2020-05-13T15:47:37-05:00 2019-06-30 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2018-07-01 520619002 JEWISH COMMUNITY CENTER OF BALTIMORE INC JEWI 4105593503 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 BARAK HERMANN PRESIDENT & CEO 4105593503 2020-04-30 1 JULIA FLANNERY CPA P00928918 4102469300 73.213.141.28 2020-04-30 06:05:47 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 4EE6A31F760B3C5EA0809148B0E883CC4242B14C 2018 2020-11-19 02:30:22Z BARAK HERMANN 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 19250711 0 X WWW.JCC.ORG X 1951 MD INSPIRED BY JEWISH VALUES, WE CREATE MEANINGFUL EXPERIENCES AND OPPORTUNITIES TO ENRICH, CONNECT, AND CELEBRATE A VIBRANT JEWISH COMMUNITY. 58 58 826 500 0 0 7763999 7637098 9790358 10915872 5866 14560 492852 513338 18053075 19080868 1266724 1386132 0 0 9867484 10541537 0 0 298294 6550430 7245908 17684638 19173577 368437 -92709 4767306 4739539 3551064 3614583 1216242 1124956 X INSPIRED BY JEWISH VALUES, WE CREATE MEANINGFUL EXPERIENCES AND OPPORTUNITIES TO ENRICH, CONNECT, AND CELEBRATE A VIBRANT JEWISH COMMUNITY. 0 0 2524955 81035 994242 FITNESS, WELLNESS & RECREATION: FITNESS, WELLNESS & RECREATION IS A KEY POINT OF ENTRY FOR MEMBERSHIP. TO THIS END, THE JCC IS FULLY COMMITTED TO ENHANCING MEMBERSHIP GROWTH AND RETENTION FOR ITS 5,300 MEMBER HOUSEHOLDS. THIS YEAR, YOUTH PROGRAMING CONTINUED TO EXPAND REACHING ADDITIONAL HOUSEHOLDS AND CHILDREN. THE AQUATICS DEPARTMENT IS CONTINUING TO PROVIDE YEAR ROUND PROGRAMS FOR ALL LEVELS AND AGES. THE JCC IS THE LARGEST PROVIDER OF AMERICAN RED CROSS CERTIFICATION PROGRAMS IN THE BALTIMORE AREA WHICH INCLUDE LIFEGUARDING, WATER SAFETY INSTRUCTOR, CERTIFIED POOL OPERATOR, BABYSITTING, FIRST AIDE AND CPR TRAININGS. 2635302 185522 2790354 EARLY CHILDHOOD EDUCATION PROGRAM: THE JCC'S EARLY CHILDHOOD EDUCATION (ECE) PROGRAM PROVIDES A NON-DENOMINATIONAL JEWISH PRE-SCHOOL PROGRAM AND AN INTEGRATED, DEVELOPMENTALLY APPROPRIATE CURRICULUM DESIGNED TO PROMOTE SELF ESTEEM. ALL FAMILIES IN THE SCHOOL ARE MEMBERS OF THE JCC. OWINGS MILLS INCLUDES VARIOUS PROGRAMS AND SERVES ALMOST 300 FAMILIES. THE PARK HEIGHTS ECE SERVES 85 FAMILIES AND ALSO OFFERS AN INFANT/TODDLER CHILD CARE PROGRAM. BOTH ECE'S PROVIDE PART-TIME PROGRAMS FOR CHILDREN WITH ONE STAY-AT-HOME PARENT OR FAMILIES WITH HOME SUPPORT THAT CAN PICK UP THE CHILDREN MID-DAY, AS WELL AS THE FULL-DAY PRESCHOOL PLUS PROGRAM. 1789357 433182 2339516 SUMMER CAMP PROGRAMS AT THE JCC OF GREATER BALTIMORE: THE JCC OFFERS 16 DIFFERENT TOTAL CAMP EXPERIENCES FOR AGES 5 TO 15 INCLUDING TENNIS, SWIMMING, SPORTS, THEATER AND ARTS. OUR CAMPS OFFER SEVERAL RECREATIONAL PROGRAMS FOR CAMPERS WITH COGNITIVE, DEVELOPMENTAL AND PHYSICAL DISABILITIES THROUGH OUR INCLUSION PROGRAM, AS WELL AS A SELF CONTAINED PROGRAM FOR TEENS WITH DISABILITIES. ALTOGETHER THE JCC SERVES MORE THAN 1,000 CHILDREN & TEENS THROUGHOUT OUR SUMMER CAMP SEASON. 1167114 673821 3937468 MEMBERSHIP: THE JCC OFFERS VARIOUS MEMBERSHIP CATEGORIES TO THE PUBLIC. MEMBERSHIP ENTITLES THOSE INDIVIDUALS & FAMILIES TO UTILIZE EITHER OF OUR TWO MAIN LOCATIONS AND OUR DROP IN FAMILY PLAYTIME FACILITY IN BALTIMORE CITY. 90% OF OUR MEMBERS TELL US THEY JOIN FOR FITNESS, WELLNESS, RECREATION AND AQUATICS WHICH IS LISTED BELOW. MEMBERSHIP ALLOWS FOR USE OF OUR GROUNDS, OUTDOOR REC PARK IN SUMMER AT OWINGS MILLS, AS WELL AS DISCOUNTS ON OUR PROGRAMS. THE JCC PROVIDES FINANCIAL ASSISTANCE TO THOSE WHO NEED HELP TO BELONG TO THE JCC. 1100697 1283 749102 ARTS & CULTURE: THE JCC OFFERS MUSIC, DANCE & FILM SHOWS THROUGH THE GORDON CENTER FOR THE PERFORMING ARTS. WE OFFER CLASSES FOR ALL AGES IN ART, DANCE, AND CERAMICS. WE OFFER ADULT ENRICHMENT THROUGH TRIPS AND CLASSES. CHILDREN'S THEATER PROGRAMS ARE OFFERED AS WELL. 7517213 11289 104615 OTHER 9785024 686393 4791185 16734638 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 92 0 1 826 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 58 58 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X KEN KARSH 4105593503 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 RANDI BUERGENTHAL CHAIR OF THE BOARD 10.00 X X 0 0 0 LAURA RUBENSTEIN 1ST VICE CHAIR 10.00 X X 0 0 0 LARRY PLANT VICE CHAIR, CENTER FOR ARTS & CULTURE 2.00 X X 0 0 0 KEITH SHAPIRO VICE CHAIR, CENTER FOR SPORTS & WELLNESS 2.00 X X 0 0 0 JOE DEMATTOS VICE CHAIR, CENTER FOR YOUTH & FAMILIES 2.00 X X 0 0 0 HARRY KOZLOVSKY VICE CHAIR, PARK HEIGHTS 2.00 X X 0 0 0 ANDREA SCHULMAN SECRETARY 2.00 X X 0 0 0 RICH LIPSKY TREASURER 2.00 X X 0 0 0 ANDY ATTMAN EXECUTIVE COMMITTEE AT LARGE 2.00 X X 0 0 0 SAM LUXENBURG EXECUTIVE COMMITTEE AT LARGE 2.00 X X 0 0 0 ZHANNA MAYDANICH EXECUTIVE COMMITTEE AT LARGE 2.00 X X 0 0 0 YONI ADLER BOARD MEMBER 1.00 X 0 0 0 JON CARDIN BOARD MEMBER 1.00 X 0 0 0 DMITRY CHERCHES BOARD MEMBER 1.00 X 0 0 0 HAYA FISHMAN BOARD MEMBER 1.00 X 0 0 0 STACEY GARLAND BOARD MEMBER 1.00 X 0 0 0 SCOTT GENSLER BOARD MEMBER 1.00 X 0 0 0 FAITH GERSHOWITZ BOARD MEMBER 1.00 X 0 0 0 ROBERT GOLDSTEIN BOARD MEMBER 1.00 X 0 0 0 SHELLEY HENDLER BOARD MEMBER 1.00 X 0 0 0 JANET JACOBS BOARD MEMBER 1.00 X 0 0 0 JEN KAPLAN BOARD MEMBER 1.00 X 0 0 0 ERIC KASS BOARD MEMBER 1.00 X 0 0 0 BETSY NARROW BOARD MEMBER 1.00 X 0 0 0 JACOB RAPPAPORT BOARD MEMBER 1.00 X 0 0 0 MARK RENBAUM BOARD MEMBER 1.00 X 0 0 0 NINA ROSENZWOG BOARD MEMBER 1.00 X 0 0 0 SANDY SHAPIRO BOARD MEMBER 1.00 X 0 0 0 ELISE STEINHARTER BOARD MEMBER 1.00 X 0 0 0 VLAD VOLISKY BOARD MEMBER 1.00 X 0 0 0 BRETT WEIL BOARD MEMBER 1.00 X 0 0 0 CHANA WEINSTOCK NUEBERGER BOARD MEMBER 1.00 X 0 0 0 MELANIE YASBIN BOARD MEMBER 1.00 X 0 0 0 JOESEPH ZAJDEL BOARD MEMBER 1.00 X 0 0 0 HOWARD ZUCKERMAN BOARD MEMBER 1.00 X 0 0 0 MAURY GARTEN IMMEDIATE PAST CHAIR 1.00 X 0 0 0 ANNETTE SAXON BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 WILL MINKIN BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 NEIL DEMCHICK BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 ERIC NISLOW BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 BETH MAYERS BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 LAWRENCE ROSENBERG BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 DAVID MAX BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 ARTHUR ADLER BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 MICHAEL SAXON BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 MARCY KOLODNY BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 JOSEPH MEYERHOFF II BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 MYRNA CARDIN BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 BRUCE HOFFBERGER BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 ROBERT MANEKIN BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 PEGGY WOLF BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 MONTE FRIED BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 JACOB COHEN BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 SUE GLICK LIEBMN BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 MICHAEL HETTLEMAN BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 PACY OLETSKY BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 WILBERT SIROTA BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 ROBERT CATZEN BOARD MEMBER - PAST CHAIR 0.10 X 0 0 0 BARAK HERMANN PRESIDENT & CHIEF EXECUTIVE OFFICER 80.00 X 277048 0 43126 KENNETH H KARSH CHIEF FINANCIAL OFFICER 60.00 X 126492 0 14632 SUSAN SCHERR-SEITZ CHIEF PROGRAM OFFICER 60.00 X 123199 0 8107 PAUL LURIE CHIEF OPERATING OFFICER 70.00 X 102533 0 11592 629272 0 77457 4 0 1 0 WOODLAWN MOTOR COACH INC 6523 BALTIMORE NATIONAL PIKE CATONSVILLE MD 21228 TRANSPORTATION PROVIDER 169645 HOSPITALITY STAFFING SOLUTIONS LLC 2012 FLEET STREET BALTIMORE MD 21231 TEMPORARY CLEANING STAFF 132744 BRIGHTVIEW LANDSCAPES LLC 4321 OLD MILFORD ROAD PIKESVILLE MD 21208 LANDSCAPING SERVICES 116166 3 254465 79616 7303017 7637098 MEMBERSHIP REVENUE 713990 3937468 3937468 EARLY CHILDHOOD EDUCAT 611600 2790354 2790354 SUMMER CAMPS 713990 2339516 2339516 FITNESS 713990 994242 994242 ARTS AND CULTURE 713990 749102 749102 105190 104615 575 10915872 8777 8777 566357 0 566357 566357 566357 32973 27190 5783 5783 5783 28262 254465 103496 -75234 -75234 61372 39157 22215 22215 19080868 10915297 0 528473 1386132 1386132 494791 413195 67997 13599 8165553 6818972 1122150 224431 218791 182711 30067 6013 1039903 868413 142908 28582 622499 519843 85547 17109 14354 14354 31174 31174 2050458 2036945 11524 1989 228194 223247 4947 1173165 941479 230794 892 2181017 2157025 19193 4799 414615 395869 18746 91472 3422 88050 8265 8265 400034 395634 3520 880 169256 169256 DUES AND SUBSCRIPTIONS 275219 38259 236960 208685 138708 69977 19173577 16734638 2140645 298294 2637 2384 448967 1241590 961506 451026 33617 33617 14717 15915 260314 276419 5210569 3130426 2218809 2080143 647935 638445 178804 0 4767306 4739539 960600 1052266 2196110 2239447 118235 89585 276119 233285 3551064 3614583 X -64545 -11604 959230 0 321557 1136560 1216242 1124956 4767306 4739539 -92709 1423 0 X 0 1 X 1 0 X 5227160 5380151 7147507 7763999 7637098 33155915 9652046 9839585 9664106 9714024 10915872 49785633 14879206 15219736 16811613 17478023 18552970 82941548 0 0 0 82941548 469253 443350 459103 514467 575134 2461307 469253 443350 459103 514467 575134 2461307 144091 225783 265070 233432 89634 958010 15492550 15888869 17535786 18225922 19217738 86360865 0.96040 0.95810 0.02850 0.03020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 647935 7500 15983 26652 6321 638445 602870 13600 51825 13964 6396 647935 539724 1500 78301 10482 6173 602870 642754 2446 -33589 65566 6321 539724 671850 1440 1885 32421 642754 0.00000 0.45800 0.54200 1 0 2339803 1405716 934087 1106105 664530 441575 1764661 1060180 704481 2080143 JEWISH COMMUNITY INVESTMENT FUND 638445 F 638445 LINE OF CREDIT 216119 DUE TO THE ASSOCIATED 17166 233285 X 17838812 1423 142653 144076 17694736 1386132 1386132 19080868 17930098 142653 142653 17787445 1386132 1386132 19173577 PART V, LINE 4: ALL ENDOWMENT FUNDS SUPPORT PROGRAMS OF THE JEWISH COMMUNITY CENTER INCLUDING ARTS & CULTURE, EARLY CHILDHOOD EDUCATION, CAMP, SCHOLARSHIP ASSISTANCE, OLDER ADULTS, FACILTY AND EQUIPMENT UPKEEP. PART X, LINE 2: THE JCC HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS POLICY, THE JCC MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS EVALUATED THE JCC'S TAX POSITIONS AND HAS CONCLUDED THAT THE JCC HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. THE JCC IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS NETTED WITH SALES REVENUE 39,157. FUNDRAISING EXPENSES NETTED WITH REVENUE 103,496. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSES 1,386,132. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS NETTED WITH SALES REVENUE 39,157. FUNDRAISING EXPENSE NETTED WITH REVENUE 103,496. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSES 1,386,132. HALL OF FAME AWARDS 141164 127050 14114 5578 18045 J-LIVE 91657 82500 9157 2499 39405 1 49906 44915 4991 25500 740 11729 282727 254465 28262 33577 740 69179 103496 -75234 1 NEEDS BASED FINANCIAL ASSISTANCE MEMBERSHIP 780 396671 NEEDS BASED EDUCATIONAL ASSISTANCE 65 115047 NEEDS BASED SUMMER CAMP ASSISTANCE 43 30239 NEEDS BASED PROGRAM ASSISTANCE 18 11257 NEEDS BASED DISCOUNTS 3291 411398 STAFF SCHOLARSHIPS FOR MEMBERSHIP 162 40500 JEWISH COMMUNAL SCHOLARSHIPS FOR MEMBERSHIP 692 381020 PART I, LINE 2: MEMBERS ARE EVALUATED FOR SCHOLARSHIP GRANTS FOR PRE-SCHOOL, SUMMER CAMPS, PROGRAMS AND MEMBERSHIP BASED ON INCOME, ASSETS AND NEED. LIFE CIRCUMSTANCES ARE ASSESSED AND ARE PART OF THE EVALUATION. OTHER GRANT FUNDS ARE AWARDED AS SIBLING DISCOUNTS FOR VARIOUS PROGRAMS. JEWISH COMMUNAL PROFESSIONALS AND EMPLOYEES ALSO RECEIVE GRANTS REDUCING THE COST OF MEMBERSHIP. EXPENSES FOR ALL GRANTS ARE TRACKED AGAINST BUDGETED AMOUNTS. X X X X 0 0 0 0 0 0 0 0 0 BARAK HERMANN PRESIDENT & CHIEF EXECUTIVE OFFICER 276388 0 0 0 660 0 11637 0 31489 0 320174 0 0 0 BARAK HERMANN PRESIDENT AND CEO RELOCATION AND HOUSING X 50000 33617 0 1 1 33617 FORM 990, PART I, LINE 1 VISION STATEMENT: THE JCC WILL DEVELOP, PROMOTE AND MAINTAIN A JEWISH NEIGHBORHOOD THAT STRENGTHENS AND CELEBRATES THE BALTIMORE JEWISH COMMUNITY BY: - NURTURING SMALLER COMMUNITIES WITHIN OUR JCC NEIGHBORHOOD AMONG JEWS WHO VISIT OUR JCCS, LIVE IN THE BALTIMORE COMMUNITY, AND CONNECT WITH US VIRTUALLY; - MAINTAINING THAT ALL JEWS ARE BOUND TOGETHER AS A COMMUNITY AND RESPONSIBLE FOR ONE ANOTHER; - PROMOTING INCLUSIVE, SPIRITED ENVIRONMENTS THAT CELEBRATE THE DIVERSITY OF OUR COMMUNITY AND THE UNIQUENESS OF EVERY JEW, ALONG WITH THEIR FAMILY AND FRIENDS; - ESTABLISHING AND ENHANCING MUTUALLY BENEFICIAL PARTNERSHIPS WITH JEWISH AND OTHER COMMUNAL INSTITUTIONS; AND - ENHANCING THE ABILITY OF JCC PROFESSIONALS AND VOLUNTEER LEADERS TO EXEMPLIFY JEWISH VALUES IN THEIR DAILY INTERACTIONS. OUR "JCC NEIGHBORHOOD" INVITES INDIVIDUALS TO PROGRESS ALONG THEIR PERSONAL JOURNEY OF JEWISH IDENTITY AND LEARNING BY CONNECTING THEM WITH PATHWAYS FILLED WITH MEANINGFUL JEWISH EXPERIENCES. FORM 990, PART I, LINE 6 THE JCC HAS APPROXIMATELY 500 VOLUNTEERS MADE UP OF BOARD MEMBERS, COMMITTEE MEMBERS, SCHOOL PTA MEMBERS, COACHES AND COMMUNITY LEADERS. VOLUNTEERS ARE AN INTEGRAL PART OF OUR PROGRAMS AND OPERATIONS. THE JCC WOULD NOT BE ABLE TO SUPPORT AS MANY INDIVIDUALS AND FAMILIES WITHOUT THE TIME AND EFFORT OF OUR WONDERFUL VOLUNTEERS. FORM 990, PART VI, SECTION A, LINE 2 ANNETTE SAXON & MICHAEL SAXON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS BY WHICH THE 990 IS SHARED, IS THAT THE AUDIT COMMITTEE REVIEWS THE 990 WITH THE OUTSIDE AUDIT FIRM TAX MANAGER AS WELL AS THE CFO AND SENIOR MANAGEMENT. THE CHAIR OF THE AUDIT COMMITTEE THEN DISTRIBUTES THE RETURN TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS AS WELL AS ALL STAFF ARE REQUIRED TO SIGN OUR CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. BOARD MEMBERS SIGN AT OUR FIRST MEETING OF THE YEAR AND STAFF ARE REQUIRED TO SIGN AT OUR ANNUAL PAYROLL AUDIT EACH FALL, WHERE THEY MUST COME IN PERSON TO PICK UP THEIR LIVE PAYCHECK. DETERMINATIONS OF CONFLICTS ARE MADE BY THE CFO AND PRESIDENT BASED UPON INFORMATION FROM OPERATIONS, PROCUREMENT OF GOODS & SERVICES AND/OR ANY CONTRACTED SERVICES BEING BID ON, OR RFP'S BEING ISSUED. ANY CONFLICTS THAT BECOME KNOWN ARE SHARED WITH THE CHAIR OF THE BOARD AND INDIVIDUALS INVOLVED WILL BE RESTRICTED FROM ANY VOTING ON THE ISSUE, PURCHASE OR CONTRACT IN QUESTION. THE JCC DOES NOT PROHIBIT A TRANSACTION WITH A CONFLICT BUT WILL PROCEED WITH TRANSPARENCY AND IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE IN CONJUNCTION WITH OUR MAJOR FUNDING PARTNER COLLABORATE ON THE CEO'S COMPENSATION. COMPARISONS ARE REVIEWED WITH OTHER JCC'S BY REVIEWING 990'S AND REVIEWING COMPENSATION SURVEYS OR STUDIES. OTHER TOP EXECUTIVE COMPENSATION IS DETERMINED BY THE CEO AND CHAIR ALSO WITH THE REVIEW OF COMPARABLE STUDIES, SURVEYS AND 990'S. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE ANY OF ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).