2013-11-15T15:20:12-06:00 2012-12-31 680251243 CAMPBELL TAYLOR & COMPANY 3741 DOUGLAS BLVD SUITE 350 ROSEVILLE CA 95661 990 2012-01-01 952822367 CALIFORNIA DENTAL ASSOCIATION CALI 9165545307 PO BOX 13749 SACRAMENTO CA 958534749 ROBERT SPINELLI 9165545307 2013-11-12 1 CHRISTOPHER A WASHBURN CPA P00111127 9169293680 2012 2016-03-07 17:11:31Z ROBERT SPINELLI 1201 K STREET SACRAMENTO CA 95814 25562290 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 49 153 620 678468 -179356 0 0 17798552 16647352 775260 922410 1348580 1502790 19922392 19072552 80534 102043 0 0 9467386 10247348 0 0 0 12613273 10522086 22161193 20871477 -2238801 -1798925 201348284 200776803 8596378 9045835 192751906 191730968 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 42,000. 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 22,000. 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 1 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 1 192 0 1 153 1 1 1 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 WILLIAM W EVANS DMD MD 1.00 X 0 0 0 ROBERT E GILLIS JR DMD MD 1.00 X 0 0 0 M SALEH KHOLAKI DDS 1.00 X 0 0 0 HOWARD H PARK DMD MD 1.00 X 0 0 0 SHARINE V THENARD DDS 1.00 X 0 0 0 BELINDA L BALAIS DMD 1.00 X 0 0 0 ELIZABETH A DEMICHELIS DDS 1.00 X 0 0 0 ROBERT A GANDOLA DDS 1.00 X 0 0 0 GARY N HERMAN DDS 1.00 X 0 0 0 ALAN W HOFFMAN DDS 1.00 X 0 0 0 JASON L JETER DDS 1.00 X 0 0 0 ROBERT D LYNDS DDS 1.00 X 0 0 0 NATASHA A LEE DDS 1.00 X 0 0 0 WILLIAM T MEYER DDS 1.00 X 0 0 0 M SADEGH NAMAZIKHAH DMD 1.00 X 0 0 0 W THOMAS PELTON DDS 1.00 X 0 0 0 PARISA ZARBAFIAN DDS 1.00 X 0 0 0 JOHN E BOLAND III DDS MSD 1.00 X 0 0 0 DAVE FAMILI DDS 1.00 X 0 0 0 CURTIS D RAFF DDS 1.00 X 0 0 0 ALAN R STEIN DDS 1.00 X 0 0 0 JANICE M SUGIYAMA DDS 1.00 X 0 0 0 KENNETH G WALLIS DDS 1.00 X 0 0 0 STEVEN C FONG DDS 1.00 X 0 0 0 KEVIN R FRAWLEY DDS 1.00 X 0 0 0 JEFFREY T JONES DDS 1.00 X 0 0 0 THOMAS E LENHART II DMD 1.00 X 0 0 0 GERALYN M MENOLD DDS 1.00 X 0 0 0 ELIZABETH A VAN TASSELL DDS 1.00 X 0 0 0 NARENDRA G VYAS DDS 1.00 X 0 0 0 SCOTT R ADISHIAN DDS 1.00 X 0 0 0 MICHAEL P BELLUSCIO DDS 1.00 X 0 0 0 RICHARD T KAO DDS 1.00 X 0 0 0 KEVIN M KEATING DDS 1.00 X 0 0 0 JANICE G SCOTT DDS 1.00 X 0 0 0 W CRAIG NOBLETT DDS 1.00 X 0 0 0 ROBERT E REED DDS 1.00 X 0 0 0 DOUGLAS N CHRISTIANSEN DDS 1.00 X 0 0 0 GERALD L DANIELSON DDS 1.00 X 0 0 0 MICHAEL W MARSHALL DDS 1.00 X 0 0 0 GERALD M MIDDLETON DDS 1.00 X 0 0 0 BERT D ROULEAU DMD 1.00 X 0 0 0 VALERIE M GODFREY DDS 1.00 X 0 0 0 ANDREW P SODERSTROM DDS 15.00 X 22917 0 0 LINDSEY A ROBINSON DDS 15.00 X 47917 0 0 CLELAN G EHRLER DDS 15.00 X X 35417 0 0 JAMES D STEPHENS DDS 15.00 X X 35417 0 0 DANIEL G DAVIDSON DMD 15.00 X X 71250 0 0 WALTER G WEBER DDS 15.00 X X 35417 0 0 KENNETH G WALLIS DDS 15.00 X X 3333 0 0 PETER DUBOIS 32.00 8.00 X 526393 0 30613 ELIZABETH SNOW 32.00 8.00 X 351830 0 28852 ROBERT SPINELLI 18.00 22.00 X 287724 0 43942 CATHY MUDGE 8.00 32.00 X 81500 151356 27761 ALISON SANDMAN 22.00 18.00 X 219889 0 34644 DAVID LAMAR 18.00 22.00 X 201558 0 25768 JENNIFER GEORGE 20.00 20.00 X 204364 0 20957 LYNN MARKS 19.00 21.00 X 195919 0 35725 KEVIN ROACH 11.00 29.00 X 190034 0 35317 JUDITH BABCOCK 40.00 X 163860 0 23233 DEBORAH IRWIN 40.00 X 144901 0 36715 POLIN CHAN 21.00 19.00 X 130998 0 16776 COREY GERHARD 40.00 X 131032 0 24333 CARRIE GORDON 40.00 X 163652 0 33471 DAWN ALSPAUGH 18.00 22.00 X 206184 0 0 3451506 151356 418107 30 0 1 0 POLITICAL SOLUTIONS 1414 K STREET 400 SACRAMENTO CA 95814 GOVERNMENT RELATIONS 260000 NOTEWARE GOVERNMENT RELATIONS 1201 K STREET 1030 SACRAMENTO CA 95814 GOVERNMENT RELATIONS 164335 MAKAR ANAHEIM-ANAHEIM HILTON 777 CONVENTION WAY ANAHEIM CA 92802 ACCOMODATIONS 128079 JACKSON HOLE GROUP LLC 100 SPEAR ST STE 935 SAN FRANCISCO CA 94105 CONSULTANT SERVICES 124472 4 MEMBERSHIP DUES 900099 9009834 9009834 SEMINAR OR TRADESHOW INCOME 900099 6434784 6434784 PUBLICATIONS 511120 1155089 358494 796595 RENTAL INCOME - CDAF 531120 47645 47645 16647352 679675 1419 678256 744038 744038 1208717 998434 210283 210283 -118666 328949 5734039 5430424 60880 303615 -60880 242735 -60880 303615 SPONSORSHIP REVENUE 511190 337314 337314 MISCELLANEOUS REVENUE 900099 211155 60000 151155 548469 19072552 15850757 678468 2543327 102043 3131237 4820887 435267 1297373 562584 95470 36905 895166 237396 767113 605138 2071040 1622475 1856916 509267 266254 PRINTING & PUBLICATIONS 826722 BANK CHARGES 525682 TRAINING & TUITION 48069 INCOME TAX -5055 163528 20871477 4882755 6432530 1055395 955246 808571 825167 12482151 7683338 4467373 4798813 23833937 24007631 165136236 162636607 1164017 1120809 201348284 200776803 4590582 4635045 4012481 4429678 -6685 -18888 8596378 9045835 X 192751906 191730968 192751906 191730968 201348284 200776803 X -1798925 471344 306643 X X 0 1 X 1 0 0 0 0 0 0 0 0 0 CALIF DENTAL PAC 1201 K ST 15TH FL SACRAMENTO CA 95814 237090703 0 1794448 0 0 0 9009834 796432 796432 1430762 -634330 1468471 1468471 1697557 681677 1015880 4170737 3312053 858684 5145386 3689608 1455778 4798813 162636607 F 162636607 DEFERRED INCOME TAX -21761 DUE TO RELATED PARTIES 2873 -18888 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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) 242791 DENTAL CARE THE CHILDRENS DENTAL HEALTH PROJECT 1020 19TH ST NW STE 400 WASHINGTON DC DC 20036 061561317 501(C)(3) 10000 DENTAL CARE FOR CHILDREN PEW CHARITABLE TRUSTS 901 E STREET NW 10TH FLOOR WASHINGTON DC DC 20004 562307147 501(C)(3) 10000 CAMPAIGN FOR DENTAL HEALTH NEW YORK STATES DENTAL 20 CORPORATE WOODS BLVD 602 ALBANY NY 12211 141434154 501(C)(3) 30000 DISASTER (HURRICANE) RELIEF NEW JERSEY DENTAL ASSOCIATION ONE DENTAL PLAZA PO BOX 6020 NORTH BRUNSWICK NJ 08902 210606618 501(C)(3) 30000 DISASTER (HURRICANE) RELIEF 5 0 X X 1 1 X X X X X 0 0 0 PETER DUBOIS 436693 0 77700 0 12000 0 17350 0 13263 0 557006 0 0 0 ELIZABETH SNOW 297830 0 54000 0 0 0 17350 0 11502 0 380682 0 0 0 ROBERT SPINELLI 245924 0 41800 0 0 0 17350 0 26592 0 331666 0 0 0 CATHY MUDGE 71262 151356 10238 0 0 0 5691 10568 4026 7476 91217 169400 0 0 ALISON SANDMAN 196489 0 23400 0 0 0 15385 0 19259 0 254533 0 0 0 DAVID LAMAR 185258 0 16300 0 0 0 3746 0 22022 0 227326 0 0 0 JENNIFER GEORGE 181964 0 22400 0 0 0 14297 0 6660 0 225321 0 0 0 LYNN MARKS 172669 0 23250 0 0 0 13703 0 22022 0 231644 0 0 0 KEVIN ROACH 169034 0 21000 0 0 0 13295 0 22022 0 225351 0 0 0 JUDITH BABCOCK 148260 0 15600 0 0 0 4912 0 18321 0 187093 0 0 0 DEBORAH IRWIN 128651 0 16250 0 0 0 10123 0 26592 0 181616 0 0 0 COREY GERHARD 131032 0 0 0 0 0 9165 0 15168 0 155365 0 0 0 CARRIE GORDON 163652 0 0 0 0 0 11449 0 22022 0 197123 0 0 0 DAWN ALSPAUGH 206184 0 0 0 0 0 0 0 0 0 206184 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: BOOK PASSTHROUGH LOSS ADJUSTMENT 306,643. 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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