2024-07-08T14:18:52-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-09-01 222488495 MAKE-A-WISH FOUNDATION OF NEW JERSEY INC MAKE 6093719474 1384 PERRINEVILLE ROAD MONROE TOWNSHIP NJ 088319006 THOMAS P WEATHERALL PRESIDENT & CEO 6093719474 2024-06-30 1 THOMAS WEATHERALL XXX-XX-XXXX 1 MELISSA HANGSLEBEN P02087031 6022662248 2024-06-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THOMAS P WEATHERALL 1384 PERRINEVILLE ROAD MONROE TOWNSHIP NJ 088319006 9874607 0 X NJ.WISH.ORG X 1983 NJ CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESS. 10 10 31 350 0 0 8446155 8054750 2700 4700 838697 403396 7857 20593 9295409 8483439 3702122 4754889 0 0 2586622 2914573 0 0 1466482 1795146 2100638 8083890 9770100 1211519 -1286661 21291123 20892194 589941 1079891 20701182 19812303 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 7232061 4754889 4700 SEE SCHEDULE O. 7232061 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 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 0 0 0 0 1 31 0 1 31 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X X THOMAS P WEATHERALL 6093719474 1384 PERRINEVILLE ROAD MONROE TOWNSHIP NJ 088319006 THOMAS P WEATHERALL PRESIDENT & CEO 40.00 X 293128 0 9148 DELLA CHERCHIA CFO (THRU 9/2022) 40.00 X 211400 0 14723 GERALD MURPHY VP OF DEVELOPMENT (THRU 7/2023) 40.00 X 187055 0 0 CHRISTOPHER BOGUSZ CHIEF OF STAFF & COO 40.00 X 151613 0 17362 ROSEMARIE FARR ASST. VP OF DEVELOPMENT 40.00 X 122366 0 13497 NICOLE RIVERA VP OF MISSION DELIVERY 40.00 X 107436 0 10648 MARIA INCIARDI INTERIM CFO (BEGAN 9/2022) 40.00 X 97838 0 4928 DAVID INDURSKY CHAIRMAN 1.00 X X 0 0 0 CHRISTOPHER AVALLONE TREASURER 1.00 X X 0 0 0 CHRISTOPHER J PERRY SECRETARY 1.00 X X 0 0 0 ALLISON STANGEBY DIRECTOR 1.00 X 0 0 0 BRIAN MULVANEY DIRECTOR 1.00 X 0 0 0 DON DEGOYLER DIRECTOR 1.00 X 0 0 0 ERNEST FEIST DIRECTOR 1.00 X 0 0 0 MICHAEL OAKES DIRECTOR 1.00 X 0 0 0 PATRICK DUNNE DIRECTOR 1.00 X 0 0 0 STACEY-ANN EASY DIRECTOR 1.00 X 0 0 0 1170836 0 70306 6 0 1 0 0 122712 7932038 2046803 8054750 WISH ASSIST FEES 900099 4700 4700 4700 336934 336934 1390035 1323573 66462 66462 66462 43125 122712 67595 -24470 -24470 OTHER REVENUE 900099 45063 45063 45063 8483439 4700 0 423989 4754889 4754889 981180 490590 245295 245295 1478381 729658 383894 364829 30845 12858 7711 10276 179023 76103 44756 58164 245144 121137 63438 60569 31287 31026 261 4480 4480 78864 78864 16793 2269 14524 9361 865 8496 344174 149637 27301 167236 34578 5832 23057 5689 176661 120862 21580 34219 53345 17980 7634 27731 326970 51323 3475 272172 364931 262750 32845 69336 4418 2209 588 1621 NATIONAL DUES 571580 411538 85737 74305 BANK AND MERCHANT FEES 71825 15320 7660 48845 OTHER EXPENSES 5974 3629 805 1540 REPAIRS AND MAINTENANCE 5027 2428 1318 1281 370 184 93 93 9770100 7232061 1071557 1466482 1128960 1332731 2248395 420143 1181306 1356559 57411 13532 116476 66755 9984226 3224686 6559977 6759540 9173485 9875681 825113 1067253 21291123 20892194 480918 811054 109023 268837 589941 1079891 X 16901506 15713910 3799676 4098393 20701182 19812303 21291123 20892194 X -1286661 407599 -29749 19932 X 0 1 X 1 0 X 8925703 5553138 6888118 8446155 8054750 37867864 8925703 5553138 6888118 8446155 8054750 37867864 714934 37152930 255676 212209 216895 290245 336934 1311959 451277 34910 1168 7857 88188 583400 39763223 17813 0.93440 0.91870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2018 AMOUNT: $ 448,627. 2019 AMOUNT: $ 23,894. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 43,125. OTHER REVENUE - 2018 AMOUNT: $ 2,650. 2019 AMOUNT: $ 11,016. 2020 AMOUNT: $ 1,168. 2021 AMOUNT: $ 7,857. 2022 AMOUNT: $ 45,063. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 6.00 0 0 0 1 0 1.00 0 4209934 50000 330416 70874 4519476 4979347 50000 -623436 195977 4209934 4248258 540065 791186 600162 4979347 3853918 443380 396188 445228 4248258 3741827 562551 27106 477566 3853918 0.43900 0.47970 0.08130 0 0 966961 966961 8175473 2810850 5364623 668978 269007 399971 172814 144829 27985 6759540 DUE FROM NATIONAL 371337 DUE FROM OTHER CHAPTERS 42356 SPLIT INTEREST AGREEMENTS 634807 RIGHT-OF-USE ASSETS - OPERATING 18753 1067253 DUE TO NATIONAL 29839 DUE TO OTHER CHAPTERS 220245 LEASE LIABILITY - OPERATING 18753 268837 X 10341604 407599 1477973 19932 1905504 8436100 78864 -31525 47339 8483439 11230483 1507722 31525 1539247 9691236 78864 78864 9770100 PART II, LINE 9: A CONSERVATION EASEMENT EXISTS WITH THE STATE OF NEW JERSEY TO PRESERVE WETLANDS ON A PORTION OF THE LAND AT THE MAKE-A-WISH NEW JERSEY FACILITY IN MONROE TOWNSHIP, NJ. THIS CONSERVATION EASEMENT HAS EXISTED SINCE THE LAND WAS DONATED IN 2010. THE LAND VALUATION IS INCLUDED IN PROPERTY AND EQUIPMENT IN THE STATEMENT OF FINANCIAL POSITION. PART V, LINE 4: THE UNRESTRICTED BOARD-DESIGNATED ENDOWMENT IS AVAILABLE FOR FACILITY OPERATIONS. NET ASSETS WITH DONOR RESTRICTIONS ARE AVAILABLE FOR THE FOLLOWING PURPOSES: TIME RESTRICTIONS, APPRECIATION ON ENDOWMENTS NOT YET APPROPRIATED AND INVESTMENTS HELD IN PERPETUITY WHEREBY THE INCOME IS EXPENDABLE TO SUPPORT PROGRAM ACTIVITIES AND FACILITY OPERATIONS OF THE FOUNDATION, AS SPECIFIED BY THE DONORS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW JERSEY TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2023 AND 2022. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT-INTEREST AGREEMENTS 19,932. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -31,525. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 31,525. WALK AND ROLL FOR WISHES 165837 122712 43125 20000 16070 31525 165837 122712 43125 20000 16070 31525 67595 -24470 1 WISHES GRANTED 454 592403 4162486 FMV SHOPPING SPREES, SPORTS/CAMPING EQUIPMENT, POOL/SPA/HOT TUB, ROOM MAKEOVER, PETS, PLAYHOUSES, COMPUTERS, ELECTRONICS, ENHANCEMENT GIFTS, MUSICAL EQUIPMENT, PARTIES, MEALS/GIFTS/ENTERTAINMENT/PARK PASSES, TRANSPORTATION, AND LODGING. PART I, LINE 2: FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION OF NEW JERSEY'S (THE ORGANIZATION'S) PROCEDURES FOR EACH CHILD WHO HAS BEEN REFERRED FOR A WISH AND WHO MEETS THE ELIGIBILITY CRITERIA. INCLUDED IN THAT FILE IS AN INFORMATION PACKET THAT DOCUMENTS THE CHILD'S WISH CHOICE. A BUDGET FOR THE CHOSEN WISH IS CREATED BASED ON QUOTES FROM THE VARIOUS VENDORS THAT PROVIDE GOODS OR SERVICES AS PART OF THE WISH. PAYMENTS ARE MADE BY THE ORGANIZATION TO THESE VENDORS IN ACCORDANCE WITH THE BUDGET AND THEN THE WISH IS COMPLETED. THE ORGANIZATION WILL BE NOTIFIED BY VENDORS IF THE WISH DID NOT OCCUR. A QUESTIONNAIRE IS SENT TO EACH FAMILY TO EVALUATE THE WISH EXPERIENCE AND ENSURE THAT THE WISH WAS COMPLETED. IN ADDITION, A FOLLOW-UP PHONE CALL IS MADE TO ANY FAMILY THAT DOES NOT RETURN THEIR POST-WISH QUESTIONNAIRE. THE MAKE-A-WISH FOUNDATION OF AMERICA SENDS ITS COMPLIANCE TEAM TO ALL CHAPTERS (INCLUDING THE ORGANIZATION) ON A ROTATING BASIS TO ENSURE COMPLIANCE WITH THESE PROCEDURES. X 0 0 X X X 0 0 0 0 0 0 0 1 0 THOMAS P WEATHERALL PRESIDENT & CEO 287128 0 0 0 6000 0 0 0 9148 0 302276 0 0 0 DELLA CHERCHIA CFO (THRU 9/2022) 146066 0 25000 0 40334 0 8447 0 6276 0 226123 0 0 0 GERALD MURPHY VP OF DEVELOPMENT (THRU 7/2023) 183455 0 0 0 3600 0 0 0 0 0 187055 0 0 0 CHRISTOPHER BOGUSZ CHIEF OF STAFF & COO 151613 0 0 0 0 0 6714 0 10648 0 168975 0 0 0 PART I, LINE 1A FIRST CLASS RAIL TRAVEL WAS PURCHASED FOR THE PRESIDENT & CEO TO TRAVEL FOR A BUSINESS TRIP AS IT WAS THE ONLY OPTION AVAILABLE IN ORDER TO TRAVEL BY RAIL WITH LUGGAGE. THE COST WAS NOT CONSIDERED TAXABLE INCOME TO THE PRESIDENT & CEO. PART I, LINE 7 BONUSES ARE MADE AT THE DISCRETION OF THE PRESIDENT/CEO AND BOARD OF DIRECTORS. X GIVE KIDS THE WORLD 238 1152630 COST/SELLING PRICE X MOTOR VEHICLE 1 425475 COST/SELLING PRICE X THEME PARK, EXCURSIONS, ATTRACTIONS, EVENTS, ETC. 77 129379 COST/SELLING PRICE X AIRFARE 233 94595 COST/SELLING PRICE X MISC/OTHER 172 54566 COST/SELLING PRICE X TRAILER/CAMPER 23 46138 COST/SELLING PRICE X WISH FAMILY BASKETS 1 37162 COST/SELLING PRICE X ROOM MAKE-OVER 19 27809 COST/SELLING PRICE X ENHANCEMENTS/ICEBREAKERS 41 19632 COST/SELLING PRICE X ANIMAL 5 10753 COST/SELLING PRICE X MEDICAL EQUIPMENT 88 8102 COST/SELLING PRICE X SHOPPING SPREE 79 7587 COST/SELLING PRICE X MOTORIZED VEHICLE 2 7442 COST/SELLING PRICE X MEALS 12 5651 COST/SELLING PRICE X MUSIC (RECORDING, EQUIPMENT, ETC.) 3 5559 COST/SELLING PRICE X PLAYSET/PLAYGROUND 11 4862 COST/SELLING PRICE X POOL/SPA 4 3392 COST/SELLING PRICE X MISC TRAVEL EXPENSE 39 2061 COST/SELLING PRICE X COMPUTER 4 1752 COST/SELLING PRICE X FURNITURE 5 1341 COST/SELLING PRICE X ELECTRONICS 5 631 COST/SELLING PRICE X PHOTOS AND FILM 1 225 COST/SELLING PRICE X WISH PARTY 1 59 COST/SELLING PRICE 1 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A THROUGH THE INCREDIBLE GENEROSITY OF OUR DONORS, THE DEDICATION OF OUR VOLUNTEERS, THE COMMUNITY, AND THE TIRELESS SUPPORT OF OUR STAFF ENSURING WISHES BECOME REALITY, MAKE-A-WISH FOUNDATION OF NEW JERSEY, INC. GRANTED 454 WISHES FOR THE YEAR ENDED AUGUST 31, 2023. AS OF AUGUST 31, 2023, THERE WERE 754 CHILDREN IN OUR PIPELINE ELIGIBLE FOR A WISH. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS 74% IN THE PRIOR YEAR AND 74% THIS FISCAL YEAR. THE TOTAL COST OF THE WISHES GRANTED FOR THE FISCAL YEAR WAS $6,043,199. OF THIS AMOUNT, APPROXIMATELY $1,319,000 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, OTHER SERVICES, AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, AN ADDITIONAL $1,288,000 OF CONTRIBUTED SERVICES ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES. WE CURRENTLY HAVE APPROXIMATELY 350 VOLUNTEERS AND WELCOME OTHER INTERESTED INDIVIDUALS. MAKE-A-WISH FOUNDATION OF NEW JERSEY INC. HAS GRANTED OVER 12,000 WISHES SINCE INCEPTION. NATIONALLY, MAKE-A-WISH AMERICA HAS GRANTED MORE THAN 585,000 WISHES WORLDWIDE SINCE 1980. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF NOT LESS THAN FIVE PEOPLE, THE PRESIDENT WHO SHALL BE ITS CHAIRPERSON, THE VICE PRESIDENT, THE TREASURER, AND THE SECRETARY WHO SHALL ALL BE ELECTED BY THE BOARD OF DIRECTORS AT ITS ANNUAL MEETING, AND THEY SHALL HOLD OFFICE FOR ONE YEAR AND UNTIL THEIR SUCCESSORS ARE ELECTED. THE EXECUTIVE COMMITTEE SHALL ALSO CONTAIN THE IMMEDIATE PAST PRESIDENT. IN THE ABSENCE OR INABILITY TO ACT BY ANY PERSON ON THE EXECUTIVE COMMITTEE, THE PRESIDENT MAY DESIGNATE A SUBSTITUTE INDIVIDUAL FROM THE BOARD OF DIRECTORS TO ACT FOR THE TIME BEING IN PLACE OF THE ABSENT PERSON. THE EXECUTIVE COMMITTEE MAY ACT BY RESOLUTION ON BEHALF OF THE CORPORATION FOR ITS DAY TO DAY OPERATIONS REPORTING THEIR ACTIONS TO THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE CHARGED WITH SUBMITTING TO THE BOARD FOR ITS CONSIDERATION ONLY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATIONS OF THE CORPORATION. IF FOR ANY REASON ANY OF THESE POSITIONS ARE UNFILLED, THEY SHALL BE SUBSTITUTED WITH ONE ADDITIONAL PERSON APPOINTED BY THE PRESIDENT. INDIVIDUALS ON THE EXECUTIVE COMMITTEE MUST HAVE SERVED AT LEAST ONE YEAR AS A DIRECTOR IN ORDER TO QUALIFY FOR THE EXECUTIVE COMMITTEE. THIS REQUIREMENT MAY BE WAIVED BY THE MAJORITY VOTE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, ALL THE DELEGABLE POWERS OF THE BOARD OF DIRECTORS TO THE EXTENT NOT EXPRESSLY PROHIBITED BY THE NEW JERSEY REVISED STATUTES OR BY RESOLUTION OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL BE IN CHARGE OF ALL REAL ESTATE OWNED OR LEASED BY THE CORPORATION AND SHALL HAVE POWER TO MAKE ALL REPAIRS AND ALTERATIONS NECESSARY FOR THE SAFETY AND CONVENIENCE OF THE PROPERTY, PROVIDED THAT NO STRUCTURAL ALTERATION BE MADE, WITHOUT THE PREVIOUS APPROVAL OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL BE REQUIRED TO SUBMIT TO THE BOARD OF DIRECTORS FOR ITS CONSIDERATION ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE MAKE-A-WISH FOUNDATION OF NEW JERSEY, INC., IN A TIMELY MANNER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. DRAFTS OF THE FORM 990 ARE REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER ("CFO"). THE FINAL DRAFT IS REVIEWED BY THE ORGANIZATION'S TREASURER, BOARD CHAIRMAN, AND PRESIDENT/CEO AND IS DISTRIBUTED TO THE BOARD OF DIRECTORS ("THE BOARD"). A MEETING OF THE BOARD IS SCHEDULED PRIOR TO THE FILING OF THE DOCUMENT WITH THE IRS. THE CFO AND TREASURER PRESENT THE FORM 990 AT THIS MEETING AND ADDRESS ANY OPEN QUESTIONS/ISSUES RAISED BY THE BOARD. AT THE END OF THIS MEETING A MOTION TO APPROVE THE FORM 990 IS MADE AND VOTED ON BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND EMPLOYEE OF MAKE-A-WISH FOUNDATION OF NEW JERSEY (ORGANIZATION") IS RESPONSIBLE FOR SIGNING A CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT ANNUALLY. THE STATEMENT IS ACCOMPANIED BY THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. BY SIGNING THE DOCUMENT, THE BOARD MEMBER OR EMPLOYEE ATTESTS THAT THEY HAVE REVIEWED THE POLICY, UNDERSTAND IT AND AGREES TO BE BOUND BY IT. ALL ORGANIZATION REPRESENTATIVES ARE REQUIRED TO DISCLOSE PROMPTLY AND FULLY, ANY CONFLICT-OF-INTEREST SITUATIONS IN WHICH THEY ARE INVOLVED. IF A CONFLICT IS FOUND, THAT INDIVIDUAL MAY NOT ATTEMPT TO INFLUENCE THE ORGANIZATION'S DECISIONS AND BOARD MEMBERS MAY NOT VOTE ON WHETHER TO APPROVE OR DISAPPROVE A PARTICULAR TRANSACTION. THE BOARD MEMBER'S DISCLOSURE AND ABSTENTION FROM VOTING SHALL BE REFLECTED IN THE MINUTES OF THE MEETING AT WHICH THE DECISION IS MADE. MAKE-A-WISH FOUNDATION OF AMERICA SENDS ITS COMPLIANCE TEAM TO ALL CHAPTERS (INCLUDING THE ORGANIZATION) ON A ROTATING BASIS TO ENSURE COMPLIANCE WITH THESE PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD ("THE COMMITTEE"), WHO ARE INDEPENDENT AND FREE OF ANY CONFLICT OF INTEREST, DETERMINE THE COMPENSATION OF MAKE-A-WISH FOUNDATION OF NEW JERSEY'S ("THE ORGANIZATION") PRESIDENT/CEO BY EVALUATING THE PRESIDENT/CEO'S PERFORMANCE AGAINST THE GOALS ESTABLISHED AT THE START OF EACH YEAR AND BY REVIEWING SALARY SURVEYS FROM NATIONAL NONPROFIT ORGANIZATIONS TO DETERMINE COMPARABLES FOR OTHER ORGANIZATIONS OF SIMILAR SIZE AND GEOGRAPHIC LOCATION. DECISIONS BY THE BOARD REGARDING THE CEO'S COMPENSATION ARE DOCUMENTED IN A NOTE SIGNED BY THE BOARD CHAIR AND SENT TO THE CFO. THE PROCESS FOR DETERMINING COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS COORDINATED BY THE PRESIDENT/CEO. PERFORMANCE AGAINST THE GOALS ESTABLISHED FOR EACH EMPLOYEE ARE A KEY FACTOR IN DETERMINING COMPENSATION LEVELS. IN ADDITION, THE REVIEW OF SALARY SURVEYS FROM NATIONAL NONPROFIT ORGANIZATIONS OF SIMILAR SIZE AND GEOGRAPHIC LOCATION ARE USED TO DETERMINE COMPENSATION LEVELS. ALL COMPENSATION ADJUSTMENTS FOR OFFICERS AND EMPLOYEES ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENTS 19,932.