2011-11-14T16:00:23-06:00 2010-12-31 CROWE HORWATH LLP 330 E Jefferson Blvd PO Box 7 South Bend IN 466240007 990 2010-01-01 350868178 SOUTH BEND MEDICAL FOUNDATION INC SOUT 5742045291 530 North Lafayette Blvd South Bend IN 46601 ROBERT TOMEC MD 2011-11-14 true 5742323992 2010 2016-03-07 17:11:31Z ROBERT TOMEC MD 530 North Lafayette Blvd South Bend IN 46601 94578686 false X WWW.SBMF.ORG X 1946 IN SOUTH BEND MEDICAL FOUNDATION EXISTS FOR THE PURPOSE OF PROVIDING QUALITY AND COST EFFECTIVE LABORATORY AND BLOOD BANKING SERVICES TO HOSPITALS, PHYSICIANS, AND PATIENTS. 11 7 842 26 0 0 0 0 94545973 94079057 -106649 -56147 572985 533715 95012309 94556625 0 0 0 0 44489812 46325689 0 0 0 49959859 47747382 94449671 94073071 562638 483554 55178604 53079665 37430194 36874699 17748410 16204966 X SOUTH BEND MEDICAL FOUNDATION EXISTS FOR THE PURPOSE OF PROVIDING QUALITY AND COST EFFECTIVE LABORATORY AND BLOOD BANKING SERVICES TO HOSPITALS, PHYSICIANS, AND PATIENTS. (CONTINUED IN SCHEDULE O). false 77572999 0 94417732 SOUTH BEND MEDICAL FOUNDATION'S (SBMF) MORE THAN 750 EMPLOYEES PROVIDE A WIDE RANGE OF TOP-QUALITY, COST-EFFECTIVE HEALTH CARE SERVICES FOR COMMUNITIES IN INDIANA, MICHIGAN, KENTUCKY, OHIO, AND ILLINOIS. BY WORKING TOGETHER WITH LOCAL HEALTH CARE PROVIDERS, SBMF PRESERVES THE CRITICAL RELATIONSHIP BETWEEN LABORATORY, PHYSICIAN AND PATIENT. UNLIKE MANY LARGE COMMERCIAL LABORATORIES, SBMF OFFERS ITS SERVICES 24 HOURS A DAY, 365 DAYS A YEAR. SBMF PERSONNEL ARE DEDICATED TO BEING A TRUSTED PHYSICIAN RESOURCE, HANDLING EVERYTHING FROM ROUTINE OUTPATIENT ORDERS TO PROVIDING INPATIENT SERVICES AT HOSPITAL AND OTHER HEALTH CARE FACILITIES THROUGHOUT THE REGION. SBMF'S COMMITMENT TO DELIVERING CONSISTENT, RELIABLE, QUALITY MEDICAL CARE HAS PLAYED AN INSTRUMENTAL ROLE IN HELPING THE FOUNDATION ACHIEVE ITS POSITION OF LEADERSHIP AMONG THE NATION'S DIAGNOSTIC LABORATORIES. THE ALTRUISTIC ACTIVITIES OF THE ORGANIZATION ARE INTENDED TO RELIEVE DISEASE, SUFFERING, AND CONSTRAINT. MANY SERVICES ARE PROVIDED AS CHARITY OR PRO BONO. THE AMOUNT OF CHARITY CARE, PROVIDED AT SBMF'S ESTABLISHED RATES, WAS APPROXIMATELY $2.5 MILLION FOR THE YEAR ENDED DECEMBER 31, 2010. 77572999 true false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false true false false false false false false false false false false true 63 0 true 842 true false false false false false false false false false false X 11 7 true false false false false false false true true false false true true true true true true true true true true IN X James B Myers 5742045206 118 W Edison Road Mishawaka IN 46545 KURT H STIVER 1 X X 0 0 0 MICHELLE A MIGLIORE 1 X X 0 0 0 ALAN B ENGEL 1 X 0 0 0 BARBARA L WILLIAMS 1 X 0 0 0 BRIAN SUCHARETZA 1 X 0 0 0 CHARLES E PETERSON 1 X 0 0 0 DAVID E VAN RYN 1 X 0 0 0 FREDERICK J FERLIC 1 X 0 0 0 JOSE A BUFILL 1 X 0 0 0 STARLA D GRABER 1 X 0 0 0 STEPHEN F MITROS 1 X 0 0 0 ANN SULLIVAN 40 X 219547 0 32655 DIANE JANOWIAK 40 X 219823 0 20412 JAMES FRAIN 40 X 218635 0 32915 ROBERT KING 40 X 241289 0 21532 ROBERT TOMEC MD 40 X 376500 0 23687 WILLIAM KALINEY 40 X 362340 0 23720 ALFONSO CARDENAS 40 X 358191 0 20426 AMOBI EZENEKWE 40 X 232927 0 33317 BLAIR CHRENKA 40 X 218088 0 32084 BOBBIE SUTTON 40 X 269578 0 12477 C K KIM 40 X 356323 0 26016 DAVID JENTZ 40 X 355980 0 23650 DERRICK FORCHETTI 40 X 247812 0 25740 FRANCISCO DEOGRACIAS 40 X 343699 0 22426 FRED BUSSE 40 X 237212 0 23981 JAMES DYER 40 X 233696 0 11717 JOHN LANDGRAF 40 X 239975 0 20081 JOSEPH PRAHLOW 40 X 249731 0 29119 JOYCE SIMPSON 40 X 248946 0 12280 KRISTEN JACOBS 24 X 201055 0 28675 LUIS GALUP 40 X 360785 0 35405 NICOLE ANEST 40 X 213628 0 25657 NITA GERIG 32 X 278395 0 32280 ODETA LAPKUS 40 X 237068 0 25672 RICKY HOOVER 40 X 339171 0 32609 CARRIE ROBINSON 40 X 100971 0 27110 DEBORAH SUN 40 X 167102 0 27459 KAY BEAM 40 X 102186 0 3000 KIM LAMAR 40 X 100160 0 20329 MARY SWIFT 40 X 110591 0 18512 PRENTISS JONES 40 X 145449 0 18956 7586853 0 743899 31 false true false ASSOC REG AND UNIV PATHOLOGISTS PO BOX 27964 SALT LAKE CITY UT 84127 REFERENCE LAB 2282903 PARKVIEW PROFESSIONAL PROGRAMS PO BOX 2504 FORT WAYNE IN 46801 REFERENCE LAB 825286 MICHIANA HEALTH INFORMATION NETWORK 220 W COLFAX AVENUE SUITE 300 SOUH BEND IN 46601 COMMUNITY BASED CLINICAL INFO SYSTEM 696000 THERMO ASSET MANAGEMENT SERVICES INC PO BOX 712224 CINCINNATI OH 452712224 EQUIPMENT MAINTENANCE / REPAIR 532999 CERNER CORPORATION PO BOX 412702 KANSA CITY MO 641172551 EQUIPMENT MAINTENANCE / REPAIR 526925 20 0 NET OPERATING REVENUES 94079057 94079057 0 0 0 0 94079057 -69086 -69086 0 0 0 0 0 35000 22061 0 12939 12939 12939 0 0 0 CLINICAL PATHOLOGY FEES 338675 338675 MISCELLANEOUS 118633 118633 TEACHING FEES 76407 76407 0 0 0 0 533715 94556625 94417732 0 138893 0 0 0 0 7518207 6152889 1365318 0 27140024 21551397 5588627 728088 578175 149913 8697960 6906878 1791082 2241410 1786830 454580 0 76559 76559 79948 79948 0 0 0 1734247 963511 770736 0 27769965 24067879 3702086 0 0 2030119 2006400 23719 628883 541109 87774 0 0 994034 30286 963748 0 3967588 3523319 444269 849307 849307 REFERENCE LAB 4369090 4369090 BAD DEBT 4015331 4015331 LICENSES 401085 361094 39991 COMMUNITY SUPPORT 228462 228462 BLOOD DONOR PROGRAMS 209748 209748 393016 280601 112415 0 94073071 77572999 16500072 0 0 849 855 6781264 9062803 12918357 11333965 1238178 1439582 1192277 1188618 100080023 70698976 32253795 29381047 0 0 588111 480611 205773 192184 55178604 53079665 8153622 8185225 13255000 12445000 756250 0 15265322 16244474 37430194 36874699 X 17748410 16204966 17748410 16204966 55178604 53079665 X 483554 -2026998 X false true true X false X 0 99550711 94299025 92391025 94545973 94079057 474865791 193765 238981 195040 627786 0 0 99550711 94299025 92584790 94784954 94274097 475493577 0 0 0 0 0 0 0 0 475493577 187634 844996 60887 -108281 -69086 916150 0 187634 844996 60887 -108281 -69086 916150 0 544586 496466 353784 334004 338675 2067515 100282931 95640487 92999461 95010677 94543686 478477242 0.99380 0.99199 0.00190 0.00226 X OTHER INCOME, SCHEDULE A, PART III, SECTION B, LINE 12, MISCELLANEOUS INCOME RECEIVED IN FURTHERANCE OF THE ORGANIZATION'S TAX EXEMPT PURPOSE: 2006 - $544,586 2007 - $496,466 2008 - $353,784 2009 - $334,004 2010 - $338,675, 0 0 0 1006181 1006181 48128010 27755338 20372672 1142037 650580 491457 49760295 42293058 7467237 43500 43500 29381047 0 ACCRUED PENSION AND POSTRETIREMENT BENEFITS 13724183 FAIR VALUE OF INTEREST RATE SWAP 2241134 CAPITAL LEASE OBLIGATION 279157 16244474 94556625 94073071 483554 -65870 -1961128 -2026998 -1543444 92529627 -65870 -1961128 -2026998 94556625 0 0 94556625 94073071 0 0 94073071 0 0 94073071 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES PURSUANT TO SECTION 501(A). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION FOLLOWS GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD WITH RESPECT TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. A TAX POSITION IS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. Other changes in net assets Schedule D, Part XI, Line 8 PENSION AND POSTRETIREMENT BENEFIT - RELATED CHANGES OTHER THAN NET PERIODIC BENEFIT COST - -1961128; Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d PENSION AND POSTRETIREMENT BENEFIT - RELATED CHANGES OTHER THAN NET PERIODIC BENEFIT COST - -1961128; X X true true X X X X false true false false false false false false false ANN SULLIVAN 215809 0 68 0 3670 0 865 0 31790 0 252202 0 0 0 DIANE JANOWIAK 218521 0 73 0 1230 0 0 0 20412 0 240236 0 0 0 JAMES FRAIN 215809 0 68 0 2758 0 1125 0 31790 0 251550 0 0 0 ROBERT KING 229200 0 68 0 12021 0 0 0 21532 0 262821 0 0 0 ROBERT TOMEC MD 370830 0 68 0 5602 0 1865 0 21822 0 400187 0 0 0 WILLIAM KALINEY 355796 0 68 0 6475 0 1818 0 21902 0 386059 0 0 0 ALFONSO CARDENAS 354380 0 68 0 3743 0 0 0 20426 0 378617 0 0 0 AMOBI EZENEKWE 230625 0 73 0 2229 0 93 0 33224 0 266244 0 0 0 BLAIR CHRENKA 213415 0 68 0 4605 0 0 0 32084 0 250172 0 0 0 BOBBIE SUTTON 268677 0 73 0 828 0 1367 0 11110 0 282055 0 0 0 C K KIM 351634 0 73 0 4615 0 1776 0 24240 0 382338 0 0 0 DAVID JENTZ 352128 0 68 0 3784 0 1776 0 21874 0 379630 0 0 0 DERRICK FORCHETTI 247384 0 68 0 360 0 0 0 25740 0 273552 0 0 0 FRANCISCO DEOGRACIAS 339016 0 68 0 4615 0 0 0 22426 0 366125 0 0 0 FRED BUSSE 233052 0 72 0 4088 0 1207 0 22774 0 261193 0 0 0 JAMES DYER 230854 0 73 0 2769 0 0 0 11717 0 245413 0 0 0 JOHN LANDGRAF 236952 0 68 0 2955 0 1207 0 18874 0 260056 0 0 0 JOSEPH PRAHLOW 246529 0 73 0 3129 0 1246 0 27873 0 278850 0 0 0 JOYCE SIMPSON 248362 0 70 0 513 0 1272 0 11008 0 261225 0 0 0 KRISTEN JACOBS 197909 0 68 0 3078 0 903 0 27772 0 229730 0 0 0 LUIS GALUP 353682 0 73 0 7030 0 1376 0 34029 0 396190 0 0 0 NICOLE ANEST 210213 0 70 0 3346 0 1103 0 24554 0 239286 0 0 0 NITA GERIG 275554 0 70 0 2771 0 1421 0 30859 0 310675 0 0 0 ODETA LAPKUS 236474 0 68 0 526 0 0 0 25672 0 262740 0 0 0 RICKY HOOVER 335319 0 68 0 3784 0 1577 0 31032 0 371780 0 0 0 DEBORAH SUN 167034 0 68 0 0 0 865 0 26594 0 194561 0 0 0 PRENTISS JONES 145381 0 68 0 0 0 0 0 18956 0 164405 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a THE ORGANIZATION PROVIDES A GROSS-UP BENEFIT THAT IS INCLUDED IN TAXABLE COMPENSATION FOR THE PERSONAL USE OF SBMF-OWNED AUTOMOBILES. THIS BENEFIT IS PROVIDED FOR THE ORGANIZATION'S REGIONAL MARKETING DIRECTOR. Health or social club dues or initiation fees Schedule J, Part I, Line 1a THE ORGANIZATION INCLUDES THE PERSONAL USE OF SOCIAL CLUB DUES IN TAXABLE COMPENSATION FOR THE ORGANIZATION'S VICE PRESIDENT OF FINANCE AND VICE PRESIDENT OF CENTRAL LAB OPERATIONS. PERSONAL USE IS DETERMINED BY SIGNED ACKNOWLEDGEMENT OF EACH OFFICER. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b THE ORGANIZATION HAS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THAT WAS DESIGNED TO REPLACE RETIREMENT BENEFITS LOST BY INDIVIDUALS DUE TO 1998 CHANGES IN PENSION LAWS AND A REDESIGN OF THE PENSION PLAN TO MAXIMIZE BENEFITS FOR LOWER COMPENSATED EMPLOYEES. THE ORGANIZATION'S BOARD OF DIRECTORS ELECTED TO FREEZE THIS PLAN, AND THEREFORE NO BENEFITS WERE PROVIDED DURING 2010. MICHIANA FAMILY MEDICINE PC (MFM) M. MIGLIORE, SBMF'S VICE CHAIRMAN, IS A KEY EMPLOYEE OF MFM. 299680 MFM REFERS LAB TESTING TO SBMF, WHICH IS BILLED THROUGH A 3RD PARTY INSURANCE PROVIDER. false NEPHROLOGY PHYSICIANS LLC (NEPHROLOGY) B. SUCHARETZA, A SBMF BOARD MEMBER, IS A KEY EMPLOYEE WITH AN OWNERSHIP INTEREST IN NEPHROLOGY. 555069 NEPHROLOGY REFERS LAB TESTING TO SBMF, WHICH IS BILLED THROUGH A 3RD PARTY INSURANCE PROVIDER. false FAMILY MEDICINE OF SOUTH BEND PC (FMSB) THE SPOUSES OF A. CARDENAS AND K. JACOBS, SBMF KEY EMPLOYEES, ARE KEY EMPLOYEES OF FMSB. 542176 FMSB REFERS LAB TESTING TO SBMF, WHICH IS BILLED THROUGH A 3RD PARTY INSURANCE PROVIDER. false MICHIANA HEALTH INFORMATION NETWORK LLC (MHIN) R. TOMEC AND R. KING, SBMF OFFICERS, ARE MHIN BOARD MEMBERS. 696000 SBMF OWNS AN INTEREST IN MHIN, A JOINT VENTURE THAT MAINTAINS A COMMUNITY-BASED MEDICAL INFORMATION SYSTEM AND CLINICAL DATA DEPOSITORY. SBMF PURCHASED SERVICES AT FMV FROM MHIN DURING 2010. false MICHIANA HEMATOLOGY ONCOLOGY PC (MHO) J. BUFILL, A SBMF BOARD MEMBER, IS AN OFFICER AND PARTNER OF MHO. 1807024 MHO REFERS LAB TESTING TO SBMF, WHICH IS BILLED THROUGH A 3RD PARTY INSURANCE PROVIDER. LAB TEST BILLINGS FOR 2010 TOTALED $1,333,125. IN ADDITION, SBMF PAYS MHO FOR RENTAL OF SPACE AND HEALTH SERVICES. TOTAL FMV RENTAL AND HEALTH PAYMENTS FOR 2010 WERE $476,899. false RIVER OAKS OBGYN ASSOCIATES PC (RIVER OAKS) S. GRABER, A SBMF BOARD MEMBER, IS A PHYSICIAN AND PARTNER WITH RIVER OAKS. 849190 RIVER OAKS REFERS LAB TESTING TO SBMF, WHICH IS BILLED THROUGH A 3RD PARTY INSURANCE PROVIDER. false ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED FROM PART III) TO FULFILL OUR MISSION WE SHALL: (I) PROVIDE THE HOSPITALS WE SERVICE WITH THE HIGHEST QUALITY LABORATORY RESOURCES AND--TAKING INTO ACCOUNT THAT LENGTH OF STAY IS CRUCIAL FOR INPATIENT CARE--WITH THE SHORTEST RESPONSE TIME WHILE ACHIEVING A HIGH DEGREE OF COST EFFECTIVENESS. (II) PROVIDE OUR PHYSICIAN CUSTOMERS WITH THE HIGHEST QUALITY LABORATORY RESULTS UTILIZING THE LATEST TECHNOLOGY AND MAKING AVAILABLE TO THEM READILY ACCESSIBLE CONSULTATIVE OPPORTUNITIES IN THE MEDICAL AND ADMINISTRATIVE ASPECTS OF THEIR PRACTICES. (III) CREATE AND MAINTAIN A WORK ENVIRONMENT WHERE EMPLOYEES CAN GROW PERSONALLY AND PROFESSIONALLY WITH COMPENSATION AND BENEFIT SYSTEMS THAT ARE COMPETITIVE, EQUITABLE AND COST EFFECTIVE AS WELL AS AN ENVIRONMENT WHERE EMPLOYEES ARE PROVIDED STABLE EMPLOYMENT AND EACH INDIVIDUAL IS TREATED WITH RESPECT AND DIGNITY. (IV) PROVIDE TO THE PATIENT POPULATION IN THE COMMUNITIES WE SERVE READILY ACCESSIBLE, REASONABLY PRICED LABORATORY SERVICES, WITH AS WIDE A SCOPE AND VARIETY AS POSSIBLE TO MEET ALL THEIR NEEDS LOCALLY. (V) RECOGNIZING OUR SOCIAL RESPONSIBILITIES TO THE COMMUNITY, PROVIDE SERVICES WITHIN OUR MEANS TO THOSE LESS FORTUNATE, AND SUPPORT PUBLIC AND PRIVATE EFFORTS DIRECTED TO IMPROVE OUR HEALTH CARE ENVIRONMENT. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 BOB SUTTON (HUSBAND OF BOBBIE SUTTON) AND FRED BUSSE - BUSINESS RELATIONSHIP, ANA CARDENAS (WIFE OF ALFONSO CARDENAS) AND JOHN JACOBS (HUSBAND OF KRISTEN JACOBS) - BUSINESS RELATIONSHIP Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b PRIOR TO NOVEMBER 15, 2011, EACH BOARD MEMBER WAS PROVIDED A COPY OF THE RETURN FOR THEIR REVIEW AND INSTRUCTED TO SUBMIT ANY QUESTIONS OR COMMENTS TO THE VP OF FINANCE. AFTER COMMENTS AND QUESTIONS ARE REVIEWED, THE RETURN WAS COMPLETED AND FILED WITH THE IRS ON OR BEFORE NOVEMBER 15, 2011. Conflict of interest policy Form 990, Part VI, Section B, Line 12c ANNUAL CONFLICT OF INTEREST QUESTIONNAIRES ARE COMPLETED BY ALL BOARD MEMBERS, OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES. THE ORGANIZATION'S VICE PRESIDENT OF HUMAN RESOURCES AND TAX ADVISORS REVIEW ALL RESPONSES TO DETERMINE WHETHER OR NOT A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT OF INTEREST IS DETERMINED TO EXIST, PERSONS WITH A CONFLICT ARE RECUSED FROM VOTING ON THE CONFLICTING ISSUE. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a ON AN ANNUAL BASIS, THE ORGANIZATION'S COMPENSATION COMMITTEE REVIEWS AND APPROVES COMPENSATION FOR THE PRESIDENT/EXECUTIVE VICE PRESIDENT, AS WELL AS OTHER OFFICERS, ADMINISTRATORS, AND PROFESSIONAL STAFF, INCLUDING KEY EMPLOYEES. THE COMMITTEE REVIEWS CURRENT SALARIES AND PAY STRUCTURES AGAINST VARIOUS SOURCES OF COMPARABILITY DATA, INCLUDING: THE COLLEGE OF AMERICAN PATHOLOGY PATHOLOGISTS COMPENSATION SURVEY; PATHOLOGY COMPENSATION DATA FOR PATHOLOGISTS, WHICH OUTLINES PATHOLOGY AND PHYSICIAN SALARIES BY SPECIALTY, PROVIDED FROM MERRITT HAWKINS AND ASSOCIATES; THE GUIDESTAR NATIONAL COMENSATION REPORT; AND COMPENSATION REPORTED ON LOCAL AREA HOSPITALS' FORMS 990. IN ADDITION, THE ORGANIZATION HAD A COMPENSATION SURVEY PERFORMED BY SLOANE PARTNERS, WHICH WAS USED IN DETERMINING COMPENSATION FOR 2010. AFTER REVIEWING THE COMPARABILITY DATA, THE COMMITTEE DISCUSSES THE CURRENT ECONOMY AND FINANCIAL POSITION OF THE ORGANIZATION TO DETERMINE THE AMOUNT OF ANY COMPENSATION INCREASES AND/OR DECREASES, IF ANY, THAT WILL BE GIVEN. THIS PROCESS IS DOCUMENTED IN THE COMPENSATION COMMITTEE'S MEETING MINUTES AND WAS LAST UNDERTAKEN IN 2010 AND AGAIN IN 2011. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE NARRATIVE FOR FORM 990, PART VI, SECTION B, LINE 15A. Public Disclosure Form 990, Part VI, Section C, Line 19 WHEN REQUESTS FOR THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE, THE DATA IS PROVIDED ONSITE. WHEN REQUESTS FOR THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE, THE PERSON IS REFERRED TO WWW.IRS.GOV, WHERE COPIES ARE AVAILABLE. THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC ONSITE. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -65870; PENSION AND POST RETIREMENT BENEFIT - RELATED CHANGES OTHER THAN NET PERIODIC BENEFIT COST - -1961128;