2025-08-04T08:35:18+00:00 2024-12-31 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-01-01 521328557 THE NATIONAL CENTER FOR MISSING AND EXPLOITED CHILDREN NATI 7032242150 333 JOHN CARLYLE STREET 125 ALEXANDRIA VA 22314 MICHELLE DELAUNE PRESIDENT/CEO 2025-08-04 true TODD TERESCO P00247720 7038930600 2025-08-04 2024 2025-03-06 01:10:19Z MICHELLE DELAUNE 333 JOHN CARLYLE STREET 125 ALEXANDRIA VA 22314 79667503 false X WWW.MISSINGKIDS.ORG X 1984 DC THE NATIONAL CENTER FOR MISSING & EXPLOITED CHILDREN (NCMEC) IS A PRIVATE, NONPROFIT 501(C)(3) CORPORATION WHOSE MISSION IS TO HELP FIND MISSING CHILDREN, REDUCE CHILD SEXUAL EXPLOITATION, AND PREVENT CHILD VICTIMIZATION. NCMEC WORKS WITH FAMILIES, VICTIMS, PRIVATE INDUSTRY, LAW ENFORCEMENT, AND THE PUBLIC TO ASSIST WITH PREVENTING CHILD ABDUCTIONS, RECOVERING MISSING CHILDREN, AND PROVIDING SERVICES TO DETER AND COMBAT CHILD SEXUAL EXPLOITATION. 30 28 520 950 9037 0 61107944 59854342 1185296 1607449 3365116 3222189 -466569 -176426 65191787 64507554 0 0 0 0 45539444 47918965 94061 36750 2225689 14906789 12801592 60540294 60757307 4651493 3750247 98741853 103543622 25969009 25357101 72772844 78186521 X THE NATIONAL CENTER FOR MISSING & EXPLOITED CHILDREN (NCMEC) IS A PRIVATE, NONPROFIT 501(C)(3) CORPORATION WHOSE MISSION IS TO HELP FIND MISSING CHILDREN, REDUCE CHILD SEXUAL EXPLOITATION, AND PREVENT CHILD VICTIMIZATION. NCMEC WORKS WITH FAMILIES, VICTIMS, PRIVATE INDUSTRY, LAW ENFORCEMENT, AND THE PUBLIC TO ASSIST WITH PREVENTING CHILD ABDUCTIONS, RECOVERING MISSING CHILDREN, AND PROVIDING SERVICES TO DETER AND COMBAT CHILD SEXUAL EXPLOITATION. false false 19575442 0 0 THE NCMEC EXPLOITED CHILDREN DIVISION OPERATES THE CYBERTIPLINE, AND, AS PART OF THEIR SUPPORT TO INVESTIGATION AND RECOVERY EFFORTS, MANAGES THE CHILD VICTIM IDENTIFICATION PROGRAM TO ASSIST WITH CHILD IDENTIFICATION, MAINTAINS A HASH-SHARING LIST TO SUPPORT TECH INDUSTRY ONGOING DETECTION OF ONLINE CHILD SEXUAL ABUSE MATERIAL, PARTNERS WITH THE NCMEC ANALYTICAL SERVICES DIVISION TO IDENTIFY AND RESPOND TO SUSPECTED CHILD SEX TRAFFICKING AND NONCOMPLIANT SEX OFFENDER CASES, AND ORGANIZES SURVIVOR-INFORMED SERVICES TO AID THE RECOVERY AND HEALING OF CHILDREN AND FAMILIES AFFECTED BY THE TRAUMA OF ONLINE EXPLOITATION. 13668651 0 0 THE NCMEC MISSING CHILDREN DIVISION OPERATES THE CALL CENTER AND PROVIDES CASE MANAGEMENT SERVICES AS PART OF THEIR SUPPORT TO INVESTIGATION AND RECOVERY EFFORTS, DISSEMINATES POSTERS AND MANAGES THE SECONDARY DISTRIBUTION OF AMBER ALERTS INFORMING THE PUBLIC OF ACTIVE MISSING CHILD CASES, ORGANIZES TEAM ADAM CONSULTANTS TO PROVIDE RAPID ONSITE RESPONSES TO CRITICAL MISSING CHILD CASES, TRACKS ATTEMPTED ABDUCTIONS IN PARTNERSHIP WITH THE NCMEC ANALYTICAL SERVICES DIVISION AS A PREVENTATIVE MEASURE, COORDINATES AN ARRAY OF FORENSIC SERVICES TO SUPPORT LONG-TERM MISSING CASES AND CASES OF UNIDENTIFIED, DECEASED CHILDREN, AND IS READY TO DEPLOY CHILD LOCATION ASSISTANCE IN A NATIONAL EMERGENCY. 13168652 0 1611165 THE NCMEC ANALYTICAL SERVICES DIVISION PROVIDES TECHNICAL ASSISTANCE AND DATA ANALYSIS TO ASSIST LAW ENFORCEMENT IN THEIR EFFORTS TO LOCATE AND RECOVER MISSING CHILDREN AND VICTIMS OF DOMESTIC CHILD SEX TRAFFICKING AND TO LOCATE AND APPREHEND NONCOMPLIANT SEX OFFENDERS. 9240703 0 0 THE NCMEC CONTENT & COMMUNITY ENGAGEMENT DIVISION COORDINATES WITH ALL NCMEC DIVISIONS TO OPERATE OUR PORTFOLIO OF OUTREACH, TRAINING, AND PREVENTION RESOURCES, PROGRAMS, AND MATERIALS TO INCREASE AWARENESS OF MISSING AND EXPLOITED CHILD ISSUES AS WELL AS PROMOTE SKILL BUILDING AND EVIDENCE-BASED PRACTICES FOR RESPONSE AND RECOVERY. THIS DIVISION IS RESPONSIBLE FOR NCMEC CONNECT, OUR ONLINE LEARNING MANAGEMENT SYSTEM SUPPORTING VIRTUAL TRAINING COURSES AND IN-PERSON LEARNING OPPORTUNITIES TO LAW ENFORCEMENT, SOCIAL SERVICES, AND OTHER CHILD-SERVING PROFESSIONALS. THIS DIVISION ALSO PARTNERS WITH NATIONAL NONPROFIT ORGANIZATIONS, LAW ENFORCEMENT AGENCIES, AND BUSINESSES TO ORGANIZE COMMUNITY EVENTS, CONFERENCES, WEBINARS, AND OTHER PRESENTATIONS, SUCH AS THE CODE ADAM PROGRAM PROMOTING SAFETY PROTOCOLS WITHIN RETAIL ESTABLISHMENTS, TO AMPLIFY PREVENTION AND EDUCATIONAL RESOURCES ON CHILD SAFETY AT NO-COST TO PARTICIPANTS. 9240703 55653448 true true false true false false false true false true true true false true true true true false false false false false false true true false false false false true false false false false false false false false true false true false false false false false false false false false true 135 0 true 520 true true true false false false false true true false false false false false false X 30 28 true false false false false false false true true false true true true true true true true true true true false false CA CO CT DC FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OR PA RI SC TN TX UT VA AR WA WV WI X X PAUL BERIAULT 7038376283 333 JOHN CARLYLE STREET SUITE 125 ALEXANDRIA VA 22314 Chay Carter Secretary 1.0 0.0 X X 0 0 0 Jon Grosso Chairperson 10.0 0.0 X X 0 0 0 Regina Schofield Vice Chair 2.0 0.0 X X 0 0 0 Reve Walsh Chairperson Elect 2.0 0.0 X X 0 0 0 Steve Salem Treasurer 1.0 0.0 X X 0 0 0 Barbara Comstock Director (THRU 12/24) 1.0 0.0 X 0 0 0 Bob Trono Director 1.0 0.0 X 0 0 0 Chris Nelson Director 1.0 0.0 X 0 0 0 Chris Swecker Director (04/24 - 08/24) 1.0 0.0 X 0 0 0 Christine Lentz Director 1.0 0.0 X 0 0 0 Courtney Gregoire Director 1.0 0.0 X 0 0 0 Heidi Heitkamp Director 1.0 0.0 X 0 0 0 Jeff Collins Director 1.0 0.0 X 0 0 0 Jennifer Huffstetler Director (THRU 11/24) 1.0 0.0 X 0 0 0 John Penn Director 1.0 0.0 X 0 0 0 John Walsh Director 1.0 0.0 X 0 0 0 Karen Quintos Director 2.0 0.0 X 0 0 0 Karen Robb Director 1.0 0.0 X 0 0 0 Kate Beck Director (AS OF 04/24) 1.0 0.0 X 0 0 0 Kenneth Valentine Director 1.0 0.0 X 0 0 0 Kristi Remington Director 2.0 0.0 X 0 0 0 Leonard Pfeiffer Director 2.0 0.0 X 0 0 0 Manus Cooney Director 1.0 0.0 X 0 0 0 Matt Foosaner Director 1.0 0.0 X 0 0 0 Meghan Latcovich Director 1.0 0.0 X 0 0 0 Michael Breslin Director 1.0 0.0 X 0 0 0 Rich Kolodziej Director 1.0 0.0 X 0 0 0 Robbie Callaway Director 1.0 0.0 X 0 0 0 Royleen Ross Director 1.0 0.0 X 0 0 0 Sean Joyce Director 1.0 0.0 X 0 0 0 Tamara Asher Director (AS OF 04/24) 1.0 0.0 X 0 0 0 Torrie Dorrell Director 1.0 0.0 X 0 0 0 Vince Giuliano Director 1.0 0.0 X 0 0 0 Will Gross Director 1.0 0.0 X 0 0 0 Derrick Driscoll SVP, COO 37.5 0.0 X 261503 0 19366 Michelle DeLaune Pres/CEO 37.5 0.0 X 485310 0 26603 Panayiota Souras Asst. Secty, CLO 37.5 0.0 X 275109 0 29710 Paul Beriault Asst. Treas.SVP,CFO 37.5 0.0 X 264827 0 35537 John Shehan SVP, ECD/Intl Engage 37.5 0.0 X 230714 0 34242 Gavin Portnoy VP, Comm & Branding 37.5 0.0 X 200606 0 39334 John Bischoff VP, Missing Children Div 37.5 0.0 X 196033 0 41350 Marsha Butler VP, HR 37.5 0.0 X 198699 0 24089 Marsha Gilmer-Tullis VP, Family Advocacy Div 37.5 0.0 X 190446 0 32847 Staca Shehan VP. Analytical Svs Div 37.5 0.0 X 203013 0 15225 2506260 0 298303 128 false true false 1900 Duke Street LP One California Street San Francisco CA 84111 Office Rent 2502776 Motion Recruitment Partners 501 Boylson Street Suite 3103 Atlanta GA 31193 Tech Contract Services 741785 Fortitude Int'l LLC 420 Montgomery Street San Francisco CA 94104 Tech Contract Services 523312 Orr Group Inc 3000 K Street NW e280 Washington DC DC 20007 Fundraising Strategy Services 308048 Pivotal Solutions Inc 3 Grace Avenue Suite 162 Great Neck NY 11021 Tech Contract Services 296650 15 51597 1090055 48907021 9805669 59470 59854342 FED & STATE FIXED FEE CONTRACTS 900099 1437449 1437449 FEE FOR SERVICE CONTRACTS 900099 160000 160000 ROYALTY REVENUE, TRAINING MATERIALS 900099 10000 10000 0 0 0 0 1607449 2662345 2662345 0 0 14367920 693552 13749129 752499 618791 -58947 559844 559844 422509 1090055 611688 -189179 -189179 55670 46633 9037 9037 MISCELLANEOUS INCOME 999999 3716 3716 0 0 0 0 3716 64507554 1611165 9037 3033010 1781957 1647467 75483 59007 138042 127624 5847 4571 35758829 33060001 1514734 1184094 2634930 2437157 111717 86056 4875214 4509289 206702 159223 2729993 2525084 115748 89161 303086 277625 14358 11103 126865 101492 25373 120000 120000 36750 36750 248944 248944 735878 529361 1382 205135 731729 670261 34663 26805 1037306 950168 49139 37999 3032552 2777805 143657 111090 1171203 1022817 55482 92904 112660 103196 5337 4127 593578 543715 28119 21744 400605 366953 18977 14675 CYBERTIPLINE TECHNOLOGY 1527157 1527157 CONTRACT ENGINEERING 1127954 1127954 MISSING KIDS INITIATIVE 552823 552823 SOFTWARE AND USER SUBSCRIPTIONS 979252 896991 26389 55872 0 0 0 0 60757307 55653448 2878170 2225689 2620202 4173993 18589298 7448137 4543617 6261718 996899 873575 0 0 0 0 1271651 1261803 12309227 6977382 6677922 5331845 39600514 53027414 7043467 7980697 0 17398283 17184440 98741853 103543622 4034699 4050760 0 0 21934310 21306341 25969009 25357101 X 68577200 73719440 4195644 4467081 72772844 78186521 98741853 103543622 X 3750247 1796759 -133329 X false true true true true X 50269915 51199917 58770432 61107944 59854342 281202550 0 0 50269915 51199917 58770432 61107944 59854342 281202550 0 281202550 1029072 805685 897693 1930423 2662345 7325218 95415 15467 0 0 807 111689 76885 39994 115504 131656 426225 790264 289429721 5965718 0.97157 0.97376 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS FUNDRAISING INCOME, COLUMN A - 76885.0, COLUMN B - 39994.0, COLUMN C - 115504.0, COLUMN D - 131656.0, COLUMN E - 422509.0, COLUMN F - 786548.0; DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 3716.0, COLUMN F - 3716.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 212126 false false 212126 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY LOBBYING ACTIVITY: THE AMOUNTS REPORTED ON SCHEDULE C CONSIST OF TIME INCURRED BY NCMEC STAFF AND/OR CONSULTANT COMMUNICATING WITH MEMBERS OF CONGRESS AND THEIR OFFICES TO SUPPORT AND ADVOCATE FOR LEGISLATION THAT HELPS TO RAISE AWARENESS AND CREATE STRONGER PROTECTIONS FOR MISSING & EXPLOITED CHILDREN. 11250 X false 37106442 3855000 173442 40788000 33159304 19583 4104171 176616 37106442 37743412 -4360329 223779 33159304 34174451 3809556 240595 37743412 31085399 3277473 188421 34174451 1.0 false false 1114028 559499 554529 7911664 4731182 3180482 1596834 0 1596834 1686701 1686701 0 5331845 Closely-held equity interests Financial derivatives PRIVATE EQUITY 3840825 F REITS 2542077 F HEDGE FUNDS 1597795 F 7980697 RIGHT OF USE ASSET 16474462 CASH SURRENDER VALUE LIFE INS. 656523 ASSETS HELD UNDER UNITRUST 38342 ARTWORK COLLECTIONS 11250 DEPOSITS 3863 17184440 Federal Income Taxes LEASE LIAB, INCENTIVES, DEFERRED RE 20320025 POST RETIREMENT BENEFIT 983476 UNITRUST AGREEMENT 2840 21306341 X 73842543 1796759 7723870 63304 9583933 64258610 248944 0 248944 64507554 68428866 7723870 196633 7920503 60508363 248944 0 248944 60757307 Schedule D, Part III, Line 4 Collections of art - description of collections DESCRIPTION OF ORGANIZATION'S COLLECTIONS: IN 2018, NCMEC RECEIVED TWO PIECES OF DONATED ARTWORK THAT ARE HELD FOR PUBLIC EXHIBITION AND ARE PROTECTED AND PRESERVED. THESE PORTRAITS RELATE TO CHILDREN WHO WERE VICTIMIZED AND ARE THEREFORE REPRESENTATIVE OF THE ORGANIZATION'S EXEMPT PURPOSE OF PREVENTING CHILD ABDUCTION AND SEXUAL EXPLOITATION. THESE ASSETS ARE REPORTED ON THE BALANCE SHEET. Schedule D, Part V, Line 4 Intended uses of endowment funds USES OF ENDOWMENT FUNDS: DURING THE YEAR ENDED DECEMBER 31, 1992, NCMEC'S BOARD OF DIRECTORS VOTED TO ESTABLISH A BOARD DESIGNATED FUND, HEREAFTER REFERRED TO AS THE ENDOWMENT, TO PROVIDE FOR THE FINANCIAL STABILITY OF NCMEC. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote LIABILITY FOR UNCERTAIN TAX POSITIONS: NCMEC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NCMEC FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. NCMEC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Emery Trust Increase - 5855 Change in post-employment benefit liability - 10816 COST OF GOODS SOLD - 46633 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Loss on Uncollectible Pledge - 150000 COST OF GOODS SOLD - 46633 X X X X X X true Mango Consulting LLC PO Box 91173 AUSTIN TX 78709 FUNDRAISER false 450000 36750 413250 450000 36750 413250 CA CO CT DC FL GA AL HI IL KS KY ME AK MD MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA AR WA WV WI Hope Awards 667978 623038 44940 4902 47830 133662 61337 49865 Saddle Up for Kids 480012 171996 308016 654 10964 64490 28951 106686 6 364574 295021 69553 7738 10800 59428 0 24381 1512564 1090055 422509 13294 69594 257580 90288 180932 611688 -189179 X X X X false false false false false false false true false Michelle DeLaune Pres/CEO 425310 0 60000 0 0 0 24150 0 2453 0 511913 0 0 0 Panayiota Souras Asst. Secty, CLO 275109 0 0 0 0 0 19619 0 10091 0 304819 0 0 0 Paul Beriault Asst. Treas.SVP,CFO 264827 0 0 0 0 0 19058 0 16479 0 300364 0 0 0 Derrick Driscoll SVP, COO 261503 0 0 0 0 0 18325 0 1041 0 280869 0 0 0 John Shehan SVP, ECD/Intl Engage 230714 0 0 0 0 0 16859 0 17383 0 264956 0 0 0 Staca Shehan VP. Analytical Svs Div 203013 0 0 0 0 0 14288 0 937 0 218238 0 0 0 Gavin Portnoy VP, Comm & Branding 200606 0 0 0 0 0 15011 0 24323 0 239940 0 0 0 Marsha Butler VP, HR 198699 0 0 0 0 0 14288 0 9801 0 222788 0 0 0 John Bischoff VP, Missing Children Div 196033 0 0 0 0 0 14288 0 27062 0 237383 0 0 0 Marsha Gilmer-Tullis VP, Family Advocacy Div 190446 0 0 0 0 0 13790 0 19057 0 223293 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments BONUS IS PAID TO THE CEO BASED ON ACHIEVEMENT OF SIGNIFICANT QUANTITATIVE, QUALITATIVE, AND PROGRAMMATIC GOALS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS AS PART OF THE AND IN ACCORDANCE WITH THE BOARD APPROVED CEO PERFORMANCE EVALUATION PROCESS AND TIMELINE. THE BOARD DETERMINES WHETHER THE CEO HAS ACHIEVED THE PERFORMANCE GOALS FOR THE PRIOR YEAR AND THE AMOUNT OF THE ANNUAL BONUS. CALLAHAN WALSH RELATED TO FOUNDERS 174137 THE EMPLOYMENT RELATIONSHIP BETWEEN THE ORGANIZATION AND THE EMPLOYEE LISTED IS INDEPENDENT OF THE FAMILY RELATIONSHIP WITH THE INTERESTED PERSON OF THE ORGANIZATION. ALL TRANSACTIONS ARE DEEMED ARM'S LENGTH. false 5 59470 Market value false false false Form 990, Part III, Line 4d Description of other program services (Expenses $ 9,240,703 including grants of $ 0)(Revenue $ 0) THE NCMEC CONTENT & COMMUNITY ENGAGEMENT DIVISION COORDINATES WITH ALL NCMEC DIVISIONS TO OPERATE OUR PORTFOLIO OF OUTREACH, TRAINING, AND PREVENTION RESOURCES, PROGRAMS, AND MATERIALS TO INCREASE AWARENESS OF MISSING AND EXPLOITED CHILD ISSUES AS WELL AS PROMOTE SKILL BUILDING AND EVIDENCE-BASED PRACTICES FOR RESPONSE AND RECOVERY. THIS DIVISION IS RESPONSIBLE FOR NCMEC CONNECT, OUR ONLINE LEARNING MANAGEMENT SYSTEM SUPPORTING VIRTUAL TRAINING COURSES AND IN-PERSON LEARNING OPPORTUNITIES TO LAW ENFORCEMENT, SOCIAL SERVICES, AND OTHER CHILD-SERVING PROFESSIONALS. THIS DIVISION ALSO PARTNERS WITH NATIONAL NONPROFIT ORGANIZATIONS, LAW ENFORCEMENT AGENCIES, AND BUSINESSES TO ORGANIZE COMMUNITY EVENTS, CONFERENCES, WEBINARS, AND OTHER PRESENTATIONS, SUCH AS THE CODE ADAM PROGRAM PROMOTING SAFETY PROTOCOLS WITHIN RETAIL ESTABLISHMENTS, TO AMPLIFY PREVENTION AND EDUCATIONAL RESOURCES ON CHILD SAFETY AT NO-COST TO PARTICIPANTS. Form 990, Part VI, Line 10b CHAPTERS, BRANCHES, AND AFFILIATES: NCMEC HAS WRITTEN POLICIES STATING THAT EACH BRANCH ORGANIZATION IS SUBJECT TO POLICIES AND PROCEDURES PROMULGATED BY HEADQUARTERS AND SUBJECT TO THE SAME RULES AS HEADQUARTERS. THE BRANCHES MUST REPORT MONTHLY TO NCMEC HEADQUARTERS ABOUT THEIR OPERATIONS. NCMEC HEADQUARTERS MONITORS ALL ACTIVITIES AT THE BRANCHES TO ENSURE THE OPERATIONS OF THE BRANCHES ARE CONSISTENT WITH NCMEC'S EXEMPT PURPOSES. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons JOHN WALSH AND REVE WALSH - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 REVIEW PROCESS: NCMEC UNDERGOES AN ANNUAL INDEPENDENT AUDIT CONDUCTED BY AN OUTSIDE ACCOUNTING FIRM WHICH PRODUCES AN AUDITED FINANCIAL STATEMENT FOR THE ORGANIZATION. THE INDEPENDENT ACCOUNTING FIRM ALSO PREPARES THE FORM 990. MANAGEMENT REVIEWS THE FORM 990 AND COMPARES IT TO THE AUDIT INFORMATION. THE BOARD OF DIRECTORS' AUDIT COMMITTEE REVIEWS THE FORM 990 TO MAKE SURE IT MATCHES THE AUDIT AND THAT THE FORM 990 INCLUDES ALL REQUIRED PROGRAM AND FINANCIAL INFORMATION. UPON APPROVAL OF THE FORM 990 BY THE AUDIT COMMITTEE, THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE THE INDEPENDENT ACCOUNTING FIRM FILES THE FORM 990 ON BEHALF OF THE ORGANIZATION. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT: EACH YEAR ALL MEMBERS OF THE BOARD OF DIRECTORS AND ORGANIZATION KEY STAFF MUST SUBMIT A CONFLICT OF INTEREST FORM. ANY POTENTIAL CONFLICTS ARE DISCLOSED TO AND DISCUSSED BY THE BOARD OF DIRECTORS, WHICH DECIDES IF A CONFLICT EXISTS AND WHAT ACTIONS ARE NECESSARY BASED ON ANY CONFLICTS. KEY STAFF OF THE ORGANIZATION AND MEMBERS OF THE BOARD OF DIRECTORS ARE INSTRUCTED TO NOTIFY THE ORGANIZATION IF A POTENTIAL CONFLICT SITUATION ARISES BETWEEN THE ANNUAL DISCLOSURES. Form 990, Part VI, Line 15a Process to establish compensation of top management official PROCESS FOR DETERMINING COMPENSATION: THE PROCESS FOR DETERMINING COMPENSATION AND BENEFITS OF EMPLOYEES AND OFFICERS IS AN ON-GOING RESPONSIBILITY OF THE HUMAN RESOURCES DEPARTMENT. A BROAD RANGE OF FACTORS ARE CONSIDERED WHEN REVIEWING COMPENSATION AND BENEFITS INCLUDING BUDGET, NUMBER OF EMPLOYEES, POSITION, EXPERIENCE REQUIRED, SCOPE OF RESPONSIBILITIES, EXPERIENCE AND LENGTH OF SERVICE, COMPLEXITY OF THE ORGANIZATION, NATURE AND SCOPE OF THE PROGRAMS AND SERVICES PROVIDED, INSTITUTIONAL KNOWLEDGE, AND PERFORMANCE, AMONG OTHER THINGS. PERIODIC COMPENSATION STUDIES ARE PERFORMED USING LEADING EMPLOYEE BENEFITS AND COMPENSATION FIRMS OF THE SALARIES AND BENEFITS OF ALL EMPLOYEES INCLUDING THE SENIOR EXECUTIVES OF THE ORGANIZATION. BASED ON THESE STUDIES ADJUSTMENTS ARE MADE TO THE SALARY AND BENEFITS OF ALL EMPLOYEES, INCLUDING THE PRESIDENT, COO, AND CFO TO ENSURE THEIR COMPENSATION IS APPROPRIATE, COMPARABLE AND REASONABLE. A FINANCE AND ADMINISTRATION COMMITTEE REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS FOR SENIOR EXECUTIVES INCLUDING THE PRESIDENT, COO, AND CFO. THE ORGANIZATION HAS TAKEN STEPS TO MAKE SURE THAT ITS COMPENSATION PROCESS MEETS THE REBUTTABLE PRESUMPTION OF REASONABLENESS. Form 990, Part VI, Line 15b Process to establish compensation of other employees PROCESS FOR DETERMINING COMPENSATION: THE PROCESS FOR DETERMINING COMPENSATION AND BENEFITS OF EMPLOYEES AND OFFICERS IS AN ON-GOING RESPONSIBILITY OF THE HUMAN RESOURCES DEPARTMENT. A BROAD RANGE OF FACTORS ARE CONSIDERED WHEN REVIEWING COMPENSATION AND BENEFITS INCLUDING BUDGET, NUMBER OF EMPLOYEES, POSITION, EXPERIENCE REQUIRED, SCOPE OF RESPONSIBILITIES, EXPERIENCE AND LENGTH OF SERVICE, COMPLEXITY OF THE ORGANIZATION, NATURE AND SCOPE OF THE PROGRAMS AND SERVICES PROVIDED, INSTITUTIONAL KNOWLEDGE, AND PERFORMANCE, AMONG OTHER THINGS. PERIODIC COMPENSATION STUDIES ARE PERFORMED USING LEADING EMPLOYEE BENEFITS AND COMPENSATION FIRMS OF THE SALARIES AND BENEFITS OF ALL EMPLOYEES INCLUDING THE SENIOR EXECUTIVES OF THE ORGANIZATION. BASED ON THESE STUDIES ADJUSTMENTS ARE MADE TO THE SALARY AND BENEFITS OF ALL EMPLOYEES, INCLUDING THE PRESIDENT, COO, AND CFO TO ENSURE THEIR COMPENSATION IS APPROPRIATE, COMPARABLE AND REASONABLE. A FINANCE AND ADMINISTRATION COMMITTEE REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS FOR SENIOR EXECUTIVES INCLUDING THE PRESIDENT, COO, AND CFO. THE ORGANIZATION HAS TAKEN STEPS TO MAKE SURE THAT ITS COMPENSATION PROCESS MEETS THE REBUTTABLE PRESUMPTION OF REASONABLENESS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BYLAWS) ARE MAILED UPON REQUEST. FINANCIAL STATEMENTS FOR THE MOST RECENT THREE YEARS ARE MAILED UPON REQUEST AND THE CURRENT YEAR FINANCIAL STATEMENT IS INCLUDED IN AN ANNUAL REPORT WHICH IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE 990 FORMS FOR THE MOST RECENT THREE YEARS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN POST RETIREMENT LIAB. - 10816; CHANGE IN UNITRUST AGREEMENT - 5855; LOSS ON UNCOLLECTIBLE PLEDGE - -150000;