2017-07-17T12:33:31-05:00 2016-12-31 480567703 KCOE ISOM LLP 3013 CERES AVENUE CHICO CA 95973 990 2016-01-01 942816342 EDUCATIONAL MEDIA FOUNDATION EDUC 9162511600 5700 WEST OAKS BLVD ROCKLIN CA 95765 MIKE NOVAK CEO 9162511600 2017-07-12 1 WILLIAM E PETERSON P00273088 5308916474 2017-07-12 70.166.248.4 2017-07-12 15:22:40 CD P 7853E6659D7061F6D1D2406E4279EB10CD1D3021 EADCDEAD1594DFC060CF1E5F380D64D3DB4A9D5D 2016 2021-01-29 14:40:06Z MIKE NOVAK 5700 WEST OAKS BLVD ROCKLIN CA 95765 210230426 0 X WWW.EMFBROADCASTING.COM X 1981 CA TO OWN AND OPERATE NON-COMMERCIAL RELIGIOUS AND EDUCATIONAL RADIO STATIONS AND TO CREATE OTHER FORMS OF COMPELLING MEDIA THAT INSPIRE AND ENCOURAGE PEOPLE TO HAVE A MEANINGFUL RELATIONSHIP WITH CHRIST. 8 7 427 150 77126 0 162484772 170313699 0 0 524869 -938859 4450209 6344721 167459850 175719561 201800 100580 0 0 34975684 36053002 301999 355146 5831400 74762378 76167301 110241861 112676029 57217989 63043532 477529566 521933313 68699360 47957854 408830206 473975459 X TO OWN AND OPERATE NON-COMMERCIAL RELIGIOUS AND EDUCATIONAL RADIO STATIONS AND TO CREATE OTHER FORMS OF COMPELLING MEDIA THAT INSPIRE AND ENCOURAGE PEOPLE TO HAVE A MEANINGFUL RELATIONSHIP WITH CHRIST. 1 0 95107012 4368185 EMF OPERATES NETWORKS (KLOVE AND AIR1) OF RADIO STATIONS AND TRANSLATORS WITH A NON-COMMERCIAL, RELIGIOUS AND EDUCATIONAL FORMAT PROVIDING MUSIC, NEWS, AND RELIGIOUS EDUCATIONAL PROGRAMS AND ANNOUNCEMENTS. EMF ALSO PROVIDES PUBLIC SERVICE ANNOUNCEMENTS AND PROGRAMMING. 412464 CRISIS RESPONSE TRAINING IS PROVIDED TO ANYONE WHO CURRENTLY RESPONDS TO OR IS INTERESTED IN JOINING A TEAM THAT RESPONDS TO TRAUMATIC EVENTS. THE CLASSES ARE PROVIDED AT NO CHARGE AND TEACH THE BASICS OF CRITICAL INCIDENT STRESS MANAGEMENT (CISM). THIS PROGRAM WAS DEVELOPED AS AN OUTGROWTH OF OUR PASTORAL MINISTRY AND LOCAL OUTREACH. 352580 THE DARE TO DREAM SCHOOL ASSEMBLY PROGRAM ADDRESSES THE ONGOING CHALLENGES FACING THE YOUTH OF TODAY. THE RELIGIOUSLY NEUTRAL AND BIBLICALLY-BASED PRESENTATION REMINDS KIDS THAT THEIR CHOICES TODAY WILL IMPACT THEIR LIVES TOMORROW. STUDENTS ARE ENCOURAGED TO SURROUND THEMSELVES WITH POSITIVE INFLUENCES, RESIST NEGATIVE PEER PRESSURES AND TO MOVE FORWARD BY STAYING TRUE TO THE DREAMS AND GOALS PLACED ON THEIR HEARTS. THIS SERVICE IS OFFERED AT NO CHARGE TO THE SCHOOL AND SERVES THE COMMUNITY UNDER THE UMBRELLA OF THE AIR1 NETWORK. THIS PROGRAM WAS DEVELOPED AS AN OUTGROWTH OF OUR PASTORAL MINISTRY AND LOCAL OUTREACH. 100580 EMF PROVIDED GRANTS TO EXEMPT ORGANIZATIONS WHICH SUPPORT AND PROMOTE CHRISTIAN EVANGELISM, EDIFICATION, AND VALUES. 100580 95872056 1 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 1 0 1 1 0 0 0 0 0 1 0 1 0 0 1 0 0 0 1 1 1 0 0 0 1 583 0 1 427 1 1 1 1 FR 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WV WI X X X ERIC MOSER 9162511600 5700 WEST OAKS BLVD ROCKLIN CA 95765 DAVID FERRY DIRECTOR 1.00 X 0 0 0 WALT GOLEMBESKI DIRECTOR 1.00 X 0 0 0 LARRY MOODY DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL NOVAK CEO AND PRESIDENT TO DECEMBER 50.00 2.00 X X 534051 0 29716 DAN ANTONELLI DIRECTOR 1.00 1.00 X 0 0 0 DEAN STORDAHL DIRECTOR 1.00 X 0 0 0 MARK VOLTMANN DIRECTOR 1.00 X 0 0 0 KATHRYN MIREE DIRECTOR 1.00 X 0 0 0 DAVID PIERCE CHIEF CREATIVE OFFICER 50.00 X 301745 0 37695 ALAN MASON PRESIDENT STARTING IN DECEMBER 50.00 X 311654 0 30289 ERIC MOSER CHIEF FINANCIAL OFFICER 50.00 X 271179 0 37034 DAVID ATKINSON VP OF FINANCE/TREASURER 50.00 2.00 X 193449 0 34341 JOE MILLER VP SIGNAL DEVELOPMENT 50.00 X 255572 0 37895 RANDY RICH VP OF MINISTRY RELATIONS 50.00 X 230104 0 28629 STACIE FORD GENERAL COUNCEL/SECRETARY 50.00 2.00 X 198341 0 11891 JANET CHERRY CHIEF PEOPLE OFFICER 50.00 X 205847 0 35317 SAM WALLINGTON VP OF ENGINEERING 50.00 X 194566 0 35285 RANDALL BADEAUX DIRECTOR OF PROGRAMMING 50.00 X 202291 0 35229 WILLIAM LYONS PRINCIPAL DATA SCIENTIST 50.00 X 169901 0 26194 EDWARD LENANE DIRECTOR OF NATIONAL EVENTS 50.00 X 157875 0 25268 JOHN LOPEZ VP OF CHANGE 50.00 X 163436 0 12752 SCOTT SMITH K-LOVE PRGRAMING - ON AIR TALENT 50.00 X 151368 0 33483 3541379 0 451018 53 0 1 0 WILKINSON BARKER KNAUER LLP 2300 N STREET NW SUITE 700 WASHINGTON DC 20037 LEGAL 681312 INFOCISION MANAGEMENT CORPORATION PO BOX 932441 CLEVELAND OH 44193 CALL CENTER 629351 QUEST MEDIA PO BOX 910 ROSEVILLE CA 95678 COMPUTER SERVICES 456518 KP CORPORATION KP LLC - 8311 PASADENA CA 91109 PRINTING/MAILING HOUSE 422305 DATASHIELD LLC 9383 EAST BAHIA DRIVE SUITE 235 SCOTTSDALE AZ 85260 COMPUTER SERVICES 378630 26 170313699 155693 170313699 536352 536352 98858 98858 359449 198099 181647 139790 177802 58309 236111 58309 177802 30327427 2386790 33014138 1175290 -2686711 1211500 -1475211 -1475211 101545 0 101545 101545 TICKET SALES 900099 2922949 2922949 SPONSORSHIPS 900099 1622750 1622750 OTHER 900099 1343691 1343691 18817 18817 5908207 175719561 4368185 77126 960551 100580 100580 2784749 697859 1855898 230992 24662584 19311801 3197224 2153559 746522 631552 50389 64581 5735551 4629292 611631 494628 2123596 1677641 263538 182417 394755 394755 121789 121789 175889 175889 355146 355146 2906345 2149578 447250 309517 5929793 4635428 743973 550392 2802039 1780054 457421 564564 1925783 1925783 937559 809546 39988 88025 2227785 1759950 276468 191367 82848 82848 1921422 1921422 9751303 9263738 487565 332812 250951 81861 NETWORK OPERATIONS 23955954 23955954 ENGINEERING 17241301 15517171 1206891 517239 MISCELLANEOUS 2638376 2202976 346604 88796 BANKING AND CASH PROCES 2292633 2178001 114632 528915 472779 15959 40177 112676029 95872056 10972573 5831400 X 1087225 470546 251669 365010 20808758 22681045 2231745 12291956 2401304 3032245 723302 1395299 159295 208760 130283 1724713 1846867 1388536 2362097 135666013 78016433 54652340 57649580 25291907 45044770 584528 598183 364455681 374137299 3057992 604394 477529566 521933313 7189999 6912353 38343788 25178352 22665573 15867149 500000 0 68699360 47957854 X 407387232 473316924 1442974 658535 408830206 473975459 477529566 521933313 63043532 2101721 0 X X 0 1 X 1 0 X 131439025 139748708 152090179 162484772 170313699 756076383 131439025 139748708 152090179 162484772 170313699 756076383 756076383 176587 320855 594177 767528 720658 2579805 6443 125857 52693 81685 169131 435809 1097125 475662 1433706 1199350 1622750 5828593 764920590 8379487 0.98840 0.99070 X 0 1 0 0 0 0 1 120000 0 1 55889 175889 0 PART II-B, LINE 1: POSTED INFORMATION ON OUR ORGANIZATION'S WEBSITES REGARDING PROPOSED LEGISLATION THAT WOULD AFFECT OUR ORGANIZATION; MEMBERSHIP IN THE NATIONAL ASSOCIATION OF BROADCASTERS AND THE NATIONAL RELIGIOUS BROADCASTERS; AND MADE INTRODUCTIONS OF EDUCATIONAL MEDIA FOUNDATION AND ITS MISSION TO MEMBERS OF THE LEGISLATURE. 25196907 20000000 -79743 167394 44949770 21804589 5000000 -1354478 253204 25196907 11467178 10000000 495115 157704 21804589 10552461 1043514 128797 11467178 4954995 5000000 672320 74854 10552461 1.00000 1 0 2417000 5905350 8322350 17418862 3931302 13487560 891704 307149 584555 92117077 63800129 28316948 16916020 9977853 6938167 57649580 PART V, LINE 4: EARNINGS ARE REINVESTED INTO THE PRINCIPAL FOR FUTURE CAPITAL ACQUISITIONS. EUROPE 1 3 PROGRAM SERVICES EMF PROVIDES ON-LINE NON-COMMERCIAL CHRISTIAN RADIO PROGRAMING TO LISTENERS IN FRANCE. 269372 1 3 0 0 1 3 269372 0 269372 0 0 0 0 0 0 PART I, LINE 3: EXPENDITURES ARE RECORDED ON THE ACCRUAL BASIS IN ACCORDANCE WITH GAAP. X X X 1 DUNHAM SHAREMEDIA LLC DBA SHAREMEDIA SERVICES 6111 W PLANO PARKWAY STE 2700 PLANO TX 75093 PLEDGE DRIVE COACHING 0 31752160 315556 31436604 31752160 315556 31436604 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY SCHEDULE G, PART I, LINE 2B, COLUMN (V) SHAREMEDIA SERVICES WAS PAID $355,146 FOR THE PERFORMANCE OF CONSULTING WORK IN CONNECTION WITH EMF FUNDRAISING EFFORTS. THEIR ROLE CENTERS AROUND ON-AIR COACHING DURING PLEDGE DRIVES. SHAREMEDIA WAS COMPENSATED FOR THEIR PROFESSIONAL SERVICES AND TRAVEL RELATED EXPENSES WERE REIMBURSED. THE AMOUNT DISCLOSED IN FORM 990, SCHEDULE G, PART I, LINE 2(B)(V) REPRESENTS SHAREMEDIA'S TOTAL BILLINGS REDUCED BY THE TRAVEL EXPENSE REIMBURSEMENT. EMF DID NOT HAVE ANY ARRANGEMENTS WITH FUNDRAISERS UNDER WHICH IT MADE PAYMENTS EXCLUSIVELY FOR FUNDRAISING ADMINISTRATIVE EXPENSES BUT NOT FOR PROFESSIONAL FUNDRAISING SERVICES. EMF DOES NOT ENGAGE IN GAMING ACTIVITY. GROSS RECEIPTS FROM FUNDRAISING ACTIVITY WERE DETERMINED USING DATA ACCUMULATED DURING OUR SEMI-ANNUAL PLEDGE DRIVES, DURING WHICH THE ORGANIZATION LISTED PROVIDED "PROFESSIONAL SERVICES". 1 FIDELITY INVESTMENTS CHARITABLE GIFT FUND 200 SEAPORT BLVD BOSTON MA 022102031 110303001 501(C)(3) 40000 TO FURTHER OUR PHILANTHROPY THROUGH FICGF RECOMMENDATIONS. NEED HIM NATIONAL MEDIA OUTREACH INC 17950 PRESON RD STE 240 DALLAS TX 75252 752716321 501(C)(3) 6000 TO SUPPORT NHNMO PURPOSE OF INTENTIONALLY PRESENTING THE GOSPEL OF JESUS CHRIST. CHRISTIAN MUSIC BROADCASTERS INC PO BOX 241871 LITTLE ROCK AZ 72223 710928762 501(C)(3) 30000 TO SUPPORT CMB FOR THE PURPOSE OF REACHING LISTENERS WITH THE GOSPEL MESSAGE. MOTOR RACING OUTREACH 5555 CONCORD PARKWAY SOUTH CONCORD NC 28027 581859610 501(C)(3) 6000 TO ASSIST MRO IN INTRODUCING THE RACING COMMUNITY TO A PERSONAL FAITH IN CHRIST. NAB EDUCATION FOUNDATION 1771 N STREET NW WASHINGTON DC 200362800 521866840 501(C)(3) 5500 TO ASSIST NAB'S COMMITMENT TO EDUCATION AND EXCELLENCE IN THE DIVERSITY AND COMMUNITY EFFORTS OF THE BROADCASTING INDUSTRY. WILLIAM JESSUP UNIVERSITY 2121 UNIVERSITY AVE ROCKLIN CA 95765 941279803 501(C)(3) 8000 TO SUPPORT WJU IN ASSISTING STUDENTS TO THRIVE SPIRITUALLY, RECEIVE A QUALITY EDUCATION AND BE EXCEPTIONALLY EMPLOYABLE. 6 0 PART I, LINE 2: EACH RECIPIENT CHARITY MUST HAVE QUALIFIED PUBLIC CHARITY STATUS AND RECEIVE BOARD APPROVAL. 1 X X X X X 1 0 0 0 0 0 0 1 0 MICHAEL NOVAK CEO AND PRESIDENT TO DECEMBER 363015 0 157500 0 13536 0 10500 0 19216 0 563767 0 0 0 DAVID PIERCE CHIEF CREATIVE OFFICER 258752 0 30000 0 12993 0 11048 0 26647 0 339440 0 0 0 ALAN MASON PRESIDENT STARTING IN DECEMBER 263102 0 35000 0 13552 0 11123 0 19166 0 341943 0 0 0 ERIC MOSER CHIEF FINANCIAL OFFICER 218139 0 35000 0 18040 0 9544 0 27490 0 308213 0 0 0 DAVID ATKINSON VP OF FINANCE/TREASURER 170327 0 1579 0 21543 0 7778 0 26563 0 227790 0 0 0 JOE MILLER VP SIGNAL DEVELOPMENT 251646 0 1628 0 2298 0 10405 0 27490 0 293467 0 0 0 RANDY RICH VP OF MINISTRY RELATIONS 206894 0 1602 0 21608 0 9335 0 19294 0 258733 0 0 0 STACIE FORD GENERAL COUNCEL/SECRETARY 184546 0 12500 0 1295 0 5558 0 6333 0 210232 0 0 0 JANET CHERRY CHIEF PEOPLE OFFICER 186179 0 12500 0 7168 0 7873 0 27444 0 241164 0 0 0 SAM WALLINGTON VP OF ENGINEERING 186031 0 1360 0 7175 0 7857 0 27428 0 229851 0 0 0 RANDALL BADEAUX DIRECTOR OF PROGRAMMING 189429 0 8579 0 4283 0 7804 0 27425 0 237520 0 0 0 WILLIAM LYONS PRINCIPAL DATA SCIENTIST 165987 0 1579 0 2335 0 6960 0 19234 0 196095 0 0 0 EDWARD LENANE DIRECTOR OF NATIONAL EVENTS 141138 0 1430 0 15307 0 6390 0 18878 0 183143 0 0 0 JOHN LOPEZ VP OF CHANGE 153392 0 1579 0 8465 0 6464 0 6288 0 176188 0 0 0 SCOTT SMITH K-LOVE PRGRAMING - ON AIR TALENT 142725 0 1579 0 7064 0 6122 0 27361 0 184851 0 0 0 PART I, LINE 4A KEVIN BLAIR RECEIVED A SEVERANCE PAYMENT OF $138,000. BRIAN BURGER RECEIVED A SEVERANCE PAYMENT OF $164,412. PART I, LINE 7 THE ORGANIZATION PROVIDED A DISCRETIONARY BONUS TO MIKE NOVAK, CEO. A COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTHORITY 840896727 2003-11-13 6800000 HEADQUARTERS ACQUISITION 0 0 0 B TOWN OF MORRISON COLORADO 846002971 2003-12-30 14500000 STATION ACQUISITION 0 0 0 C PUBLIC FINANCE AUTHORITY 273866124 2013-10-31 25809600 REFINANCE BONDS AND OTHER DEBT 0 0 0 D PUBLIC FINANCE AUTHORITY 273866124 2014-07-31 18454372 CONVERT TAXABLE BONDS 0 0 0 A 5616127 6800000 6800000 2003 0 0 1 1 B 11903542 14500000 290000 14210000 2003 0 0 1 1 C 15485760 25809600 330341 25479259 2013 1 0 1 1 D 9769959 18454372 18454372 2014 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 1 0 0 0 1 D 0 0 0 1 1 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 ISSUER NAME: TOWN OF MORRISON, COLORADO DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 ISSUER NAME: PUBLIC FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 ISSUER NAME: PUBLIC FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/09/2014 ROBERT A FOGAL FOUNDER ACQUISITION OF A RADIO STATION TO PROMOTE THE GOSPEL, BY FOUNDER. X 100000 119295 1 0 1 ROBERT A FOGAL FOUNDER ACQUISITION OF A RADIO STATION TO PROMOTE THE GOSPEL, BY FOUNDER. X 40000 40000 0 0 1 159295 KATHRYN W MIREE & ASSOCIATES INC DIRECTOR 150505 CONSULTING RELATED TO THE DEVELOPMENT, STRUCTURE AND LEADERSHIP FOR THE NEW DONOR ENGAGEMENT DEPARTMENT, WHICH WAS PERFORMED PRIOR TO ASSUMING THE DIRECTOR ROLE. 0 X 22 155693 FAIR MARKET VALUE 0 1 0 FORM 990, PART III, LINE 2 THE DARE TO DREAM SCHOOL ASSEMBLY PROGRAM ADDRESSES THE ONGOING CHALLENGES FACING THE YOUTH OF TODAY. THE RELIGIOUSLY NEUTRAL AND BIBLICALLY-BASED PRESENTATION REMINDS KIDS THAT THEIR CHOICES TODAY WILL IMPACT THEIR LIVES TOMORROW. STUDENTS ARE ENCOURAGED TO SURROUND THEMSELVES WITH POSITIVE INFLUENCES, RESIST NEGATIVE PEER PRESSURES AND TO MOVE FORWARD BY STAYING TRUE TO THE DREAMS AND GOALS PLACED ON THEIR HEARTS. THIS SERVICE IS OFFERED AT NO CHARGE TO THE SCHOOL AND SERVES THE COMMUNITY UNDER THE UMBRELLA OF THE AIR1 NETWORK. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS COMPLETED BY AN OUTSIDE ACCOUNTING FIRM. THEREAFTER, THE FORM 990 IS REVIEWED INTERNALLY BY MEMBERS OF THE ACCOUNTING DEPARTMENT, SENIOR MANAGEMENT AND OUTSIDE LEGAL COUNSEL. ONCE THEIR QUESTIONS ARE RESOLVED, THE DOCUMENT IS DISTRIBUTED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW. WHEN THEIR REVIEW IS COMPLETE, THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE AWARE OF THE POLICY ON CONFLICTS OF INTEREST AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS. ONCE THE CONFLICT IS DISCLOSED, THE FULL BOARD, LESS THE CONFLICTED MEMBER, WILL DETERMINE THE APPROPRIATE ACTION TO BE TAKEN. ADDITIONALLY, EMPLOYEES, AT THE TIME OF THEIR EMPLOYMENT, ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT THAT IMPOSES AN ON-GOING OBLIGATION TO DISCLOSE ANY CONFLICTS THAT MIGHT ARISE. IN THE EVENT AN EMPLOYEE HAS A POTENTIAL CONFLICT OF INTEREST, THE POTENTIAL CONFLICT IS RAISED TO THE GENERAL COUNSEL, AND APPROPRIATE MEASURES ARE TAKEN. IN THE CASE OF AN EMPLOYEE WITH A FINANCIAL INTEREST IN A VENDOR THAT DOES BUSINESS WITH THE MINISTRY, THE TRANSACTION IS REVIEWED BY DISINTERESTED MEMBERS OF EXECUTIVE MANAGEMENT, AND IN APPROPRIATE CASES, COMPETITIVE BIDS ARE OBTAINED TO ASSURE THAT THE TRANSACTION IS FAIR AND EQUITABLE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO AND CFO IS UNDER THE DIRECTION OF THE INDEPENDENT BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DELIBERATES IN EXECUTIVE SESSION (WITHOUT THE CEO AND CFO PRESENT) TO APPROVE THE COMPENSATION OF THE CEO AND CFO. THE COMPENSATION OF OFFICERS AND OTHER KEY EMPLOYEES IS ESTABLISHED BY THE CEO AND CFO AND APPROVED BY THE BOARD. COMPARABILITY STUDIES OF MARKET COMPENSATION LEVELS ARE CONDUCTED FOR EACH OF THESE POSITIONS AND REVIEWED AND APPROVED BY THE BOARD'S COMPENSATION COMMITTEE. THE PROCESS WAS LAST UNDERTAKEN IN 2016. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS AND CONFLICTS OF INTEREST POLICY, AS WELL AS OTHER PERTINENT DOCUMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE AS WELL AS GUIDESTAR'S AND ECFA'S WEBSITES. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. 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