2026-04-01T15:07:33-05:00 2025-08-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-09-01 042103867 EASTER SEALS MASSACHUSETTS INC EAST 5087516304 18 CHESTNUT STREET 200 WORCESTER MA 01608 CHERYL LAZZARO CFO & VP ADMINISTRATION 5087516304 2026-03-31 1 1 CAITLIN LIMOGES CPA P01633588 5083669100 2026-03-31 2024 2025-03-06 01:10:19Z PAUL MEDEIROS 18 CHESTNUT STREET 200 WORCESTER MA 01608 20848825 0 X EASTERSEALSMA.ORG X 1944 MA EASTER SEALS MASSACHUSETTS IS A STATEWIDE COMMUNITY-BASED ORGANIZATION THAT HAS BEEN HELPING PEOPLE WITH DISABILITIES TO LIVE FULL AND INDEPENDENT LIVES FOR OVER 75 YEARS. OUR MISSION IS TO PROVIDE SERVICES TO ENSURE THAT CHILDREN AND ADULTS WITH DISABILITIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND PLAY. 25 25 391 279 0 0 7843910 10245576 7999117 8615459 463239 563438 -3679 -10039 16302587 19414434 1560807 1485492 0 0 13055237 13556362 0 0 618083 2501764 2609155 17117808 17651009 -815221 1763425 27531395 30591810 5142551 5515591 22388844 25076219 X EASTER SEALS MASSACHUSETTS IS A STATEWIDE COMMUNITY-BASED ORGANIZATION THAT HAS BEEN HELPING PEOPLE WITH DISABILITIES TO LIVE FULL AND INDEPENDENT LIVES FOR OVER 75 YEARS. OUR MISSION IS TO PROVIDE SERVICES TO ENSURE THAT CHILDREN AND ADULTS WITH DISABILITIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND PLAY. 0 0 3977328 4480039 REHABILITATIVE SERVICES: THIS PROGRAM PROVIDES STAFF OF SPEECH AND THERAPISTS (OT), AND BOARD CERTIFIED BEHAVIOR ANALYSTS (BCBA) TO ORGANIZATIONS THROUGHOUT MASSACHUSETTS. ESMA PARTNERS WITH SCHOOLS, DAY HABILITATION PROGRAMS, SKILLED NURSING FACILITIES, EARLY INTERVENTION AGENCIES, AND VARIOUS OTHER COMMUNITY PROGRAMS THAT REQUIRE THE ASSISTANCE OF ALLIED HEALTH PROFESSIONALS. WE OFFER EXPERTISE IN INDIVIDUALIZED TREATMENTS, DOCUMENTATION, CUSTOMIZED ASSESSMENTS, AND DISCHARGES, AS WELL AS PROGRAM OVERSIGHT. ESMA THERAPISTS AND BCBA CLINICIANS TO SUCCESSFULLY TREAT CLIENTS THROUGHOUT THEIR LIFESPAN. 4886603 1461187 1723092 ASSISTIVE TECHNOLOGY-RECOGNIZED NATIONALLY AS A LEADER IN ASSISTIVE TECHNOLOGY. DURING FISCAL YEAR ENDED AUGUST 31, 2022, ESMA'S SERVICES HELPED OVER 3,000 PEOPLE WITH DISABILITIES EXPAND THEIR INDEPENDENCE BY PROVIDING TOOLS AND EXPERTISE TO ACCESS EDUCATION, JOBS, AND THEIR COMMUNITY. HIGH AND LOW TECHNOLOGY SOLUTIONS ARE AVAILABLE TO INDIVIDUALS WHO CANNOT MEET ALL OF THE COMMUNICATION NEEDS THROUGH SPEECH, AS WELL AS ACCESS TO COMPUTER TECHNOLOGY. ASSISTIVE TECHNOLOGY OFFERS UNIQUE APPROACHES THAT ASSIST ELDERS AND PEOPLE WITH DISABILITIES TO PLAN FOR A SAFE, HAPPY AND INDEPENDENT LIFE AT HOME, WORK, OR SCHOOL. 6066671 24305 2412328 1. EMPLOYMENT AND TRAINING SERVICES - THIS PROGRAM HELPS STUDENTS AND ADULTS WITH DISABILITIES DEVELOP THE SKILLS THEY NEED TO GET AND KEEP JOBS IN TODAY'S COMPETITIVE WORKPLACE. THE PROGRAM OFFERS PRE-EMPLOYMENT JOB TRAINING SERVICES AND INDIVIDUALIZED JOB PLACEMENT. 2. COLLEGE NAVIGATOR PROVIDES INDIVIDUALIZED SERVICES TO COLLEGE STUDENTS WITH DISABILITIES BASED ON THEIR GOALS, STRENGTHS, AND NEEDS. OUR NAVIGATORS ASSIST STUDENTS IN IDENTIFYING BARRIERS, ADVOCATING FOR THE STUDENT'S NEEDS, AND ACCESSING COLLEGE SERVICES AND RESOURCES TO REACH GRADUATION.3. YOUTH LEADERSHIP - YOUTH LEADERSHIP PROGRAM PROVIDES OPPORTUNITIES FOR YOUNG PEOPLE WITH DISABILITIES AGES, 13 TO 25, TO DEVELOP THEIR ABILITIES AND EXPAND THE POSSIBILITIES THEY SEE FOR THEMSELVES. 14930602 1 1 0 0 0 0 0 0 1 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 15 0 1 391 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X CHERYL LAZZARO CFO 5087516304 18 CHESTNUT STREET 200 WORCESTER MA 01608 COLLIN BRAY CHAIR 1.00 X X 0 0 0 SCOTT GREGORY VICE CHAIR 1.00 X X 0 0 0 AVERY GRAY TREASURER 1.00 X X 0 0 0 REBECCA FRACASSA SECRETARY 1.00 X X 0 0 0 AMANDA BERG DIRECTOR 1.00 X 0 0 0 JUSTINE BLACK DIRECTOR 1.00 X 0 0 0 JASON CORT DIRECTOR 1.00 X 0 0 0 PATRICIA DAVIDSON DIRECTOR 1.00 X 0 0 0 BRIAN FRANZ DIRECTOR 1.00 X 0 0 0 MAUREEN GOLDIN DIRECTOR 1.00 X 0 0 0 GLORIA GUERRERA DIRECTOR 1.00 X 0 0 0 MICHELLE HIGGINSON DIRECTOR 1.00 X 0 0 0 DAVID HOFFMAN DIRECTOR 1.00 X 0 0 0 LESLIE LESLIE DIRECTOR 1.00 X 0 0 0 MARYELLEN MACRAE DIRECTOR 1.00 X 0 0 0 ELIZABETH MERRILL DIRECTOR 1.00 X 0 0 0 DANIELLE OLIARI DIRECTOR 1.00 X 0 0 0 WILLIAM ONCAY DIRECTOR 1.00 X 0 0 0 KEITH PERRY DIRECTOR 1.00 X 0 0 0 CESAR RODRIGUES DIRECTOR 1.00 X 0 0 0 HARRY SALERNO DIRECTOR 1.00 X 0 0 0 LISA STAPLETON DIRECTOR 1.00 X 0 0 0 OLIVIA THOMPSON DIRECTOR 1.00 X 0 0 0 ERIK TOBIAS DIRECTOR 1.00 X 0 0 0 HEATHER WHITNEY DIRECTOR 1.00 X 0 0 0 KATHY KITTLE DIRECTOR (UNTIL 8/31/25) 1.00 X 0 0 0 DR MAURA DALY IVERSEN DIRECTOR (UNTIL 8/31/25) 1.00 X 0 0 0 NICOLE WIEMEYER DIRECTOR (UNTIL 8/31/25) 1.00 X 0 0 0 ALLISON THOMPKINS DIRECTOR (UNTIL 8/31/25) 1.00 X 0 0 0 PAUL MEDEIROS PRESIDENT & CEO 35.00 X 243068 0 31449 CHERYL LAZZARO CFO & VP ADMINISTRATION 35.00 X 166309 0 32053 KIMBERLY SOKOL CHIEF PROGRAMS OFFICER 35.00 X 144488 0 1922 YOUCEF BELLIL VP PUBLIC AFF. & YOUTH SERVICES 35.00 X 130263 0 2024 CYNDI FORCIER VP DEVELOPMENT 35.00 X 126769 0 957 ERIC ODDLEIFSON VP COMMUNITY SUPPORT SERVICES 35.00 X 117587 0 29578 ANDREA FREEMAN AVP OF REHAB SERVICES 35.00 X 116997 0 869 1045481 0 98852 9 0 1 0 0 307050 7414476 2524050 38366 10245576 PROGRAM SERVICE FEES 624100 8615459 8615459 8615459 165470 165470 1796885 1398917 397968 397968 397968 25435 307050 35474 -10039 -10039 19414434 8615459 0 553399 1485492 1485492 505855 505855 10923600 9733166 816694 373740 36602 36602 1246347 1137131 68653 40563 843958 716129 100412 27417 5690 5690 85128 85128 402484 309365 20550 72569 32864 30864 2000 184511 73633 102431 8447 434098 360860 47568 25670 140383 130271 7985 2127 37792 33403 2619 1770 48495 48339 156 422703 367370 53270 2063 166899 40894 126005 EQUIPMENT 411595 273940 102341 35314 OTHER 128456 103986 10932 13538 RECRUITMENT 92502 84142 7424 936 FUNDRAISING 15532 1617 9 13906 23 23 17651009 14930602 2102324 618083 60589 90889 521420 2951773 1179146 1050047 742899 696089 109250 203865 8670761 1227499 7890301 7443262 13266687 14733765 3761103 3422120 27531395 30591810 951234 937665 504784 515078 1588007 1532679 384786 983230 1713740 1546939 5142551 5515591 X 20124511 22377608 2264333 2698611 22388844 25076219 27531395 30591810 1763425 923950 0 X X 0 1 X 1 1 1 X 12369593 13598377 7536705 7843910 10245576 51594161 6795255 6858035 7639535 7999117 8615459 37907401 19164848 20456412 15176240 15843027 18861035 89501562 0 706654 598153 652942 713816 1350511 4022076 706654 598153 652942 713816 1350511 4022076 85479486 78499 137084 190141 194012 165470 765206 78499 137084 190141 194012 165470 765206 19243347 20593496 15366381 16037039 19026505 90266768 0.94700 0.95160 0.00850 0.00810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2131459 203246 2334705 1847543 283916 2131459 1707312 140231 1847543 1971957 -264645 1707312 1725466 246491 1971957 0.06027 0.48700 0.45270 0 0 1150000 1150000 5850000 585000 5265000 903717 446868 456849 767044 195631 571413 7443262 ASSETS HELD FOR OTHERS 1532679 RESTRICTED CASH 442136 RIGHT-OF-USE LEASE ASSETS- OPERATING 1447305 3422120 OPERATING LEASE LIABILITY 1446939 CONDITIONAL GRANT ADVANCE 100000 1546939 X 20373858 923950 923950 19449908 -35474 -35474 19414434 17686483 35474 35474 17651009 0 17651009 PART IV, LINE 2B: ESMA MAINTAINS ASSETS OF THE MASSACHUSETTS ASSISTIVE TECHNOLOGY LOAN PROGRAM (MATLP) IN AN INVESTMENT PORTFOLIO THAT IS SEPARATE FROM THE ORGANIZATION'S OTHER INVESTMENTS. SINCE THESE ASSETS ARE NOT THE PROPERTY OF THE ORGANIZATION THEY ARE SHOWN AS ASSETS HELD FOR OTHERS WITH A CORRESPONDING LIABILITY OF AN EQUAL AMOUNT ON THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION AS OF AUGUST 31, 2025 AND 2024. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT ASSETS CONSIST OF THE GENERAL ENDOWMENT FUND, THE RICHARD A. LAPIERRE FUND AND THE EASTER SEALS ASSISTIVE TECHNOLOGY ENDOWMENT FUND. PROCEEDS FROM ESMA'S ENDOWMENT FUNDS ARE USED TO PROVIDE ONGOING SUPPORT FOR PROGRAMS AS WELL AS GENERAL OPERATIONS OF THE ORGANIZATION AS A WHOLE. SPECIFICALLY THE EASTER SEALS ASSISTIVE TECHNOLOGY ENDOWMENT FUND SUPPORTS THE ORGANIZATION'S ASSISTIVE TECHNOLOGY PROGRAM. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCOLSURE IN THE FINANCIAL STATEMENTS AT AUGUST 31, 2025. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING COSTS NETTED WITH SPECIAL EVENTS ON FORM 990 -35,474. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING COSTS NETTED WITH SPECIAL EVENTS ON FORM 990 35,474. EMPOWERMENT CELEBRATION 105685 91939 13746 328 13746 1085 2373 MOVE WITH ME 85949 85599 350 350 200 2056 1 140851 129512 11339 95 11339 300 3602 332485 307050 25435 423 25435 1585 8031 35474 -10039 1 ASSISTIVE TECHNOLOGY DEVICES AND EQUIPMENT 1396 1485492 FMV EQUIPMENT PART I, LINE 2: ESMA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER PROVIDES EQUIPMENT. THE SPECIFIC EQUIPMENT PROVIDED IS BASED UPON AN INDIVIDUALIZED ASSESSMENT OF A CLIENT'S NEEDS AND IS THEREFORE SPECIFIC TO THAT INDIVIDUAL. AFTER EQUIPMENT IS DELIVERED AND SET UP, EITHER ESMA STAFF OR COMMONWEALTH OF MASSACHUSETTS COUNSELORS PERIODICALLY CONTACT CLIENTS TO ENSURE THAT THE EQUIPMENT IS STILL BEING UTILIZED, IS WORKING PROPERLY, AND IS STILL MEETING THE CLIENT'S NEEDS. X X X X 0 0 0 0 0 0 0 1 0 PAUL MEDEIROS PRESIDENT & CEO 243068 0 0 0 0 0 1871 0 29578 0 274517 0 0 0 CHERYL LAZZARO CFO & VP ADMINISTRATION 163809 0 2500 0 0 0 1375 0 30678 0 198362 0 0 0 PART I, LINE 7 BONUSES PAID TO EMPLOYEES ARE TIED TO GOALS. X 1901 FMV X LIVESTOCK 1 17000 FMV X TICKETS 9 5838 FMV X EQUINE EQUIPMENT 2 4115 FMV X GOLF ITEMS 6 3472 FMV X MISCELLANEOUS 12 3210 FMV X GIFT CARDS 11 1725 FMV X CAMERA 1 675 FMV X PAINTINGS 2 430 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A ESMA'S PRACTICE HAS BEEN TO NOT CONDUCT BUSINESS TRANSACTIONS WITH COMPANIES IN WHICH MEMBERS OF THE BOARD HAVE A CONFLICT OF INTEREST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. ANNUALLY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT EXIST WITH THE ORGANIZATION. THE ANNUAL QUESTIONNAIRES ARE REVIEWED BY THE VP OF FINANCE AND ADMINISTRATION. IF THERE IS A SITUATION THAT COULD BE PERCEIVED AS A CONFLICT, THE VP OF FINANCE AND ADMINISTRATION WOULD PROVIDE THE DATA TO THE CEO. THE CEO WOULD WORK WITH THE BOARDS GOVERNANCE COMMITTEE TO DETERMINE WHETHER A CONFLICT EXISTS. SHOULD A CONFLICT EXIST, THE CHAIRMAN OF THE BOARD WOULD BE INFORMED AND WOULD ASK THE MEMBER TO EXCUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS THAT ARE MADE IN REGARDS TO ANY TRANSACTION INVOLVING THE SAID CONFLICT. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PROVIDES A COMPLETE COPY OF THE FORM 990 TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C ESMA'S PRACTICE HAS BEEN TO NOT CONDUCT BUSINESS TRANSACTIONS WITH COMPANIES IN WHICH MEMBERS OF THE BOARD HAVE A CONFLICT OF INTEREST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. ANNUALLY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT EXIST WITH THE ORGANIZATION. THE ANNUAL QUESTIONNAIRES ARE REVIEWED BY THE CFO AND ADMINISTRATION. IF THERE IS A SITUATION THAT COULD BE PERCEIVED AS A CONFLICT, CFO WOULD PROVIDE THE DATA TO THE CEO. THE CEO WOULD WORK WITH THE BOARDS GOVERNANCE COMMITTEE TO DETERMINE WHETHER A CONFLICT EXISTS, AND WOULD ALSO VERIFY IF ANY OTHER VENDOR COULD PERFORM THE SERVICES. SHOULD A CONFLICT EXIST AND THE ORGANIZATION CONTINUES WITH THE TRANSACTION, THE CHAIRMAN OF THE BOARD WOULD BE INFORMED AND WOULD ASK THE MEMBER TO RECUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS THAT ARE MADE IN REGARDS TO ANY TRANSACTION INVOLVING THE SAID CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS EMPLOYS THE PRESIDENT/CHIEF EXECUTIVE OFFICER FOR A PERIOD WHICH THE BOARD DETERMINES THROUGH AN EMPLOYMENT CONTRACT THAT IS REVIEWED AND REVISED ON AN ANNUAL BASIS. AS NECESSARY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES PERFORMANCE AND REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO EACH YEAR. ADJUSTMENTS TO SALARY, IF ANY, ARE TYPICALLY MADE EFFECTIVE JANUARY 1 OF EACH YEAR. THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS MARKET DATA FOR CEO'S OF OTHER NON-PROFITS FOR COMPARABILITY PURPOSES. THIS IS DONE ANNUALLY THROUGH A THOROUGH COMPENSATION ANALYSIS. DATA FROM AT LEAST TWO INDEPENDENT BENCHMARK SURVEYS IS USED DURING THE PROCESS. THESE SURVEYS PROVIDE COMPARATIVE CEO COMPENSATION INFORMATION FOR BOTH LOCAL AND REGIONAL NON-PROFITS. AN ANALYSIS IS PERFORMED THAT CONSIDERS ORGANIZATIONAL SIZE, FINANCIAL COMPLEXITY, AND INDUSTRY CLASSIFICATION. IN ADDITION, A CURRENT-STATE OF THE MARKET VALUATION IS COMPLETED THAT EVALUATES PREVAILING HIRING TRENDS AND INCORPORATES FACTORS SUCH AS YEARS OF EXPERIENCE, RELEVANT SERVICE-INDUSTRY BACKGROUND, AND TENURE WITHIN THE ORGANIZATION. THIS ANALYSIS IS USED TO DETERMINE THE INCUMBENT'S SALARY WITHIN THE COMPETITIVE MARKET RANGE. THE RESULTS OF THE ANNUAL COMPENSATION ASSESSMENT ARE PROVIDED TO THE EXECUTIVE COMPENSATION COMMITTEE TO INFORM ITS DELIBERATIONS. THE COMMITTEE EVALUATES THE ANALYSIS AND MAKES RECOMMENDATIONS REGARDING ANY COMPENSATION ACTIONS TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. THE DIRECTOR OF HUMAN RESOURCES SERVES AS A MEMBER OF THE EXECUTIVE COMPENSATION COMMITTEE AND IS RESPONSIBLE FOR PREPARING AND PRESENTING THE ANNUAL EXECUTIVE COMPENSATION ANALYSIS. MINUTES OF THE COMPENSATION COMMITTEE MEETINGS ARE DOCUMENTED ON A TIMELY BASIS. THIS PROCESS WAS LAST UNDERTAKEN PRIOR TO THE JANUARY BOARD OF DIRECTORS MEETING, AT WHICH TIME AN EXECUTIVE SESSION WAS HELD TO DISCUSS THE RECOMMENDATIONS OF THE EXECUTIVE COMPENSATION COMMITTEE. ESMA'S POLICY IS TO EVALUATE ALL JOBS IN ORDER TO ESTABLISH A CONSISTENT BASIS FOR MEASURING AND RANKING THE RELATIVE WORTH OF EACH POSITION. ESMA USES A JOB EVALUATION SYSTEM TO CLASSIFY EACH POSITION BY FAIR LABOR STANDARDS ACT CRITERIA (EXEMPT VS NON-EXEMPT) AND DETERMINE A SALARY GRADE IN ACCORDANCE WITH JOB RESPONSIBILITIES TO ASSURE INTERNAL EQUITY. THE HUMAN RESOURCES DEPARTMENT IS RESPONSIBLE FOR DEVELOPING, DOCUMENTING AND ADMINISTERING THE JOB EVALUATION PROGRAM. OTHER OFFICERS AND HIGHEST PAID EMPLOYEES ARE ASSIGNED A SALARY RANGE THAT PROVIDES A SPREAD FROM A MINIMUM SALARY' RATE TO A MAXIMUM SALARY RATE. OTHER OFFICER AND HIGHEST PAID EMPLOYEES' COMPENSATION WITHIN ANY SALARY GRADE IS BASED ON FACTORS SUCH AS MERIT, EXPERIENCE, INDIVIDUAL CONTRIBUTION, PRODUCTIVITY, LENGTH OF SERVICE AND EXTERNAL MARKET FACTORS. IN ADDITION, WAGE AND SALARY SURVEYS ARE CONDUCTED REGULARLY AND RECOMMENDATIONS TO ADJUST THE SALARY RANGES ARE MADE ACCORDINGLY TO HELP ASSURE EXTERNAL COMPETITIVENESS. SALARIES FOR OTHER OFFICERS AND HIGHEST PAID EMPLOYEES ARE REVIEWED ANNUALLY WITH THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. ALL COMPENSATION POLICY DECISIONS TAKE INTO CONSIDERATION THE ORGANIZATION'S OVERALL FINANCIAL CONDITION AND COMPETITIVE POSITION. THIS PROCESS WAS LAST PERFORMED IN JANUARY FOR THE CEO'S POSITION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.