2024-06-10T14:53:43-05:00 2023-09-30 860683059 BEACHFLEISCHMAN PLLC 1985 E RIVER ROAD SUITE 201 TUCSON AZ 85718 990 2022-10-01 860107049 WESTERN NATIONAL PARKS ASSOCIATION WEST 5206221999 12880 NORTH VISTOSO VILLAGE DRIVE TUCSON AZ 85755 MARIE BUCK PRESIDENT AND CEO 5206221999 2024-06-07 1 MARIE BUCK 999009999 0 MONICA A VERA CPA P01456278 5203214600 2024-06-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARIE BUCK 12880 NORTH VISTOSO VILLAGE DRIVE TUCSON AZ 85755 28636421 0 X WWW.WNPA.ORG X 1938 NM WNPA ADVANCES EDUCATION, INTERPRETATION, RESEARCH AND COMMUNITY ENGAGEMENT IN NATIONAL PARKS. 17 17 208 21 0 0 238492 348777 168732 151657 22120 31436 12750599 14097558 13179943 14629428 628291 728126 0 0 7477439 8641232 0 0 323565 2347679 2784700 10453409 12154058 2726534 2475370 19466058 22185051 1095420 1206887 18370638 20978164 X IN PARTNERSHIP WITH THE NATIONAL PARK SERVICE SINCE 1938, WNPA ADVANCES EDUCATION, INTERPRETATION, RESEARCH, AND COMMUNITY ENGAGEMENT TO ENSURE NATIONAL PARKS ARE INCREASINGLY VALUED BY ALL. 0 0 8966007 12895022 INTERPRETIVE AND EDUCATION SERVICES - SEE SCHEDULE O 1490579 1351994 COMMUNITY PROGRAMS - SEE SCHEDULE O 850680 728126 0 GRANTS AND DONATIONS TO PARK PARTNERS - SEE SCHEDULE O 214707 0 0 VISITOR PROGRAM SERVICES: THROUGH COOPERATING AGREEMENTS WITH NATIONAL PARK SERVICE, WNPA PROVIDES A VARIETY OF SERVICES IN THE 12 STATES WITH AFFILIATED PARKS. THESE INCLUDE PROJECT MANAGEMENT, PROGRAM FACILITATION, PRODUCT DEVELOPMENT, PRINTED MATERIALS AND PUBLICATIONS, EXHIBIT DESIGN AND FABRICATION, AND OTHER INTERPRETIVE ACTIVITIES. 214707 0 0 11521973 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 69 0 1 208 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA NM OK X X X CHRISTINE L HORVATH 5209043994 12880 NORTH VISTOSO VILLAGE DRIVE TUCSON AZ 85755 DILLON NAKATA COO THRU 11/11/22 40.00 X 184754 0 15239 CHRISTINE L HORVATH CFO & EVP 40.00 X 159778 0 21547 LAUREN MOONEY CRO & VP OF PARTNERSHIPS 40.00 X 136725 0 19935 JAMES COOK FORMER CEO - RETIRED 7/12/22 40.00 X 128746 0 16265 MARIE BUCK PRESIDENT & CEO 40.00 X 100668 0 462 PATTY CAROCCI BOARD MEMBER 2.00 X 0 0 0 TERESA GAVIGAN BOARD MEMBER 2.00 X 0 0 0 JOHN GOMEZ BOARD MEMBER 2.00 X 0 0 0 JOHN KOPROWSKI BOARD MEMBER 2.00 X 0 0 0 STACY LAMBATOS BOARD MEMBER 2.00 X 0 0 0 KINDLEY WALSH LAWLOR BOARD MEMBER 2.00 X 0 0 0 HOWARD LEVITT BOARD MEMBER 2.00 X 0 0 0 CHRIS MONSON BOARD MEMBER 2.00 X 0 0 0 CHRYSTAL MORRIS MURPHY BOARD MEMBER 2.00 X 0 0 0 LES COREY BOARD MEMBER 2.00 X 0 0 0 LINDA HARVEY BOARD MEMBER 2.00 X 0 0 0 BOB SHOPNECK BOARD MEMBER 2.00 X 0 0 0 JULIA JENNESS CHAIR THRU 9/28/23 4.00 X X 0 0 0 MARILYN ALKIRE TREASURER, INTERIM CHAIR 9/28/23 4.00 X X 0 0 0 DAN KIMBALL VICE CHAIR 4.00 X X 0 0 0 CLAIRE CAMPBELL SECRETARY 4.00 X X 0 0 0 RACHEL LIGTENBERG INTERIM TREASURER AS OF 9/28/23 4.00 X X 0 0 0 710671 0 73448 5 1 1 0 0 140525 208252 5031 348777 COMMISSION INCOME 900099 76741 76741 FEE BASED PROGRAM REVENUE 900099 74916 74916 151657 30127 30127 2199 2199 2571333 2570024 1309 1309 1309 25489278 11436969 14052309 14052309 MISCELLANEOUS INCOME 900099 43050 43050 43050 14629428 14247016 0 33635 705626 705626 22500 22500 745212 483231 192978 69003 6415961 6267056 19100 129805 216717 211190 5527 720335 691188 17140 12007 543007 516097 15413 11497 53698 51013 2407 278 42988 31486 8696 2806 402173 369121 19272 13780 104369 102909 74 1386 444463 415083 7523 21857 78480 74130 827 3523 19855 19855 79684 75359 1560 2765 256089 248689 2110 5290 153862 122492 16931 14439 221712 215118 2151 4443 128195 123939 2240 2016 CREDIT CARD USE FEES 676169 674376 1793 MISCELLANEOUS EXPENSE 56150 34712 98 21340 WAREHOUSE EXPENSES 34877 34877 PROGRAM SUPPLIES 31730 31730 206 196 10 12154058 11521973 308520 323565 1903610 1563340 7758024 6882548 20943 9815 6113712 5751111 328361 491642 5090050 3205976 1970670 1884074 982509 5586314 388229 16207 19466058 22185051 923317 942536 1815 2367 170288 261984 1095420 1206887 X 18303832 20881070 66806 97094 18370638 20978164 19466058 22185051 2475370 136676 -4520 0 X 0 1 X 1 0 X 233652 1209362 1239323 223492 308788 3214617 16788604 9250915 16838312 23205661 25683985 91767477 17022256 10460277 18077635 23429153 25992773 94982094 57846 69629 52526 53807 31977 265785 0 57846 69629 52526 53807 31977 265785 94716309 26205 23916 20468 27215 32326 130130 26205 23916 20468 27215 32326 130130 15000 39989 54989 17048461 10484193 18098103 23471368 26065088 95167213 0.99530 0.99510 0.00140 0.00140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 25000 2132 27132 25000 25000 1.00000 1 0 664599 664599 2365792 1394174 971618 1727620 1503306 224314 332039 308496 23543 1884074 X 14766104 136676 136676 14629428 0 14629428 12154058 0 12154058 0 12154058 PART IV, LINE 2B: WNPA FROM TIME TO TIME ACTS AS A FISCAL RECEIVER, RECEIVING FUNDS FROM OUTSIDE SOURCES (SUCH AS THE NATIONAL PARKS FOUNDATION) TO BE USED FOR SPECIFIC PROJECTS WITHIN SPECIFIC PARKS. WNPA MAINTAINS RECORDS AND PROCESSES PAYMENTS FOR THESE SERVICES ON BEHALF OF THE SPECIFIC PARK. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT WAS ESTABLISHED TO SUPPORT THE WNPA MISSION THROUGH WNPA'S ON-GOING EFFORTS TO TELL STORIES OF SUCCESS AND THE CREATION OF CONTENT THAT WILL INSPIRE OTHERS TO SUPPORT WNPA'S MISSION. EARNINGS OF THE ENDOWMENT MAY BE USED FOR THIS PURPOSE. PART X, LINE 2: FINANCIAL STATEMENTS ASC 740 FOOTNOTE: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER BOTH FEDERAL INTERNAL REVENUE CODE SECTION 501(C)(3) AND ARIZONA INCOME TAX LAWS, AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, HOWEVER, MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME (UBTI). FROM TIME TO TIME, THE ORGANIZATION MAY BE SUBJECT TO PENALTIES AND INTEREST ASSESSED BY VARIOUS TAXING AUTHORITIES, WHICH WILL BE CLASSIFIED AS MANAGEMENT AND GENERAL EXPENSES, IF THEY OCCUR. 1 NATIONAL PARK SERVICE 1849 C STREET NW WASHINGTON DC 20240 841024566 US DEPT. OF INTERIOR 649563 20993 BOOK VALUE INVENTORY SCIENTIFIC RESEARCH, INTERPRETIVE SUPPORT AND OTHER ASSISTANCE BOARD OF REGENTS NSHE UNIVERSITY OF NEVADA RENO CONTROLLER MAIL STOP 0124 RENO NV 89557 886000024 STATE OF NEVADA 7440 0 SCIENTIFIC, ECOLOGICAL AND CULTURAL RESEARCH THE OHIO STATE UNIVERSITY 901 WOODY HAYES DR COLUMBUS OH 43210 316025986 STATE OF OHIO 7500 0 SCIENTIFIC, ECOLOGICAL AND CULTURAL RESEARCH IRONWOOD TREE EXPERIENCE 439 N 6TH AVE 187 TUCSON AZ 85705 464125968 501(C)(3) 5760 0 SCIENTIFIC, ECOLOGICAL AND CULTURAL RESEARCH UDALL FOUNDATION 130 S SCOTT AVENUE TUCSON AZ 85701 510563508 EXEC. BRANCH AGENCY 7500 0 SCIENTIFIC, ECOLOGICAL AND CULTURAL RESEARCH 5 SCIENTIFIC RESEARCH - INDIVIDUALS 2 22500 SCHEDULE I PART II RESEARCH GRANTS - WNPA REQUIRES WRITTEN NOTICE FROM THE PARK SUPERINTENDENT THAT THE RESEARCHER IS READY TO BEGIN RESEARCH. AFTER NOTICE IS RECEIVED, 25% OF THE TOTAL GRANT AMOUNT CAN BE RELEASED. AN ADDITIONAL 50% CAN BE RELEASED ONCE ADEQUATE PROGRESS HAS BEEN MADE AND AN INTERIM STATUS REPORT HAS BEEN SUBMITTED AND APPROVED BY THE SUPERINTENDENT AND FORWARDED TO WNPA WITHOUT EXCEPTION, 25% OF THE FUNDED AMOUNT WILL BE WITHHELD UNTIL THE FINAL REPORT IS ACCEPTED BY THE SUPERINTENDENT AND SUBSEQUENTLY APPROVED BY WNPA'S RESEARCH COMMITTEE INTERPRETIVE SUPPORT PARK SUPERINTENDENT OR DESIGNEE SUBMITS REQUEST FOR FUNDING. WNPA MANAGEMENT REVIEWS REQUEST JUSTIFICATION FOR COMPLIANCE WITH ASSOCIATION AND DEPARTMENT OF INTERIOR POLICIES PRIOR TO APPROVAL AND FUNDING. X X X X X 0 0 0 0 0 0 0 0 0 DILLON NAKATA COO THRU 11/11/22 161255 0 0 0 23499 0 14276 0 963 0 199993 0 0 0 CHRISTINE L HORVATH CFO & EVP 159778 0 0 0 0 0 13489 0 8058 0 181325 0 0 0 LAUREN MOONEY CRO & VP OF PARTNERSHIPS 136725 0 0 0 0 0 11650 0 8285 0 156660 0 0 0 JAMES COOK FORMER CEO - RETIRED 7/12/22 128746 0 0 0 0 0 10766 0 5499 0 145011 0 0 0 FORM 990, PART I, LINE 6, VOLUNTEERS: VOLUNTEERS SERVED 2,240.25 HOURS BETWEEN 10/01/2022 AND 09/30/2023. THE VOLUNTEERS PROVIDED ASSISTANCE WITH WNPA RETAIL OPERATIONS AND WNPA COMMUNITY ENGAGEMENT EVENTS. FORM 990, PART III, LINE 4A, PROGRAM ONE: INTERPRETIVE AND EDUCATION SERVICES: WNPA PLAYS A SIGNIFICANT ROLE IN FURTHERING THE CONNECTION PEOPLE HAVE TO PARKS. WNPA PARTNERS WITH THE NATIONAL PARK SERVICE TO SUPPORT ITS MISSION AND ENHANCE THE VISITOR EXPERIENCE, UNDERSTANDING, AND APPRECIATION OF NATIONAL PARKS THROUGH THE DISCOVERY OF RELEVANT PRODUCTS, PROGRAMS, AND SERVICES. WNPA OPERATES MORE THAN 78 PARK STORES IN VISITOR CENTERS AT 72 NATIONAL PARK SERVICE UNITS ACROSS 12 WESTERN STATES, OFFERING THOUSANDS OF INTERPRETIVE AND EDUCATIONAL BOOKS AND OTHER PRODUCTS. THESE BOOKS AND PRODUCTS PROVIDE MEANINGFUL AND LONG-TERM CONNECTIONS TO THE PARKS. WNPA WAS FOUNDED IN 1938 AS A NONPROFIT PUBLISHING PARTNER TO HELP THE NATIONAL PARK SERVICE CONNECT PEOPLE WITH THEIR PARKS. WE CONTINUE THAT TRADITION WITH AWARD-WINNING, WELL-RESEARCHED, BEAUTIFULLY ENGAGING BOOKS TO HELP VISITORS LEARN MORE ABOUT OUR PARTNER PARKS. MORE THAN 200 PUBLICATIONS ARE CURRENTLY IN PRINT. WNPA ALSO PUBLISHES JUNIOR RANGER BOOKLETS FOR PARK VISITORS AVAILABLE AT NO CHARGE. AT THE NATIONAL PARKS STORE IN TUCSON, ARIZONA, WNPA HOSTED ART SHOWS WITH SPEAKERS, CULTURAL DEMONSTRATIONS, AUTHOR EVENTS, AND OTHER EXPERIENCES IN AN EFFORT TO INTRODUCE PEOPLE TO THE NATURE, CULTURE, AND HISTORY WITHIN PARKS AND THE REGIONS IN WHICH THEY EXIST. FORM 990, PART III, LINE 4B, PROGRAM TWO: COMMUNITY PROGRAMS: AT ITS HEADQUARTERS IN TUCSON, AZ, WNPA HOSTED 80 FREE EDUCATIONAL PRESENTATIONS FOR ABOUT 1,700 ATTENDEES. THE ASSOCIATION HOSTED THE NATIONAL PARK EXPERIENCE PAVILION AT THE TUCSON FESTIVAL OF BOOKS, THE THIRD LARGEST BOOK FESTIVAL IN THE US AND INTRODUCED APPROXIMATELY 1,300 VISITORS TO THE NATIONAL PARK TENT TO WNPA PARTNER PARKS. VOLUNTEERS AND STAFF PARTICIPATED IN EIGHT COMMUNITY OUTREACH EVENTS, INCLUDING THE SOUTHEAST AZ BIRDING FESTIVAL, AND LITERACY, SCIENCE, EARTH DAY FESTIVALS. STAFF PARTICIPATED, ALONG WITH PARK PARTNERS, IN THE RODEO AND PRIDE PARADES. WNPA PROVIDED PROGRAMS TO LOCAL COMMUNITY GROUPS IN TUCSON, FOCUSED ON WNPA, THE NATIONAL PARKS STORE, AND LOCAL PARTNER PARKS. WNPA PROVIDED FUNDING FOR YOUTH ORGANIZATIONS WITH SIMILAR MISSIONS, INCLUDING PARKS IN FOCUS, A PROGRAM THAT CONNECTS MIDDLE SCHOOL YOUTH TO NATURE THROUGH PHOTOGRAPHY, ENVIRONMENTAL EDUCATION, OUTDOOR RECREATION, AND CREATIVE EXPRESSION, IRONWOOD TREE EXPERIENCE, A PROGRAM FOR YOUNG PEOPLE TO ENGAGE WITH THE NATURAL WORLD AND BE STEWARDS OF THE ENVIRONMENT. PROGRAM STAFF ATTENDED THE NORTH AMERICAN ASSOCIATION OF ENVIRONMENTAL EDUCATORS AND NATIONAL ASSOCIATION FOR INTERPRETATION CONFERENCES. STAFF AND VOLUNTEERS ATTENDED AND HOSTED A BOOTH AT THE RANGER RENDEZVOUS, A CONFERENCE FOR NATIONAL PARK RANGERS FROM ACROSS THE COUNTRY. IN APRIL 2023, TO CELEBRATE INDEPENDENT BOOKSTORE DAY, WNPA HOSTED AUTHOR SUSAN LAMB AND WHITE SANDS NATIONAL PARK, NATURAL RESOURCE RANGER, DAVID BUSTOS, FOR AN ENGAGING PRESENTATION AND BOOK SIGNING TO CELEBRATE THE LAUNCH OF WNPA PUBLICATION WHITE SANDS NATIONAL PARK. THE HYBRID PRESENTATION WAS AVAILABLE IN-PERSON AND THROUGH FACEBOOK LIVE. FORM 990, PART III, LINE 4C, PROGRAM THREE: GRANTS AND DONATIONS TO PARK PARTNERS: WNPA PROVIDED OVER $9 MILLION IN SUPPORT STAFF, PROGRAM FUNDING, AND $60,000 IN RESEARCH GRANTS TO MORE THAN 70 PARTNER PARKS ACROSS 12 WESTERN STATES. IN ADDITION TO PROVIDING EDUCATIONAL OPPORTUNITIES THROUGH NATIONAL PARK STORES, WNPA GIVES DIRECT DONATIONS TO THE NATIONAL PARKS IN SUPPORT OF CULTURAL, HISTORICAL, INTERPRETATIVE, AND EDUCATIONAL ACTIVITIES DEVELOPED BY PARK RANGERS. THESE ACTIVITIES ENHANCE THE VISITOR EXPERIENCE, PROVIDE OPPORTUNITIES TO CONNECT WITH YOUTH, AND ENGAGE THE LOCAL COMMUNITY. NUMEROUS EVENTS WERE FUNDED DURING THE YEAR IN NATIONAL PARKS. EVENTS INCLUDED LIVING HISTORY DEMONSTRATIONS AND ENCAMPMENTS, SEVERAL CULTURAL FESTIVALS, JUNIOR RANGER CAMPS, ART EXHIBITIONS, AND ARCHEOLOGICAL AND GEOGRAPHICAL SURVEYS. EACH OF THE PARTNER PARKS AFFILIATED WITH WNPA RECEIVED DIRECT DONATIONS IN 2023. THE ASSOCIATION SUPPORTS SCIENTIFIC RESEARCH IN NATIONAL PARKS WITH GRANTS AWARDED TO QUALIFIED INDIVIDUALS AND INSTITUTIONS. GRANTS ARE USED TO SUPPORT A WIDE RANGE OF RESEARCH PROJECTS THAT HELP CREATE A BETTER UNDERSTANDING OF THE PARKS, INCLUDING THE NATURAL RESOURCES; THE CULTURE AND HERITAGE OF THE PEOPLE WHO ONCE LIVED THERE; CLIMATE IMPACTS, AND THE SOCIAL, ECONOMIC AND POLITICAL HISTORY AT THE PARK SITES. WNPA CELEBRATED ITS 85TH ANNIVERSARY IN JULY 2023, AND SINCE ITS FOUNDING IN 1938, WNPA HAS PROVIDED NEARLY $148 MILLION IN AID TO OUR PARTNER PARKS TO FUND EDUCATIONAL PROGRAMS, INITIATIVES, AND SCIENTIFIC RESEARCH. FORM 990, PART VI, SECTION A, LINE 4 BYLAWS ADOPTED FEBRUARY 7, 2023 REMOVED THE POSITION OF CHIEF OPERATING OFFICER AND ADDED THE POSITION OF VICE PRESIDENT TO ARTICLE V, SECTION 1, WHICH OUTLINES THE MANAGERIAL STRUCTURE OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETE FORM 990 IS EMAILED AS A PDF TO THE FULL BOARD OF DIRECTORS, WITH A HARD COPY IF REQUESTED. THEY ARE GIVEN SEVERAL DAYS TO REVIEW THE DOCUMENT AND RESPOND WITH QUESTIONS OR COMMENTS. WHEN THE DEADLINE IS REACHED AND NO QUESTIONS OR COMMENTS ARE RAISED, THE FORM 990 IS CONSIDERED TO BE APPROVED BY THE BOARD. THE FORM 990 IS THEN FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL DIRECTORS AND OFFICERS TO SIGN AN ANNUAL STATEMENT OF CONFLICT OR POTENTIAL PERCEIVED CONFLICTS OF INTEREST. THE STATEMENT AFFIRMS THE INDIVIDUAL HAS READ AND UNDERSTANDS THE POLICY AND HAS AGREED TO COMPLY WITH IT. ANY CONFLICTS AND POTENTIAL PERCEIVED CONFLICTS ARE DISCLOSED ON THE STATEMENT AND REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY PER THE POLICY. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OCCURS WHEN AN EMPLOYEE IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A PERSONAL GAIN FOR THAT EMPLOYEE OR FOR A RELATIVE AS A RESULT OF WNPA'S BUSINESS DEALINGS. FOR THE PURPOSES OF THE POLICY, A RELATIVE IS ANY PERSON WHO IS RELATED BY BLOOD OR MARRIAGE, OR WHOSE RELATIONSHIP WITH THE EMPLOYEE IS SIMILAR TO THAT OF PERSONS WHO ARE RELATED BY BLOOD OR MARRIAGE. PERSONAL GAIN MAY RESULT NOT ONLY IN CASES WHERE AN EMPLOYEE OR RELATIVE HAS A SIGNIFICANT OWNERSHIP IN A FIRM WITH WHICH WNPA DOES BUSINESS, BUT ALSO WHEN AN EMPLOYEE OR RELATIVE RECEIVES ANY KICKBACK, BRIBE, SUBSTANTIAL GIFT (GIFTS VALUED AT $100 OR MORE), OR SPECIAL CONSIDERATION AS A RESULT OF ANY TRANSACTION OR BUSINESS DEALINGS INVOLVING WNPA. NO "PRESUMPTION OF GUILT" IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP WITH OUTSIDE FIRMS. HOWEVER, IF EMPLOYEES HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS, OR LEASES, IT IS IMPERATIVE THAT THEY DISCLOSE TO HUMAN RESOURCES OR A MEMBER OF WNPA'S EXECUTIVE MANAGEMENT TEAM AS SOON AS POSSIBLE, THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD EXECUTIVE COMMITTEE ANNUALLY REVIEWS COMPARATIVE DATA ON COMPENSATION FROM OTHER COOPERATING ASSOCIATIONS AND OTHER RELEVANT MARKET DATA. THIS DATA, ALONG WITH A PERFORMANCE REVIEW, DETERMINES THE CHIEF EXECUTIVE OFFICER & PRESIDENT COMPENSATION. THE CHIEF EXECUTIVE OFFICER & PRESIDENT AND THE CHIEF FINANCIAL OFFICER & EXECUTIVE VICE PRESIDENT OF OPERATIONS EVALUATE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES BY REVIEWING COMPARATIVE DATA ON COMPENSATION FOR THE LOCAL MARKET AND FROM OTHER COOPERATING ASSOCIATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, SUMMARY FINANCIAL INFORMATION TAKEN FROM THE AUDITED FINANCIAL STATEMENTS IS PRINTED IN THE ANNUAL REPORT AND SENT TO MEMBERS AND IT IS ALSO AVAILABLE ON THE COMPANY WEBSITE.