2020-11-11T16:40:41-06:00 2019-12-31 680251243 CAMPBELL TAYLOR WASHBURN 3741 DOUGLAS BLVD SUITE 350 ROSEVILLE CA 95661 990 2019-01-01 952822367 CALIFORNIA DENTAL ASSOCIATION CALI 9165545307 1201 K STREET 14TH FLOOR SACRAMENTO CA 95814 KEVIN ROACH CFO 9165545307 2020-11-11 1 JENNIFER GARMAN P01336204 9169293680 74.93.21.154 2020-11-11 14:36:39 PS P 8E95C5CC9994D5D74677477DEAA2A7AA723C3F45 C8B72035655031C5051EED3DAFF566F12698EA86 2019 2022-01-07 14:23:13Z KEVIN ROACH 1201 K STREET SACRAMENTO CA 95814 32801930 0 X WWW.CDA.ORG X 1973 CA CDA IS COMMITTED TO THE SUCCESS OF OUR MEMBERS IN SERVICE TO THEIR PATIENTS AND THE PUBLIC. 49 49 166 0 -712638 0 0 0 19209583 19134298 764668 2224300 5555303 534380 25529554 21892978 20623 722 0 0 11568128 13049464 0 0 0 13816225 10997565 25404976 24047751 124578 -2154773 246302387 249212099 10490854 13418840 235811533 235793259 THE CALIFORNIA DENTAL ASSOCIATION IS COMMITTED TO THE SUCCESS OF OUR MEMBERS IN SERVICE TO THEIR PATIENTS AND THE PUBLIC. 0 0 CDA PRESENTS THE ART AND SCIENCE OF DENTISTRY - PROFESSIONAL TRADE SHOWS. TOTAL ANNUAL ATTENDANCE FOR SHOWS ARE APPROXIMATELY 26,012. THIS INCLUDES ASSOCATION MEMBERS AND DENTAL PROFESSIONALS. CONTINUING EDUCATION CREDIT, SPECIALIZED SEMINARS, AND PROFESSIONAL SERVICES ARE AVAILABLE FOR ATTENDEES. INTEGRATED MEMBERSHIP COMMUNICATIONS INCLUDING MASS ADVERTISING, CAMPAIGN PROMOTING AND GENERAL DENTAL WELFARE. MONTHLY PUBLICATIONS INCLUDE: JOURNAL OF THE CALIFORNIA DENTAL ASSOCIATION, A SCIENTIFIC, PEER-REVIEWED PUBLICATION AND CDA UPDATE, A MONTHLY MEMBERSHIP NEWSLETTER. MONTHLY CIRCULATION FOR EACH PUBLICATION IS APPROXIMATELY 22,446. ADVOCACY - CDA RESPONDS TO AND ANTICIPATES THE TOP ISSUES FACING THE DENTAL PROFESSION BY TAKING POSITIONS ON ISSUES FROM ABUSE DETECTION AND REPORTING TO HEALTH-CARE REFORM, LICENSING AND THIRD-PARTY PAYMENT. 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 168 0 1 166 1 1 1 0 0 0 0 0 0 0 X 49 49 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 1 0 CA X KEVIN ROACH 9165545307 1201 K STREET NO 1511 SACRAMENTO CA 95814 PETER DUBOIS EXECUTIVE DIRECTOR/CEO 30.00 10.00 X 562181 187394 33571 KEVIN ROACH CHIEF FINANCIAL OFFICER 9.00 31.00 X 391112 0 53748 CARRIE GORDON CHIEF STRATEGIC OFFICER 37.00 3.00 X 390830 0 50448 ALISON SANDMAN GENERAL COUNSEL 23.00 17.00 X 383967 0 50448 BRADLEY LONTZ CHIEF INFORMATION OFFICER 22.00 19.00 X 332166 0 25707 ALLINGTON CHRISTINE CHIEF MARKETING OFFICER 22.00 17.00 X 264598 0 30010 ANDERS BJORK DIRECTOR, MARKET RESEARCH 39.00 2.00 X 230994 0 46735 DEBORAH IRWIN VP MEETINGS AND CONVENTION 30.00 10.00 X 168741 56247 44791 FRANCIS TOBIAS VP, HUMAN RESOURCES 13.00 27.00 X 244038 0 22765 RICHARD STAPLER VP, PUBLIC AFFAIRS 40.00 X 229819 0 26640 GARY PILKINGTON DIRECTOR, IT OPERATIONS 22.00 19.00 X 207835 0 35901 STEPHEN BROWN SR. CORPORATE COUNCIL 28.00 15.00 X 197945 0 46671 JANE TISHKOFF SR. CORPORATE COUNCIL 13.00 28.00 X 197421 0 24926 CHRISTINE DRAA CHIEF PEOPLE OFFICER 13.00 27.00 X 170318 0 38788 O'BRIEN MARTIN ENTERPRISE ARCHITECTURE DIRECTOR 22.00 19.00 X 192702 0 11320 SINGH ALVIN DIRECTOR IT GOVERNANCE 0.00 40.00 X 160808 0 20706 R DEL BRUNNER DDS PRESIDENT 15.00 X 80000 0 0 RICHARD J NAGY DDS PRESIDENT-ELECT 15.00 X 55000 0 0 KERRY K CARNEY DDS EDITOR 15.00 X 40000 0 0 JUDEE TIPPETT-WHYTE DDS VICE PRESIDENT 15.00 X 40000 0 0 STEVEN J KEND DDS TREASURER 15.00 X 40000 0 0 ARIANE TERLET DDS SECRETARY 15.00 X 40000 0 0 NATASHA A LEE DDS IMM. PAST PRESIDENT 15.00 X 30000 0 0 DEBRA FINNEY MS DDS SPEAKER 15.00 X 30000 0 0 JULIA TOWNSEND DDS TRUSTEE 1.00 X 0 0 0 GREGORY VIXIE DDS TRUSTEE 1.00 X 0 0 0 TERRENCE JONES DDS TRUSTEE 1.00 X 0 0 0 MARK PHILLIPS DDS TRUSTEE 1.00 X 0 0 0 PATRICK SO DDS TRUSTEE 1.00 X 0 0 0 JULIA TOWNSEND DDS TRUSTEE 1.00 X 0 0 0 KARIN IRANI DDS TRUSTEE 1.00 X 0 0 0 COURTNEY FITZPATRICK DDS TRUSTEE 1.00 X 0 0 0 DAVID ANSON DDS TRUSTEE 1.00 X 0 0 0 SCOTT SMITH DDS TRUSTEE 1.00 X 0 0 0 OARIONA LOWE DDS MPH TRUSTEE 1.00 X 0 0 0 BRIAN BELL DDS TRUSTEE 1.00 X 0 0 0 ALAN FELSENFELD DDS TRUSTEE 1.00 X 0 0 0 CHARLOTTE SENSENY DMD TRUSTEE 1.00 X 0 0 0 NAVA FATHI DDS TRUSTEE 1.00 X 0 0 0 DEEPINDER SAHOTA DDS TRUSTEE 1.00 X 0 0 0 JOHN SULAK DDS TRUSTEE 1.00 X 0 0 0 KENNETH HARRISON DDS TRUSTEE 1.00 X 0 0 0 LYNDON LAMBETH DDS TRUSTEE 1.00 X 0 0 0 CARLIZA MARCOS DDS TRUSTEE 1.00 X 0 0 0 JOHN HALL DDS TRUSTEE 1.00 X 0 0 0 EMAD AMMAR DDS TRUSTEE 1.00 X 0 0 0 STEPHEN LOJESKI DDS TRUSTEE 1.00 X 0 0 0 MISAKO HIROTA DMD TRUSTEE 1.00 X 0 0 0 MARTIN COURTNEY DDS TRUSTEE 1.00 X 0 0 0 GAIL DUFFALA DDS TRUSTEE 1.00 X 0 0 0 NICHOLAS CAPLANIS DMD MS TRUSTEE 1.00 X 0 0 0 RICHARD GRAHAM DDS TRUSTEE 1.00 X 0 0 0 ADRIAN CARRINGTON DDS TRUSTEE 1.00 X 0 0 0 LINDA LUKACS DDS TRUSTEE 1.00 X 0 0 0 BIJAN MODJTAHEDI DDS TRUSTEE 1.00 X 0 0 0 ERIC WAITS DDS TRUSTEE 1.00 X 0 0 0 JAMES SANDERSON DDS TRUSTEE 1.00 X 0 0 0 SCOTT KIM DDS TRUSTEE 1.00 X 0 0 0 ANA AMAYA DDS TRUSTEE 1.00 X 0 0 0 LELAND PANEC DDS TRUSTEE 1.00 X 0 0 0 NANNETTE BENEDICT DDS TRUSTEE 1.00 X 0 0 0 MOHD AWWAD DDS TRUSTEE 1.00 X 0 0 0 MAX MARTINEZ DDS TRUSTEE 1.00 X 0 0 0 LYNN SAYRE-CARSTAIRS DMD TRUSTEE 1.00 X 0 0 0 ALMA CLARK DDS TRUSTEE 1.00 X 0 0 0 SANJAY PATEL DDS TRUSTEE 1.00 X 0 0 0 ROBIN REISZ DDS TRUSTEE 1.00 X 0 0 0 JOANNE LAGOS DDS TRUSTEE 1.00 X 0 0 0 4680475 243641 563175 55 0 1 0 POLITICAL SOLUTIONS 1414 K STREET 400 SACRAMENTO CA 95814 GOVERNMENT RELATIONS 227586 ARNOLD & PORTER LLC 601 MASSACHUSETTS AVE NW WASHINGTON DC 20001 LEGAL SERVICES 219534 MAKAR ANAHEIM-ANAHEIM HILTON 777 CONVENTION WAY ANAHEIM CA 92802 EVENT RENTAL 189740 SCOTT WETCH 1231 I STREET STE 206 SACRAMENTO CA 95814 GOVERNMENT RELATIONS 120000 SV WTC LLC 1530 S DISNEYLAND RESORT ANAHEIM CA 95802 EVENT RENTAL 106876 6 MEMBERSHIP DUES 900099 10729226 10729226 SEMINAR OR TRADESHOW INCOME 900099 6026528 6026528 PUBLICATIONS 511120 1259290 708169 551121 RENTAL INCOME - CDAF 531120 15763 15763 1103491 1103491 19134298 780065 13231 766834 508695 508695 1426876 2406118 -979242 -979242 -1336990 357748 9947069 8502834 1444235 1444235 1444235 MISCELLANEOUS REVENUE 900099 531454 60000 471454 SPONSORSHIP REVENUE 511190 473473 473473 1004927 21892978 18583177 -712638 4022439 722 4391055 6020966 575671 1357959 703813 122927 897257 41472 430712 250843 780001 951779 1813831 1341724 1704072 459436 233765 PRINTING & PUBLICATIONS 763291 BANK CHARGES 509487 OTHER EXPENSE 400581 TRAINING & TUITION 130223 166164 24047751 6870253 6898398 1828110 1939755 751097 1049680 17576574 14587121 3338412 2989453 24640815 19483880 208296686 212527432 577014 4323501 246302387 249212099 6454331 6449761 4034514 6795201 2009 173878 10490854 13418840 X 235811533 235793259 235811533 235793259 246302387 249212099 X -2154773 554110 1582389 X X 0 1 X 0 0 CALIFORNIA DENTAL ASSOCIATION PAC 1201 K ST 15TH FL SACRAMENTO CA 95814 237090703 2463085 0 0 0 10614240 897256 897256 1855477 -958221 1468471 1468471 1722930 917885 805045 6712677 6150616 562061 7672496 7518620 153876 2989453 212527432 F 212527432 DEFERRED INCOME TAX 173878 173878 X PART X, LINE 2: SINCE JANUARY 1, 2009, THE ASSOCIATION HAS ACCOUNTED FOR THE UNCERTAINTY OF INCOME TAXES UNDER ASC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER THESE PROVISIONS, ONLY TAX POSITIONS THAT MET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ON JANUARY 1, 2009 WERE RECOGNIZED OR CONTINUE TO BE RECOGNIZED UPON ADOPTION. THE ASSOCIATION PREVIOUSLY RECOGNIZED INCOME TAX PROVISIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT WAS REASONABLY POSSIBLE THAT A LIABILITY HAD BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS BY APPLYING ASC, ACCOUNTING FOR CONTINGENCIES. 1 NYU COLLEGE OF DENTISTRY RM 1017 W DENTAL CENTER 421 FIRST AVE NEW YORK NY 10010 135562308 501(C)(3) 10000 SCHOLARSHIP FUND SACRAMENTO REGION COMMUNITY FOUNDATION 955 UNIVERSITY AVE STE A SACRAMENTO CA 95825 942891517 501(C)(3) 25000 SCHOLARSHIP FUND NATIONAL ACADEMY OF MED HEALTH LITERACY ROUNDTABLE 500 5TH STEET NW WASHINGTON DC 20001 530196932 501(C)(3) 50000 3 YR CAMPAIGN THE CHILDREN'S DENTAL HEALTH 2021 L STR STE 101 WASHINGTON DC 20036 061561317 501(C)(3) 20000 SCHOLARSHIP FUND 5 0 PART I, LINE 2: THE ORGANIZATION'S MANAGEMENT TEAM EVALUATES POTENTIAL DONATIONS TO OUTSIDE ORGANIZATIONS TAKING INTO ACCOUNT HOW THE OUTSIDE ORGANIZATION ALIGNS WITH THE ORGANIZATION'S MISSION. X X 1 1 X X X X X 0 0 0 PETER DUBOIS EXECUTIVE DIRECTOR/CEO 453431 151144 108750 36250 0 0 14700 4900 10478 3493 587359 195787 0 0 KEVIN ROACH CHIEF FINANCIAL OFFICER 308612 0 82500 0 0 0 19600 0 34148 0 444860 0 0 0 CARRIE GORDON CHIEF STRATEGIC OFFICER 308330 0 82500 0 0 0 19600 0 30848 0 441278 0 0 0 ALISON SANDMAN GENERAL COUNSEL 301467 0 82500 0 0 0 19600 0 30848 0 434415 0 0 0 BRADLEY LONTZ CHIEF INFORMATION OFFICER 304666 0 27500 0 0 0 0 0 25707 0 357873 0 0 0 ALLINGTON CHRISTINE CHIEF MARKETING OFFICER 230598 0 34000 0 0 0 18513 0 11497 0 294608 0 0 0 ANDERS BJORK DIRECTOR, MARKET RESEARCH 202494 0 28500 0 0 0 12587 0 34148 0 277729 0 0 0 DEBORAH IRWIN VP MEETINGS AND CONVENTION 147928 49309 20813 6938 0 0 10457 3486 23136 7712 202334 67445 0 0 FRANCIS TOBIAS VP, HUMAN RESOURCES 221538 0 22500 0 0 0 16442 0 6323 0 266803 0 0 0 RICHARD STAPLER VP, PUBLIC AFFAIRS 205444 0 24375 0 0 0 15460 0 11180 0 256459 0 0 0 GARY PILKINGTON DIRECTOR, IT OPERATIONS 207835 0 0 0 0 0 5053 0 30848 0 243736 0 0 0 STEPHEN BROWN SR. CORPORATE COUNCIL 197945 0 0 0 0 0 13843 0 32828 0 244616 0 0 0 JANE TISHKOFF SR. CORPORATE COUNCIL 197421 0 0 0 0 0 13746 0 11180 0 222347 0 0 0 CHRISTINE DRAA CHIEF PEOPLE OFFICER 145568 0 24750 0 0 0 13365 0 25423 0 209106 0 0 0 O'BRIEN MARTIN ENTERPRISE ARCHITECTURE DIRECTOR 192702 0 0 0 0 0 0 0 11320 0 204022 0 0 0 SINGH ALVIN DIRECTOR IT GOVERNANCE 160808 0 0 0 0 0 9526 0 11180 0 181514 0 0 0 PART I, LINE 1A SCHEDULE J PART 1 LINE 1A TRAVEL FOR COMPANIONS CDA'S EXECUTIVE DIRECTOR MAY HAVE OCCASION TO ATTEND APPROVED CONFERENCES, SEMINARS AND OTHER BUSINESS FUNCTIONS THAT MAY REQUIRE THE ATTENDANCE OF HIS SPOUSE. CDA HAS DETERMINED THAT FOR THESE CONFERENCES OR EVENTS THAT MAY REQUIRE HIS SPOUSE'S ATTENDANCE, THE BUSINESS PURPOSE UNDER THE ACCOUNTABLE PLAN RULES IS MET AND CDA WILL PROVIDE TRAVEL EXPENSES FOR THE SPOUSE. HEALTH OR SOCIAL CLUB DUES - CDA PROVIDES A SOCIAL CLUB MEMBERSHIP IN SACRAMENTO FOR THE EXECUTIVE DIRECTOR. THE MEMBERSHIP ALLOWS CDA TO HOLD STRATEGIC PLANNING AND VARIOUS OTHER MEETINGS OR EVENTS AT THE CLUB. CDA HAS DETERMINED THAT FOR THESE MEETINGS, THE BUSINESS PURPOSE UNDER THE ACCOUNTABLE PLAN RULES IS MET, AND THEREFORE THESE DUES ARE TREATED AS REASONABLE BUSINESS EXPENSES. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE BOARD AFFECTING THE GOVERNANCE STRUCTURE OF THE ORGANIZATION ARE SUBJECT TO RATIFICATION BY THE HOUSE OF DELEGATES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE ORGANIZATION'S CFO AND VP OF FINANCE WORK CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO PREPARE THE RETURN; AND REVIEWS THE DRAFT OF THE FORM 990 PRIOR TO PROVIDING THE DRAFT TO THE AUDIT COMMITTEE. IN ADDITION TO CONSULTING WITH THE CFO AND VP OF FINANCE, THE AUDIT COMMITTEE ALSO MET WITH THE ACCOUNTING FIRM HIRED TO PREPARE THE FORM 990. SUBSEQUENT TO ITS REVIEW, THE AUDIT COMMITTEE INFORMED THE BOARD THAT IT HAD REVIEWED THE FORM 990 AND THE FINAL DRAFT WAS PROVIDED TO THE ENTIRE VOTING BOARD BEFORE THE RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CDA LEGAL DEPARTMENT IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONAIRES ARE REVIEWED BY THE LEGAL DEPARTMENT AND ANY PERSONS WITH ACTUAL OR POTENTIAL CONFLICTS ARE INFORMED VERBALLY OR VIA WRITTEN COMMUNICATION. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, AFTER WHICH HE/SHE SHALL LEAVE THE MEETING; (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; AND (4) THE TRANSACTION OF ACTION MUST BE APPROVED BY A MAJORITY OF DISINTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 AN EVALUATION COMMITTEE, ESTABLISHED AND OUTLINED BY THE BY-LAWS OF THE ASSOCIATION AND COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION AGREEMENT, IS ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR ALL OFFICERS REPORTING TO A BOARD (INCLUDING THE EXECUTIVE DIRECTOR). THE EVALUATION COMMITTEE DEVELOPS, CONSISTENT WITH THE ORGANIZATION'S STRATEGIC PLAN, PHILOSOPHY AND PRINCIPLES, THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION FOR EACH OFFICER REPORTING TO A BOARD. THE EVALUATION COMMITTEE ALSO HIRES A QUALIFIED INDEPENDENT COMPENSATION EXPERT TO REVIEW, ANALYZE AND PROVIDE BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF OFFICERS AND KEY EMPLOYEES. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM THE INDEPENDENT EXPERTS, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH TAXABLE AND TAX EXEMPT) FOR SIMILAR JOB RESPONSIBILITIES. THE COMMITTEE'S WRITTEN RECORDS INCLUDE: 1) THEIR DELIBERATIONS AND CONCLUSIONS; (2) A LIST OF MEMBERS PRESENT DURING THE DISCUSSION AND DECISION PROCESS (INCLUDING MOTIONS MADE, APPROVED AND TABULATED); AND (3) A DESCRIPTION OF THE COMPARABLE DATA RELIED ON BY THE COMMITTEE. KEY DELIBERATIONS OF THE COMMITTEE ARE ALSO DOCUMENTED IN MINUTES WHICH ARE APPROVED AT THE NEXT COMMITTEE MEETING. KEY EMPLOYEES: CALIFORNIA DENTAL ASSOCIATION (CDA) USES A MARKET-BASED COMPENSATION PROGRAM TO ATTRACT, RETAIN AND MOTIVATE THE BEST EMPLOYEES POSSIBLE BY ENSURING IT PAYS COMPETITIVELY WHEN COMPARED WITH AN APPROPRIATE LABOR MARKET. CDA BENCHMARKS (I.E. COMPARES LIKE JOBS) AS MANY POSITIONS AS POSSIBLE USING RELIABLE SALARY SURVEYS THAT PROVIDE DATA FOR MARKETS WHERE CDA COMPETES FOR TALENT. BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS ARE CONSIDERED AS APPROPRIATE FOR EACH POSITION. CDA ESTABLISHES THE MIDPOINT OF ITS PAY RANGES AT THE 50TH PERCENTILE OF THE COMPETITIVE MARKETS. BASED ON DATA FROM THESE SURVEYS, CDA WORKS WITH OUTSIDE SUBJECT MATTER EXPERTS TO DEVELOP APPROPRIATE PAY RANGES AND STRUCTURES AND PLACES SIMILAR VALUE JOBS TOGETHER IN THE SAME PAY RANGES. THESE RANGES ARE USED TO PROVIDE GUIDANCE TO MANAGMENT UPON HIRING AND FOR FUTURE PAY DECISIONS. OUTSIDE SUBJECT MATTER EXPERTS ARE ALSO USED TO INDIVIDUALLY BENCHMARK SENIOR MANAGEMENT JOBS AND MAKE PAY RECOMMENDATIONS. CDA'S COMPENSATION PHILOSOPHY IS TO HIRE COMPETITIVELY BASED UPON MARKET, SKILLS, KNOWLEDGE, ABILITIES, AND PRIOR EXPERIENCE. MARKET DATA AND INVIDUAL PERFORMANCE ARE REVIEWED ANNUALLY IN DETERMINING PERFORMANCE BASED PAY INCREASES. A COMPENSATION MARKET ANALYSIS IS CONDUCTED ON A REGULAR BASIS AND ADJUSTMENTS ARE MADE TO THE SALARY RANGES AND STRUCTURES, AS REQUIRED. THIS PROCESS WAS REVIEWED AND APPROVED BY THE CDA AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 16B WHILE CDA HAS NOT ADOPTED A WRITTEN POLICY OR PROCEDURE REQUIRING STEPS BE TAKEN TO SAFEGUARD ITS TAX-EXEMPT STATUS WHEN ENTERING INTO JOINT VENTURE AGREEMENTS, BY PRACTICE, IT ONLY ENTERS INTO SUCH AGREEMENTS WHERE CDA IS A CONTROLLING PARTNER OR MEMBER AND SPECIFIC LANGUAGE HAS BEEN ADDED TO THE JOINT VENTURE AGREEMENT WHICH STATES THAT THE JOINT VENTURE WILL FOLLOW CDA'S EXEMPT PURPOSE AND REMAIN IN-LINE WITH THOSE PRINCIPALS. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BOOK INVESTMENT IN SUBSIDIARIES - EQUITY METHOD 1,582,389. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED THE OVERSIGHT PROCESS OR SELECTION PROCESS IN REGARDS TO THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS. 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