2013-05-14T15:00:08-05:00 2012-06-30 990 2011-07-01 581825259 CLARK ATLANTA UNIVERSITY INC CLAR 4048808000 223 James P Brawley Dr SW Atlanta GA 30314 LUCILLE MAUGE 2012-02-05 2011 2016-02-24 21:20:13Z CARLTON E BROWN 223 James P Brawley Dr SW Atlanta GA 30314 128349161 false X WWW.CAU.EDU X 1988 GA CLARK ATLANTA UNIVERSITY IS AN INSTITUTION OF HIGH RESEARCH ACTIVITY CHARACTERIZED BY A FOCUS ON THE INTELLECTUAL AND PERSONAL DEVELOPMENT OF EACH STUDENT. ITS PURPOSE IS TO PREPARE A DIVERSE COMMUNITY OF LEARNERS TO EXCEL IN THEIR CHOSEN ENDEAVORS AND TO BECOME RESPONSIBLE, PRODUCTIVE, AND INNOVATIVE CITIZEN LEADERS, LOCALLY AND GLOBALLY. THIS OUTCOME IS ACCOMPLISHED BY THE PROVISION OF ACCESS TO AND EXCELLENCE IN TEACHING, RESEARCH, SERVICE, AND CREATIVE ACTIVITIES THROUGH CONTINUOUS ENGAGEMENT IN AN ENRICHED, CHALLENGING, AND NURTURING ENVIRONMENT. 28 28 1701 100 0 24593159 34186254 67874450 76411053 4865299 2892933 2057716 1886062 99390624 115376302 0 20746620 0 0 40628133 41487219 0 0 1395390 48814324 47979051 89442457 110212890 9948167 5163412 209653669 208508826 69807495 65495103 139846174 143013723 CLARK ATLANTA UNIVERSITY IS AN INSTITUTION OF HIGH RESEARCH ACTIVITY CHARACTERIZED BY A FOCUS ON THE INTELLECTUAL AND PERSONAL DEVELOPMENT OF EACH STUDENT. false false 46633614 20746620 INSTRUCTION: CLARK ATLANTA UNIVERSITY (CAU), FORMED IN 1988 AS A RESULT OF THE CONSOLIDATION OF TWO INDEPENDENT HISTORICALLY BLACK INSTITUTIONS - ATLANTA UNIVERSITY (1865) AND CLARK COLLEGE (1869), IS A UNITED METHODIST CHURCH RELATED, PRIVATE, COEDUCATIONAL, RESIDENTIAL, AND COMPREHENSIVE URBAN INSTITUTION. THE UNIVERSITY OFFERS UNDERGRADUATE, GRADUATE AND PROFESSIONAL, AND NON-DEGREE CERTIFICATE PROGRAMS 12584254 AUXILIARY ENTERPRISES: AS A RESIDENTIAL INSTITUTIONAL, CLARK ATLANTA UNIVERSITY PROVIDED ON CAMPUS HOUSING FOR APPROXIMATELY 1,720 OF ITS 3,800 STUDENTS. THE UNIVERSITY ALSO PROVIDES DINING SERVICES TO STUDENTS IN THE RESIDENTIAL HALLS, FACULTY, STAFF AND OTHER EXTERNAL PARTIES. 8964091 RESEARCH: CLARK ATLANTA UNIVERSITY BELIEVES THAT RESEARCH AND EDUCATION CANNOT BE DECOUPLED. WITH THE DIVERSE SKILLS AND EXPERTISE OF OUR STUDENTS, FACULTY, RESEARCHERS AND STAFF, CAU SEEKS TO FOSTER THE GROWTH OF THE RESEARCH ENTERPRISE AND MAKE SIGNIFICANT DISCOVERIES AND CONTRIBUTIONS TO THE KNOWLEDGE OF HUMANKIND. 20273348 OTHER PROGRAM SERVICES: ADDITIONAL PROGRAM SERVICES EXPENDITURES AT CLARK ATLANTA UNIVERSITY INCLUDE PUBLIC SERVICE ($ 1,762,642), ACADEMIC SUPPORT ($9,002,223), STUDENT SERVICES ($ 8,096,487) AND STUDENT AID ($1,411,996 ) 20273348 88455307 true true false false false false true false true true true false true true true true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false false true 133 0 true 1701 true false false false false false true true false false false false X 28 28 false false false false false false false true true false false false true true true true true true true false GA X Lucille Mauge 4048806662 223 James P Brawley Dr SW Atlanta GA 30314 ALEXANDER B CUMMINGS JR 5.00 X 0 0 0 ALVIN TROTTER 5.00 X 0 0 0 B MICHAEL WATSON 5.00 X 0 0 0 BRENDA WALKER 5.00 X 0 0 0 CARL WARE 5.00 X 0 0 0 CAROLYN M YOUNG 5.00 X 0 0 0 CHARLES S ACKERMAN 5.00 X 0 0 0 DELORES P ALDRIDGE 5.00 X 0 0 0 DERRICK M WILLIAMS 5.00 X 0 0 0 DEVIN P WHITE 5.00 X 0 0 0 ERNEST G GREEN 5.00 X 0 0 0 GREGORY J SIMS 5.00 X 0 0 0 GREGORY MORRISON 5.00 X 0 0 0 GWENDOLYN MAYFIELD 5.00 X 0 0 0 INGRID SAUNDERS JONES 5.00 X 0 0 0 ISAAC J SNYPE JR 5.00 X 0 0 0 JAUNITA P BARANCO 5.00 X 0 0 0 JOE W LAYMON 5.00 X 0 0 0 JOHN W DANIELS JR 5.00 X 0 0 0 LEONARD WALKER 5.00 X 0 0 0 LISA BORDERS 5.00 X 0 0 0 MICHAEL E MELTON 5.00 X 0 0 0 PAMELA L CARTER 5.00 X 0 0 0 R WILLIAM IDE III 5.00 X 0 0 0 RICHARD L HOLMES 5.00 X 0 0 0 SALVADOR DIAZ-VERSON JR 5.00 X 0 0 0 THOMAS W DORTCH JR 5.00 X 0 0 0 WENDY LEWIS 5.00 X 0 0 0 WILLLIAM E SHACK JR 5.00 X 0 0 0 CARLTON E BROWN 40.00 X 334421 0 22618 JOSEPH SILVER 40.00 X 250774 0 0 LANCE DUNNINGS 40.00 X 117588 0 15143 LUCILLE MAUGE 40.00 X 185200 0 17034 MARCUS SHUTE 40.00 X 183183 0 18713 RANDOLPH GUNTER 40.00 X 135000 0 0 EDWARD PATRICK 40.00 X 154814 0 0 LYDIA MCKINLEY-FLOYD 40.00 X 186747 0 15685 REGINALD BRINSON 40.00 X 160561 0 3006 SHIRLEY WILLIAMS-KIRKSEY 40.00 X 161048 0 14580 KASIM ALLI 40.00 X 135915 0 5704 ROBERT CLARK JR 40.00 X 130447 0 9023 SEAN WARNER 40.00 X 132969 0 10288 SHAFIQ KHAN 40.00 X 189463 0 18712 VIMALA PILLARI 40.00 X 148580 0 11038 2606710 0 161544 23 false true false UNICCO 4002 SOLUTIONS CENTER CHICAGO IL 60677 HOUSEKEEPING/MAINTENANCE SERVICES 5168183 SODEXO INC AFFILIATES CAMPUS SERVICES 9801 WASHINGTONIAN BOULEVARD GAITHERSBURG MD 20878 FOOD SERVICE MANAGEMENT 3340509 RICOH - FORMERLY LANIER PROFESSIONAL SERVICES 4667 N ROYAL ATLANTA DR TUCKER GA 30084 COPIER LEASES AND MAINTENANCE 855193 GRANT THORNTON LLP 1100 PEACHTREE STREET NW SUITE1200 ATLANTA GA 30309 AUDITING SERVICES 767468 GROUP RESOURCES INC 3080 PREMIERE PKWY STE 100 DULUTH GA 300978911 GROUP MEDICAL INSURANCE MANAGEMENT 576282 17 84311 28830661 5271282 34186254 TUITION AND FEES 900099 67113483 67113483 HOUSING 900099 4836446 4836446 DINING HALL 900099 3881845 3881845 VENDING, GAMES, PARKING, COMMISSIONS 900099 579279 579279 0 0 0 0 76411053 1310488 0 1310488 0 0 0 0 307919 180556 127363 0 127363 0 127363 14208558 12626113 1582445 0 1582445 1582445 133530 84311 166190 -32660 -32660 0 0 OTHER REVENUE 900099 1791359 1791359 0 0 0 0 1791359 115376302 78202412 0 2987636 0 20746620 20746620 0 0 2627485 1519178 1108307 0 29355038 23191738 5494298 669002 1529719 919789 609930 5600973 4329590 1205497 65886 2374004 1802918 521119 49967 3209373 3129798 64251 15324 414089 23431 390658 733829 12000 721829 0 0 269907 269907 2520298 993681 1308693 217924 88873 70809 3072 14992 3943000 2451937 1233276 257787 323463 75617 247846 0 4547775 4547775 1248041 917668 297742 32631 0 342869 238454 98047 6368 1849002 1745962 103040 0 7878271 6370778 1507493 966847 357163 609684 REPAIRS & MAINTENANCE 2851660 731902 2113464 6294 BAD DEBT ALLOWANCE 1150080 1150080 SUBCONTRACTS 4555967 4555967 AUC CENTER COSTS 4540413 4330213 210200 6545294 5392319 1093760 59215 110212890 88455307 20362193 1395390 0 13656516 12781453 3591394 3146951 3766576 5299558 526904 1181929 7216624 6792524 320874 1165987 225670606 110332040 120427991 115338566 36542160 39196569 12053826 11063245 0 0 11550804 12542044 209653669 208508826 8306057 8079690 438958 2137044 2185175 3464424 3231399 55899970 51559881 69807495 65495103 X 75570322 78455141 43564635 43596942 20711217 20961640 139846174 143013723 209653669 208508826 X 5163412 -1995863 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 52650722 246052 456774 0 294707 1194439 51864402 43550255 389526 10250306 0 705292 834073 52650722 40394028 422779 3875732 0 0 1142284 43550255 49517067 175755 -8534381 0 0 764413 40394028 0.00000 0.40000 0.60000 false false 12482322 12482322 179522155 80884827 98637328 0 32120200 29447213 2672987 1545929 1545929 115338566 0 0 INTERNATIONAL EQUITY FUND 6280101 F HEDGE FUNDS 4216635 F PRIVATE EQUITY FUNDS 566509 F 11063245 DEPOSITS HELD WITH BOND TRUSTEES (CURRENT) 5087878 DEPOSITS HELD WITH BOND TRUSTEES (LONG-TERM) 5425706 CAPITALIZED BOND ISSUANCE COSTS 507692 ASSETS HELD AND NOT USED (NET) 1220000 BENEFICIAL INTEREST IN PERETUAL TRUST 300768 12542044 0 OTHER LIABILITIES (CURRENT) 1162923 REFUNDABLE ADVANCES (CURRENT) 40765 CAPITAL LEASES (CURRENT) 199793 AGENCY LIABILITIES (LONG-TERM) 7709637 OTHER LIABILITIES (LONG-TERM) 599628 REFUNDABLE ADVANCES (LONG-TERM) 241180 CAPITAL LEASES (LONG-TERM) 118778 BONDS PAYABLE (CURRENT) 6850823 BONDS PAYABLE (LONG TERM) 34636354 51559881 Collections of art - financial statement footnote Schedule D, Part III, Line 1a THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS INCREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. Collections of art - description of collections Schedule D, Part III, Line 4 THE PURPOSE OF THE CLARK ATLANTA UNIVERSITY ART COLLECTIONS IS TO COLLECT, PRESERVE, STUDY AND EXHIBIT FINE ART WORKS THAT DOCUMENT AMERICAN HISTORY AND CULTURE. TO THIS END, THE IDEAL GOAL OF THE UNIVERSITY ART COLLECTIONS IS TO MAINTAIN AND CULTIVATE A REPRESENTATIVE COLLECTION OF AMERICAN ART, AND TO ENCOURAGE SCHOLARLY RESEARCH GIVING SPECIAL ATTENTION TO THE DEVELOPMENT OF AFRICAN AMERICAN ARTISTS WITHIN THE HISTORICAL CONTEXT OF AMERICAN ART. Intended uses of endowment funds Schedule D, Part V, Line 4 GENERALLY, THE DONORS OF THESE ASSETS PERMIT THE UNIVERSITY TO USE ALL OR PART OF THE INCOME EARNED ON RELATED INVESTMENTS FOR GENERAL OR SPECIFIC PURPOSES SUCH AS SCHOLARSHIPS, PROFESSORSHIPS AND ENDOWED CHAIRS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE UNIVERSITY IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) EXCEPT FOR TAXES ON INCOME FROM ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE. THE UNIVERSITY EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC TOPIC 740 INCOME TAXES. THE UNIVERSITY FOLLOWS THE CRITERION THAT AN INDIVIDUAL TAX POSITION HAS TO MEET SOME OR ALL OF THE BENEFITS OF THAT POSITION TO BE RECOGNIZED IN THE UNIVERSITY'S FINANCIAL STATEMENTS. THE UNIVERSITY DETERMINES WHETHER THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE TAX POSITION FOLLOWING AN AUDIT BY A TAX AUTHORITY. THE UNIVERSITY HAS APPLIED THIS CRITERION TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINS OPEN. TAX YEARS OPEN TO EXAMINATION BY TAX AUTHORITIES UNDER THE STATUTE OF LIMITATIONS INCLUDE FISCAL YEARS 2009 THROUGH 2011. THE UNIVERSITY HAS DETERMINED THAT ITS TAX POSITIONS SATISFY THE MORE LIKELY THAN NOT CRITERION THAT NO PROVISION FOR INCOME TAXES IS REQUIRED AT JUNE 30, 2012 AND 2011. THE UNIVERSITY HAS A POLICY TO RECORD INTEREST AND PENALTIES (IF ANY) RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. true true true true true true true false false false false false false false false true false true Financial aid or assistance from a governmental agency Schedule E, Line 6a THE UNIVERSITY RECEIVES FINANCIAL AID ASSISTANCE FROM GOVERNMENTAL AGENCIES IN THE FORM OF PELL GRANTS, SEOG GRANTS, FEDERAL WORK STUDY, FEDERAL STUDENT LOANS AND OTHER AID BASED FUNDING FROM THE U.S. DEPARTMENT OF EDUCATION. THIS AID IS ADMINISTERED THROUGH THE OFFICE OF FINANCIAL AID. DISTRIBUTION OF AID IS BASED ON SEVERAL FACTORS INCLUDING FINANCIAL NEED, ACADEMIC ACHIEVEMENT AND FIELD OF STUDY. WCLK CONCERT 1 33200 21600 11600 13200 27231 WCLK CONCERT 2 17694 1480 16214 5200 4517 166947 61231 105716 57500 58543 217841 84311 133530 0 0 0 0 75900 90291 166191 -32661 true STUDENT FINANCIAL AID 2579 20746620 0 FMV Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FINANCIAL AID IS AWARDED TO STUDENTS BY THE OFFICE OF STUDENT FINANCIAL AID IN THE ENROLLMENT SERVICES AND STUDENT AFFAIRS DIVISION. THE AWARDS ARE BASED ON FACTORS INCLUDING ACADEMIC INTEREST, DEMONSTRATED FINANCIAL NEED AND SCHOLARLY ACHIEVEMENT AND MADE UP TO THE STUDENT'S FINANCIAL NEED . FUNDS ARE PROVIDED BY PRIVATE DONORS (CORPORATIONS, INDIVIDUALS AND FOUNDATIONS) CONTRIBUTIONS OR ENDOWMENT FUNDS, THE FEDERAL AND STATE GOVERNMENTS AND ALSO FROM THE UNIVERSITY'S OPERATING BUDGET. AWARDS ARE MONITORED ON AN INDIVIDUAL BASIS TO ENSURE THAT AWARDEES CONTINUE TO MAINTAIN THE CRITERIA FOR QUALIFICATION SUCH AS THE MINIMUM GPA, SATISFACTORY ACADEMIC ACHIEVEMENT AND PROGRESS AND PERSISTING DEMONSTRATED NEED WITH ADJUSTMENTS TO THE AID MADE AS APPROPRIATE. X X X true true X X X X false false false false false false false false false CARLTON E BROWN 334421 0 0 0 0 0 16333 0 6285 0 357039 0 0 0 LUCILLE MAUGE 185200 0 0 0 0 0 9500 0 7534 0 202234 0 0 0 MARCUS SHUTE 183183 0 0 0 0 0 9690 0 9023 0 201896 0 0 0 SHIRLEY WILLIAMS-KIRKSEY 161048 0 0 0 0 0 8295 0 6285 0 175628 0 0 0 SHAFIQ KHAN 189463 0 0 0 0 0 9689 0 9023 0 208175 0 0 0 VIMALA PILLARI 148580 0 0 0 0 0 7500 0 3538 0 159618 0 0 0 LYDIA MCKINLEY-FLOYD 186747 0 0 0 0 0 9400 0 6285 0 202432 0 0 0 JOSEPH SILVER 250774 0 0 0 0 0 0 0 0 0 250774 0 0 0 REGINALD BRINSON 160561 0 0 0 0 0 3006 0 0 0 163567 0 0 0 EDWARD PATRICK 154814 0 0 0 0 0 0 0 0 0 154814 0 0 0 Travel for companions Schedule J, Part I, Line 1a SPOUSAL TRAVEL WAS PROVIDED TO THE PRESIDENT VALUED AT $4,005. THE RELATED EXPENSES WERE NOT TREATED AS TAXABLE COMPENSATION. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE UNIVERSITY PROVIDES HOUSING TO THE PRESIDENT VALUED AT $36,000. THE RELATED EXPENSES WERE NOT TREATED AS TAXABLE COMPENSATION.THE UNIVERSITY REQUIRES THE PRESIDENT TO RESIDE ON CAMPUS AS A CONDITION OF HIS CONTRACT. Personal services Schedule J, Part I, Line 1a SOCIAL CLUB DUES VALUED AT $2,892 WERE PAID FOR THE PRESIDENT AND THESE EXPENSES WERE NOT TREATED AS TAXABLE COMPENSATION. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED BY THE PRESIDENT, CHIEF FINANCIAL OFFICER AND AN EXTERNAL INDEPENDENT CONTRACTOR PRIOR TO SUBMISSION TO THE IRS Conflict of interest policy Form 990, Part VI, Section B, Line 12c ALL DIRECTORS, TRUSTEES AND UNIVERSITY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE CONFLICT OF INTEREST STATEMENTS ARE MONITORED BY THE UNIVERSITY COMPLIANCE DEPARTMENT AND ANY CONFLICTS ARE REVIEWED AND RESOLVED ACCORDING TO UNIVERSITY POLICIES AND PROCEDURES. IN CASES WHERE THERE IS A CONFLICT OF INTEREST WITH A BOARD MEMBER, THE BOARD MEMBER SHALL ABSENT HIMSELF FROM DISCUSSIONS OF, AND ABSTAIN FROM VOTING ON, SUCH MATTERS UNDER CONSIDERATION BY THE BOARD AND ITS COMMITTEES. THE MINUTES OF SUCH MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE BOARD MEMBER HAVING A CONFLICT ABSTAINED FROM VOTING. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a ON AN ANNUAL BASIS, THE PRESIDENT PRESENTS THE PROPOSED COMPENSATION RANGES FOR EXECUTIVES AND KEY EMPLOYEES OF THE UNIVERSITY TO THE GOVERNANCE AND COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE HUMAN RESOURCES DEPARTMENT COMPILES THE COMPENSATION INFORMATION INTO A REPORT CONSISTING OF COMPARABLE DATA FROM PEER INSTITUTIONS, OTHER INSTITUTIONS WITHIN THE RELATIVE COMPARABLE MARKET AS WELL AS SURVEYS CONDUCTED BY THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR). THIS INFORMATION IS ALSO PRESENTED TO THE COMMITTEE AS REFERENCE AND AID IN THE DECISION-MAKING PROCESS BY THE PRESIDENT AND HUMAN RESOURCES DEPARTMENT. WHEN A COMPENSATION CONSULTANT IS UTILIZED, THE COMMITTEE AND THE BOARD ARE RESPONSIBLE FOR REVIEWING THE TERMS, SCOPE, REMUNERATION (FEES) AND INDEPENDENCE OF THE CONSULTANT. THE COMMITTEE REVIEWS THE COMPENSATION DATA AND MAKES RECOMMENDATIONS FOR ADJUSTMENTS TO THE PROPOSED COMPENSATIONS SUBMITTED AS APPROPRIATE, WITH JUSTIFICATION, BEFORE APPROVAL. ALL MEETING PROCEEDINGS AND DECISIONS ARE DOCUMENTED AND RETAINED; THE HUMAN RESOURCES DEPARTMENT IS PROVIDED WITH ALL THE COMPENSATION APPROVED INCLUDING MATERIALS AND DATA GATHERED. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b ON AN ANNUAL BASIS, THE PRESIDENT PRESENTS THE PROPOSED COMPENSATION RANGES FOR EXECUTIVES AND KEY EMPLOYEES OF THE UNIVERSITY TO THE GOVERNANCE AND COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE HUMAN RESOURCES DEPARTMENT COMPILES THE COMPENSATION INFORMATION INTO A REPORT CONSISTING OF COMPARABLE DATA FROM PEER INSTITUTIONS, OTHER INSTITUTIONS WITHIN THE RELATIVE COMPARABLE MARKET AS WELL AS SURVEYS CONDUCTED BY THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR). THIS INFORMATION IS ALSO PRESENTED TO THE COMMITTEE AS REFERENCE AND AID IN THE DECISION-MAKING PROCESS BY THE PRESIDENT AND HUMAN RESOURCES DEPARTMENT. WHEN A COMPENSATION CONSULTANT IS UTILIZED, THE COMMITTEE AND THE BOARD ARE RESPONSIBLE FOR REVIEWING THE TERMS, SCOPE, REMUNERATION (FEES) AND INDEPENDENCE OF THE CONSULTANT. THE COMMITTEE REVIEWS THE COMPENSATION DATA AND MAKES RECOMMENDATIONS FOR ADJUSTMENTS TO THE PROPOSED COMPENSATIONS SUBMITTED AS APPROPRIATE, WITH JUSTIFICATION, BEFORE APPROVAL. ALL MEETING PROCEEDINGS AND DECISIONS ARE DOCUMENTED AND RETAINED; THE HUMAN RESOURCES DEPARTMENT IS PROVIDED WITH ALL THE COMPENSATION APPROVED INCLUDING MATERIALS AND DATA GATHERED. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -1995863;