PUULU LAPAAU: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: PUULU LAPAAU (EIN 20-5681336)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-11-14
IRS object ID: 201213199349306191
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 B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-14T16:32:10-06:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	990306868	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CARR GOUVEIA ASSOCIATES CPAS INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	680 IWILEI ROAD SUITE 410	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96817	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	205681336	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PU'ULU LAPA'AU	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PUUL	NameControl
Phone	8085937444	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	320 WARD AVENUE NO 203	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96814	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GERI MARULLO	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	8085937444	Phone
Date Signed	2012-11-14	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RONALD S GOUVEIA CPA	Name
PTIN	P00228981	PTIN
Phone	8088331183	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GERI MARULLO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	320 WARD AVENUE NO 203	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96814	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	374040	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.HAWAIIPHP.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2006	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	OUR MISSION IS TO PROMOTE PATIENT SAFETY AND CARE BY IMPROVING THE HEALTH, WELL-BEING AND EFFECTIVENESS OF HEALTHCARE PROFESSIONALS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	5	TotalNbrEmployees
Total Nbr Volunteers	15	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	187500	ContributionsGrantsPriorYear
Contributions Grants Current Year	318515	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	39445	ProgramServiceRevenuePriorYear
Program Service Revenue CY	55525	ProgramServiceRevenueCY
Investment Income Prior Year	0	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	226945	TotalRevenuePriorYear
Total Revenue Current Year	374040	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	152365	SalariesEtcPriorYear
Salaries Etc Current Year	210301	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	124547	OtherExpensePriorYear
Other Expenses Current Year	99291	OtherExpensesCurrentYear
Total Expenses Prior Year	276912	TotalExpensesPriorYear
Total Expenses Current Year	309592	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-49967	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	64448	RevenuesLessExpensesCY
Total Assets BOY	44766	TotalAssetsBOY
Total Assets EOY	109214	TotalAssetsEOY
Total Liabilities BOY	0	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	44766	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	109214	NetAssetsOrFundBalancesEOY
Mission Description	OUR MISSION IS TO PROMOTE PATIENT SAFETY AND CARE BY IMPROVING THE HEALTH, WELL-BEING AND EFFECTIVENESS OF HEALTHCARE PROFESSIONALS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	245904	Expense
Revenue	55525	Revenue
Description	PROVIDED MONITORING AND ADVOCACY SERVICES TO HEALTHCARE PROFESSIONALS IN THE STATE OF HAWAII. SERVED 15 HOSPITALS/HEALTHCARE FACILITIES, 1 SERVICE PROVIDER, AND 38 HEALTHCARE PROFESSIONALS.	Description
Total Program Service Expense	245904	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	0	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	5	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KATHRYN CHUNG	NamePerson
Telephone Number	8085937444	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	320 WARD AVENUE SUITE 203	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96814	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
GAIL LERCH RN
SECRETARY	2.00	X	X	0	0	0
COL MICHAEL MILLER MD
DIRECTOR	1.00	X		0	0	0
DR MARY K MONTGOMERY
VICE PRESIDENT	2.00	X	X	0	0	0
DR DAVID JOHN
CHAIR	3.00	X	X	0	0	0
MAUREEN O'NEIL RN
DIRECTOR	1.00	X		0	0	0
DR VERONICA ANTOINE
DIRECTOR	1.00	X		0	0	0
DR KRISTOPHER BJORNSON
DIRECTOR	7.00	X		40200	0	0
DR GEORGE CARLSON
TREASURER	2.00	X	X	0	0	0
DR SIDNEY JOHNSON
DIRECTOR	1.00	X		0	0	0
DR VIRGIL JOBE
DIRECTOR	1.00	X		0	0	0
DR CARL KOBAYASHI
DIRECTOR	1.00	X		0	0	0
DR CHRIS LINDEN
DIRECTOR	1.00	X		0	0	0
DR STACY UYEKUBO
DIRECTOR	7.00	X		37914	0	0
THEODORE SAKAI
EXECUTIVE DIRECTOR	15.00		X	19108	0	0
KATHRYN CHUNG
PROGRAM DIRECTOR	40.00		X	65000	0	3156

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	162222	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	3156	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	318515	AllOtherContributions
Total Contributions	318515	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROGRAM SERVICE FEES	900099	47670	47670
CONFERENCE REGISTRATIO	900099	7855	7855

Field	Value	IRS element (for citing)
Total Program Service Revenue	55525	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	374040	TotalRevenueColumn
Related Or Exempt Function Income	55525	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	165378	Total
Program Services	128562	ProgramServices
Management And General	36816	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	16048	Total
Program Services	16048	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	9354	Total
Program Services	8122	ProgramServices
Management And General	1232	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	19521	Total
Program Services	15629	ProgramServices
Management And General	3892	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	10776	Total
Program Services	5388	ProgramServices
Management And General	5388	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12658	Total
Program Services	7110	ProgramServices
Management And General	5548	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8102	Total
Program Services	7184	ProgramServices
Management And General	918	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	21157	Total
Program Services	16938	ProgramServices
Management And General	4219	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	3865	Total
Program Services	3865	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	8588	Total
Program Services	8269	ProgramServices
Management And General	319	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2449	Total
Management And General	2449	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10743	Total
Program Services	8601	ProgramServices
Management And General	2142	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
LICENSES AND TAXES	16298	16298
CONTINUING EDUCATION	1910	1910
DUES AND SUBSCRIPTIONS	1439	1215	224
EQUIPMENT AND FURNITURE	890	765	125

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	416	Total
Management And General	416	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	309592	Total
Program Services	245904	ProgramServices
Management And General	63688	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	43121	BOY
EOY	107569	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1645	BOY
EOY	1645	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	44766	BOY
EOY	109214	EOY

Total Liabilities TotalLiabilities

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

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	44766	BOY
EOY	109214	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44766	BOY
EOY	109214	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44766	BOY
EOY	109214	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	64448	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	0	FSAudited
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	135000	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	193750	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	203000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	187500	CurrentTaxYearMinus1Year
Current Tax Year	318515	CurrentTaxYear
Total	1037765	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	18450	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	22750	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	26091	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	39445	CurrentTaxYearMinus1Year
Current Tax Year	55525	CurrentTaxYear
Total	162261	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	153450	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	216500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	229091	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	226945	CurrentTaxYearMinus1Year
Current Tax Year	374040	CurrentTaxYear
Total	1200026	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year	64167	CurrentTaxYear
Total	64167	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year	700	CurrentTaxYear
Total	700	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year	64867	CurrentTaxYear
Total	64867	Total

Field	Value	IRS element (for citing)
Public Support Total509	1135159	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	153450	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	216500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	229091	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	226945	CurrentTaxYearMinus1Year
Current Tax Year	374040	CurrentTaxYear
Total	1200026	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.94590	PublicSupportPercentage509
Prior Year Support Percentage	1.00000	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11	THE TAX PREPARER EMAILS A COPY OF THE FORM 990 TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR EMAILS THE FORM 990 TO EACH BOARD MEMBER FOR REVIEW BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS ARE REQUIRED TO SUBMIT SIGNED ANNUAL DECLARATIONS FOR CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE DIRECTOR'S COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS BY COMPARING SALARIES FOR SIMILAR POSITIONS AT SIMILAR SIZED ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.