2024-12-06T09:41:28-05:00 2024-06-30 351350297 DAVID CULP & CO LLP 120 S 2ND STREET GOSHEN IN 46526 990 2023-07-01 351095971 ARC OF WABASH COUNTY INC ARCO 2605638411 PO BOX 400 WABASH IN 46992 JEFF PATTON PRESIDENT/CEO 2605638411 2024-11-14 true true WILLIAM E MILLER CPA P01220933 5745334540 2024-12-06 2023 2024-10-15 13:58:12Z JEFF PATTON PO BOX 400 WABASH IN 46992 3462758 false X WWW.ARCWABASH.ORG X 1954 IN THE ARC WABASH COUNTY EXISTS TO PUT PEOPLE BEFORE DISABILITY AND PROVIDE OPPORTUNITIES AND SUPPORT FOR INDIVIDUALS WITH DISABILITIES TO LEARN, LIVE, PLAY, AND WORK IN THEIR LOCAL COMMUNITIES. 12 12 116 0 723953 473451 2335945 2864765 217127 65385 -2760 59157 3274265 3462758 0 0 1864276 2045445 0 0 738327 884342 2602603 2929787 671662 532971 3224206 3771194 119786 133803 3104420 3637391 X THE MISSION OF ARC OF WABASH COUNTY, INC. IS TO CHALLENGE, EMPOWER, AND SUPPORT INDIVIDUALS WITH DISABILITIES TO REACH THEIR HIGHEST LEVEL OF INDEPENDENCE. ARC OF WABASH IS DEDICATED TO: 1) PRESERVE, PROTECT, AND PROMOTE THE DIGNITY OF INDIVIDUALS WITH DISABILITIES AND ASSIST THEM IN UNDERSTANDING AND EXERCISING THEIR RIGHTS. 2) ENCOURAGE AND SUPPORT OPPORTUNITIES FOR INDIVIDUALS TO CHOOSE AND REALIZE THEIR PERSONAL APSIRATIONS AND GOALS. 3) DEVELOP AND UTILIZE NATURAL COMMUNITY SUPPORTS FOR INDIVIDUALS WHENEVER PRACTICABLE. 4) PROVIDE TRAINING AND RESOURCES TO ENABLE INDIVIDUALS WITH DISABILITIES TO LIVE AND WORK AS EFFECTIVELY AND AS INDEPENDENTLY AS POSSIBLE. 5) PROVIDE SERVICES AND SUPPORTS THAT ADDRESS THE NEEDS OF PEOPLE WITH DISABILITIES IN ALL LIFE AREAS, INCLUDING WORK, HOME, LEISURE, AND COMMUNITY. 6) WORK COOPERATIVELY WITH COMMUNITY AGENCIES, BUSINESSES, AND ORGANIZATIONS WHICH CAN PROVIDE ADDITIONAL SUPPORT SERVICES FOR INDIVIDUALS AND THEIR FAMILIES. 7) PROVIDE ADVICE AND false false THE PRE-VOCATIONAL/SHELTERED WORK PROGRAM PROVIDES GUIDANCE, SUPERVISION AND TRAINING SO THAT PEOPLE WITH DEVELOPMENTAL DISABILITIES CAN LEARN SKILLS THAT THEY NEED TO SUCCEED IN THE WORKPLACE. PEOPLE ARE TRAINED ON WORK AND WORK-RELATED SKILLS WHILE THEY PERFORM PAID JOBS SUBCONTRACTED FROM BUSINESSES AND INDUSTRIES THROUGHOUT THE AREA. TRAINEES RECEIVE BI- WEEKLY PAYCHECKS FOR THE WORK THAT THEY DO. PRE-VOCATIONAL/SHELTERED WORK SERVICES WERE PROVIDED ON A DAILY BASIS, INCLUDING TRANSPORTATION TO AND FROM THE WORKSHOP, MONDAY THROUGH FRIDAY THROUGHOUT THE YEAR. THE SUPPORTED LIVING RESIDENTIAL PROGRAM PROVIDES 24-HOUR SUPERVISION, SUPPORT AND TRAINING SO THAT INDIVIDUALS CAN LIVE IN A HOUSE OR APARTMENT THEY HAVE RENTED, GENERALLY WITH ONE OR TWO HOUSEMATES. RESIDENTS ARE PROVIDED BASIC INDIVIUALIZED ASSISTANCE IN GOOD HEALTH AND HYGIENE HABITS, CLEANING, COOKING, BUDGETING, SHOPPING, KEEPING APPOINTMENTS, AND MAINTAINING A HEALTHY AND SAFE HOME ENVIRONMENT. THIS PROGRAM ALSO HANDLES ALL OF THE RESIDENTS' TRANSPORTATION NEEDS AND PROMOTES PARTICIPATION IN SOCIAL AND LIESURE ACTIVITIES WITHIN THE COMMUNITY. COMMUNITY EMPLOYMENT SERVICES ASSIST INDIVIDUALS SEEKING EMPLOYMENT IN CHOOSING, OBTAINING, AND RETAINING INTEGRATED EMPLOYMENT IN THE COMMUNITY. THE SERVICE DESCRIPTORS INCLUDE JOB DEVELOPMENT, JOB-SITE TRAINING, AND ONGOING JOB SUPPORTS TO ENSURE CONTINUED SUCCESS. TRANSPORTATION SERVICES ENABLE INDIVIDUALS TO GAIN ACCESS TO COMMUNITY SERVICES AND RESOURCES, TO MAINTAIN OR IMPROVE THEIR MOBILITY WITHIN THE COMMUNITY, AND TO INCREASE INDEPENDENCE AND COMMUNITY PARTICIPATION. ARC ALSO PROVIDES DAILY ROUTE TRANSPORTATION TO AND FROM ITS DAY SERVICES. 2592455 2592455 2592455 true true false true false false false false false true true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 116 true false false false false false false false false false false false false false false X 12 12 false false false false true true false true true false false true true true true true true true true false IN X MARTHA J GUTHRIE 2605638411 595 S MIAMI STREET WABASH IN 46992 MICHAEL BARNETT VICE CHAIR 1.00 X 0 0 0 SHELLY MYERS DIRECTOR 1.00 X 0 0 0 ANDREA ZWIEBEL BOARD CHAIR 1.00 X 0 0 0 BETH PHILLPY DIRECTOR 1.00 X 0 0 0 TOM PHILIPPSEN SECRETARY 1.00 X 0 0 0 JEFF PATTON PRESIDENT/CE 40.00 X 93331 0 14376 MARTHA GUTHRIE CFO 40.00 X 74535 0 15399 AMANDA BOGGS DIRECTOR 1.00 X 0 0 0 STEVE FORRESTER DIRECTOR 1.00 X 0 0 0 ANGELA LEICHTY DIRECTOR 1.00 X 0 0 0 CHELSEA PARSON DIRECTOR 1.00 X 0 0 0 DEB POTEMPA DIRECTOR 1.00 X 0 0 0 KEVIN TROTTER DIRECTOR 1.00 X 0 0 0 DONNA HUNERYAGER TREASURER 1.00 X 0 0 0 167866 29775 false false false 26000 1305 73229 372917 473451 SUPPORTED LIVING 1332147 1332147 COMMUNITY EMPLOYMENT 542808 542808 WORKSHOP CONTRACTS 422854 422854 DAY SERVICES 315611 315611 TRANSPORTATION 161803 161803 89542 89542 2864765 65385 65385 COFFEE HOUSE 54411 54411 UNREALIZED GAIN (LOSS) 4746 4746 59157 3462758 2919176 70131 1652581 1525497 127084 58062 49234 8828 197352 160710 36642 137450 127315 10135 38809 10867 27942 25542 11141 14401 19851 14799 5052 98433 94025 4408 59089 37313 21776 131149 124840 6309 55031 42034 12997 SUPPLIES 137440 134633 2807 CLIENT WAGES 132777 132777 REPAIRS AND MAINTENANCE 88963 59894 29069 DUES 39682 19875 19807 57576 47501 10075 2929787 2592455 337332 0 29090 37807 1683656 1943541 61871 85497 31830 42564 3101403 1753962 1163787 1347441 7474 9110 8021 8563 238477 296671 3224206 3771194 112384 128064 7402 5739 119786 133803 X 2488144 3217808 616276 419583 3104420 3637391 3224206 3771194 532971 X false true X true false X 335431 443956 959165 723953 473451 2935956 1529154 1635173 1933311 2335945 2919176 10352759 1133 6757 -605 -2760 4746 9271 1865718 2085886 2891871 3057138 3397373 13297986 13297986 8939 15915 264391 32522 64385 386152 1150 1150 1875807 2101801 3156262 3089660 3461758 13685288 0.97170 0.97380 0.00000 0.00000 X PART III, LINE 12 MARKET VALUE ADJUST. - INVESTMENTS 1,150 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 8610 8610 false SCHEDULE C, PART IV THE ORGANIZATION INDIRECTLY INFLUENCES LEGISLATION THROUGH ITS ANNUAL DUES PAID TO THE INDIANA ASSOCIATION OF REHABILITATION FACILITIES (INARF). 15% OF DUES PAID WERE USED FOR SPECIFIC LOBBYING PURPOSES. 8021 1001 -334 -125 8563 7700 772 -331 -120 8021 9331 -1202 -334 -95 7700 7573 2187 319 110 9331 7990 -16 319 82 7573 true false 241149 241149 1708688 948315 760373 1151566 805647 345919 1347441 DUE FROM GOVERNMENT AGENCIES 267208 INTEREST RECEIVABLE 23724 RIGHT OF USE ASSET 5739 296671 LEASE LIABILITY - R OF U ASSETS 5739 5739 3462758 3462758 3462758 2929787 2929787 2929787 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USE OF THE ORGANIZATION'S BOARD DESIGNATED ENDOWMENT FUND IS TO FURTHER THE ORGANIZATION'S MISSION AND TAX EXEMPT PURPOSE. THE ORGANIZATION'S BOARD OF DIRECTORS HAS DETERMINED THE REQUIREMENTS OF INDIANA'S VERSION OF THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) TO CENTER AROUND THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL INVESTMENT AS OF THE DATE OF ASSETS TRANSFERS BECAUSE THE ORGANIZATION'S ENDOWMENT IS MAINTAINED BY THE COMMUNITY FOUNDATION OF WABASH COUNTY, THE RETURN OBJECTIVES AND RISK PARAMETERS, STRATEGIES FOR ACHIEVING THE OBJECTIVES, AND SPENDING POLICIES OF THE FOUNDATION ARE FOLLOWED. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF ARC OF WABASH COUNTY, INC. IS TO CHALLENGE, EMPOWER, AND SUPPORT INDIVIDUALS WITH DISABILITIES TO REACH THEIR HIGHEST LEVEL OF INDEPENDENCE. ARC OF WABASH IS DEDICATED TO: 1) PRESERVE, PROTECT, AND PROMOTE THE DIGNITY OF INDIVIDUALS WITH DISABILITIES AND ASSIST THEM IN UNDERSTANDING AND EXERCISING THEIR RIGHTS. 2) ENCOURAGE AND SUPPORT OPPORTUNITIES FOR INDIVIDUALS TO CHOOSE AND REALIZE THEIR PERSONAL APSIRATIONS AND GOALS. 3) DEVELOP AND UTILIZE NATURAL COMMUNITY SUPPORTS FOR INDIVIDUALS WHENEVER PRACTICABLE. 4) PROVIDE TRAINING AND RESOURCES TO ENABLE INDIVIDUALS WITH DISABILITIES TO LIVE AND WORK AS EFFECTIVELY AND AS INDEPENDENTLY AS POSSIBLE. 5) PROVIDE SERVICES AND SUPPORTS THAT ADDRESS THE NEEDS OF PEOPLE WITH DISABILITIES IN ALL LIFE AREAS, INCLUDING WORK, HOME, LEISURE, AND COMMUNITY. 6) WORK COOPERATIVELY WITH COMMUNITY AGENCIES, BUSINESSES, AND ORGANIZATIONS WHICH CAN PROVIDE ADDITIONAL SUPPORT SERVICES FOR INDIVIDUALS AND THEIR FAMILIES. 7) PROVIDE ADVICE AND COUNSEL TO FAMILIES WITH REGARD TO ISSUES ASSOCIATED WITH DISABILITIES. 8) FOSTER THE DEVELOPMENT OF A BETTER UNDERSTANDING BY THE PUBLIC OF THE IMPLICATIONS OF DISABILITIES. 9) ENDEAVOR TO SUPPORT OUR MISSION THROUGH SOUND FINANCIAL MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP TO THE ORGANIZATION MAY BE OBTAINED ON APPLICATION TO THE CHAIR OF THE MEMBERSHIP COMMITTEE. THERE ARE TWO CLASSES OF MEMBERS: VOTING MEMBERS AND ASSOCIATE NON-VOTING MEMBERS. VOTING MEMBERS ARE THE MEMBERS OF THE BOARD OF DIRECTORS AND EVERY VOTING MEMBER SHALL BE ENTITLED TO VOTE ON EACH MATTER TO COME BEFORE ANY MEETING OF THE MEMBERS. ASSOCIATE NON-VOTING MEMBERS ARE THOSE WHO DESIRE TO PARTICIPATE IN THE ACTIVITIES OF THE ORGANIZATION. ASSOCIATE NON-VOTING MEMBERS SHALL HAVE NO VOTE. MEMBERSHIP MAY BE ON EITHER AN INDIVIDUAL OR FAMILY BASIS. MEMBERS PAY ANNUAL DUES, THE AMOUNT OF WHICH IS DETERMINED BY THE BOARD OF DIRECTORS. A MEMBER IN GOOD STANDING IS ONE WHOSE DUES ARE NOT DELINQUENT OR HAVE BEEN WAIVED. MEMBERS IN GOOD STANDING SHALL BE INVITED TO ALL GENERAL MEMBERSHIP MEETINGS AND TO OTHER MEETINGS AND ACTIVITIES FROM TIME TO TIME. OVERSIGHT OF THE ORGANIZATION RESTS WITH THE BOARD OF DIRECTORS. ANY ACTION OF THE MEMBERS SHALL BE SUBJECT TO REVIEW BY THE BOARD OF DIRECTORS ON REQUEST OF ANY MEMBER OR DIRECTOR. AN ACTION OF THE BOARD OF DIRECTORS SHALL REQUIRE A MAJORITY VOTE, PROVIDED NO RIGHTS OF THIRD PARTIES ARE AFFECTED. FORM 990, PAGE 6, PART VI, LINE 7A THE GENERAL MEMBERSHIP MEETS ON AN ANNUAL BASIS DURING WHICH DIRECTORS AND OFFICERS ARE ELECTED BY THE VOTING MEMBERS FOR THE UPCOMING YEAR. FORM 990, PAGE 6, PART VI, LINE 11B A BOARD MEETING IS HELD WITH OUR TAX ADVISORS TO PRESENT AND REVIEW A FINAL DRAFT OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES BEFORE IT IS FILED WITH THE IRS. EACH BOARD MEMBER IS PROVIDED A COPY OF THE RETURN AT THE BOARD MEETING AND IS ALLOWED TO ASK ANY QUESTIONS THEY MAY HAVE. UPON REVIEW AND APPROVAL BY THE BOARD, THE TAX RETURN WILL BE FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUAL DISCLOSURE IS PROVIDED TO EACH OFFICER AND BOARD MEMBER(THE ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES OR HIGHLY COMPENSATED EMPLOYEES). EACH INDIVIDUAL COMPLETES AN ANNUAL CONFLICT OF INTEREST STATEMENT; ONCE THE STATEMENTS ARE COMPLETED, THE PRESIDENT/CEO REVIEWS THEM TO DETERMINE IF THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST. IF A POTENTIAL CONFLICT OF INTEREST ARISES, THE PRESIDENT/CEO REPORTS THE ISSUE TO THE BOARD CHAIR. THE BOARD CHAIR THEN REPORTS THE ISSUE TO THE ENTIRE BOARD OF DIRECTORS, WHICH THEN DETERMINES WHETHER OR NOT AN ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD DETERMINES WHETHER THE MEMBER SHOULD EITHER 1)REMOVE HIMSELF OR HERSELF FROM VOTING ON THE ISSUE OR 2)NEEDS TO BE REMOVED FROM THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A ARC HAS AN EXECUTIVE COMPENSATION POLICY WHICH WAS ORIGINALLY DEVELOPED IN 2007. THE PROCEDURES OUTLINED IN THIS POLICY HAVE BEEN USED ANNUALLY SINCE THEN. ARC'S BOARD OF DIRECTORS DETERMINES THE PRESIDENT/CEO'S COMPENSATION PACKAGE ON AN ANNUAL BASIS IN ORDER TO MAKE APPROPRIATE AND ONGOING COMPENSATION DECISIONS. BOARD MEMBERS ARE APPRISED OF THE FULL DETAILS OF THE PRESIDENT/CEO'S COMPENSATION PACKAGE, AND THEY ALSO HAVE THE OPPORTUNITY TO MEET AND DISCUSS THE DETAILS PRIOR TO APPROVING A COMPENSATION PACKAGE. THE PRESIDENT/CEO DOES NOT SUGGEST OR RECOMMEND HIS OWN SALARY LEVELS AND IS NOT PRESENT DURING THE BOARD'S DISCUSSION ABOUT HER COMPENSATION LEVEL. PRIOR TO THE BOARD MEETING, INDIVIDUAL BOARD MEMBERS ARE PROVIDED A COMPLETED EXECUTIVE COMPENSATION FORM WHICH DETAILS THE PRESIDENT/CEO'S PRESENT (1)ANNUAL BASE SALARY. (2)AMOUNT OF HEALTH, LIFE AND DISABILITY INSURANCE PREMIUMS PAID BY ARC. (3)AMOUNT OF PENSION/RETIREMENT CONTRIBUTED BY ARC. (4)THE COST OF THE CELL PHONE PACKAGE PROVIDED BY ARC. (5)THE NUMBER OF VACATION AND SICK DAYS PAID BY ARC. (6)ANY OTHER BENEFITS THAT MIGHT BE PROVIDED BY ARC. EACH BOARD MEMBER IS ALSO PROVIDED A COPY OF THE RESULTS OF THE INDIANA ASSOCIATION OF REHABILITATION FACILITIES (INARF) SALARY AND COMPENSATION SURVEY FOR CHIEF EXECUTIVE OFFICERS, WHICH IS CONDUCTED BY INARF EVERY OTHER YEAR. COST OF LIVING ALLOWANCE (COLA) FIGURES ARE ALSO RESEARCHED AND PROVIDED TO THE BOARD. FORMS 990 FILED BY PEER ORGANIZATIONS ARE AVAILABLE FOR REVIEW ON GUIDESTAR. LASTLY, PUBLISHED INFORMATION REGARDING THE PERCENTAGE OF WAGE INCREASES FOR LOCAL PUBLIC EMPLOYEES AND EMPLOYEES OF THE LOCAL PUBLIC SCHOOL SYSTEM IS MADE AVAILABLE AS APPROPRIATE. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION DECISIONS FOR ALL EMPLOYEES, INCLUDING THE CHIEF FINANCIAL OFFICER, ARE BASED ON MERIT AND ARE DETERMINED BY THE BOARD OF DIRECTORS ANNUALLY. WRITTEN ANNUAL JOB PERFORMANCE EVALUATIONS ARE CONDUCTED IN THE SPRING OF EACH FISCAL YEAR. THE EMPLOYEE AND HIS/HER SUPERVISOR SIT DOWN TOGETHER TO DO THE EVALUATION. ONCE COMPLETED, BOTH THE EMPLOYEE AND THE SUPERVISOR SIGN THE EVALUATION FORM. A COPY IS GIVEN TO THE EMPLOYEE AND THE ORIGINALIS SUBMITTED TO THE PRESIDENT/CEO. AN OVERALL SCORE IS DERIVED FROM EACH OF THE EVALUATIONS, USING A SPECIFIC FORMULA. THEN, BASED ON THEIR SCORES, STAFF MEMBERS ARE PLACED ON A SPREADSHEET UNDER ONE OF FIVE PERFORMANCE CATEGORIES: SUBSTANDARD, SATISFACTORY, GOOD, EXCELLENT, AND OUTSTANDING. SUBSTANDARD PERFORMANCE RESULTS IN NO WAGE INCREASE. THE REMAINING FOUR CATEGORIES RESULT IN INCREASINGLY HIGHER INCREASES. NEXT, AT LEAST FOUR DIFFERENT PAY OPTIONS ARE DEVELOPED FOR THE BOARD'S CONSIDERATION. OPTION 1 MIGHT INCLUDE A RANGE FROM 1.5% TO 3.0% INCREASE. 1.5% FOR SATISFACTORY RATING, 2.0% FOR GOOD, 2.5% FOR EXCELLENT, AND 3.0% FOR OUTSTANDING RATING. OPTION 2 MIGHT INCLUDE A RANGE FROM 2.0% INCREASE TO 3.5%. OPTION 3 MIGHT INCLUDE A RANGE FROM 2.5% TO 4.0%, AND OPTION 4 MIGHT BE A RANGE FROM 3.0% TO 4.5%. FOR EACH OF THE DIFFERENT OPTIONS, A SPREADSHEET IS DEVELOPED LISTING EACH STAFF PERSON, THEIR PROJECTED ANNUAL WAGE BASED ON THE CURRENT YEAR, THE AMOUNT OF INCREASE BASED ON THEIR PERFORMANCE EVALUATION SCORE, CATEGORY FOR THAT OPTION, AND THE PROJECTED TOTAL COMPENSATION FOR THE NEXT YEAR. THEN ALL INCREASES ARE TOTALED SO THE BOARD CAN SEE WHAT THE FINANCIAL IMPACT OF EACH OPTION WILL HAVE ON ARC'S BUDGET. ANNUALLY, AT A REGULARLY SCHEDULED BOARD MEETING, BOARD MEMBERS ARE GIVEN THE SPREADSHEETS SHOWING THE FINANCIAL IMPACT OF EACH OF THE FOUR OPTIONS FOR INCREASED WAGES. BOARD MEMBERS CAN ALSO SEE WHERE EACH EMPLOYEE FALLS ACCORDING TO THEIR PERFORMANCE EVALUATION. BOARD MEMBERS ARE ALSO PROVIDED THE RESULTS OF THE INDIANA ASSOCIATION OF REHABILITATION FACILITIES (INARF) SALARY AND COMPENSATION SURVEY FOR STAFF POSITIONS WITHIN OUR INDUSTRY. COST OF LIVING (COLA) FIGURES ARE ALSO RESEARCHED AND PROVIDED TO THE BOARD. PUBLISHED INFORMATION REGARDING THE PERCENTAGE OF WAGE INCREASES FOR LOCAL PUBLIC EMPLOYEES AND EMPLOYEES OF THE LOCAL PUBLIC SCHOOL SYSTEMS IS MADE AVAILABLE AS APPROPRIATE. THE BOARD OF DIRECTORS MAKES A DECISION AS TO WHICH OPTION TO GO WITH FOR WAGE INCREASES FOR THE COMING YEAR. WAGE INCREASES BECOME EFFECTIVE ON JULY 1, THE BEGINNING OF THE NEW FISCAL YEAR. INSTEAD OF THE OPTIONS PRESENTED, THE BOARD MAY ALSO CHOOSE TO DEVELOP AN ENTIRELY DIFFERENT OPTION. FOR INSTANCE ONE YEAR THE BOARD DECIDED TO GIVE A ONE-TIME BONUS TO ALL STAFF BASED ON ONE OF THE OPTIONS PROVIDED. INSTEAD OF GIVING A RAISE ANOTHER TIME, BOARD MEMBERS OPTED TO GIVE ADDITIONAL PAID-TIME-OFF HOURS TO ALL STAFF INSTEAD OF WAGE INCREASES. THE BOARD OF DIRECTORS ALWAYS MAKE THE FINAL DECISION. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE(IRC) SECTION 6104. THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.