2024-05-13T21:28:29-05:00 2023-06-30 341874260 CBIZ MHM LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2022-07-01 592114359 COMMUNITY ACTION STOPS ABUSE INC COMM 7278954912 PO BOX 414 ST PETERSBURG FL 337310414 LARIANA FORSYTHE CEO 7278954912 2024-05-06 1 LARIANA FORSYTHE XXX-XX-XXXX 1 LISA BURKE P00220718 8169455500 2024-05-06 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LARIANA FORSYTHE PO BOX 414 ST PETERSBURG FL 337310414 9696097 0 X WWW.CASAPINELLAS.ORG X 1981 FL TO CHALLENGE THE SOCIETAL ACCEPTANCE OF ALL FORMS OF DOMESTIC VIOLENCE. 18 18 138 600 0 0 18561302 8167882 31700 17971 -54820 233299 -38837 -33905 18499345 8385247 11890528 517558 0 0 4421631 5310631 0 0 415873 1689011 1961018 18001170 7789207 498175 596040 24780071 24390980 2436707 1769115 22343364 22621865 X TO CHALLENGE THE SOCIETAL ACCEPTANCE OF ALL FORMS OF DOMESTIC VIOLENCE, CASA STANDS UP TO SILENCE THROUGH ADVOCACY, PREVENTION, INTERVENTION, AND SUPPORT SERVICES. OUR VISION IS A SOCIETY FREE FROM DOMESTIC VIOLENCE. 0 0 6308554 517558 17971 CASA PROVIDES A WIDE VARIETY OF TRAUMA-INFORMED SERVICES FOR THOUSANDS OF ADULT AND CHILD SURVIVORS OF DOMESTIC VIOLENCE INCLUDING A FAMILY JUSTICE CENTER THAT IS FOCUSED ON COMPREHENSIVE SPECIALIZED SUPPORT SERVICES, EMERGENCY RESIDENTIAL SHELTER, EXPANSIVE REHOUSING PROGRAMS, LEGAL AND JUSTICE ASSISTANCE, EDUCATION AND PREVENTION PROGRAMS FOR PROFESSIONALS, YOUTH, AND THE COMMUNITY AT LARGE, AND MORE.(CONTINUED ON SCHEDULE O)CASA OPERATES THE ONLY AFFILIATED FAMILY JUSTICE CENTER IN FLORIDA, EARNING THE 2023 PURPLE RIBBON AWARD FOR THE OUTSTANDING NEW SERVICE LAUNCH IN THE UNITED STATES. IN THE FIRST YEAR OF OPERATIONS, THE FAMILY JUSTICE CENTER SERVED 1,760 PERSONS WITH SURVIVOR CASE MANAGEMENT AND COMPREHENSIVE SUPPORT SERVICES PROVIDED BY ONSITE SPECIALIZED PARTNERS.CASA'S EMERGENCY RESIDENTIAL SHELTER PROVIDES SAFE REFUGE, CRISIS INTERVENTION AND ADVOCACY WHEN HOME IS NOT A SAFE PLACE. PARTICIPANTS RECEIVE FOOD, CLOTHING, AND PERSONAL ITEMS, AND DURING FY 22-23 THE SHELTER PROVIDED SANCTUARY TO 554 SURVIVORS WITH 224 OF THOSE BEING CHILDREN. A TOTAL OF 23,042 BED NIGHTS WERE PROVIDED FOR SURVIVORS. CRISIS HOTLINE ADVOCATES ANSWERED 6,864 CALLS. CASA PROVIDES SPECIALIZED HOUSING SERVICES TO 627 SURVIVORS OF DOMESTIC VIOLENCE AND THEIR CHILDREN IN FY 22-23. LEGAL SERVICES PROVIDED BY CASA INCLUDE FLORIDA BAR ASSOCIATION ATTORNEYS AND PARALEGALS WHO REPRESENT SURVIVORS IN INJUNCTION FOR PROTECTION HEARINGS, AND PROVIDE JUSTICE ADVOCACY, INVEST (INTENDED TO REDUCE THE NUMBER OF INTIMATE PARTNER HOMICIDES) AND MORE, RECEIVING 819 REFERRALS IN FY 22-23. ADDITIONALLY, OTHER SPECIALLY TRAINED ADVOCATES ACCOMPANIED SURVIVORS IN HEARINGS, HELPED FILL OUT LEGAL PAPERWORK AT THE LOCAL COURTHOUSES, AND PROVIDED FOLLOW-UP TO LAW ENFORCEMENT IN OVER 400 MORE INCIDENTS. CASA WORKS TO INCREASE THE SAFETY OF ADULT AND CHILD VICTIMS OF DOMESTIC VIOLENCE AND HELPS TO REDUCE THE NUMBER OF OUT-OF-HOME CHILD PLACEMENTS DUE TO DOMESTIC VIOLENCE. DURING FY 2023, CASA PROVIDED 3,733 CHILD WELFARE SERVICES. THROUGH THE PEACEMAKER PROGRAM, NEARLY 650 PRESCHOOL, ELEMENTARY AND MIDDLE SCHOOL CHILDREN THROUGHOUT PINELLAS COUNTY PARTICIPATE IN AGE-APPROPRIATE HOLISTIC PEACE AND RELATIONSHIP EDUCATION DURING CRITICAL TIMES IN YOUTH DEVELOPMENT AND PROVIDES ADDITIONAL RESOURCES FOR TEACHERS TO CONTINUE THE PROGRAM IN CLASSROOMS. SERVICES ARE AVAILABLE TO ALL SURVIVORS OF DOMESTIC VIOLENCE AND THEIR FAMILIES, REGARDLESS OF RACE, CREED, COLOR, NATIONAL ORIGIN, SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, MILITARY STATUS, SEX, MARITAL STATUS, DISABILITY, IMMIGRATION STATUS, EDUCATION, EMPLOYMENT STATUS, RESIDENCY, LEGAL HISTORY, OR SOCIO-ECONOMIC STATUS. THIS INCLUDES MALE AND LESBIAN, GAY, BISEXUAL, TRANSGENDER, INTERSEX, AND QUESTIONING (LGBTQ+) PERSONS. ABOUT 95% OF PERSONS SERVED REPORT COMING FROM PINELLAS COUNTY.CASA WORKS COLLECTIVELY TO DEVELOP A COORDINATED COMMUNITY RESPONSE TO DOMESTIC VIOLENCE BY COLLABORATING WITH OTHER SERVICE PROVIDERS, PUBLIC AGENCIES, PLANNING GROUPS AND FUNDING BODIES TO PROMOTE COMMUNITY EDUCATION, PREVENTION, AND AWARENESS ABOUT DOMESTIC AND SEXUAL VIOLENCE AND HUMAN TRAFFICKING. OVER 400 PERSONS IN THE COMMUNITY RECEIVED TRAINING DURING FY 22-23 REGARDING DOMESTIC AND/ OR DATING VIOLENCE. CASA ALSO CONDUCTS ON-GOING RESEARCH AND EVALUATION IN THE AREAS OF DOMESTIC AND SEXUAL VIOLENCE AND HUMAN TRAFFICKING TO ENSURE A HIGH QUALITY OF SERVICE TO OUR PROGRAM PARTICIPANTS AS DESCRIBED ABOVE. 6308554 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 X 7 0 1 138 1 0 0 0 0 0 1 1 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 0 0 FL X X MINDY FOREY CFO 7278954912 1011 1ST AVENUE N ST PETERSBURG FL 33705 RACHEL CARPENTER CHAIR 1.00 0.00 X X 0 0 0 CHRIS BENNETT VICE CHAIR 1.00 0.00 X X 0 0 0 PATTY ROBINSON PAST CHAIR 1.00 0.25 X X 0 0 0 RICK GIGLIO TREASURER 1.00 0.00 X X 0 0 0 JUDITH PLOSZEK VICE TREASURER 1.00 0.00 X 0 0 0 RITA WESLEY SECRETARY 1.00 0.25 X X 0 0 0 IAN WOMACK VICE SECRETARY 1.00 0.00 X 0 0 0 BEN CRISTAL DIRECTOR 1.00 0.00 X 0 0 0 MARK DAWSON DIRECTOR 1.00 0.25 X 0 0 0 DENNIS GARVEY DIRECTOR 1.00 0.00 X 0 0 0 DAVID GERARDO DIRECTOR (TERM START 11/1/22) 1.00 0.00 X 0 0 0 ALANA GEORGE DIRECTOR 1.00 0.00 X 0 0 0 BRITTANY MAXEY-FISHER DIRECTOR 1.00 0.00 X 0 0 0 JUSTIN MCCLAIN DIRECTOR 1.00 0.00 X 0 0 0 STEPHANIE MORGE DIRECTOR 1.00 0.00 X 0 0 0 KRISTINA PARK DIRECTOR 1.00 0.00 X 0 0 0 KATHLEEN PREMO DIRECTOR 1.00 0.00 X 0 0 0 MARCUS WILSON DIRECTOR (TERM START 2/1/23) 1.00 0.00 X 0 0 0 DEBI ALBERDI DIRECTOR (TERM END 11/1/22) 1.00 0.25 X 0 0 0 MARK HENSLEY DIRECTOR (TERM END 11/1/22) 1.00 0.00 X 0 0 0 JILL KERMES DIRECTOR (TERM END 12/1/22) 1.00 0.00 X 0 0 0 ANDREA MASTERSON DIRECTOR (TERM END 11/1/22) 1.00 0.00 X 0 0 0 LARIANA FORSYTHE CEO 50.00 1.00 X 207360 0 8665 MINDY FOREY CFO 40.00 1.00 X 114500 0 7598 321860 0 16263 2 0 1 0 HODGE MANAGEMENT LLC 8800 SEMINOLE BLVD SEMINOLE FL 33772 GENERAL CONTRACTOR 233814 1 424245 4499210 3244427 955392 8167882 TRANSITIONAL HOUSING 624100 16971 16971 FAMILY JUSTICE CENTER 624100 1000 1000 17971 232875 232875 196778 196354 424 424 424 106345 424245 189298 -82953 -82953 940084 925198 14886 14886 34162 34162 34162 8385247 17971 0 199394 517558 517558 362296 71450 290846 4095753 3519360 319693 256700 425795 340822 58755 26218 426787 338256 63231 25300 3352 75 3277 50858 50858 696 696 309027 248569 56526 3932 28610 719 27891 158943 45999 84964 27980 269900 192455 46668 30777 361422 333891 24000 3531 18575 18157 171 247 35362 15918 19444 240220 205273 26017 8930 208300 195309 10012 2979 FOOD/OPERATING SUPPLIES 275753 264743 9622 1388 7789207 6308554 1064780 415873 333780 499708 1228494 962494 1595 636 70620 77100 149406 65376 4099286 1361635 2668713 2737651 9959167 9911296 10336559 9999989 31737 136730 24780071 24390980 569226 429590 255521 224370 1611960 1115155 2436707 1769115 X 20825939 20894207 1517425 1727658 22343364 22621865 24780071 24390980 X 596040 12884 -3115 -327308 X X 0 1 X 1 1 1 X 5104175 5088784 5376182 9065606 8167882 32802629 5104175 5088784 5376182 9065606 8167882 32802629 32802629 151086 135612 68357 8357 232875 596287 14270 14270 33413186 4071389 0.98170 0.98320 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 06/30/22 AMOUNT: 9495696. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 438350 438350 1931941 353023 1578918 575607 575607 0 1140638 433005 707633 12750 12750 2737651 INVESTMENT IN SUBSIDIARY 9999989 F 9999989 DUE TO RELATED PARTY 1063342 LEASE LIABILITIES 51813 1115155 X 9047132 12884 2246 3557 18687 9028445 696 -643894 -643198 8385247 9021506 5361 1242521 1247882 7773624 696 14887 15583 7789207 PART X, LINE 2: CASA AND VICTORIA'S PLACE HAVE BEEN RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PRESENTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. CASA AND VICTORIA'S PLACE HAVE NOT REPORTED ANY UNRELATED BUSINESS INCOME; HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION, IF ANY, OF THE RELATED INCOME TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS IT HAS TAKEN THAT ARE SUBJECT TO A SIGNIFICANT DEGREE OF UNCERTAINTY. TAX FILINGS FOR TAX YEARS AFTER 2019 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN NET ASSETS OF FOUNDATION 122. VICTORIA'S PLACE ST. PETE, INC. REVENUE 3,435. PART XI, LINE 4B - OTHER ADJUSTMENTS: CAPITAL GRANTS 152,616. COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B -925,198. FORGIVENESS OF DEFERRED PAYMENT MORTGAGE 113,801. VOUCHER SALES REPORTED AS ASSISTANCE TO INDIVIDUALS 14,887. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 925,198. VICTORIA'S PLACE ST. PETE, INC. EXPENSES 326,463. WRITE OFF OF UNCOLLECTIBLE PLEDGES -9,140. PART XII, LINE 4B - OTHER ADJUSTMENTS: VOUCHER SALES REPORTED AS ASSISTANCE TO INDIVIDUALS 14,887. SPRING GALA 429050 325165 103885 2568 77290 62167 PEACE CELEBRATION 75069 72609 2460 13523 11070 1 26471 26471 22680 530590 424245 106345 2568 90813 95917 189298 -82953 1 CLOTHING AND HOUSEHOLD ITEMS 125 0 14887 THRIFT SHOP VALUE DONATED CLOTHING AND HOUSEHOLD ITEMS BASIC NEEDS ASSISTANCE 300 71338 0 N/A N/A HOUSING AND UTILITIES ASSISTANCE 200 390729 0 N/A N/A TRANSPORTATION ASSISTANCE 250 40604 0 N/A N/A PART I, LINE 2: FOR ALL SUBCONTRACTS, THERE ARE REGULAR MEETINGS WITH STAFF PERFORMING SERVICES, MONTHLY REPORTING OF PERFORMANCE MEASURES AND EXPENDITURES. THE ORGANIZATION ASSISTS ITS CLIENTS WITH CLOTHING VOUCHERS FOR ITS THRIFT SHOP AND EMERGENCY FUNDS FOR RENT, UTILITIES, LEGAL EXPENSES AND OTHER NEEDS, WHEN NECESSARY. ASSITANCE TO INDIVIDUAL PARTICIPANTS IS DETERMINED BY CASE MANAGERS USING CASA'S POLICIES AND PROCEDURES. ANY ASSISTANCE PROVIDED IS DOCUMENTED IN THE ORGANIZATION'S CLIENT SERVICES SOFTWARE SYSTEM. X X 0 0 0 0 0 0 0 1 0 LARIANA FORSYTHE CEO 167272 0 32888 0 7200 0 0 0 8665 0 216025 0 0 0 PART I, LINE 7 LARIANA FORSYTHE, CEO, IS ELIGIBLE TO EARN A RETENTION BONUS AND ANNUAL PERFORMANCE BONUS IN ACCORDANCE WITH THE LONG-TERM RETENTION AND PERFORMANCE BONUS AGREEMENT ENTERED INTO EFFECTIVE JULY 1, 2020. THE PURPOSE OF THE AGREEMENT IS TO PROVIDE INCENTIVE FOR THE CEO, WHOSE SERVICES ARE CRUCIAL TO THE SUCCESS OF THE ORGANIZATION, TO REMAIN EMPLOYED BY THE ORGANIZATION AND TO REWARD HER FOR PERFORMANCE RESULTS AND LONGEVITY. DURING EACH FULL FISCAL YEAR OF EMPLOYMENT, BEGINNING WITH THE EFFECTIVE DATE, THE EMPLOYEE IS ELIGIBLE TO EARN A RETENTION BONUS OVER A THREE-YEAR RETENTION BONUS CYCLE AND AN ANNUAL PERFORMANCE BONUS IN ACCORDANCE WITH PERFORMANCE METRICS AS ADOPTED BY THE EXECUTIVE COMMITTEE. X 931679 THRIFT SHOP VALUES X 3 21468 STOCK QUOTE X TRANSITION ELECTRIC 1 2245 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART V, LINE 2B: CASA UTILIZES THE SERVICES OF A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). W-2S ARE FILED UNDER THE NAME OF THE PEO. THE PEO FILES ALL NECESSARY EMPLOYMENT TAX RETURNS. THE EMPLOYEE COUNT REPORTED ON LINE 2A IS BASED ON EMPLOYEES INCLUDED ON THE LAST PAYROLL IN DECEMBER 2022. FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS FORM 990 IN DETAIL WITH THE FINANCE COMMITTEE AT A MEETING PRIOR TO FILING THE RETURN. A COPY OF THE FILING AS ULTIMATELY FILED WITH THE IRS IS PROVIDED VIA EMAIL TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO RECOGNIZE SITUATIONS WHERE THERE IS THE POTENTIAL FOR CONFLICT AND DISCUSS POTENTIAL PROBLEMS WITH THE BOARD CHAIR. IF THE CONFLICT APPEARS TO BE MATERIAL, THE BOARD CHAIR WILL BRING THIS MATTER TO THE CEO AND THE BOARD. THE BOARD WILL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL; AND IN THE PRESENCE OF AN EXISTING MATERIAL CONFLICT, THE BOARD WILL DECIDE IF THE TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE FOR THE ORGANIZATION. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE ORGANIZATION AND THE ADVANCEMENT OF ITS PURPOSE. THE BOARD MEMBER WITH THE CONFLICT OF INTEREST IS TO BE RECUSED FROM BOARD DISCUSSION AND VOTING PERTAINING TO THE SPECIFIC TRANSACTION; AND THE ORGANIZATION'S COMPETITIVE BIDDING PROCESS IS TO BE FOLLOWED. BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY AFFIRMING THAT HE/SHE: A. HAS RECEIVED A COPY OF THE POLICY; B. HAS READ AND UNDERSTANDS THE POLICY; C. HAS AGREED TO COMPLY WITH THE POLICY; AND D. UNDERSTAND THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE ESTABLISHES COMPENSATION FOR THE CEO. COMMITTEE AND BOARD DISCUSSIONS AND DECISIONS REGARDING CEO COMPENSATION MATTERS ARE DOCUMENTED IN THE RESPECTIVE MINUTES. CEO COMPENSATION IS SET FORTH IN A WRITTEN EMPLOYMENT CONTRACT. THE CEO ESTABLISHES COMPENSATION FOR ALL OTHER EMPLOYEES. DOCUMENTATION REGARDING COMPENSATION MATTERS FOR EMPLOYEES IS MAINTAINED IN THE PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. DEPENDING ON THE DOCUMENTS REQUESTED, THEY ARE EITHER SENT ELECTRONICALLY OR REVIEWED AT CASA'S ADMINISTRATIVE OFFICE. THE ORGANIZATION'S FINANCIAL STATEMENTS, FORMS 990, WHISTLEBLOWER POLICY, AND CONFLICT OF INTEREST POLICY CAN ALSO BE FOUND ON THE ORGANIZATION'S WEBSITE AT WWW.CASAPINELLAS.ORG/WHO-WE-ARE. FORM 990, PART XI, LINE 9: EQUITY IN EARNINGS OF AFFILIATE -336,570. CHANGE IN NET ASSETS OF FOUNDATION 122. WRITE OFF OF UNCOLLECTABLE PLEDGES 9,140. FORM 990, PART XIII, LINE 2C: THE FINANCE COMMITTEE IS RESPONSIBLE FOR OBTAINING BIDS FOR AN AUDIT AND RECOMMENDING A FIRM TO THE BOARD OF DIRECTORS FOR APPROVAL. STAFF MAKE AVAILABLE ALL ADMINISTRATIVE AND FINANCIAL RECORDS TO FACILITATE THE AUDIT PROCESS. THE FINANCE COMMITTEE REVIEWS THE AUDIT AND ASSOCIATED FORM 990 AND MAKES RECOMMENDATIONS AS NEEDED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING THE INDEPENDENT AUDIT AND ASSOCIATED FORM 990 AND PROVIDING DIRECTION TO THE CEO REGARDING RECOMMENDATIONS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 1019 ARLINGTON AVENUE LLC 1011 1ST AVE N ST PETERSBURG FL 33705 852021760 REAL PROPERTY HOLDINGS FL 0 505826 COMMUNITY ACTION STOPS ABUSE INC CASA FOUNDATION INC PO BOX 414 ST PETERSBURG FL 33731 454485786 RAISE FUNDS AND ESTABLISH ENDOWMENT IN FURTHERANCE OF CASA MISSION FL 501(C)(3) LINE 7 0 VICTORIA'S PLACE ST PETE INC PO BOX 414 ST PETERSBURG FL 33731 465053521 EMERGENCY SHELTER FOR SURVIVORS OF DOMESTIC ABUSE FL 501(C)(3) LINE 7 COMMUNITY ACTION STOPS ABUSE INC 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 VICTORIA'S PLACE ST PETE INC E 1063342 INTERCOMPANY LOAN BALANCE VICTORIA'S PLACE ST PETE INC N 0 SEE PART VII VICTORIA'S PLACE ST PETE INC O 0 SEE PART VII PART V, LINE 2 - TRANSACTION TYPES N AND O: THE ORGANIZATION SHARES EMPLOYEES, EQUIPMENT, AND OTHER ASSETS WITH VICTORIA'S PLACE ST. PETE, INC. THE ORGANIZATION HAS NOT ASSIGNED A VALUE TO THE SHARED FACILITIES AND EMPLOYEES.