2023-02-15T10:55:31-06:00 2022-03-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-01-01 132905215 COUNCIL ON ACCREDITATION FOR CHILDREN AND FAMILY SERVICES INC COUN 2127973000 648 N PLANKINTON AVE MILWAUKEE WI 53203 JAMES CARR CHIEF FINANCIAL OFFICER 2127973000 2023-02-15 1 JAMES CARR XXX-XX-XXXX 0 GARRETT M HIGGINS P00543209 2122862600 2023-02-14 3 AAL1 IAL1 2022 2023-03-07 01:45:13Z X SOCIAL CURRENT JODY LEVISON-JOHNSON 648 N PLANKINTON AVE MILWAUKEE WI 53203 2950148 0 X WWW.SOCIAL-CURRENT.ORG X 1977 NY SEE SCHEDULE O X 19 19 41 136 0 0 1056700 0 8870907 2049442 387882 48598 0 2972 10315489 2101012 0 0 0 0 4951900 1119918 0 0 0 2287633 558084 7239533 1678002 3075956 423010 16177570 0 6873078 0 9304492 0 X COA'S MISSION AS DEVELOPED AND APPROVED BY ITS BOARD OF TRUSTEES IS TO PARTNER WITH HUMAN AND SOCIAL SERVICE ORGANIZATIONS TO STRENGTHEN THEIR ABILITY TO IMPROVE THE LIVES OF THE PEOPLE THEY SERVE. 0 1 1072606 0 2049442 COA'S MAIN PROGRAM IS THE ACCREDITATION OF HUMAN AND SOCIAL SERVICES AGENCIES. ALTHOUGH THE NATURE OF THE SERVICES PROVIDED BY THESE AGENCIES MAY VARY, EACH IS REQUIRED TO DEMONSTRATE IMPLEMENTATION OF A SERIES OF ADMINISTRATION, MANAGEMENT AND SERVICE DELIVERY STANDARDS. COA ACCREDITS NEARLY 1,600 PUBLIC AND PRIVATE AGENCIES AND ESTIMATES THAT THESE AGENCIES IN TURN SERVE APPROXIMATELY 7 MILLION INDIVIDUALS AND FAMILIES EACH YEAR. THE IMPACT OF THE ACCREDITATION PROCESS CAN BE DEMONSTRATED IN THE HEIGHTENED QUALITY OF THE SERVICES THESE AGENCIES PROVIDE AS WELL AS IN THEIR ABILITY TO IMPLEMENT AND CONSISTENTLY ADHERE TO SOUND GOVERNANCE, FINANCIAL MANAGEMENT, RISK PREVENTION MANAGEMENT, PERFORMANCE QUALITY IMPROVEMENT AND HUMAN RESOURCE PROCESSES. WITH THE ONSET OF COVID-19, COA RAPIDLY SHIFTED TO VIRTUAL ACCREDITATION OPERATIONS AND TRAINING TO SUPPORT ORGANIZATIONS AND ENSURE THE HEALTH, SAFETY AND WELL-BEING OF ALL STAFF AND VOLUNTEERS. THE PROCESS TO TRANSITION WAS ESSENTIALLY SEAMLESS AND ORGANIZATIONS DID NOT EXPERIENCE A DISRUPTION IN THEIR ACCREDITATION PROCESS. USING LESSONS LEARNED FROM THE EXPERIENCE IN 2021, IN 2022 COA RETURNED TO ONSITE REVIEWS WHILE CONTINUING TO MAXIMIZE THE USE OF TECHNOLOGY WHEN APPROPRIATE TO ALLOW FOR A MORE EFFICIENT AND LESS BURDENSOME PROCESS. THE COA TEAM ALSO CONTINUED ACCREDITATION OPERATIONS WHILE WORKING WITH OTHERS IN THE ORGANIZATION TO CONSIDER NEW SERVICES AND OFFERINGS FOR THE NEW ORGANIZATION THAT WILL RESULT ONCE THE MERGER WITH THE ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES, INC. IS FINALIZED AND APPROVED.COA ACCREDITED 64 ORGANIZATIONS UNDER ITS 8TH EDITION STANDARDS, 2 ORGANIZATIONS UNDER ITS PUBLIC STANDARDS AND 23 ORGANIZATIONS UNDER ITS CHILD AND YOUTH DEVELOPMENT PROGRAMS. COA CONDUCTED 111 SITE VISITS INCLUDING 76 8TH EDITION REVIEWS, 2 PUBLIC REVIEWS, 32 CHILD AND YOUTH DEVELOPMENT REVIEWS AND 1 MILITARY REVIEW. 153281 0 0 STANDARD DEVELOPMENT & RESEARCH - COA MAKES ITS STANDARDS OF BEST PRACTICE AVAILABLE AT NO COST TO ANY ORGANIZATION. THESE STANDARDS REFLECT EVOLVING PRACTICES AND TRENDS AND SERVE AS A ROADMAP FOR ORGANIZATIONS TO USE TO BUILD CAPACITY. IN QUARTER 1 OF 2022, UPDATES WERE MADE TO TOOLS AND OTHER SUPPORTIVE RESOURCES TO SUPPORT STANDARD IMPLEMENTATION. ADDITIONALLY, A LITERATURE REVIEW OF BEST PRACTICE IN RESIDENTIAL TREATMENT COMMENCED TO INFORM STANDARDS UPDATES TO THE RESIDENTIAL TREATMENT SERVICES (RTX) STANDARDS. ALL OF THIS WORK WAS COMPLETED TO ENABLE COA TO REVIEW, ANALYZE, AND IMPROVE ACCREDITATION REQUIREMENTS. 1225887 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 20 0 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X JAMES CARR CFO 2127973000 648 N PLANKINTON AVE MILWAUKEE WI 53203 X ANNETTE RODRIGUEZ CHAIR 0.50 0.50 X X 0 0 0 GARY BLAU VICE CHAIR 0.50 0.50 X X 0 0 0 DEBORA MATTHEWS TREASURER 0.50 0.50 X X 0 0 0 NANCY DROESCH SECRETARY 0.50 0.50 X X 0 0 0 RALPH BAYARD DIRECTOR 0.50 0.50 X X 0 0 0 FATHER STEVEN BOES MS DIRECTOR 0.50 0.50 X 0 0 0 DENISE CAPACI DIRECTOR 0.50 0.50 X 0 0 0 ALEXANDRA L CAWTHORNE GAINES DIRECTOR 0.50 0.50 X 0 0 0 RICHARD J COHEN PHD DIRECTOR 0.50 0.50 X 0 0 0 MELISSA DEVLIN DIRECTOR 0.50 0.50 X 0 0 0 ADRIA JOHNSON DIRECTOR 0.50 0.50 X 0 0 0 DONALD W LAYDEN JR DIRECTOR 0.50 0.50 X 0 0 0 CHARLES MONTORIO-ARCHER DIRECTOR 0.50 0.50 X 0 0 0 ARABELLA PEREZ DIRECTOR 0.50 0.50 X 0 0 0 EDGAR RAMIREZ DIRECTOR 0.50 0.50 X 0 0 0 REUBEN ROTMAN DIRECTOR 0.50 0.50 X 0 0 0 MICHELLE SANBORN DIRECTOR 0.50 0.50 X 0 0 0 COURTNEY STAPLETON DIRECTOR 0.50 0.50 X 0 0 0 TRACY WAREING EVANS DIRECTOR 0.50 0.50 X 0 0 0 JODY LEVISON JOHNSON PRESIDENT AND CEO 20.00 20.00 X 95777 0 12464 JAMES CARR CHIEF FINANCIAL OFFICER 20.00 20.00 X 42144 0 10286 137921 0 22750 0 0 0 0 0 ACCREDITATION FEES 541900 1289158 1289158 PEER REVIEW SITE VISIT 541900 582774 582774 ANNUAL AGENCY FEES 541900 157850 157850 APPLICATION FEES 541900 18800 18800 PUBLICATION 541900 660 660 200 200 2049442 66256 66256 831478 849136 -17658 -17658 -17658 OTHER INCOME 900099 2972 2972 2972 2101012 2049442 0 51570 161102 91893 69209 725614 517549 208065 29593 20665 8928 98275 70082 28193 105334 71596 33738 11487 10683 804 10075 5843 4232 9955 4480 5475 65801 42007 23794 13631 267 13364 33149 21117 12032 6547 5958 589 1886 1102 784 1286 100 1186 27640 16120 11520 20978 12256 8722 PEER REVIEW 309097 309097 RENTAL & MAINTENANCE 45346 25072 20274 SUBSCRIPTIONS/REFERENCE 1206 1206 1678002 1225887 452115 0 1596068 0 99749 0 0 1355916 0 0 0 0 0 93660 0 0 0 64533 0 12452654 0 0 0 375500 0 139490 0 16177570 0 526196 0 5522563 0 112070 0 712249 0 6873078 0 X 7465019 0 1839473 0 9304492 0 16177570 0 X 423010 -494188 -9233314 X X 0 1 X 1 0 X 100 100 0 1056700 0 1056900 9553414 8587017 7392953 8870907 2049442 36453733 9553514 8587117 7392953 9927607 2049442 37510633 58400 10078 7550 88736 164764 397266 192617 137479 220423 140143 1087928 455666 202695 145029 309159 140143 1252692 36257941 318320 317150 266802 260405 66256 1228933 318320 317150 266802 260405 66256 1228933 2972 2972 9871834 8904267 7659755 10188012 2118670 38742538 0.93590 0.91650 0.03170 0.03080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 2,972. PART III, SHORT YEAR EXPLANATION: FY2022 IS A FINAL SHORT-YEAR FROM 1/1/2022 - 3/31/2022. 0 1 X 2220601 -159936 2058498 2167 2072590 238634 82000 8623 2220601 1835300 322253 78000 6963 2072590 1579680 337614 75000 6994 1835300 1751946 -92050 73000 7216 1579680 0.00000 0.00000 0.00000 0 0 0 X 1956690 -494188 351941 92 -142155 2098845 2167 2167 2101012 2027776 351941 351941 1675835 2167 2167 1678002 PART IV, LINE 2B: THE ORGANIZATION HOLDS A SECURITY DEPOSIT FROM A SUBLEASE IN AN ESCROW ACCOUNT. PART V, LINE 4: COA MAINTAINS DONOR-RESTRICTED AND BOARD-DESIGNATED ENDOWMENT FUNDS WHOSE PURPOSE IS TO SUPPORT CREATIVE, INNOVATIVE AND IMAGINATIVE SPECIAL PROJECTS THAT COULD OTHERWISE NOT BE ACCOMPLISHED. ENDING ENDOWMENT FUNDS BALANCE WERE TRANSFERRED TO RELATED PARTY AT YEAR-END. PART X, LINE 2: COA RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT COA HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. COA IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON FOREIGN TRANSLATION 92. CASH 2022-03-31 1230726 BOOK VALUE 391709925 SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNIT 648 N PLANKINTON AVE MILWAUKEE WI 53203 501(C)(3) ACCOUNTS RECEIVABLE 2022-03-31 1273304 BOOK VALUE 391709925 SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNIT 648 N PLANKINTON AVE MILWAUKEE WI 53203 501(C)(3) PREPAID EXPENSES 2022-03-31 82909 BOOK VALUE 391709925 SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNIT 648 N PLANKINTON AVE MILWAUKEE WI 53203 501(C)(3) INVESTMENTS 2022-03-31 12667146 BOOK VALUE 391709925 SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNIT 648 N PLANKINTON AVE MILWAUKEE WI 53203 501(C)(3) SECURITY DEPOSITS 2022-03-31 119890 BOOK VALUE 391709925 SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNIT 648 N PLANKINTON AVE MILWAUKEE WI 53203 501(C)(3) PROPERTY AND EQUIPMENT 2022-03-31 435648 BOOK VALUE 391709925 SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNIT 648 N PLANKINTON AVE MILWAUKEE WI 53203 501(C)(3) 1 1 1 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: ALL DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE ALSO DIRECTORS OF THE SUCCESSOR ORGANIZATION AS FOLLOWS:ANNETTE RODRIGUEZ, CHAIRGARY BLAU, VICE CHAIRDEBORA MATTHEWS, TREASURERNANCY DROESCH, SECRETARYRALPH BAYARD, DIRECTORFATHER STEVEN BOES, M.S., DIRECTORALEXANDRA L. CAWTHORNE GAINES, DIRECTORDENISE CAPACI, DIRECTORRICHARD J. COHEN, PH.D., DIRECTORMELISSA DEVLIN, DIRECTORADRIA JOHNSON, DIRECTORDONALD W. LAYDEN, JR., DIRECTORCHARLES MONTORIO-ARCHER, DIRECTORARABELLA PEREZ, DIRECTOREDGAR RAMIREZ, DIRECTORREUBEN ROTMAN, DIRECTORMICHELLE SANBORN, DIRECTORCOURTNEY STAPLETON, DIRECTORTRACY WAREING EVANS, DIRECTORJODY LEVISON JOHNSON, PRESIDENT AND CEOJAMES CARR, CHIEF FINANCIAL OFFICER PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: THE ORGANIZATION MERGED WITH SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES). SOCIAL CURRENT REMAINS AS THE CONTINUING ENTITY. AS A RESULT OF THE MERGER, COA TRANSFERRED ITS NET ASSETS TO THE ALLIANCE ON MARCH 31, 2022. FORM 990, PART I, LINE 1: THE MISSION OF THE COUNCIL ON ACCREDITATION (COA) IS TO PARTNER WITH HUMAN AND SOCIAL SERVICE ORGANIZATIONS TO STRENGTHEN THEIR ABILITY TO IMPROVE THE LIVES OF THE PEOPLE THEY SERVE. IN FULFILLING THIS MISSION, COA VALIDATES THE QUALITY OF NEARLY 1,600 PUBLIC AND PRIVATE ORGANIZATIONS SERVING APPROXIMATELY 7 MILLION VULNERABLE INDIVIDUALS EACH YEAR. COA REVIEWS AN ENTIRE ORGANIZATION INCLUDING ITS APPLICABLE SERVICES, GOVERNANCE, MANAGEMENT AND FINANCIAL CONTROLS. IN QUARTER 1 OF 2022, COA MADE 136 ACCREDITATION DECISIONS FOR PUBLIC AND PRIVATE AGENCIES, CONDUCTED MORE THAN 100 SITE VISITS WITH A POOL OF 400 PLUS ACTIVE VOLUNTEER REVIEWERS AND MAINTAINED FEDERAL, STATE AND LOCAL RECOGNITIONS. ALSO, IN QUARTER 1 OF 2022, UPDATES WERE MADE TO TOOLS AND OTHER SUPPORTIVE RESOURCES TO SUPPORT STANDARD IMPLEMENTATION. ADDITIONALLY, A LITERATURE REVIEW OF BEST PRACTICES IN RESIDENTIAL TREATMENT COMMENCED TO INFORM STANDARDS UPDATES TO THE RESIDENTIAL TREATMENT SERVICES (RTX) STANDARDS. ON MARCH 31, 2022, COA TRANSFERRED ALL OF ITS NET ASSETS TO SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES). SOCIAL CURRENT REMAINS AS THE CONTINUING ENTITY AFTER THE MERGER. FORM 990, PART III, LINE 3 AT THE END OF THE TAX YEAR, THE ORGANIZATION'S PROGRAM SERVICES WERE TRANSFERRED TO ITS SUCCESSOR ORGANIZATION, PURSUANT TO MERGER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES), SURVIVING ENTITY AFTER EXECUTION OF MERGER AGREEMENT, FINANCE COMMITTEE FOR REVIEW. UPON COMPLETION OF THE REVIEW A FINAL DRAFT IS DISTRIBUTED ELECTRONICALLY TO ALL MEMBERS OF THE BOARD. THERE IS THEN AN APPROXIMATELY ONE WEEK PERIOD FOR EACH BOARD MEMBER TO REVIEW THE FORM 990. UPON COMPLETION OF THEIR REVIEW EACH BOARD MEMBER ELECTRONICALLY SUBMITS THEIR APPROVAL OF THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES AND STAFF MEMBERS ARE ANNUALLY REQUIRED TO EXECUTE AN ACKNOWLEDGEMENT ATTESTING THAT THEY HAVE READ, UNDERSTOOD AND AGREE TO COMPLY WITH THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY. ANYONE BELIEVING THAT A CONFLICT-OF-INTEREST MAY EXIST MUST DISCLOSE THE POTENTIAL CONFLICT ORALLY OR IN WRITING TO THE BOARD MEMBERS OR BOARD COMMITTEE CONSIDERING A POTENTIAL TRANSACTION TO WHICH THE CONFLICT RELATES. FOLLOWING A PERIOD OF QUESTIONS FROM THE BOARD OR BOARD COMMITTEE, THE INTERESTED PERSON MUST LEAVE THE ROOM AND NOT PARTICIPATE IN DISCUSSIONS OR VOTING RELATED TO THE POTENTIAL CONFLICT. BY MAJORITY VOTE, THE BOARD OR BOARD COMMITTEE WILL DETERMINE IF A CONFLICT EXISTS, AND WHETHER TO ENTER INTO THE PROPOSED TRANSACTION. A DISINTERESTED PERSON OR COMMITTEE MAY BE APPOINTED BY THE BOARD CHAIR TO INVESTIGATE ALTERNATIVES TO A PROPOSED TRANSACTION IF THE BOARD DEEMS THIS NECESSARY. THE MINUTES OF THE BOARD OR BOARD COMMITTEE WILL DOCUMENT THAT THE CONFLICT WAS DISCLOSED, THE VOTING RECORD REGARDING THE CONFLICT, AND THE DECISION MADE REGARDING THE TRANSACTION. IF THE BOARD HAS REASON TO BELIEVE THAT A CONFLICT WAS NOT DISCLOSED, THE INTERESTED PARTY WILL BE GIVEN AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO REPORT A POTENTIAL CONFLICT OF INTEREST. FOLLOWING A FORMAL BOARD HEARING, INVESTIGATION AND VOTE, IF THE BOARD DETERMINES THAT A FAILURE TO DISCLOSE A CONFLICT OF INTEREST EXISTED, THE BOARD WILL TAKE NECESSARY CORRECTIVE ACTION AGAINST THE INTERESTED PARTY INCLUDING REMOVAL FROM THE COMMITTEE OR FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DECISIONS RELATED TO THE PRESIDENT & CEO ARE REVIEWED BY THE BOARD OF TRUSTEES CHAIR, EXECUTIVE COMMITTEE, AND FULL BOARD. THE EXECUTIVE COMMITTEE TAKES INTO CONSIDERATION PERFORMANCE MANAGEMENT AND COMPETITIVE COMPENSATION DATA INCLUDING A COMPENSATION STUDY THAT BEGAN IN 2021 AND WAS CONDUCTED BY AN INDEPENDENT HUMAN RESOURCE CONSULTING FIRM. THE EXECUTIVE COMMITTEE MAKES RECOMMENDATIONS TO THE ENTIRE BOARD OF TRUSTEES REGARDING THE PRESIDENT & CEO'S COMPENSATION. RECOMMENDATIONS FOR THE PRESIDENT & CEO COMPENSATION ARE SUBJECT TO THE REVIEW/APPROVAL OF THE COA BOARD OF TRUSTEES AND ARE COMMUNICATED TO THE COA HUMAN RESOURCES DEPARTMENT IN WRITING. THE PRESIDENT & CEO DETERMINES THE COMPENSATION FOR OTHER COA STAFF, ALONG WITH RECOMMENDATIONS FROM THE EXECUTIVE COMMITTEE AND THE EXECUTIVE LEADERSHIP TEAM. COMPENSATION DECISIONS FOR OTHER COA STAFF ARE MADE FACTORING IN ANNUAL PERFORMANCE MANAGEMENT AND COMPETITIVE COMPENSATION DATA. COA HAS IMPLEMENTED A COMPENSATION PLAN TO FACILITATE ITS ABILITY TO ATTRACT, RETAIN, AND REWARD STAFF. THIS PROGRAM UTILIZES ANNUAL PERFORMANCE MANAGEMENT, PERIODIC EXTERNAL MARKET COMPARABILITY REVIEWS, AND SALARY ADMINISTRATION GUIDELINES. A FULL COMPETITIVE COMPENSATION STUDY WAS BEGUN IN 2021. FORM 990, PART VI, SECTION C, LINE 19 COA MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST TO SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES), SURVIVING ENTITY AFTER EXECUTION OF MERGER AGREEMENT. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), INSPERITY, INC., FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART XI, LINE 9: GAIN ON FOREIGN TRANSLATION 92. TRANSFER OF NET ASSETS TO RELATED ENTITY -9,233,406. FORM 990, PART XII, LINE 2C AS A RESULT OF THE MERGER WITH SOCIAL CURRENT (FORMERLY KNOWN AS ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES), SURVIVING ENTITY, THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS HAS BEEN TRANSITIONED TO SOCIAL CURRENT'S FINANCE COMMITTEE. ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES INC 648 N PLANKINTON AVE MILWAUKEE WI 53203 391709925 PROMOTE STRATEGIES TO PROVIDE HEALTHY SOCIETY AND STRONG COMMUNITIES DE 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0