2024-03-04T12:10:00-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 6501 AMERICAS PARKWAY NE SUITE 500 ALBUQUERQUE NM 87110 990 2022-07-01 850125045 SCHOOL FOR ADVANCED RESEARCH SCHO 5059547200 PO BOX 2188 SANTA FE NM 87504 MICHAEL F BROWN PRESIDENT 5059547200 2024-02-28 1 MICHAEL BROWN 999009999 1 STEPHEN LIVINGSTON P00317845 5058428290 2024-02-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL F BROWN PO BOX 2188 SANTA FE NM 87504 3673411 0 X WWW.SARWEB.ORG X 1942 NM SAR ADVANCES UNDERSTANDING OF HUMANITY THROUGH A UNIQUE ALCHEMY OF CREATIVE PRACTICE AND SCHOLARLY RESEARCH IN NATIVE AMERICAN ARTS, ANTHROPOLOGY, AND RELATED DISCIPLINES. 28 26 40 50 0 0 4283206 1895672 44992 108776 827731 429523 -5150 110143 5150779 2544114 250298 180000 0 0 2162128 2378250 0 0 912437 1537848 2194714 3950274 4752964 1200505 -2208850 31763679 31851144 261107 319430 31502572 31531714 X SEE SCHEDULE O 0 0 1329816 180000 24980 SCHOLAR PROGRAMS - THE ADVANCED SEMINAR PROGRAM PROVIDES OPPORTUNITIES FOR SELECT GROUPS OF SCHOLARS IN ANTHROPOLOGY AND RELATED DISCIPLINES TO MEET ON THE SAR CAMPUS AND APPRAISE RESEARCH, SHARE IDEAS, SYNTHESIZE RESULTS, AND DEVELOP NEW AND SIGNIFICANT PERSPECTIVES ON THE HUMAN EXPERIENCE. THE RESIDENT SCHOLAR PROGRAM PROMOTES OUTSTANDING SCHOLARSHIP IN ANTHROPOLOGY AND RELATED DISCIPLINES BY PROVIDING SCHOLARS WITH RESIDENTIAL FELLOWSHIPS SO THAT THEY CAN PREPARE MANUSCRIPTS OR COMPLETE ORIGINAL RESEARCH ON TOPICS THAT FURTHER THE UNDERSTANDING OF THE HUMAN EXPERIENCE. THE STALEY PRIZE PROMOTES EXEMPLARY RESEARCH AND WRITING IN ANTHROPOLOGY BY HONORING THE AUTHORS OF LANDMARK PUBLICATIONS THAT ADD NEW DIMENSIONS TO OUR UNDERSTANDING OF THE HUMAN SPECIES. 1074728 0 3899 INDIAN ARTS RESEARCH CENTER (IARC) - THE IARC WORKS TO BRIDGE THE DIVIDE BETWEEN CREATIVITY AND SCHOLARSHIP BY ADMINISTERING INITIATIVES CENTERED ON NATIVE AMERICAN STUDIES, ART HISTORY, AND CREATIVE EXPRESSION THAT ILLUMINATE THE INTERSECTIONS OF THE SOCIAL SCIENCES, HUMANITIES, AND ARTS. THIS LOFTY GOAL IS ACCOMPLISHED BY PROVIDING FELLOWSHIP AND INTERNSHIP OPPORTUNITIES FOR ARTISTS AND MUSEUM PROFESSIONALS TO ENGAGE IN UNINTERRUPTED CREATIVITY; FOSTERING DIALOGUE AMONG ARTISTS, SCHOLARS, RESEARCHERS AND COMMUNITY MEMBERS THROUGH SEMINARS AND SYMPOSIA; NURTURING FUTURE ARTS AND MUSEUM PROFESSIONALS THROUGH EXPERIENTIAL TRAINING; AND PROMOTING STUDY AND EXPLORATION OF THE IARC COLLECTION OF NATIVE AMERICAN ARTS. 538258 0 99513 PUBLIC PROGRAMS - SEE SCHEDULE O. 189974 0 41515 SAR PRESS - THE MISSION OF SAR PRESS IS TO FOSTER RESEARCH ON HUMAN CULTURE, EVOLUTION, HISTORY, AND CREATIVE EXPRESSION THROUGH SUPPORT OF THE ADVANCED SEMINAR, RESIDENT SCHOLAR, AND NATIVE ARTIST FELLOW PROGRAMS AND PUBLICATION OF THE RESULTS OF THOSE PROGRAMS TO A WIDE ARRAY OF SCHOLARLY AND PUBLIC AUDIENCES. SAR PARTNERS WITH THE UNIVERSITY OF NEW MEXICO PRESS (UNM PRESS) TO CO-PUBLISH AND DISTRIBUTE SAR PRESS BOOKS. 189974 0 41515 3132776 1 1 0 0 0 0 0 1 0 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 203 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NM X X X JORGE FONSECA 5059547226 660 GARCIA STREET SANTA FE NM 87505 MICHAEL BROWN PRESIDENT, DIRECTOR 40.00 X X 229518 0 10124 ESTEVAN RAEL-GALVEZ DIRECTOR 1.00 X 0 0 0 KEN COLE CHAIR 2.00 X X 0 0 0 ELIZABETH GLASSMAN VICE CHAIR 1.00 X X 0 0 0 JOE BRACEWELL TREASURER 1.00 X X 0 0 0 JOHN ARROYO SECRETARY 1.00 X X 0 0 0 ALEX BARKER DIRECTOR 1.00 X 0 0 0 NANCY BERN DIRECTOR 1.00 X 0 0 0 NED BLACKHAWK DIRECTOR 1.00 X 0 0 0 DOROTHY BRACEY DIRECTOR 1.00 X 0 0 0 DON BRENNIS DIRECTOR 1.00 X 0 0 0 BRENDA CHILD DIRECTOR 1.00 X 0 0 0 LARRY COLTON DIRECTOR 1.00 X 0 0 0 JOE COLVIN DIRECTOR 2.00 X 0 0 0 THOMAS CONNER DIRECTOR 1.00 X 0 0 0 SUSAN FOOTE DIRECTOR 1.00 X 0 0 0 ED GALE DIRECTOR 1.00 X 0 0 0 DONALD LAMM DIRECTOR 1.00 X 0 0 0 LOUISE LAMPHERE DIRECTOR 1.00 X 0 0 0 JUNE LORENZO DIRECTOR 1.00 X 0 0 0 ANN MORTON DEVELOPMENT CHAIR 1.00 X 0 0 0 JOHN NIETO-PHILLIPS AAA CHAIR 1.00 X 0 0 0 JULIE RIVERS DIRECTOR 1.00 X 0 0 0 STEVE ROBINSON DIRECTOR 1.00 X 0 0 0 JERRY SABLOFF DIRECTOR 1.00 X 0 0 0 DON SIEGEL DIRECTOR 1.00 X 0 0 0 GREG SMITH GOVERNANCE CHAIR 1.00 X 0 0 0 DIANE VENNEMA DIRECTOR 1.00 X 0 0 0 KATHLEEN WALL DIRECTOR 1.00 X 0 0 0 SCOTT WAUGH DIRECTOR 1.00 X 0 0 0 LYNNE WITHEY AUDIT CHAIR 1.00 X 0 0 0 DAVID YOUNG DIRECTOR 1.00 X 0 0 0 ALEX KALANGIS VP FIN. AND ADMIN 40.00 X 52587 0 5908 JORGE FONSECA VP FIN. AND ADMIN 40.00 X 0 0 0 282105 0 16032 1 0 1 0 DR ESTEVAN RAEL-GALVEZ PO BOX 32628 SANTA FE NM 87594 ADMINISTER RESEARCH GRANT 151500 BARBARA FELIX 343 WEST MANHATTAN AVENUE SANTA FE NM 87501 ARCHITECTURAL SERVICES 107399 PERFORMANT SOFTWARE PO BOX 2644 CHARLOTTESVILLE VA 22902 DATABASE MANAGEMENT SERVICES 100783 3 351413 111403 1432856 233980 1895672 FIELD TRIPS 611710 71405 71405 LECTURES/EVENTS 611710 19023 19023 TOURS 611710 9748 9748 CLASS FEES 611710 8600 8600 108776 731535 731535 17478 17238 240 44430 0 44430 44430 15855 28575 786060 1088072 -302012 -302012 -302012 65026 41225 23801 23801 OTHER REVENUES 900099 24434 4237 20197 24434 2544114 169907 0 478535 X 180000 180000 298137 89196 134124 74817 1875118 1256553 245490 373075 51936 33670 6639 11627 122858 73481 20865 28512 30201 17582 5739 6880 30213 30213 48638 48638 977794 699671 72105 206018 54881 4695 43736 6450 69791 20048 29988 19755 168829 87690 16856 64283 6387 6387 83266 52280 26480 4506 43420 41171 790 1459 87571 76059 4869 6643 69778 55430 12849 1499 DIRECT PROGRAM EXPENSES 232928 232928 SPECIAL EVENTS AND PROJ 145031 112286 3475 29270 FEILD TRIP EXPENSE 75296 75296 REPAIRS AND MAINTENANCE 54620 47419 4854 2347 46271 46230 41 4752964 3132776 707751 912437 271871 126355 1518799 1273183 1069816 310000 2900 1250 44233 37809 72575 106954 7766170 6925356 838326 840814 25999415 27187061 1945744 1945744 0 21974 31763679 31851144 213077 195339 48030 101940 0 22151 261107 319430 X 15901570 17299220 15601002 14232494 31502572 31531714 31763679 31851144 X -2208850 2230213 7779 X X 0 1 X 1 0 X 2361847 2445353 3494942 4283206 1895672 14481020 2361847 2445353 3494942 4283206 1895672 14481020 5525766 8955254 656754 625177 537515 592963 760350 3172759 20197 20197 17673976 905677 0.50670 0.49160 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 20,197. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 21928043 72018 2339679 103124 961960 40458 23234198 26609109 -3556420 104000 972592 48054 21928043 22267401 41518 5497074 126652 1025554 44678 26609109 23676052 5000 -259151 117126 994875 42499 22267401 23942309 33753 768979 144000 881568 43421 23676052 0.38740 0.49200 0.12060 0 0 86331 86331 3573875 3060295 513580 2914875 2844686 70189 1146036 1020375 125661 45053 45053 840814 LAND HELD FOR FUTURE USE 1945744 C 1945744 LEASE LIABILITIES 22151 22151 4766914 2230213 2230213 2536701 48638 -41225 7413 2544114 4737772 33446 33446 4704326 48638 48638 4752964 PART III, LINE 1A: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE SCHOOL'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENTS OF FINANCIAL POSITION. THE SCHOOL ADHERES TO THE POLICIES OF THE AMERICAN ALLIANCE OF MUSEUMS, WHICH DISCOURAGES THE ASSIGNMENT OF DOLLAR VALUES TO COLLECTIONS NOT INTENDED FOR SALE IN THE MARKETPLACE. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS DECREASES IN TEMPORARILY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES AND ARE DESIGNATED FOR COLLECTION ACQUISITION AND CARE. PART III, LINE 4: THE COLLECTION IS COMPOSED OF OVER 12,000 ITEMS INCLUDING CERAMICS, TEXTILES, WORKS ON PAPER AND PAINTINGS, BASKETRY, JEWELRY, CARVED FIGURES KNOWN AS KACHINAS, AND A VARIETY OF OTHER ITEMS OF MATERIAL CULTURE. THE GOAL IS TO BRIDGE THE DIVIDE BETWEEN CREATIVITY AND SCHOLARSHIP BY SUPPORTING INITIATIVES AND PROJECTS IN NATIVE STUDIES, ART HISTORY, AND CREATIVE EXPRESSION THAT ILLUMINATE THE INTERSECTIONS OF THE SOCIAL SCIENCES, HUMANITIES, AND ARTS. THIS IS ACCOMPLISHED BY FOSTERING DIALOGUE AMONG ARTISTS, RESEARCHERS, SCHOLARS, AND COMMUNITY MEMBERS THROUGH COLLECTIONS-BASED SEMINARS, SYMPOSIA, INTERNSHIPS, AND OBJECT LOANS TO OTHER INSTITUTIONS. PART V, LINE 4: THE ENDOWMENT PROVIDES ON-GOING SUPPORT FOR BOTH SPECIFIC PROGRAMS AND FOR GENERAL OPERATION NEEDS. THE ENDOWMENT IS INVESTED IN A MANNER TO FIRST PRESERVE CAPITAL AND THEN TO PROVIDE SUPPORT FOR THE SCHOOL. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES RECLASSIFICATION -41,225. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAAP FIN. STMT. INVENTORY ADJUSTMENT -7,779. COST OF SALES RECLASSIFICATION 41,225. 1 STIPENDS 4 180000 PART I, LINE 2: EACH AWARD IS ASSIGNED A SPECIFIC ACCOUNTING CODE TO TRACK THE FUNDING AND EXPENDITURES ASSOCIATED WITH THE GRANT. SAR DIVISION HEADS ARE RESPONSIBLE FOR MANAGING THE DAY-TO-DAY OPERATIONS OF THEIR RESPECTIVE GRANT(S). EACH EXPENDITURE MUST BE APPROVED AND CODED BY THE DIVISION HEAD AND IS THEN REVIEWED BY THE BUSINESS OFFICE FOR ACCURACY PRIOR TO PAYMENT. EXPENDITURE REPORTS ARE PREPARED BY THE BUSINESS OFFICE ON A QUARTERLY BASIS AND REVIEWED BY THE DIVISION HEAD AND THE VP, FINANCE TO ENSURE THAT EXPENDITURE PATTERNS ARE IN LINE WITH THE GRANT BUDGET. PART III, STIPENDS: $180,000 IN SCHOLRSHIPS WERE PAID DIRECTLY TO THE EDUCATION INSTITUTION OF THE RECIPIENT FOR APPLICATION AGAINST THE RECIPIENT'S TUITION AND FEES. NO ADDITIONAL STIPEND AMOUNTS WERE PAID DIRECTLY TO THE RECIPIENT FOR TUITION AND FEES. X X X 0 0 0 0 0 0 0 1 0 MICHAEL BROWN PRESIDENT, DIRECTOR 229518 0 0 0 0 0 9234 0 890 0 239642 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS NEGOTIATE THE PRESIDENT'S SALARY AND CONTRACT BASED ON COMPARABLE DATA FROM COMPARABLE ORGANIZATIONS. PART I, LINE 7 THE BOARD WILL APPROVE MERIT BONUSES FROM TIME TO TIME. DR ESTEVEN RAEL-GALVEZ BOARD MEMBER 544268 DURING THE YEAR ENDED JUNE 30, 2022, THE SCHOOL BEGAN SERVING AS THE FISCAL SPONSOR FOR A $1.5 MILLION RESEARCH PROJECT RELATED TO ITS MISSION. THE PROJECT MANAGER IS FORMER NEW MEXICO STATE HISTORIAN, AND CURRENTLY SERVES AS A MEMBER OF THE SCHOOL'S BOARD OF DIRECTORS.AS THE FISCAL SPONSOR, THE SCHOOL TAKES RESPONSIBILITY TO ACCEPT FUNDING AND ENSURING ALL FUNDS ARE SPENT IN ACCORDANCE WITH ANY RESTRICTIONS ACCOMPANYING RELATED FUNDS.PROGRAM EXPENSES INCURRED UNDER THIS GRANT IN FISCAL YEAR 6/2023 - $544,268. DURING THE 2022 CALENDAR YEAR, DR. RAEL-GALVEZ RECEIVED 151,500 IN NON-EMPLOYEE COMPENSATION FOR DIRECTING THE ADMINISTRATION OF THIS GRANT AS REPORTED IN PART VII, SECTION B, OF THE FORM 990. 0 X 2 0 SEE PART II, LINE 33 X 6 233980 MARKET VALUE 0 1 0 PART I, COLUMN (B): THE NUMBER OF DONORS ARE LISTED. PART I, LINE 33: THE SCHOOL ADHERES TO THE POLICIES OF THE AMERICAN ALLIANCE OF MUSEUMS WHICH DISCOURAGES THE ASSIGNMENT OF DOLLAR VALUES TO COLLECTIONS NOT INTENDED FOR SALE IN THE MARKETPLACE. FORM 990, PART III, LINE 1 THE SCHOOL FOR ADVANCED RESEARCH (SAR) ADVANCES UNDERSTANDING OF HUMANITY THROUGH A UNIQUE ALCHEMY OF CREATIVE PRACTICE AND SCHOLARLY RESEARCH IN NATIVE AMERICAN ARTS, ANTHROPOLOGY, AND RELATED DISCIPLINES. ITS VISION IS TO BE A NEXUS OF SCHOLARS AND ARTISTS, CREATIVE THINKERS AND CURIOUS LEARNERS, WHERE WE EXCHANGE IDEAS, BRING LIFE TO HISTORY, EXPLORE THE PRESENT, AND BROADEN PERSPECTIVES IN PURSUIT OF A MORE INFORMED AND EQUITABLE SOCIETY. FORM 990, PART III, LINE 4C PUBLIC PROGRAMS - THE CREATIVE THOUGHT FORUM (CTF) IS THE CENTERPIECE OF SAR'S PUBLIC PROGRAMS. THE GOAL OF THE CTF IS TO PROVIDE ACCESS TO INNOVATIVE THINKERS WHOSE WORK ILLUMINATES TOPICS OF BROAD PUBLIC CONCERN, RANGING FROM CLIMATE CHANGE AND GROWING SOCIAL INEQUALITY TO THE UNANTICIPATED RISKS POSED BY NEW TECHNOLOGIES. OTHER SPEAKERS MAY BE WORKING ON PROJECTS OF NO IMMEDIATE UTILITY, BUT WHICH CHALLENGE OUR IMAGINATION AND EXPAND OUR SENSE OF THE POSSIBLE. THE CTF INITIATIVE COMPLEMENTS SAR'S LONGSTANDING COMMITMENT TO PROGRAMMING FOCUSED ON THE HISTORY AND DIVERSE CULTURES OF THE SOUTHWEST. THROUGH SAR'S PUBLIC PROGRAMS, MEMBERS AND THE GENERAL PUBLIC ARE OFFERED THE OPPORTUNITY TO PARTICIPATE IN PUBLIC LECTURES, SALONS, SCHOLAR COLLOQUIA, ARTISTS' PRESENTATIONS, FIELD TRIPS, AND OTHER PROGRAMS BOTH VIRTUALLY AND ON THE SAR CAMPUS. SAR STRIVES TO MAKE PROGRAMMING AVAILABLE AND ENGAGE INQUIRING MINDS WITH THE WORK OF EMERGING THOUGHT-LEADERS. FORM 990, PART VI, SECTION A, LINE 1A COMMITTEES INCLUDE ACADEMIC AND ARTISTIC AFFAIRS (AAA), AUDIT, DEVELOPMENT, FINANCE, GOVERNANCE & NOMINATIONS. THESE COMMITTEES ARE MADE UP OF BOARD MEMBERS AND SAR FUNCTIONAL STAFF DIRECTORS. THE AAA COMMITTEE DOES HAVE TWO NON-BOARD MEMBERS. AAA OVERSEES ACCESSION AND DE-ACCESSION RECOMMENDATIONS, POLICIES REGARDING THE COLLECTION AND MATTERS AND POLICIES CONCERNING THE SCHOOL'S SCHOLAR PROGRAMS. THE AUDIT COMMITTEE REVIEWS THE ANNUAL AUDITED FINANCIAL STATEMENTS, THE 990 TAX FILING, AND RISK MANAGEMENT CONCERNS. THE FINANCE COMMITTEE REVIEWS FINANCIAL MATTERS INCLUDING PERIODIC FINANCIAL RESULTS TO BUDGET, APPROVAL OF ANNUAL BUDGET, REVIEW OF INVESTMENT PORTFOLIO PERFORMANCE AND MAKES RECOMMENDATIONS REGARDING INVESTMENT POLICIES AND PRACTICES. THE GOVERNANCE COMMITTEE REVIEWS GENERAL OVERSIGHT OF THE ORGANIZATION, INCLUDING POLICIES AND PRACTICES, NOMINATION AND VETTING OF PROSPECTIVE BOARD MEMBERS, LEGAL CONSIDERATIONS AND TRENDS OF INTEREST TO SCHOOL'S PRACTICES AND MISSION. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS REVIEWED BY THE TAX MANAGER/PARTNER RESPONSIBLE FOR ITS PREPARATION WITH MEMBERS OF THE SAR AUDIT COMMITTEE. QUESTIONS ARE PRESENTED AND ANY COMMENTS MADE AND QUESTIONS ANSWERED. IF THERE ARE ANY ISSUES OR CONCERNS, THESE ARE CONSIDERED. ANY CHANGES NECESSARY ARE MADE AND ONCE THE COMMITTEE IS SATISFIED THE FINAL DRAFT 990 IS PROVIDED TO THE FULL BOARD AT THE NEXT SCHEDULED BOARD MEETING BEFORE THE RETURN IS FILED. A FILING EXTENSION IS TYPICALLY REQUESTED AS BOARD MEMBERS REVIEW THE 990 AT THE SEMI-ANNUAL MEETING HELD AT THE END OF FEBRUARY EACH YEAR. THE 990 IS FILED FOLLOWING BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EFFECTIVE NOVEMBER OF 2013, THE BOARD ADOPTED A MORE FORMAL POLICY THAT NOW REQUIRES BOARD MEMBERS TO BE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND SIGN A STATEMENT THAT THEY ARE NOT IN CONFLICT WITH THE POLICY EACH YEAR. EACH BOARD MEMBER IS COVERED UNDER THE CONFLICT OF INTEREST POLICY ADMINISTERED BY THE GOVERNANCE COMMITTEE. EACH BOARD MEMBER IS COVERED UNDER THE CONFLICT OF INTEREST POLICY ADMINISTERED BY THE GOVERNANCE COMMITTEE. IF A POTENTIAL MATERIAL CONFLICT IS IDENITFIED, THE GOVERNANCE COMMITTEE PRESENTS THE INFORMATION TO THE BOARD FOR REVIEW. THE BOARD THEN VOTES ON WHAT ACTION TO TAKE AND/OR RESTRICTIONS OR DISCIPLINARY ACTION TO IMPOSE. DOCUMENTATION OF ANY ACTION IS RECORDED IN THE MINUTES OF THE RELATED GOVERNANCE COMMITTEE MEETING. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE PRESIDENT IS REVIEWED BY THE GOVERNANCE COMMITTEE WHEN RENEWAL OF THE EMPLYMENT CONTRACT IS UNDER CONSIDERATION. DATA FROM COMPARABLE NON-PROOFIT ENTITIES IS UTILIZED TO DETERMINE THE CONTRACT TERMS AND COMPENSATION PACKAGE. CONTRACT TERMS AND COMPENSATION PACKAGE PROPOSAL IS PRESNETED TO THE EXECUTIVE COMMITTEE FOR REVIEW, DISCUSSION AND APPROVAL. DISCUSSION AND DECISION ARE RECORDED IN THE EXECUTIVE COMMITTEE MINUTES. THE PRESIDENT REVIEWS COMPENSATION WITH THE VP FINANCE AND ADMINISTRATION AND THE PERSONNEL DIRECTOR ON AN ANNUAL BASIS. DATA FROM LOCAL NON-PROFIT ENTITIES AND COST OF LIVING IS CONSIDERED. DOCUMENTATION OF COMPENSATION DECISIONS IS DEEMED CONFIDENTIAL AND IS RETAINED BY THE PERSONNEL DIRECTOR. THIS IS DONE ANNUALLY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023 FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE ANNUAL REPORT. FORM 990, PART IX, LINE 11G OTHER SERVICES: PROGRAM SERVICE EXPENSES 699,671. MANAGEMENT AND GENERAL EXPENSES 72,105. FUNDRAISING EXPENSES 206,018. TOTAL EXPENSES 977,794. FORM 990, PART IX, LINE 24E STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 32,306. MANAGEMENT AND GENERAL EXPENSES 41. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,347. EQUIPMENT PURCHASES AND RENTAL: PROGRAM SERVICE EXPENSES 13,924. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,924. FORM 990, PART XI, LINE 9: GAAP FIN. STMT. INVENTORY ADJUSTMENT 7,779. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.