2025-12-11T14:45:02-06:00 2025-06-30 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 317 FORT COLLINS CO 80525 990 2024-07-01 840454115 EMERGENCY FAMILY ASSISTANCE ASSOCIATION EMER 3039517671 1575 YARMOUTH AVE BOULDER CO 80304 DEBBIE POPE EXECUTIVE DIRECTOR 3039517671 2025-11-14 1 0 KELSIE BOYLE CPA P01833050 9702237855 2024 2025-03-06 01:10:19Z DEBBIE POPE 1575 YARMOUTH AVE BOULDER CO 80304 12840390 0 X WWW.EFAA.ORG X 1962 CO EFAA HELPS THOSE IN BOULDER COUNTY WHOSE IMMEDIATE NEEDS FOR FOOD, SHELTER, AND OTHER BASIC NECESSITIES CANNOT BE ADEQUATELY MET BY OTHER MEANS, AND SUPPORTS THEIR EFFORTS TOWARD FINANCIAL STABILITY AND SELF-SUFFICIENCY. 17 17 46 589 0 0 12937035 11606171 237572 263705 212286 912221 -1989 -9079 13384904 12773018 5971050 5102486 0 0 3188915 3232959 0 0 733804 1698239 1798295 10858204 10133740 2526700 2639278 16933987 19261730 353247 370689 16580740 18891041 X EFAA HELPS THOSE IN OUR COMMUNITY WHOSE IMMEDIATE NEEDS FOR FOOD, SHELTER, AND OTHER BASIC NECESSITIES CANNOT ADEQUATELY BE MET BY OTHER MEANS, AND SUPPORTS THEIR EFFORTS TOWARD FINANCIAL STABILITY AND SELF SUFFICIENCY. 0 0 6753217 5076193 THE BASIC NEEDS PROGRAM PROVIDES VARIOUS TYPES OF ASSISTANCE TO LOW INCOME HOUSEHOLDS IN BOULDER COUNTY WHO ARE UNABLE TO MEET THEIR BASIC NEEDS. OUR TARGET POPULATIONS ARE LOW-INCOME FAMILIES, SENIORS, AND PEOPLE WITH DISABILITIES. OUR PARTICIPANT'S YEARLY AVERAGE HOUSEHOLD INCOME IS APPROXIMATELY $15,338 FOR HOUSEHOLDS WITHOUT CHILDREN, AND $20,704 FOR FAMILIES WITH CHILDREN. PEOPLE NEEDING HELP ARE INTERVIEWED BY RESOURCE NAVIGATORS TO ASSESS THEIR WHOLE SITUATION, INCLUDING FINANCIAL NEEDS, FOOD INSECURITY, MEDICAL INSURANCE, ACCESS TO BENEFITS, CHILDREN'S NEEDS, ETC. IN FY 2025 OUR RESOURCE NAVIGATORS AND VOLUNTEERS CONDUCTED FACE-TO-FACE INTERVIEWS WITH FAMILIES NEEDING FINANCIAL HELP AND 3,104 HOUSEHOLDS WERE SERVED REPRESENTING 7,921 INDIVIDUALS, INCLUDING 2,778 CHILDREN. FINANCIAL AND BUDGET COUNSELING IS PROVIDED, IN ADDITION TO ASSESSING THE APPROPRIATENESS OF EFAA'S ASSISTANCE. EFAA IS ABLE TO DIRECTLY PROVIDE FOOD THROUGH OUR FOOD BANK AND FINANCIAL ASSISTANCE TO PAY RENT, DEPOSITS, UTILITIES, TRANSPORTATION COSTS, EMERGENCY HOTEL STAYS, MINOR MEDICAL EXPENSES, ETC. EFAA REFERRALS ARE MADE FOR LONGER TERM ASSISTANCE TO GOVERNMENT PROGRAMS OR TO OTHER NON-PROFIT AGENCIES, AS APPROPRIATE. IN FY 2025, EFAA PROVIDED $2,833,601 IN DIRECT FINANCIAL ASSISTANCE FOR RENT, DEPOSITS, UTILITIES, TRANSPORTATION, EMERGENCY HOTEL SHELTER, MINOR MEDICAL AND DENTAL NEEDS, EYEGLASSES, ETC, THROUGH OUR BASIC NEEDS PROGRAM. IN ADDITION, OUR FOOD BANK DISTRIBUTED 1,358,944 POUNDS OF FOOD VALUED AT $2,677,120. 1802664 6291 263705 EFAA'S SHORT-TERM AND TRANSITIONAL HOUSING PROGRAMS PROVIDE HOMELESS FAMILIES IN BOULDER COUNTY WITH A SAFE PLACE TO LIVE AND RESOURCE NAVIGATION SUPPORT IN THEIR EFFORTS TO ATTAIN FINANCIAL STABILITY AND SELF-SUFFICIENCY. THE FAMILIES IN OUR SHORT-TERM HOUSING PROGRAM ARE HOUSED IN EFAA APARTMENTS RENT FREE FOR UP TO FOUR MONTHS. DURING THEIR STAY, EFAA PROVIDES INTENSIVE RESOURCE NAVIGATION, GOAL SETTING, SAVINGS PLANS AND MOST LIVING EXPENSES, INCLUDING HOUSEHOLD ITEMS, FOOD, AND TRANSPORTATION. FAMILIES SAVE THEIR INCOMES SO WHEN THEY LEAVE THE PROGRAM, THEY HAVE ACCUMULATED SAVINGS WHICH THEY USE TO SECURE LONG-TERM, AFFORDABLE HOUSING. FAMILIES IN OUR TRANSITIONAL HOUSING PROGRAM ARE HOUSED IN OUR APARTMENTS FOR UP TO ELEVEN MONTHS, PAY NOMINAL RENT AND ARE REQUIRED TO WORK WITH A RESOURCE NAVIGATOR TO ACHIEVE SELF-IDENTIFIED GOALS (INCREASED INCOME, EDUCATION, JOB TRAINING, ETC.). MOST OF THE FAMILIES IN OUR TRANSITIONAL PROGRAM STARTED IN OUR SHORT-TERM PROGRAM. IDEALLY, WHEN THEY MOVE OUT, THEY HAVE ACCUMULATED ADEQUATE SAVINGS TO SECURE LONG-TERM HOUSING, THEIR FAMILIES HAVE STABILIZED, HAVE INCREASED THEIR EARNINGS ABILITY AND HAVE EXPERIENCED SUCCESS AT BEING GOOD TENANTS. EFAA HAS 64 UNITS FOR THESE PROGRAMS IN BOULDER, LAFAYETTE, LONGMONT, LOUISVILLE, AND NEDERLAND. IN FY 2025, WE PROVIDED HOUSING TO 95 UNDUPLICATED HOUSEHOLDS REPRESENTING 381 INDIVIDUALS (INCLUDING 204 CHILDREN) AND 90% OF FAMILIES WHO EXITED EFAA'S HOUSING PROGRAMS WERE SUCCESSFUL IN MOVING INTO AFFORDABLE, LONG-TERM HOUSING. IN FY 2025, EFAA PROVIDED $6,291 IN DIRECT FINANCIAL ASSISTANCE FOR RENT, DEPOSITS, UTILITIES, TRANSPORTATION, MINOR MEDICAL AND DENTAL NEEDS, EYEGLASSES, ETC, THROUGH OUR SHORT-TERM AND TRANSITIONAL HOUSING PROGRAMS. 222259 20002 FAMILIES, AND ESPECIALLY CHILDREN, RESIDING IN EFAA'S HOUSING ARE CONTINUALLY ASSESSED FOR UNMET NEEDS DURING THEIR STAY. IN ADDITION TO THEIR GENERAL FAMILY NEEDS, CHILDREN ARE PROVIDED TARGETED PROGRAM OPPORTUNITIES SUCH AS AFTER SCHOOL ACTIVITIES AND HOMEWORK HELP. THE GOAL OF THE FAMILY STRENGTHENING PROGRAM IS TO MAKE SURE THAT THE NEEDS OF THE CHILDREN IN OUR HOUSING ARE BEING MET DURING THEIR STAY WITH US AND ENSURING THAT THE CHILDREN'S HOME LIFE, EDUCATION, AND HEALTH ARE STABLE AND PROGRESSING. THE PROGRAM SEEKS TO STOP THE CYCLE OF HOMELESSNESS BY EDUCATING OUR FAMILIES ON HOW TO PROMOTE A HEALTHY AND STABLE LIFESTYLE FOR PARENTS AND THEIR CHILDREN. EFAA WORKS CLOSELY WITH THE SCHOOL DISTRICTS AND TEACHERS TO MAKE SURE THE CHILDREN ARE ATTENDING SCHOOL, RECEIVING FREE LUNCH, GETTING PROGRAM FEES WAIVED, FREE TRANSPORTATION TO THEIR SCHOOL OF ORIGIN, ETC. IN ADDITION, WE WORK WITH PARENTS TO ENCOURAGE THEIR ACTIVE ENGAGEMENT WITH THEIR CHILDREN'S SCHOOL AND TEACHER, WHICH RESEARCH SHOWS IS CRUCIAL IN IMPROVING CHILDREN'S ACHIEVEMENT LEVELS. ALSO, EDUCATIONAL AND FUN PRESENTATIONS ARE BROUGHT TO OUR HOUSING SITES FROM MUSEUMS AND OTHER ORGANIZATONS. FAMILIES ARE PROVIDED FREE TICKETS TO MUSEUMS, LIVE PERFORMANCES, SPORTING EVENTS AND LOCAL EVENTS, IN ORDER TO PROVIDE ENRICHMENT NOT GENERALLY AVAILABLE TO HOMELESS FAMILIES. IN FY 2025, SPECIALIZED CASE MANAGEMENT SERVICES WERE AVAILABLE TO 204 CHILDREN RESIDING IN EFAA HOUSING. IN FY 2025, EFAA PROVIDED $21,185 IN DIRECT FINANCIAL ASSISTANCE FOR SUMMER AND HOLIDAY CAMPS. 163150 EFAA'S STRATEGIC EDUCATION AND COMMUNITY OUTREACH PROGRAM AIMS TO INCREASE COMMUNITY AWARENESS OF KEY ISSUES FACING LOWER-INCOME RESIDENTS, INFLUENCE PUBLIC POLICIES, INITIATIVES AND LEGISLATION, AND GIVE VOICE TO PARTICIPANTS ON THE ISSUES AFFECTING THEIR LIVES. COMMUNITY OUTREACH EFFORTS PROMOTE KNOWLEDGE ABOUT, AND ACCESS TO, EFAA SERVICES TO VULNERABLE COMMUNITY MEMBERS, CIVIC ORGANIZATIONS, POTENTIAL VOLUNTEERS AND THE GENERAL PUBLIC. IN ADDITION, THIS PROGRAM SUPPORTS EFAA'S PARTICIPANT ADVISORY COMMITTEE (PAC), WHICH IS A SUB-COMMITTEE OF THE BOARD OF DIRECTORS AND IS MADE UP OF PARTICIPANTS THAT UTILIZE EFAA'S PROGRAMS. THE PAC ADVISES STAFF AND THE BOARD ON RECOMMENDATIONS OR ISSUES WITH EFAA'S PROGRAMS FROM A PARTICIPANT PERSPECTIVE. 163150 8941290 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 23 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X X THE ORGANIZATION 3039517671 1575 YARMOUTH AVE BOULDER CO 80304 GARRETT MARSILIO PRESIDENT 3.00 X X 0 0 0 SCOTT REARDON TREASURER 3.00 X X 0 0 0 ERICA HOLWICK SECRETARY 3.00 X X 0 0 0 KEVIN LUFF PRESIDENT ELECT 3.00 X X 0 0 0 JERRY COMER PAST PRESIDENT 3.00 X 0 0 0 BOB WETTERGREN BOARD MEMBER 3.00 X 0 0 0 CARMELA WEBER BOARD MEMBER 3.00 X 0 0 0 JULEE STEPHENSON BOARD MEMBER 3.00 X 0 0 0 LISA BOWEN BOARD MEMBER 3.00 X 0 0 0 MIRIAM GILBERT BOARD MEMBER 3.00 X 0 0 0 VICTOR LEMUS BOARD MEMBER 3.00 X 0 0 0 ALLEN HUNTER BOARD MEMBER 3.00 X 0 0 0 CHRISTINE CASE BOARD MEMBER 3.00 X 0 0 0 CHRISTOPHER WAKEFIELD BOARD MEMBER 3.00 X 0 0 0 PENNY BENNETT BOARD MEMBER 3.00 X 0 0 0 ROBERTO RIVERO BOARD MEMBER 3.00 X 0 0 0 KAREN DONNELLY BOARD MEMBER 3.00 X 0 0 0 JULIE VANDOMELEN EXECUTIVE DIRECTOR 40.00 X 177941 0 13398 PATRICIA KETCHNER CHIEF FINANCIAL OFFICER 40.00 X 102606 0 12513 280547 0 25911 2 0 1 0 0 366463 2336000 8903708 2348375 11606171 RENT FROM CLIENTS/TENANTS 531110 263705 263705 263705 229550 229550 682671 0 682671 682671 682671 58293 366463 67372 -9079 -9079 12773018 263705 0 903142 5102486 5102486 311188 236653 30755 43780 2341375 1761943 254800 324632 53497 42069 3411 8017 304030 239084 19384 45562 222869 178849 11173 32847 1862 1862 21200 21200 41689 41689 187608 142216 24127 21265 168532 168532 207197 154905 13559 38733 203803 197465 3688 2650 10979 9825 200 954 426182 402211 11113 12858 153407 146213 5874 1320 REPAIRS AND MAINTENANCE 247605 237097 8238 2270 SUPPLIES 35915 32780 1877 1258 STAFF DEVELOPMENT 25616 20621 917 4078 MISCELLANEOUS 25055 16564 3626 4865 41645 20309 1153 20183 10133740 8941290 458646 733804 444703 1523487 2950812 3125567 517600 452342 82627 38630 120085 190152 15222826 5723124 8835604 9499702 3982556 4431850 16933987 19261730 294339 309654 20000 18127 38908 42908 353247 370689 X 16102281 18439774 478459 451267 16580740 18891041 16933987 19261730 2639278 -328977 0 X 0 1 X 1 0 X 9754865 8897791 9545468 12937035 11606171 52741330 112430 158500 158500 158500 587930 9867295 9056291 9703968 13095535 11606171 53329260 53329260 240433 238656 369001 446860 229550 1524500 23873 56049 58293 138215 54991975 21908 0.96980 0.96700 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CELEBRATION OF BOULDER SPECIAL EVENT INCOME - SPECIAL EVENT INCOME - 2022 AMOUNT: $ 23,873. 2023 AMOUNT: $ 56,049. 2024 AMOUNT: $ 58,293. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978 1222 2200 9754667 9756867 637843 159461 0 0 456439 615784 637869 637843 2347935 3521903 3321 4262 2084 2200 11867 114110 153946 159467 159461 586984 880476 2176 2756 1120 978 7030 3972943 49685 450093 416896 4055825 3506603 129800 383011 10099 36372 3972943 3129973 166611 242183 32164 3506603 2411062 1020781 -278111 23759 3129973 1744407 387174 358220 60000 18739 2411062 1.00000 1 0 2238768 2238768 12370550 5319115 7051435 594044 384545 209499 19464 19464 0 9499702 DEPOSITS 500 UST STATE UNEMPLOYMENT FUND 49184 INTEREST IN ASSETS HELD BY THE COMMUNITY FOUNDATION SERVING BOULDER COUNTY 4382166 4431850 CLIENT TENANT SECURITY DEPOSITS AND SAVINGS 42908 42908 X 12735329 4000 4000 12731329 41689 41689 12773018 10425028 4000 328977 332977 10092051 41689 41689 10133740 PART V, LINE 4: EFAA HAS TWO ENDOWMENT FUNDS THE ABIGAIL GREER FUND AND THE CENTENNIAL ENDOWMENT. THE ABIGAIL GREER FUND SUPPORTS EFAA'S FAMILY SUPPORT PROGRAM. THE CENTENNIAL ENDOWMENT CAMPAIGN WAS INITIATED IN 2018 TO CELEBRATE EFAA'S 100 YEAR ANNIVERSARY. THE PURPOSE OF THE CENTENNIAL ENDOWMENT FUND (HEREINAFTER REFERRED TO AS THE "FUND") IS TO FULFILL THE MISSION OF EFAA TO HELP THOSE IN OUR COMMUNITY WHOSE IMMEDIATE NEEDS FOR FOOD, SHELTER AND OTHER BASIC NECESSITATES CANNOT BE ADEQUATELY MET BY OTHER MEANS, AND TO SUPPORT THEIR EFFORTS TOWARD FINANCIAL STABILITY OR SELF-SUFFICIENCY. THE INTENT OF THE FUND IS TO PROVIDE A FLEXIBLE RESOURCE TO SERVE AS THE SAFETY-NET AND TO ENSURE EFAA CAN SEIZE OPPORTUNITIES TO IMPROVE THE LONG-TERM OUTCOMES OF FAMILIES LIVING IN POVERTY. AS AN ENDOWMENT, THE FUND IS SET UP TO PROTECT THE MAJORITY OF GIFTS IN PERPETUITY, WHILE ALSO ENSURING ACCESS TO A MEANINGFUL SUM OF THE FUNDS TO DELIVER ON EFAA'S MISSION IN TIMES OF DISTINCT NEED. EFAA WILL INVEST ON AN ONGOING BASIS IN THE FUND'S GROWTH THROUGH A COMBINATION OF CAREFUL INVESTMENT, FUNDRAISING ACTIVITY, AND FINANCIAL POLICIES. PART X, LINE 2: EFAA UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO EFAA, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME AND TO THE MAINTENANCE OF ITS TAX EXEMPT STATUS. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INVESTMENTS FARM TO TABLE EVENT 349568 296611 52957 34259 10730 10628 FRIEND FEST 75188 69852 5336 2200 1000 8555 424756 366463 58293 36459 11730 19183 67372 -9079 1 DIRECT ASSISTANCE 5342 2242592 COST EFAA'S CONTRIBUTIONS OF FOOD FROM THE FOOD BANK, PROVIDED AT NO COST DIRECT FINANCIAL ASSISTANCE - FURNITURE; EFAA PAYS TO PURCHASE FURNITURE (PRIMARILY MATTRESSES) FOR PARTICIPANTS WHO ARE MOVING INTO EFAA'S HOUSING, AND FOR OTHER PARTICIPANTS WHO NEED FURNITURE THROUGH OUR BASIC NEEDS PROGRAM. 75 3619 COST DIRECT FINANCIAL ASSISTANCE - MISCELLANEOUS; EFAA PAYS DIRECTLY TO VENDORS FOR EXPENSES SUCH AS CLOTHING, FURNITURE, CHILD CARE AND SUPPLIES ON BEHALF OF CLIENTS WHO NEED FINANCIAL ASSISTANCE. 168 25486 COST DIRECT FINANCIAL ASSISTANCE - CHILDCARE; EFAA PAYS TO SEND CHILDREN WHO LIVE IN EFAA'S HOUSING TO SUMMER AND HOLIDAY CAMPS. 87 21185 COST DIRECT FINANCIAL ASSISTANCE EMERGENCY SHELTER; EFAA PAYS FOR HOTEL ROOMS FOR EMERGENCY HOUSING FOR FAMILIES THAT ARE HOMELESS. 172 49164 COST DIRECT FINANCIAL ASSISTANCE TRANSPORTATION; EFAA PAYS FOR GAS AND BUS TICKETS FOR CLIENTS WHO NEED FINANCIAL ASSISTANCE. 266 51286 COST DIRECT FINANCIAL ASSISTANCE - UTILITIES; EFAA DIRECTLY PAYS UTILITY COMPANIES FOR GAS, ELECTRIC AND OTHER UTILITIES ON BEHALF OF CLIENTS WHO NEED FINANCIAL ASSISTANCE. 1388 44654 COST DIRECT FINANCIAL ASSISTANCE - MEDICAL; EFAA PAYS DIRECTLY TO VENDORS FOR DOCTOR VISITS, PRESCRIPTION DRUGS, EYEGLASSES, ETC., ON BEHALF OF CLIENTS WHO NEED FINANCIAL ASSISTANCE. 491 84794 COST DIRECT FINANCIAL ASSISTANCE - RENT AND RENTAL DEPOSITS: EFAA DIRECTLY PAYS RENT, RENTAL DEPOSITS OR MORTGAGE PAYMENTS TO LANDLORDS AND MORTGAGE COMPANIES ON BEHALF OF CLIENTS WHO NEED FINANCIAL ASSISTANCE. 3489 2169857 COST DIRECT FINANCIAL ASSISTANCE - RENT AND RENTAL DEPOSITS: EFAA DIRECTLY PAYS RENT, RENTAL DEPOSITS OR MORTGAGE PAYMENTS TO LANDLORDS AND MORTGAGE COMPANIES ON BEHALF OF CLIENTS WHO NEED FINANCIAL ASSISTANCE. 800 409849 COST PART I, LINE 2: EFAA CASE MANAGERS MEET WITH LOW-INCOME CLIENTS TO REVIEW THE CLIENT'S PERSONAL BUDGET AND TO ASCERTAIN THE CLIENT'S FINANCIAL NEEDS. THE CASE MANAGER DETERMINES HOW EFAA CAN PROVIDE DIRECT FINANCIAL ASSISTANCE (DFA) TO ASSIST THE CLIENT WITH A FINANCIAL NEED SUCH AS RENT, MEDICAL EXPENSES, UTILITIES, ETC. EFAA PAYS THE VENDOR (LANDLORDS, DOCTORS, UTILITY PROVIDER, ETC) DIRECTLY ON BEHALF OF THE CLIENT. EFAA CONFIDENTIALLY MAINTAINS CLIENT RECORDS, INCLUDING INCOME ELIGIBILITY INFORMATION, WITH ALL DFA RECORDS ON SITE AT EFAA IN A SECURE LOCATION. IN ADDITION, EFAA UTILIZES A CONFIDENTIAL CENTRALIZED BOULDER COUNTY DATABASE TO MAINTAIN AND RECORD ASSITANCE PROVIDED WITHIN THE COUNTY AND TO ACCESS ADDITIONAL CLIENT INFORMATION. X 0 0 0 0 0 0 0 0 0 JULIE VANDOMELEN EXECUTIVE DIRECTOR 146216 0 31725 0 0 0 3559 0 9839 0 191339 0 0 0 X 588 150621 FAIR MARKET VALUE X 2198114 $1.97/LB 0 1 1 PART I, LINE 32B: EFAA HAS AGREEMENTS WITH THIRD-PARTY VEHICLE DONATION ORGANIZATIONS WHERBY THE ORGANIZATIONS HANDLE THE RETRIEVAL AND SALE OF DONATED CARS AND FORWARDS THE CASH PROCEEDS TO EFAA AS A DONATION, NET OF FEES. FORM 990, PART VI, SECTION A, LINE 8B ON OCCASION, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS AUTHORIZED TO ACT ON BEHALF OF THE FULL BOARD. MINUTES ARE NOT KEPT, BUT THE ACTIONS OF THE COMMITTEE ARE REPORTED AT THE NEXT FULL BOARD MEETING AND ARE RECORDED IN THE BOARD'S MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS IS TO REVIEW FORM 990 AND OBTAIN APPROVAL BY THE GOVERNING BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR MONITORS COMPLIANCE OF EFAA'S WRITTEN CONFLICTS OF INTEREST POLICY. CONFLICTS AND POTENTIAL CONFLICTS ARE DISCUSSED AT THE BOARD OF DIRECTORS MEETINGS AND ARE PROPERLY DEALT WITH AND DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES MANAGER ANNUALLY COMPILES INDUSTRY COMPARABLE SALARY DATA FOR EFAA POSITIONS. FOR ALL POSITIONS, OTHER THAN THE EXECUTIVE DIRECTOR, THE MANAGEMENT TEAM REVIEWS COMPENSATION RANGES AND RECOMMENDS CHANGES AS NEEDED. FOR THE EXECUTIVE DIRECTOR, THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF DIRECTORS COLLECTS BOARD AND STAFF INPUT AND RECOMMENDS CHANGES AS NEEDED. THE FULL BOARD IN EXECUTIVE SESSION REVIEWS AND DISCUSSES THESE RECOMMENDATIONS AND MAKES FINAL DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 EFAA POSTS ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS AND FORM 990 ON ITS WEBSITE, WWW.EFAA.ORG. OTHER INFORMATION MAY BE AVAILABLE UPON REQUEST IN WRITING TO THE EXECUTIVE DIRECTOR.