2022-05-14T17:42:51-05:00 2021-06-30 271728945 PKF O'CONNOR DAVIES LLP 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2020-07-01 111733454 THE CHILD CENTER OF NY INC CHIL 7186517770 118-35 QUEENS BLVD 6TH FLOOR FOREST HILLS NY 11375 STEPHEN DONOWITZ CHIEF FINANCIAL & ADMIN. OFFICER 7186517770 2022-05-14 1 STEPHEN DONOWITZ XXX-XX-XXXX EVA MRUK P00543254 2122862600 2022-05-14 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z STEPHEN DONOWITZ 118-35 QUEENS BLVD 6TH FLOOR FOREST HILLS NY 11375 69704022 0 X WWW.CHILDCENTERNY.ORG X 1953 NY THE CHILD CENTER OF NY STRENGTHENS FAMILY AND BUILDS COMMUNITY. WE DO THIS BY DELIVERING ON OUR MISSION: TO STRENGTHEN CHILDREN AND FAMILIES WITH SKILLS, OPPORTUNITIES, AND EMOTIONAL SUPPORT TO BUILD HEALTHY, SUCCESSFUL LIVES. WE SERVE FAMILIES AND INDIVIDUALS OF ALL AGES - FROM BIRTH TO ADULTHOOD - WITH EVIDENCE-BASED, INTEGRATED PROGRAMS AND INNOVATIVE INITIATIVES. WE ARE COMMUNITY BUILDERS AND INNOVATORS, WORKING IN PARTNERSHIP WITH CLIENTS TO CREATE SOLUTIONS AIMED AT BREAKING THE CYCLE OF GENERATIONAL POVERTY. OUR DIVISIONS ARE BEHAVIORAL HEALTH (MENTAL HEALTH AND SUBSTANCE ABUSE), YOUTH DEVELOPMENT, PREVENTION AND FAMILY SUPPORT SERVICES, RESIDENTIAL SERVICES, EARLY CHILDHOOD EDUCATION, AND HEALTH HOMES AND INTEGRATED CARE. WE SERVE THE COMPLETE PERSON, ENTIRE FAMILY, AND WHOLE COMMUNITY. 25 25 1406 130 0 0 45932585 43590457 14809229 25943178 2296 53 238060 71509 60982170 69605197 312185 576767 0 0 49961669 54328144 104286 143134 460657 9541333 14235465 59919473 69283510 1062697 321687 14739706 26297895 9785224 21068456 4954482 5229439 X THE CHILD CENTER OF NY STRENGTHENS CHILDREN AND FAMILIES WITH SKILLS, OPPORTUNITIES, AND EMOTIONAL SUPPORT TO BUILD HEALTHY, SUCCESSFUL LIVES. 0 0 15489910 0 767837 YOUTH DEVELOPMENT:OUR YOUTH DEVELOPMENT PROGRAMS ENRICH YOUNG PEOPLE WITH THE TOOLS TO GROW INTO CAPABLE AND CONFIDENT ADULTS. WE OFFER AFTERSCHOOL AND SUMMER PROGRAMS, COMMUNITY SCHOOLS, COLLEGE AND WORK READINESS PROGRAMS, INTERNSHIPS, AND SPECIALIZED GROUPS. OUR IN-SCHOOL COUNSELING PROGRAMS OVERCOME COMMON BARRIERS TO MENTAL HEALTH TREATMENT BY OFFERING SERVICES TO YOUNG PEOPLE WHERE THEY ARE EVERY DAY. RECOGNIZING THAT CHILDREN DO NOT GROW IN ISOLATION, WE ALSO OPERATE COMMUNITY CENTERS THAT PROVIDE COMMUNITY MEMBERS OF ALL AGES A HEALTHY, ENRICHING ENVIRONMENT WHERE THEY CAN COME TOGETHER AND EXPLORE THEIR STRENGTHS. 13826774 86023 13612714 BEHAVIORAL HEALTH:THE CHILD CENTER OF NY OFFERS THERAPY BY LICENSED MENTAL HEALTH AND SUBSTANCE ABUSE PROFESSIONALS TO CHILDREN, ADOLESCENTS, AND ADULTS. WE HELP CLIENTS THROUGH A WIDE RANGE OF SOCIAL AND EMOTIONAL DIFFICULTIES SO THAT THEY CAN BECOME SECURE, CAPABLE, AND CONFIDENT INDIVIDUALS ABLE TO OVERCOME THE CHALLENGES THEY FACE AND REACH THEIR FULL POTENTIAL. SERVICES INCLUDE: INDIVIDUAL AND FAMILY COUNSELING; SUBSTANCE ABUSE TREATMENT; AN ASIAN OUTREACH PROGRAM THAT BREAKS DOWN LANGUAGE BARRIERS AND STIGMA TO REACH ASIAN CHILDREN AND FAMILIES WITH MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES; TELE-VISITING PROGRAMS; AND OUR 0-5 EARLY CHILDHOOD MENTAL HEALTH INITIATIVE. 10474882 0 0 PREVENTION AND FAMILY SUPPORT:THE CHILD CENTER HELPS PARENTS AND OTHER CAREGIVERS DEVELOP TOOLS TO RAISE THEIR CHILDREN IN A SAFE AND NURTURING ENVIRONMENT. WE PROVIDE SUPPORT FOR MANY KINDS OF FAMILIES, FROM THOSE CURRENTLY INVOLVED WITH THE CHILD PROTECTION SYSTEM TO THOSE WHO SIMPLY FEEL OVERWHELMED BY THE STRESSES OF THEIR DAILY LIVES. ALL PROGRAMS INCLUDE PARENT EDUCATION, FAMILY COUNSELING, HOME VISITS BY MASTER'S-LEVEL SOCIAL WORKERS AND OTHER TRAINED CASE PLANNERS, AND AN EMPHASIS ON KEEPING FAMILIES TOGETHER. WE PREVENT OUT-OF-HOME PLACEMENT BY HELPING CAREGIVERS CREATE AND MAINTAIN A SAFE AND SUPPORTIVE HOME. 19945419 490744 11562627 OTHER PROGRAM SERVICES:OTHER PROGRAM SERVICES INCLUDE RESIDENTIAL SERVICES, EARLY CHILDHOOD EDUCATION, HEALTH HOMES AND INTEGRATED CARE, AND OTHER SERVICES. OUR RESIDENTIAL SERVICES DIVISION WORKS WITH YOUNG PEOPLE AGES 12-18 WHO HAVE HAD MULTIPLE PSYCHIATRIC HOSPITAL PLACEMENTS OR HAVE BEEN INVOLVED WITH THE JUVENILE JUSTICE SYSTEM, PROVIDING THEM WITH THE HIGHEST LEVEL OF CARE IN A SAFE, SUPPORTIVE ENVIRONMENT. THE EARLY CHILDHOOD EDUCATION DIVISION SERVES LOW-INCOME CHILDREN PRENATAL TO AGE FIVE WITH PROGRAMS INCLUDING HEAD START AND EARLY HEAD START THAT ENSURE CHILDREN ARE DEVELOPMENTALLY ON TRACK - ACADEMICALLY, SOCIALLY, AND EMOTIONALLY - AND EMPOWER PARENTS TO SUPPORT THEIR CHILDREN'S DEVELOPMENT ON THEIR OWN. HEALTH HOMES AND INTEGRATED CARE IS FOR FAMILIES WITH YOUTH WHO HAVE MULTIPLE CHRONIC CONDITIONS OR ARE FACING THE TOUGHEST MENTAL HEALTH CHALLENGES. WE COORDINATE CRITICAL HEALTH CARE AND OTHER SERVICES TO SUPPORT CLIENTS' PHYSICAL, MENTAL, AND EMOTIONAL WELL-BEING, ENSURING SERVICES ARE NOT DUPLICATED OR NEGLECTED. WITH HOME-BASED CRISIS INTERVENTION, CASE MANAGEMENT, AND COPING SKILLS TRAININGS, WE GIVE STRUGGLING YOUTH A REAL CHANCE TO GET THE HELP THEY NEED WHILE REMAINING AT HOME WITH THEIR FAMILIES. OTHER SERVICES REPRESENT COVID-19-RELATED PROGRAMS AND DIRECT FINANCIAL ASSISTANCE. 19945419 490744 11562627 59736985 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 164 0 1406 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X STEPHEN DONOWITZ CFAO 7186517770 118-35 QUEENS BLVD 6TH FLOOR FOREST HILLS NY 11375 RICHARD JAY PRESIDENT 5.00 X X 0 0 0 SAMUEL B FREED EXECUTIVE VICE PRESIDENT 5.00 X X 0 0 0 CYNTHIA MANN HAIKEN VICE PRESIDENT 5.00 X X 0 0 0 ADAM H SCHWARTZ VICE PRESIDENT 5.00 X X 0 0 0 GREGORY D SHUFRO VICE PRESIDENT THRU JUNE 2021 5.00 X X 0 0 0 GARRETT D'ALESSANDRO TREASURER 5.00 X X 0 0 0 DIANE MACARI SECRETARY THRU NOV. 2020 5.00 X X 0 0 0 KRISTIN AMATO DIRECTOR 2.00 X 0 0 0 JULIE AMADEO DIRECTOR 2.00 X 0 0 0 PAUL AVVENTO DIRECTOR 2.00 X 0 0 0 BENJAMIN BAHR DIRECTOR 2.00 X 0 0 0 KATIE BRENNAN DIRECTOR 2.00 X 0 0 0 BARBARA DELI DIRECTOR 2.00 X 0 0 0 JENNIFER GEBBIE DIRECTOR 2.00 X 0 0 0 ROSAURA GONZALEZ DIRECTOR 2.00 X 0 0 0 KRISTEN LONERGAN DIRECTOR 2.00 X 0 0 0 ANNE MARIE MACARI DIRECTOR 2.00 X 0 0 0 KARA MANNERS DIRECTOR 2.00 X 0 0 0 JENNIFER MILACCI DIRECTOR 2.00 X 0 0 0 BARBARA MULVEE DIRECTOR 2.00 X 0 0 0 JOANNE PERSAD DIRECTOR 2.00 X 0 0 0 MAALIKA N RASTOGI DIRECTOR 2.00 X 0 0 0 CRAIG RATIGAN DIRECTOR 2.00 X 0 0 0 GELVINA RODRIGUEZ STEVENSON DIRECTOR 2.00 X 0 0 0 DAVID M SPUNGEN DIRECTOR THRU SEPT. 2020 2.00 X 0 0 0 ILENE SISCOVICK DIRECTOR 2.00 X 0 0 0 SUNILA TEJPAUL DIRECTOR 2.00 X 0 0 0 Y CLAIRE WANG DIRECTOR 2.00 X 0 0 0 TRACI DONNELLY CHIEF EXECUTIVE OFFICER 35.00 X 458357 0 39685 STEPHEN DONOWITZ CHIEF FINANCIAL & ADMIN. OFFICER 35.00 X 298393 0 31610 YANG INSOON PSYCHIATRIC MENTAL HEALTH NURSE PRACTITIONER 28.00 X 209389 0 21440 SANDEEP DHINGRA MD PSYCHIATRIST 25.00 X 197050 0 20017 DIANA MOROZOV SVP, FINANCE 35.00 X 187019 0 34303 LEON GREENE SVP, STRATEGY & DATA INTEL 35.00 X 185393 0 53682 PAMELA GUBUAN CHIEF COMPLIANCE OFFIER 35.00 X 178571 0 56526 1714172 0 257263 28 0 1 0 TECHWORKS CONSULTING 4551B SUNRISE HIGHWAY BOHEMIA NY 11716 IT CONSULTING SERVICES 253070 ADP INC PO BOX 842875 BOSTON MA 02284 PAYROLL/HR SERVICES 226841 WELLIGENT INC 5005 COLLEY AVE NORFOLK VA 23508 THIRD PART BILLING SERVICES 212055 WINDSTREAM PO BOX 70268 PHILADELPHIA PA 19176 TELEPHONE SERVICES 151692 JACKSON LEWIS P C 1133 WESTCHESTER AVE SUITE S125 WEST HARRISON NY 10604 LEGAL SERVICES 110582 6 64470 662569 39798201 3065217 43590457 PATIENT SERVICE/MEDICAID 624100 25628012 25628012 THIRD PARTY AND SELF-PAY 624100 315166 315166 25943178 53 53 0 662569 98825 -98825 -98825 UNION CREDITS 900099 93849 93849 REFUND 900099 38062 38062 REIMBURSEMENT 900099 30708 30708 7715 7715 170334 69605197 25943178 0 71562 576767 576767 841321 841321 40821093 36984346 3736532 100215 3198489 2961734 229719 7036 5818131 5302425 503109 12597 3649110 3319837 321386 7887 209901 38935 170966 107700 107700 143134 143134 1835148 1061645 773424 79 154406 88046 65766 594 2080457 1784349 189491 106617 612578 420718 190052 1808 4005251 2958852 1016294 30105 42034 22090 19895 49 25648 25648 272950 2255 270695 378758 356440 21806 512 PROGRAM ACTIVITIES 1692358 1627836 24319 40203 EQUIPMENT EXPENSES 1681694 1539639 135579 6476 REPAIRS AND MAINTENANCE 644772 426287 217322 1163 STAFF DEVELOPMENT 433836 218147 215185 504 57974 46637 9659 1678 69283510 59736985 9085868 460657 3403925 13931873 448352 448021 8339049 8515910 982271 1605232 346198 594286 5283030 4213602 1044722 1069428 175189 133145 14739706 26297895 6280895 7001350 0 2063833 0 15711 1000000 0 2504329 11987562 9785224 21068456 X 4112653 4699025 841829 530414 4954482 5229439 14739706 26297895 X 321687 -80 -46650 X X 0 1 X 1 1 1 X 34531081 38146671 41511930 45932585 43590457 203712724 34531081 38146671 41511930 45932585 43590457 203712724 203712724 2120 2426 4064 2296 53 10959 33335 992112 69267 255043 170334 1520091 205243774 78714192 0.99250 0.98290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: LEGAL SETTLEMENT - 2017 AMOUNT: $ 875,000. VENDOR AND OTHER CREDITS - 2017 AMOUNT: $ 40,306. 2018 AMOUNT: $ 5,625. 2020 AMOUNT: $ 93,849. REFUND - 2017 AMOUNT: $ 28,664. 2018 AMOUNT: $ 3,537. 2019 AMOUNT: $ 52,220. 2020 AMOUNT: $ 38,664. INCENTIVE PAYMENT - 2017 AMOUNT: $ 25,168. 2018 AMOUNT: $ 34,605. DISABILITY CLAIM - 2018 AMOUNT: $ 3,271. READ INITIATIVE - 2018 AMOUNT: $ 18,964. REIMBURSEMENTS - 2020 AMOUNT: $ 30,708. OTHER INCOME - 2016 AMOUNT: $ 33,335. 2017 AMOUNT: $ 22,974. 2018 AMOUNT: $ 3,265. 2019 AMOUNT: $ 202,823. 2020 AMOUNT: $ 7,113. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2360823 2215469 145354 2348820 1711489 637331 573387 286644 286743 1069428 DUE TO GOVERNMENTAL AGENCIES 2193172 DEFERRED RENT 395488 PAYCHECK PROTECTION PROGRAM LOAN 9398902 11987562 X 70369601 -80 764484 764404 69605197 0 69605197 70094644 764484 46650 811134 69283510 0 69283510 PART IV, LINE 2B: - THE ORGANIZATION HELD CUSTODIAL ACCOUNTS ON BEHALF OF THE CLIENTS. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO FISCAL 2018. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGE 46,650. X X X X X X 1 BASCH PRODUCTIONS LLC 30 WEST STREET 8A NEW YORK NY 10004 GENERAL FUNDRAISING 0 662569 12000 650569 STACY MCKELVEY 118-35 QUEENS BLVD FOREST HILLS NY 11375 GRANTWRITING 0 0 74969 -74969 MELISSA LEVINSOHN 118-35 QUEENS BLVD FOREST HILLS NY 11375 GRANTWRITING 0 0 56165 -56165 662569 143134 519435 NY VIRTUAL GALA 662569 662569 98825 662569 662569 98825 98825 -98825 SCHEDULE G, PART I, LINE 2B, COLUMN (V) BASCH PRODUCTIONS, LLC: TO ASSIST IN THE MANAGEMENT AND IMPLEMENTATION OF THE ANNUAL GALA. THE FEE FOR BASCH PRODUCTIONS 'S SERVICES IS $50,000. ADDITIONAL EXPENSES FOR THE ADMINISTRATIVE SUPPORT OF THE EVENT, SUCH AS COURIER SERVICES, POSTAGE, TRANSPORTATION, EXPRESS MAIL AND MISCELLANEOUS SUPPLIES, ETC NEED TO BE REIMBURSED BY THE CHILD CENTER OF NY. ALL REIMBURSEMENTS ARE SUBJECT TO THE CHILD CENTER OF NY'S PRIOR APPROVAL. STACY MCKELVEY: THE AGREEMENT PROVIDES FOR THE PAYMENT OF SERVICES AT AN HOURLY RATE OF $65/HOUR, AND DOES NOT PROVIDE FOR THE PAYMENT OF FUNDRAISING EXPENSES. MELISSA LEVINSON: THE AGREEMENT PROVIDES FOR THE PAYMENT OF SERVICES AT AN HOURLY RATE OF $70/HOUR FROM JULY 1, 2020 TO JAN 2021 AND $75/HOUR FROM FEBRUARY 1, 2021 TO JUNE 30, 2021, AND THE REIMBURSEMENT OF EXPENSES AUTHORIZED IN ADVANCE ON A CASE-BY-CASE BASIS. 1 FUND FOR FAMILIES PROGRAM 213 86023 COVID-19 ASSISTANCE PROGRAM 677 490744 PART I, LINE 2: FUNDS FOR FAMILIES - DISTRIBUTION OF FUNDS IS SUBJECT TO APPROVAL BY PROGRAM DIRECTORS AND MONITORED THROUGH THE NEW YORK STATE CHILD ADOLESCENT REPORTING SYSTEM (CAIRS). THE NEW YORK STATE OFFICE OF MENTAL HEALTH REGULATES THE USE OF THESE FUNDS. COVID ASSISTANCE PROGRAM - CLIENT APPLICATIONS ARE EVALUATED AND ASSISTANCE IS AWARDED BASED ON A DEFINED SET OF CRITERIA. THE AWARDS ARE IN THE FORM OF DEBIT CARDS WHICH MAY BE USED TO PURCHASE ITEMS OF NEED. INDIVIDUALS ARE NOT ABLE TO WITHDRAW CASH WITH THESE CARDS, AND CERTAIN BUSINESSES ARE RESTRICTED FROM USE (GAMBLING, LIQUOR STORES, ETC.) X X X X 0 0 0 0 0 0 0 1 0 TRACI DONNELLY CHIEF EXECUTIVE OFFICER 360157 0 98200 0 0 0 28500 0 11185 0 498042 0 0 0 STEPHEN DONOWITZ CHIEF FINANCIAL & ADMIN. OFFICER 253393 0 45000 0 0 0 28500 0 3110 0 330003 0 0 0 LEON GREENE SVP, STRATEGY & DATA INTEL 175393 0 10000 0 0 0 19273 0 34409 0 239075 0 0 0 PAMELA GUBUAN CHIEF COMPLIANCE OFFIER 168571 0 10000 0 0 0 19067 0 37459 0 235097 0 0 0 YANG INSOON PSYCHIATRIC MENTAL HEALTH NURSE PRAC 209389 0 0 0 0 0 20952 0 488 0 230829 0 0 0 DIANA MOROZOV SVP, FINANCE 179519 0 7500 0 0 0 19333 0 14970 0 221322 0 0 0 SANDEEP DHINGRA MD PSYCHIATRIST 197050 0 0 0 0 0 20017 0 0 0 217067 0 0 0 PART I, LINE 7 PERFORMANCE INCENTIVES WERE DETERMINED AND APPROVED BY THE BOARD AND REPORTED AS TAXABLE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS DIANE MACARI AND ANNE MARIE MACARI HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE CHILD CENTER OF NY HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND OTHER MANAGEMENT AND A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS APPLICABLE FOR ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES. THE POLICY IS CIRCULATED TO ALL NEW EMPLOYEES AND BOARD MEMBERS AND IS CIRCULATED ANNUALLY TO EXISTING EMPLOYEES AND BOARD MEMBERS. THE COMPLETION OF A CONFLICT OF INTEREST POLICY REPORTING FORM IS REQUIRED AT LEAST ANNUALLY. IN ADDITION, EACH BOARD MEMBER MUST SUBMIT TO THE SECRETARY OF THE BOARD A WRITTEN STATEMENT OF POSSIBLE CONFLICT(S), IF ANY. THE AUDIT COMMITTEE OF THE BOARD ANNUALLY REVIEWS ALL THE WRITTEN STATEMENTS AND ADVISES THE CEO AND THE BOARD CONCERNING OF ANY POTENTIAL CONFLICT(S). IF AN APPLICABLE PARTY HAS AN INTEREST WITH RESPECT TO ANY PARTICULAR RELATED PARTY TRANSACTION CONTEMPLATED OR PROPOSED TO BE TAKEN BY THE CHILD CENTER OF NY, HE OR SHE MUST PROMPTLY DISCLOSE THE POTENTIAL CONFLICT AND THE MATERIAL FACTS TO THE PRESIDENT & CEO AND THE AUDIT COMMITTEE OF THE BOARD. SUCH APPLICABLE PARTY MUST ANSWER ANY QUESTIONS FROM, AND MAY PRESENT INFORMATION TO, THE AUDIT COMMITTEE OF THE BOARD ABOUT THE MATTER PRIOR TO THE COMMENCEMENT OF DELIBERATIONS OR VOTING RELATING TO THE TRANSACTION. SUCH APPLICABLE PARTY MUST NOT BE PRESENT AT ANY VOTE WITH RESPECT TO THE MATTER OR PARTICIPATE IN THE DISCUSSION OF THE MATTER, AND, IF SUCH APPLICABLE PARTY IS A BOARD MEMBER, HE OR SHE MUST NOT BE COUNTED FOR THE PURPOSES OF A QUORUM AND MUST NOT VOTE ON THE ISSUE. NO APPLICABLE PARTY WHO IS PARTY TO A RELATED PARTY TRANSACTION MUST IMPROPERLY INFLUENCE OR ATTEMPT TO INFLUENCE THE DELIBERATION OR VOTING ON SUCH TRANSACTION. THE EXISTENCE AND RESOLUTION OF ANY CONFLICT MUST BE DOCUMENTED IN THE CHILD CENTER OF NY'S RECORDS, INCLUDING IN THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED UPON. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABILITY DATA OF SIMILARLY SIZED ORGANIZATIONS TO IDENTIFY INDUSTRY STANDARD SALARY RANGES FOR DETERMINING THE COMPENSATION OF THE CHIEF EXECUTIVES AND VICE PRESIDENTS. INITIAL COMPENSATION AND ANY BONUSES OR INCREASES ARE APPROVED BY THE EXECUTIVE COMMITTEE. COST OF LIVING INCREASES ARE APPROVED BY THE FULL BOARD AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. THIS PROCESS WAS LAST UNDERTAKEN IN FISCAL YEAR 2021. THE COMPARABILITY DATA AND REQUIRED APPROVALS ARE DOCUMENTED AND MAINTAINED IN THE ORGANIZATION'S RECORDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG, AS WELL AS OTHER SIMILAR TYPES OF WEBSITES. THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. IN ADDITION, THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE PLEDGE -46,650. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR.