2026-05-29T15:48:55-05:00 2025-09-30 333709623 COHNREZNICK ADVISORY LLC 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2024-10-01 521105189 ZERO TO THREE NATIONAL CENTER FOR INFANTS TODDLERS AND FAMILIES ZERO 2026381144 2445 M STREET NW 600 WASHINGTON DC 20037 PIA C VALDIVIA CHIEF FIN. & ADM. OFFICER 2026381144 2026-05-27 1 1 ZACHARY SEGAL P01511850 3016529100 2026-05-04 2024 2025-03-06 01:10:19Z PIA C VALDIVIA 2445 M STREET NW 600 WASHINGTON DC 20037 69109599 0 X WWW.ZEROTOTHREE.ORG X 1977 DC ZERO TO THREE'S MISSION IS TO ENSURE THAT ALL BABIES AND TODDLERS HAVE A STRONG START IN LIFE.ZERO TO THREE BRINGS TOGETHER THE FIELDS OF MEDICINE, MENTAL HEALTH, RESEARCH SCIENCE, CHILD DEVELOPMENT, AND PARENTING EDUCATION TO MEET THE NEEDS OF THE WHOLE BABY IN THE CONTEXT OF THE FAMILY AND COMMUNITY. ZERO TO THREE PROMOTES THE DISCOVERY AND APPLICATION OF NEW KNOWLEDGE, STIMULATES EFFECTIVE SERVICES AND RESPONSIVE POLICIES, INCREASES PUBLIC AWARENESS, INFORMS PARENTS AND CAREGIVERS, FOSTERS PROFESSIONAL EXCELLENCE, AND INSPIRES TOMORROW'S LEADERS. 25 24 249 24 0 0 43052549 61003929 3713829 2175892 3523548 2686673 485406 502812 50775332 66369306 0 0 0 0 30907669 32939772 0 0 1237555 28720056 29640571 59627725 62580343 -8852393 3788963 96731313 102172053 15610041 16039716 81121272 86132337 X AT ZERO TO THREE WE PROVIDE PARENTS, PROFESSIONALS, AND POLICYMAKERS THE KNOWLEDGE AND KNOW-HOW TO NURTURE EARLY DEVELOPMENT. WE ENVISION A SOCIETY THAT HAS THE KNOWLEDGE AND WILL TO SUPPORT ALL INFANTS AND TODDLERS IN REACHING THEIR FULL POTENTIAL. 0 0 9337068 40192 SAFE BABIES - THE SAFE BABIES PROGRAM PREVENTS MALTREATMENT AND NEGLECT OF INFANTS AND TODDLERS AND STRIVES TO KEEP FAMILIES TOGETHER. BY LEVERAGING EARLY CHILDHOOD DEVELOPMENT SCIENCE, IT STRENGTHENS PARENT-CHILD RELATIONSHIPS IMPACTED BY ECONOMIC, SOCIAL, AND HEALTH-RELATED HARDSHIPS. SAFE BABIES BUILDS COORDINATED SYSTEMS THAT EMPOWER FAMILIES TO THRIVE AND IN 2025 EXPANDED NATIONAL IMPLEMENTATION OF ITS APPROACH TO 150 SITES ACCROSS 31 STATES. 10653616 0 NATIONAL CENTER ON EARLY CHILDHOOD DEVELOPMENT, TEACHING, AND LEARNING (NC-ECDTL) - THE NC-ECDTL PROMOTES EVIDENCE-BASED PRACTICES TO ACHIEVE POSITIVE OUTCOMES FOR CHILDREN IN AGE 0-5 EARLY CHILDHOOD PROGRAMS. THROUGH A FIVE-YEAR GRANT, IT ADDRESSES TRAINING AND TECHNICAL ASSISTANCE NEEDS FOR HEAD START AND CHILDCARE SYSTEMS. IN 2024 ALONE, THE PROGRAM REACHED OVER 218,429 PROFESSIONALS THROUGH IN PERSON AND VIRTUAL TRAININGS AND EVENTS, USAGE DATA REPRESENT AGGREGATE ATTENDEES AND INTERACTIONS AND MAY INCLUDE REPEAT ACTIVITY IN SOME CASES. 11486310 1299912 HEALTHYSTEPS IS AN EVIDENCE-BASED PROGRAM IN PEDIATRIC PRIMARY CARE SUPPORTING THE HEALTH, WELL-BEING, AND SCHOOL READINESS OF BABIES AND TODDLERS, FOCUSING ON FAMILIES IN LOW-INCOME COMMUNITIES. IN 2025, HEALTHYSTEPS REACHED MORE THAN 500,000 CHILDREN AND THEIR FAMILIES AT 365 SITES NATIONWIDE. 7029722 1300 POLICY CENTER - ZERO TO THREE'S POLICY CENTER CHAMPIONS POLICIES THAT SUPPORT THE NEEDS OF BABIES AND THEIR FAMILIES. THE CENTER PROMOTES HEALTH, STRONG FAMILIES, AND EARLY LEARNING THROUGH VARIOUS INITIATIVES INCLUDING PAID FAMILY LEAVE, CHILDCARE, AND INCOME TAX CREDITS. 2170774 1306294 PROFESSIONAL INNOVATIONS - ZERO TO THREE OFFERS COMPETENCY-BASED PROFESSIONAL DEVELOPMENT AND TECHNICAL ASSISTANCE TO ELEVATE THE EARLY CHILDHOOD WORKFORCE. TRAINING AND EDUCATIONAL EVENTS MEET EVOLVING INDUSTRY STANDARDS AND ENHANCE SKILLS FOR EARLY CHILDHOOD PROFESSIONALS. MORE THAN 2,400 EARLY CHILDHOOD PROFESSIONALS ATTENDED THE 2025 LEARN CONFERENCE. 1041087 FEDERAL SYSTEMS TECHNICAL ASSISTANCE (THRIVE) - THE THRIVE TEAM SUPPORTS TRIBAL HOME VISITING GRANTEES IN IMPLEMENTING HIGH-QUALITY PROGRAMS FOR AMERICAN INDIAN AND ALASKA NATIVE FAMILIES. THEY STRENGTHEN INTEGRATED EARLY CHILDHOOD SYSTEMS AND ENHANCE CAPACITY IN TRIBAL COMMUNITIES. 564789 COMMUNICATIONS - THE COMMUNICATIONS TEAM BUILDS AWARENESS OF ZERO TO THREE'S MISSION BY MANAGING THE BRAND, CREATING IMPACTFUL CONTENT, AND FOSTERING STAKEHOLDER ENGAGEMENT. IT USES DIGITAL PLATFORMS TO HIGHLIGHT THE ORGANIZATION'S PROGRAMS AND DRIVE SUPPORT. 468281 MILITARY FAMILIES - ZERO TO THREE DEVELOPS RESOURCES TO SUPPORT THE HEALTH AND DEVELOPMENT OF INFANTS AND TODDLERS IN MILITARY-CONNECTED FAMILIES INCLUDING PARENT TOOLS AND PROFESSIONAL DEVELOPMENT FOR GLOBAL MILITARY FAMILY SUPPORT TEAMS. OVER 890 PROVIDERS ACROSS 100+ MILITARY SITES RECEIVED TRAINING IN 2025. 427975 8583 PARENTING RESOURCES - THE PARENTING RESOURCES PROGRAM PROVIDES CAREGIVERS WITH EVIDENCE-BASED TOOLS AND INFORMATION TO SUPPORT INFANT AND TODDLER DEVELOPMENT. 242256 LEADERSHIP DEVELOPMENT - THE ZERO TO THREE FELLOWSHIP IS AN 18-MONTH PROFESSIONAL DEVELOPMENT PROGRAM FOR GLOBAL EARLY CHILDHOOD PROFESSIONALS. PARTICIPANTS ENGAGE IN RETREATS, WORKSHOPS, AND COACHING TO ADVANCE THEIR LEADERSHIP SKILLS. 131491 CALIFORNIA OFFICE POLICY ANALYSIS & PROGRAM CONSULTATION -THIS PROGRAM CUSTOMIZES NATIONAL INITIATIVES FOR THE STATE OF CALIFORNIA, ADVOCATING FOR POLICY CHANGES AND SUPPORTING PARENTS, LEADERS, AND LEARNING SYSTEMS THROUGH TRAINING AND CONSULTATION. 1932607 22423 OTHER PROGRAMS: CHILD TRENDS AND PARENTS SUPPORTING PEDIATRICSPEDIATRICS SUPPORTING PARENTS (PSP)THE PSP PROGRAM ENHANCES PEDIATRIC PRACTICES THAT IMPROVE OUTCOMES FOR YOUNG CHILDREN AND FAMILIES. ZERO TO THREE MANAGES AND FACILITATES LEARNING COMMUNITIES, SUPPORTS CONSENSUS DECISION-MAKING FOR THE PSP GOVERNANCE BODY, PROVIDES ONE-ON-ONE SUPPORT TO FIVE PROOF POINT COMMUNITIES, AND IS THE PRIMARY ORGANIZATION FOR THE PSP FUNDER COLLABORATIVE. CHILD TRENDSZERO TO THREE IS A CORE PARTNER AND TECHNICAL ASSISTANCE LEADER FOR THE NATIONAL EARLY CARE AND EDUCATION (ECE) WORKFORCE CENTER WHICH SUPPORTS STATE AND LOCAL LEADERS IN ADVANCING POLICIES THAT IMPROVE WORKFORCE COMPENSATION AND CAREER PATHS. THROUGH A RESEARCH-TO-PRACTICE APPROACH, IT PROMOTES SOLUTIONS ALIGNED WITH THE BROADER EFFORTS OF THE ADMINISTRATION FOR CHILDREN AND FAMILIES TO SUPPORT EARLY EDUCATORS. 5546014 EARLY CHILDHOOD DEVELOPMENTAL HEALTH SYSTEMS (ECDHS): EVIDENCE TO IMPACT CENTER - THE ECDHS PROGRAM STRENGTHENS THE EVIDENCE BASE DRIVING THE DEVELOPMENT OF EARLY CHILDHOOD SYSTEMS THAT HELP REMOVE BARRIERS FOR FAMILIES AND ADVANCE DEVELOPMENTAL HEALTH SERVICES, INCLUDING RECENT EXPANSION INTO 151 COMMUNITY HEALTH CENTERS AND PEDIATRIC SETTINGS. 19554996 1338600 51031990 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 305 0 1 249 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 25 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AZ AR CA CO CT FL GA HI IA ID IL IN KS KY LA ME MD MA MI MN MS MO MT NH NJ NM NY NC ND NE OH OK OR PA RI SC SD TN TX UT VA VT WA WV WI WY X X PIA C VALDIVIA 2026381144 2445 M STREET NW 600 WASHINGTON DC 20037 ABEL COVARRUBIAS BOARD MEMBER 2.00 X 0 0 0 AIMEE HILADO BOARD MEMBER 2.00 X 0 0 0 ANDREW GARNER BOARD MEMBER 2.00 X 0 0 0 ANDREW MELTZOFF BOARD MEMBER 2.00 X 0 0 0 BARBARA THOMPSON BOARD MEMBER 2.00 X 0 0 0 BRENDA JONES HARDEN PAST PRESIDENT & SUB MATTER EXP 2.00 X X 0 0 0 CATHERINE E MONK BOARD MEMBER & SUB MATTER EXP 2.00 X 0 0 0 CHANDRA GHOSH IPPEN BOARD MEMBER & AUTHOR 2.00 X 0 0 0 EUGENE STEIN SECRETARY/TREASURER 4.00 X X 0 0 0 FELICIA DEHANEY BOARD MEMBER 2.00 X 0 0 0 H MARCEL WRIGHT BOARD MEMBER 2.00 X 0 0 0 HELEN RAIKES BOARD MEMBER 2.00 X 0 0 0 JON KORFMACHER BOARD MEMBER 2.00 X 0 0 0 JOY OSOFSKY BOARD MEMBER & SUB MATTER EXP 2.00 X 0 0 0 KANDACE THOMAS BOARD MEMBER 2.00 X 0 0 0 KATHRYN HIRSH-PASEK BOARD MEMBER 2.00 X 0 0 0 LEE BEERS BOARD MEMBER 2.00 X 0 0 0 MARY MARGARET GLEASON BOARD MEMBER 2.00 X 0 0 0 MATTHEW E MELMED EXECUTIVE DIRECTOR 50.00 X X 678815 0 66493 MICHAEL R OLENICK BOARD CHAIRMAN 4.00 X X 0 0 0 MICHELLE MEYERCORD BOARD MEMBER 2.00 X 0 0 0 MICHELLE SARCHE BOARD MEMBER 2.00 X 0 0 0 PHILIP FISHER BOARD MEMBER 2.00 X 0 0 0 TAMMY MANN VICE PRESIDENT 4.00 X X 0 0 0 WALTER S GILLIAM PRESIDENT 4.00 X X 0 0 0 CANDACE WINKLER CHIEF DEVELOPMENT OFFICER 40.00 X 244525 0 31587 ERNESTINE BENEDICT CHIEF COMMUNICATIONS OFFIC 40.00 X 288514 0 18090 IMTIAZ HAIYOOM SR. TECHNOLOGY OFFICER (AS OF 01/25) 40.00 X 0 0 0 JANICE IM CHIEF PROGRAM OFFICER 40.00 X 287619 0 35338 JENNIFER BOSS CHIEF OF STAFF 40.00 X 209357 0 42224 MELISSA BOTEACH CHIEF POLICY OFFICER (AS OF 3/25) 40.00 X 0 0 0 MIRIAM CALDERON CHIEF POLICY OFFICER (UNTIL 11/24) 40.00 X 249978 0 47879 PIA C VALDIVIA CHIEF FIN. & ADM. OFFICER 40.00 X 252701 0 45228 TRACY Y CRUDUP CHIEF HUMAN RESOURCES OFFICER 40.00 X 247997 0 58021 JANIE HUDDLESTON SAFE BABIES AND EC SYSTEMS 40.00 X 196539 0 25599 JENNIFER E TRACEY SR GROWTH AND STABILITY DI 40.00 X 288894 0 20731 PATRICIA A COLE SR. FEDERAL POLICY DIRECTO 40.00 X 190928 0 49134 RAENA AKIN-DEKO SR. IMPACT DIRECTOR 40.00 X 178803 0 13599 RAHIL BRIGGS HEALTHYSTEPS NAT'L DIRECTO 40.00 X 437357 0 34847 3752027 0 488770 101 0 1 0 UNIVERSITY OF WASHINGTON 4300 ROOSEVELT WAY NE FLOOR 3 SEATTLE WA 98105 SUBRECIPIENT - CONSULTING SERVICES 3435697 JAMES BELL ASSOC INC 2000 15TH STREET NORTH ARLINGTON VA 22201 SUBRECIPIENT - CONSULTING SERVICES 1091413 AMERICAN ACADEMY OF PEDIATRICS PO BOX 7526 CAROL STREAM IL 601977526 SUBRECIPIENT - CONSULTING SERVICES 1024445 CONNECTICUT CHILDRENS MEDICAL CTR 282 WASHINGTON ST HARTFORD CT 06106 SUBRECIPIENT - CONSULTING SERVICES 733077 COLORADO NONPROFIT DEVELOPMENT CENTER PO BOX 18770 DENVER CO 80218 SUBRECIPIENT - CONSULTING SERVICES 591034 53 30483313 30520616 61003929 TRAINING AND CONSULTING FEES 541900 1968348 1968348 MEMBERSHIP DUES 900099 176255 176255 CONFERENCES INCOME 900099 25034 25034 VIRTUAL EVENTS 900099 6255 6255 2175892 2670072 2670072 26969 26969 2677644 2657536 3507 20108 -3507 16601 16601 458532 79250 379282 379282 HONORARIA 900099 75105 75105 REBATE REVENUE 900099 20357 20357 1099 1099 96561 66369306 2678704 0 2686673 X 2714855 2073718 560765 80372 23814760 17982835 5134957 696968 1388315 1178146 164507 45662 3132801 2658545 371218 103038 1889041 1603070 223840 62131 131789 131789 299956 299956 120103 120103 74023 74023 22470936 21178397 1142858 149681 298309 250039 44680 3590 452897 322309 111759 18829 2124074 1256693 828334 39047 10760 4425 5510 825 70441 2244 68073 124 1702835 1591785 99612 11438 830539 716878 113155 506 222987 7105 215492 390 101177 41606 51814 7757 LEASE EXPENSES 451612 14389 436432 791 PAYROLL SERVICES 84017 69983 12512 1522 CREDIT CARD FEES 69868 28731 35780 5357 TRAINING & DEVELOPMENT 44533 18313 22806 3414 79715 32779 40823 6113 62580343 51031990 10310798 1237555 5503134 5446040 42138437 48837321 13795315 10982874 669142 593895 167141 176329 796198 1344483 2061065 1052386 1235173 1008679 28644724 30366271 3733834 3367946 48215 48215 96731313 102172053 9425131 9165573 272879 1547638 5912031 5326505 15610041 16039716 X 44043287 46802543 37077985 39329794 81121272 86132337 96731313 102172053 3788963 1222102 0 X 0 1 X 1 1 1 X 44208052 56195500 78742812 43052549 61003929 283202842 44208052 56195500 78742812 43052549 61003929 283202842 7542155 275660687 674121 782203 1267094 2635625 2697041 8056084 49322 139358 60510 140956 96561 486707 291745633 17000913 0.94490 0.95930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 49,322. 2021 AMOUNT: $ 139,358. 2022 AMOUNT: $ 833. 2023 AMOUNT: $ 2,801. 2024 AMOUNT: $ 1,099. REBATE REVENUE - 2022 AMOUNT: $ 48,008. 2023 AMOUNT: $ 77,324. 2024 AMOUNT: $ 20,357. HONORARIA - 2022 AMOUNT: $ 11,669. 2023 AMOUNT: $ 60,831. 2024 AMOUNT: $ 75,105. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44940 425430 470370 62109973 62580343 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 434208 282652 540662 470370 1727892 250000 250000 250000 250000 1000000 1500000 118901 85434 80126 44940 329401 7824070 609154 9500 8423724 6556767 1367942 100639 7824070 6070409 577497 91139 6556767 7301008 -1139460 91139 6070409 6433819 958328 91139 7301008 0.91921 0.00000 0.08079 0 0 1172637 365378 807259 888428 687008 201420 1008679 LEASE LIABILITY 5326505 5326505 X 67600142 1222102 82757 1304859 66295283 74023 74023 66369306 62589077 82757 82757 62506320 74023 74023 62580343 PART V, LINE 4: INCOME EARNED ON THE ENDOWMENT FUND IS AVAILABLE FOR USE IN SUPPORTING THE GENERAL ACTIVITIES OF ZERO TO THREE. PART X, LINE 2: ZERO TO THREE FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN FASB ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ZERO TO THREE EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED SEPTEMBER 30, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF SEPTEMBER 30, 2025, THERE ARE NO TAX EXAMINATIONS PENDING OR IN PROCESS. IT IS ZERO TO THREE'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAINTY IN INCOME TAXES, IF ANY, IN INCOME TAX OR INTEREST EXPENSE. AS OF SEPTEMBER 30, 2025, ZERO TO THREE HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. TAX YEARS PRIOR TO 2022 ARE NO LONGER SUBJECT TO EXAMINATION BY THE IRS OR THE TAX JURISDICTION OF THE DISTRICT OF COLUMBIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 79,250. LOSS ON DISPOSAL OF FIXED ASSETS 3,507. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD 79,250. LOSS ON DISPOSAL OF FIXED ASSETS 3,507. X X X X X 1 0 0 0 0 0 0 1 0 MATTHEW E MELMED EXECUTIVE DIRECTOR 650131 0 17560 0 11124 0 27600 0 38893 0 745308 0 0 0 RAHIL BRIGGS HEALTHYSTEPS NAT'L DIRECTO 436547 0 0 0 810 0 20700 0 14147 0 472204 0 0 0 JANICE IM CHIEF PROGRAM OFFICER 286377 0 0 0 1242 0 21191 0 14147 0 322957 0 0 0 JENNIFER E TRACEY SR GROWTH AND STABILITY DI 288084 0 0 0 810 0 17343 0 3388 0 309625 0 0 0 ERNESTINE BENEDICT CHIEF COMMUNICATIONS OFFIC 287709 0 0 0 805 0 15861 0 2229 0 306604 0 0 0 TRACY Y CRUDUP CHIEF HUMAN RESOURCES OFFICER 245793 0 0 0 2204 0 19058 0 38963 0 306018 0 0 0 PIA C VALDIVIA CHIEF FIN. & ADM. OFFICER 251891 0 0 0 810 0 15481 0 29747 0 297929 0 0 0 MIRIAM CALDERON CHIEF POLICY OFFICER (UNTIL 11/24) 236554 0 0 0 13424 0 14874 0 33005 0 297857 0 0 0 CANDACE WINKLER CHIEF DEVELOPMENT OFFICER 243301 0 0 0 1224 0 14827 0 16760 0 276112 0 0 0 JENNIFER BOSS CHIEF OF STAFF 207841 0 0 0 1516 0 15200 0 27024 0 251581 0 0 0 PATRICIA A COLE SR. FEDERAL POLICY DIRECTO 182466 0 0 0 8462 0 15673 0 33461 0 240062 0 0 0 JANIE HUDDLESTON SAFE BABIES AND EC SYSTEMS 186958 0 1653 0 7928 0 11895 0 13704 0 222138 0 0 0 RAENA AKIN-DEKO SR. IMPACT DIRECTOR 172841 0 5400 0 562 0 2139 0 11460 0 192402 0 0 0 PART I, LINE 4A MICHAEL H. PAHL - SEVERANCE $8,885 PART I, LINE 7 THE EXECUTIVE DIRECTOR'S TOTAL COMPENSATION INCLUDED A BASE SALARY OF $650,131 AND A BONUS PAYMENT, AWARDED AT THE BOARD'S DISCRETION. FORM 990, PART VI, SECTION A, LINE 1A ZERO TO THREE'S BOARD DELEGATES AUTHORITY TO ACT ON BEHALF OF THE BOARD TO A TEN-MEMBER EXECUTIVE COMMITTEE IN BETWEEN BOARD MEETINGS. THE EXECUTIVE COMMITTEE MAY EXERCISE ALL POWERS OF THE BOARD, WHEN THE BOARD IS NOT IN SESSION, EXCEPT SUCH POWERS OF THE BOARD, IF ANY, AS THE BOARD MAY SPECIFICALLY RESERVE FOR ITSELF OR AS MAY BE RESERVED IN THE ARTICLES OF INCORPORATION, PROVIDED THAT THE BOARD IS NOTIFIED OF COMMITTEE ACTIONS ON A REGULAR BASIS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT IRS FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR PART IV, REVIEW AND APPROVAL. THEY HAVE THE OPPORTUNITY TO REVIEW THE FILING AND ASK QUESTIONS FOR CLARIFICATION. ONCE COMPLETE, A COPY OF THE DRAFT 990 IS THEN DISTRIBUTED TO ALL BOD MEMBERS (LINE 11 B) VIA EMAIL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ISSUED TO ALL STAFF AS PART OF THE PERSONNEL POLICIES AND PROCEDURES MANUAL. CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUESTED ANNUALLY FROM ALL STAFF BY THE HUMAN RESOURCES DEPARTMENT. STAFF MEMBERS ARE ADVISED TO NOTIFY THEIR SUPERVISOR WHENEVER THERE IS A POTENTIAL CONFLICT OF INTEREST. ANY CONFLICT OF INTEREST SITUATION IS FIRST REVIEWED BY THE SUPERVISOR WITH THE HUMAN RESOURCES DIRECTOR. IF A DETERMINATION IS NOT ABLE TO BE MADE AS TO WHETHER THERE IS A CONFLICT OF INTEREST, IT THEN GOES TO THE EXECUTIVE LEADERSHIP TEAM FOR REVIEW AND DETERMINATION. BOARD MEMBERS ARE ALSO ASKED TO REVIEW AND SIGN CONFLICT OF INTEREST STATEMENTS ANNUALLY. IF A CONFLICT OF INTEREST IS FOUND, ZERO TO THREE REQUESTS THE EMPLOYEE OR BOARD MEMBER TO REMOVE THEMSELVES FROM ANY DECISION-MAKING PROCESS WHERE THIS CONFLICT WOULD EXIST. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT, VICE PRESIDENT, TREASURER, AND PAST PRESIDENT OF THE BOARD OF DIRECTORS FORM A PERSONNEL COMMITTEE AND CONDUCT THE PERFORMANCE REVIEW TO DETERMINE COMPENSATION AND SALARY ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR. THE BOARD PERIODICALLY CONTRACTS FOR A COMPENSATION STUDY BY AN INDEPENDENT COMPENSATION CONSULTANT WHICH INCLUDES AN ANALYSIS OF SIMILAR ORGANIZATIONS FOR INDUSTRY COMPARISONS AND BENCHMARKS TO ENSURE APPROPRIATE COMPENSATION LEVELS ARE MAINTAINED. THE EXECUTIVE DIRECTOR CONDUCTS THE PERFORMANCE REVIEW FOR THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER AND OTHER SENIOR MEMBERS OF MANAGEMENT AND SETS COMPENSATION THAT ALIGNS WITH SALARY BENCHMARK DATA PROVIDED BY ZERO TO THREE'S HUMAN RESOURCES STAFF FROM ANNUAL SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 ZERO TO THREE PLACES ITS ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND IRS FORM 990 ON ITS WEBSITE FOR PUBLIC ACCESS AT WWW.ZEROTOTHREE.ORG. THE IRS FORM 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG. ZERO TO THREE DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS, 990-T, NOR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 14,327,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,327,989. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 34,383. MANAGEMENT AND GENERAL EXPENSES 44,393. FUNDRAISING EXPENSES 1,491. TOTAL EXPENSES 80,267. IT CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 636,743. MANAGEMENT AND GENERAL EXPENSES 113,837. FUNDRAISING EXPENSES 13,844. TOTAL EXPENSES 764,424. TEMP SERVICES: PROGRAM SERVICE EXPENSES 131,994. MANAGEMENT AND GENERAL EXPENSES 23,598. FUNDRAISING EXPENSES 2,870. TOTAL EXPENSES 158,462. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 6,047,288. MANAGEMENT AND GENERAL EXPENSES 961,030. FUNDRAISING EXPENSES 131,476. TOTAL EXPENSES 7,139,794.