2019-11-05T05:26:40-06:00 2018-12-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2018-01-01 520914250 NATIONAL CENTER FOR STATE COURTS NATI 7572591565 300 NEWPORT AVENUE WILLIAMSBURG VA 23185 GWEN M WHITAKER TREASURER 7572591565 2019-11-05 1 FRANK H SMITH P00639053 2022274000 2019-11-05 47.19.127.190 2019-11-05 05:26:36 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9C4EE0A30C05507869E7404C0EDB955A123147B9 2018 2020-03-31 21:24:44Z MARY C MCQUEEN 300 NEWPORT AVENUE WILLIAMSBURG VA 23185 74641155 0 X WWW.NCSCONLINE.ORG X 1971 DC IMPROVING THE ADMINISTRATION OF JUSTICE THROUGH RESEARCH, EDUCATION AND DIRECT SERVICES. 26 26 339 33 5124 0 37504898 48067657 24449587 25017075 490253 228700 98779 51612 62543517 73365044 0 0 0 0 20783419 22591200 0 0 500749 42232970 51049591 63016389 73640791 -472872 -275747 39701500 38200815 17202193 17047808 22499307 21153007 X SINCE 1971, THE NATIONAL CENTER FOR STATE COURTS (THE CENTER) PARTNERS WITH STATE COURTS IN THEIR EVOLUTION INTO MODERN GOVERNMENTAL INSTITUTIONS AND HELPS TO INTRODUCE EFFICIENCY AND COST-EFFECTIVENESS INTO THE ADMINISTRATION OF JUSTICE TO ENSURE IMPARTIALITY AND ACCOUNTABILITY. THE CENTER PROVIDES RESEARCH AND TECHNOLOGY SERVICES BOTH DOMESTICALLY AND INTERNATIONALLY. IT PROVIDES TECHNICAL ASSISTANCE TO STATE COURTS THROUGH CONSULTING, SERVES AS A CLEARINGHOUSE FOR INFORMATION SHARING WITHIN THE COURT COMMUNITY, IDENTIFIES EMERGING COST-CUTTING PRACTICES, DEVELOPS COST BENEFIT ANALYSIS FOR COURT OPERATIONS, AND DESIGNS LEADERSHIP TRAINING/EDUCATIONAL PROGRAMS FOR STATE COURT LEADERS. THE CENTER IS EDUCATING A NEW GENERATION OF COURT LEADERS, PROVIDING STATE-OF-THE-ART RESOURCES TO COURT EXECUTIVES, AND ENSURING THAT THE STATE JUDICIARIES BECOME EFFECTIVE PARTNERS WITH THE LEGISLATIVE AND EXECUTIVE BRANCHES OF GOVERNMENT. 0 0 55727708 17132682 INTERNATIONAL AND RESEARCH PROGRAMS - THE CENTER CONDUCTED APPROXIMATELY 112 PROJECTS IN DIVERSE AREAS INCLUDING TECHNOLOGY, COURT STATISTICS, RACIAL AND ETHNIC BIAS IN THE COURTS, COMMUNITY COURTS, MANDATORY MINIMUM SENTENCING, VIOLENCE AGAINST WOMEN, INTERNATIONAL ISSUES, AND MANY OTHERS. THE RESEARCH IS PERFORMED TO IDENTIFY NEEDS AND PROVIDE LONG-TERM SOLUTIONS. 7572563 4815436 DIRECT SERVICES TO STATE AND LOCAL COURTS - THE CENTER SERVES AS A TECHNICAL ASSISTANCE RESOURCE FOR THE ADAPTATION OF IMPROVEMENTS IN THE COURTS THROUGH CONSULTING. THE CENTER PERFORMED APPROXIMATELY 227 INDIVIDUAL STATE CONTRACTS IN MANY AREAS, INCLUDING FOSTER CARE, HUMAN RESOURCES, AUTOMATION, BUDGET AND FINANCIAL ISSUES, JURIES, FACILITIES PLANNING, CASEFLOW MANAGEMENT AND COURT INTERPRETATION. 4710846 937665 CLEARINGHOUSE ACTIVITIES - THE CENTER SERVES AS A CLEARINGHOUSE THROUGH WHICH MEMBERS OF THE COURT COMMUNITY AND OTHERS INTERESTED IN COURTS CAN EXCHANGE INFORMATION AND ENCOURAGE IMPROVEMENTS IN STATE COURTS ADMINISTRATION. SPECIFIC SERVICES ARE: DISTRIBUTION OF COURT-RELATED PUBLICATIONS, COURT ASSOCIATION MANAGEMENT SERVICES, GOVERNMENT RELATIONS, AND INFORMATION SERVICES. 2765187 2131292 EDUCATION AND TRAINING 2765187 2131292 70776304 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 75 0 1 339 1 1 1 1 BG BH BK CO CS ES GT HO KV MO NU PM RI TS UG 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI DC MO X GWEN M WHITAKER 7572591565 300 NEWPORT AVENUE WILLIAMSBURG VA 231854147 PAUL L REIBER CHAIR 1.50 X X 0 0 0 SALLY A HOLEWA VICE-CHAIR 1.00 X X 0 0 0 JEROME B ABRAMS DIRECTOR 1.50 X 0 0 0 RONALD B ADRINE DIRECTOR - UNTIL 08/2018 1.00 X 0 0 0 ELENA R BACA DIRECTOR 1.00 X 0 0 0 JENNIFER D BAILEY DIRECTOR 1.00 X 0 0 0 BARRY P BARBASH DIRECTOR 1.00 X 0 0 0 LUTHER J BATTISTE III DIRECTOR 1.00 X 0 0 0 J JOSEPH BAXTER DIRECTOR 1.00 X 0 0 0 RUSSELL R BROWN III DIRECTOR 1.00 X 0 0 0 MARK S CADY DIRECTOR 1.00 X 0 0 0 DEBORAH J DANIELS DIRECTOR 1.00 X 0 0 0 RUSSELL C DEYO DIRECTOR 1.00 X 0 0 0 CALLIE T DIETZ DIRECTOR 1.00 X 0 0 0 LAURIE K DUDGEON DIRECTOR 1.00 X 0 0 0 RANDALL M EBNER DIRECTOR 1.00 X 0 0 0 JIMMIE M EDWARDS DIRECTOR 1.00 X 0 0 0 DAVID GILBERTSON DIRECTOR - UNTIL 08/2018 1.00 X 0 0 0 MICHAEL J HARRINGTON DIRECTOR 1.00 X 0 0 0 NATHAN L HECHT DIRECTOR 1.00 X 0 0 0 STEPHANIE E HESS DIRECTOR 1.00 X 0 0 0 ELIZABETH P HINES DIRECTOR - UNTIL 08/2018 1.00 X 0 0 0 SIMON M LORNE DIRECTOR - UNTIL 08/2018 1.00 X 0 0 0 GARY W LYNCH DIRECTOR 1.00 X 0 0 0 ANNE M MILGRAM DIRECTOR - UNTIL 08/2018 1.00 X 0 0 0 JOHN D MINTON JR DIRECTOR - UNTIL 08/2018 1.00 X 0 0 0 DAN MOZENA DIRECTOR 1.00 X 0 0 0 MAUREEN O'CONNOR DIRECTOR 1.00 X 0 0 0 ARTHUR W PEPIN DIRECTOR - UNTIL 08/2018 1.00 X 0 0 0 THOMAS W ROSS DIRECTOR 1.00 X 0 0 0 TOKO SERITA DIRECTOR 1.00 X 0 0 0 CLIFFORD M SLOAN DIRECTOR 1.00 X 0 0 0 TODD A SMITH DIRECTOR 1.00 X 0 0 0 MARY C MCQUEEN PRESIDENT AND CEO 37.50 X 245850 0 33949 ROBERT N BALDWIN SECRETARY 37.50 X 210075 0 22286 GWEN M WHITAKER TREASURER 37.50 X 202643 0 30037 JEFFREY A APPERSON VP OF INTERNATIONAL PROGRAMS 40.00 X 211359 0 21901 DANIEL J HALL VP OF COURT CONSULTING SERVICES 37.50 X 185972 0 34346 THOMAS M CLARKE VP OF RESEARCH & TECHNOLOGY 37.50 X 176778 0 33090 JESSE RUTLEDGE VP EXTERNAL AFFAIRS 37.50 X 176188 0 27602 JOHN MEEKS VP OF INSTITUTE FOR COURT MANAGEMENT 37.50 X 170295 0 31611 JOHN FERRY JR EXPATRIATE CHIEF OF PARTY 40.00 X 227657 0 20834 TARA L KUNKEL PRINCIPAL COURT CONSULTANT 40.00 X 179128 0 17338 S KAY FARLEY EXEC. DIR. GOV. RELATIONS 40.00 X 167560 0 26083 TIMOTHY M HUGHES SENIOR TECHNICAL ADVISOR 40.00 X 165853 0 25937 PAUL EMBLEY DIRECTOR, TECHNOLOGY SERVICES 37.50 X 159527 0 35209 2478885 0 360223 37 0 1 0 MANPOWER INDUSTRIAL INSURG SUR N 688 PISO 3 COL DEL MEXICO MX CONTRACT SERVICES 392310 SEARCH FOR COMMON GROUND 1601 CONNECTICUT AVENUE NW 200 WASHINGTON DC 20009 CONTRACT SERVICES 246988 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 ACCOUNTING SERVICES 220120 MASSACHUSETTS LEGAL ASSISTANCE CORPORATI 7 WINTHROP SQUARE BOSTON MA 02110 CONTRACT SERVICES 200000 KFORCE INC PO BOX 277997 ATLANTA GA 30384 CONTRACT SERVICES 160720 21 47415216 652441 48067657 FEDERAL CONTRACTS 900099 13753172 13753172 STATE/LOCAL CONTRACTS 900099 5563058 5563058 SPEC. PROJECT/CONTR. 900099 3442352 3442352 CONF./TUITION FEES 900099 1625092 1625092 ASSOC. SERVICES FEES 900099 633401 633401 25017075 94776 5124 89652 1220585 189450 981411 294700 239174 -105250 133924 133924 SUBLEASE INCOME 531390 51612 51612 51612 73365044 25017075 5124 275188 1813982 1056215 757767 14636633 13905911 526731 203991 1281714 1194482 68873 18359 4644038 4383516 196163 64359 214833 203058 8817 2958 535 531 4 88893 77902 10991 65400 65400 86989 86989 5202288 5171060 30760 468 39846 39129 713 4 2048432 1957584 60367 30481 467426 409631 57795 1982763 1765523 217240 4255481 4118080 118627 18774 95889 94600 1289 34890067 34738225 9903 141939 881764 780934 100830 154750 138796 15954 CONTRACT PROCUREMENT 349368 349368 DUES AND SUBSCRIPTIONS 283145 253487 19313 10345 LICENSE/FEES 97670 87439 6663 3568 MISCELLANEOUS 58885 50833 2549 5503 73640791 70776304 2363738 500749 6802015 5340873 359707 508941 13430427 15392384 896296 746004 20274575 13478613 7545128 6795962 772119 4489029 9757752 4758913 138056 168709 39701500 38200815 3585279 4169218 10826213 10288182 823234 599999 1115834 1045834 310733 238093 540900 706482 17202193 17047808 X 20964119 19749845 1205398 1073372 329790 329790 22499307 21153007 39701500 38200815 -275747 -1070553 0 X 0 1 X 1 1 1 X 19062727 20058000 36446056 37504898 48067657 161139338 19062727 20058000 36446056 37504898 48067657 161139338 161139338 250547 161908 122855 311114 141264 987688 20979 20979 162148005 143293426 0.99380 0.99200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 65400 0 0 65400 0 PART II-B, LINE 1: THE NATIONAL CENTER ENGAGED CONSULTANTS TO EDUCATE CONGRESS ABOUT THE WORK OF THE NATIONAL CENTER. THE CONSULTANTS CONTACT CONGRESSIONAL LEGISLATIVE STAFF TO REQUEST THAT THEY SUPPORT BUDGET REPORT LANGUAGE WHICH ENCOURAGES SPENDING ON RULE OF LAW PROJECTS. 4960854 -380598 261742 4318514 4577756 785932 402834 4960854 4226173 372822 21239 4577756 4432984 -117653 89158 4226173 5449207 4236 42634 1063093 4432984 0.67510 0.07640 0.24850 0 0 876429 876429 12826033 8894630 3931403 3908291 2175094 1733197 2663822 2408889 254933 6795962 PRIVATE EQUITY FUNDS 4758913 F 4758913 OTHER CURRENT LIABILITIES 23652 DEFERRED COMPENSATION 386145 DEFERRED LEASE 296685 706482 X 72219390 -1070553 -1070553 73289943 23489 51612 75101 73365044 73565690 0 73565690 23489 51612 75101 73640791 PART V, LINE 4: THE TEMPORARILY RESTRICTED NET ASSETS OF THE VIRGINIA ENDOWMENT FUND MAY BE USED TO CONDUCT STUDIES AND OTHER PROJECTS TO IMPROVE THE OPERATION OF THE COURTS OF VIRGINIA. THE TEMPORARILY RESTRICTED FUNDS FROM THE GOTTFRIED ENDOWMENT FUND MAY BE USED TO ESTABLISH FAIRNESS AND ABOLISH DISCRIMINATION IN THE COURTS. THE TEMPORARILY RESTRICTED FUNDS FROM THE SCHOLARSHIP ENDOWMENT MAY BE USED FOR THE NATIONAL CENTER CONFERENCE SCHOLARSHIPS. PERMANENTLY RESTRICTED ENDOWMENTS FUNDS ARE TO BE USED TO FUND THE NATIONAL CENTER'S CONSULTING WORK, FAIRNESS IN THE COURTS, STAFF RECOGNITION, AND/OR PROVISION OF SCHOLARSHIP FUNDING. PART X, LINE 2: MANAGEMENT OF THE CENTER HAS EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2018, IN ACCORDANCE WITH THE AUTHORITATIVE GUIDANCE INCLUDED IN FASB CODIFICATION TOPIC 740, INCOME TAXES, AND HAS DETERMINED THAT THE CENTER HAS NO SIGNIFICANT UNCERTAINTY IN INCOME TAXES; ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX. PART XI, LINE 4B - OTHER ADJUSTMENTS: SUBLEASE INCOME 51,612. PART XII, LINE 4B - OTHER ADJUSTMENTS: SUBLEASE INCOME 51,612. EUROPE (INCLUDING ICELAND & GREENLAND) 2 13 PROGRAM SERVICES JUSTICE REFORM 1823245 CENTRAL AMERICA AND THE CARIBBEAN 7 42 PROGRAM SERVICES JUSTICE REFORM 22576578 MIDDLE EAST AND NORTH AFRICA 1 11 PROGRAM SERVICES JUSTICE REFORM 1465298 SUB-SAHARAN AFRICA 1 14 PROGRAM SERVICES JUSTICE REFORM 688403 SOUTH AMERICA 1 12 PROGRAM SERVICES JUSTICE REFORM 8893622 SOUTH ASIA 1 18 PROGRAM SERVICES JUSTICE REFORM 1058425 NORTH AMERICA 1 16 PROGRAM SERVICES JUSTICE REFORM 11449925 14 126 0 0 14 126 47955496 0 47955496 1 0 0 1 0 0 PART I, LINE 3: IN ACCORDANCE WITH IRS INSTRUCTIONS, ALL AMOUNTS REPORTED IN PART I OF SCHEDULE F ARE REPORTED USING THE ACCRUAL BASIS OF ACCOUNTING WHICH IS THE SAME METHOD OF ACCOUNTING USED IN THE FINANCIAL STATEMENTS. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MARY C MCQUEEN PRESIDENT AND CEO 239277 0 0 0 6573 0 21654 0 12295 0 279799 0 0 0 ROBERT N BALDWIN SECRETARY 210075 0 0 0 0 0 19141 0 3145 0 232361 0 0 0 GWEN M WHITAKER TREASURER 202643 0 0 0 0 0 18393 0 11644 0 232680 0 0 0 JEFFREY A APPERSON VP OF INTERNATIONAL PROGRAMS 211359 0 0 0 0 0 19093 0 2808 0 233260 0 0 0 DANIEL J HALL VP OF COURT CONSULTING SERVICES 185972 0 0 0 0 0 17483 0 16863 0 220318 0 0 0 THOMAS M CLARKE VP OF RESEARCH & TECHNOLOGY 176778 0 0 0 0 0 16457 0 16633 0 209868 0 0 0 JESSE RUTLEDGE VP EXTERNAL AFFAIRS 176188 0 0 0 0 0 16049 0 11553 0 203790 0 0 0 JOHN MEEKS VP OF INSTITUTE FOR COURT MANAGEMENT 170295 0 0 0 0 0 15916 0 15695 0 201906 0 0 0 JOHN FERRY JR EXPATRIATE CHIEF OF PARTY 209799 0 0 0 17858 0 18882 0 1952 0 248491 0 0 0 TARA L KUNKEL PRINCIPAL COURT CONSULTANT 179128 0 0 0 0 0 16156 0 1182 0 196466 0 0 0 S KAY FARLEY EXEC. DIR. GOV. RELATIONS 167560 0 0 0 0 0 15164 0 10919 0 193643 0 0 0 TIMOTHY M HUGHES SENIOR TECHNICAL ADVISOR 165853 0 0 0 0 0 15010 0 10927 0 191790 0 0 0 PAUL EMBLEY DIRECTOR, TECHNOLOGY SERVICES 159527 0 0 0 0 0 15514 0 19695 0 194736 0 0 0 PART I, LINE 1A THE NATIONAL CENTER ALLOWS FIRST-CLASS AND BUSINESS CLASS AIR TRAVEL ACCORDING TO ITS POLICY. THE "IN EXCESS OF 14 HOURS OF TRAVEL" IS USUALLY THE EXCEPTION FOR THE CEO AND OTHER STAFF WHO FREQUENTLY FLY INTERNATIONALLY. THIS TRAVEL IS NOT TREATED AS TAXABLE COMPENSATION. DISCRETIONARY SPENDING ACCOUNTS ARE PROVIDED FOR EACH DIVISION OF THE NATIONAL CENTER, RANGING IN VALUE BETWEEN $3,000 AND $5,000, DEPENDING ON THE SIZE AND SCOPE OF THE DIVISION. AN EXECUTIVE OFFICE MEMBER IS REQUIRED TO SIGN OFF ON ALL CHARGES TO THESE ACCOUNTS. THE NATURE OF THESE EXPENSES ARE MEALS, SMALL GIFTS, BIRTHDAY CAKES, DEPARTMENT CELEBRATIONS, ETC. HOUSING ALLOWANCES ARE PROVIDED FOR CONTRACTUAL EMPLOYEES BASED ON EMPLOYMENT CONTRACTS AND USAID PROVISIONS. THIS APPLIES TO EXPATRIATE CHIEF OF PARTY, JOHN FERRY, JR. FORM 990, PART VI, SECTION A, LINE 7A THE CENTER HAS A COUNCIL OF STATE COURT REPRESENTATIVES (THE COUNCIL) WHICH CONSIST OF THE MEMBERS OF THE CONFERENCE OF CHIEF JUSTICES AND THE MEMBERS OF THE CONFERENCE OF STATE COURT ADMINISTRATORS. EACH MEMBER OF THE COUNCIL HAS ONE VOTE. THE ANNUAL MEETING OF THE COUNCIL SHALL BE THE ANNUAL MEETING OF THE TWO CONFERENCES. THE FUNCTIONS OF THE COUNCIL SHALL BE: TO ELECT THE MEMBERS OF THE BOARD; TO PROVIDE LIAISON BETWEEN THE VARIOUS STATE OR OTHER JUDICIAL SYSTEMS AND BOARD OF DIRECTORS, OFFICERS AND STAFF OF THE CORPORATION; TO SUPPORT AND FACILITATE THE WORK OF THE CORPORATION; AND TO RECOMMEND GENERAL POLICIES FOR THE CONSIDERATION AND GUIDANCE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 INFORMATION IS PROVIDED BY MANAGEMENT TO MARCUM, LLP, WHO PREPARES THE RETURN. THE DRAFT FEDERAL FORM 990 IS THEN PROVIDED IN FULL TO THE AUDIT COMMITTEE FOR THEIR REVIEW AND APPROVAL. THE AUDIT COMMITTEE THEN DISTRIBUTES AN ELECTRONIC COPY OF THE DRAFT FEDERAL FORM 990 TO THE FULL BOARD OF DIRECTORS VIA EMAIL, FOR THEIR INFORMATION AND COMMENTS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS APPROVED THE FOLLOWING POLICY AND PRACTICE: ALL DIRECTORS, OFFICERS AND EMPLOYEES ARE REQUIRED TO ACKNOWLEDGE BOTH ANNUALLY AND WHENEVER A POTENTIAL CONFLICT ARISES, 1) HAVING READ THE CONFLICT OF INTEREST POLICY, ACKNOWLEDGING UNDERSTANDING THE POLICIES AND PROCEDURES AND INDICATING COMPLIANCE TO SUCH POLICIES AND PROCEDURES; AND 2) DISCLOSE ANY INTEREST, RELATIONSHIPS, POSITIONS, ACTIVITIES, JOBS AND TRANSACTIONS THAT SHOULD BE SUBJECT TO REVIEW. THE DESIGNATED SENIOR MANAGER OR PRESIDENT THEN REVIEWS AND SIGNS THE DISCLOSURE, INDICATING WHETHER ANY ACTIVITY DISCLOSED IS APPROVED OR NOT. THE DIRECTOR OF HUMAN RESOURCES AND SECRETARY OF THE CENTER ARE RESPONSIBLE FOR SEEING THAT THE POLICY IS DISTRIBUTED AND DISCLOSURES ARE SUBMITTED BY ALL PERSONS. COPIES OF THE DISCLOSURES ARE KEPT FOR 10 YEARS. SHOULD A CONFLICT BE DISCLOSED, THE BOARD MEMBER IS RECUSED FROM VOTING ON THE RELATED ACTION BEFORE THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION FOR THE PRESIDENT & CEO INCLUDES THE BOARD OF DIRECTORS REVIEWING ACTUAL PERFORMANCE OUTCOMES AGAINST WRITTEN OBJECTIVES AND RATING THE PRESIDENT & CEO'S PERFORMANCE. THE HUMAN RESOURCES OFFICE PROVIDES TO THE BOARD OF DIRECTORS COMPARABILITY DATA FROM RELEVANT SOURCES SUCH AS WORLDATWORK, GUIDESTAR SALARY SURVEYS AND OTHER SOURCES. THE PERFORMANCE REVIEW AND SALARY INCREASE PROCESS IS TYPICALLY CONDUCTED AT THE FALL MEETING OF THE BOARD OF DIRECTORS. RESULTS OF THE BOARD OF DIRECTORS ACTIONS ARE DOCUMENTED IN A LETTER SIGNED BY THE CHAIR OF THE BOARD OF DIRECTORS AND DIRECTED TO EITHER THE CFO OR THE HUMAN RESOURCES DIRECTOR. THE MOST RECENT COMPENSATION REVIEW WAS PERFORMED ON 11/17/2017. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.