2023-05-05T14:06:21-05:00 2022-12-31 411431613 BERGANKDV LTD PO BOX 2100 WATERLOO IA 507042100 990 2022-01-01 421414092 IOWA DONOR NETWORK IOWA 3196653787 550 MADISON AVENUE NORTH LIBERTY IA 52317 SUZANNE CONRAD CHIEF EXECUTIVE OFFICER 3196653787 2023-05-05 1 SUZANNE CONRAD 999009999 0 BRIAN ARONSON CPA P00168204 3192346885 2023-04-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SUZANNE CONRAD 550 MADISON AVENUE NORTH LIBERTY IA 52317 36454929 0 X WWW.IOWADONORNETWORK.ORG X 1993 IA TO SAVE AND ENHANCE LIVES THROUGH ORGAN AND TISSUE DONATION. 18 18 217 83 0 0 2672353 504309 32392621 33408939 575099 64600 63012 49130 35703085 34026978 0 0 0 0 15085512 17651518 0 0 494790 16225698 16768858 31311210 34420376 4391875 -393398 39614924 36187340 6471900 5251145 33143024 30936195 X WORKING TOGETHER TO TRANSFORM LIVES THROUGH ORGAN AND TISSUE DONATION. 0 0 26467864 33408939 ORGAN AND TISSUE RECOVERY:IOWA DONOR NETWORK (IDN) IS A NON-PROFIT 501(C)(3) ORGANIZATION THAT OPERATES AS THE PRIMARY CONTACT FOR ORGAN, TISSUE AND EYE DONATION SERVICES IN THE STATE OF IOWA. THE CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) HAS CERTIFIED IDN TO FUNCTION AS THE SINGLE ORGAN PROCUREMENT ORGANIZATION SERVING THE STATE OF IOWA. IDN ALSO PROVIDES TISSUE RECOVERY SERVICES. IN 2022, ORGAN RECOVERY SERVICES GENERATED $25,657,912 IN REVENUES WHILE TISSUE RECOVERY SERVICES CONTRIBUTED $7,751,027 TOWARD REVENUES. THROUGH REFERRAL CALLS FROM MORE THAN 270 IOWA HOSPITALS, HEALTH CENTERS AND REHABILITATION FACILITIES, NURSING HOMES, HOSPICES, MEDICAL EXAMINER OFFICES AND EMS AGENCIES. IDN EVALUATES OVER 14,000 PATIENT DEATHS PER YEAR FOR THE POTENTIAL FOR ORGAN AND TISSUE DONATION. TO MAINTAIN THIS REFERRAL NETWORK AND PROVIDE ORGAN AND TISSUE DONATION SERVICES, IDN ENGAGES IN MANY INTERRELATED ACTIVITIES: ORGAN AND TISSUE RECOVERY, ORGAN DISTRIBUTION BOTH OF LOCALLY RECOVERED ORGANS AND THOSE BROUGHT IN FROM OUT-OF-STATE DONORS, PUBLIC EDUCATION AND AWARENESS ACTIVITIES, HOSPITAL AND COMMUNITY DONOR REFERRAL DEVELOPMENT, AND DONOR FAMILY CARE AND FOLLOW-UP SERVICES.AN IDN ORGAN DONATION COORDINATOR MANAGES THE IDENTIFICATION, EVALUATION AND MEDICAL MAINTENANCE OF ORGAN AND TISSUE DONORS. THIS INCLUDES, ASSISTING OR PERFORMING THE SURGICAL RECOVERY OF ORGANS AND TISSUES, AND COORDINATING THE PLACEMENT AND TRANSPORTATION OF RECOVERED ORGANS. IDN ALSO WORKS WITH IOWA LIONS EYE BANK TO FACILITATE EYE DONATION AND RECOVERY.IDN, SUPPORTED BY THE STATE OF IOWA, WAS ONE OF THE FIRST DONATION SERVICE AREAS IN THE UNITED STATES TO DEVELOP A DONOR REGISTRY AND ENACT FIRST PERSON CONSENT LEGISLATION. THE REGISTRY, COMBINED WITH LEGISLATION, ALLOWS IOWANS TO LEGALLY CONSENT TO ORGAN AND TISSUE DONATION PRIOR TO DEATH. THIS PROCESS, MEMORIALIZING A DONOR'S DECISION, ALLEVIATES THE STRESS ON SURVIVING FAMILY MEMBERS OF TRYING TO MAKE THAT DETERMINATION AT A VERY DIFFICULT TIME, DURING THE LOSS OF A LOVED ONE.IOWA DONOR NETWORK IS FULLY ACCREDITED BY THE ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS (AOPO). IN 2022, IOWA DONOR NETWORK PROVIDED LIFE-SAVING ORGANS TO WAITING RECIPIENTS FROM 128 DONORS. IN ADDITION, LIFE-SAVING AND LIFE-ENHANCING TISSUE WAS RECOVERED FROM 979 TISSUE DONORS.IDN'S COMMUNICATION CENTER RECEIVED MORE THAN 37,000 CALLS FROM IOWA HOSPITALS AND OTHER HEALTH CARE AND COMMUNITY AGENCIES REFERRING POTENTIAL ORGAN AND TISSUE DONORS. THIS 24-HOUR CALL CENTER PROVIDED DONOR FAMILIES WITH THE HIGHEST LEVEL OF CARE POSSIBLE. ANNUAL TRAINING WAS PROVIDED ON HOW TO CARE FOR FAMILIES DURING A CRISIS. THIS PROVIDED STAFF WITH VALUABLE TOOLS TO HELP SUPPORT GREIVING FAMILIES DURING THE DONATION PROCESS. IN ADDITION, IDN FOCUSED ON SELF-CARE FOR STAFF MEMBERS THROUGH TRAINING AND DEBRIEFINGS THROUGHOUT THE YEAR. 2018051 33534 HOSPITAL DEVELOPMENT, PUBLIC EDUCATION, AND DONOR FAMILY SERVICES:IDN IS COMMITTED TO MEETING ALL HOSPITALS' EDUCATIONAL AND COMPLIANCE NEEDS REGARDING DONATION. THIS INCLUDES: TRAINING IN THE IDENTIFICATION, REFERRAL AND MANAGEMENT OF ORGAN DONORS, SENSITIVITY AND TIMING FOR APPROACHING POTENTIAL DONOR FAMILIES WITH THE OPTION OF DONATION AND REPORTING ON ORGAN AND TISSUE DONOR POTENTIAL AND OUTCOMES TO HOSPITAL ADMINISTRATION FOR USE, AS NECESSARY, WITH THEIR OWN COMPLIANCE AND ACCREDITATION REPORTING.EVERY HOSPITAL, MEDICAL EXAMINER'S OFFICE, DMV OFFICE, AND EMS PROGRAM IN IOWA HAS AN ASSIGNED IDN REPRESENTATIVE WHOSE JOB IT IS TO MAKE SURE THAT PERSONNEL KNOW HOW AND WHEN TO CONTACT IDN FOR DONATION ASSISTANCE. IDN STAFF WORK WITH HOSPITALS AND ASSIGNED AGENCIES TO DEVELOP PROTOCOLS OR POLICIES AND PROCEDURES RELATED TO REFERRAL FOR ORGAN AND TISSUE DONATION. OTHER DUTIES INCLUDE: MEETING WITH HOSPITAL/ AGENCY LEADERSHIP AND PERSONNEL TO ENGAGE SUPPORT FOR ORGAN AND TISSUE DONATION, FOLLOW-UP AFTER EACH ORGAN REFERRAL AND FOLLOW-UP WITH STAFF AFTER EACH ORGAN OR TISSUE RECOVERY. IDN HAS A DEPARTMENT WITH TRAINED STAFF DEDICATED TO PROVIDING DONOR FAMILY CARE SERVICES AT THE TIME OF CRISIS AND FOR A PERIOD OF UP TO 24 MONTHS FOLLOWING DONATION IF SO DESIRED BY THE DONOR NEXT-OF-KIN. IOWA DONOR NETWORK PROVIDED GRIEF SUPPORT TO APPROXIMATELY OVER 900 IOWA FAMILIES WHO HAVE LOST A LOVED ONE AND MADE THE GENEROUS DECISION TO DONATE.IDN'S PUBLIC EDUCATION FOCUS IS TO INCREASE DONATION AWARENESS AND ACCEPTANCE. WITH DATA FROM THE IOWA DONOR REGISTRY, THIS EFFORT IS FOCUSED ON REGIONS OF THE STATE (COUNTIES) WITH LOWER-THAN-AVERAGE DONOR REGISTRATIONS. IDN CONDUCTED NUMEROUS PUBLIC EDUCATION PRESENTATIONS. ACTIVITIES AND PROMOTIONS ARE ORGANIZED AND CONDUCTED BY IDN'S OUTREACH STAFF, WITH THE HELP OF VOLUNTEERS AND CONTRACTED ADVERTISING AND PR AGENCIES. PUBLIC EDUCATION INCLUDES: PRESENTATIONS TO CIVIC GROUPS, WORK-PLACES, DRIVER'S EDUCATION AND SPECIAL EVENTS. IN 2022 IOWA HAD OVER 1.61 MILLION RESIDENTS SIGNED UP TO THE IOWA DONOR REGISTRY. THE REGISTRY CAPTURES THE AUTHORIZATION OF ANYONE IN THE STATE MAKING THE DECISION TO BE A DONOR. IDN PROVIDES RESOURCES TO VOLUNTEER ORGANIZATIONS AND SUPPORT GROUPS THROUGHOUT IOWA: THESE GROUPS ARE COMPOSED OF PEOPLE WAITING FOR TRANSPLANT, DONOR FAMILY MEMBERS, RECIPIENTS AND OTHER CONCERNED INDIVIDUALS. IDN IS ASSOCIATED WITH SEVERAL PROFESSIONAL ORGANIZATIONS AT THE NATIONAL LEVEL, INCLUDING THE NORTH AMERICAN TRANSPLANT COORDINATORS ORGANIZATION, THE ASSOCIATION OF ORGAN PROCUREMENT ORGANIZATIONS, THE AMERICAN SOCIETY FOR MULTICULTURAL HEALTH AND TRANSPLANT PROFESSIONALS, THE AMERICAN BOARD OF TRANSPLANT COORDINATION, THE AMERICAN ASSOCIATION OF TISSUE BANKS AND THE UNITED NETWORK FOR ORGAN SHARING. IN COOPERATION WITH THE GUIDELINES SET FORTH BY THESE PROFESSIONAL ASSOCIATIONS AND GOVERNING BODIES, ALONG WITH THE TRANSPLANT CENTERS ACROSS THE COUNTRY, DONATED ORGANS ARE ALLOCATED EQUITABLY TO TRANSPLANT PATIENTS ACCORDING TO NATIONAL DISTRIBUTION POLICIES.SINCE 2012 IDN HAS BEEN ON A PERFORMANCE IMPROVEMENT JOURNEY THROUGH THE IOWA RECOGNITION FOR PERFORMANCE EXCELLENCE (IRPE) PROGRAM. USING THE BALDRIGE EXCELLENCE FRAMEWORK AS A TOOL, IDN IS ENGAGED IN A CONTINOUS REVIEW OF ORGANIZATIONAL SYSTEMS AND PROCESSES, THE IDENTIFICATION OF AREAS OF STRENGTH AND OPPORTUNIY, AND THE DETERMINATION OF WHAT AND HOW IDN SHOULD IMPROVE OR CHANGE. THIS PROCESS ENABLES IDN TO CONTINUOUSLY IDENTIFY WAYS TO PROVIDE THE HIGHEST QUALITY SERVICES POSSIBLE TO ACHIEVE ITS MISSION, VISION AND ORGANIZATIONAL PRIORITIES. 28485915 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 98 0 1 217 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X HEIDI HOLLENBECK 3196653787 550 MADISON AVENUE NORTH LIBERTY IA 52317 ERIC BRIESEMEISTER CHAIR 2.00 X X 0 0 0 BECKY ANTHONY VICE CHAIR 2.00 X X 0 0 0 MICHAEL HENSCH TREASURER 2.00 X X 0 0 0 KIM BURDAKIN SECRETARY 2.00 X X 0 0 0 TAMMI ERB DIRECTOR 2.00 X 0 0 0 DENISE CUNDY DIRECTOR 2.00 X 0 0 0 TARA MCENANY DIRECTOR 2.00 X 0 0 0 KALPAJ PAREKH MD DIRECTOR 2.00 X 0 0 0 TAHUANTY PENA MD DIRECTOR 2.00 X 0 0 0 OLIVIA THOMPSON DIRECTOR 2.00 X 0 0 0 AMBER BATTANI DIRECTOR 2.00 X 0 0 0 LAURA WENMAN DIRECTOR 2.00 X 0 0 0 NICHOLAS WEIG DIRECTOR 2.00 X 0 0 0 STEPHEN DONAHOE DIRECTOR 2.00 X 0 0 0 TROY DEJOODE DIRECTOR 2.00 X 0 0 0 THOMAS DEPRENGER DIRECTOR 0.50 X 0 0 0 DALE MEYER DIRECTOR 0.50 X 0 0 0 DENNIS KLEIN MD DIRECTOR 0.50 X 0 0 0 SUZANNE CONRAD CEO 40.00 X 350715 0 40532 SARAH FEWELL CHIEF CLINICAL OFFICER 40.00 X 285381 0 24452 KENT ALLISON CHIEF ADMIN OFFICER 40.00 X 197005 0 28032 JULIE SCHNEIDER CHIEF DEVELOPMENT OFFICER 40.00 X 178403 0 20800 JENNIFER HOUTMAN CHIEF OPTIMIZATION OFFICER 40.00 X 170168 0 12131 MEGHAN STEPHENSON DIRECTOR OF ORGAN PROCUREM 40.00 X 187602 0 25101 VICTORIA STOKES MANAGER MAXIMIZE THE GIFT 40.00 X 163678 0 34333 KACIE TURNIS MANAGER INSPIRE THE GIFT 40.00 X 121552 0 17479 KAYLA FORMAN MANAGER OF ORGAN RECOVERY 40.00 X 117466 0 14839 PRISCILLA SUMERLIN ORGAN RESOURCE SUPERVISOR 40.00 X 167865 0 19242 1939835 0 236941 31 0 1 0 MIDWEST TRANSPLANT NETWORK PO BOX 843313 KANSAS CITY MO 641843313 ORGAN PROCUREMENT 2166066 UNIVERSITY OF IOWA 2100 UNIVERSITY CAPITOL CENTRE IOWA CITY IA 52242 HOSPITAL RECOVERY SERVICES 1381286 NATIONWIDE ORGAN RECOVERY TRANSPORT ALLI 3815 E MAIN ST STE C SAINT CHARLES IL 60174 ORGAN PROCUREMENT 760934 ORGAN RECOVERY SYSTEMS INC 1 PIERCE PLACE ITASCA IL 60143 ORGAN PROCUREMENT 687928 LIVE ON NEBRASKA 3867 LEAVENWORTH ST OMAHA NE 68105 ORGAN PROCUREMENT 651000 36 76583 82083 345643 13500 504309 ORGAN & TISSUE PROCUREMENT 900099 32572881 32572881 CALL CENTER REVENUE 900099 836058 836058 33408939 192345 192345 2288365 2416110 -127745 -127745 -127745 27437 76583 11841 15596 15596 MISCELLANEOUS REVENUE 900099 33534 33534 33534 34026978 33442473 0 80196 1314903 725291 589612 13231035 10233715 2674471 322849 629873 475805 139981 14087 1267715 986589 250309 30817 1207992 912514 268462 27016 213655 213655 53165 53165 36000 36000 28945 28945 1510462 1071198 439264 157564 144135 202 13227 263266 103365 139056 20845 409697 409697 501499 380519 108248 12732 371528 249066 105861 16601 88041 64424 23033 584 404062 276679 120698 6685 170977 149872 18665 2440 DIRECT RECOVERY COSTS 11702410 11702410 INDIRECT PROCUREMENT CO 392814 392814 CONTINUOUS IMPROVEMENT 177444 177444 SPECIAL PROJECTS 90788 73216 202 17370 196541 134606 52398 9537 34420376 28485915 5439671 494790 150 74 6602789 1350041 44548 24389 9897317 13307926 194738 254844 10508858 2988848 7720324 7520010 6481534 5462564 8673524 8267492 39614924 36187340 4168212 2973964 2303688 1945843 0 331338 6471900 5251145 X 32976629 30708207 166395 227988 33143024 30936195 39614924 36187340 X -393398 -1056022 -8112 -749297 X 0 1 X 1 0 X 1151020 410093 415224 2672353 504309 5152999 23030887 26875292 29127761 32392621 33408939 144835500 24181907 27285385 29542985 35064974 33913248 149988499 5263969 5168851 5456205 5901926 5650133 27441084 0 5263969 5168851 5456205 5901926 5650133 27441084 122547415 52833 134144 290588 393148 192345 1063058 52833 134144 290588 393148 192345 1063058 234749 90392 69239 72336 49130 515846 24469489 27509921 29902812 35530458 34154723 151567403 0.80850 0.79850 0.00700 0.00650 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 206,210. 2019 AMOUNT: $ 52,371. 2020 AMOUNT: $ 52,264. 2021 AMOUNT: $ 59,476. 2022 AMOUNT: $ 33,534. FUNDRAISING INCOME - 2018 AMOUNT: $ 28,539. 2019 AMOUNT: $ 38,021. 2020 AMOUNT: $ 16,975. 2021 AMOUNT: $ 12,860. 2022 AMOUNT: $ 15,596. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 36000 36000 0 PART II-B, LINE 1: IDN RETAINS A LOBBYING FIRM TO DEAL WITH LEGISLATIVE ISSUES RELATED TO ORGAN AND TISSUE DONATION. 42922 28484 -10281 61125 37474 500 4948 42922 32141 500 4833 37474 17814 10000 4327 32141 10240 8750 -1176 17814 0.81000 0.19000 1 0 838814 838814 7806478 1906945 5899533 217234 114583 102651 1646332 967320 679012 7520010 INTEREST IN NET ASSETS OF ALLOSOURCE 7886741 BENEFICIAL INTEREST IN COMMUNITY FO 49413 RIGHT-OF-USE ASSETS 331338 8267492 LEASE LIABILITIES 331338 331338 32192714 -1056022 -749297 -1805319 33998033 28945 28945 34026978 34391431 0 34391431 28945 28945 34420376 PART V, LINE 4: THE ENDOWMENT FUND REPRESENTS AMOUNTS HELD BY A COMMUNITY FOUNDATION FOR THE ORGANIZATION. THE EARNINGS ON THIS FUND ARE INTENDED TO BE USED TO SUPPORT THE VOLUNTEER PROGRAM. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN ALLOSOURCE NET ASSETS -749,297. GREEN 5K/DONOR DASH 104020 76583 27437 2353 1387 8101 104020 76583 27437 2353 1387 8101 11841 15596 X X X X X 0 0 0 0 0 0 0 0 0 SUZANNE CONRAD CEO 311174 0 39541 0 0 0 18156 0 22376 0 391247 0 0 0 SARAH FEWELL CHIEF CLINICAL OFFICER 285381 0 0 0 0 0 15571 0 8881 0 309833 0 0 0 KENT ALLISON CHIEF ADMIN OFFICER 197005 0 0 0 0 0 11554 0 16478 0 225037 0 0 0 MEGHAN STEPHENSON DIRECTOR OF ORGAN PROCUREM 187602 0 0 0 0 0 8615 0 16486 0 212703 0 0 0 JULIE SCHNEIDER CHIEF DEVELOPMENT OFFICER 178403 0 0 0 0 0 9410 0 11390 0 199203 0 0 0 VICTORIA STOKES MANAGER MAXIMIZE THE GIFT 163678 0 0 0 0 0 10138 0 24195 0 198011 0 0 0 PRISCILLA SUMERLIN ORGAN RESOURCE SUPERVISOR 167865 0 0 0 0 0 10198 0 9044 0 187107 0 0 0 JENNIFER HOUTMAN CHIEF OPTIMIZATION OFFICER 170168 0 0 0 0 0 10135 0 1996 0 182299 0 0 0 A COUNTY OF POLK IOWA 426004519 2014-05-23 5986500 FINANCE NEW FACILITY IN ALTOONA, IOWA 0 1 0 A 4017204 5986500 5986500 2015 0 0 0 1 A 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 A 0 LUCAS FEWELL SON OF OFFICER 114103 COMPENSATION PAYMENTS AS AN EMPLOYEE FOR IOWA DONOR NETWORK DURING 2022. 0 FORM 990, PART VI, SECTION B, LINE 11B THE IDN CHIEF EXECUTIVE OFFICER PROVIDES THE DRAFT FORM 990 TO THE BOARD OF DIRECTORS FOR DISCUSSION DURING ITS NEXT MEETING OR CONFERENCE CALL. MEMBERS OF THE THE BOARD OF DIRECTORS REVIEW ALL INFORMATION PROVIDED IN THE FORM 990 AND MAKE ANY RECOMMENDATIONS FOR CHANGES TO THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER, KEY EMPLOYEE, BOARD COMMITTEE MEMBER, AND MEDICAL ADVISORY COMMITTEE MEMBER ANNUALLY SIGNS A STATEMENT, WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY. (B) HAS READ AND UNDERSTANDS THE POLICY (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT IDN IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. DECLARATION OF CONFLICT ADDED TO ALL BOARD/COMMITTEE AGENDAS. FORM 990, PART VI, SECTION B, LINE 15 IDN USES AN EXTERNAL COMPANY THAT PROVIDES TWO SOURCES OF DATA INCLUDING COMPARABLE 990S OF LIKE-SIZE OPOS AND THEIR OWN DATABASE OF NON-PROFIT ORGANIZATIONS TO DETERMINE MARKET COMPENSATION. THE MARKET IS SURVEYED EVERY TWO YEARS FOR STAFF WAGES AND THREE YEARS FOR EXECUTIVES TO EVALUATE EXISTING WAGE AND SALARY RANGES TO MAINTAIN THE OVERALL INTEGRITY AND COMPETITIVENESS OF OUR MARKET BASED SYSTEM. ESTABLISHED WAGE AND SALARY RANGES ARE REVIEWED WITH ASSISTANCE FROM AN OUTSIDE COMPENSATION SPECIALIST. SALARY INCREASES ARE NOT GRANTED AUTOMATICALLY, BUT ONLY AS A RESULT OF DEMONSTRATED PERFORMANCE, DOCUMENTED BY A JOB-RELATED PERFORMANCE APPRAISAL. THE BOARD ANNUALLY APPROVES THE PERFORMANCE REVIEW OF THE CHIEF EXECUTIVE OFFICER AND ESTABLISHES COMPENSATION BASED ON RECOMMENDATIONS OF THE EXECUTIVE COMMITTEE AND BOARD CHAIR. FOR OFFICERS OR KEY EMPLOYEES, THE BOARD APPROVES APPROPRIATE COMPENSATION AND BENEFIT POLICIES AND PRACTICES. DOCUMENTATION REGARDING THE COMPENSATION ARRANGEMENT IS MAINTAINED BY THE DIRECTOR OF BUSINESS SERVICES. PERIODIC REVIEWS ARE CONDUCTED AND AT A MINIMUM INCLUDE THE FOLLOWING SUBJECTS:(A) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, AND THE RESULT OF ARMS LENGTH BARGAINING,(B) WHETHER COMPENSATON ARRANGEMENTS AND ALL PAYMENTS FOR SERVICES CONFORM TO IDN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER IDN CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF ALLOSOURCE -749,297.