2020-05-11T10:11:21-05:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2019-01-01 900778759 SOCIETY OF CORPORATE COMPLIANCE AND ETHICS & HEALTH CARE COMPLIANCE SOCI 9529880141 6500 BARRIE ROAD NO 250 MINNEAPOLIS MN 55435 JOHN GILJE CHIEF FINANCIAL OFFICER 9529880141 2020-05-08 1 KAREN GRIES P00078514 6123764500 2020-05-05 67.137.57.251 2020-05-08 16:21:20 CD P 09842EB2DF7C71C47475DFC5AECCACD6E5A88552 3248A6B659E87D482384C49F03B8D3F5693FBE55 2019 2020-09-23 17:36:50Z SCCE & HCCA GERARD ZACK 6500 BARRIE ROAD NO 250 MINNEAPOLIS MN 55435 30566960 0 X WWW.HCCA-INFO.ORG; WWW.CORPORATECOMPLIANCE.ORG X 2011 MN PROMOTE QUALITY COMPLIANCE AND ETHICS PROGRAMS IN HEALTH CARE AND OTHER INDUSTRIES 18 10 82 1500 599205 336912 0 0 24622978 26812308 307064 2107224 844646 719081 25774688 29638613 25677 12387 0 0 6642637 7782828 0 0 0 19225809 19722580 25894123 27517795 -119435 2120818 27376997 28157820 9956395 8810090 17420602 19347730 X TO CHAMPION ETHICAL PRACTICE AND COMPLIANCE STANDARDS; TO PROVIDE THE NECESSARY RESOURCES FOR ETHICS AND COMPLIANCE PROFESSIONALS AND OTHERS WHO SHARE THESE PRINCIPLES; AND TO PROVIDE EDUCATIONAL AND NETWORKING OPPORTUNITIES TO COMPLIANCE AND ETHICS PROFESSIONALS. 0 0 OUR CONFERENCE PROGRAM WHICH INCLUDES DOZENS OF EVENTS EACH YEAR RANGING FROM 90-MINUTE WEB CONFERENCES TO MULTI-DAY EVENTS PROVIDE ATTENDEES A VARIETY OF EDUCATIONAL OPPORTUNITIES RANGING FROM A BASIC UNDERSTANDING OF THE COMPLIANCE AND ETHICS PROFESSION TO SPECIFIC INFORMATION ABOUT NEW RULES AND REGULATIONS GOVERNING COMPLIANCE AND ETHICS, AS WELL AS CERTIFICATION AS A COMPLIANCE AND ETHICS PROFESSIONAL. OUR CONFERENCE PROGRAM EVENTS ARE OPEN TO BOTH MEMBERS AND NON-MEMBERS SEEKING COMPLIANCE EVENTS AND CONTINUING EDUCATION UNITS TO MAINTAIN COMPLIANCE CERTIFICATIONS. OVER 100 ON-SITE CONFERENCES AND OVER 100 WEB CONFERENCES WERE HELD DURING 2019.AS OF YEAREND 2019, TOTAL MEMBERSHIP WAS 20,300.THE ASSOCIATION BELIEVES THAT THE ROLE OF COMPLIANCE AND ETHICS WILL PLAY AN EVER MORE IMPORTANT ROLE IN OUR SOCIETY AS A WHOLE. IT IS CRITICAL THAT THE RESOURCES TO ADEQUATELY PREPARE THE PEOPLE WORKING IN THE PROFESSION ARE READILY AVAILABLE AND OF THE HIGHEST QUALITY. THE ASSOCIATION WILL CONTINUE TO STRIVE TO MEET THESE SPECIFIC NEEDS OF THIS GROWING PROFESSION. THE COMPLIANCE CERTIFICATION BOARD (CCB) HAS DEVELOPED CRITERIA TO DETERMINE COMPETENCE IN THE PRACTICE OF COMPLIANCE AND ETHICS ACROSS VARIOUS INDUSTRIES AND SPECIALTY AREAS INCLUDING HEALTHCARE AND NON-HEALTH CARE PROFESSIONS, AND RECOGNIZES INDIVIDUALS MEETING THESE CRITERIA THROUGH ITS COMPLIANCE CERTIFICATION PROGRAMS. WE PROVIDE THE ONLY COMPLIANCE CERTIFICATION PROGRAM OF ITS KIND WHICH IS OPEN TO BOTH MEMBERS AND NON-MEMBERS SEEKING COMPLIANCE CERTIFICATION PROGRAMS. THE PURPOSE OF CERTIFICATION IS TO PROMOTE COMPLIANCE AND ETHICS THROUGH THE CERTIFICATION OF QUALIFIED COMPLIANCE PROFESSIONALS.ADDITIONALLY, CERTIFICATION:-ENHANCES CERTIFICATE HOLDERS' CREDIBILITY WITHIN THEIR ORGANIZATIONS AND AMONG THEIR PEERS.-ENCOURAGES CONTINUED PERSONAL AMD PROFESSIONAL GROWTH IN THE PRACTICE OF COMPLIANCE AND ETHICS.-PROVIDES A NATIONAL STANDARD OF REQUISITE KNOWLEDGE REQUIRED FOR CERTIFICATION.THE TOTAL NUMBER OF PROFESSIONAL CERTIFIED AS COMPLIANCE AND ETHICS PROFESSIONALS BY THE CCB PROGRAM INCLUDED THE FOLLOWING: IN 2019 (TOTAL OF 14,489):HEALTHCARE PROFESSIONAL CERTIFICATIONS: 9,369NON-HEALTHCARE PROFESSIONAL CERTIFICATIONS: 5,120IN 2018 (TOTAL OF 13,552):HEALTHCARE PROFESSIONAL CERTIFICATIONS: 8,661NON-HEALTHCARE PROFESSIONAL CERTIFICATIONS: 4,891MORE THAN 12,500 PEOPLE ACTIVELY HOLD AT LEASE ONE OF THE COMPLIANCE AND ETHICS PROFESSIONAL CERTIFICATIONS. PUBLICATIONS, WEBSITES, AND SOCIAL NETWORK SITE: THE ASSOCIATION OFFERS TWO FREE MONTHLY PUBLICATIONS TO ITS MEMBERSHIP. THERE IS A MONTHLY MAGAZINE SPECIFICALLY FOR THE HEALTH CARE COMPLIANCE INDUSTRY. A SECOND MONTHLY MAGAZINE IS PUBLISHED FOR THE COMPLIANCE AND ETHICS INDUSTRY OUTSIDE OF HEALTH CARE.OUT WEBSITES PROVIDE A WIDE RANGE OF INFORMATION ABOUT THE COMPLIANCE AND ETHICS PROFESSION AND THE ASSOCIATION TO PEOPLE VISITING THE WEBSITESTHE SOCIAL NETWORK SITE PROVIDES IMPORTANT EDUCATIONAL AND NETWORKING OPPORTUNITIES FOR VISITORS TO THAT SITE.THESE MAGAZINES, WEBSITES, AND THE ASSOCIATION'S SOCIAL NETWORK SITE PROVIDE VITAL INFORMATION ON WHAT IS HAPPENING IN THE COMPLIANCE AND ETHICS PROFESSION. THERE ARE MANY ARTICLES INFORMING AND EDUCATING OUR MEMBERSHIP ABOUT NEW RULES, REGULATIONS, AND LEGAL REQUIREMENTS ESTABLISHED BY THE STATE AND FEDERAL GOVERNMENTS. THERE ARE ALSO ARTICLES ABOUT INFLUENTIAL PEOPLE WITHIN THE COMPLIANCE AND ETHICS PROFESSION. IT IS CRITICAL THAT THE RESOURCES TO ADEQUATELY PREPARE THE PEOPLE WORKING IN THE PROFESSION ARE READILY AVAILABLE AND OF THE HIGHEST QUALITY. THE ASSOCIATION WILL CONTINUE TO STRIVE TO MEET THESE SPECIFIC NEEDS OF THIS GROWING PROFESSION.IN ADDITION, THE ASSOCIATION MAINTAINS AND PROMOTES TWO JOB BOARDS CONTAINING LISTINGS OF AVAILABLE PAID AND VOLUNTEER POSITIONS IN THE COMPLIANCE SECTORS SERVED BY THE ASSOCIATION. THESE JOB BOARDS ARE OPEN TO USE BY ANYONE WITHIN THE SECTORS SERVED BY THE ASSOCIATION. THEY ARE FOCUSED EXCLUSIVELY ON JOBS RELATED TO COMPLIANCE. THE JOB BOARDS ARE REGULARLY PROMOTED VIA EMAIL AND THE ASSOCIATION'S WEBSITE WITH EDUCATIONAL CONTENT TO PERSONS WHO HAVE EXPRESSED INTEREST IN THE ASSOCIATION'S EDUCATIONAL PUBLICATIONS, AND TO PEOPLE WHO HAVE TAKEN ADVANTAGE OF THE ASSOCIATION'S EDUCATIONAL PROGRAMS TO IMPROVE THEIR UNDERSTANDING OF COMPLIANCE'S IMPORTANT ROLE IN SOCIETY. THE JOB BOARD ACTIVTY AND REVENUE IS NOT AS SIGNIFICANT AS OTHER ACTIVITIES AND REVENUE OF THE ASSOCIATION, BUT IT IS IMPORTANT TO THE ACCOMPLISHMENT OF THE ASSOCIATION'S EXEMPT PURPOSES ON MANY LEVELS. FIRST, IT SERVES AS A METHOD OF PROMOTING AND EVALUATING THE ROLE OF COMPLIANCE POSITIONS WITHIN THE SECTORS SERVED BY THE ASSOCIATION. SECOND, IT PROVIDES A METHOD BY WHICH EMPLOYERS UNFAMILIAR WITH COMPLIANCE PROFESSIONAL POSITIONS CAN BECOME FAMILIAR WITH COMPLIANCE PROFESSIONAL POSITIONS AND FIND A COMPLIANCE PROFESSIONAL OR INTERN TO SUPPORT THEIR WORK. THIRD, IT PROMOTES AND IMPROVES THE BUSINESS ENVIRONMENT OF COMPLIANCE PROFESSIONALS GENERALLY WHEN COMPLIANCE-RELATED JOBS ARE REGULARLY AND CONSISTENTLY PROMOTED TO THOSE PERSONS WHO HAVE PARTICIPATED IN AND BENEFITTED FROM AN ASSOCIATION EDUCATIONAL PROGRAM, INCLUDING A CONFERENCE, SEMINAR OR LISTSERVE. OUR PRODUCT PROGRAM MAKES AVAILABLE FOR SALE TO MEMBERS AND NON-MEMBERS EDUCATIONAL RESOURCES INCLUDING COMPLIANCE MANUALS, COMPLIANCE AND ETHICS HANDBOOKS, TRAINING VIDEOS, AND OTHER PUBLICATIONS RELATED TO THE COMPLIANCE AND ETHICS INDUSTRIES. THE ASSOCIATION AUTHORS MANY OF THE PUBLICATIONS WHICH ARE UTILIZED IN OUR CONFERENCE AND CERTIFICATION PROGRAMS AS WELL AS MAKES AVAILABLE OTHER RELATED COMPLIANCE PUBLICATIONS AUTHORED OUTSIDE THE ASSOCIATION. THESE PRODUCTS AND PUBLICATIONS DETAIL HOW TO BECOME A PART OF THE COMPLIANCE AND ETHICS INDUSTRY, HOW TO DEVELOP AND GROW YOUR COMPLIANCE DEPARTMENT, HOW TO ADDRESS THE SPECIFIC RULES, REGULATIONS AND LEGAL REQUIREMENTS ESTABLISHED BY STATE AND FEDERAL GOVERNMENTS, AND PROVIDE REGULATORY UPDATES. IT IS CRITICAL THAT THE RESOURCES TO ADEQUATELY PREPARE AND PROVIDE UPDATES FOR THE PEOPLE WORKING IN THE PROFESSION ARE READILY AVAILABLE AND OF THE HIGHEST QUALITY. THE ASSOCIATION WILL CONTINTUE TO STRIVE TO MEET THESE SPECIFIC NEEDS OF THIS GROWING PROFESSION. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 115 0 82 1 1 1 0 0 0 0 0 0 0 X 18 10 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JOHN GILJE 9529880141 6500 BARRIE ROAD NO 250 MINNEAPOLIS MN 55435 X GERARD ZACK CEO 40.00 X 501310 0 35477 ROY SNELL STRATEGIC ADVISOR 40.00 X 410908 0 40475 ADAM TURTELTAUB VP 40.00 X 304612 0 24646 APRIL KIEL COO 40.00 X 239483 0 41312 JOHN GILJE CFO 40.00 X 174405 0 39135 YOHENDRAN ARUMAINAYAGAM PUBLISHING DIRECTOR 40.00 X 161696 0 4822 AMIE MAYO CMO 40.00 X 152727 0 33505 DEBBIE TROKLUS DIRECTOR 15.00 X 138236 0 0 NICK BIETER MGR OF PRODUCTS AND PLATFORM 40.00 X 108930 0 29667 THERESA DEFINO WRITER 40.00 X 105295 0 28058 NINA YOUNGSTROM WRITER 40.00 X 104684 0 26666 SHERYL VACCA DIRECTOR 10.00 X 41761 0 0 GREG TRIGUBA DIRECTOR 10.00 X 37550 0 0 ART WEISS PRESIDENT 10.00 X X 34600 0 0 GABRIEL IMPERATO DIRECTOR 10.00 X 30446 0 0 ODELL GUYTON DIRECTOR 10.00 X 19200 0 0 LOUIS PEROLD DIRECTOR 10.00 X 16800 0 0 R BRETT SHORT SECRETARY 10.00 X X 12991 0 0 URTON ANDERSON DIRECTOR 10.00 X 10600 0 0 WALTER JOHNSON 2ND VICE PRESIDENT 3.00 X X 2000 0 0 SHIN JAE KIM DIRECTOR 3.00 X 1000 0 0 LORI STRAUSS IMMEDIATE PAST PRESIDENT 3.00 X X 0 0 0 ROBERT BOND VICE PRESIDENT 3.00 X X 0 0 0 SAMANTHA KELEN TREASURER 3.00 X X 0 0 0 KRISTY GRANT-HART DIRECTOR 3.00 X 0 0 0 MARGARET HAMBLETON DIRECTOR 3.00 X 0 0 0 JENNY O'BRIEN DIRECTOR 3.00 X 0 0 0 JUDY RINGHOLZ DIRECTOR 3.00 X 0 0 0 DAN ROACH DIRECTOR 3.00 X 0 0 0 2609234 0 303763 11 0 1 0 CONTEMPORARY IMAGES 839 MEANDER COURT MEDINA MN 55340 PRINTING SERVICES 2662159 LEVY RESTAURANTS 980 N MICHIGAN AVE CHICAGO IL 60611 CONFERENCE FOOD & BEVERAGE 858236 GAYLORD NATIONAL RESORT 201 WATERFRONT ST NATIONAL HARBOR MD 20745 CONFERENCE FACILITIES 790574 PSAV 23918 NETWORK PLACE CHICAGO IL 60673 AUDIO VISUAL SERVICES 569541 PSI SERVICES INC 18000 W 105TH ST OLATHE KS 66061 EXAM SERVICES 433745 27 REGISTRATION FEES 541900 15951430 15951430 MEMBERSHIP DUES 541900 5011293 5011293 CERTIFICATION REVENUE 541900 1675823 1675823 EXHIBITORS 541900 1087751 1087751 SUBSCRIPTIONS 541900 755778 755778 2330233 1731028 599205 26812308 656527 656527 380428 186738 193690 193690 193690 2009527 558830 1450697 1450697 1450697 698003 182779 515224 515224 OTHER REVENUE 900099 10167 10167 10167 29638613 26728327 599205 2311081 12387 2156947 4306235 129772 756277 433597 104791 41942 108063 60980 1496603 984534 392208 530624 88120 12695237 306177 72614 PERIODICAL EXPENSE 940639 CERTIFICATION EXAMS & M 583425 STAFF RECRUITING, TRAIN 327183 TAX EXPENSE 90413 899027 27517795 2940673 4332109 1680907 270180 18634 33320 1125974 1208218 3305564 1847796 1130273 1457768 18194136 18694750 185211 1904634 1888517 196555 272958 27376997 28157820 1592188 1607651 8167652 6929481 196555 272958 9956395 8810090 X 17420602 19347730 17420602 19347730 27376997 28157820 X 2120818 -193690 X 0 1 X 1 0 0 0 0 0 0 1 0 388003 292360 95643 2917561 1555436 1362125 1457768 DEFERRED COMPENSATION LIABILITY 272958 272958 X 29632672 658314 658314 28974358 664255 664255 29638613 27408284 443020 443020 26965264 552531 552531 27517795 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC) AND COMPARABLE STATE LAW. HOWEVER, THEY ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX ON ADVERTISING INCOME. THE ASSOCIATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. AS A RESULT OF THE APPLICATION, THE ASSOCIATION EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2019. THE ASSOCIATION USES THE ASSET AND LIABILITY APPROACH TO DETERMINE DEFERRED INCOME TAXES. THE ASSET AND LIABILITY APPROACH REQUIRES RECOGNITION OF DEFERRED TAX LIABILITIES AND ASSETS FOR THE EXPECTED FUTURE CONSEQUENCES OF TEMPORARY DIFFERENCES BETWEEN THE FINANCIAL REPORTING BASIS AND THE TAX BASIS OF ASSETS AND LIABILITIES. A VALUATION ALLOWANCE IS PROVIDED WHEN REALIZATION OF A DEFERRED TAX ASSET IS UNLIKELY. THE ASSOCIATION HAS NO MATERIAL DEFERRED TAXES AT DECEMBER 31, 2019 OR 2018. THE ASSOCIATION HAS ACCRUED TAXES PAYABLE OF $48,044 AND $20,000 AT DECEMBER 31, 2019 AND 2018, RESPECTIVELY. THE ASSOCIATION RECORDED $90,413 AND $198,839 UBI TAX EXPENSE FOR THE YEARS ENDED 2019 AND 2018, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 182,779. HCCA PROPERTIES REVENUE 475,535. PART XI, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATIONS 470,565. NET RENTAL INCOME FROM PARTNERSHIP 193,690. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 182,779. HCCA PROPERTIES EXPENSES 260,241. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATIONS 552,531. EAST ASIA & THE PACIFIC 0 0 PROGRAM SERVICES CONFERENCES 249383 EUROPE 0 0 PROGRAM SERVICES CONFERENCES 596064 SOUTH AMERICA 0 0 PROGRAM SERVICES CONFERENCES 321007 MIDDLE EAST & NORTH AFRICA 0 0 PROGRAM SERVICES CONFERENCES 136185 0 0 0 0 0 0 1302639 0 1302639 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD TO ACCOUNT FOR EXPENDITURES OUTSIDE THE UNITED STATES. PART III ACCOUNTING METHOD: 0 0 0 X X X X 0 0 0 GERARD ZACK CEO 418018 0 82500 0 792 0 8400 0 27077 0 536787 0 0 0 ROY SNELL STRATEGIC ADVISOR 302157 0 88959 0 19792 0 8400 0 32075 0 451383 0 0 0 ADAM TURTELTAUB VP 260402 0 43694 0 516 0 8400 0 16246 0 329258 0 0 0 APRIL KIEL COO 215413 0 23950 0 120 0 7494 0 33818 0 280795 0 0 0 JOHN GILJE CFO 146258 0 17861 0 10286 0 5526 0 33609 0 213540 0 0 0 YOHENDRAN ARUMAINAYAGAM PUBLISHING DIRECTOR 139057 0 22363 0 276 0 4176 0 646 0 166518 0 0 0 AMIE MAYO CMO 130032 0 22575 0 120 0 4171 0 29334 0 186232 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE ASSOCIATION'S EXECUTIVE COMMITTEE CONSISTS OF SEVEN MEMBERS OF THE BOARD INCLUDING THE OFFICERS, THE ASSOCIATION CEO, AND ONE ADDITIONAL MEMBER. THE EXECUTIVE COMMITTEE HAS THE FULL AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE FULL BOARD. FORM 990, PART VI, SECTION A, LINE 2 ROY SNELL AND DANIEL ROACH - BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE CEO AND MEMBERS OF MANAGEMENT. ONCE THE RETURN HAS BEEN APPROVED BY THE CEO AND MANAGEMENT, THE ASSOCIATION'S FINANCE AND AUDIT COMMITTEE REVIEWS AND APPROVES THE RETURN. THE FULL BOARD OF DIRECTORS RECEIVES A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IT IS REQUIRED THAT THE CONFLICT OF INTEREST STATEMENT IS SIGNED ANNUALLY BY THE FULL BOARD OF DIRECTORS. ALL EMPLOYEES SIGN A CONFLICT OF INTEREST POLICY AT THE TIME OF EMPLOYMENT. MEETINGS ARE HELD, AT LEAST ANNUALLY, TO DISCUSS THE SUBJECT WITH BOARD MEMBERS AND EMPLOYEES TO ENSURE THAT EVERYONE INVOLVED IS CLEAR ON THEIR RESPONSIBILITY REGARDING CONFLICTS OF INTEREST. ANYONE SUSPECTING A POSSIBLE CONFLICT OF INTEREST IS REQUIRED TO REPORT IT TO EITHER THE COMPLIANCE OFFICER, THE CEO OR THE CHAIR OF THE FINANCE & AUDIT COMMITTEE. ANYONE HAVING ANY DEALINGS WITH THE ASSOCIATION IS COVERED BY THE CONFLICT OF INTEREST POLICY. THE FINANCE & AUDIT COMMITTEE DETERMINES WHETHER OR NOT A CONFLICT OF INTEREST EXISTS. THIS COMMITTEE IS RESPONSIBLE FOR REVIEWING ANY ACTUAL CONFLICTS OF INTEREST. IF THE DECISION IS MADE THAT A CONFLICT OF INTEREST IS DETRIMENTAL TO THE ASSOCIATION THEN IT MUST BE TERMINATED. ALL PROCEEDINGS RELATED TO CONFLICTS ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF EXECUTIVE COMPENSATION. IT IS MADE UP ENTIRELY OF PERSONS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION BEING SET. THE COMMITTEE RELIES ON INDEPENDENT, THIRD PARTY DATA (INCLUDING SALARY SURVEYS AND OTHER COMPENSATION STUDIES) OF COMPENSATION PAID TO EXECUTIVES IN SIMILAR ORGANIZATIONS PERFORMING SIMILAR WORK IN MAKING ITS DECISIONS RELATED TO EXECUTIVE COMPENSATION. THERE IS A WRITTEN CONTRACT. THE CEO'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE WITH THE AID OF AN INDEPENDENT CONSULTANT WITH EXPERTISE IN ASSOCIATION CEO'S COMPENSATION AND THE RECOMMENDATION IS APPROVED BY THE FULL BOARD. THE CEO SETS THE COMPENSATION OF OTHER EXECUTIVES. THIS PROCESS WAS MOST RECENTLY COMPLETED IN 2017 FOR THE CURRENT CEO AND 2019 FOR THE OTHER EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990 PART VII COMPENSATION REPORTING FOR CERTAIN BOARD MEMBERS, "REPORTABLE COMPENSATION FROM THE ORGANIZATION" INCLUDED IN PART VII INCLUDES AMOUNTS PAID TO THE BOARD MEMBER'S EMPLOYER FOR CERTAIN SPEAKING SERVICES PROVIDED BY THE BOARD MEMBER. FORM 990, PART XI, LINE 9: BOOK TO TAX DIFFERENCE: PARTNERSHIP INCOME REPORTED IN FORM 990 -193,690. HCCA PROPERTIES LLC 6500 BARRIE ROAD SUITE 250 MINNEAPOLIS MN 55435 203357104 RENTAL PROPERTY MANAGEMENT MN HEALTH CARE COMPLIANCE ASSOCIATION RELATED 242113 915881 0 1 0.80000 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 HCCA PROPERTIES LLC K 475536 CASH HCCA PROPERTIES LLC S 168000 CASH