2024-03-05T13:25:24-08:00 2023-06-30 200276349 MUN CPAs LLP 2901 Douglas Blvd Ste 290 Roseville CA 95661 990 2022-07-01 812600695 John Burton Advocates for Youth JOHN 4153480011 235 Montgomery Street 1142 San Francisco CA 94104 Amy Lemley Executive Dir. 2024-03-05 true Amy Lemley 999009999 true Justin J Williams CPA P00851793 9167744208 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z John L Burton 235 Montgomery Street 1142 San Francisco CA 94104 4833116 false X www.jbay.org X 2016 CA JOHN BURTON ADVOCATES FOR YOUTH (JBAY) IMPROVES THE QUALITY OF LIFE FOR YOUTH IN CALIFORNIA WHO HAVE BEEN IN FOSTER CARE OR HOMELESS BY ADVOCATING FOR BETTER LAWS, TRAINING COMMUNITIES TO STRENGTHEN LOCAL PRACTICES AND CONDUCTING RESEARCH TO INFORM POLICY SOLUTIONS. 12 11 13 12 0 4949845 4202233 120000 207850 7956 160430 -61370 88860 5016431 4659373 359800 910000 0 1272795 1582521 0 29005 646892 1137923 2279487 3630444 2736944 1028929 11335002 12340634 426516 383358 10908486 11957276 JOHN BURTON ADVOCATES FOR YOUTH (JBAY) IMPROVES THE QUALITY OF LIFE FOR YOUTH IN CALIFORNIA WHO HAVE BEEN IN FOSTER CARE OR HOMELESS BY ADVOCATING FOR BETTER LAWS, TRAINING COMMUNITIES TO STRENGTHEN LOCAL PRACTICES AND CONDUCTING RESEARCH TO INFORM POLICY SOLUTIONS. false false 3453490 910000 EDUCATION: JBAY WORKS TO ENSURE ACCESS TO HIGHER EDUCATION FOR YOUTH WHO HAVE BEEN IN FOSTER CARE OR EXPERIENCED HOMELESSNESS. IN 2022-23, JBAY WORKED TOWARDS THIS GOAL BY PURSUING A RANGE OF STRATEGIES: COLLEGE PREPARATION: JBAY CREATED UPDATED VERSIONS OF EDUCATIONAL PLANNING GUIDES FOR FOSTER YOUTH AND THEIR SUPPORTERS. JBAY ALSO SUPPORTED LOS ANGELES COUNTY CHILD WELFARE TO DEVELOP A RANGE OF TOOLS TO SUPPORT FOSTER YOUTH COLLEGE PREPARATION. FINANCIAL AID ACCESS: JBAY CONDUCTED THE CALIFORNIA FOSTER YOUTH FAFSA CHALLENGE AND THE HOMELESS YOUTH FAFSA CHALLENGE, IN COLLABORATION WITH THE CALIFORNIA DEPARTMENT OF EDUCATION AND LOCAL EDUCATION AGENCIES. JBAY ALSO ADVOCATED FOR CHANGES TO POLICIES RELATED TO STUDENTS ABILITY TO RETAIN FINANCIAL AID. SUPPORTING FOSTER YOUTH ON CAMPUS: JBAY PROVIDED TECHNICAL ASSISTANCE AND TRAINING TO EXPAND CAMPUS SUPPORT PROGRAMS FOR FOSTER YOUTH, WHICH PROVIDE ACADEMIC, FINANCIAL AND EMOTIONAL SUPPORT. JBAY ALSO ADVOCATED FOR AN EXPANSION OF FINANCIAL AID FOR FOSTER YOUTH. COLLEGE STUDENT HOMELESSNESS: JBAY HELPED COLLEGE CAMPUSES IMPLEMENT NEWLY AVAILABLE PUBLIC FUNDING TO REDUCE HOMELESSNESS AMONG COLLEGE STUDENTS.HOUSING: JBAY WORKS TO ENSURE YOUTH WHO HAVE BEEN IN FOSTER CARE OR HOMELESS HAVE ACCESS TO SAFE, AFFORDABLE HOUSING. IN 2022-23, JBAY WORKED TOWARD THIS GOAL BY PURSUING THE FOLLOWING STRATEGIES: JBAY SECURED AN ANNUAL INVESTMENT IN THE STATE BUDGET OF $18.8 MILLION TO INCREASE THE MONTHLY STIPEND PROVIDED TO YOUTH IN THE MOST COMMON FOSTER CARE PLACEMENT FOR YOUND ADULTS. THE INCREASE WAS BASED ON LOCAL RENTAL COSTS IN THE COUNTY IN WHICH THE YOUTH LIVES. JBAY PROVIDED TECHNICAL ASSISTANCE AND TRAINING TO 15 COUNTIES AND THEIR PARTNER HOUSING AUTHORITIES TO HELP THEM IMPLEMENT AND/OR ACCESS SPECIALIZED HOUSING CHOICE VOUCHERS FOR FORMER FOSTER YOUTH. JBAY PROVIDED TECHNICAL ASSISTANCE TO HOUSING PROVIDERS TO HELP THEM MAKE SUCCESSFUL APPLICATIONS TO NEWLY AVAILABLE STATE FUNDING FOR HOUSING DEVELOPMENT. JBAY WORKS TO ENSURE YOUTH HAVE THE OPPORTUNITY TO GROW INTO ECONOMICALLY SECURE ADULTS. IN 2022-23, JBAY WORKED TOWARD THIS GOAL BY IMPLEMENTING THE FOSTER YOUTH TAX CREDIT TO ENSURE IT REACHES ALL CURRENT AND FORMER FOSTER YOUTH WHO ARE ELIGIBLE. THE 2023 TAX YEAR WAS THE FIRST YEAR THIS CREDIT BECAME AVAILABLE, PROVIDING UP TO $1,083 TO ELIGIBLE YOUNG ADULTS. JBAY PROVIDED EXTENSIVE IMPLEMENTATION SUPPORT, INCLUDING HELP ESTABLISHING AND SUPPORTING SIX VOLUNTEER INCOME TAX ASSISTANCE SITES FOR FOSTER YOUTH, DEVELOPING AND DISSEMINATING RESOURCES SUCH AS A SELF-FILING GUIDE AND A TAX PREPARATION GUIDE. JBAY ALSO TRAINED STAKEHOLDERS AND VITA VOLUNTEERS ON HOW TO CLAIM THE NEW CREDIT. IN ITS FIRST YEAR OF IMPLEMENTATION, NEARLY 5,000 YOUNG ADULTS RECEIVED MORE THAN $5 MILLION FROM THE CREDIT.CRITICAL NEEDS AND OPPORTUNITY FUND: JBAY PROVIDED DIRECT FINANCIAL ASSISTANCE TO YOUTH WHO WERE IN FOSTER CARE OR EXPERIENCED HOMELESSNESS BY PARTNERING UP WITH 60 EDUCATION INSTITUTIONS AND DIRECT SERVICE ORGANIZATIONS TO DISBURSED THE FUNDS TO YOUTH IN CALIFORNIA. IN 22-23, JBAY PROVIDED ASSISTANCE TO OVER 1,600 YOUTH. THE AVERAGE AMOUNT OF FINANCIAL ASSISTANCE PROVIDED PER YOUTH WAS $ 292. 3453490 true true false true false false false false false false true true false false true true true false false false false false false false true false false true false true false false false false false false false false false false false false false false false false false true 36 0 true 13 true false false false false false false false 0 false false false false false false false X 12 11 true false false false false false false true true false false true true true true true true true true false CA X X John Burton Advocates for Yout 4153480011 235 Montgomery St STE 1142 San Fransisco CA 94104 Sarah Pauter Sr. Project Mgr HE 40.00 0.00 216810 0 22433 Amy Lemley Executive Dir. 40.00 0.00 X 188254 0 6348 Corrine Levy Development Dir. 40.00 0.00 128332 0 28309 Simone Tureck Lee HSG & Health Dir. 40.00 0.00 138262 0 11999 Debbie Raucher Education Dir. 40.00 0.00 135087 0 6127 Anna Johnson Asst. HSG & H Dir 40.00 0.00 117594 0 13134 Melanie Blum Treasurer 10.00 0.00 X X 30000 0 0 John L Burton Chairman 4.50 0.00 X X 0 0 0 John Garcia President 4.50 0.00 X X 0 0 0 Kimiko Burton Secretary 4.50 0.00 X X 0 0 0 Miles Cooley Board Member 4.50 0.00 X 0 0 0 Katherine Feinstein Board Member 4.50 0.00 X 0 0 0 Rick Mariano Board Member 4.50 0.00 X 0 0 0 Donna Lucas Board Member 4.50 0.00 X 0 0 0 Tony Ruch Board Member 4.50 0.00 X 0 0 0 Sufi Tahbazof Board Member 4.50 0.00 X 0 0 0 Bunny Ryder Board Member 4.50 0.00 X 0 0 0 Jim Gonzalez Board Member 4.50 0.00 X 0 0 0 Pat Dodson Board Member 4.50 0.00 X 0 0 0 954339 88350 6 false true false 0 648572 3553661 4202233 Program Service Fee 207850 207850 207850 160430 160430 0 0 0 0 648572 173743 -173743 -173743 0 0 Other Income 900099 262603 262603 262603 4659373 470453 -13313 910000 910000 0 0 0 223259 214571 7931 757 0 1119271 1078961 38216 2094 53006 50970 1970 66 90951 84365 4594 1992 96034 92235 3611 188 0 0 56581 56581 0 0 0 19400 13255 1203 4942 0 2978 2247 213 518 15017 12326 1056 1635 0 73647 48359 19428 5860 18764 18601 163 0 0 8017 4314 3703 0 2739 2739 2908 2908 Program Expenses 915209 913519 1690 Cell Phone 8354 7529 375 450 MEALS 7403 5443 395 1565 Postage and Shipping 3417 44 3373 3489 1065 2415 9 3630444 3453490 147949 29005 4149658 5389147 1000222 764 0 1900000 1648850 0 0 0 0 36847 24468 15830 11464 7106 4366 0 3906225 4990429 0 0 334944 282610 11335002 12340634 92906 87031 333610 296327 426516 383358 X 7740814 9481266 3167672 2476010 10908486 11957276 11335002 12340634 1028929 19861 X false true X true false X 4736507 2578880 1714316 4949845 4202233 18181781 612381 612381 0 0 0 4736507 3191261 1714316 4949845 4202233 18794162 0 0 18794162 50168 58603 7844 -5023 160430 272022 0 50168 58603 7844 -5023 160430 272022 0 9890 262603 272493 4786675 3249864 1722160 4954712 4625266 19338677 0.97180 0.99210 0.01410 0.00730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 16185 24277 40462 3763716 3804178 340209 85052 false 287176 256250 267537 340209 1151172 1726758 36529 47855 40462 124846 71794 64063 66884 85052 287793 431690 36529 21513 16185 74227 15830 11464 4366 4366 4990429 Long Term Operating Lease Payable 243307 Operating Lease Payable 53020 296327 X 4852977 19861 173743 193604 4659373 4659373 3804187 173743 173743 3630444 3630444 Part X : FIN48 Footnote GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN THEIR FEDERAL AND STATE EXEMPT AGENCY TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION.THE ORGANIZATION'S EVALUATION REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Fundraising Expenses $173743 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $173743 X false 2022 Birthday Gala 648572 648572 27885 95128 2000 48730 648572 648572 27885 95128 2000 48730 173743 -173743 false Allan Hancock Joint Community 800 South College Dr Santa Maria CA 93454 521692042 6000 0 Basic Needs/Book Fund AVC Foundation 3041 West Ave K Lancaster CA 93536 954398700 6000 0 Critical Needs for Foster Youth Beyond Emancipation 675 Hegenberger Rd 100 Oakland CA 94621 10000 0 VITA - Tax Project Bill Wilson Center 3490 The Alameda Santa Clara CA 95050 942221849 30000 0 VITA - Tax Project California Youth Connection 1611 Telegraph Ave 1100 Oakland CA 94609 943141616 10000 0 VITA - Tax Project Center for Human Services 2000 W Briggsmore Ave STE I Modesto CA 95350 941725620 30000 0 Homekey - Housing Project Cerritos College Foundation 1110 Alondra Blvd Norwalk CA 90650 953387108 6000 0 Critical Needs for Foster Youth Chabot College 25555 Hesperian Blvd Hayward CA 94545 941670563 6000 0 Critical Needs for Foster Youth Coalition for Responsible Com 3101 S Grand Ave Los Angeles CA 90007 202445113 40000 0 VITA - Tax Project Coastline Community College F 17075 Newhope St Fountain Valley CA 92708 330094898 6000 0 Critical Needs for Foster Youth Columbia College Foundation 11600 Columbia College Drive Sonora CA 95370 237306390 6000 0 Critical Needs for Foster Youth Contra Costa Community Colleg 321 Golf Club Rd Pleasant Hill CA 94523 680342035 6000 0 Critical Needs for Foster Youth Copper Mountain College Found PO Box 1398 Joshua Tree CA 92252 953778234 6000 0 Critical Needs for Foster Youth Covenant House 1325 N Western Ave Los Angeles CA 90027 133391210 30000 0 Homekey - Housing Project Crafton Hills College Fndn 11711 Sand Canyon Rd Yucaipa CA 92399 237314077 6000 0 Critical Needs for Foster Youth Cuesta College PO Box 8106 San Luis Obispo CA 93403 522018681 6000 0 Critical Needs for Foster Youth Delta College Foundation 5151 Pacific Ave Stockton CA 95207 237367633 6000 0 Critical Needs for Foster Youth EA Family Services 350 Main St Quincy CA 95971 942751173 30000 0 Homekey - Housing Project El Camino College Foundation 16007 Crenshaw Blvd Torrance CA 90506 953874302 6000 0 Critical Needs for Foster Youth Elevate Community Services 3040 N Fresno St Fresno CA 93703 863440945 30000 0 Homekey - Housing Project Evergreen Valley College 3095 Yerba Buena Rd San Jose CA 95135 770100756 6000 0 Critical Needs for Foster Youth Family Assistance Program 15075 7th St Victorville CA 92395 330107971 10000 0 Critical Needs for Foster Youth Focus Forward 3333 East American Ave STE B Fresno CA 93725 810579812 20000 0 VITA - Tax Project Foothill College FHDA 12345 El Monte Rd Los Altos Hills CA 94022 941597718 12000 0 Critical Needs for Foster Youth Gavilan College 5055 Santa Teresa Blvd Gilroy CA 95020 942278279 6000 0 Critical Needs for Foster Youth Glendale College Foundation 1500 N Verdugo Rd Glendale CA 91208 953876072 6000 0 Critical Needs for Foster Youth Grossmont-Cuyamaca Community 8800 Grossmont College Drive El Cajon CA 92020 956006652 6000 0 Critical Needs for Foster Youth Hartnell College Foundation 411 Central Ave Salinas CA 93901 942781664 6000 0 Critical Needs for Foster Youth Hope Solutions 399 Taylor Blvd Suite 115 Pleasant Hill CA 94523 911797391 30000 0 Homekey - Housing Project iFoster 10089 East Alder Creek Truckee CA 96161 800627614 10000 0 VITA - Tax Project Irvine Valley College Foundat 5500 Irvine Center Dr Irvine CA 92618 770239916 6000 0 Critical Needs for Foster Youth Just In Time 4560 Alvarado Canyon Rd 2G San Diego CA 92120 205448416 10000 0 VITA - Tax Project Kern Community College Dist 2100 Chester Ave Bakersfield CA 93301 956006644 6000 0 Critical Needs for Foster Youth Kern County Network for Child 1801 19th St Bakersfield CA 93301 330552739 10000 0 VITA - Tax Project Lakrin Street Youth Services 134 Golden Gate Avenue San Francisco CA 94102 942917999 10000 0 Critical Needs for Foster Youth Long Beach City College Dist 4901 East Carson St Long Beach CA 90808 952654140 6000 0 Critical Needs for Foster Youth Los Angeles City College Fndn 855 North Vermont Ave Los Angeles CA 90029 956207819 6000 0 Critical Needs for Foster Youth Los Angeles Harbour College 1111 Figueroa Place Wilmington CA 90744 237307260 6000 0 Critical Needs for Foster Youth Los Angeles LGBT Center 1118 N McCadden Place Los Angeles CA 90039 953567895 10000 0 Critical Needs for Foster Youth Los Angeles Mission College 13356 Eldridge Ave Sylmar CA 91342 952925621 6000 0 Critical Needs for Foster Youth Lutheran Social Services 1465 Civic Ct Suite D810 Concord CA 94520 941659687 30000 0 VITA - Tax Project Maryvale 7600 East Graves Ave Rosemead CA 91770 953889412 20000 0 Homekey - Housing Project Merced Community College Dist 3600 M St Merced CA 95348 770362218 6000 0 Critical Needs for Foster Youth MiraCosta College Foundation 1 Barbard Dr Oceanside CA 92056 956151938 6000 0 Critical Needs for Foster Youth Miramar College Foundation 10440 Black Mountain Rd San Diego CA 92126 330630560 6000 0 Critical Needs for Foster Youth Modesto Junior College Fndn 435 College Ave Modesto CA 95350 941658486 6000 0 Critical Needs for Foster Youth Mt San Antonio community Col 1100 N Grand Avenue Walnut Creek CA 91789 956002131 6000 0 Basic Needs Mt San Jacinto Comm college 1499 N State St San Jacinto CA 92583 330813228 6000 0 Critical Needs for Foster Youth My Friends Place 5850 Hollywood Blvd Los Angeles CA 90028 954834034 10000 0 Critical Needs for Foster Youth On the Move 780 Lincoln Avenue Napa CA 94558 753149095 40000 0 VITA - Tax Project Orangewood Foundation 1575 17th St Santa Ana CA 92705 953616628 10000 0 VITA - Tax Project Promises2Kids 9400 Ruffin Court Suite A San Diego CA 92123 953655288 6000 0 Critical Needs for Foster Youth Rio Hondo College Foundation 3600 Workman Mill Rd Whittier CA 90601 954367487 6000 0 Critical Needs for Foster Youth Riverside Comm College Dist PO Box 907 Riverside CA 92505 952993847 6000 0 Critical Needs for Foster Youth RYSE Center Inc 205 41st St Richmond CA 94805 260692904 75000 0 YHDP - Housing Project Saddleback College 28000 Marguerite Parkway Mission Viejo CA 92692 330390547 6000 0 Critical Needs for Foster Youth Safe Place for Youth 578 Washington Blv 398 Marina Del Rey CA 90292 841802637 10000 0 Critical Needs for Foster Youth San Bernardino Comm college 550 E Hospitality Ln STE200 San Bernardino CA 92408 956002754 6000 0 Critical Needs for Foster Youth San Diego Mesa College Fndn 7350 Mesa College Drive San Diego CA 92111 330141259 6000 0 Critical Needs for Foster Youth San Diego Youth Services 9255 Wing St San Diego CA 92110 952648050 10000 0 Critical Needs for Foster Youth San Francisco Comm college 50 Frida Kahlo Way San Francisco CA 94112 941721925 6000 0 Critical Needs for Foster Youth San Francisco Court Appointed 2535 Mission St San Francisco CA 94110 943039028 20000 0 VITA - Tax Project San Francisco Foster Youth PO Box 460086 San Francisco CA 94146 943048844 10000 0 Critical Needs for Foster Youth Santiago Canyon College Fndn 8045 E Chapman Ave Orange CA 92869 330794988 6000 0 Critical Needs for Foster Youth Shasta College PO Box 496006 Redding CA 96049 680175047 6000 0 Critical Needs for Foster Youth Skyline College 3300 College Drive San Bruno CA 94066 943084147 6000 0 Critical Needs for Foster Youth Star Vista 610 Elm St Suite 212 San Carlos CA 94070 943094966 10000 0 Critical Needs for Foster Youth The Community College Fdn 3530 Wilshire Boulevard STE 6 Los Angeles CA 90010 680016439 40000 0 VITA - Tax Project Think of Us 700 Pennsylvania Ave SEST200 Washington DC 20003 821157215 10000 0 VITA - Tax Project Victor Valley College Dist 18422 Bear Valley Rd Victorville CA 92395 510141667 6000 0 Critical Needs for Foster Youth Wellnest 3031 Vermont Ave Los Angeles CA 90007 951690974 20000 0 Homekey - Housing Project West Los Angeles College Fndn 9000 Overland Ave Culver City CA 90230 237351797 6000 0 Critical Needs for Foster Youth Wind Youth Services Inc 8001 Folsom Blvd Sacramento CA 95826 237348227 9000 0 Critical Needs for Foster Youth Youth for Change 260 Cohasset Rd 120 Chico CA 95926 680238941 8000 0 Critical Needs for Foster Youth 4 70 false false false false false false false false false Amy Lemley Executive Dir. 171390 16864 6037 311 194602 Corrine Levy Development Dir. 127832 500 4846 23463 156641 Sarah Pauter Sr. Project Mgr HE 162310 54500 4898 17535 239243 Simone Tureck Lee HSG & Health Dir. 133262 5000 4122 7877 150261 Melanie Blum Board Treasurer 30000 Consulting Fee false Bryan Petrass Family Member 5960 Graphic Design/Video Cons false Form 990, Part VI, Section A, Line 2 Board Secretary Kimiko Burton is the daughter of Board Chair John Burton. Additionally, the Board Treasurer Melanie Blum received a fundraising consulting fee. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY OUTSIDE TAX PROFESSIONALS. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFILCTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH THE IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFOT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15b COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Section C, Line 19 NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.