2016-11-15T16:09:32-06:00 2015-12-31 680251243 CAMPBELL TAYLOR & COMPANY 3741 DOUGLAS BLVD SUITE 350 ROSEVILLE CA 95661 990 2015-01-01 952822367 CALIFORNIA DENTAL ASSOCIATION CALI 9165545307 PO BOX 13749 SACRAMENTO CA 958534749 KEVIN ROACH CFO 9165545307 2016-10-31 1 CHRISTOPHER A WASHBURN CPA P00111127 9169293680 2015 2017-02-10 21:41:12Z KEVIN ROACH 1201 K STREET SACRAMENTO CA 95814 32133470 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 43 181 0 824062 0 0 0 18601643 18767629 707986 653604 2148962 3216124 21458591 22637357 49219 44630 0 0 11885187 10544102 0 0 0 17301665 14507030 29236071 25095762 -7777480 -2458405 247354925 242693381 11468069 9550025 235886856 233143356 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 41,904. 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 22,420. 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 1 205 0 1 181 1 1 1 0 0 0 0 0 X 49 43 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 SHARINE V THENARD DDS MS TRUSTEE 1.00 X 0 0 0 DAVID ANSON DDS TRUSTEE 1.00 X 0 0 0 MICHAEL CADRA DMD MD TRUSTEE 1.00 X 0 0 0 ADRIAN CARRINGTON DDS TRUSTEE 1.00 X 0 0 0 ALAN CASCIO DDS TRUSTEE 1.00 X 0 0 0 MARTIN COURTNEY DDS TRUSTEE 1.00 X 0 0 0 RICHARD W BARNES DDS TRUSTEE 1.00 X 0 0 0 JEAN CREASEY DDS TRUSTEE 1.00 X 0 0 0 NATASHA A LEE DDS SECRETARY 15.00 X X 40000 0 0 GAIL DUFFALA DDS TRUSTEE 1.00 X 0 0 0 ALAN FELSENFELD DDS TRUSTEE 1.00 X 0 0 0 SAM KENNEDY DDS TRUSTEE 1.00 X 0 0 0 PARISA ZARBAFIAN DDS TRUSTEE 1.00 X 0 0 0 NAVA FATHI DDS TRUSTEE 1.00 X 0 0 0 IRENE V HILTON DDS TRUSTEE 1.00 X 0 0 0 M SALEH KHOLAKI DDS TRUSTEE 1.00 X 0 0 0 GEORGE A MARANON TRUSTEE 1.00 X 0 0 0 CARLIZA MARCOS DDS TRUSTEE 1.00 X 0 0 0 RICHARD J NAGY DDS TRUSTEE 1.00 X 0 0 0 STEVEN C FONG DDS TRUSTEE 1.00 X 0 0 0 KEVIN R FRAWLEY DDS TRUSTEE 1.00 X 0 0 0 JEFFREY T JONES DDS TRUSTEE 1.00 X 0 0 0 THOMAS E LENHART II DMD FICDFACD TRUSTEE 1.00 X 0 0 0 GERALYN M MENOLD DDS TRUSTEE 1.00 X 0 0 0 ELIZABETH A VAN TASSELL DDS TRUSTEE 1.00 X 0 0 0 NARENDRA G VYAS DDS TRUSTEE 1.00 X 0 0 0 JOHN K HALL DDS TRUSTEE 1.00 X 0 0 0 TERRENCE W JONES DDS TRUSTEE 1.00 X 0 0 0 BRENDA J BUZBY DDS TRUSTEE 1.00 X 0 0 0 MARK C FAGAN DDS TRUSTEE 1.00 X 0 0 0 STEPHEN M LOJESKI TRUSTEE 1.00 X 0 0 0 ARIANE R TERLET TRUSTEE 1.00 X 0 0 0 CRAIG S YARBOROUGH DDS SPEAKER OF THE HOUSE 15.00 X X 30000 0 0 DOUGLAS N CHRISTIANSEN DDS TRUSTEE 1.00 X 0 0 0 GERALD L DANIELSON DDS TRUSTEE 1.00 X 0 0 0 MICHAEL W MARSHALL DDS TRUSTEE 1.00 X 0 0 0 GERALD M MIDDLETON DDS TRUSTEE 1.00 X 0 0 0 BERT D ROULEAU DMD TRUSTEE 1.00 X 0 0 0 VALERIE M GODFREY DDS TRUSTEE 1.00 X 0 0 0 MELANIE PARKER DDS TRUSTEE 1.00 X 0 0 0 KENNETH G WALLIS DDS PRESIDENT ELECT 15.00 X X 55000 0 0 SANJAY PATEL DDS TRUSTEE 1.00 X 0 0 0 JAMES D STEPHENS DDS PAST PRESIDENT 15.00 X X 30000 0 0 KEVIN M KEATING DDS TREASURER 15.00 X X 40000 0 0 WALTER G WEBER DDS PRESIDENT 15.00 X X 80000 0 0 LYNN SAYRE-CARSTAIRS DMD TRUSTEE 1.00 X 0 0 0 WILLIAM W EVANS DMD MD TRUSTEE 1.00 X 0 0 0 CHARLOTTE SENSENY DMD TRUSTEE 1.00 X 0 0 0 KERRY K CARNEY DDS EDITOR 15.00 X X 40000 0 0 CLELAN EHRLER DDS VICE PRESIDENT 15.00 X X 40000 0 0 SCOTT SMITH DDS TRUSTEE 1.00 X 0 0 0 PETER DUBOIS EXECUTIVE DIRECTOR/CEO 18.00 22.00 X 428301 230624 35051 KEVIN ROACH CHIEF FINANCE OFFICER 13.00 27.00 X 243657 0 42680 CATHY MUDGE VP COMMUNITY AFFAIRS 19.00 21.00 X 131154 131154 30322 ALISON SANDMAN GENERAL COUNSEL 22.00 18.00 X 262423 0 39855 JENNIFER GEORGE VICE PRESIDENT - MARKETING 22.00 18.00 X 277614 0 25846 CARRIE GORDON CHIEF STRATEGIC OFFICER 40.00 X 235380 0 39509 THOMAS OSTEEN VP INFORMATION TECHNOLOGY 15.00 25.00 X 85994 0 7000 AMII BARNARD-BAHN CHIEF ADMIN OFFICER 40.00 X 237132 0 28428 LYNN MARKS VP HUMAN RESOURCES 15.00 25.00 X 208812 0 28622 ANDERS BJORK DIRECTOR, MARKET RESEARCH 22.00 18.00 X 178075 0 38090 DEBORAH IRWIN VP MEETINGS AND CONVENTION 40.00 X 167762 0 34760 MICHAEL PONTILLO DIRECTOR, PROJECT MANAGEMENT 13.00 27.00 X 173208 0 36125 STEPHEN BROWN CORPORATE COUNSEL 22.00 18.00 X 156616 0 36600 BRIAN BURCH CREATIVE DIRECTOR, MARKETI 22.00 18.00 X 145441 0 25542 POLIN CHAN AVP, SYSTEMS 19.00 21.00 X 143505 0 18830 KRISTINE SHERIDAN DIRECTOR, MARKETING 22.00 18.00 X 151066 0 27461 GAYLE MATHE DIRECTOR OF POLICY DEVELOPMENT 40.00 0.00 X 137750 0 23647 ELIZABETH SNOW FORMER CHIEF OPERATING OFFICER 40.00 0.00 X 323077 0 0 4041967 361778 518368 17 1 1 0 ARNOLD & PORTER LLC PO BOX 37116 BALTIMORE MD 21297 CONSULTING SERVICES 926523 SMG FOOD & BEVERAGE LLC 5TH FLOOR 747 HOWARD ST SAN FRANCISCO CA 94103 CATERING 300597 POLITICAL SOLUTIONS 1414 K STREET 400 SACRAMENTO CA 95814 GOVERNMENT RELATIONS 211547 MAKAR ANAHEIM-ANAHEIM HILTON 777 CONVENTION WAY ANAHEIM CA 92802 ACCOMODATIONS 184353 CROWE-HORWATH LLP 320 E JEFFERSON BLVD SOUTH BEND IN 46624 AUDIT SERVICE 120400 5 MEMBERSHIP DUES 900099 9677544 9677544 SEMINAR OR TRADESHOW INCOME 900099 8014033 8014033 PUBLICATIONS 511120 1049429 351591 697838 RENTAL INCOME - CDAF 531120 26623 26623 18767629 669168 2485 666683 696830 696830 1468499 1066272 402227 402227 95295 306932 8414277 8398285 31556 15992 -31556 -15564 -31556 15992 NON-RECURRING INSURANCE RECOVERY 900099 1307529 1307529 MISCELLANEOUS REVENUE 900099 433906 60000 373906 SPONSORSHIP REVENUE 511190 375632 375632 2117067 22637357 18069791 824062 3743504 44630 3708578 4542408 436858 1280589 575669 1050698 1180658 50604 215330 830938 1152333 2099442 1701094 2588973 1545076 327815 PRINTING & PUBLICATIONS 646795 BANK CHARGES 553408 OTHER EXPENSE 350462 RECRUITING EXPENSE 102483 110921 25095762 6248741 5016487 1484297 4279568 1093714 919307 16169733 10761983 6163454 5407750 30109279 27413243 201534924 199069739 720516 587287 247354925 242693381 7645930 5118115 3818336 4372065 3803 59845 11468069 9550025 X 235886856 233143356 235886856 233143356 247354925 242693381 X -2458405 -6185229 5900133 X X 0 1 X 1 0 0 0 0 0 0 0 CALIF DENTAL PAC 1201 K ST 15TH FL SACRAMENTO CA 95814 237090703 2729646 0 0 0 9580781 1180658 3297360 4478018 1569332 2908686 1468471 1468471 1722930 872655 850275 5638570 4478514 1160056 7339762 5410814 1928948 5407750 199069739 F 199069739 DUE TO RELATED PARTIES 79053 DEFERRED INCOME TAX -19208 59845 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 CALIFORNIA DENTAL ASSOCIATION FOUNDATION 1201 K STREET SACRAMENTO CA 95814 680411536 501(C)(3) 103032 DENTAL CARE CENTER FOR ORAL HEALTH 520 3RD ST 108 OAKLAND CA 94607 943000350 501(C)(3) 25000 CAMPAIGN FOR DENTAL HEALTH ASIAN PACIFIC AMERICAN LEADERSHIP FOUNDATION 1020 12TH ST STE 406 SACRAMENTO CA 95814 134277572 501(C)(3) 10000 DENTAL CARE CSU FOUNDATION 401 GOLDEN SHORE 6TH FLOOR LONG BEACH CA 908024210 956123757 501(C)(3) 10000 DENTAL CARE NYU COLLEGE OF DENTISTRY RM 1017 W DENTAL CENTER 421 FIRST AVE NEW YORK NY 10010 135562308 501(C)(3) 15000 CAMPAIGN FOR DENTAL HEALTH SAVE LIVES CALIFORNIA 555 CAPITOL MALL STE 1425 SACRAMENTO CA 95814 463001004 501(C)(3) 100000 FUNDING FOR TOBACCO ISSUES IN CALIFORNIA 8 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 352251 189674 68250 36750 7800 4200 11668 6283 11115 5985 451084 242892 0 0 KEVIN ROACH CHIEF FINANCE OFFICER 216357 0 27300 0 0 0 17036 0 25644 0 286337 0 0 0 CATHY MUDGE VP COMMUNITY AFFAIRS 116529 116529 14625 14625 0 0 8147 8147 7014 7014 146315 146315 0 0 ALISON SANDMAN GENERAL COUNSEL 229423 0 33000 0 0 0 16815 0 23040 0 302278 0 0 0 JENNIFER GEORGE VICE PRESIDENT - MARKETING 233614 0 44000 0 0 0 17950 0 7896 0 303460 0 0 0 CARRIE GORDON CHIEF STRATEGIC OFFICER 208056 0 27324 0 0 0 16469 0 23040 0 274889 0 0 0 AMII BARNARD-BAHN CHIEF ADMIN OFFICER 237132 0 0 0 0 0 0 0 28428 0 265560 0 0 0 LYNN MARKS VP HUMAN RESOURCES 182562 0 26250 0 0 0 14594 0 14028 0 237434 0 0 0 ANDERS BJORK DIRECTOR, MARKET RESEARCH 178075 0 0 0 0 0 12446 0 25644 0 216165 0 0 0 DEBORAH IRWIN VP MEETINGS AND CONVENTION 148162 0 19600 0 0 0 11720 0 23040 0 202522 0 0 0 MICHAEL PONTILLO DIRECTOR, PROJECT MANAGEMENT 173208 0 0 0 0 0 10481 0 25644 0 209333 0 0 0 STEPHEN BROWN CORPORATE COUNSEL 156616 0 0 0 0 0 10956 0 25644 0 193216 0 0 0 BRIAN BURCH CREATIVE DIRECTOR, MARKETI 145441 0 0 0 0 0 10158 0 15384 0 170983 0 0 0 POLIN CHAN AVP, SYSTEMS 143505 0 0 0 0 0 10022 0 8808 0 162335 0 0 0 KRISTINE SHERIDAN DIRECTOR, MARKETING 151066 0 0 0 0 0 6461 0 21000 0 178527 0 0 0 GAYLE MATHE DIRECTOR OF POLICY DEVELOPMENT 137750 0 0 0 0 0 9619 0 14028 0 161397 0 0 0 ELIZABETH SNOW FORMER CHIEF OPERATING OFFICER 323077 0 0 0 0 0 0 0 0 0 323077 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 ARE SUBJECT TO RATIFICATION BY THE HOUSE OF DELEGATES. FORM 990, PART VI, SECTION B, LINE 11 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 PARNTER 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 5,900,133. 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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