2024-11-14T09:42:15-06:00 2023-12-31 341874260 CBIZ ADVISORS LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2023-01-01 590715928 SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS TAMPA BAY FLORIDA INC SOCI 7275863591 9099 130TH AVENUE NORTH LARGO FL 33773 MARTHA BODEN CEO 7275863591 2024-11-13 1 1 LISA BURKE P00220718 8169455500 2023 2024-10-15 13:58:12Z SPCA TAMPA BAY MARTHA BODEN 9099 130TH AVENUE NORTH LARGO FL 33773 8481701 0 X WWW.SPCATAMPABAY.ORG X 1940 FL TRANSFORM THE LIVES OF ANIMALS THROUGH PASSIONATE COLLABORATION WITH OUR COMMUNITY. 13 13 171 244 0 0 6472899 3911500 2675669 3358143 600039 271800 -13965 -31370 9734642 7510073 0 0 0 0 5255914 6327772 294729 337554 1416695 2691421 3088468 8242064 9753794 1492578 -2243721 15872256 13840469 3036219 3005781 12836037 10834688 X SPCA TAMPA BAY IS A 501(C)(3) NONPROFIT ORGANIZATION THAT OPERATES PINELLAS COUNTY'S ONLY NONPROFIT FOR-ALL ANIMAL SHELTER ASSISTING ALL ANIMALS IN NEED, REGARDLESS OF SPECIES OR CIRCUMSTANCE, AT ITS 10-ACRE CAMPUS IN LARGO. (CONTINUED ON SCHEDULE O)SPCA TAMPA BAY ALSO OPERATES A FULL-SERVICE VETERINARY HOSPITAL IN ST. PETERSBURG THAT IS OPEN TO ALL PET OWNERS AND PROVIDES CATS AND DOGS WITH A LIFETIME OF HIGH-QUALITY CARE INCLUDING DENTAL AND SURGICAL PROCEDURES, DIAGNOSTIC TESTING, ANNUAL EXAMS, VACCINES, AND SPAY/NEUTER. FOUNDED IN 1940, SPCA TAMPA BAY HAS CARED FOR MILLIONS OF HOMELESS, SURRENDERED, AND INJURED ANIMALS. FOR MORE INFORMATION: SPCATAMPABAY.ORG. 0 0 3987404 2572731 SPCA TAMPA BAY ACCEPTS ALL PETS SURRENDERED BY THEIR OWNERS, STRAY AND SURRENDERED FARM ANIMALS AND INJURED WILDLIFE IN PINELLAS COUNTY, FLORIDA. AS THE LARGEST PRIVATE FOR-ALL ANIMAL SHELTER IN PINELLAS COUNTY, SPCA TAMPA BAY ACCEPTS ANY ANIMAL REGARDLESS OF SPECIES, BREED, TEMPERAMENT, OR SIZE, AND IT IS THE ONLY PINELLAS COUNTY SHELTER CONSISTENTLY ACCEPTING SICK OR INJURED WILDLIFE. ANIMALS RECEIVE IMMUNIZATIONS, MEDICAL CARE, ENRICHMENT, AND LOVING CARE WHILE THEY LIVE AT THE SHELTER.(CONTINUED ON SCHEDULE O)SPCA TAMPA BAY CARES FOR ALMOST 8,000 ANIMALS THAT ARE ADMITTED EACH YEAR. PROFESSIONAL, COMPASSIONATE STAFF PROVIDE MEDICAL AND BEHAVIOR SUPPORT TO COMPANION ANIMALS, WILDLIFE, AND LIVESTOCK. ADOPTION COUNSELORS AT SPCA TAMPA BAY FOCUS ON MATCHMAKING SO FAMILIES HAVE A SUPPORTIVE ADOPTION EXPERIENCE AND PETS GAIN A HOME WHERE THEY WILL THRIVE. ANIMALS ARE ALSO TRANSFERRED TO PARTNER ORGANIZATIONS IF THAT WILL YIELD THE BEST OUTCOME FOR THE ANIMAL. INJURED WILDLIFE ARE REHABILITATED AND RELEASED AS APPROPRIATE. PARTNERSHIPS WITH SEVERAL LOCAL HUMAN SERVICE ORGANIZATIONS SUPPORT FAMILIES STRUGGLING TO CARE FOR THEIR PETS AND THOSE WITH LIMITED ACCESS TO THE JOY OF THE HUMAN-ANIMAL BOND. 3370441 823232 SINCE 2016, THE SPCA TAMPA BAY VETERINARY CENTER REALIZED THE AGENCY'S OVERALL MISSION OF PASSIONATE COLLABORATION WITH THE COMMUNITY THAT TRANSFORMS THE LIVES OF ANIMALS BY OFFERING ESSENTIAL VETERINARY SERVICES TO KEEP PETS HEALTHY AND IN THEIR HOMES. IN 2023, THROUGH ITS INNOVATIVE, ACCESSIBLE FACILITY, THE VETERINARY CENTER PROVIDED 6,151 EXAMS AND 9,349 VACCINATIONS TO KEEP ANIMALS SAFE AND HEALTHY. MORE THAN 3,830 ANIMALS WERE GIVEN CRITICAL PARASITE PREVENTION TESTING AND OVER 3,987 ANIMALS RECEIVED PREVENTIVES. PERMANENT PET IDENTIFICATION IN THE FORM OF MICROCHIPPING WAS COMPLETED FOR 589 PETS. THESE SERVICES ARE COMPLEMENTED BY A FULL RANGE OF DIAGNOSTIC AND TREATMENT PROGRAMS AVAILABLE TO SUPPORT A LIFETIME OF CARE FOR PETS.(CONTINUED ON SCHEDULE O)WITH MORE THAN 15,000 ANIMALS FACING HOMELESSNESS IN PINELLAS COUNTY EACH YEAR, THE VETERINARY CENTER'S LOW-COST, HIGH-QUALITY, HIGH-VOLUME SPAY AND NEUTER PROGRAM IS CRITICAL TO STEMMING THE FLOW OF ANIMALS COMING INTO LOCAL SHELTERS. THROUGH THIS PROGRAM, 1,564 CATS AND DOGS WERE SPAYED OR NEUTERED AND OFTEN VACCINATED IN 2023. NOT ONLY WILL THIS ELIMINATE THE POTENTIAL FOR THOUSANDS OF KITTENS AND PUPPIES TO BE BORN, BUT THE STERILIZATION PROCEDURE CAN LEAD TO A LONGER, HEALTHIER LIFE FOR THE ANIMALS. THE VETERINARY CENTER ALSO PROVIDED SERVICES TO 22 LOW-INCOME CLIENTS BASED ON ABILITY TO PAY WITH DISCOUNTS OF 10-100% UNDER ITS CALDWELL KEEPING FAMILIES TOGETHER (CKFT) FUND. THE CKFT FUND IS DESIGNED TO KEEP ANIMALS IN THEIR LOVING HOMES RATHER THAN BEING SURRENDERED DUE TO INABILITY TO AFFORD NECESSARY SERVICES. FREE SERVICES WERE PROVIDED TO 32 RECENTLY ADOPTED PETS FROM SPCA TAMPA BAY AND OTHER LOCAL SHELTERS. AN EARLY VETERINARY RELATIONSHIP LEADS TO A SUCCESSFUL LIFETIME HOME WITH THE ADOPTERS. LOCAL 501(C)(3) ANIMAL RESCUE ORGANIZATIONS RECEIVED SERVICES FOR 231 PETS AT A DISCOUNT. 7357845 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 24 0 1 171 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X X X HOWARD QUALLS EVP ADMINISTRATION 7275863591 9099 130TH AVE N LARGO FL 33773 CATHERINE MITCHELL PRESIDENT 4.00 X X 0 0 0 ANDY GAUNCE PAST PRESIDENT & SECRETARY 4.00 X X 0 0 0 TINA THOMAS TREASURER, FINANCE CHAIR 4.00 X X 0 0 0 STACY NETHERCOAT GOVERNANCE CHAIR 4.00 X 0 0 0 BEVERLY FRANK DIRECTOR 2.00 X 0 0 0 JULIE KESSEL DIRECTOR 2.00 X 0 0 0 SASHA LOHN DIRECTOR (TERM START 3/1/23) 2.00 X 0 0 0 MARK MARTUKOVICH DIRECTOR 2.00 X 0 0 0 ERICA MAXWELL DIRECTOR 2.00 X 0 0 0 STEPHANIE MORGE DIRECTOR 2.00 X 0 0 0 MICHAEL PRICE DIRECTOR (TERM START 3/1/23) 2.00 X 0 0 0 JULIE ROCKWELL DIRECTOR 2.00 X 0 0 0 TREVOR TILLWICK DIRECTOR 2.00 X 0 0 0 CARRIE O'BRION DIRECTOR (TERM END 1/31/23) 2.00 X 0 0 0 JEFF CRAFT DIRECTOR (2/23-4/17/23) 2.00 X 0 0 0 JOHN LEE DIRECTOR (TERM END 7/1/23) 2.00 X 0 0 0 MARTHA BODEN CEO 40.00 X 164383 0 9499 JUDITH THOMPSON CFO 40.00 X 105419 0 8689 CYNTHIA MITCHELL CHIEF VETERINARY OFFICER 40.00 X 170705 0 6858 SHARON PINDAR VETERINARIAN 40.00 X 119131 0 8304 MARY GIRON VETERINARIAN 40.00 X 123418 0 8099 REBECCA SCHIESS VETERINARIAN 40.00 X 117244 0 8271 CAROLYN WISNIEWSKI CHIEF PHILANTHROPY OFFICER 40.00 X 115921 0 8656 916221 0 58376 9 0 1 0 SDI COMPANY LLC 4427 WEST KENNEDY BLVD SUITE 250 TAMPA FL 33609 GENERAL CONTRACTOR 371481 NEWPORT ONE INC 21 RAILROAD AVE DUXBURY MA 023323807 DIRECT MAIL SERVICES, PLANNING, DESIGN A 229882 IDEXX DISTRIBUTION INC PO BOX 101327 ATLANTA GA 303921327 VETERINARY LAB SERVICES AND SUPPLIES 193776 CENTERGRID LLC 101 KNIGHTSBRIDGE DR HAMILTON OH 45011 IT SUPPORT 167397 ORIANA SOLUTIONS LLC 135 SW 1ST AVE WILLISTON FL 32696 CONSULTING 105967 5 272948 3638552 98695 3911500 VETERINARY SERVICES 541940 2572731 2572731 ADOPTIONS 812910 486168 486168 INTAKE SERVICES 812910 297543 297543 VOLUNTEER SERVICES 812910 1701 1701 3358143 201692 201692 899439 6400 835731 0 63708 6400 70108 70108 49960 272948 119150 -69190 -69190 50435 16747 33688 33688 4132 4132 4132 7510073 3395963 0 202610 287990 11362 254719 21909 5122718 4213544 307592 601582 32188 19695 9107 3386 485149 386295 42803 56051 399727 313900 40315 45512 5221 2850 504 1867 32000 32000 40815 40815 337554 337554 29493 29493 444549 312802 97360 34387 192080 91340 716 100024 313753 239183 22530 52040 288926 198915 19119 70892 278780 176543 49841 52396 18021 16609 494 918 43513 25831 7872 9810 111943 111943 249153 216824 15541 16788 122572 105107 7943 9522 CLINIC MEDICINE AND SUP 701753 701753 KENNEL FOOD AND SUPPLIE 129920 128968 952 DONATED SUPPLIES 74153 74153 BAD DEBT 3774 3774 8049 6454 490 1105 9753794 7357845 979254 1416695 1985315 747899 1239317 1387086 3122903 2017203 18381 16012 97737 99882 131537 158920 8760011 4025384 4353604 4734627 4871028 4615616 52434 63224 15872256 13840469 567582 637128 38715 27080 2297420 2213627 132502 127946 3036219 3005781 X 8944076 6586935 3891961 4247753 12836037 10834688 15872256 13840469 X -2243721 154795 87577 X X 0 1 X 1 0 X 3574774 3884100 5435500 6472899 3911500 23278773 3574774 3884100 5435500 6472899 3911500 23278773 1556551 21722222 171655 137806 144199 130113 201692 785465 24064238 15063733 0.90270 0.84290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 40815 40815 0 PART II-B, LINE 1: CORCORAN PROVIDES ADVOCACY SERVICES TO SPCA TAMPA BAY. THEY ARE ENGAGED VIA A MONTHLY RETAINER. SERVICES PROVIDED INCLUDE CREATING ADVOCACY AND AWARENESS OF SPCA TAMPA BAY'S ROLE IN THE COMMUNITY AND DEVELOPING OPPORTUNITIES TO MEET AND DISCUSS PROGRAMS AND SERVICES WITH ELECTED OFFICIALS AND OTHER OPINION LEADERS AND DECISION MAKERS. 6232844 323972 1439834 23884 5093098 6839602 205522 -674891 111177 26212 6232844 6972966 5530 671943 779932 30905 6839602 6705753 28451 603947 337097 28088 6972966 6300182 516533 79221 31741 6705753 0.79122 0.18564 0.02314 1 0 338062 338062 6897395 3138516 3758879 1044408 854635 189773 480146 32233 447913 4734627 OPERATING LEASE LIABILITIES 29452 OBLIGATION UNDER GIFT ANNUITIES 98494 127946 X 7401480 154795 923 155718 7245762 29493 234818 264311 7510073 9625224 923 -100000 -99077 9724301 29493 29493 9753794 PART V, LINE 4: THE SOCIETY'S ENDOWMENTS CONSIST OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. INCLUDED IN THE ENDOWMENTS IS AN OPERATING RESERVE DESIGNATED BY THE BOARD IN THE AMOUNT OF $4,029,765. PART X, LINE 2: THE SOCIETY HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. INCOME EARNED IN FURTHERANCE OF THE SOCIETY'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE SOCIETY IS TREATED AS A PUBLICLY SUPPORTED ORGANIZATION, AND NOT AS A PRIVATE FOUNDATION. THE SOCIETY HAS ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AND DOES NOT BELIEVE IT HAS ANY MATERIAL INCOME TAX EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS. THE SOCIETY'S INCOME TAX FILINGS FOR THE YEAR ENDED DECEMBER 31, 2020 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR CURRENT OPERATIONS 209,997. DONATED VEHICLES 18,421. GAIN ON SALE OF EQUIPMENT 6,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECOVERY OF PRIOR UNCOLLECTIBLE PLEDGES -100,000. X X X X X X 1 NEWPORT ONE INC 21 RAILROAD AVE DUXBURY MA 02332 DIRECT MAIL SERVICES PROVIDERS 0 513001 229882 283119 LORING STERNBERG & ASSOCIATES 7557 HOOVER RD INDIANAPOLIS IN 46260 CAPITAL CAMPAIGN CONSULTANTS 0 0 67133 -67133 GINA DRISCOLL 644 4TH AVE S 1 ST PETERSBURG FL 33701 CONTRACTED DEVELOPMENT STAFF FOR INTRODUCTIONS AND INFORMATI 0 0 40539 -40539 513001 337554 175447 FL PET WALK 167788 167788 9062 370 24019 PALM TREES & PAWS 155120 105160 49960 2020 50716 7267 25696 322908 272948 49960 11082 51086 7267 49715 119150 -69190 SCHEDULE G, PART I, LINE 2B, COLUMN (V) NEWPORT ONE PROVIDES DIRECT MAIL SOLICITATION BY WRITING, DESIGNING, PRINTING, AND DISTRIBUTING HARD COPY REQUESTS FOR FUNDS TO SPCA TAMPA BAY DONORS AND/OR PROSPECTIVE DONORS. LORING, STERNBERG & ASSOCIATES WAS ENGAGED TO GUIDE THE DEFINITION AND LAUNCH OF SPCA TAMPA BAY'S CAPITAL CAMPAIGN TO REPLACE ITS AGING SHELTER FACILITY. THEY WERE NOT ENGAGED TO SOLICIT DONATIONS, BUT RATHER TO HELP THE SPCA STAFF AND VOLUNTEER TEAM PREPARE FOR AND MANAGE A MULTI-YEAR CAMPAIGN. THEY ASSISTED SPCA STAFF IN EARLY 2020 WITH IDENTIFYING CAMPAIGN STEERING COMMITTEE MEMBERS, ESTABLISHING COMMITTEE RESPONSIBILITIES, AND COORDINATING MEETING AGENDAS AND GIFT SOLICITATION TRAINING. SINCE THE RELAUNCH OF THE CAMPAIGN AFTER THE PANDEMIC EASED IN 2021, THEY HAVE ADVISED STAFF AND VOLUNTEERS ON CAMPAIGN PLANNING, GIFT SOLICITATION STRATEGIES AND THE DEVELOPMENT OF CAMPAIGN TOOLS. THEY HAVE ALSO ADVISED THE CHIEF EXECUTIVE OFFICER AND CHIEF PHILANTHROPY OFFICER ON THE STAFF ROLES AND DEPARTMENT STRUCTURE REQUIRED TO SUPPORT THE SOLICITATION OF ANNUAL OPERATING FUNDS AND CAPITAL CAMPAIGN CONTRIBUTIONS. GINA DRISCOLL CONSULTED WITH SPCA TAMPA BAY STAFF TO IDENTIFY, INTRODUCE, AND CULTIVATE INDIVIDUALS WHO HAVE A PASSION FOR ANIMALS AND AN INTEREST IN DONATING TO SPCA TAMPA BAY. DRISCOLL DID NOT SOLICIT OR COLLECT CONTRIBUTIONS. ALL DONATIONS WERE COLLECTED BY SPCA TAMPA BAY DIRECTLY. X X 0 0 0 1 0 1 0 1 0 CYNTHIA MITCHELL CHIEF VETERINARY OFFICER 160047 0 10658 0 0 0 0 0 6858 0 177563 0 0 0 MARTHA BODEN CEO 141310 0 23073 0 0 0 2275 0 7224 0 173882 0 0 0 PART I, LINE 5 SEE SUPPLEMENTAL INFORMATION FOR PART I, LINE 7. PART I, LINE 6 SEE SUPPLEMENTAL INFORMATION FOR PART I, LINE 7. PART I, LINE 7 FOR EACH COMPLETE FISCAL YEAR OF THE EMPLOYMENT TERM, THE CEO IS ELIGIBLE TO RECEIVE AN ANNUAL BONUS OF UP TO 20% OF THE PRIOR CALENDAR YEAR BASE SALARY. THE BONUS IS CALCULATED IN THREE PARTS BASED ON EMPLOYEE PERFORMANCE AND THE ORGANIZATION'S FINANCIAL PERFORMANCE. ANY BONUS PAYMENT TO BE MADE IS ONLY DISTRIBUTED UPON BOARD APPROVAL OF THE ORGANIZATION'S FISCAL YEAR-END FINANCIAL STATEMENTS. OTHER OFFICERS ARE ELIGIBLE FOR ANNUAL BONUSES BASED ON PERFORMANCE OF REGULAR JOB DUTIES AND ACHIEVEMENT OF IDENTIFIED QUARTERLY GOALS. PROGRESS AGAINST GOALS IS MONITORED WEEKLY AND DISCUSSED AS PART OF THE QUARTERLY PERFORMANCE REVIEW AND STRATEGIC PLANNING PROCESSES. THE CEO DETERMINES THE BONUS AMOUNT AND TIMING. X 2 18421 FAIR MARKET VALUE X 48 6121 STOCK QUOTE X 12 61160 FAIR MARKET VALUE X PET SUPPLIES 12 9737 FAIR MARKET VALUE X MEDICAL SUPPLIES 1 3256 FAIR MARKET VALUE 0 0 1 1 PART I, COLUMN (B): LINE 6, COLUMN (B) REPORTS TOTAL NUMBER OF DONATED VEHICLES. LINE 9, COLUMN (B) SECURITIES - PUBLICLY TRADED REPORTS TOTAL DONATED SHARES. ALL OTHER ITEMS REPORT THE TOTAL NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: THE ORGANIZATION USES DONATE FOR CHARITY TO ADMINISTER THE CAR DONATION PROGRAM. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS AUTHORIZED TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. THE COMMITTEE IS MADE UP OF THE CURRENT BOARD PRESIDENT, THE PAST BOARD PRESIDENT, THE FINANCE COMMITTEE CHAIR (TREASURER), THE SECRETARY, AND THE GOVERNANCE COMMITTEE CHAIR. THE PRESIDENT OF THE BOARD OF DIRECTORS IS THE EXECUTIVE COMMITTEE CHAIR. ALL THE EXECUTIVE COMMITTEE MEMBERS WERE ACTIVE PARTICIPANTS IN COMMITTEE MEETINGS DURING THE YEAR. THE EXECUTIVE COMMITTEE SERVES THE BOARD OF DIRECTORS AT SPCA TAMPA BAY BY SUPPORTING THE CHIEF EXECUTIVE OFFICER, EVALUATING THE NEEDS OF THE BOARD'S COMMITTEES, AND ACTING IN THE PLACE OF THE FULL BOARD IF ACTION NEEDS TO BE TAKEN BETWEEN REGULAR MEETINGS. THE KEY AREAS OF COMMITTEE WORK ARE CEO SUPPORT, GUIDANCE, AND THE CEO'S ANNUAL PERFORMANCE REVIEW. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR THE CEO'S CONTRACT RENEWAL REVIEW AND UPDATE. THE COMMITTEE ALSO SERVES TO PROVIDE GUIDANCE ON OPERATIONAL OR OTHER ORGANIZATION NEEDS THAT FALL OUTSIDE OF BOARD COMMITTEE WORK. THE COMMITTEE OVERSEES BOARD DEVELOPMENT AND PROVIDES SUPPORT FOR COMMITTEE PERFORMANCE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CEO AND EVP AS WELL AS MADE AVAILABLE TO THE FINANCE COMMITTEE AND BOARD PRESIDENT TO REVIEW BEFORE APPROVAL. ONCE APPROVED, THE REPORT IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, SENIOR EXECUTIVES, AND SENIOR FUNDRAISING STAFF SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT AND DECLARE ANY EXISTING RELATIONSHIPS THAT COULD PRESENT A CONFLICT FOR REVIEW BY THE CEO AND BOARD PRESIDENT. IF ANYONE REQUIRED TO COMPLETE THE STATEMENT ISN'T CERTAIN WHETHER AN EXISTING RELATIONSHIP OR COURSE OF ACTION COULD RESULT IN A POSSIBLE CONFLICT, THEY COMPLETE A CONFLICT OF INTEREST DETERMINATION FORM FOR FURTHER ANALYSIS BY THE CEO AND BOARD PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15A AN INCREASE TO THE CEO SALARY IS DETERMINED BY THE CEO'S EMPLOYMENT AGREEMENT AND TAKES EFFECT AT THE START OF EACH CALENDAR YEAR. THE CEO REVIEW IS CONDUCTED ANNUALLY BY THE BOARD PRESIDENT. THE CEO COMPLETES THE REVIEW PAPERWORK AND SUBMITS IT TO THE PRESIDENT FOR THEIR CONSIDERATION. THE PRESIDENT ADDS THEIR COMMENTS, THEN REVIEWS THE COMBINED DOCUMENT WITH THE CEO. THE COMPLETED DOCUMENT IS DISTRIBUTED TO THE ENTIRE EXECUTIVE COMMITTEE FOR REVIEW AND DETERMINATION OF BONUS. THE BONUS IS TIED TO CERTAIN FINANCIAL METRICS, AS WELL AS THE EXECUTIVE COMMITTEE'S ASSESSMENT OF THE CEO'S PERFORMANCE AGAINST ESTABLISHED STRATEGIC AND OPERATIONAL OBJECTIVES. THE FULL BOARD OF DIRECTORS IS NOTIFIED OF THE REVIEW RESULTS AND ANY COMPENSATION CHANGES IN A SUBSEQUENT EXECUTIVE SESSION. COMPENSATION FOR ALL OTHER OFFICERS AND EMPLOYEES IS REVIEWED AND APPROVED BY THE CEO. COMPENSATION INCREASES ARE BASED ON THE BUDGET AS WELL AS A BI-ANNUAL SALARY STUDY COMPLETED BY THE EVP. THE EVP USES LOCAL AND INDUSTRY DATA TO ANALYZE CURRENT COMPENSATION LEVELS AND TRENDS. THE EVP THEN MAKES RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE AND SENIOR STAFF WHEN COMPENSATION DECISIONS ARE BEING MADE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN THE VALUE OF SPLIT INTEREST AGREEMENTS -12,423. RECOVERY OF PRIOR UNCOLLECTIBLE PLEDGES 100,000. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE, A COMMITTEE OF THE BOARD OF DIRECTORS, ASSUMES RESPONSIBILITY FOR FINANCIAL REVIEW OF THE ORGANIZATION AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE ANNUAL AUDIT IS REVIEWED WITH THE COMMITTEE BEFORE IT IS MADE AVAILABLE TO THE BOARD OF DIRECTORS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.