2026-03-27T13:09:37-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 2501 W BELTLINE HWY STE 501 MADISON WI 53713 990 2024-07-01 942705790 THE RESOURCE CONNECTION OF AMADOR AND CALAVERAS COUNTIES INC RESO 2097543114 PO BOX 919 SAN ANDREAS CA 95249 SASHA KRISTOFFERSEN CO-EXECUTIVE DIRECTOR 2097543114 2026-03-27 1 1 QUINN DUGAN P02267768 6082741980 2026-03-20 2024 2025-03-06 01:10:19Z THE RESOURCE CONNECTION SASHA KRISTOFFERSEN PO BOX 919 SAN ANDREAS CA 95249 14967111 0 X WWW.TRCAC.ORG X 1980 CA ENGAGING FAMILIES, EMPOWERING COMMUNITIES, & ENRICHING LIVES. 6 6 133 362 0 0 13965607 14696396 0 0 132237 163434 85271 95563 14183115 14955393 9064 5777 0 0 5295800 5426321 37974 38677 91920 8578005 9796278 13920843 15267053 262272 -311660 9798638 10559249 4581691 5771104 5216947 4788145 X THE RESOURCE CONNECTION'S MISSION IS TO ENGAGE FAMILIES, EMPOWER COMMUNITIES, AND ENRICH THE LIVES OF THE RESIDENTS OF AMADOR AND CALAVERAS COUNTIES. 0 0 7256616 0 0 THE RESOURCE CONNECTION CHILD CARE RESOURCE AND REFERRAL (CCR&R) PROGRAM ASSISTS PARENTS IN MAKING CHILDCARE DECISIONS THAT BEST MEET THEIR FAMILY AND CHILDREN'S INDIVIDUAL NEEDS. PARENTS RECEIVE FREE REFERRALS TO LICENSED CHILDCARE HOMES AND CENTERS IN AMADOR AND CALAVERAS COUNTIES. THE CCR&R WORKS TO BUILD AND SUPPORT THE DELIVERY OF HIGH-QUALITY CHILD-CARE SERVICES IN DIVERSE SETTINGS THROUGHOUT THE SERVICE AREA BY PROVIDING COMMUNITY EDUCATION, CHILDCARE PROVIDER RECRUITMENT, TRAINING, AND SUPPORT FOR NEW AND EXISTING CHILDCARE PROGRAMS. TO HELP PARENTS AFFORD THE HIGH COST OF CHILDCARE THE ALTERNATIVE PAYMENT PROGRAM PROVIDES VOUCHERS TO INCOME-ELIGIBLE PARENTS WITH A QUALIFYING NEED AT THE TYPE OF CHILDCARE ARRANGEMENT THAT BEST SUITS THEIR NEEDS. WE ADMINISTER THE CALIFORNIA ALTERNATIVE PAYMENT PROGRAM, EMERGENCY BRIDGE, AND CALWORKS CHILD CARE PROGRAMS, WHICH ARE FUNDED BY THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES. THIS PAST YEAR, THE MOST SIGNIFICANT CHANGE WAS THE ADDITION OF A NEW SUBSIDY PROGRAM, EMERGENCY BRIDGE, WHICH HELPS SUPPORT RESOURCE FAMILIES CARING FOR FOSTER CHILDREN IN AMADOR AND CALAVERAS COUNTIES. THE CCR&R HAS PROVIDED ADVOCACY AND INFORMATION ON ISSUES AFFECTING FAMILIES, CHILD DEVELOPMENT, AND CHILD CARE FOR OVER 45 YEARS. THE PROGRAM PROMOTES COMMUNITY AWARENESS, SUPPORTS POLICY AND PLANNING, AND PARTICIPATES IN COLLABORATIONS AND COMMUNITY EVENTS RELATED TO CHILDREN AND FAMILIES. ADDITIONALLY, THE PROGRAM PROVIDES INFORMATION AND REFERRALS TO SUPPORT FAMILY STRENGTHENING AND ENGAGEMENT, SUCH AS PARENT EDUCATION, CHILD DEVELOPMENT, HEALTH AND NUTRITION, HOUSING, LEGAL ASSISTANCE, AND CHILD-PARENT ACTIVITIES. THROUGH THE SUBSIDY PROGRAMS, THE AGENCY SERVED 1,112 CHILDREN AND 576 FAMILIES IN THE FISCAL YEAR ENDING JUNE 30, 2025. FURTHERMORE, MORE THAN 460 HOURS OF GRANDPARENT RESPITE CARE WAS PAID FOR THROUGH A GRANT IN AMADOR COUNTY. STAFF CALCULATED 8,611 PROVIDER PAYMENTS, AND TRC PAID OVER $5.8 MILLION IN CHILDCARE SUBSIDIES. IN THE RESOURCE AND REFERRAL PROGRAM LAST FISCAL YEAR, WE ASSISTED FAMILIES WITH 1,368 CHILDCARE REFERRALS FOR 1,954 CHILDREN. TECHNICAL ASSISTANCE, TRAINING, AND REFERRALS WERE AVAILABLE TO 33 CHILDCARE CENTERS, 49 FAMILY CHILDCARE HOMES, 12 LICENSE-EXEMPT CENTERS, AND 172 FAMILY, FRIEND, AND NEIGHBOR LICENSE-EXEMPT PROVIDERS. OUR PROGRAM OFFERED 70 HOURS OF PROFESSIONAL GROWTH TRAINING TO CHILDCARE BUSINESS OWNERS AND STAFF, INCLUDING HOME STUDIES. STAFF ASSISTED SEVEN NEW FAMILY CHILDCARE PROVIDERS IN GETTING THEIR LICENSE AND BUSINESS OPERATING AND TWO FAMILY CHILDCARE PROVIDERS TRANSITIONING FROM SMALL TO LARGE CAPACITY. THE PROGRAM ALSO PROVIDED INFORMATION, COMMUNITY RESOURCES, AND REFERRALS TO COMMUNITY MEMBERS, FAMILIES, PARTNER AGENCIES, AND EARLY LEARNING PROVIDERS. 3842805 0 0 EARLY CHILDHOOD PROGRAMS -THE RESOURCE CONNECTION EARLY CHILDHOOD PROGRAMS OFFERS A VARIETY OF COMPREHENSIVE EARLY EDUCATION PROGRAMS FOR CHILDREN BIRTH TO AGE 5. THESE PROGRAMS PRIMARILY SERVE FAMILIES LIVING AT OR BELOW THE FEDERAL POVERTY LINE AND/OR HAVE A QUALIFYING NEED. THESE PROGRAMS INCLUDE EARLY HEAD START CENTER-BASED PROGRAM FOR CHILDREN 3 MONTHS TO 3 YEARS OF AGE, AND HEAD START CENTER-BASED PROGRAM FOR CHILDREN AGE 3 TO 5 YEARS OLD, AND A LOCALLY DESIGNED HOME-VISITING PROGRAM SERVING PRENATAL MOMS TO CHILDREN 3 YEARS OF AGE. THE FOCUS IN ALL OF THESE PROGRAMS IS ON THE ""WHOLE CHILD"" WHILE ENGAGING THEIR FAMILIES AS WELL. THE RESOURCE CONNECTION OFFERS PART YEAR AND FULL YEAR OPTIONS. HEAD START PROVIDES CENTER-BASED SERVICES TO 115 PRESCHOOL AGED CHILDREN (3-5 YEARS OLD) THAT WERE ENROLLED, DROPPED OR COMPLETED THE PROGRAM FROM JULY 1 2024 THROUGH JUNE 30 2025. EARLY HEAD START PROVIDES INFANT/TODDLER SERVICES THROUGH CENTER-BASED, AND HOME VISITING. EARLY HEAD START CENTER-BASED SERVED 52 CHILDREN AND EARLY HEAD START HOME BASE SERVED 46 CHILDREN THAT WERE ENROLLED, DROPPED OR COMPLETED FROM JULY 1 2024 THROUGH JUNE 30 2025. 1601868 0 0 FOOD BANK PROGRAM -THE RESOURCE CONNECTION FOOD BANK PROVIDES FOOD AND RESOURCES TO LOW-INCOME FAMILIES LIVING IN CALAVERAS COUNTY. WE BELIEVE STRONGLY IN THE HEALTH OF OUR COMMUNITY AND HAVING ACCESS TO HEALTHY FOOD IS IMPORTANT. CURRENTLY, 35% OF THE FOOD WE PROVIDE IS A VARIETY OF FRESH PRODUCE. WE ARE DEDICATED TO ENSURING HEALTHY FOOD IS AVAILABLE THROUGHOUT OUR COUNTY AND WE HAVE SEVERAL STRATEGIES TO ACCOMPLISH THIS. WE PARTNER WITH 9 FAITH-BASED AND COMMUNITY PANTRIES WHO PROVIDE FOOD IN MANY OUTLYING AREAS OF OUR COMMUNITY. WE TAKE FOOD OUT INTO THE VERY REMOTE AREAS OF OUR COMMUNITY THROUGH OUR OWN MOBILE PANTRY PROJECT - OUR MOBILE PANTRY GOES TO WEST POINT, RAILROAD FLAT AND COPPEROPOLIS. WE PROVIDE USDA COMMODITY FOOD ONE TIME PER MONTH AT EIGHT SITES THROUGHOUT THE COUNTY. WE DISTRIBUTED 1,137,525 POUNDS OF FOOD TO 10% OF THE POPULATION LIVING IN CALAVERAS COUNTY INCLUDING ONE IN FIVE CHILDREN. WE ALSO PROVIDE RESOURCES FOR MANY OTHER SERVICES AVAILABLE TO THE FAMILIES AND INDIVIDUALS WE SERVE. 1249131 0 0 CALAVERAS CRISIS CENTER - THE RESOURCE CONNECTION CALAVERAS CRISIS CENTER PROVIDES SHELTER, PEER LICENSED COUNSELING, ADVOCACY, RESTRAINING ORDER ASSISTANCE, CRIMINAL JUSTICE SUPPORT, COURT ACCOMPANIMENT SERVICES AND HOSPITAL RESPONSE FOR VICTIMS OF DOMESTIC VIOLENCE AND SEXUAL ASSAULT AND PERSONAL SAFETY AS WELL AS VIOLENCE PREVENTION EDUCATION FOR SCHOOL AGED CHILDREN IN CALAVERAS COUNTY. THE RESOURCE CONNECTION ADVOCACY CENTER PROVIDES FORENSIC INTERVIEWING SERVICES, CRIMINAL JUSTICE ADVOCACY AND EDUCATION, MULTI-DISCIPLINARY CASE MANAGEMENT AND LICENSED COUNSELING SERVICES FOR CHILD VICTIMS OF CRIME.SERVICES PROVIDED DURING THE PAST YEAR INCLUDE:THE CALAVERAS CHILDREN'S ADVOCACY CENTER SERVED 136 CHILD VICTIMS OF CRIME, 28 OF WHICH ALSO RECEIVED FORENSIC INTERVIEWS IN ORDER TO GATHER EVIDENCE IN PREPARATION FOR PROSECUTION OF THOSE CRIMES. 103 RECEIVED NO COST THERAPEUTIC SERVICES.THE CALAVERAS CRISIS CENTER PROVIDED ASSISTANCE TO 364 INDIVIDUALS WHO WERE EXPERIENCING DOMESTIC VIOLENCE, 40 OF THOSE RECEIVED SHELTER SERVICES. OF THE 364 INDIVIDUALS WHO RECEIVED SERVICES 41 WERE ADULT MALES AND 97 WERE CHILDREN.THE CALAVERAS CRISIS CENTER PROVIDED ASSISTANCE TO 97 INDIVIDUALS WHO HAD EXPERIENCED SEXUAL ASSAULT. OF THOSE 4 WERE ADULT MALES. 596697 0 0 THE SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN - BETTER KNOWN AS THE WIC PROGRAM IS A FEDERALLY FUNDED PROGRAM THAT SERVES TO SAFE GUARD THE HEALTH OF LOW-INCOME PREGNANT, POSTPARTUM, AND BREASTFEEDING WOMEN, INFANTS, AND CHILDREN UP TO AGE 5 WHO ARE AT NUTRITIONAL RISK BY PROVIDING NUTRITIOUS FOODS TO SUPPLEMENT DIETS, INFORMATION ON HEALTHY EATING INCLUDING BREASTFEEDING PROMOTION AND SUPPORT, AND REFERRALS TO HEALTH CARE. FATHERS, GRANDPARENTS, AND FOSTER PARENTS MAY ALSO BE ELIGIBLE TO ENROLL CHILDREN UNDER THE AGE OF FIVE. WIC ALSO PROVIDES BREAST PUMPS TO BREASTFEEDING MOTHERS WHO QUALIFY. THE RESOURCE CONNECTION WIC PROGRAM ALSO OFFERS A BREASTFEEDING PEER COUNSELING PROGRAM. ONCE ENROLLED INTO OUR WIC'S PEER COUNSELING PROGRAM, BREASTFEEDING MOTHERS WILL HAVE FREE ACCESS TO PEER SUPPORT AND AN INTERNATIONAL BOARD-CERTIFIED LACTATION CONSULTANT. AVERAGE NUMBER OF PARTICIPANTS SERVED IN A 6-MONTH PERIOD (APRIL 2025 - SEPTEMBER 2025) = 1089/MONTH.$60/VALUE WIC FOOD PACKAGE INTO LOCAL ECONOMY EACH MONTH = $65,340 /MONTH.WIC SITE LOCATIONS INCLUDE, AMADOR COUNTY - IONE, JACKSON, PIONEER, PLYMOUTH, SUTTER CREEK.CALAVERAS COUNTY - ANGELS CAMP, ARNOLD, COPPEROPPOLIS, MURPHYS, SAN ANDREAS, VALLEY SPRINGS, WEST POINT.WIC IS AN EQUAL OPPORTUNITY PROVIDER. 59571 5777 0 THE RESOURCE CONNECTION IS ALSO SUPPORTED BY THE COMMUNITY'S GENEROUS DONATIONS. THESE FUNDS ARE USED TO PAY FOR NECESSARY ITEMS THAT RESTRICTED GRANT FUNDING CANNOT PAY FOR. SUCH EXPENSES INCLUDE BUT ARE NOT LIMITED TO VOLUNTEER TRAINING, STAFF TRAINING AND WAGES, ADMINISTRATIVE EXPENSES, FOOD FOR CLIENTS, EQUIPMENT MAINTENANCE/REPAIRS, SHELTER REPAIRS AND SUPPLIES (IE: PAPER PRODUCTS, LUGGAGE, HAIRCUTS, HELP WITH STORAGE COSTS), CHRISTMAS GIFTS/MEALS FOR SHELTER RESIDENTS, INSURANCE, MEDICAL EXAMS FOR CHILD VICTIMS OF CRIME, CLIENT TRANSPORTATION FOR THOSE FLEEING VIOLENCE, MEDICAL SERVICES FOR ADULT CLIENTS, HELP WITH CLIENT UTILITY BILLS, SERVICES FOR PETS OF OUR SHELTER RESIDENTS (IE: VETERINARY CARE, FOOD) AND DENTAL WORK FOR CHILD VICTIMS. ADDITIONALLY, THE SUPPORT OF GENEROUS DONATIONS STRENGTHENS OUR COMMUNITY EVENTS LIKE OUR LOCAL CHILDRENS' FAIRS. THESE FAIRS OFFER FREE RESOURCES AND HEALTHY ACTIVITIES FOR CHILDREN, CREATING SAFE SPACES FOR FAMILIES TO CONNECTI AND THIVE. THANKS TO THE COMBINED EFFORTS OF DONORS, LOCAL BUSINESSES, AND COMMUNITY PARTNERS, THESE EVENTS BRING JOY AND EDUCATION TO HUNDREADS OF CHILDREN EACH YEAR. 1905399 5777 0 14606688 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 316 0 133 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X AMBER SHELTON 2097543114 PO BOX 919 SAN ANDREAS CA 95249 GLORIA MILLER CHAIRPERSON 1.00 X X 0 0 0 SUSAN HIBBS VICE CHAIRPERSON 1.00 X X 0 0 0 DAVE JOHNSON TREASURER 1.00 X X 0 0 0 LINDA MARIANI SECRETARY 1.00 X X 0 0 0 LARRY ABERNATHY BOARD MEMBER (THRU JAN 2025) 1.00 X 0 0 0 CORISSA DAVIDSON BOARD MEMBER 1.00 X 0 0 0 KATHRYN EUSTIS BOARD MEMBER (THRU JAN 2025) 1.00 X 0 0 0 ED LARK BOARD MEMBER 1.00 X 0 0 0 ENENDINA RIVERA BOARD MEMBER (THRU MAY 2025) 1.00 X 0 0 0 SASHA KRISTOFFERSEN WIC DIR., CO-EXECUTIVE DIRECTOR 40.00 X 82550 0 14531 SHERI NOBLE RR DIR., CO-EXECUTIVE DIRECTOR 40.00 X 76637 0 11353 AMBER SHELTON FISCAL COORDINATOR 40.00 X 69593 0 18056 228780 0 43940 0 0 0 0 KELLY SARAH PO BOX 1183 ANGELS CAMP CA 95222 CLIENT SUBSIDIZED DAYCARE SERVICES 550956 MOTHER LODE MOUNTAIN TOTS PRESCHOOL PO BOX 466 PINE GROVE CA 95665 CLIENT SUBSIDIZED DAYCARE SERVICES 274828 CALAVERAS UNIFIED SCHOOL AGE CARE PO BOX 788 SAN ANDREAS CA 95249 CLIENT SUBSIDIZED DAYCARE SERVICES 189743 AMADOR COUNTY OFC OF EDU-EXT LEARN 217 REX AVE JACKSON CA 95642 CLIENT SUBSIDIZED DAYCARE SERVICES 174636 STEPHANIE A SCHULER CREPEAN PO BOX 190 ALTAVILLE CA 95221 CLIENT SUBSIDIZED DAYCARE SERVICES 160686 12 13692370 1004026 886816 14696396 175152 175152 11718 -11718 -11718 -11718 95563 95563 95563 14955393 0 0 258997 5777 5777 291321 273736 17585 4131349 3887204 239611 4534 61530 56829 4572 129 574767 530866 42712 1189 367354 347216 20020 118 9768 9768 39000 39000 38677 38677 75969 31722 44247 165108 138148 162 26798 427874 389082 21985 16807 109491 60567 46923 2001 563573 525914 37259 400 111449 110764 685 75199 73973 1226 23405 18283 4912 210 275633 275633 111495 80094 31401 CHILDCARE PAYMENTS 5897467 5897467 FOOD 1180864 1180864 CHILD CARE PROVIDER INC 230801 230801 DUES & SUBSCRIPTIONS 34531 34138 393 464651 457610 5984 1057 15267053 14606688 568445 91920 459701 880373 3260730 4089758 1733227 1327041 7827 5180 40635 139542 148082 148439 6796499 3720997 3228280 3075502 920156 893414 9798638 10559249 1684311 1851358 1420186 2711193 519924 470074 957270 738479 4581691 5771104 X 4568492 4256832 648455 531313 5216947 4788145 9798638 10559249 -311660 -117142 0 X 0 1 X 1 1 1 X 12047892 11716101 13092659 13965607 14696396 65518655 12047892 11716101 13092659 13965607 14696396 65518655 65518655 296 390 21784 132237 175152 329859 65848514 751095 0.99500 0.99750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 651640 651640 4136895 2266179 1870716 565902 280986 284916 1442062 1173832 268230 3075502 RIGHT-OF-USE OPERATING LEASE ASSETS 638490 RIGHT-OF-USE FINANCE LEASE ASSETS 64976 OTHER ASSETS 189948 893414 RIGHT-OF-USE OPERATING LEASE LIABILITIES 672511 RIGHT-OF-USE FINANCE LEASE LIABILITIES 65968 738479 X 15081993 126600 126600 14955393 0 14955393 15510795 243742 243742 15267053 0 15267053 PART X, LINE 2: THE RESOURCE CONNECTION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE RESOURCE CONNECTION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. X X X X X X 1 RKD GROUP LLC 2701 NORTH DALLAS PARKWAY SUITE 65 PLANO TX 75093 FUNDRAISING CAMPAIGNS FOR FOOD BANK SUPPORT. 0 233341 38677 233341 233341 38677 233341 CA 1 GIFT CARDS - FOOD, FUEL, UNRESTRICTED 178 5777 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH COMPLIANCE WITH FUNDING SOURCE REGULATIONS. X 305 886816 FEEDING AMERICA FMV X OTHER GOODS 64 4430 FMV 0 1 0 PART I, COLUMN (B): THE ORGANIZATION RECEIVES FOOD DONATIONS FROM THE GOVERNMENT AND PUBLIC. THE NUMBER OF CONTRIBUTORS IN COLUMN B IS ESTIMATED FOR FOOD AND SUPPLIES. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE REVISED TO ENSURE CONSISTENCY IN LANGUAGE AND TO ENSURE THAT THE BYLAWS AND ACCOUNTING MANUAL REFLECTED EACH OTHER. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS MEETS WITH THE LEADERSHIP TEAM AND THE OUTSIDE CERTIFIED PUBLIC ACCOUNTANT TO REVIEW THE FORM 990 AND ANSWER ANY QUESTIONS. THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. FROM OUR ACCOUNTING MANUAL, "A DRAFT OF THE RESOURCE CONNECTION'S ANNUAL FORM 990 INFORMATION RETURN SHALL BE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE OR FULL BOARD OF DIRECTORS, PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE." FORM 990, PART VI, SECTION B, LINE 12C 1. ALL DIRECTORS AND EMPLOYEES ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. 2. USING THE PRESCRIBED FORM, INDIVIDUALS SHALL INFORM, IN WRITING AND WITH A SIGNATURE, THE LEADERSHIP TEAM AND THE CHAIR OF THE FINANCE COMMITTEE, OF ALL POTENTIAL REPORTABLE CONFLICTS. 3. THE LEADERSHIP TEAM SHALL REVIEW ALL FORMS COMPLETED BY EMPLOYEES, AND THE FINANCE COMMITTEE SHALL REVIEW ALL FORMS COMPLETED BY DIRECTORS AND THE LEADERSHIP TEAM AND DETERMINE APPROPRIATE RESOLUTION IN ACCORDANCE WITH THE NEXT SECTION OF THIS POLICY. 4. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR MANAGEMENT'S, THE BOARD'S, OR THE COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE WAGE FOR THE TOP MANAGEMENT POSITIONS ARE AUTHORIZED BY THE BOARD OF DIRECTORS. THE BOARD USES COMPARABILITY DATA AND MEETS MULTIPLE TIMES TO DETERMINE THE RATE OF PAY FOR THE TOP POSITIONS. THE ACCOUNTING ASSOCIATE - HR/PAYROLL IN PARTNERSHIP WITH THE LEADERSHIP TEAM CONDUCTS A WAGE COMPARABILITY STUDY FOR ALL POSITIONS BI-ANNUALLY USING THIRD PARTY WAGE INFORMATION TO DETERMINE COMPENSATION. THIS WAGE COMPARABILITY STUDY WAS LAST CONDUCTED IN 2024. THE BOARD OF DIRECTORS REVIEWS THE STUDY AND USES THE INFORMATION TO SET SALARY SCALES FOR ALL POSITIONS. THE WAGE FOR THE TOP MANAGEMENT POSITION IS AUTHORIZED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ADMINISTRATION OFFICE. THE AUDITED FINANCIAL STATEMENT IS AVAILABLE ON THE PUBLIC WEBSITE.