2023-06-12T08:49:20-05:00 2022-12-31 366055558 GRANT THORNTON LLP 1000 WILSON BOULEVARD SUITE 1500 ARLINGTON VA 22209 990 2022-01-01 521328557 THE NATIONAL CENTER FOR MISSING AND EXPLOITED CHILDREN NATI 7032242150 333 JOHN CARLYLE STREET SUITE 12 ALEXANDRIA VA 22314 MICHELLE DELAUNE PRESIDENT/CEO 7038376310 2023-06-09 1 MICHELLE DELAUNE 999009999 0 MARY TORRETTA P00847851 7038477500 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE DELAUNE 333 JOHN CARLYLE STREET SUITE 125 ALEXANDRIA VA 22314 75878665 0 X WWW.MISSINGKIDS.ORG X 1984 DC OPERATE NATIONAL CLEARINGHOUSE ON MISSING AND SEXUALLY EXPLOITED CHILDREN; (CONTINUED IN SCH O). ASSIST EFFORTS TO FIND MISSING CHILDREN AND REDUCE CHILD SEXUAL EXPLOITATION. 35 33 497 1213 766 0 51199917 58770432 1063758 1071150 1904229 746461 -45170 -404172 54122734 60183871 0 0 0 0 37848215 40956489 229500 135062 2281598 9240067 11439879 47317782 52531430 6804952 7652441 93759235 93737768 29148803 27120097 64610432 66617671 X SEE SCHEDULE O 0 0 16995906 90000 EXPLOITED CHILDREN CASE MANAGEMENT: RECEIVE AND PROCESS REPORTS OF CHILD SEXUAL EXPLOITATION FROM THE PUBLIC AND FROM ELECTRONIC SERVICE PROVIDERS; PROVIDE TECHNICAL ASSISTANCE TO LAW ENFORCEMENT AND ATTORNEYS IN CASES INVOLVING THE POSSESSION, PRODUCTION AND DISTRIBUTION OF CHILD PORNOGRAPHY IMAGES, INCLUDING LAW ENFORCEMENT'SINFORMATION AND CASE ANALYSIS: PROVIDE TECHNICAL ASSISTANCE AND DATA EFFORTS TO IDENTIFY AND RESCUE UNIDENTIFIED CHILD PORNOGRAPHY VICTIMS. 12368832 MISSING CHILDREN CASE MANAGEMENT: PROVIDE TECHNICAL ASSISTANCE TO LAW ENFORCEMENT, STATE AND LOCAL GOVERNMENT AGENCIES, PUBLIC AND PRIVATE ORGANIZATIONS, VICTIMS, FAMILIES AND THE PROFESSIONALS WHO SERVE THEM IN THE PREVENTION AND RECOVERY OF MISSING CHILDREN; PROVIDE REFERRALS TO VICTIMS, PARENTS AND OTHER FAMILY MEMBERS FOR VICTIM AND FAMILY SUPPORT SERVICES. PROVIDE PUBLIC POSTER DISTRIBUTION TO AID IN THE LOCATION OF MISSING CHILDREN. 11388339 981150 INFORMATION AND CASE ANALYSIS: PROVIDE TECHNICAL ASSISTANCE AND DATA ANALYSIS TO ASSIST LAW ENFORCEMENT IN THEIR EFFORTS TO LOCATE AND RECOVER MISSING CHILDREN AND VICTIMS OF DOMESTIC CHILD SEX TRAFFICKING AND TO LOCATE AND APPREHEND NONCOMPLIANT SEX OFFENDERS. 7752346 7752346 48505423 1 1 0 1 0 0 0 1 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 155 0 1 497 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 35 33 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X PAUL BERIAULT 7038376283 333 JOHN CARLYLE STREET SUITE 125 ALEXANDRIA VA 22314 MICHAEL BRESLIN DIRECTOR 1.00 0.00 X 0 0 0 ROBBIE CALLAWAY DIRECTOR 1.00 0.00 X 0 0 0 CHAY CARTER DIRECTOR 1.00 0.00 X 0 0 0 JEFF COLLINS DIRECTOR 1.00 0.00 X 0 0 0 BARBARA COMSTOCK DIRECTOR 1.00 0.00 X 0 0 0 MANUS COONEY DIRECTOR 1.00 0.00 X 0 0 0 ANTIGONE DAVIS DIRECTOR (THRU 12/2022) 1.00 0.00 X 0 0 0 DENNIS DECONCINI DIRECTOR 1.00 0.00 X 0 0 0 TORRIE DORRELL DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW FOOSANER DIRECTOR 1.00 0.00 X 0 0 0 VINCENT GIULIANO DIRECTOR 1.00 0.00 X 0 0 0 COURTNEY GREGOIRE DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM GROSS DIRECTOR 1.00 0.00 X 0 0 0 JON GROSSO CHAIRPERSON 1.50 0.00 X X 0 0 0 HEIDI HEITKAMP DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER HUFFSTETLER DIRECTOR 1.00 0.00 X 0 0 0 SEAN JOYCE DIRECTOR 1.00 0.00 X 0 0 0 RICHARD KOLODZIEJ DIRECTOR 1.00 0.00 X 0 0 0 CATHY LANIER DIRECTOR 1.00 0.00 X 0 0 0 MEGHAN LATCOVICH DIRECTOR 1.00 0.00 X 0 0 0 DON MCGOWAN DIRECTOR 1.00 0.00 X 0 0 0 CHRIS NELSON DIRECTOR 1.00 0.00 X 0 0 0 JOHN PENN DIRECTOR 1.00 0.00 X 0 0 0 LEONARD PFEIFFER IV DIRECTOR 1.00 0.00 X 0 0 0 KAREN QUINTOS DIRECTOR 1.50 0.00 X 0 0 0 KRISTI REMINGTON DIRECTOR 1.50 0.00 X 0 0 0 KAREN ROBB DIRECTOR 1.00 0.00 X 0 0 0 LAURIE ROBINSON DIRECTOR 1.00 0.00 X 0 0 0 ROYLEEN ROSS DIRECTOR 1.00 0.00 X X 0 0 0 STEVE SALEM TREASURER 1.00 0.00 X X 0 0 0 REGINA SCHOFIELD VICE CHAIR 1.00 0.00 X X 0 0 0 ROBERT TRONO DIRECTOR 1.00 0.00 X 0 0 0 EMILY VACHER SECRETARY 1.00 0.00 X X 0 0 0 KENNETH VALENTINE DIRECTOR 1.00 0.00 X 0 0 0 JOHN WALSH DIRECTOR 1.00 0.00 X 0 0 0 REVE WALSH CHAIRPERSON - ELECT 2.00 0.00 X X 0 0 0 MICHELLE DELAUNE SENIOR VP, COO TO 4/8/2022; PRES/CEO 37.50 0.00 X 346379 0 23535 PANAYIOTA SOURAS ASST SEC., CHIEF LEGAL OFFICER 37.50 0.00 X 249477 0 24917 JOHN F CLARK PRESIDENT/CEO (THRU 4/8/2022) 37.50 0.00 X 240008 0 17239 PAUL BERIAULT ASST. TREAS., SVP, CFO 37.50 0.00 X 230373 0 28912 JOHN SHEHAN SVP, EXPLOITED CHILD. DIV & INT EGMT 37.50 0.00 X 207925 0 30315 MARSHA BUTLER VP, HUMAN RESOURCES 37.50 0.00 X 180083 0 20560 JOHN BISCHOFF VP, MISSING CHILDREN DIVISION 37.50 0.00 X 176813 0 34655 MARSHA GILMER-TULLIS VP, FAMILY ADVOCACY DIVISION 37.50 0.00 X 175215 0 27931 DEREK BEZY VP, TECHNOLOGY DIVISION 37.50 0.00 X 172799 0 34572 1979072 0 242636 59 0 1 0 1900 DUKE STREET LP ONE CALIFORNIA STREET SAN FRANCISCO CA 84111 OFFICE RENT 2489648 AMAZON WEB SERVICES INC PO BOX 84023 SEATTLE WA 98124 SOFTWARE & TECH SERVICES 716712 FORTITUDE INTERNATIONAL LLC 420 MONTGOMERY STREET SAN FRANCISCO CA 94104 TECH TEMP SERVICES 581595 PIVOTAL SOLUTIONS INC 3 GRACE AVENUE SUITE 162 GREAT NECK NY 11021 TECH TEMP SERVICES 508525 INBAND NETWORK LLC 6030 MARSHALEE DR STE 703 ELKRIDGE MD 21075 SOFTWARE & TECH SERVICES 203775 14 26591 1612588 44539820 12591433 10480 58770432 FED & STATE FIXED FEE CONTRACTS 900099 1071150 1071150 1071150 897693 897693 14984722 15135954 -151232 -151232 -151232 115504 1612588 520442 -404938 -404938 39164 38398 766 766 60183871 1071150 766 341523 1118294 868391 220857 29046 122777 65625 57152 31127003 29333055 571622 1222326 2280108 2133822 55019 91267 3898721 3648589 94076 156056 2409586 2254993 58143 96450 194434 145007 49427 163995 163995 135062 135062 245128 226355 8134 10639 414886 205471 62668 146747 562291 384132 154074 24085 1384849 1278791 45954 60104 2882678 2641821 144458 96399 944444 877381 27079 39984 119605 110445 3969 5191 623247 575516 20681 27050 385445 355926 12790 16729 USER FEES 1550902 1432128 51463 67311 CYBERTIPLINE TECHNOLOGY 711251 711251 SURVIVOR SERVICES 580897 580897 MEDIA, OUTREACH & TRAIN 375397 375397 300430 300430 52531430 48505423 1744409 2281598 2148115 2821449 13966432 22417969 8770289 3836984 307470 1007093 835059 892115 14068705 6767537 7924415 7301168 34794730 29125922 5126453 7761866 19886272 18573202 93759235 93737768 3440546 3674081 202127 0 25506130 23446016 29148803 27120097 X 61120774 62440368 3489658 4177303 64610432 66617671 93759235 93737768 X 7652441 -5594173 -51029 X 0 1 X 1 1 1 X 43521913 45815563 50269915 51199917 58770432 249577740 43521913 45815563 50269915 51199917 58770432 249577740 1696018 247881722 927080 1718459 1029072 805685 897693 5377989 0 0 95415 15467 0 110882 557956 342158 76885 39994 115504 1132497 256199108 3172972 0.96750 0.97080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING INCOME - 2018 AMOUNT: $ 557,956. 2019 AMOUNT: $ 342,158. 2020 AMOUNT: $ 76,885. 2021 AMOUNT: $ 39,994. 2022 AMOUNT: $ 115,504. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 10326 0 0 10326 0 PART II-B, LINES 1B AND 1G: LOBBYING ACTIVITY THE AMOUNTS REPORTED ON SCHEDULE C CONSIST OF TIME SPENT BY NCMEC EMPLOYEES COMMUNICATING WITH MEMBERS OF CONGRESS AND THEIR OFFICES TO SUPPORT AND ADVOCATE FOR LEGISLATION THAT HELPS TO RAISE AWARENESS AND CREATE STRONGER PROTECTIONS FOR MISSING AND EXPLOITED CHILDREN. 11250 X 0 37743412 -4360329 223779 33159304 34174451 3809556 240595 37743412 31085399 3277473 188421 34174451 25666401 1000000 4633598 214600 31085399 21027343 5555565 -1070590 -154083 25666401 1.00000 0 0 470000 470000 2403506 1409559 993947 7911664 3249328 4662336 1596834 421949 1174885 1686701 1686701 0 7301168 PRIVATE EQUITIES 2831607 F REITS 2556543 F HEDGE FUNDS 2373716 F 7761866 RIGHT OF USE ASSET 17891607 CASH SURRENDER VALUE LIFE INS. 635776 ASSETS HELD UNDER UNITRUST AGR. 30706 ARTWORK COLLECTIONS 11250 DEPOSITS 3863 18573202 LEASE LIABILITY 22553943 POST-RETIREMENT BENEFIT 885742 UNITRUST AGREEMENT 6331 23446016 X 61844780 -5594173 7224817 -8133 1622511 60222269 -38398 -38398 60183871 59751749 7224817 -4498 7220319 52531430 0 52531430 PART III, LINE 4: DESCRIPTION OF ORGANIZATION'S COLLECTIONS IN 2018, NCMEC RECEIVED TWO PIECES OF DONATED ARTWORK THAT ARE HELD FOR PUBLIC EXHIBITION AND ARE PROTECTED AND PRESERVED. THESE PORTRAITS RELATE TO CHILDREN WHO WERE VICTIMIZED AND ARE THEREFORE REPRESENTATIVE OF THE ORGANIZATION'S EXEMPT PURPOSE OF PREVENTING CHILD ABDUCTION AND SEXUAL EXPLOITATION. THESE ASSETS ARE REPORTED ON THE BALANCE SHEET. PART V, LINE 4: USES OF ENDOWMENT FUNDS DURING THE YEAR ENDED DECEMBER 31, 1992 NCMEC'S BOARD OF DIRECTORS VOTED TO ESTABLISH A BOARD DESIGNATED FUND, HEREAFTER REFERRED TO AS THE ENDOWMENT, TO PROVIDE FOR THE FINANCIAL STABILITY OF NCMEC. PART X, LINE 2: LIABILITY FOR UNCERTAIN TAX POSITIONS NCMEC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF UNITRUST AGREEMENT -8,133. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN POST-EMPLOYMENT BENEFIT LIABILITY 317,104. LOSS ON TERMINATION OF GRANTS AND UNCOLLECTIBLE PLEDGES -360,000. COST OF GOODS SOLD 38,398. X X X X X X 1 REGINA MILLER GROUP INC 724 ALTA AVENUE SANTA MONICA CA 90402 FUNDRAISER 0 179140 78000 101140 MANGO CONSULTING LLC PO BOX 91173 AUSTIN TX 78709 FUNDRAISER 0 99097 17062 82034 JOHN ARNOS 3128 DARBY FALLS DR LAS VEGAS NV 89134 FUNDRAISER 0 95905 40000 55905 374142 135062 239079 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI HOPE AWARDS 855073 814273 40800 10666 19220 111312 27463 115614 HEROES AWARDS 282533 265106 17427 5827 29386 8453 20936 7 590486 533209 57277 17806 19875 54564 4698 74622 1728092 1612588 115504 34299 39095 195262 40614 211172 520442 -404938 X X X X 0 0 0 0 0 0 0 1 0 MICHELLE DELAUNE SENIOR VP, COO TO 4/8/2022; PRES/CEO 346379 0 0 0 0 0 21350 0 2185 0 369914 0 0 0 PANAYIOTA SOURAS ASST SEC., CHIEF LEGAL OFFICER 249477 0 0 0 0 0 16985 0 7932 0 274394 0 0 0 PAUL BERIAULT ASST. TREAS., SVP, CFO 230373 0 0 0 0 0 16028 0 12884 0 259285 0 0 0 JOHN F CLARK PRESIDENT/CEO (THRU 4/8/2022) 204700 0 0 0 35308 0 16721 0 518 0 257247 0 0 0 JOHN SHEHAN SVP, EXPLOITED CHILD. DIV & INT EGMT 207925 0 0 0 0 0 14455 0 15860 0 238240 0 0 0 JOHN BISCHOFF VP, MISSING CHILDREN DIVISION 176813 0 0 0 0 0 12371 0 22284 0 211468 0 0 0 DEREK BEZY VP, TECHNOLOGY DIVISION 172799 0 0 0 0 0 12287 0 22285 0 207371 0 0 0 MARSHA GILMER-TULLIS VP, FAMILY ADVOCACY DIVISION 175215 0 0 0 0 0 12204 0 15727 0 203146 0 0 0 MARSHA BUTLER VP, HUMAN RESOURCES 180083 0 0 0 0 0 12371 0 8189 0 200643 0 0 0 PART I, LINE 7 BONUS IS PAID TO THE CEO BASED ON ACHIEVEMENT OF SIGNIFICANT QUANTITATIVE, QUALITATIVE, AND PROGRAMMATIC GOALS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS AS PART OF AND IN ACCORDANCE WITH THE BOARD APPROVED CEO PERFORMANCE EVALUATION PROCESS AND TIMELINE. THE BOARD DETERMINES WHETHER THE CEO HAS ACHIEVED THE PERFORMANCE GOALS FOR THE PRIOR YEAR AND THE AMOUNT OF THE ANNUAL BONUS. CALLAHAN WALSH RELATED TO FOUNDERS 122777 COMPENSAT. 0 PART IV: THE EMPLOYMENT RELATIONSHIP BETWEEN THE ORGANIZATION AND THE EMPLOYEE LISTED IS INDEPENDENT OF THE FAMILY RELATIONSHIP WITH THE INTERESTED PERSON OF THE ORGANIZATION. ALL TRANSACTIONS ARE DEEMED ARM'S LENGTH. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION: THE MISSION OF THE NATIONAL CENTER FOR MISSING AND EXPLOITED CHILDREN IS TO HELP PREVENT CHILD ABDUCTION AND SEXUAL EXPLOITATION; HELP FIND MISSING CHILDREN; & ASSIST VICTIMS OF CHILD ABDUCTION AND SEXUAL EXPLOITATION, THEIR FAMILIES, & THE PROFESSIONALS WHO SERVE THEM. FORM 990, PART III, LINE 4D COMMUNITY OUTREACH AND TRAINING: DEVELOP AND DELIVER SAFETY AND PREVENTION RESOURCES FOR FAMILIES AND PROFESSIONALS FOCUSING ON CHILD ABDUCTION, CHILD SEXUAL EXPLOITATION AND INTERNET SAFETY. PROVIDE TRAINING MATERIALS AND SUPPLIES TO THE PUBLIC THROUGH SCHOOLS AND OTHER ORGANIZATIONS. TRAINING: PROVIDE TRAINING, TECHNICAL ASSISTANCE AND RESOURCES AT NO COST TO LAW ENFORCEMENT AND CHILD-SERVING PERSONNEL WHO ARE INVOLVED IN CASES OF CRIMES COMMITTED AGAINST CHILDREN, SPECIFICALLY CASES OF MISSING CHILDREN AND CHILD SEXUAL EXPLOITATION. TOTAL EXPENSES: $5,710,429 FAMILY ADVOCACY AND SURVIVOR SERVICES: PROVIDE PEER-BASED EMOTIONAL SUPPORT, COMMUNITY-BASED PROFESSIONAL MENTAL HEALTH RESOURCES, AND ADVOCACY OPPORTUNITIES TO FAMILIES AND SURVIVORS OF MISSING AND EXPLOITED CHILD CASES. OFFER REUNIFICATION AND RECOVERY ASSISTANCE IN MISSING CHILD CASES TO SEARCHING FAMILIES AND HELPING PROFESSIONALS. PROVIDE RESOURCES FOR HEALING FROM SEXUAL EXPLOITATION FOR SURVIVORS AND NON-OFFENDING CAREGIVERS. CREATE OPPORTUNITIES FOR LEARNING AND IMPROVED SERVICE-DELIVERY FROM A TRAUMA-INFORMED, SURVIVOR-BASED PERSPECTIVE THROUGH OUR SURVIVOR AND CAREGIVER CONSULTANCY GROUPS. PROVIDE LONGTERM SUPPORT TO FAMILIES OF MISSING AND EXPLOITED CHILDREN AND SURVIVORS OF ALL CASE TYPES. TOTAL EXPENSES: $2,080,315 FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIPS JOHN WALSH AND REVE WALSH ARE FAMILY MEMBERS. THESE INDIVIDUALS ARE BOTH REPORTED AS MEMBERS OF THE BOARD OF DIRECTORS ON FORM 990, PART VII. FORM 990, PART VI, SECTION B, LINE 10B: CHAPTERS, BRANCHES, AND AFFILIATES NCMEC HAS WRITTEN POLICIES STATING THAT EACH BRANCH ORGANIZATION IS SUBJECT TO POLICIES AND PROCEDURES PROMULGATED BY HEADQUARTERS AND SUBJECT TO THE SAME RULES AS HEADQUARTERS. THE BRANCHES MUST REPORT MONTHLY TO NCMEC HEADQUARTERS ABOUT THEIR OPERATIONS. NCMEC HEADQUARTERS MONITORS ALL ACTIVITIES AT THE BRANCHES TO ENSURE THE OPERATIONS OF THE BRANCHES ARE CONSISTENT WITH NCMEC'S EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS NCMEC UNDERGOES AN ANNUAL INDEPENDENT AUDIT CONDUCTED BY AN OUTSIDE ACCOUNTING FIRM WHICH PRODUCES AN AUDITED FINANCIAL STATEMENT FOR THE ORGANIZATION. THE INDEPENDENT ACCOUNTING FIRM ALSO PREPARES THE FORM 990. MANAGEMENT REVIEWS THE FORM 990 AND COMPARES IT TO THE AUDIT INFORMATION. THE BOARD OF DIRECTORS' AUDIT COMMITTEE REVIEWS THE FORM 990 TO MAKE SURE IT MATCHES THE AUDIT AND THAT THE FORM 990 INCLUDES ALL REQUIRED PROGRAM AND FINANCIAL INFORMATION. UPON APPROVAL OF THE FORM 990 BY THE AUDIT COMMITTEE, THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE THE INDEPENDENT ACCOUNTING FIRM FILES THE FORM 990 ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT: EACH YEAR ALL MEMBERS OF THE BOARD OF DIRECTORS AND ORGANIZATION KEY STAFF MUST SUBMIT A CONFLICT OF INTEREST FORM. ANY POTENTIAL CONFLICTS ARE DISCLOSED TO AND DISCUSSED BY THE BOARD OF DIRECTORS, WHICH DECIDES IF A CONFLICT EXISTS AND WHAT ACTIONS ARE NECESSARY BASED ON ANY CONFLICTS. KEY STAFF OF THE ORGANIZATION AND MEMBERS OF THE BOARD OF DIRECTORS ARE INSTRUCTED TO NOTIFY THE ORGANIZATION IF A POTENTIAL CONFLICT SITUATION ARISES BETWEEN THE ANNUAL DISCLOSURES. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION: THE PROCESS FOR DETERMINING COMPENSATION AND BENEFITS OF EMPLOYEES AND OFFICERS IS AN ON-GOING RESPONSIBILITY OF THE HUMAN RESOURCES DEPARTMENT. A BROAD RANGE OF FACTORS ARE CONSIDERED WHEN REVIEWING COMPENSATION AND BENEFITS INCLUDING BUDGET, NUMBER OF EMPLOYEES, POSITION, EXPERIENCE REQUIRED, SCOPE OF RESPONSIBILITIES, EXPERIENCE AND LENGTH OF SERVICE, COMPLEXITY OF THE ORGANIZATION, NATURE AND SCOPE OF THE PROGRAMS AND SERVICES PROVIDED, INSTITUTIONAL KNOWLEDGE, AND PERFORMANCE, AMONG OTHER THINGS. PERIODIC COMPENSATION STUDIES ARE PERFORMED USING LEADING EMPLOYEE BENEFITS AND COMPENSATION FIRMS OF THE SALARIES AND BENEFITS OF ALL EMPLOYEES INCLUDING THE SENIOR EXECUTIVES OF THE ORGANIZATION. BASED ON THESE STUDIES ADJUSTMENTS ARE MADE TO THE SALARY AND BENEFITS OF ALL EMPLOYEES, INCLUDING THE PRESIDENT, COO, AND CFO TO ENSURE THEIR COMPENSATION IS APPROPRIATE, COMPARABLE AND REASONABLE. A FINANCE AND ADMINISTRATION COMMITTEE REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS FOR SENIOR EXECUTIVES INCLUDING THE PRESIDENT, COO, AND CFO. THE ORGANIZATION HAS TAKEN STEPS TO MAKE SURE THAT ITS COMPENSATION PROCESS MEETS THE REBUTTABLE PRESUMPTION OF REASONABLENESS. FORM 990, PART VI, SECTION C, LINE 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ORGANIZATION'S GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BYLAWS) ARE MAILED UPON REQUEST. FINANCIAL STATEMENTS FOR THE MOST RECENT THREE YEARS ARE MAILED UPON REQUEST AND THE CURRENT YEAR FINANCIAL STATEMENT IS INCLUDED IN AN ANNUAL REPORT WHICH IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE 990 FORMS FOR THE MOST RECENT THREE YEARS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN POST RETIREMENT BENEFIT LIABILITY 317,104. CHANGE IN VALUE OF UNITRUST AGREEMENT -8,133. LOSS ON TERMINATION OF GRANTS AND UNCOLLECTIBLE PLEDGES -360,000.