2023-10-11T14:47:06-05:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 3001 SUMMER STREET 5TH FLOOR EAST STAMFORD CT 06905 990 2022-01-01 133523329 MIANUS RIVER GORGE INC MIAN 9142343455 167 MIANUS RIVER ROAD BEDFORD NY 10506 RODERICK CHRISTIE EXECUTIVE DIRECTOR 9142343455 2023-10-11 1 RODERICK CHRISTIE XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 2033232400 2023-10-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z RODERICK CHRISTIE 167 MIANUS RIVER ROAD BEDFORD NY 10506 971711 0 X WWW.MIANUS.ORG X 1989 NY TO PRESERVE, PROTECT AND PROMOTE APPRECIATION OF THE NATURAL HERITAGE OF THE MIANUS RIVER WATERSHED. 16 16 7 90 0 0 2177839 738081 3036 34163 789447 140143 23969 0 2994291 912387 6200 150 0 0 501277 553595 0 0 78158 231504 309766 738981 863511 2255310 48876 26784480 25992889 63047 70153 26721433 25922736 X TO PRESERVE, PROTECT AND PROMOTE APPRECIATION OF THE NATURAL HERITAGE OF THE MIANUS RIVER WATERSHED THROUGH LAND ACQUISITION AND CONSERVATION, SCIENTIFIC RESEARCH & PUBLIC EDUCATION. 0 0 278065 150 34163 RESEARCH AND EDUCATION: TO PROPERLY FULFILL ITS MISSION TO PROTECT THE UNIQUE RESOURCES OF THE GORGE AND THE MIANUS RIVER WATERSHED, THE MRG CONTINUES ITS TRADITION OF RESEARCH-BASED MANAGEMENT. THE COMPLEXITY AND INTERCONNECTEDNESS OF ECOLOGICAL SYSTEMS REQUIRES THAT ALL RESEARCH EFFORTS BE COORDINATED AND COMPLIMENTARY. TO THAT END, THE MRG HAS ESTABLISHED A LONG-TERM RESEARCH PROGRAM THAT ATTRACTS YOUNG MINDS TO TACKLE DIFFICULT ECOLOGICAL QUESTIONS AND FOCUSES THEIR EFFORTS TOWARD THE ULTIMATE GOAL OF BETTER MANAGEMENT PRACTICES.TO EFFECTIVELY MANAGE THE DELICATE AND UNIQUE ECOSYSTEMS WITHIN THE GORGE, WE UNDERTAKE SCIENTIFIC RESEARCH TO: 1) PROVIDE ANSWERS TO DIFFICULT ECOLOGICAL QUESTIONS ASSOCIATED WITH THE IMPACT OF THE ENCROACHING SUBURBAN ENVIRONMENT 2) AID IN THE DEVELOPMENT OF STRATEGIES TO MITIGATE SUCH INFLUENCES AND, 3) PROVIDE A LIBRARY OF INFORMATION THAT CAN BE SHARED WITH OTHER PRESERVES, WILDLIFE REFUGES, BOTANICAL PRESERVES THAT MIGHT BE STRUGGLING WITH SIMILAR LAND MANAGEMENT ISSUES. IN THIS WAY, THE GORGE IS AN INVALUABLE PROVING GROUND FOR INNOVATIVE MANAGEMENT SOLUTIONS THAT HAVE AN IMPACT WELL BEYOND THE BOUNDARIES OF THE GORGE. ACTIVITIES REVOLVE AROUND THREE KEY PROGRAMS: THE RESEARCH ASSISTANTSHIP PROGRAM (RAP), THE WILDLIFE TECHNICIAN PROGRAM (WTP) AND THE COLLEGE INTERN PROGRAM IN SUBURBAN ECOLOGY (CISE). THE RESEARCH ASSISTANTSHIP PROGRAM (RAP) OFFERS FUNDING FOR GRADUATE-LEVEL RESEARCH IN THE FIELDS OF ECOLOGY, WILDLIFE BIOLOGY, AND CONSERVATION BIOLOGY. RAP IS PART OF A LARGER EFFORT BY OUR STAFF AND LOCAL BIOLOGISTS TO BETTER UNDERSTAND HOW TO MANAGE AND RESTORE THE NATIVE BIODIVERSITY OF SUBURBAN PRESERVES. EACH RAP RECIPIENT RECEIVES A YEARLY STIPEND (THANKS TO SUPPORT FROM THE A.E. CHARITABLE FOUNDATION) OF $8,000 TOWARD A SPECIFIC PROJECT ADDRESSING SOME MAJOR ECOLOGICAL QUESTION THAT NEEDS TO BE ANSWERED TO PROPERLY MANAGE THE GORGE. EACH RAP RECIPIENT IS ALSO REQUIRED TO MENTOR A HIGH SCHOOL STUDENT IN OUR WTP PROGRAM IN DESIGNING AND CONDUCTING THEIR THREE-YEAR RESEARCH PROJECT.WILDLIFE TECHNICIAN PROGRAM (WTP) OUR WILDLIFE TECHNICIAN PROGRAM USES HIGH SCHOOL STUDENTS FROM WESTCHESTER AND FAIRFIELD COUNTIES TO EXPAND OUR RESEARCH ACTIVITIES AND PROVIDE MORE INFORMED MANAGEMENT AND RESTORATION DECISIONS. THE WTP IS A COMPETITIVE INTERNSHIP PROGRAM SELECTING SOPHOMORE-LEVEL HIGH SCHOOL STUDENTS FROM WESTCHESTER, NY TO WORK ALONGSIDE MRG STAFF, GRADUATE STUDENTS, AND PROFESSIONAL PARTNERS ON INDEPENDENT, MULTI-YEAR ECOLOGICAL RESEARCH PROJECTS. THE PROGRAM HAS BEEN DESIGNED TO COMPLEMENT THE STATE UNIVERSITY OF NEW YORK SCIENCE RESEARCH IN THE HIGH SCHOOL (SRHS) CURRICULUM AND PROVIDES ACCESS TO SCIENTIFIC MENTORS, HANDS-ON FIELD EXPERIENCE, AND IMMERSION INTO REAL-WORLD CONSERVATION PROBLEMS FACING SUBURBAN ECOSYSTEMS. THIS PROGRAM PROVIDES EACH STUDENT WITH A BROAD EXPOSURE TO THE FIELD OF ECOLOGICAL RESEARCH AS WELL AS A CHANCE TO COMPLETE A SPECIFIC STUDENT-DESIGNED RESEARCH PROJECT. EACH STUDENT IS PAIRED WITH A MENTOR, EITHER A GRADUATE RESEARCH ASSISTANT OR A STAFF ECOLOGIST, TO OVERSEE AND COUNSEL THE STUDENT AS HE/SHE DEVISES AND CONDUCTS HIS/HER INDIVIDUAL COURSE OF STUDY. STUDENTS ALSO HAVE ACCESS TO ADVISORS FROM SCIENTIFIC INSTITUTIONS THROUGHOUT THE AREA IF THEY NEED ADDITIONAL RESOURCES BEYOND THOSE AT THE GORGE.OUR GOAL WITH THIS PROGRAM IS TO PURSUE CUTTING-EDGE RESEARCH THAT IS NECESSARY TO PRESERVE THE DELICATE RESOURCES OF THE GORGE WHILE SIMULTANEOUSLY TRAINING A NEW GENERATION OF SCIENTISTS. WE HOPE THEY ALSO GAIN A DEEPER UNDERSTANDING OF OUR NATURAL RESOURCES AND A LIFE-LONG APPRECIATION FOR THE INTRICACIES AND REWARDS OF SCIENTIFIC RESEARCH.THE COLLEGE INTERN PROGRAM IN SUBURBAN ECOLOGY (CISE) OFFERS INTERNSHIPS TO UNDERGRADUATE STUDENTS TO STUDENTS TO STUDY A VARIETY OF ISSUES FACING SUBURBAN PRESERVES. STUDENTS WORK WITH STAFF AND RAP AND WTP STUDENTS. 188136 STEWARDSHIP PROGRAMS ENCOMPASS ALL THOSE LAND MANAGEMENT ACTIVITIES ASSOCIATED WITH MAINTAINING THE GORGE FOR PUBLIC USE INCLUDING TRAIL CONSTRUCTION AND REPAIR, PROTECTION OF THE GORGE'S BOUNDARIES, CONTROL OF INVASIVE SPECIES, AND ON-GOING INVENTORY AND MONITORING OF ALL WILDLIFE POPULATIONS, BEYOND THOSE ASSOCIATED WITH THE RESEARCH AND EDUCATION PROGRAM. STEWARDSHIP ACTIVITIES KEEP THE GORGE VIABLE AND ECOLOGICALLY INTACT DESPITE ITS LOCATION IN SUBURBIA AND PROXIMITY TO NEW YORK CITY AND OTHER LARGE METROPOLITAN AREAS. 181047 0 0 LAND ACQUISITION CONSISTS OF ACTIVITIES ASSOCIATED WITH LAND PROTECTION WITHIN THE MIANUS RIVER WATERSHED VIA PURCHASE, CONSERVATION EASEMENT OR WORKING WITH LOCAL GOVERNMENT BOARDS TO FOSTER RESPONSIBLE DEVELOPMENT. ACTIVITIES ARE CONDUCTED PRIMARILY BY THE EXECUTIVE DIRECTOR AND THE BOARD OF TRUSTEES AND INCLUDE ADDING LAND AND CONSERVATION EASEMENTS TO EXPAND THE MIANUS RIVER GORGE AS WELL AS PROTECTING OTHER CRITICAL LAND THROUGHOUT THE WATERSHED THAT AFFECT WATER QUALITY AND QUANTITY IN THE MIANUS RIVER (A DRINKING WATER SUPPLY FOR 130,000 PEOPLE). THERE WAS ONE NEW PROPERTY ADDED IN 2022. 647248 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 5 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X TINA BARRETT 9142343455 167 MIANUS RIVER ROAD BEDFORD NY 10506 TIMOTHY W EVNIN CHAIRMAN 2.30 X X 0 0 0 CHRISTOPHER DUP ROOSEVELT VICE CHAIRMAN 2.30 X X 0 0 0 ANDRE A HUNTER PRESIDENT 2.30 X X 0 0 0 ASHLEY W SCHULTEN SECRETARY 2.30 X X 0 0 0 KATHRYN HOENIG TREASURER 2.30 X X 0 0 0 JANET CONNOR TRUSTEE THRU 02/22 1.30 X 0 0 0 BRIAN CHOI TRUSTEE 1.30 X 0 0 0 NICHOLAS FIRTH TRUSTEE 1.30 X 0 0 0 WILLIAM G FOULKE JR TRUSTEE 1.30 X 0 0 0 LLOYD GERRY TRUSTEE 1.30 X 0 0 0 ALEXANDRA KOTUR TRUSTEE 1.30 X 0 0 0 PIERS M MACDONALD TRUSTEE THRU 05/22 1.30 X 0 0 0 GERARDO MENDEZ TRUSTEE 1.30 X 0 0 0 JOHN S NEEDHAM TRUSTEE 1.30 X 0 0 0 DANIEL RYAN TRUSTEE 1.30 X 0 0 0 SARAH SCHWARZSCHILD TRUSTEE 1.30 X 0 0 0 WALTER C WEISSINGER TRUSTEE THRU 03/22 1.30 X 0 0 0 HEATHER VAN WOLF TRUSTEE 1.30 X 0 0 0 RODERICK G CHRISTIE EXECUTIVE DIRECTOR 40.00 X 128945 0 78990 128945 0 78990 1 0 1 0 0 83749 654332 46917 738081 RESEARCH 541900 34163 34163 34163 76966 76966 122501 59324 63177 63177 63177 912387 34163 0 140143 150 150 148287 119257 14035 14995 288834 218092 32547 38195 43311 37190 1956 4165 36424 24482 10858 1084 36739 24248 11389 1102 7068 7068 18200 18200 26001 26001 11231 9991 1140 100 44867 35258 2476 7133 5880 2058 1764 2058 18093 18093 461 461 32312 25850 3231 3231 26919 18925 7289 705 BLDG AND GROUNDS MAINT. 72423 65077 5917 1429 RESEARCH EXPENSES 42317 41048 846 423 STAFF DEVELOPMENT 3127 456 2671 BOOK 867 867 863511 647248 138105 78158 37023 40674 164006 207382 68234 56471 7773 6906 11990 12342 22347031 222868 22119213 22124163 4376241 3544951 26784480 25992889 63047 70153 63047 70153 X 26623062 25803274 98371 119462 26721433 25922736 26784480 25992889 48876 -847948 375 0 X X 0 1 X 1 0 X 3588204 796587 406249 2177839 738081 7706960 3588204 796587 406249 2177839 738081 7706960 3425268 4281692 114011 106422 110383 87263 76966 495045 23966 23966 8225971 40838 0.52050 0.50030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE SETTLEMENT - 2021 AMOUNT: $ 23,966. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 21 200.75 0 0 0 2 1 50.00 0 1 4333251 -733806 74777 3524668 4952007 600917 1219673 4333251 4410359 666355 124707 4952007 3609204 801155 4410359 5370862 -121066 1640592 3609204 1.00000 0.00000 0.00000 0 0 21876202 21876202 339764 118965 220799 131065 103903 27162 22124163 X 38813 -847948 375 -847573 886386 26001 26001 912387 837510 0 837510 26001 26001 863511 PART II, LINE 5: THE GORGE HAS A WRITTEN MANAGEMENT PLAN WHICH INCLUDES AN ENTIRE PART ON CONSERVATION EASEMENT MONITORING. ALL LAND (OWNED OR MANAGED UNDER CONTRACT) AND EASEMENTS ARE MONITORED ANNUALLY. THE DIRECTOR OF LAND MANAGMENT DOES THE MONITORING. WITH RESPECT TO MONITORING EASEMENTS, THE MONITOR FINDS A CONVENIENT DATE FOR THE PROPERTY OWNER FOR THE MONITORING VISIT AND THE PROPERTY OWNER IS INVITED TO PARTICIPATE IF HE/SHE SO DESIRES. A BRIEF REPORT IS WRITTEN AFTER THE MONITORING VISIT AND KEPT IN THE FILE PER RECORD RETENTION POLICY. THE MONITORING PROCEDURE IS QUITE SIMPLE SINCE ALL MRG EASEMENTS ARE SMALL ENOUGH THAT THE ENTIRE PROPERTY CAN BE EASILY COVERED IN A FEW HOURS USING THE EXISTING MAPS AND PHOTO POINTS OF EACH EASEMENT. PHOTOS ARE SOMETIMES TAKEN WHILE MONITORING IF THERE HAVE BEEN CHANGES TO THE PROPERTY AND/OR ANY VIOLATIONS HAVE OCCURRED. PART II, LINE 9: CONSERVATION EASEMENTS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS EITHER AS ASSETS OR LIABILITIES. THE ACQUISITION COSTS AND OTHER COSTS ASSOCIATED WITH CONSERVATION EASEMENTS ARE EXPENSED IN THE PERIOD INCURRED. PART V, LINE 4: THE GORGE MAINTAINS VARIOUS BOARD-DESIGNATED FUNDS WHOSE PURPOSE IS TO PROVIDE LONG TERM SUPPORT FOR ITS CHARITABLE PROGRAMS. IN CLASSIFYING SUCH FUNDS FOR FINANCIAL STATEMENT PURPOSES AS EITHER PERMANENTLY RESTRICTED, TEMPORARILY RESTRICTED OR UNRESTRICTED NET ASSETS, THE BOARD LOOKS TO EXPLICIT DIRECTIONS OF THE DONOR WHERE APPLICABLE AND THE PROVISIONS OF THE LAWS OF NEW YORK STATE. LAND ACQUISITION FUND REPRESENTS AMOUNTS SET ASIDE TO PROVIDE FOR FUTURE LAND PURCHASES TOTALING $26,727 AND $46,245 AS OF DECEMBER 31, 2022 AND 2021. LAND ENFORCEMENT FUND REPRESENTS AMOUNTS SET ASIDE TO PROVIDE FUNDS TO COVER THE COST OF ENFORCING ITS EASEMENTS AND TRACK STEWARDSHIP AND ENFORCEMENT COSTS. THE ADEQUACY OF THE FUND, WHICH TOTALS $257,932 AND $265,000 AS OF DECEMBER 31, 2022 AND 2021, IS REVIEWED BY THE BOARD OF TRUSTEES WHEN IT APPROVES THE ANNUAL BUDGET. LAND STEWARDSHIP FUND REPRESENTS AMOUNTS SET ASIDE TO PROVIDE FUNDS TO COVER THE COST OF ENFORCING STEWARDING THE LAND AND EASEMENTS, OVER THE LONG TERM. THE ADEQUACY OF THE FUND, WHICH TOTALS $530,000 AND $530,000 AS OF DECEMBER 31, 2022 AND 2021, IS REVIEWED BY THE BOARD OF TRUSTEES WHEN IT APPROVES THE ANNUAL BUDGET. RESERVE FUND REPRESENTS A $50,000 RESERVE DESIGNATED FOR FUTURE PERIODS. BOARD DESIGNATED FOR LONG-TERM SUPPORT REPRESENTS THE FAIR VALUE OF INVESTMENTS NET OF AMOUNTS DESIGNATED FOR SPECIFIC PURPOSES AS SET OUT ABOVE, AS WELL AS FUNDS WITH DONOR RESTRICTIONS FOR VARIOUS IDENTIFIED PROGRAMS. IN ADDITION, EXCESS FUNDS PER THE SPENDING POLICY NOT APPROPRIATED FOR EXPENDITURE WILL BE HELD FOR LONG TERM SUPPORT. PART X, LINE 2: THE GORGE RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE GORGE HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. X 1 1 X X X 0 0 0 0 0 0 0 1 0 RODERICK G CHRISTIE EXECUTIVE DIRECTOR 122945 0 6000 0 0 0 19342 0 59648 0 207935 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR IS PROVIDED A HOUSE ON THE PREMISES OF THE ORGANIZATION. THIS BENEFIT IS TREATED AS NONTAXABLE UNDER SECTION 119 OF THE INTERNAL REVENUE CODE, AS IT IS PROVIDED FOR THE CONVENIENCE OF THE ORGANIZATION AND IS A CONDITION OF HIS EMPLOYMENT. PART I, LINE 7 THE ORGANIZATION AWARDED A DISCRETIONARY BONUS TO THE EXECUTIVE DIRECTOR AS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. X 3 46917 AVG. SELLING PRICE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. MISSION STATEMENT IN 2022, THE MOST SIGNIFICANT ACTIVITIES INCLUDED THE FOLLOWING LAND PROTECTION: MRG HAS ADDED 194 ACRES TO THE PRESERVE AND 26 ACRES OF CONSERVATION EASEMENTS IN JUST THE LAST TEN YEARS, BUT WE HAD NOT ADDED STEWARDSHIP CAPACITY. IN 2022 WE WERE ABLE TO EXPAND THE PART-TIME PRESERVE STEWARD POSITION TO FULL-TIME. RESEARCH & EDUCATION: THIS YEAR HAS BEEN AN ESPECIALLY PRODUCTIVE ONE FOR OUR RESEARCH PROGRAM, AS OUR STAFF AND STUDENTS HAVE CO-AUTHORED AND CONTRIBUTED TO SIX SCIENTIFIC PAPERS THAT WERE PUBLISHED IN 2022. PUBLIC PROGRAMS AND OUTREACH: MIANUS RIVER GORGE LED AN ARRAY OF WALKS, INCLUDING THE ALWAYS-POPULAR NIGHTTIME OWL WALKS AND SEVERAL SPECIAL WALKS TO PROTECTED AREAS NOT NORMALLY OPEN TO THE PUBLIC. WE HELD A COMMUNITY RIVER CLEAN-UP TO HELP KEEP THE MIANUS RIVER CLASSIFIED AS AA-SPECIAL, A CLEAN DRINKING WATER SUPPLY FOR MANY. OTHER ACTIVITIES: IN EARLY JULY, STAFF, INTERNS, AND VOLUNTEERS COMPLETED THE NEARLY ONE-MILE YELLOW TRAIL, ALSO KNOWN AS THE POND TRAIL. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS REVIEWED BY THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR. ANY QUESTIONS ARE ADDRESSED BY THE PROFESSIONAL ACCOUNTANT, IN CONSULTATION WITH THE EXECUTIVE DIRECTOR. THE FINAL VERSION IS THEN REVIEWED BY THE TREASURER AND THE CHAIRMAN OF THE BOARD. A COMPLETE COPY IS DISTRIBUTED ELECTRONICALLY TO ALL TRUSTEES BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS, MEMBERS, AND OFFICERS OF THE CORPORATION ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANY DIRECTOR OR MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD MAKE DISCLOSURE OF SUCH INTERESTS TO THE OTHER DIRECTORS OR MEMBERS. IN THE EVENT OF A CONFLICT OF INTEREST, THE DIRECTOR OR MEMBER SHOULD NOT PARTICIPATE IN THE CONSIDERATION OR DISCUSSION OF NOR VOTE ON THE MATTER, BUT SUCH DIRECTOR OR MEMBER SHALL BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. IN THE DISCRETION OF THE CHAIR OF THE BOARD OF DIRECTORS, A DIRECTOR OR MEMBER WITH A CONFLICT OF INTEREST MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. THE MINUTES OF THE MEETING SHOULD REFLECT THE MAKING OF THE DISCLOSURE, THE ABSTENTION FROM DISCUSSION AND VOTING, THE QUORUM SITUATION, AND WHETHER THE DIRECTOR OR MEMBER WAS PRESENT OR ABSENT WHEN THE MATTER WAS CONSIDERED. ANY OFFICER OF THE CORPORATION HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER BEFORE SUCH OFFICER FOR ADMINISTRATIVE OR OTHER ACTION SHALL REPORT SUCH CONFLICT TO THE EXECUTIVE DIRECTOR AND THE CHAIR OF THE BOARD OF TRUSTEES. IN THE CASE OF THE EXECUTIVE DIRECTOR OR THE CHAIR, SUCH POSSIBLE CONFLICT SHALL BE REPORTED TO THE EXECUTIVE COMMITTEE OR THE FULL BOARD AND THE OFFICER SHALL ABSTAIN FROM TAKING ANY ADMINISTRATIVE OR OTHER ACTION ON SUCH MATTER. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE FOLLOWING PROCESS: THE BOARD OF TRUSTEES AT THEIR DECEMBER MEETING HAVE AN EXECUTIVE SESSION WHERE STAFF ARE ASKED TO LEAVE AND THE BOARD DISCUSSES BONUSES AND COMPENSATION FOR THE FOLLOWING YEAR. AT THIS TIME, THE CHAIRMAN AND PRESIDENT RECOMMEND TO THE BOARD THE LEVEL OF COMPENSATION FOR THE EXECUTIVE DIRECTOR AND THE BOARD EITHER APPROVES IT OR MODIFIES IT AND THEN APPROVES. EVERY OTHER YEAR, THE CHAIRMAN RESEARCHES COMPARATIVE SALARIES AT OTHER ORGANIZATIONS TO MAKE APPROPRIATE ADJUSTMENTS IF NECESSARY. THE APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION IS DOCUMENTED THE BOARD MEETING MINUTES. THE LAST COMPENSATION REVIEW PROCESS WAS UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. THE FORM 990 AND THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.