Of alumni surveyed that were discharged between July 2017 through December 2018: 78% graduated; 20% were enrolled in high school; 58% were working; 92% have had no contact with the Justice System; 95% were living in the community; Bonnie Brae's successful track record is based on a foundation of experienced professionals including: Child Care Workers; Clinicians; Nurses; Child Psychiatrists; Pediatricians; Substance Abuse Counselors; Teachers and a strong Support Staff. Treatment is primarily based on forming positive relationships between traumatized children and caring, knowledgeable staff. Our highly trained staff utilize a strengths-based approach to treatment that is designed to create an environment of trust, improve communication and problem-solving skills, building on each and every accomplishment. This extends throughout our continuum of services-including residential treatment, transitional living and after care. In addition to a fully accredited school and curriculum, our residents are also encouraged to give back to the community in a meaningful way and volunteer with a myriad of organizations including: Morris Habitat for Humanity; Bridges Outreach of Summit; Elijah's Promise Soup Kitchen; Tunnels to Towers 5k Run; Miles for Matheny; and many more. A cornerstone of Bonnie Brae's effectiveness is our Continuum of Care, which is designed to help boys heal and grow gradually, from crisis to independence. Our continuum of services includes the intensive residential treatment on our main campus; semi-independent community-based residential treatment living in Bound Brook, Bridgewater and New Brunswick; Aftercare, and finally Intensive In-Community services, which provide in-home emotional and behavioral therapy for youth and families in crisis. We have learned from experience that the longer we can provide young men and women with consistent attention and guidance, their odds of transforming into successful, productive adults increase dramatically. CORE FORM, PART V, LINES 3A AND 3B: UNRELATED BUSINESS SGROSS INCOME WAS BELOW $1,000 DURING THE YEAR, BUT FORM 990-T WAS FILED TO PRESERVE THE NET OPERATING LOSS CARRYOVER. CORE FORM, PART VI, SECTION A; LINE 2 LAUREN A. JENKINS AND HARRY T. OSBORNE - FAMILY RELATIONSHIP CORE FORM, PART VI, SECTION A; LINE 7 THE MEMBERS OF THIS ORGANIZATION'S GOVERNING BODY, ITS BOARD OF TRUSTEES, HAVE THE RIGHT TO ELECT NEW MEMBERS TO THE GOVERNING BODY. CORE FORM, PART VI, SECTION A; LINE 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF ITS FULL GOVERNING BODY, ITS BOARD OF TRUSTEES, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE BOARD OF TRUSTEES VOTED TO APPROVE THE FORM 990 AT ITS APRIL XX, 2023 BOARD MEETING. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL, INCLUDING ITS CHIEF FINANCIAL OFFICER, AND VARIOUS OTHER INDIVIDUALS WITHIN THE ORGANIZATION, TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE PERSONNEL AND TO THE ORGANIZATION'S FINANCE AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES FOR THEIR REVIEW. THE ORGANIZATION'S FINANCE PERSONNEL, FINANCE COMMITTEE AND AUDIT COMMITTEE REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S FINANCE PERSONNEL, FINANCE COMMITTEE AND AUDIT COMMITTEE FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO THE MEMBERS OF THE BOARD OF TRUSTEES. THE ORGANIZATION'S AUDIT COMMITTEE HAS ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS. PREPARATION, REVIEW AND FILING PROCESS. CORE FORM, PART VI, SECTION B; LINE 12 THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S BOARD PRESIDENT. ALL RESPONSES TO CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE REVIEWED FOR FULL COMPLIANCE WITH AGENCY POLICIES. CORE FORM, PART VI, SECTION B; LINE 15 BONNIE BRAE'S BOARD OF TRUSTEES HAS AN EXECUTIVE COMMITTEE ("COMMITTEE") WHICH REVIEWS AND RECOMMENDS APPROVAL OF THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S OFFICERS, INCLUDING THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER TO THE FULL BOARD OF TRUSTEES. THE ACTIONS TAKEN BY THE COMMITTEE AND THE BOARD OF TRUSTEES ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF THESE INDIVIDUALS. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE MEMBERS OF THE COMMITTEE AND BOARD OF TRUSTEES ARE INDEPENDENT AND FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE AND BOARD OF TRUSTEES ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WERE REVIEWED AND SUBSEQUENTLY APPROVED. THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S OFFICERS, INCLUDING THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND CHIEF OPERATING OFFICER ARE REVIEWED AND APPROVED ON AN ANNUAL BASIS BY THE COMMITTEE IN CONJUNCTION WITH THE INDIVIDUALS' JOB PERFORMANCE. THE COMPENSATION AND BENEFITS OF ALL OTHER INDIVIDUALS DISCLOSED IN THIS FORM 990 ARE REVIEWED ON AN ANNUAL BASIS BY THE CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM THE BONNIE BRAE HUMAN RESOURCES DEPARTMENT IN CONJUNCTION WITH EACH INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. THE CHIEF EXECUTIVE OFFICER, IN CONJUNCTION WITH THE COMMITTEE, ESTABLISHES THE ANNUAL BUDGET FOR ALL SALARY INCREASES AND HAS THE RESPONSIBILITY TO DISTRIBUTE INDIVIDUAL INCREASES BASED UPON OBJECTIVE CRITERIA ESTABLISHED IN THE ANNUAL EVALUATION PROCESS WITHIN THE APPROVED BUDGET. CORE FORM, PART VI, SECTION C; LINE 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. CORE FORM, PART XII; LINE 2 AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED JUNE 30, 2022 and 2021, RESPECTIVELY. AN UNMODIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM. THE ORGANIZATION'S AUDIT COMMITTEE HAS ASSUMED THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. CORE FORM, PART XII; LINE 3 THIS ORGANIZATION ENGAGED AN INDEPENDENT CPA FIRM TO PREPARE AND ISSUE AN AUDIT UNDER THE SINGLE AUDIT ACT AND UNIFORM GUIDANCE.