2025-10-31T13:02:29-05:00 2024-12-31 411360831 OLSEN THIELEN & CO LTD 2675 LONG LAKE ROAD ROSEVILLE MN 551131117 990 2024-01-01 410795254 THE ARC MINNESOTA INC ARCM 9529200855 641 FAIRVIEW AVE N 195 ST PAUL MN 55104 NAVEH ELDAR CEO 9529200855 2025-10-03 1 1 RYAN VETTRUS CPA P01243596 6514834521 2024 2025-03-06 01:10:19Z NAVEH ELDAR 641 FAIRVIEW AVE N 195 ST PAUL MN 55104 13380346 0 X WWW.ARCMINNESOTA.ORG X 1948 MN THE ARC MINNESOTA PROMOTES AND PROTECTS THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, ACTIVELY SUPPORTING THEM AND THEIR FAMILIES IN A LIFETIME OF FULL INCLUSION AND PARTICIPATION IN THEIR COMMUNITIES. 19 19 249 14000 0 0 2738440 2771496 2940124 2803690 74581 258475 5464332 5520404 11217477 11354065 1025445 928911 0 0 6774967 6498153 22000 0 434976 3731000 3761103 11553412 11188167 -335935 165898 9605308 9413484 4293863 3770347 5311445 5643137 X THE ARC MINNESOTA PROMOTES AND PROTECTS THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, ACTIVELY SUPPORTING THEM AND THEIR FAMILIES IN A LIFETIME OF FULL INCLUSION AND PARTICIPATION IN THEIR COMMUNITIES. 0 0 2786522 750852 2380648 PUBLIC POLICY AND SYSTEMS ADVOCACY: SEE SCHEDULE O 1121095 178059 408505 INDIVIDUAL ADVOCACY AND SUPPORT: SEE SCHEDULE O 5750432 0 14537 PLANNING SERVICES AND PUBLIC ENGAGEMENT: SEE SCHEDULE O 9658049 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 387 0 1 249 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN X X THE ORGANIZATION 9529200855 641 FAIRVIEW AVE N 195 ST PAUL MN 55104 JESSICA THOMPSON CHIEF FINANCIAL OFFICER/INTERIM CEO 40.00 X 152477 0 38805 DUSTIN SMITH CHIEF HUMAN RESOURCES OFFICER 40.00 X 111631 0 5582 ANDREA ZUBER CHIEF EXECUTIVE OFFICER THRU JUNE 40.00 X 106750 0 5337 NAVEH ELDAR CHIEF EXECUTIVE OFFICER BEG' SEPTEMBER 40.00 X 58579 0 1527 MAREN CHRISTENSON HOFER CO-CHAIR 1.00 X X 0 0 0 POPPY SUNDQUIST CO-CHAIR 1.00 X X 0 0 0 MAURICE BLANKS VICE-CHAIR 1.00 X X 0 0 0 JULIE PEIRSON TREASURER 1.00 X X 0 0 0 ROY ADAMS SECRETARY 1.00 X X 0 0 0 JON ALEXANDER DIRECTOR 1.00 X 0 0 0 TIM ALLEN DIRECTOR 1.00 X 0 0 0 MIKE ANDERSON DIRECTOR 1.00 X 0 0 0 STEPHEN ASTRUP DIRECTOR 1.00 X 0 0 0 NATHAN BAUER DIRECTOR 1.00 X 0 0 0 BRYAN BOYCE DIRECTOR 1.00 X 0 0 0 JULES EDWARDS DIRECTOR 1.00 X 0 0 0 DUPREE EDWARDS DIRECTOR 1.00 X 0 0 0 NANCY FITZSIMONS DIRECTOR 1.00 X 0 0 0 RACHEL FREEMAN DIRECTOR 1.00 X 0 0 0 MUNEER KARCHER-RAMOS DIRECTOR 1.00 X 0 0 0 LYNN KLABER DIRECTOR 1.00 X 0 0 0 MARY LIDDICOAT DIRECTOR 1.00 X 0 0 0 BRETT NELSON DIRECTOR 1.00 X 0 0 0 PEGGY O'TOOLE-MARTIN DIRECTOR 1.00 X 0 0 0 NATHAN SCOTT DIRECTOR 1.00 X 0 0 0 429437 0 51251 3 0 1 0 KORN FERRY PO BOX 1450 MINNEAPOLIS MN 55485 PROFESSIONAL SERVICES 104706 1 22773 815 300276 2447632 1737427 2771496 STATE CONTRACTS 900099 2624420 2624420 PROGRAM SERVICE FEES 900099 173270 173270 CHAPTER FAIR SHARE FEE 900099 6000 6000 2803690 205092 205092 53383 0 53383 53383 53383 486983 300276 309842 177141 177141 7059702 1716439 5343263 5343263 11354065 2803690 0 5778879 109975 109975 818936 818936 363476 315544 32096 15836 4979941 4330458 434905 214578 103998 89234 9886 4878 511855 439192 48656 24007 538883 481796 38226 18861 17801 17801 52665 52665 29008 29008 615639 287408 275963 52268 16017 15612 405 162129 136934 13674 11521 1826901 1777429 33127 16345 91792 51091 15959 24742 132709 120532 8154 4023 101083 95553 3703 1827 EQUIPMENT & MAINTENANCE 294602 243844 17810 32948 FINANCIAL CHARGES AND O 221871 173793 48078 SUPPLIES 158855 145133 1074 12648 STAFF DEVELOPMENT 32688 18242 14357 89 7343 7343 11188167 9658049 1095142 434976 723278 821953 173269 239039 525037 369995 56800 30225 124888 116955 355030 300006 2516583 2053937 513739 462646 3491815 3758661 3641452 3314004 9605308 9413484 575160 527518 227395 193390 168447 140586 3322861 2908853 4293863 3770347 X 4637255 5044345 674190 598792 5311445 5643137 9605308 9413484 165898 165794 0 X X 0 1 X 1 0 X 4453430 5458495 2896264 2738440 2711496 18258125 1543963 1660566 2019356 2940127 2803690 10967702 5997393 7119061 4915620 5678567 5515186 29225827 121408 7869 78226 172508 96137 476148 1297478 941602 1372012 2378692 2567217 8557001 1418886 949471 1450238 2551200 2663354 9033149 20192678 58890 53805 81557 65958 205092 465302 58890 53805 81557 65958 205092 465302 6056283 7172866 4997177 5744525 5720278 29691129 0.68010 0.72360 0.01570 0.01370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8461 1489 9950 11178217 11188167 709408 177352 0 0 632190 679420 727671 709408 2748689 4123034 19321 8785 9989 9950 48045 158048 169855 181918 177352 687173 1030760 14298 8159 7500 8461 38418 PART I-A, LINE 1: THE ORGANIZATION EDUCATES PEOPLE ON PENDING LEGISLATION, AND ENCOURAGES CONSTITUENTS TO CONTACT THEIR POLICYMAKERS THROUGH DAY AT THE CAPITOL EVENTS, TELLING THEIR STORIES THROUGH VERBAL AND WRITTEN TESTIMONY, AND RESPONDING TO ACTION ALERTS. THE ORGANIZATION DIRECTLY LOBBIES MEMBERS OF THE MINNESOTA STATE LEGISLATURE IN REGARD TO BILLS OF INTEREST TO PEOPLE WHO HAVE INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 532802 55191 16550 571443 520259 34102 21559 532802 689469 -153084 16070 520315 531927 188120 15307 704740 393404 26569 15326 404647 0.00000 0.56033 0.43967 0 0 2516583 2053937 462646 462646 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 571443 DEPOSITS AND OTHER ASSETS 42690 RIGHT-OF-USE ASSETS 2699871 3314004 LEASE OBLIGATIONS 2908853 2908853 X 6210536 165794 165794 6044742 29008 5280315 5309323 11354065 5878844 0 5878844 29008 5280315 5309323 11188167 PART V, LINE 4: THE QUASI ENDOWMENT FUNDS ARE INTENDED TO PROVIDE GENERAL OPERATING FUNDS DURING PERIODS OF LOWER FUNDING, AS WELL AS PROVIDE FUNDS FOR FUTURE PROGRAM DEVELOPMENT AND IMPLEMENTATION IN LINE WITH THE STRATEGIC GOALS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THEREFORE, THE STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES BUT IS SUBJECT TO INCOME TAX ON NET UNRELATED BUSINESS INCOME. THE ORGANIZATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ORGANIZATION HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: VALUE VILLAGE EXPENSES REPORTED NET OF REVENUES ON AUDIT 5,280,315. PART XII, LINE 4B - OTHER ADJUSTMENTS: VALUE VILLAGE EXPENSES REPORTED NET OF REVENUES ON AUDIT 5,280,315. GALA 719498 300276 419222 218919 1522 89400 GOLF TOURNAMENT 66221 66221 1 1539 1539 787258 300276 486982 218919 1522 89400 309841 177141 1 ST CLOUD AREA SCHOOL DISTRICT 742 1201 2ND STREET SOUTH WAITE PARK MN 56387 416003926 501(C)3 10030 0 INCLUSION INITIATIVE 1 0 HOUSING ASSISTANCE 539 640977 MICROGRANTS 209 172359 DONOR-FUNDED GRANTS 28 5600 PART I, LINE 2: HOUSING ASSISTANCE - IN MOST CASES THE FUNDS ARE PAID DIRECTLY TO LANDLORDS, MOVING COMPANIES AND OTHERS WHO PROVIDE HOUSING ASSISTANCE TO INDIVIDUAL GRANTEES. MICROGRANTS - IN MOST CASES, THE FUNDS ARE USED FOR THE PURCHASE OF GOODS AND SERVICES ON BEHALF OF THE INDIVIDUAL GRANTEES. DONOR FUNDED GRANTS - IN MOST CASES, SMALL AMOUNTS ARE USED TO PURCHASE GOODS AND SERVICES ON BEHALF OF INDIVIDUALS WHO APPLY FOR GRANTS THAT CAN SUPPORT THEIR COMMUNITY INCLUSION GOALS. X 0 0 0 0 0 0 0 0 0 JESSICA THOMPSON CHIEF FINANCIAL OFFICER/INTERIM CEO 152477 0 0 0 0 0 3050 0 35755 0 191282 0 0 0 X 1628802 FMV X AUCTION ITEMS 70 108625 0 0 1 1 PART I, LINE 32B: A THIRD PARTY RECEIVES AND PROCESSES AUTOS DONATED FOR THE BENEFIT OF ARC. THE THIRD PARTY RECEIVES THE AUTOS, PROCESSES ALL PAPERWORK, AND PROVIDES RECEIPT DOCUMENTATION FOR THE DONORS. THE CASH RECEIVED BY ARC RELATED TO THIS ACTIVITY IS REPORTED IN CASH CONTRIBUTIONS. FORM 990, PART III, LINE 4A PUBLIC POLICY AND SYSTEMS ADVOCACY: THROUGH ITS LEGISLATIVE ENDEAVORS AND GRASSROOTS ENGAGEMENT, THE ARC MINNESOTA STRIVES TO INFLUENCE AND REFORM PUBLIC POLICY AND INVESTMENT ON MATTERS THAT IMPACT INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR COMMUNITIES ACROSS MINNESOTA. ITS BIPARTISAN INITIATIVES INCLUDED DISABILITY ADVOCACY DAY, CAPITAL CONNECTOR TEAM MEETINGS AND VOTER ENGAGEMENT ACTIVITIES. IN 2024, THESE EFFORTS REACHED OVER ONE THOUSAND PARTICIPANTS. THE ARC MINNESOTA SUPPORTS PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THROUGH A VARIETY OF HOUSING PROGRAMS INCLUDING HOUSING ACCESS, CRISIS HOUSING ASSISTANCE, AND ALTERNATIVE CARE DISCRETIONARY SERVICES. IN 2024, THE ARC MINNESOTA HELPED OVER 200 PEOPLE WITH DISABILITIES FIND AND MOVE INTO HOMES OF THEIR CHOICE. 17 OLDER QUALIFIED PARTICIPANTS MOVED INTO HOMES WITHIN THEIR DESIRED COMMUNITIES. ADDITIONALLY, SHORT-TERM FUNDING WAS AWARDED TO 245 INDIVIDUALS NEEDING HOUSING SUPPORT DURING TREATMENT FOR SERIOUS MENTAL ILLNESS. THIS PROGRAM GREW SIGNIFICANTLY IN 2024 WITH AN INCREASE IN APPLICATIONS OF 24.3% OVER 2023. THROUGH ITS PARTNERSHIPS WITH THE STATE OF MINNESOTA AND THE UNIVERSITY OF MINNESOTA, THE ARC MINNESOTA SUPPORTS NUMEROUS PROGRAMS SERVING THE NEEDS OF THE INTELLECTUAL AND DEVELOPMENTAL DISABILITY COMMUNITIES. THESE PROGRAMS PROVIDE A VARIETY OF TRAININGS, EVENTS, MENTORING, AND RESOURCES TO SUPPORT INDIVIDUALS WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES IN THEIR GOALS TO GAIN GREATER INDEPENDENCE, ACCESSIBILITY, HOUSING, AND EMPLOYMENT. FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE: INDIVIDUAL ADVOCACY AND SUPPORT: IN 2024, THE ADVOCACY AND COMMUNITY ENGAGEMENT TEAM HOSTED OR PARTICIPATED IN 195 EVENTS THAT REACHED NEARLY 8,180 PEOPLE STATEWIDE. IN DOING SO, THE ARC MINNESOTA SUPPORTED 49 SELF-ADVOCATES IN NEW LEADERSHIP ROLES AND FOSTERED NEW COLLABORATIONS WITH OVER 100 COMMUNITY-BASED ORGANIZATIONS. 100% OF PARTICIPANTS SURVEYED AGREED THAT EVENTS WERE ACCESSIBLE, WELCOMING, AND EQUIPPED THEM WITH TOOLS NEEDED TO TAKE ACTIONS AND MAKE THEIR OWN DECISIONS AND LIFE CHOICES. ADDITIONALLY, PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR TRUSTED SUPPORTERS CAN CALL THE ARC MINNESOTA HELPDESK TO DISCUSS ISSUES AND CONCERNS ABOUT DISABILITY SERVICES. IN 2024, THE HELP DESK ANSWERED 1339 CALLS, SUPPORTED INDIVIDUALS FROM 79 COUNTIES, AND MADE 143 INTERNAL REFERRALS TO OTHER ARC PROGRAMS & SERVICES. THE ARC MINNESOTA WORKS WITH DISABLED LEADERS TO PROMOTE HUMAN RIGHTS AND DISABILITY JUSTICE. THROUGH SELF-ADVOCACY GROUPS AND EVENTS, THE PROGRAM BUILDS CONNECTIONS, SUPPORTS LEADERSHIP DEVELOPMENT, AND EMPOWERS THE IDD COMMUNITY TO DRIVE SYSTEMS CHANGE AND INCLUSION. IN 2024, AN ESTIMATED 1,124 SELF-ADVOCATES AND SUPPORTERS WERE INVOLVED IN SELF-ADVOCACY EVENTS AND CLASSES. THE ARC HOSTED OVER 200 SELF-ADVOCACY MEETINGS, EVENTS, AND TRAININGS ACROSS ALL SUPPORTED REGIONS. 100% OF MATERIALS, RESOURCES, TRAININGS, EDUCATIONAL EVENTS WERE CO-CREATED WITH PEOPLE WHO HAVE DISABILITIES. FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE: PLANNING SERVICES AND PUBLIC ENGAGEMENT: THROUGH ITS WEBSITE, SOCIAL MEDIA PRESENCE, AND VOLUNTEER PROGRAMS, THE ARC MINNESOTA ENGAGES AND EDUCATES THE COMMUNITY IN ITS MISSION TO CREATE LASTING CHANGE FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THOSE WHO SUPPORT THEM. THE THREE ARC VALUE VILLAGE THRIFT STORES GENERATE VITAL REVENUES FOR THE ARC MINNESOTA WHILE ALSO PROVIDING EMPLOYMENT OPPORTUNITIES AND CREATIVE COMMUNITY OUTREACH EVENTS, SEVERAL OF WHICH WERE FEATURED ON FOX9 AND MINNESOTA LIVE. IN 2024, OVER 14,000 VOLUNTEERS PROVIDED OVER 50,000 VOLUNTEER HOURS ACROSS STORES AND AGENCY-WIDE INITIATIVES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS KNOWN AS LOCAL CHAPTERS IN ACCORDANCE WITH ITS BYLAWS. A LOCAL CHAPTER MUST MEET THE FOLLOWING QUALIFICATIONS AND REQUIREMENTS IN ORDER TO BE A LOCAL CHAPTER OF THIS ORGANIZATION. - THE LOCAL CHAPTER'S PURPOSE IS, AT LEAST IN SUBSTANTIAL PART, TO ADDRESS THE NEEDS, ISSUES AND CONCERNS OF PEOPLE WITH I/DD AND THEIR FAMILIES. - THE LOCAL CHAPTER HAS EXEMPT STATUS UNDER SECTION 501 OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR SUCCESSOR PROVISIONS, OR HAS APPLIED FOR SUCH STATUS. - THE LOCAL CHAPTER PLEDGES TO ADVANCE AND UPHOLD, AND STRIVES TO CONDUCT ITS OPERATIONS IN A MANNER CONSISTENT WITH THE MISSION, CORE VALUES AND GUIDING PRINCIPLES, POSITION STATEMENTS AND PUBLIC POLICY AGENDA OF THE CORPORATION AS THEY EXIST AND MAY, IN ACCORDANCE WITH THE PROCESS DESCRIBED IN THESE BYLAWS, BE REVISED FROM TIME TO TIME. - THE LOCAL CHAPTER MEANINGFULLY INVOLVES PARENTS AND FAMILY MEMBERS OF PEOPLE WITH I/DD, AND INDIVIDUALS WITH I/DD, IN LEADING AND GUIDING THE CHAPTER. - THE LOCAL CHAPTER HAS APPLIED FOR AND BEEN ACCEPTED INTO MEMBERSHIP UNDER THE ARC MINNESOTA INC. 41-0795254 PROCEDURES ESTABLISHED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION. - THE LOCAL CHAPTER PAYS AFFILIATION FEES IN ACCORDANCE WITH THE FEE SCHEDULE ESTABLISHED BY THE BOARD OF DIRECTORS OF THE CORPORATION IN THE MANNER DESCRIBED BY THE ORGANIZATION'S BYLAWS. - THE LOCAL CHAPTER PROMINENTLY IDENTIFIES ITSELF TO THE PUBLIC AS A CHAPTER OF THE ARC MINNESOTA AND THE ARC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION MAY BE NONPROFIT CORPORATIONS THAT MEET THE QUALIFICATIONS AND REQUIREMENTS TO BE AN AFFILIATED LOCAL CHAPTER OF THE ORGANIZATION AS SET FORTH IN THE BYLAWS. THE MEMBERS VOTE ON THE SLATE OF MEMBERS OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MUST APPROVE ANY CHANGES TO THE BYLAWS THAT RELATE TO THE DEFINITION OF THE QUORUM FOR MEMBER VOTES, OR CHANGES TO BOARD TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE DETAIL OF FORM 990 AT A FINANCE COMMITTEE MEETING. A COPY IS THEN PRESENTED TO THE MEMBERS OF THE BOARD OF DIRECTORS WITH A SUMMARY PRESENTATION AT A BOARD MEETING PRIOR TO FILING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION FOLLOWS PROCEDURES DETAILED IN ITS BOARD POLICY MANUAL AND ADDRESSES POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. THE POLICY IS INTENDED TO COMPLY WITH THE PROCEDURE PRESCRIBED IN MINNESOTA STATUTES, SECTION 317A 255, GOVERNING CONFLICTS OF INTEREST FOR DIRECTORS OF NON PROFIT CORPORATIONS. THE POLICY COVERS THE FOLLOWING INDIVIDUALS (INTERESTED PERSONS): - BOARD MEMBERS - STAFF - MEMBERS OF A COMMITTEE OR TASK FORCE. A POTENTIAL OR ACTUAL CONFLICT OF INTEREST OCCURS WHEN A PERSON IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A PERSONAL GAIN FOR THE INDIVIDUAL OR AN IMMEDIATE FAMILY MEMBER (I.E. SPOUSE, DOMESTIC PARTNER, OR SIGNIFICANT OTHER, CHILDREN, PARENTS, SIBLINGS) AS A RESULT OF THE ARC'S BUSINESS DEALINGS. AN INTERESTED PERSON MUST DISCLOSE TO THE BOARD MEMBERS IF A POTENTIAL CONFLICT OF INTEREST EXISTS. AFTER AN INTERESTED PERSON DISCLOSES THE POTENTIAL CONFLICT OF INTEREST, THE OTHER BOARD MEMBERS WILL DETERMINE IF A CONFLICT OF INTEREST EXISTS. THE BOARD WILL ALSO DECIDE HOW TO MOVE FORWARD. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD WILL HOLD A VOTE REGARDING THE CONFLICT OF INTEREST ACTIVITY. THE INTERESTED PERSON WILL NOT BE ALLOWED TO VOTE ON THIS PROCESS, NOR WILL THEY BE ABLE TO DISCUSS WITH THE OTHER BOARD MEMBERS REGARDING THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IDENTIFIES DISQUALIFIED PERSONS FOR THE PURPOSE OF OBTAINING COMPARATIVE COMPENSATION FOR THOSE POSITIONS. THE COMMITTEE REVIEWS AND APPROVES APPROPRIATE STRATEGIES AND PROCESSES FOR THE ARC MINNESOTA'S POLICIES AND PRACTICES REGARDING COMPENSATION OF DISQUALIFIED PERSONS. THE COMMITTEE CONSIDERS THE REASONABLENESS AND APPROPRIATENESS OF COMPENSATION AND BENEFITS IN RELATION TO THE MARKETPLACE AND COMPARATIVE DATA. THE RECOMMENDATIONS OF THE COMMITTEE ARE FORWARDED TO THE FULL BOARD FOR APPROVAL. MANAGEMENT OBTAINS MARKET BENCHMARKS OF COMPARABLE SALARIES FOR ALL OFFICERS AND KEY EMPLOYEES NOT REVIEWED BY THE COMPENSATION COMMITTEE. THIS DATA IS USED TO SET BASELINE SALARIES AND ANY SIGNIFICANT INCREASES. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL AUDIT REPORT, THE ANNUAL OPERATING BUDGET AND FORM 990 ARE POSTED ON THE AGENCY WEBSITE. IN ADDITION, A COPY WILL BE MADE AVAILABLE UPON REQUEST. OTHER GOVERNING DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.