2017-11-15T15:43:43-06:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2016-01-01 900778759 SOCIETY OF CORPORATE COMPLIANCE AND ETHICS & HEALTH CARE COMPLIANCE SOCI 9529880141 6500 BARRIE ROAD NO 250 MINNEAPOLIS MN 55435 ROY SNELL CHIEF FINANCIAL OFFICER 9529880141 2017-11-14 1 KAREN GRIES P00078514 6123764500 67.137.57.251 2017-11-14 13:30:32 CS P D843057E411E2F8A0C95144B413FDF80F48E010B 9484E6C550CEFEA19C9729386319D1474AD693AD 2016 2017-02-10 21:41:12Z SCCE & HCCA ROY SNELL 6500 BARRIE ROAD NO 250 MINNEAPOLIS MN 55435 34478203 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 13 48 1500 322814 78879 0 0 20147247 20922091 605737 466796 550838 767482 21303822 22156369 6265 3975 0 0 3941611 4207060 0 0 0 15625484 15650607 19573360 19861642 1730462 2294727 21791886 25453161 7545186 9085066 14246700 16368095 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 1 CONFERENCE PROGRAM: 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.THE TOTAL NUMBER OF MEMBERS INCLUDED THE FOLLOWING:IN 2016 (TOTAL OF 17,345):HEALTH CARE COMPLIANCE ASSOCIATION MEMBERS: 11,263SOCIETY OF CORPORATE COMPLIANCE AND ETHICS MEMBERS: 6,082IN 2015 (TOTAL OF 15,938): HEALTH CARE COMPLIANCE ASSOCIATION MEMBERS: 10,355 SOCIETY OF CORPORATE COMPLIANCE AND ETHICS MEMBERS: 5,583THE 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. COMPLIANCE CERTIFICATION BOARD: 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 AND PROFESSIONAL GROWTH IN THE PRACTICE OF COMPLIANCE AND ETHICS.-PROVIDES A NATIONAL STANDARD OF REQUISITE KNOWLEDGE REQUIRED FOR CERTIFICATION.THE TOTAL NUMBER OF PROFESSIONALS CERTIFIED AS COMPLIANCE AND ETHICS PROFESSIONALS BY THE CCB PROGRAM INCLUDED THE FOLLOWING:IN 2016 (TOTAL OF 11,032):HEALTHCARE PROFESSIONAL CERTIFICATIONS: 6,955NON-HEALTHCARE PROFESSIONAL CERTIFICATIONS: 4,077IN 2015 (TOTAL OF 9,907): HEALTH CARE PROFESSIONAL CERTIFICATIONS: 6,265NON-HEALTHCARE PROFESSIONAL CERTIFICATIONS: 3,642MORE THAN 9,800 PEOPLE ACTIVELY HOLD AT LEAST 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. OUR WEBSITES PROVIDE A WIDE RANGE OF INFORMATION ABOUT THE COMPLIANCE AND ETHICS PROFESSION AND THE ASSOCIATION TO PEOPLE VISITING THE WEBSITES. THE 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 ACTIVITY 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 ELEVATING 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 & 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 CONTINUE 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 94 0 48 1 1 1 0 0 0 0 0 X 18 13 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 URTON ANDERSON PRESIDENT 8.00 0.00 X X 7000 0 0 SARA KAY WHEELER IMMEDIATE PAST PRESIDENT 7.80 0.00 X X 0 0 0 MARGARET HAMBLETON VICE PRESIDENT 2.50 0.00 X X 0 0 0 LORI STRAUSS SECOND VICE PRESIDENT 3.60 0.00 X X 0 0 0 ROBERT BOND SECRETARY 5.00 0.00 X X 0 0 0 ART WEISS TREASURER 12.30 0.00 X X 25000 0 0 SHAWN DEGROOT BOARD MEMBER 2.00 0.00 X 3000 0 0 MARJORIE DOYLE BOARD MEMBER 12.00 0.00 X 29000 0 0 JOHN FALCETANO BOARD MEMBER 4.20 0.00 X 48000 0 0 KRISTY GRANT-HART BOARD MEMBER 3.00 0.00 X 0 0 0 ODELL GUYTON BOARD MEMBER 10.00 0.00 X 9000 0 0 DAVID HELLER BOARD MEMBER 5.00 0.00 X 8000 0 0 GABRIEL IMPERATO BOARD MEMBER 6.80 0.00 X 24000 0 0 SHIN JAE KIM BOARD MEMBER 1.00 0.00 X 0 0 0 WALTER JOHNSON BOARD MEMBER 1.00 0.00 X 0 0 0 JOSEPH MURPHY BOARD MEMBER 2.00 0.00 X 1589 0 0 JENNIFER O'BRIEN BOARD MEMBER 2.00 0.00 X 0 0 0 DAN ROACH BOARD MEMBER 3.90 0.00 X 0 0 0 DEBBIE TROKLUS BOARD MEMBER 15.00 0.00 X 110000 0 0 SHERYL VACCA BOARD MEMBER 2.00 0.00 X 37500 0 0 ROY SNELL CEO 40.00 0.00 X 447163 0 33674 JOHN GILJE CFO 40.00 0.00 X 151737 0 31414 ADAM TURTELTAUB VP MEMBERSHIP DEVELOPMENT 40.00 0.00 X 240271 0 19213 APRIL KIEL VP OPERATIONS 40.00 0.00 X 111534 0 30803 DARIN DVORAK DIRECTOR OF CONFERENCES 40.00 0.00 X 112447 0 13654 1365241 0 128758 6 0 1 0 CONTEMPORARY IMAGES 839 MEANDER COURT MEDINA MN 55340 PRINTING SERVICES 2951719 CITY CENTER HOLDINGS LLC PO BOX 749413 LOS ANGELES CA 90074 CONFERENCE FACILITIES 779675 SHERATON CHICAGO HOTEL & TOWER 301 E NORTH WATER STREET CHICAGO IL 60611 CONFERENCE FACILITIES 707063 LINKEDIN CORPORATION 62228 COLLECTION CENTER DRIVE CHICAGO IL 60693 ADVERTISING 489304 PSAV 23918 NETWORK PLACE CHICAGO IL 60673 AUDIO VISUAL SERVICES 459018 20 REGISTRATION FEES 541900 12539200 12539200 MEMBERSHIP DUES 541900 4049863 4049863 CERTIFICATION REVENUE 541900 1282462 1282462 EXHIBITORS 541900 957357 957357 2093209 1770395 322814 20922091 654267 654267 342034 163160 178874 178874 178874 11664386 11851857 -187471 -187471 -187471 831302 306817 524485 524485 OTHER REVENUE 900099 64123 64123 64123 22156369 20599277 322814 1234278 3975 1225558 2318958 62787 379137 220620 194771 121823 100041 20951 760095 773156 187307 359356 82932 11278901 189644 77969 PERIODICAL EXPENSE 817758 CERTIFICATION EXAMS & M 532273 STAFF RECRUITING, TRAIN 89229 TAX EXPENSE -168545 232946 19861642 2477093 5395557 1323997 1586620 130022 73451 45614 55455 1073809 936761 1618968 1308096 485790 310872 14818293 14094106 1112072 896292 216861 1970194 108335 133853 21791886 25453161 918337 1114743 6532418 7836470 94431 133853 7545186 9085066 X 14246700 16368095 14246700 16368095 21791886 25453161 X 2294727 490277 -484735 -178874 X 0 1 X 1 0 0 0 0 0 0 1 0 323355 193540 129815 1295613 1114556 181057 310872 DEFERRED COMPENSATION LIABILITY 133853 133853 X 22842775 490277 734359 1224636 21618139 538230 538230 22156369 20041811 539525 539525 19502286 359356 359356 19861642 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, 2016. 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, 2015 OR 2016. THE ASSOCIATION HAS ACCRUED TAXES PAYABLE OF $-0- AND $145,000 AT DECEMBER 31, 2016 AND 2015, RESPECTIVELY. THE ASSOCIATION RECORDED $128,083 UBI TAX EXPENSE FOR THE YEAR ENDED 2015. DURING 2016, THE ASSOCIATION RECORDED TAX REVENUE AS A REDUCTION OF EXPENSE IN THE AMOUNT OF $168,545 DUE TO REFUNDS RECEIVED AND WRITE OFF OF PRIOR YEAR ACCRUED TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 306,817. HCCA PROPERTIES REVENUE 427,542. PART XI, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATIONS 359,356. NET RENTAL INCOME FROM PARTNERSHIP 178,874. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 306,817. HCCA PROPERTIES EXPENSES 232,708. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY ELIMINATIONS 359,356. EAST ASIA & THE PACIFIC 0 0 PROGRAM SERVICES CONFERENCES 198544 EUROPE 0 0 PROGRAM SERVICES CONFERENCES 709845 SOUTH AMERICA 0 0 PROGRAM SERVICES CONFERENCES 191453 0 0 0 0 0 0 1099842 0 1099842 0 0 0 0 0 0 PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD TO ACCOUNT FOR EXPENDITURES OUTSIDE THE UNITED STATES. X X X X 1 0 0 ROY SNELL CEO 358376 0 66666 0 22121 0 7950 0 25724 0 480837 0 0 0 JOHN GILJE CFO 128603 0 12848 0 10286 0 4797 0 26617 0 183151 0 0 0 ADAM TURTELTAUB VP MEMBERSHIP DEVELOPMENT 208797 0 30958 0 516 0 7287 0 11926 0 259484 0 0 0 PART I, LINE 4A DARIN DVORAK- SEVERANCE $52,041 FORM 990, PART III, LINE 3 PURCHASE OF CERTAIN ASSETS RELATING TO THREE SUBSCRIPTION BASED NEWSLETTER PUBLICATIONS EFFECTIVE DECEMBER 9, 2016. HCCA/SCCE PROVIDED ITS MEMBERS, WHO ARE COMPLIANCE PROFESSIONALS, INFORMATION REGARDING SEMINARS AND MATERIALS THAT DIRECTLY AND SUBSTANTIALLY RELATED TO COMPLIANCE TOPICS. THE SEMINARS AND MATERIALS ARE PROVIDED BY HCCA/SCCE AND OTHER ORGANIZATIONS, THEY OFTEN RESULT IN CONTINUING EDUCATION CREDITS FOR COMPLIANCE PROFESSIONALS AND THEY ARE PROVIDED BY PROFESSIONALS AND EDUCATORS WITH SIGNIFICANT EXPERTISE AND EXPERIENCE IN COMPLIANCE MATTERS OF CURRENT SIGNIFICANCE. 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 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 2013 FOR THE CEO AND 2014 FOR 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 XI, LINE 9: BOOK TO TAX DIFFERENCE: PARTNERSHIP INCOME REPORTED IN FORM 990 -178,874. HCCA PROPERTIES LLC 6500 BARRIE ROAD SUITE 250 MINNEAPOLIS MN 55435 203357104 RENTAL PROPERTY MANAGEMENT MN HEALTH CARE COMPLIANCE ASSOCIATION RELATED 178874 840650 0 1 0.80000 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 1 HCCA PROPERTIES LLC K 356176 CASH HCCA PROPERTIES LLC S 242618 CASH