2024-01-19T07:05:07-06:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 236050757 VALLEY FORGE EDUCATIONAL SERVICES VALL 6102966725 1777 NORTH VALLEY ROAD MALVERN PA 19355 ELIZABETH LADD CFO 6102966725 2024-01-18 1 ELIZABETH LADD XXX-XX-XXXX 1 KERRI N BOGDA CPA P00760402 7177404863 2024-01-18 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR GRACE FORNICOLA 1777 NORTH VALLEY ROAD MALVERN PA 19355 21400593 0 X WWW.VFES.NET X 1959 PA APPROVED PRIVATE SCHOOL OFFERING EDUC. AND EMPLOY. RELATED OPPORTUNITIES FOR SPECIAL NEEDS CHILDREN. 10 10 339 128 0 0 1290543 820899 18815985 19922256 44326 350816 67259 163893 20218113 21257864 85713 88951 0 0 11862827 16575483 0 0 316000 8162587 3941017 20111127 20605451 106986 652413 33395949 35771729 4671394 4668388 28724555 31103341 X VFES OFFERS A CONTINUUM OF EDUCATIONAL, SUMMER AND EMPLOYMENT-RELATED PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES. THE HALLMARK OF VFES PROGRAMMING IS ITS COLLABORATIVE AND HOLISTIC APPROACH TO EACH CHILD, ADOLESCENT AND ADULT, RECOGNIZING HIS OR HER UNIQUE ABILITIES AND NEEDS. THE ORGANIZATION IS COMMITTED TO HELPING STUDENTS AND PARTICIPANTS DEVELOP A STRONG SENSE OF SELF-WORTH, DISCOVER THEIR TALENTS, REACH THEIR GOALS AND PLAN FOR THEIR FUTURES. VFES CONTINUES TO FOCUS ON ITS MISSION OF PREPARING CHILDREN AND ADULTS WITH SPECIAL NEEDS TO REALIZE THEIR POTENTIAL AS CONTRIBUTING MEMBERS OF THE COMMUNITY. 0 0 16023159 88951 17969690 LOCATED ON A SCENIC, 28-ACRE CAMPUS IN MALVERN, PA, VALLEY FORGE EDUCATIONAL SERVICES (VFES) OFFERS A CONTINUUM OF EDUCATIONAL, RECREATIONAL, AND EMPLOYMENT-RELATED SERVICES FOR PEOPLE WITH DISABILITIES. VFES STAFF TAKE A COLLABORATIVE AND HOLISTIC APPROACH TO EACH CHILD AND ADULT, RECOGNIZING THEIR UNIQUE ABILITIES AND NEEDS THROUGH DEDICATED TEAMS. INDIVIDUALS, AGES 4-21, COME TO LEARN, SHARE, APPRECIATE AND RESPECT ONE ANOTHER WHILE DEVELOPING SKILLS NECESSARY TO LEAD SUCCESSFUL LIVES.IN OCTOBER 2022, VFES HOSTED ITS ANNUAL ADULT SERVICES AND TRANSITION RESOURCE FAIR. THE EVENT DREW APPROXIMATELY 100 FAMILIES AND 29 SERVICE ORGANIZATIONS. THE EVENT ALLOWS ORGANIZATIONS TO PROVIDE VITAL RESOURCE INFORMATION TO VANGUARD FAMILIES AND MEMBERS OF THE COMMUNITY WITH ADULTS AND TRANSITION-AGE YOUTH WITH DISABILITIES. ON SATURDAY, JANUARY 21, 2023, VFES HELD ITS FOURTEENTH ANNUAL SPECIAL KIDS CAMP EXPO. THIS COMMUNITY EVENT WAS ATTENDED BY APPROXIMATELY 125 FAMILIES AND 13 SUMMER PROGRAM ORGANIZATIONS FROM SOUTHEASTERN PA. THOSE WHO ATTENDED LEARNED ABOUT EDUCATIONAL AND RECREATIONAL SUMMER PROGRAMS OFFERED TO YOUTH AND ADULTS WITH SPECIAL NEEDS.VFES'S ANNUAL COMMUNITY DAY, HELD ON SATURDAY, APRIL 29, 2023, WAS WELL-ATTENDED, DESPITE HEAVY RAIN, WHICH MOVED THE EVENT INDOORS. IT IS ESTIMATED THAT OVER 250 INDIVIDUALS ATTENDED THIS COMMUNITY EVENT. VFES HAD 15 BUSINESS PARTNERS THAT HELPED SUPPORT THIS EVENT. THE PURPOSE OF COMMUNITY DAY IS TO PROVIDE SENSORY-FRIENDLY GAMES AND ACTIVITIES FOR PEOPLE WITH SPECIAL NEEDS AND THEIR FAMILIES IN LOCAL COMMUNITIES.VFES'S MISSION IS TO PREPARE CHILDREN AND ADULTS WITH SPECIAL NEEDS TO REALIZE THEIR POTENTIAL AS CONTRIBUTING MEMBERS OF THE COMMUNITY. VFES FULFILLS THIS MISSION THROUGH ITS TWO SIGNATURE PROGRAMS: THE VANGUARD SCHOOL AND ADULT & RECREATION SERVICES (ARS).1) THE VANGUARD SCHOOL:ESTABLISHED IN 1959, THE VANGUARD SCHOOL WAS THE FIRST PENNSYLVANIA-LICENSED APPROVED PRIVATE SCHOOL (APS). ON AVERAGE, VANGUARD SERVES APPROXIMATELY 240 STUDENTS, 4-22 YEARS OF AGE, WHO REQUIRE A HIGH DEGREE OF INDIVIDUALIZED INSTRUCTION AND CLINICAL SUPPORT AND INTERVENTION. STUDENTS WHO ARE EDUCATED AT THE VANGUARD SCHOOL HAVE BEEN IDENTIFIED AS INDIVIDUALS WITH AUTISM SPECTRUM DISORDERS, DEVELOPMENTAL DISABILITIES, SPEECH-LANGUAGE DEFICITS, INTELLECTUAL DISABILITIES, AND STUDENTS WITH SOCIAL-EMOTIONAL, EXECUTIVE FUNCTIONING AND BEHAVIORAL DIFFICULTIES. TUITION AT THE VANGUARD SCHOOL IS SATISFIED BY SCHOOL DISTRICT AND PA STATE FUNDING. WHILE ENROLLMENT FLUCTUATES THROUGHOUT THE YEAR, AS OF JUNE 30, 2023, THE VANGUARD SCHOOL SERVED 211 STUDENTS. THE HIGH SCHOOL SERVED 64 STUDENTS, THE MIDDLE SCHOOL SERVED 49 STUDENTS AND THE ELEMENTARY SCHOOL SERVED 57 STUDENTS. THE POST-SECONDARY PROGRAM, VANGUARD TRANSITION CENTER (VTC), PROVIDED 41 STUDENTS, 18-22 YEARS OF AGE, WITH WORKFORCE READINESS SKILLS THROUGH EITHER ON-CAMPUS SKILLS TRAINING OR COMMUNITY-BASED VOCATIONAL TRAINING (CBVT). AS A WHOLE, VANGUARD STUDENTS REPRESENTED 52 SCHOOL DISTRICTS AND CHARTER SCHOOLS THROUGHOUT PENNSYLVANIA IN THE 2022-23 FISCAL YEAR. IN THE SUMMER OF 2022 (JULY 5-AUGUST 4), 154 STUDENTS WERE ENROLLED IN VANGUARD'S EXTENDED SCHOOL YEAR (ESY) PROGRAM. FOR THE 22-23 SCHOOL YEAR THE VANGUARD SCHOOL STARTED THE INITIATIVE OF IMPLEMENTING RESTORATIVE PRACTICES ACROSS CAMPUS. THE FUNDAMENTAL HYPOTHESIS OF RESTORATIVE PRACTICES IS THAT HUMAN BEINGS ARE HAPPIER, MORE COOPERATIVE AND PRODUCTIVE, AND MORE LIKELY TO MAKE POSITIVE CHANGES IN THEIR BEHAVIOR WHEN THOSE IN POSITIONS OF AUTHORITY DO THINGS WITH THEM, RATHER THAN TO THEM OR FOR THEM.ANOTHER DEVELOPMENT OF THE VANGUARD SCHOOL WAS PARTNERING WITH HARCUM COLLEGE TO PROVIDE A REGISTERED BEHAVIOR TECHNICIAN CERTIFICATION CLASS FOR STAFF. A REGISTERED BEHAVIOR TECHNICIAN SUPPORTS AND IMPLEMENTS A PATIENT CARE PLAN CREATED BY A BOARD-CERTIFIED BEHAVIOR ANALYST. THEY PROVIDE ABA INTERVENTIONS THAT ENCOURAGE SOCIALLY ACCEPTABLE REPLACEMENT BEHAVIORS SO CLIENTS CAN BUILD AND IMPROVE UPON THEIR COMMUNICATION, SOCIAL INTERACTION, AND PROBLEM-SOLVING SKILLS.VANGUARD HOSTED 2 PARENT EDUCATION WEBINARS AND 2 ALUMNI EVENTS IN THE 2022-23 FISCAL YEAR. 1280940 0 1952566 2) ADULT AND RECREATION SERVICES (ARS):ARS OFFERS EDUCATIONAL AND RECREATIONAL PROGRAMMING FOR CHILDREN AND ADULTS, 7 YEARS OF AGE AND OLDER, AND ADULTS WITH DISABILITIES AND LEARNING CHALLENGES. PROGRAMS ARE DESIGNED TO MAXIMIZE EACH INDIVIDUAL'S POTENTIAL IN AN INCLUSIVE, ENCOURAGING, ENRICHING AND SUPPORTIVE LEARNING ENVIRONMENT. RECREATIONAL SERVICES INCLUDE CAMPS, RESPITE, SOCIAL GATHERINGS AND RETREATS. ADULT SERVICES INCLUDE EMPLOYMENT DISCOVERY, PLACEMENT AND SUPPORT THROUGH THE VFES SERVICE, CUSTOMIZED WORKFORCE SOLUTIONS (CWS). ARS HOSTED 2 TRANSITION@21 EVENTS FOR VANGUARD PARENTS AND PARENTS IN THE WIDER COMMUNITIES ON THE TOPICS OF WAIVER FUNDING AND FINANCIAL PLANNING FOR CAREGIVERS OF TEENS AND ADULTS WITH SPECIAL NEEDS.VOCATIONAL IMMERSION PROGRAM (VIP):VIP IS A FOUR-WEEK INTENSIVE PRE-EMPLOYMENT PROGRAM FOR PARTICIPANTS FOR ADULTS AGES 18-24. DURING JULY 5-AUGUST 4, 2022, ITS EIGHTH SEASON, VIP EQUIPPED 21 YOUNG ADULTS WITH CRUCIAL EMPLOYMENT READINESS SKILLS AND VOCATIONAL EXPERIENCES. SPECIALIZED RECREATION SERVICES (SRS):SRS OFFERS EDUCATIONAL AND RECREATIONAL PROGRAMMING FOR CHILDREN AND ADULTS WITH SPECIAL NEEDS AND LEARNING CHALLENGES. SRS'S FOCUS IS TO SUPPORT PARTICIPANTS AS THEY CULTIVATE FRIENDSHIPS, EXPAND THEIR REPERTOIRE OF LEISURE AND RECREATIONAL ACTIVITIES, AND PRACTICE DAILY LIVING SKILLS AWAY FROM HOME.IN THE 2022-23 FISCAL YEAR, SRS SUPPORTED 60 PEOPLE, AGES 7-22, AT VFES @ CAMP KWEEBEC IN SCHWENKSVILLE, PA. SRS'S RETREATS AT MT. GILEAD IN STROUDSBURG, PA SERVED 25 PARTICIPANTS AND FENWICK ISLAND, DE PROVIDED SERVICES TO 20 ADULT PARTICIPANTS, AGES 20-35. SRS CONTINUED TO PROVIDE MEANINGFUL SOCIAL ACTIVITIES FOR ADULTS WITH SPECIAL NEEDS BY HOSTING DANCES, MEETING FOR LUNCH AT VARIOUS LOCATIONS AND ORGANIZING MEETUPS AT PLACES SUCH AS ELMWOOD ZOO, DANCES, BOWLING ESTABLISHMENTS, LONGWOOD GARDENS AND MORE. 17304099 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 34 0 339 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ELIZABETH LADD CFO 6102966725 1777 NORTH VALLEY ROAD MALVERN PA 19355 WILLIAM E HENNESSEY CPA BOARD CHAIR 1.00 X X 0 0 0 VICTORIA MOSCHELLA BOARD VICE CHAIR 1.00 X X 0 0 0 PATRICK NOONAN BOARD TRUSTEE 1.00 X 0 0 0 DAWN PATAKI BOARD TRUSTEE 1.00 X 0 0 0 KRISTEN M WATERFIELD BOARD TRUSTEE 1.00 X 0 0 0 MARK C HELLER BOARD TRUSTEE 1.00 X 0 0 0 MATTHEW HILDENBRAND BOARD TRUSTEE 1.00 X 0 0 0 GERALD K JONES BOARD TRUSTEE 1.00 X 0 0 0 DEVANG PATEL BOARD TRUSTEE 1.00 X 0 0 0 DR CONSTANCE E BOMPADRE BOARD TRUSTEE 1.00 X 0 0 0 AMY LAURSEN BOARD TRUSTEE (UNTIL 6/23/23) 1.00 X 0 0 0 STACEY LANGIN BOARD TRUSTEE (2/23-5/23) 1.00 X 0 0 0 PATRICK TIGHE BOARD TRUSTEE (UNTIL 5/4/23) 1.00 X 0 0 0 DR GRACE A FORNICOLA EXECUTIVE DIRECTOR 37.50 X 230721 0 30086 ELIZABETH LADD CFO & TREASURER 37.50 X 99532 0 31448 CAROL REDDITT BOARD SECRETARY 37.50 X 59027 0 14179 DR DARREN LEVIN DIRECTOR OF CLINICAL SERVICES 37.50 X 139741 0 23006 LISA WOOD DIRECTOR OF EDUCATION 37.50 X 109869 0 38540 ANNE MCCRARY DIRECTOR OF HR (UNTIL 10/6/22) 37.50 X 128202 0 16990 VICTORIA FRINGER DIRECTOR OF IT 37.50 X 117473 0 19826 THOMAS SMITH ASSISTANT DIRECTOR OF EDUCATION 37.50 X 111521 0 19304 996086 0 193379 6 0 1 0 TARGET BUILDING CONSTRUCTION INC 1124 CHESTER PIKE CRUM LYNNE PA 19022 CONSTRUCTION SERVICES 964640 RESOURCES GROUP INC 3359 DURHAM RD STE 100 DOYLESTOWN PA 18902 CONSULTING SERVICES 279147 COMPUTER SYSTEMS RESOURCE INC 1521 MCDANIEL DR WEST CHESTER PA 19380 IT SERVICES 255582 3 393296 427603 152037 820899 TUITION 611710 17969690 17969690 SUMMER SCHOOL 611710 1342639 1342639 SUMMER ACTIVITIES FEES 611710 361615 361615 EMPLOYMENT TRAINING PROGRAM 611710 248312 248312 19922256 311577 311577 17292 18602 -1310 -1310 -1310 163366 124127 39239 39239 39239 FOOD SERVICE 900099 91222 91222 REFUNDS 900099 40563 40563 ALUMNI EVENTS 900099 4335 4335 29083 29083 165203 21257864 19922256 0 514709 88951 88951 523070 263235 259835 12572967 11139534 1208978 224455 678813 582674 81735 14404 1834184 1690888 110400 32896 966449 850053 99681 16715 60061 60061 56560 56560 1289121 692334 596787 49763 17501 32262 277761 205649 60805 11307 316625 101352 202013 13260 249790 238700 11090 33786 26840 6674 272 11575 11457 118 11001 11001 652825 640703 12122 129742 49474 80268 EQUIPMENT RENTAL 378081 322297 53959 1825 REPAIRS & MAINTENANCE 193677 167120 26557 PROFESSIONAL DEVELOPMEN 77668 77010 658 STUDENT ACTIVITIES 76144 76144 76837 62183 14446 208 20605451 17304099 2985352 316000 1231106 258335 32093 34718 418923 9119 1583460 1578423 152310 273819 20338686 10634113 8837191 9704573 21140866 23161069 0 751673 33395949 35771729 2098545 2283929 1761172 1618819 800000 0 11677 765640 4671394 4668388 X 27513776 29831773 1210779 1271568 28724555 31103341 33395949 35771729 652413 1726373 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 881318 7916 127566 1016800 983045 66425 -160237 7915 881318 774690 211790 3435 983045 758599 33063 16972 774690 706065 64987 12453 758599 0.00000 1.00000 0.00000 0 0 141845 141845 16666942 8220221 8446721 2560790 2027402 533388 969109 386490 582619 9704573 STUDENT ACTIVITIES ACCOUNT 8433 LEASES PAYABLES 757207 765640 X 22913888 1726373 -88951 1637422 21276466 -18602 -18602 21257864 20535102 18602 18602 20516500 88951 88951 20605451 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR PURPOSES OF PROVIDING FINANCIAL ASSISTANCE TO STUDENTS AND FAMILIES FOR PROGRAM TUITION AND FEES PURPOSES. SUCH FUNDS HAVE BEEN ESTABLISHED AS PERMANENTLY RESTRICTED FOR FINANCIAL ASSISTANCE PURPOSES. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. NO INTEREST OR PENALTIES WERE RECOGNIZED IN 2023. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR 2022, 2021 AND 2020 REMAIN SUBJECT TO EXAMINATION BY THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS -88,951. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -18,602. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 18,602. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 88,951. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION STATES ITS NON-DISCRIMINATORY POLICY IN ITS ADVERTISING BROCHURES, ANNUAL REPORT, AND PROMOTIONAL MATERIALS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES AN IDEA-B FEDERAL GRANT. THE ORGANIZATION ALSO RECEIVES TUITION FROM PENNSYLVANIA. 1 FINANCIAL AID 26 88951 0 FINANCIAL AID APPLIED AS A REDUCTION TO TUITION AND FEES PART I, LINE 2: THE ORGANIZATION MAINTAINS APPROPRIATE DOCUMENTATION AND SUBSTANTIATION OF AMOUNTS GRANTED FOR FINANCIAL AID PURPOSES. THE APPLICANT'S REQUEST FOR FINANCIAL AID INCLUDING ALL REQUIRED APPLICATION INFORMATION AND FINANCIAL BACKGROUND IS SUBMITTED TO THE ORGANIZATION FOR REVIEW. A FINANCIAL AID COMMITTEE OF THE ORGANIZATION REVIEWS ALL FINANCIAL AID APPLICATIONS AND RELATED FINANCIAL INFORMATION IN ORDER TO DETERMINE THE FINANCIAL STATUS AND ELIGIBILITY OF THE APPLICANT. EACH APPLICATION FOR FINANCIAL AID IS REVIEWED BY THE FINANCIAL AID COMMITTEE AND ACTUAL AID IS AWARDED BASED ON FINANCIAL NEEDS AND STATUS OF THE APPLICANTS. ONCE FINANCIAL AID HAS BEEN AWARDED IN ACCORDANCE WITH THE DECISIONS REACHED BY THE FINANCIAL AID COMMITTEE, THE CHIEF FINANCIAL OFFICER THEN IMPLEMENTS THE AWARDS AND MONITORS THE ACTUAL FINANCIAL AID CONFIRMING ALL APPLICANTS ARE CREDITED WITH THE ACTUAL APPROVED AMOUNTS OF FINANCIAL AID. X 1 0 0 0 0 0 0 0 0 DR GRACE A FORNICOLA EXECUTIVE DIRECTOR 230721 0 0 0 0 0 20647 0 9439 0 260807 0 0 0 DR DARREN LEVIN DIRECTOR OF CLINICAL SERVICES 139741 0 0 0 0 0 12468 0 10538 0 162747 0 0 0 PART I, LINE 4A ANNE MCCRARY, DIRECTOR OF HUMAN RESOURCES, RECEIVED SEVERANCE PAYMENT DURING THE CALENDAR YEAR 2022. X 3 127197 MEAN SHARE PRICE X FURNITURE 2 20300 COMPARABLE SALES X TOYS 2 2200 COST X GIFT CARDS 6 1350 COST X PASSES/TICKETS TO VARIOUS MUSEUMS/ADVENTURE PARKS 16 990 COST 0 0 0 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN B REPRSENTS THE TOTAL NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING WITH THE IRS, THE FORM 990 IS REVIEWED FIRST BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES, WHICH INCLUDES THE EXECUTIVE MANAGEMENT OF THE ORGANIZATION. THE FINANCE COMMITTEE CONDUCTS A THOROUGH REVIEW OF THE FORM 990 PRIOR TO THE MEETING OF THE FULL BOARD OF TRUSTEES, REVIEWING ALL LINE ITEMS OF THE CORE FORM AS WELL AS A REVIEW OF ALL RELATED SCHEDULES. AFTER REVIEW AND APPROVAL OF THE FORM 990 BY THE FINANCE COMMITTEE, THE FORM 990 IS PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW. ALL TRUSTEES ARE PROVIDED A COMPLETE COPY OF THE FORM 990 FOR REVIEW PURPOSES. AFTER ALL BOARD MEMBERS REVIEW AND APPROVE THE FORM 990, THE EXECUTIVE MANAGEMENT OF THE ORGANIZATION THEN SUBMITS THE COMPLETED FORM 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND SENIOR MANAGEMENT SIGN A CONFLICT ON INTEREST DISCLOSURE FORM EACH YEAR INDICATING ANY POTENTIAL CONFLICTS OF INTEREST. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE CONFLICT OF INTEREST DISCLOSURE. BOTH EXECUTIVE MANAGEMENT AND THE BOARD CHAIR AND VICE CHAIR MONITOR THE POLICY TO ENSURE COMPLIANCE. CONFLICTS ARE RESOLVED THROUGH BOARD AND EXECUTIVE MANAGEMENT REVIEW. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE COMMITTEE PERFORMS AN INTERNAL SURVEY PROCESS THAT INCLUDES COMPARISION OF SALARIES WITHIN THE INDUSTRY TO ENSURE OFFICERS' COMPENSATION IS WITHIN FAIR MARKET RANGE. OTHER KEY OFFICERS' COMPENSATION IS REVIEWED AND APPROVED AS PART OF THE OVERALL ORGANIZATION'S COMPENSATION APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE AND PROVIDED TO THE PUBLIC UPON REQUEST. COPIES OF THE AUDITED FINANCIAL STATEMENTS MAY BE OBTAINED EITHER IN PERSON AT THE CORPORATE OFFICES OR MAY BE MAILED TO THE INTERESTED PARTY. AN ABBREVIATED VERSION OF THE FINANCIAL STATEMENTS IS ALSO INCLUDED AS PART OF THE ORGANIZATION'S ANNUAL REPORT WHICH IS AVAILABLE TO THE PUBLIC UPON REQUEST.