JEFFERSON COUNTY COUNCIL ON AGING INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: JEFFERSON COUNTY COUNCIL ON AGING INC (EIN 31-1130408)
Tax period: 2011-10-01 to 2012-09-30
Filed: 2013-02-13
IRS object ID: 201340459349301509
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-02-13T17:21:00-05:00	Timestamp
Tax Period End Date	2012-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GREGORY CAUDILL CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	725 5TH STREET	AddressLine1
City	PORTSMOUTH	City
State	OH	State
ZIP Code	45662	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	311130408	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JEFFERSON COUNTY COUNCIL ON AGING INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JEFF	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	103 WEST FIFTH AVENUE	AddressLine1
City	RANSON	City
State	WV	State
ZIP Code	25438	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	AMY WELLMAN	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	3047247110	Phone
Date Signed	2013-02-12	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	JEFFERSON COUNTY COUNCIL ON AGING INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	AMY WELLMAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	103 WEST FIFTH AVENUE	AddressLine1
City	RANSON	City
State	WV	State
ZIP Code	25438	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2222093	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1985	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE IN HOME SERVICES PARA-NURSING IN HOME SERVICES NUTRITIONAL MEALS TRANSPORTATION AND OTHER VARIOUS SERVICES TO THE ELDERLY OF JEFFERSON AND BERKELEY COUNTIES IN WEST VIRGINIA	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	885603	ContributionsGrantsPriorYear
Contributions Grants Current Year	881907	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1182409	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1339061	ProgramServiceRevenueCY
Investment Income Prior Year	1025	InvestmentIncomePriorYear
Investment Income Current Year	1125	InvestmentIncomeCurrentYear
Other Revenue Prior Year	165	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	2069202	TotalRevenuePriorYear
Total Revenue Current Year	2222093	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1427503	SalariesEtcPriorYear
Salaries Etc Current Year	1440672	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	685582	OtherExpensePriorYear
Other Expenses Current Year	790426	OtherExpensesCurrentYear
Total Expenses Prior Year	2113085	TotalExpensesPriorYear
Total Expenses Current Year	2231098	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-43883	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-9005	RevenuesLessExpensesCY
Total Assets BOY	1955279	TotalAssetsBOY
Total Assets EOY	1995082	TotalAssetsEOY
Total Liabilities BOY	76847	TotalLiabilitiesBOY
Total Liabilities EOY	125655	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1878432	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1869427	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE IN HOME SERVICES PARA-NURSING SERVICES NUTRITIONAL MEALS TRANSPORTATION AND OTHER VARIOUS SERVICES TO THE ELDERLY OF JEFFERSON AND BERKLEY COUNTIES IN WEST VIRGINIA	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1533372	Expense
Grants	750617	Grants
Revenue	1339061	Revenue
Description	IN FY 12 JEFFERSON COUNTY COUNCIL ON AGING INC. CONTINUES TO PROVIDE IN HOME SERVICES PARA-NURSING IN HOME SERVICES NUTRITIONAL MEALS TRANSPORTATION AND OTHER VARIOUS SERVICES TO THE ELDERLY OF JEFFERSON AND BERKELEY COUNTIES LOCATED IN WEST VIRGINIA.	Description
Total Program Service Expense	1533372	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	WV	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SARAH PIERSON	NamePerson
Telephone Number	3047247109	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	103 WEST FIFTH STREET	AddressLine1
City	RANSON	City
State	WV	State
ZIP Code	25438	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
MARY ANDREA WARD
PRESIDENT OF BOARD	2	X	0	0	0
SUE WATSON
VICE PRESIDENT	2	X	0	0	0
PATSY NOLAN
BOARD MEMBER	2	X	0	0	0
JIMMY PIERSON
BOARD MEMBER	2	X	0	0	0
DALE SHAFFER
BOARD MEMBER	2	X	0	0	0
MIKE SHEPP
BOARD MEMBER	2	X	0	0	0
DALE MANUEL
BOARD MEMBER	2	X	0	0	0
CHARLES KLINE
BOARD MEMBER	2	X	0	0	0
TONI MILBOURNE
BOARD MEMBER	2	X	0	0	0
AMY WELLMAN
EXECUTIVE DIRECTOR	2		50901	0	0	X
SARAH PIERSON
FINANCE DIRECTOR	2		38167	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	89068	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	750617	GovernmentGrants
All Other Contributions	131290	AllOtherContributions
Total Contributions	881907	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROJECT INCOME LUNCH & TRANSPORTATION	812990	1253583	1253583
CONTRACTUAL REVENUE	812990	85478	85478

Field	Value	IRS element (for citing)
Total Program Service Revenue	1339061	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1125	TotalRevenueColumn
Exclusion	$1,125	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2222093	TotalRevenueColumn
Related Or Exempt Function Income	1339061	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,125	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	103355	Total
Management And General	103355	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	981178	Total
Program Services	981178	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	124143	Total
Program Services	111729	ProgramServices
Management And General	12414	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	231996	Total
Program Services	208796	ProgramServices
Management And General	23200	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	11750	Total
Program Services	11750	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	36869	Total
Management And General	36869	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	91707	Total
Management And General	91707	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	12987	Total
Management And General	12987	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
TRANSPORTATION	34014	23470	10544
COMMUNICATION AND UTILITIES	23202	20186	3016
RAW FOOD	75913	75913
GENERAL AND ADMINISTRATIVE	392484		392484

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	111500	Total
Program Services	100350	ProgramServices
Management And General	11150	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2231098	Total
Program Services	1533372	ProgramServices
Management And General	697726	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	560330	BOY
EOY	573804	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	208769	BOY
EOY	243578	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1878073	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	700373	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1186180	BOY
EOY	1177700	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1955279	BOY
EOY	1995082	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	69728	BOY
EOY	119842	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	7119	BOY
EOY	5813	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	76847	BOY
EOY	125655	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1878432	BOY
EOY	1869427	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1878432	BOY
EOY	1869427	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1955279	BOY
EOY	1995082	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-9005	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi
Contrib By Controlling Individual	false	ContribByControllingIndividual
Contribution By Related Party	false	ContributionByRelatedParty
Contrib By35 Controlled Entity	false	ContribBy35ControlledEntity

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	653916	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	794258	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	853826	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	885603	CurrentTaxYearMinus1Year
Current Tax Year	881907	CurrentTaxYear
Total	4069510	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	653916	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	794258	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	853826	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	885603	CurrentTaxYearMinus1Year
Current Tax Year	881907	CurrentTaxYear
Total	4069510	Total

Field	Value	IRS element (for citing)
Public Support Total170	4069510	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12329	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2749	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1275	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1025	CurrentTaxYearMinus1Year
Current Tax Year	1125	CurrentTaxYear
Total	18503	Total

Field	Value	IRS element (for citing)
Total Support	4088013	TotalSupport
Gross Receipts From Admissions Etc	1339061	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	.00995	PublicSupportPertcentage170
Public Support Pertcent Prior Year	.00992	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Percentage509	0.0	PublicSupportPercentage509
Prior Year Support Percentage	0.0	PriorYearSupportPercentage
Investment Income Percentage	0.0	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.0	PriorYrInvestIncomePercentage

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	238965	InvestmentCostOrOtherBasis
Book Value	238965	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	1158045	InvestmentCostOrOtherBasis
Depreciation	555733	Depreciation
Book Value	602312	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	140667	InvestmentCostOrOtherBasis
Depreciation	45938	Depreciation
Book Value	94729	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	340396	InvestmentCostOrOtherBasis
Depreciation	98702	Depreciation
Book Value	241694	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1177700	TotalOfBookValueLandBuildings
Total Revenue	2222093	TotalRevenue
Total Expenses	2231098	TotalExpenses
Excess Or Deficit For Year	-9005	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-9005	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2222093	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2222093	RevenueSubtotal
Total Revenue Per Form990	2222093	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2231098	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2231098	ExpensesSubtotal
Total Expenses Per Form990	2231098	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation

Field	Value	IRS element (for citing)
Explanation	FORM 990 PART VI SECTION B QUESTION 11A ONCE THE 990 IS PREPARED BY THE EXTERNAL ACCOUNTANT MANAGEMENT WILL REVIEW THE 990 AND ENSURE THAT THE NUMBERS RECONCILE TO THE ACCOUNTING SYSTEM. THE 990 IS THEN PRESENTED TO THE BOARD FOR REVIEW BEFORE FILING. FORM 990 PART VI SECTION B QUESTIONS 12A THROUGH 14 THE ORGANIZATION HAS CONFLICT OF INTEREST POLICIES IN PLACE TO ADDRESS THESE ISSUES AND ARE REVIEWED BY THE BOARD OF DIRECTORS AND ALL NEW BOARD MEMBERS ARE ADVISED IN WRITING OF THESE POLICIES AT THE COMMENCEMENT OF THEIR TENURES. ALL NEW EMPLOYEES ARE ADVISED IN WRITING OF THESE REQURIEMENTS. ALL EMPLOYEES ARE EXPECTED TO ADHERE TO THESE POLICIES ON A DAY TO DAY BASIS DURING THEIR TENURE. FORM 990 PART VI SECTION C QUESTION 19 THE ORGANIZATION'S GOVERNING DOCUMENTS POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN BE OBTAINED AT THE ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS. FORM 990 PART VI SECTION A QUESTION 15A AND 15B TO DETERMINE COMPENSATION FORMAL REVIEWS ARE DONE AND THE GOVERNING BOARD HAS TO APPROVE ALL COMPENSATION DECISIONS.	Explanation