2026-04-20T16:50:08-05:00 2025-06-30 WITHUMSMITHBROWNPC 331 NEWMAN SPRINGS RD STE 125 RED BANK NJ 077016765 990 2024-07-01 221500479 BONNIE BRAE % ALBERTO VAZQUEZ BONN 9086470800 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 ALBERTO VAZQUEZ CFO 9086470800 2026-04-16 true true ISRAEL TANNENBAUM P01589203 7328423113 2024 2025-03-06 01:10:19Z PAUL D RIEGER MSW 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 44152205 false X BONNIE-BRAE.ORG X 1953 NJ EMPOWERING YOUTH AND FAMILIES TO ACHIEVE SMALL VICTORIES EVERY DAY THROUGH COMPREHENSIVE CARE AND EDUCATION. 17 17 398 75 -123805 0 810321 1153425 35373075 37438220 1224769 1728681 8253 10395 37416418 40330721 0 0 0 0 25950053 27099407 11865 0 324591 7242028 7901243 33203946 35000650 4212472 5330071 72347839 79536410 4743031 3306298 67604808 76230112 EMPOWERING YOUTH AND FAMILIES TO ACHIEVE SMALL VICTORIES EVERY DAY THROUGH COMPREHENSIVE CARE AND EDUCATION. PLEASE REFER TO SCHEDULE O FOR A MORE DETAILED DESCRIPTION OF THE ORGANIZATION'S TAX-EXEMPT PURPOSES AND ACTIVITIES. false false 22474263 30425315 UNDER CONTRACT WITH THE NEW JERSEY DEPARTMENT OF CHILDREN AND FAMILIES, BONNIE BRAE PROVIDES RESIDENTIAL BEHAVIORAL HEALTH SERVICES TO AROUND 275 ADOLESCENT YOUTH. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. 7811971 7012905 BONNIE BRAE PROVIDES EDUCATIONAL SERVICES THROUGH ITS NEW JERSEY STATE APPROVED SCHOOL FOR STUDENTS WITH DISABILITIES. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. 30286234 true true false false false false false false false true true true false false false true true false false false true false false false true true false false false true false false false false false false false false false false false false false true true false false false true X 66 0 true 398 true true true false false false false true true false false false false false false X 17 17 true false false false false false false true true false false true true true true true true true true false NJ X ALBERTO VAZQUEZ 9086470800 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 X VANITA BRAVER MEDICAL DIRECTOR 55.0 0.0 X 314183 0 29357 PAUL D REIGER CEO 55.0 0.0 X 296262 0 26979 SONIA PETITE ADVANCE PRACTICE NURSE 55.0 0.0 X 164246 0 33903 MATT NISSEN CFO (THRU 6/2025) 55.0 0.0 X 171309 0 10797 JAMES RAU CLINICAL DIRECTOR 55.0 0.0 X 158000 0 22543 MIA JORDAN ADVANCE PRACTICE NURSE 55.0 0.0 X 148003 0 30580 HEATHER D SMALL Development Director 55.0 0.0 X 147671 0 25805 CHRISTIAN WHOOLEY COO 55.0 0.0 X 159225 0 11680 KYRON TRUMPET DIRECTOR COMMUNITY RESIDENTIAL 55.0 0.0 X 144255 0 21002 ANN WENDLOCKER FORMER CFO 0.0 0.0 X 115268 0 855 BETTY CASS-SCHMIDT PRESIDENT - TRUSTEE 1.0 0.0 X X 0 0 0 CAROLE SPENCE DECKER VICE PRESIDENT - TRUSTEE 1.0 0.0 X X 0 0 0 JOSEPH M LEMOND ESQ VICE PRESIDENT - TRUSTEE 1.0 0.0 X X 0 0 0 CLIFFORD GILMAN TREASURER - TRUSTEE 1.0 0.0 X X 0 0 0 ARTHUR KNOWLTON SECRETARY - Trustee 1.0 0.0 X X 0 0 0 KASLYN RICHARDSON-ETTIENNE Assistant Secretary-TRUSTEE 1.0 0.0 X X 0 0 0 BRETT E LEWIS TRUSTEE 1.0 0.0 X 0 0 0 Crystal Robinson TRUSTEE (EFF. 9/2024) 1.0 0.0 X 0 0 0 CHARLOTTE OSBORNE MOSCARDELLI TRUSTEE 1.0 0.0 X 0 0 0 HARRY T OSBORNE TRUSTEE 1.0 0.0 X 0 0 0 John Mopper TRUSTEE (EFF. 9/2024) 1.0 0.0 X 0 0 0 Lauren Jenkins Trustee (THRU 9/2024) 1.0 0.0 X 0 0 0 LESLEY F ROGERS TRUSTEE 1.0 0.0 X 0 0 0 LOUIS DIGIOVANNI TRUSTEE 1.0 0.0 X 0 0 0 Maximillian M Spann TRUSTEE 1.0 0.0 X 0 0 0 MICKEY SINGH PHARMD RPH TRUSTEE 1.0 0.0 X 0 0 0 RENARD BARNES TRUSTEE (EFF. 5/2025) 1.0 0.0 X 0 0 0 ROBERT H COURTEMANCHE TRUSTEE 1.0 0.0 X 0 0 0 ANDREW MORAN TRUSTEE (THRU 12/2024) 1.0 0.0 X 0 0 0 1818422 0 213501 38 true true false BRAVO BUILDING SERVICES 1140 RT 22 EAST 202 BRIDGEWATER NJ 08807 CLEANING SERVICE 287976 QUALIFACTS SYSTEMS INC PO BOX 4577 CAROL STREAM IL 601974577 HEALTH RECORDS ADMIN 153548 Withum Smith Brown PO Box 5340 PRINCETON NJ 08543 Audit 114374 3 238361 183523 731541 1153425 RESIDENTIAL FEES 623990 29864707 29864707 TUITION 611710 7012905 7012905 OTHER PROGRAM RELATED REVENUE 900099 560608 560608 37438220 1619916 -123805 1743721 0 0 0 0 0 3653067 20023 3538909 25416 114158 -5393 108765 108765 251154 238361 251154 16400 6005 10395 10395 0 0 0 0 40330721 37438220 -123805 1862881 0 0 0 0 1071861 952670 98574 20617 0 20884227 19090130 1605566 188531 851490 779565 64110 7815 2681315 2455322 200757 25236 1610514 1479358 115224 15932 0 277785 68020 209765 134010 29439 104571 0 0 273230 273230 1444465 1056053 385486 2926 1975 1975 493139 324165 131711 37263 129480 48228 81252 0 614492 614492 80120 76668 3046 406 0 44384 38951 5433 35512 6668 28844 0 1157736 1056959 89794 10983 767261 182477 584784 FOOD EXPENSES 764266 764266 RESIDENT ACTIVITIES EXPENSE 557432 557432 RECREATION EXPENSES 110543 110543 STAFF RECRUITMENT 175401 175401 840012 594828 230302 14882 35000650 30286234 4389825 324591 670735 344720 6279450 9616976 14899 2850 3291473 3381087 0 0 0 0 0 0 0 0 174692 128618 41749405 27092210 14894797 14657195 32356349 35262708 14664829 16032415 0 0 0 0 615 109841 72347839 79536410 3479403 2357632 0 0 0 0 0 0 0 0 0 0 1263628 948666 0 0 0 0 4743031 3306298 X 67010488 75402745 594320 827367 67604808 76230112 72347839 79536410 5330071 3295233 X X false true X true true true X 3811777 752738 1280135 810321 1153425 7808396 0 0 3811777 752738 1280135 810321 1153425 7808396 420536 7387860 498494 1079876 838913 784337 1619916 4821536 4950 0 0 8253 10395 23598 69659 0 0 0 0 69659 12723189 160536331 0.58066 0.64865 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 594320 237080 21586 25619 827367 800425 154268 17554 377927 594320 811523 325188 5433 341719 800425 636359 312397 -7384 129849 811523 688936 373648 14861 441086 636359 0.86050 0.13950 false false 0 31329 31329 0 31931660 20736797 11194863 0 7491581 4865120 2626461 0 2294835 1490293 804542 14657195 HEDGE FUNDS 12310454 F LIMITED PARTNERSHIPS 3721961 F 16032415 0 0 X 43352724 3295233 3295233 40057491 273230 273230 40330721 34727420 34727420 273230 273230 35000650 SCHEDULE D, PART V, LINE 4 THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ITS SAVINGS AND ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASE POWER, WITHOUT UNDUE EXPOSURE TO MARKET RISK, OF THE INVESTED ASSETS. IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE ON ACCOUNTING FOR CERTAIN INVESTMENTS HELD BY NONPROFIT ORGANIZATIONS, THE PORTION OF DONOR RESTRICTED ENDOWMENT FUNDS THAT ARE CLASSIFIED AS PERMANENTLY RESTRICTED ARE NOT REDUCED BY LOSSES ON THE INVESTMENT OF FUNDS EXCEPT TO THE EXTENT REQUIRED BY THE DONOR. THUS, THE BALANCE OF RESTRICTED NET ASSETS WILL NOT FALL BELOW THE LEVEL THAT THE DONOR REQUIRED THE ORGANIZATION TO RETAIN AS A FUND OF PERPETUAL DURATION. THE SCHOOL HAS MAINTAINED A CONSISTENT INVESTMENT POLICY SINCE 1998. THE INVESTMENT PHILOSOPHY IS TO MANAGE THE FUNDS SO AS TO PROVIDE A SUPPLEMENTAL REVENUE SOURCE FOR THE SCHOOL. ADEQUATE PORTFOLIO DIVERSITY SHOULD BE MAINTAINED TO FACILITATE ENDOWMENT WITHDRAWLS DURING DIFFERING MARKET ENVIRONMENTS. THE PRIMARY INVESTMENT OBJECTIVE IS TO MAXIMIZE THE TOTAL RETURN OF THE PORTFOLIO OVER THE LONG TERM BASED ON LEVELS OF INVESTMENT RISKS THAT ARE PRUDENT AND REASONABLE. A SECONDARY OBJECTIVE IS THE MAINTENANCE OF THE REAL VALUE OF THE PORTFOLIO. SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND EXEMPT FROM STATE INCOME TAXES UNDER STATE LAW, AND NO PROVISION FOR SUCH INCOME TAX HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE PROVISION OF AUTHORITATIVE GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER THIS GUIDANCE, THE ORGANIZATION EVALUATES TAX POSITIONS REQUIRING RECOGNITION USING A MORE-LIKELY-THAN-NOT THRESHOLD, AND THOSE TAX POSITIONS REQUIRING RECOGNITION ARE MEASURED AT THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE ORGANIZATION HAS EVALUATED THE LIKELIHOOD OF THE TAX-EXEMPT STATUS BEING CHALLENGED AS REMOTE. ACCORDINGLY, AS OF JUNE 30, 2025, THE ORGANIZATION HAS NOT INCLUDED ANY INCOME TAX PROVISION, INCLUDING INTEREST AND PENALTIES, IN THE FINANCIal STATEMENTS. Central America and the Caribbean 0 0 Investments none 10102350 0 0 0 0 10102350 10102350 true false false true false false FABIAN CONSULTING GRANT WRITING false TARTAN Ball 260145 141810 118335 20139 15200 25500 57496 TARTAN Classic 186212 71868 114344 81592 29010 3742 5 43158 24683 18475 18475 489515 238361 251154 101731 44210 25500 79713 251154 0 16400 1050 1305 3650 true 1.00000 16400 1050 1305 3650 6005 10395 NJ true false false false 0.00000 1.00000 Matthew Nissan 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 false Matthew Nissan 0 X false X X X X true false false false false false false false false VANITA BRAVER MEDICAL DIRECTOR 313629 0 0 0 554 0 29206 0 151 0 343540 0 0 0 PAUL D REIGER CEO 273811 0 0 0 22451 0 25658 0 1321 0 323241 0 0 0 SONIA PETITE ADVANCE PRACTICE NURSE 163692 0 0 0 554 0 12241 0 21662 0 198149 0 0 0 MATT NISSEN CFO (THRU 6/2025) 171280 0 0 0 29 0 10797 0 0 0 182106 0 0 0 JAMES RAU CLINICAL DIRECTOR 154354 0 0 0 3646 0 11194 0 11349 0 180543 0 0 0 MIA JORDAN ADVANCE PRACTICE NURSE 147919 0 0 0 84 0 9360 0 21220 0 178583 0 0 0 HEATHER D SMALL Development Director 135432 0 0 0 12239 0 9012 0 16793 0 173476 0 0 0 CHRISTIAN WHOOLEY COO 156274 0 0 0 2951 0 11155 0 525 0 170905 0 0 0 KYRON TRUMPET DIRECTOR COMMUNITY RESIDENTIAL 142057 0 0 0 2198 0 9847 0 11155 0 165257 0 0 0 ANN WENDLOCKER FORMER CFO 23225 0 0 0 92043 0 469 0 386 0 116123 0 0 0 PART VII AND SCHEDULE J IN ACCORDANCE WITH FORM 990 RULES, REGULATIONS AND INSTRUCTIONS, SINCE THIS FORM 990 HAS A FISCAL YEAR END OF JUNE 30, 2025, THE COMPENSATION AND BENEFITS REPORTED IN PART VII AND SCHEDULE J REPRESENT CALENDAR YEAR 2024 AMOUNTS. Schedule J, Line 4a: Ann Wendlocker received severance amount of $92,043 in fiscal year June 30, 2025. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Empowering youth and families to achieve small victories every day through comprehensive care and education. For over 120 years Bonnie Brae has transformed the lives of more than 12,000 youth and families. Accredited by the Joint Commission, Bonnie Brae is one of the nation's preeminent therapeutic and learning environments for at-risk New Jersey youth, ages 12-21, who have experienced trauma and face significant mental health and behavioral challenges. Through comprehensive residential treatment, education, and clinical support, Bonnie Brae provides young people with the opportunity to discover, develop, and strengthen the skills needed to become responsible, independent adults. In 2021, Bonnie Brae expanded its services to include young women for the first time with the opening of a crisis stabilization program in Chester, New Jersey, marking an important step in broadening the organization's continuum of care. Bonnie Brae serves approximately 275 boys and girls each year from nearly every county in the state of New Jersey. Most are referred by the New Jersey Department of Children and Families and currently arrive after an average of 5.6 prior placements, including juvenile justice placements, shelters, and other residential programs. Many of the young people we serve have experienced significant trauma, abuse, neglect, family instability, and exposure to addiction or gang involvement. As a result, they often present complex emotional and behavioral health needs. At Bonnie Brae, youth begin to break these cycles by developing life skills, building healthy relationships, and preparing for independent living. Our experienced clinical team provides comprehensive individual, group, and family therapy within an integrated therapeutic, educational, and residential environment designed to help young people heal, grow, and move toward stable, productive futures. Of Bonnie Brae's entire population: approximately 45% are African American; 26% are Caucasian; 22% Latino; 5% are Biracial; 1% is Arabic; and 1% Native American. When Boys arrive at Bonnie Brae: 90% have experienced one or more school problems including multiple School suspensions, grade retention, truancy and/or expulsion; 78% are on psychotropic medications; 73% have a Special Education Classification; 69% have been abused, neglected or witnessed violence inside or outside the home; 47% experienced at least one Hospitalization prior to admission; 42% Court Ordered into treatment; Despite this, after an average of 10-14 months at Bonnie Brae, 100% of all eligible students graduate from our program. Bonnie Brae defines a successful discharge as a youth transitioning to a less restrictive setting, reflecting our goal to help interrupt the downward spiral many have experienced prior to admission. Among alumni surveyed who were discharged between July 2020 and December 2021: 83% graduated; 16% were enrolled in high school; 74% were working; 92% have had no contact with the Justice System; 93% were living in the community; Bonnie Brae's successful track record is based on a foundation of experienced professionals including Child-care Counselors; Clinicians; Nurses; Child Psychiatrists and Psychiatric Advanced Practice Nurses; Pediatricians; Substance Abuse Counselors; Teachers and a strong support staff and leadership team. Treatment is grounded in the development of positive relationships between youth who have experienced trauma and caring, knowledgeable staff. Our highly trained team uses a strength-based approach that fosters trust, improves communication and problem-solving skills, and builds on each young person's accomplishments. This philosophy starts at the leadership level and is extended throughout the agency. In addition to attending our fully accredited Approved Private School for Children with Disabilities or other educational institutions, residents are encouraged to give back to the community through meaningful service. Youth regularly volunteer with organizations such as Morris Habitat for Humanity and America's Grow-A-Row. A cornerstone of Bonnie Brae's effectiveness is our Continuum of Care, designed to help youth heal and grow gradually-from crisis to independence. Our continuum of services includes several levels of intensive residential treatment on our main campus; community-based residential treatment in Bound Brook, Bridgewater, and New Brunswick; aftercare services; and Intensive In-Community supports that provide in-home therapy for youth and families in crisis. Our experience has shown that if we are able to provide young people with consistent support, guidance, and positive relationships, for an extended period of time along with comprehensive treatment and education the greater their chances of becoming successful, productive adults. CORE FORM, PART V, LINES 3A AND 3B: UNRELATED BUSINESS GROSS INCOME WAS BELOW $1,000 DURING THE YEAR. BONNIE BRAE IS FILING FORM 990-T TO PRESERVE ITS NET OPERATING LOSS CARRYFORWARD. CORE FORM, PART VI, SECTION A; LINE 2 Trustees Harry T. Osborne, Charlotte Osborne Moscardelli, and Lauren A. Jenkins (thru her departure Sept 2024) have a family relationship. CORE FORM, PART VI, SECTION A; LINE 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO ALL VOTING MEMBERS OF ITS FULL GOVERNING BODY, ITS BOARD OF TRUSTEES, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE BOARD OF TRUSTEES VOTED TO APPROVE THE FORM 990 AT A SPECIAL MEETING OF THE BOARD ON APRIL 13, 2026. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL, INCLUDING ITS CHIEF FINANCIAL OFFICER, AND VARIOUS OTHER INDIVIDUALS WITHIN THE ORGANIZATION, TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE DEPARTMENT. THE DRAFT FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S FINANCE DEPARTMENT AND ANY RESULTING CHANGES ARE MADE TO THE DRAFT RETURN THROUGH DISCUSSIONS WITH THE CPA FIRM. THE DRAFT RETURN IS THEN PROVIDED TO THE AUDIT COMMITTEE ALONG WITH EACH MEMBER OF THE BOARD OF TRUSTEES FOR REVIEW AND FEEDBACK. ANY QUESTIONS THEY HAVE ARE REVIEWED/ADDRESSED WITH THE CPA FIRM. THE BOARD OF TRUSTEES VOTE TO APPROVE THE DRAFT FORM 990 PRIOR TO ITS FILING. CORE FORM, PART VI, SECTION B; LINE 12 THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S BOARD PRESIDENT. ALL RESPONSES TO CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE REVIEWED FOR FULL COMPLIANCE WITH AGENCY POLICIES. CORE FORM, PART VI, SECTION B; LINE 15 BONNIE BRAE'S BOARD OF TRUSTEES HAS AN EXECUTIVE COMMITTEE ("COMMITTEE") WHICH REVIEWS AND RECOMMENDS APPROVAL OF THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S OFFICERS, INCLUDING THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER TO THE FULL BOARD OF TRUSTEES. THE ACTIONS TAKEN BY THE COMMITTEE AND THE BOARD OF TRUSTEES ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF THESE INDIVIDUALS. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE MEMBERS OF THE COMMITTEE AND BOARD OF TRUSTEES ARE INDEPENDENT AND FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE AND BOARD OF TRUSTEES ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WERE REVIEWED AND SUBSEQUENTLY APPROVED. THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S OFFICERS, INCLUDING THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND CHIEF OPERATING OFFICER ARE REVIEWED AND APPROVED ON AN ANNUAL BASIS BY THE COMMITTEE IN CONJUNCTION WITH THE INDIVIDUALS' JOB PERFORMANCE. THE COMPENSATION AND BENEFITS OF ALL OTHER INDIVIDUALS DISCLOSED IN THIS FORM 990 ARE REVIEWED ON AN ANNUAL BASIS BY THE CHIEF EXECUTIVE OFFICER WITH ASSISTANCE FROM THE BONNIE BRAE HUMAN RESOURCES DEPARTMENT IN CONJUNCTION WITH EACH INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, PERSONNEL REVIEWS, EVALUATIONS, SELF-EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. THE CHIEF EXECUTIVE OFFICER, IN CONJUNCTION WITH THE COMMITTEE, ESTABLISHES THE ANNUAL BUDGET FOR ALL SALARY INCREASES AND HAS THE RESPONSIBILITY TO DISTRIBUTE INDIVIDUAL INCREASES BASED UPON OBJECTIVE CRITERIA ESTABLISHED IN THE ANNUAL EVALUATION PROCESS WITHIN THE APPROVED BUDGET. CORE FORM, PART VI, SECTION C; LINE 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. CORE FORM, PART XII; LINE 2 AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED JUNE 30, 2025 and 2024, RESPECTIVELY. AN UNMODIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM. THE ORGANIZATION'S AUDIT COMMITTEE HAS ASSUMED THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED. CORE FORM, PART XII; LINE 3 THIS ORGANIZATION ENGAGED AN INDEPENDENT CPA FIRM TO PREPARE AND ISSUE AN AUDIT UNDER THE Uniform Guidance, 2 C.F.R. Part 200, Subpart F. BONNIE BRAE FOUNDATION INC 3415 VALLEY ROAD LIBERTY CORNER NJ 07938 871869716 SUPPORT ORG NJ 501(C)(3) 12C BONNIE BRAE true false false false false false false false false false false false false false false false false false false false