2026-06-15T12:16:06-05:00 2025-07-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-08-01 346580096 COLLEGE NOW GREATER CLEVELAND INC COLL 2162415587 1500 WEST 3RD STREET SUITE 125 CLEVELAND OH 44113 MICHELE SCOTT TAYLOR CEO 2169264518 2026-06-12 1 1 DAVID REAPE P00068117 2168311200 2026-06-12 2024 2025-03-06 01:10:19Z MICHELE SCOTT TAYLOR 1500 WEST 3RD STREET SUITE 125 CLEVELAND OH 44113 40459263 0 X WWW.COLLEGENOWGC.ORG X 1967 OH TO INCREASE POSTSECONDARY EDUCATIONAL ATTAINMENT THROUGH COLLEGE AND CAREER ACCESS ADVISING, FINANCIAL AID COUNSELING AND SCHOLARSHIP AND RETENTION SERVICES. 47 47 353 1550 108000 2852 24508132 23440952 2571869 14437237 473683 832068 6790 -93161 27560474 38617096 9275432 8712416 0 0 12886269 23066749 0 0 915876 4233435 5001948 26395136 36781113 1165338 1835983 37365395 38996849 9494498 8527431 27870897 30469418 X COLLEGE NOW'S MISSION IS TO INCREASE POSTSECONDARY EDUCATIONAL ATTAINMENT THROUGH COLLEGE AND CAREER ACCESS ADVISING, FINANCIAL AID COUNSELING AND SCHOLARSHIP AND RETENTION SERVICES. 0 0 11991747 8712416 367614 FINANCIAL AID: COLLEGE NOW GREATER CLEVELAND AWARDED SCHOLARSHIPS TO NEARLY 3,400 TRADITIONAL AGE AND ADULT STUDENTS FROM THE NORTHEAST OHIO AREA THROUGH ITS OWN SCHOLARSHIP PROGRAM AND THROUGH SCHOLARSHIP PROGRAMS THAT IT MANAGES. AWARDED SCHOLARSHIPS TOTALED OVER $9.6 MILLION IN THE 2024-2025 ACADEMIC YEAR. COLLEGE NOW HELPS TO ENSURE SUCCESSFUL TRANSITIONS TO AND THROUGH THE FIRST YEAR OF POSTSECONDARY ENROLLMENT VIA SCHOLARSHIP AND RETENTION SERVICES AND STRENGTHENS POSTSECONDARY PERSISTENCE AND COMPLETION FOR ITS TRADITIONAL AGE STUDENTS THROUGH ITS MENTORING PROGRAM. THIS PROGRAM IS LEVERAGED BY ABOUT 1,500 COMMUNITY VOLUNTEERS. ON AVERAGE, COLLEGE NOW TRADITIONAL STUDENTS ENROLL IN COLLEGE AT HIGHER RATES THAN STUDENTS FROM LOW-INCOME BACKGROUNDS ACROSS THE COUNTRY AND NEAR THE AVERAGE RATE FOR STUDENTS FROM ALL INCOME BACKGROUNDS ACROSS THE COUNTRY. COLLEGE NOW'S TRADITIONAL STUDENT SCHOLARSHIP RECIPIENTS GRADUATE FROM COLLEGE AT SIGNIFICANTLY HIGHER RATES THAN THEIR PEERS FROM LOW-INCOME BACKGROUNDS AND ABOVE THE RATES OF ALL US STUDENTS. SINCE 1967, COLLEGE NOW HAS SERVED HUNDREDS OF THOUSANDS OF INDIVIDUALS AND AWARDED SOME $121 MILLION IN SCHOLARSHIPS TO NORTHEAST OHIO STUDENTS AND ADULT LEARNERS. 7209153 4689624 ADVISORY SERVICES: COLLEGE NOW GREATER CLEVELAND PROVIDED COLLEGE AND CAREER ACCESS ADVISING, STUDENT FINANCIAL AID COUNSELING, SCHOLARSHIP, AND RETENTION SERVICES TO OVER 42,000 NORTHEAST OHIO STUDENTS AND INDIVIDUALS IN ONE-ON-ONE AND GROUP SESSIONS. DURING THE 2024-2025 ACADEMIC YEAR, COLLEGE NOW SERVED STUDENTS AND INDIVIDUALS VIRTUALLY AND IN APPROXIMATELY 200 VENUES, INCLUDING MORE THAN 100 MIDDLE AND HIGH SCHOOLS IN CUYAHOGA, GEAUGA, LAKE, LORAIN, MEDINA, RICHLAND, AND SUMMIT COUNTIES. COLLEGE NOW PROVIDES VIRTUAL, IN-SCHOOL, NEED-BASED SERVICES THROUGHOUT THE SCHOOL YEAR, AFTER SCHOOL, AND DURING THE SUMMER. CORE SERVICES INCLUDE: ACADEMIC ADVISING - GUIDANCE ON HIGH SCHOOL COURSE PLANNING; GRADUATION REQUIREMENTS; COURSE REQUIREMENTS FOR SPECIFIC COLLEGE MAJORS AND COURSES OF STUDY; AND TIPS ON TIME MANAGEMENT SKILLS NECESSARY FOR POSTSECONDARY SUCCESS; CAREER EXPLORATION - GUIDING STUDENTS AS THEY EXPLORE THEIR OWN INTERESTS AND VARIOUS CAREER OPPORTUNITIES AND THE TRAINING/EDUCATION THAT IS REQUIRED TO BE SUCCESSFUL IN A PARTICULAR FIELD, SHARING INFORMATION ON SPECIFIC CAREERS THAT ARE IN-DEMAND IN NORTHEAST OHIO, AS WELL AS EXTENDING OPPORTUNITIES FOR FIELD VISITS AND VISITS FROM PROFESSIONALS; COLLEGE EXPLORATION, APPLICATIONS AND ENROLLMENT - ASSISTING STUDENTS WITH RESEARCHING POSTSECONDARY OPTIONS, COMPLETING COLLEGE APPLICATIONS, PROVIDING APPLICATION FEE WAIVERS, VISITING COLLEGE CAMPUSES, AND ENSURING THAT STUDENTS WHO HAVE BEEN ACCEPTED INTO COLLEGE ENROLL AND REGISTER FOR CLASSES; AND STUDENT FINANCIAL AID COUNSELING - GUIDING STUDENTS AND THEIR FAMILIES THROUGH THE OFTEN-ARDUOUS PROCESS OF SEEKING AND APPLYING FOR FINANCIAL AID AND SCHOLARSHIPS, INCLUDING THE FAFSA (FREE APPLICATION FOR FEDERAL STUDENT AID), ASSISTING WITH SPECIAL CIRCUMSTANCE APPEALS AND REQUESTS FOR VERIFICATION, IDENTIFYING OTHER FINANCIAL AID SOURCES, PROVIDING PERSONALIZED STRATEGIES TO SECURE MAXIMUM FINANCIAL AID TO HELP STUDENTS PERSIST TO GRADUATION WITH MINIMAL STUDENT LOAN DEBT, INTERPRETING THE STUDENT AID REPORT AND FINANCIAL AID AWARD LETTERS, AND DETERMINING FINAL COLLEGE COSTS. 942198 100000 ADULT PROGRAMS AND SERVICES AND THE COLLEGE NOW RESOURCE CENTERS: IN COOPERATION WITH ABOUT 40 NEIGHBORHOOD-BASED COMMUNITY PARTNERS, AT OUR RESOURCE CENTERS IN CLEVELAND AND AKRON, AND VIRTUALLY, COLLEGE NOW GREATER CLEVELAND OFFERED OUTREACH, ONE-ON-ONE SESSIONS, AND SMALL GROUP WORKSHOPS TO SERVE OVER 16,000 PEOPLE FROM ACROSS NORTHEAST OHIO WITH A CONCENTRATION IN CUYAHOGA AND SUMMIT COUNTIES. THE RESOURCE CENTERS ARE FREE AND OPEN TO THE PUBLIC. VIRTUAL SERVICES ARE ALSO FREE AND OPEN TO THE PUBLIC. CORE SERVICES TO ADULTS INCLUDE COLLEGE AND CAREER ACCESS ADVISING, STUDENT FINANCIAL AID AND STUDENT LOAN COUNSELING, MENTORING, AND SCHOLARSHIP SERVICES. 14580561 9191784 14580561 9191784 34723659 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 115 0 1 353 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 47 47 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X BRANDON ROBERTO 2162415587 1500 WEST 3RD STREET SUITE 125 CLEVELAND OH 44113 MICHAEL COGAN CHAIR 2.00 X X 0 0 0 MARK ROSS IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 BRIAN BARREN SECRETARY 2.00 X X 0 0 0 THOMAS DEWEY TREASURER 2.00 X X 0 0 0 SUZANNE-ARAL BOUTROS DIRECTOR 1.00 X 0 0 0 MARGARET A KENNEDY DIRECTOR 1.00 X 0 0 0 JD SULLIVAN JR DIRECTOR 1.00 X 0 0 0 SUSAN TYLER DIRECTOR 1.00 X 0 0 0 JOSH BAGSHAW DIRECTOR 1.00 X 0 0 0 INGRID TOLENTINO DIRECTOR 1.00 X 0 0 0 TONY BASALLA DIRECTOR 1.00 X 0 0 0 MEGAN MEHALKO DIRECTOR 1.00 X 0 0 0 KRISTEN BAIRD ADAMS DIRECTOR 1.00 X 0 0 0 RITA ANDOLSEN DIRECTOR 1.00 X 0 0 0 STEPHANIE ANTUNEZ DIRECTOR 1.00 X 0 0 0 BRENT BUCKLEY DIRECTOR 1.00 X 0 0 0 DEBORAH VESY DIRECTOR 1.00 X 0 0 0 LAUREN RICH FINE DIRECTOR 1.00 X 0 0 0 TIMOTHY COSGROVE DIRECTOR 1.00 X 0 0 0 RICHARD GROSS DIRECTOR 1.00 X 0 0 0 RICH GARCIA DIRECTOR 1.00 X 0 0 0 TONIKA HAMMONDS DIRECTOR 1.00 X 0 0 0 ELIZABETH NEWMAN DIRECTOR 1.00 X 0 0 0 KEVIN O'TOOLE DIRECTOR 1.00 X 0 0 0 JAMES GEUTHER DIRECTOR 1.00 X 0 0 0 JOSEPH MORFORD DIRECTOR 1.00 X 0 0 0 JACOB DURITSKY DIRECTOR 1.00 X 0 0 0 KATINKA DOMOTORFFY DIRECTOR 1.00 X 0 0 0 DREW ODUM DIRECTOR 1.00 X 0 0 0 ASHLEY GEORGE DIRECTOR 1.00 X 0 0 0 FELICIA WILLIAMS DIRECTOR 1.00 X 0 0 0 ADAM ZELWIN DIRECTOR 1.00 X 0 0 0 KAY CARLSON DIRECTOR 1.00 X 0 0 0 KATIE KENNEDY DIRECTOR 1.00 X 0 0 0 CHRISTOPHER WILLIAMS DIRECTOR 1.00 X 0 0 0 KEVIN KELLEY DIRECTOR 1.00 X 0 0 0 DARNELLA ROBERTSON DIRECTOR 1.00 X 0 0 0 ANDREW WATTERSON DIRECTOR 1.00 X 0 0 0 BLAINE GRIFFIN DIRECTOR 1.00 X 0 0 0 GABE BRUNO DIRECTOR 1.00 X 0 0 0 MARISA T DARDEN DIRECTOR 1.00 X 0 0 0 JESSICA JUNG DIRECTOR 1.00 X 0 0 0 JENNIFER PALMIERI DIRECTOR 1.00 X 0 0 0 JULIE FERTAL DIRECTOR 1.00 X 0 0 0 KELLY HANCOCK DIRECTOR 1.00 X 0 0 0 LARESE PURNELL DIRECTOR 1.00 X 0 0 0 KEN OUTCALT DIRECTOR 1.00 X 0 0 0 LEE FRIEDMAN CEO (THRU 12/2024) 40.00 X 642315 0 39787 MICHELE SCOTT-TAYLOR CEO (BEG 1/2025) 40.00 X 334070 0 32432 ALENKA WINSLETT CHIEF OPERATING OFFICER 40.00 X 316368 0 24580 KITTIE WARSHAWSKY CHIEF EXTERNAL AFFAIRS OFFICER 40.00 X 276293 0 32486 MARK MAGYAR CHIEF FINANCIAL OFFICER 40.00 X 199564 0 19949 MARGARET ARMOUR CHIEF, HIGHER EDUCATION 40.00 X 166220 0 25393 ALISON BIBB-CARSON CHIEF MARKETING & COMMUNICATIONS OFFICER 40.00 X 172723 0 22179 ROBERT DURHAM CHIEF SUCCESS OFFICER 40.00 X 169007 0 27998 KATHARYN SCHWAB CHIEF ACCESS OFFICER 40.00 X 152859 0 9330 JOSEPH FAULHABER DEPUTY CHIEF OF OPERATIONS 40.00 X 129681 0 15296 2559100 0 249430 17 0 1 0 ELEVATE ACTUAL LLC 3231 S ONEIDA WAY DENVER CO 80224 DB MAINT/TECH SUPPORT 158944 1 643239 6918698 15879015 23440952 LEASED EMPLOYEE REVENUE 900099 8707499 8707499 CONTRACTED FEE FOR SERVICE 900099 5157238 5157238 FISCAL AGENT ADMINISTRATION 900099 464500 464500 OTHER REVENUE 900099 108000 108000 14437237 692228 692228 1716677 1576837 139840 139840 139840 152384 643239 265330 -112946 -112946 19785 19785 19785 38617096 14349022 108000 719122 8712416 8712416 1917844 1531235 181432 205177 17117097 16563672 248272 305153 519440 516007 1272 2161 2168139 2115670 25704 26765 1344229 1288372 26893 28964 2364 2364 114126 114126 18439 18439 845293 581767 227357 36169 169994 54150 65573 50271 218556 131568 37298 49690 285665 219106 61082 5477 445294 385890 38003 21401 166628 144228 13983 8417 368837 184652 38032 146153 120869 102739 9670 8460 STUDENT ACTIVITIES 2030621 2029426 1195 EQUIPMENT RENTAL & MAIN 77417 61540 11087 4790 STUDENT FEES 17855 17855 119990 83366 19796 16828 36781113 34723659 1141578 915876 250 14295028 14656850 2860095 3532728 2679485 1645003 1163200 1273154 193206 244216 1372118 667974 791644 704144 10435065 12330003 1373696 1312680 3573726 3298071 37365395 38996849 555496 705923 2612994 2813804 219542 586970 2693461 1265805 3413005 3154929 9494498 8527431 X 6491118 7514825 21379779 22954593 27870897 30469418 37365395 38996849 1835983 762538 0 X 0 1 X 1 1 1 X 16982616 21844981 25277673 24508132 23440952 112054354 16982616 21844981 25277673 24508132 23440952 112054354 3478047 108576307 81526 208863 314177 704724 692228 2001518 19180 9247 3852 32279 6474 26575 11110 34871 19785 98815 114186966 21576058 0.95090 0.98540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 8373738 1431625 828095 348266 68424 26069 10190699 7752357 110961 920480 313894 67198 28968 8373738 7483141 524399 129146 295620 64886 23823 7752357 7405817 954761 -495742 277840 59202 44653 7483141 5498315 701432 1541205 236104 51901 47130 7405817 0.01190 0.98810 0 0 85045 41942 43103 1287073 626032 661041 704144 BENEFICIAL INTEREST IN TRUST 268842 ROU LEASE ASSET 3029229 3298071 ROU LEASE LIABILITY 3154929 3154929 39410639 762538 762538 38648101 -31005 -31005 38617096 36812118 31005 31005 36781113 0 36781113 PART IV, LINE 2B: THE ORGANIZATION ADMINISTERS SCHOLARSHIP PROGRAMS ON BEHALF OF DONORS AND OTHER THIRD PARTIES. UNDER THESE ARRANGEMENTS, FUNDS ARE RECEIVED AND HELD FOR THE PURPOSE OF DISBURSEMENT TO SPECIFIED BENEFICIARIES OR IN ACCORDANCE WITH DONOR-ESTABLISHED CRITERIA. THE ORGANIZATION DOES NOT HAVE VARIANCE POWER OR OWNERSHIP OVER THESE FUNDS AND IS REQUIRED TO USE THEM AS DIRECTED. ACCORDINGLY, SUCH AMOUNTS ARE RECORDED AS AGENCY LIABILITIES UNTIL DISBURSED, AND RELATED RECEIPTS AND PAYMENTS ARE TREATED AS AGENCY TRANSACTIONS RATHER THAN REVENUE AND EXPENSE. THE ORGANIZATION ALSO ACTS AS A FISCAL AGENT FOR CERTAIN AFFILIATED AND THIRD-PARTY PROGRAMS. IN THIS CAPACITY, THE ORGANIZATION RECEIVES AND DISBURSES FUNDS AND MAY PROVIDE ADMINISTRATIVE, PAYROLL, AND RELATED SUPPORT SERVICES ON BEHALF OF THESE ENTITIES. THE ORGANIZATION DOES NOT HAVE DISCRETIONARY CONTROL OVER THE UNDERLYING FUNDS, AND THEREFORE SUCH AMOUNTS ARE RECORDED AS LIABILITIES (INCLUDING AGENCY LIABILITIES OR DEFERRED REVENUE, AS APPLICABLE) UNTIL DISBURSED. THE ORGANIZATION RECOGNIZES REVENUE ONLY FOR ADMINISTRATIVE OR SERVICE FEES EARNED, AND REPORTS THESE ARRANGEMENTS AS CUSTODIAL OR ESCROW LIABILITIES ON FORM 990, SCHEDULE D, PART IV. PART V, LINE 4: INTENDED USE OF ENDOWMENT FUNDS THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE LONG-TERM FINANCIAL SUPPORT FOR COLLEGE NOW GREATER CLEVELAND, INC.'S MISSION. ENDOWMENT ASSETS ARE INVESTED TO GENERATE FUTURE SUPPORT FOR SCHOLARSHIPS, STUDENT SUCCESS PROGRAMS, AND OTHER PURPOSES CONSISTENT WITH DONOR RESTRICTIONS AND BOARD-APPROVED ENDOWMENT SPENDING POLICIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -31,005. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 31,005. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 1312680 0 0 0 0 0 0 1312680 0 1312680 0 0 1 0 0 0 PART I, LINE 3: THE AMOUNT REPORTED IN PART I REPRESENTS THE FMV OF INVESTMENTS HELD IN THE REGION AS OF THE END OF THE TAX YEAR. AUCTION 634452 531317 103135 35766 87126 114170 GOLF OUTING 161171 111922 49249 4048 24219 795623 643239 152384 39814 87126 138389 265329 -112945 1 SCHOLARSHIP AWARDS 3000 8712416 PART I, LINE 2: COLLEGE NOW MONITORS THE USE OF GRANT AND SCHOLARSHIP FUNDS THROUGH ESTABLISHED FINANCIAL AND SCHOLARSHIP ADMINISTRATION PROCESSES. EXPENSES AND AWARDS ARE TRACKED AND RECONCILED WITHIN THE ORGANIZATION'S FINANCIAL SYSTEM, AND SCHOLARSHIP DISBURSEMENTS ARE MADE IN ACCORDANCE WITH DONOR REQUIREMENTS AND APPLICABLE PROGRAM GUIDELINES. REGULAR REVIEWS AND REPORTING HELP ENSURE FUNDS ARE USED FOR THEIR INTENDED PURPOSES AND IN COMPLIANCE WITH GRANT AND SCHOLARSHIP AGREEMENTS. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 LEE FRIEDMAN CEO (THRU 12/2024) 438315 0 204000 0 0 0 17250 0 22537 0 682102 0 0 0 MICHELE SCOTT-TAYLOR CEO (BEG 1/2025) 240570 0 93500 0 0 0 17203 0 15229 0 366502 0 0 0 ALENKA WINSLETT CHIEF OPERATING OFFICER 246368 0 70000 0 0 0 13787 0 10793 0 340948 0 0 0 KITTIE WARSHAWSKY CHIEF EXTERNAL AFFAIRS OFFICER 211793 0 64500 0 0 0 14373 0 18113 0 308779 0 0 0 MARK MAGYAR CHIEF FINANCIAL OFFICER 169564 0 30000 0 0 0 10224 0 9725 0 219513 0 0 0 ROBERT DURHAM CHIEF SUCCESS OFFICER 144007 0 25000 0 0 0 8955 0 19043 0 197005 0 0 0 ALISON BIBB-CARSON CHIEF MARKETING & COMMUNICATIONS OFF 142723 0 30000 0 0 0 7425 0 14754 0 194902 0 0 0 MARGARET ARMOUR CHIEF, HIGHER EDUCATION 156220 0 10000 0 0 0 8323 0 17070 0 191613 0 0 0 KATHARYN SCHWAB CHIEF ACCESS OFFICER 140359 0 12500 0 0 0 7665 0 1665 0 162189 0 0 0 PART I, LINE 1A THE ORGANIZATION PURCHASES A CLUB MEMBERSHIP FOR THE CEO TO CONDUCT MEETINGS/LUNCHES WITH POTENTIAL DONORS OR OTHER PARTIES. THIS COST IS SUBJECT TO THE SAME PROCUREMENT AND EXPENSE REPORTING PROCEDURES THAT ARE USED THROUGHOUT THE ORGANIZATION AND TREATED AS A NONTAXABLE BENEFIT. PART I, LINE 7 BONUS COMPENSATION FOR SENIOR EXECUTIVES IS ESTABLISHED THROUGH A DOCUMENTED COMPENSATION REVIEW PROCESS THAT INCLUDES CONSIDERATION OF COMPARABLE COMPENSATION DATA, CONTEMPORANEOUS DOCUMENTATION OF COMPENSATION COMMITTEE DELIBERATIONS, AND APPROVAL BY THE COMPENSATION COMMITTEE. BONUS COMPENSATION FOR OTHER EXECUTIVES IS BASED ON ORGANIZATIONAL RESULTS, INDIVIDUAL PERFORMANCE, AND ACHIEVEMENT OF STRATEGIC OBJECTIVES AND IS APPROVED THROUGH THE ORGANIZATION'S ESTABLISHED COMPENSATION REVIEW PROCESS. LEE FRIEDMAN FORMER CEO SPLIT DOLLAR PLAN LOAN X 833658 1022363 0 1 1 ALENKA WINSLETT COO SPLIT DOLLAR PLAN LOAN X 230000 250791 0 1 1 1273154 PART II LOANS TO INTERESTED PERSONS THE ORGANIZATION HAS ENTERED INTO SPLIT-DOLLAR LIFE INSURANCE ARRANGEMENTS WITH ITS FORMER CHIEF EXECUTIVE OFFICER (CEO) AND CHIEF OPERATING OFFICER (COO). UNDER THE TERMS OF THESE ARRANGEMENTS, THE ORGANIZATION ADVANCES PREMIUM PAYMENTS ON LIFE INSURANCE POLICIES OWNED BY THE OFFICERS. THE ORGANIZATION IS ENTITLED TO RECOVER THE AMOUNT OF PREMIUMS ADVANCED, PLUS ACCRUED INTEREST, IN ACCORDANCE WITH THE TERMS OF THE AGREEMENTS.IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE PREMIUM ADVANCES ARE RECORDED AS LOAN RECEIVABLES AND ARE REPORTED AS LONG-TERM ASSETS ON THE STATEMENT OF FINANCIAL POSITION. THE ORGANIZATION EXPECTS TO RECOVER THE OUTSTANDING BALANCES, INCLUDING ACCRUED INTEREST, FROM POLICY PROCEEDS IN ACCORDANCE WITH THE TERMS OF THE ARRANGEMENTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN-DEPTH BY THE ORGANIZATION'S FINANCE COMMITTEE. THIS COMMITTEE IS COMPOSED OF PREDOMINANTLY FINANCIAL PROFESSIONALS FAMILIAR WITH THE REQUIREMENTS OF FORM 990. AFTER THE FINANCE COMMITTEE'S REVIEW, THE FORM 990 IS PROVIDED TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ANNUAL CONFLICT OF INTEREST DISCLOSURES FROM ITS DIRECTORS AND OFFICERS. DISCLOSURES ARE REVIEWED BY MANAGEMENT TO IDENTIFY ACTUAL OR POTENTIAL CONFLICTS, WHICH ARE MANAGED IN ACCORDANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. INDIVIDUALS WITH A CONFLICT ARE REQUIRED TO DISCLOSE THE CONFLICT AND RECUSE THEMSELVES FROM RELATED DELIBERATIONS AND VOTING DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 ALL POSITIONS ARE EVALUATED BY THE HUMAN RESOURCES DEPARTMENT BY COMPARISON WITH AVAILABLE DATA FOR SIMILAR POSITIONS IN THE INDUSTRY AND GEOGRAPHIC AREA. THIS PROCESS IS DOCUMENTED AT THE TIME THE DECISION IS MADE. A COMPENSATION COMMITTEE COMPRISED OF THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION OF THE SENIOR EXECUTIVE STAFF ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. COLLEGE NOW GREATER CLEVELAND'S AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THEIR WEBSITE. FORM 990, SCHEDULE D, PART I AND PART V DURING THE CURRENT YEAR, THE ORGANIZATION COMPLETED A REVIEW OF ITS SCHOLARSHIP FUND PORTFOLIO AND INVESTMENT REPORTING METHODOLOGY. BASED ON THIS REVIEW, THE ORGANIZATION REFINED ITS PRESENTATION OF SCHEDULE D, PART I AND SCHEDULE D, PART V TO REFLECT THE OPERATIONAL CHARACTERISTICS OF ITS SCHOLARSHIP PROGRAMS AND ENDOWMENT FUNDS. THESE CHANGES RELATE SOLELY TO REPORTING METHODOLOGY AND DISCLOSURE PRESENTATION AND HAVE NO EFFECT ON THE ORGANIZATION'S ASSETS, LIABILITIES, NET ASSETS, REVENUE, EXPENSES, OR CHANGE IN NET ASSETS.