2021-06-29T12:08:00-05:00 2020-12-31 366055558 GRANT THORNTON LLP 1000 WILSON BOULEVARD SUITE 1400 ARLINGTON VA 22209 990 2020-01-01 521328557 THE NATIONAL CENTER FOR MISSING AND EXPLOITED CHILDREN NATI 7032242150 333 JOHN CARLYLE STREET NO 125 ALEXANDRIA VA 22314 JOHN F CLARK PRESIDENT/CEO 7032242150 2021-06-29 1 JOHN CLARK 999009999 MARY TORRETTA P00847851 7038477500 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z JOHN F CLARK 333 JOHN CARLYLE STREET NO 125 ALEXANDRIA VA 22314 63011361 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. 32 30 409 693 160176 94415 45815563 50269915 0 1033485 1931677 2500902 -491308 92517 47255932 53896819 0 0 0 0 32056931 34976774 156000 156000 2580637 11684547 10675133 43897478 45807907 3358454 8088912 77584868 86703413 31703837 31009980 45881031 55693433 X SEE SCHEDULE O 0 0 13702765 MISSING CHILD 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. 11571309 90000 EXPLOITED CHILD 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'S EFFORTS TO IDENTIFY AND RESCUE UNIDENTIFIED CHILD PORNOGRAPHY VICTIMS. 11212282 943485 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. 5811908 5811908 42298264 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 86 0 1 409 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 32 30 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 PAUL BERIAULT 7038376283 333 JOHN CARLYLE STREET SUITE 125 ALEXANDRIA VA 22314 JOHN F CLARK PRESIDENT/CEO 37.50 0.00 X 455252 0 21332 PANAYIOTA SOURAS ASST. SEC., SVP, GEN. COUNSEL 37.50 0.00 X 227544 0 23845 MICHELLE DELAUNE SENIOR VP, COO 37.50 0.00 X 227460 0 18025 PAUL BERIAULT ASST. TREAS., VP, CFO 37.50 0.00 X 193491 0 26475 GAVIN PORTNOY VP, STRATEGIC ADVANCE. & PSHIPS 37.50 0.00 X 176454 0 33931 JOHN BISCHOFF VP, MISSING CHILDREN DIVISION 37.50 0.00 X 168329 0 32866 JOHN SHEHAN VP, EXPLOITED CHILDREN DIVISION 37.50 0.00 X 169214 0 26818 DEREK BEZY VP, TECHNOLOGY DIVISION 37.50 0.00 X 162796 0 19119 STACA SHEHAN VP, ANALYTICAL SERVICES DIVISION 37.50 0.00 X 167809 0 12505 PENNIE ABRAMSON DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL BRESLIN DIRECTOR 1.00 0.00 X 0 0 0 ROBBIE CALLAWAY DIRECTOR 1.00 0.00 X 0 0 0 MANUS COONEY DIRECTOR 1.00 0.00 X 0 0 0 SHARON COOPER MD DIRECTOR 1.00 0.00 X 0 0 0 ANTIGONE DAVIS DIRECTOR 1.00 0.00 X 0 0 0 LISA DAVIS DIRECTOR THRU 02/2020 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 JON GROSSO VICE CHAIRPERSON 1.00 0.00 X X 0 0 0 ANDRE HOLLIS DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER HUFFSTETLER DIRECTOR 1.00 0.00 X 0 0 0 RICHARD KOLODZIEJ DIRECTOR 1.50 0.00 X 0 0 0 MEGHAN LATCOVICH DIRECTOR 1.00 0.00 X 0 0 0 FRANCINE LEVINSON DIRECTOR 1.00 0.00 X 0 0 0 DON MCGOWAN DIRECTOR 1.00 0.00 X 0 0 0 TIMOTHY MURPHY 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 KRISTI REMINGTON DIRECTOR 1.00 0.00 X 0 0 0 KAREN ROBB DIRECTOR 1.00 0.00 X 0 0 0 STEVE SALEM TREASURER 1.00 0.00 X X 0 0 0 SUSANNAH SCHAEFER DIRECTOR 1.00 0.00 X 0 0 0 REGINA SCHOFIELD DIRECTOR 1.00 0.00 X 0 0 0 KAREN TANDY CHAIRPERSON 1.50 0.00 X 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 PATTY WETTERLING DIRECTOR 1.00 0.00 X 0 0 0 1948349 0 214916 44 0 1 0 1900 DUKE STREET LP ONE CALIFORNIA STREET SAN FRANCISCO CA 84111 OFFICE RENT 2482236 FORTITUDE INTERNATIONAL LLC 420 MONTGOMERY STREET SAN FRANCISCO CA 94104 TECH TEMP SERVICES 906914 THORN 1240 ROSECRANS AVE SUITE 120 MANHATTAN BEACH CA 90266 TECH PROFESSIONAL SERVICES 332800 GRANT THORNTON LLP 1901 SOUTH MEYERS RD OAKBROOK TERRACE IL 60181 AUDIT/TAX SERVICES 220514 BRYAN CAVE LLP PO BOX 503089 ST LOUIS MO 63150 LEGAL SERVICES 194569 11 64914 1133250 38694175 10377576 11011 50269915 FED & STATE FIXED FEE CONTRACTS 900099 1033485 1033485 1033485 991155 991155 37917 0 37917 37917 37917 9194543 1239810 8785819 138787 408724 1101023 1509747 1509747 76885 1133250 182461 -105576 -105576 19936 7475 12461 12461 CONSULTING SERVICE FEES 900099 147715 147715 147715 53896819 1033485 160176 2433243 1193424 804575 35984 352865 87046 646 86400 26130038 24665157 551465 913416 1880391 1750414 40251 89726 3741186 3482588 80082 178516 1944689 1810268 41627 92794 214572 214572 186749 172203 3637 10909 156000 156000 193387 178324 3766 11297 1327027 1052712 3079 271236 732958 538272 78167 116519 2396700 2380185 4129 12386 2940469 2777993 36145 126331 209927 188217 16159 5551 91879 89880 500 1499 12094 12094 622517 574028 12124 36365 365302 351171 3533 10598 USER FEES 1172776 1108052 2625 62099 OTHER ADMIN EXPENSE 208776 159007 3639 46130 45807907 42298264 929006 2580637 1070459 2738930 9190791 12695131 3225044 5524084 601139 732902 260819 616073 13993078 5526913 9227469 8466165 27402817 30481063 4295363 4356021 22310967 21093044 77584868 86703413 2493033 3167601 0 21000 319414 0 28891390 27821379 31703837 31009980 X 44630464 51984701 1250567 3708732 45881031 55693433 77584868 86703413 X 8088912 1967825 -244335 X 0 1 X 1 1 1 X 39725853 42660052 43521913 45815563 50269915 221993296 39725853 42660052 43521913 45815563 50269915 221993296 221993296 820965 846367 927080 1718459 1029072 5341943 917 3195 95415 99527 633486 559969 557956 342158 76885 2170454 229605220 1052598 0.96680 0.96420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING INCOME - 2016 AMOUNT: $ 633,486. 2017 AMOUNT: $ 559,969. 2018 AMOUNT: $ 557,956. 2019 AMOUNT: $ 342,158. 2020 AMOUNT: $ 76,885. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 0 0 0 0 1 22668 0 0 22668 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 31085399 3277473 188421 34174451 25666401 1000000 4633598 214600 31085399 21027343 5555565 -1070590 -154083 25666401 18768464 25714 2383324 150159 21027343 17581260 18462 1293192 124450 18768464 1.00000 0 0 470000 470000 2327879 1228834 1099045 7911664 2401637 5510027 1596834 209741 1387093 1686701 1686701 0 8466165 HEDGE FUNDS 3395263 F REITS 824304 F PRIVATE EQUITIES 96066 F ASSETS HELD UNDER UNITRUST AGR 40388 F 4356021 RIGHT OF USE ASSET 20472751 CASH SURRENDER VALUE LIFE INSU 605180 ARTWORK COLLECTIONS 11250 DEPOSITS 3863 21093044 LEASE LIABILITY 25982778 POST-RETIREMENT BENEFIT 1497878 PPP LOAN 327822 UNITRUST AGREEMENT 12901 27821379 X 62394068 1967825 6709594 5742 8683161 53710907 193387 -7475 185912 53896819 52581666 6709594 257552 6967146 45614520 193387 193387 45807907 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 FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. NCMEC IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. NCMEC HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED 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 5,742. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -7,475. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN POST-RETIREMENT BENEFIT LIABILITY 250,077. COST OF GOODS SOLD 7,475. X X X X X X 1 REGINA MILLER GROUP INC 724 ALTA AVENUE SANTA MONICA CA 90402 FUNDRAISER 0 416120 156000 260120 416120 156000 260120 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 LIVE 723397 712612 10785 10324 37500 10633 NY MV BIKE RIDE 151186 149041 2145 17737 17 335552 271597 63955 1000 12878 92389 1210135 1133250 76885 1000 23202 37500 120759 182461 -105576 X X X X 0 0 0 0 0 0 0 0 0 JOHN F CLARK PRESIDENT/CEO 455252 0 0 0 0 0 19950 0 1382 0 476584 0 0 0 PANAYIOTA SOURAS ASST. SEC., SVP, GEN. COUNSEL 227544 0 0 0 0 0 16121 0 7724 0 251389 0 0 0 MICHELLE DELAUNE SENIOR VP, COO 227460 0 0 0 0 0 16121 0 1904 0 245485 0 0 0 PAUL BERIAULT ASST. TREAS., VP, CFO 193491 0 0 0 0 0 13995 0 12480 0 219966 0 0 0 GAVIN PORTNOY VP, STRATEGIC ADVANCE. & PSHIPS 176454 0 0 0 0 0 13258 0 20673 0 210385 0 0 0 JOHN BISCHOFF VP, MISSING CHILDREN DIVISION 168329 0 0 0 0 0 12275 0 20591 0 201195 0 0 0 JOHN SHEHAN VP, EXPLOITED CHILDREN DIVISION 169214 0 0 0 0 0 12219 0 14599 0 196032 0 0 0 DEREK BEZY VP, TECHNOLOGY DIVISION 162796 0 0 0 0 0 11722 0 7397 0 181915 0 0 0 STACA SHEHAN VP, ANALYTICAL SERVICES DIVISION 167809 0 0 0 0 0 11722 0 783 0 180314 0 0 0 CALLAHAN WALSH RELATED TO FOUNDERS 87046 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: 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. TOTAL EXPENSES: $4,870,137 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: $941,771 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 COMPENSATION 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 -250,077. CHANGE IN VALUE OF UNITRUST AGREEMENT 5,742.