2024-10-22T12:42:00-05:00 2023-12-31 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2023-01-01 840931491 WINGS OVER THE ROCKIES AIR & SPACE MUSEUM WING 3033605360 7711 EAST ACADEMY BLVD DENVER CO 80230 JOHN L BARRY PRESIDENT AND CEO 3033605360 2024-10-11 1 1 KYLE FRITCH CPA P01313374 9702238825 2024-10-11 2023 2024-10-15 13:58:12Z JOHN L BARRY 7711 EAST ACADEMY BLVD DENVER CO 80230 9885427 0 X WWW.WINGSMUSEUM.ORG X 1982 CO EDUCATE AND INSPIRE PEOPLE ABOUT AVIATION AND SPACE ENDEAVORS OF THE PAST, PRESENT, AND FUTURE. 25 25 105 337 0 0 2651541 2946141 1990217 2299553 10224 29063 662055 3499384 5314037 8774141 303502 250000 0 0 2611913 3095218 0 0 562261 3299441 3419153 6214856 6764371 -900819 2009770 16798154 18556087 2381027 2129190 14417127 16426897 X THE ORGANIZATION'S MISSION IS TO EDUCATE AND INSPIRE PEOPLE OF ALL AGES ABOUT AVIATION AND SPACE ENDEAVORS OF THE PAST, PRESENT, AND FUTURE. 0 0 4123720 2509072 WINGS OVER THE ROCKIES AIR & SPACE MUSEUM IS A PUBLIC MUSEUM THAT DISPLAYS NUMEROUS AIRCRAFT AND OTHER AIR AND SPACE COLLECTIONS. THE MUSEUM'S PRIMARY EXEMPT PURPOSE IS TO ENHANCE, PRESERVE, AND EXHIBIT THE HERITAGE OF MILITARY, CIVIL, AND COMMERCIAL AVIATION AND SPACE-AGE INVOLVEMENT IN THE STATE OF COLORADO AND THE ROCKY MOUNTAIN REGION WHILE EDUCATING AND INSPIRING PEOPLE OF ALL AGES ABOUT AVIATION AND SPACE ENDEAVORS IN THE PAST, PRESENT, AND FUTURE. THE COLLECTION HOUSED BY THE MUSEUM INCLUDES AIRCRAFT FROM THE EARLIEST DAYS OF FLIGHT TO THE SPACE AGE. AN INTERACTIVE EDUCATION PROGRAM CHALLENGES, YOUTH TO EXPLORE THE ADVENTURE OF FLIGHT. WINGS OVER THE ROCKIES WAS DESIGNATED AS COLORADO'S OFFICIAL AIR AND SPACE MUSEUM BY THE COLORADO STATE LEGISLATURE IN 1996. 337186 250000 306868 THE "SPREADING WINGS" PILOT PATHWAY SCHOLARSHIP PROGRAM: THIS REPRESENTS A SCHOLARSHIP PROGRAM FUNDED BY THE RAY FOUNDATION THAT GUIDES STUDENTS ON THEIR PATH TO BECOMING A PILOT BY PROVIDING COMPREHENSIVE AVIATION EDUCATION OPPORTUNITIES WITH LOW-TO-ZERO FINANCIAL BARRIERS, ALLOWING YOUTH OF ANY CIRCUMSTANCE TO PARTICIPATE IN AEROSPACE EDUCATION AND OPPORTUNITIES. THIS UNIQUE PROGRAM IS DESIGNED TO INSPIRE INTEREST AND POTENTIAL IN PILOT TRAINING AND PROFESSIONAL AEROSPACE CAREERS AMONG A MOTIVATED SELECTION OF MIDDLE AND HIGH SCHOOL STUDENTS. IN 2023, WINGS AWARDED 22 NEW FLIGHT TRAINING SCHOLARSHIPS AND HAD 19 TOTAL STUDENTS EARN THEIR PRIVATE PILOT LICENSE AND ANOTHER 21 ACHIEVE THEIR SOLO FLIGHT CERTIFICATE. THE OPTIMIZED SCHOLARSHIP FUNDING PROGRAM ADMINISTERED BY WINGS OVER THE ROCKIES PROVIDES PILOT TRAINING TO SOLO AND BEYOND, INCLUDING THE INTRODUCTION TO A WIDE RANGE OF PROFESSIONAL AEROSPACE CAREERS. 268606 152214 WINGS AEROSPACE EXPLORATION (WAE) IS A WEEKLY ENRICHMENT PROGRAM FOR MIDDLE AND HIGH SCHOOL STUDENTS INTERESTED IN AVIATION AND AEROSPACE. THE EXPLORATION PATHWAY IS CENTERED ON HANDS-ON PROJECT-BASED LEARNING THAT PREPARES STUDENTS FOR A FUTURE IN AEROSPACE. IN 2023, 68 STUDENTS MET WEEKLY TO PARTICIPATE IN A HANDS-ON EXPERIMENTAL LEARNING PROGRAM WITH AN AEROSPACE FOCUS. OF THE TOTAL STUDENTS, 35 PARTICIPATED IN OUR MIDDLE SCHOOL PROGRAM AND 33 WERE ENROLLED IN OUR HIGH SCHOOL PROGRAM. EACH STUDENT HAS THE OPTION TO PARTICIPATE IN DUAL ENROLLMENT COURSES AND EARN INDUSTRY CERTIFICATIONS. OF THE TOTAL STUDENTS, 6 RECEIVED COLLEGE CREDIT FROM SPARTAN AERONAUTICS AND TECHNOLOGY COLLEGE, 6 STUDENTS EARNED THE FAA PART 107 DRONE PILOT CERTIFICATE AND 10 STUDENTS PARTICIPATED IN THE STELLARXPLORERS NATIONAL COMPETITION. THE INCREDIBLE HANDS-ON EXPERIENCES THROUGH THE WAE PROGRAM INCLUDES EVERYTHING FROM BUILDING AN EXPERIMENTAL FAA CERTIFIED AIRCRAFT TO DESIGNING AND BUILDING UNMANNED AERIAL VEHICLES (UAV) SUCH AS RADIO-CONTROLLED AIRCRAFT, DRONES AND HELICOPTERS. IN ADDITION, WAE STUDENTS HAVE THE OPPORTUNITY TO INTERACT WITH MENTORS ACROSS THE AVIATION AND AEROSPACE COMMUNITIES ON A REGULAR BASIS TO INSPIRE AND ENCOURAGE OUR FUTURE ENGINEERS, ASTRONAUTS, PILOTS, ROCKET SCIENTISTS, MECHANICS AND MORE. 107806 108072 PURPOSE ACHIEVEMENTS:THE SPREADING THE WINGS TEACHER FLIGHT PROGRAM: WINGS OVER THE ROCKIES AIR AND SPACE MUSEUM INVITES COLORADO TEACHERS TO TAKE A FREE FLIGHT WITH THE SPREADING THE WINGS TEACHER FLIGHT PROGRAM. THE PROGRAM, FUNDED BY THE RAY FOUNDATION, HELPS BRING AVIATION TO THE CLASSROOM BY OFFERING COLORADO TEACHERS FROM EVERY ELEMENTARY, MIDDLE AND HIGH SCHOOL WITHIN COLORADO WITH THE OPPORTUNITY TO TAKE A 30-MINUTE FLIGHT IN A VARIETY OF SMALL 2 OR 4 SEAT PISTON PROP AIRCRAFT, INCLUDING A VINTAGE T-34 MILITARY TRAINING AIRCRAFT. IN ADDITION TO ENJOYING THE FREEDOM AND INSPIRATION OF FLIGHT, TEACHERS BECOME THE SPREADING THE WINGS COORDINATORS FOR THE MUSEUM AND GAIN AVIATION RESOURCES AND CURRICULUM TO SHARE WITH THEIR STUDENTS IN VIRTUALLY ALL STEM SUBJECT AREAS. THE TEACHERS BECOME AN IMPORTANT CONDUIT FOR SHARING WINGS' PROGRAMS AND EDUCATIONAL OPPORTUNITIES WITH THEIR SCHOOL COMMUNITIES. THE PROGRAM COMPLEMENTS STEM EDUCATION BY HELPING TO INTRODUCE AND ENGAGE STUDENTS IN IMPORTANT SCIENTIFIC AND ENGINEERING CONCEPTS, AS WELL AS ALLOWING STUDENTS TO EXPLORE AND LEARN ABOUT EXCITING OPPORTUNITIES WITHIN AVIATION AND AEROSPACE. IN 2023, 46 COLORADO TEACHERS TOOK FLIGHT WITHIN THE WINGS TEACHER FLIGHT PROGRAM. 107806 108072 4837318 1 1 0 0 0 0 0 1 0 1 1 0 0 0 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 71 0 1 105 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 0 0 CO X ERIC ATWOOD 3033605360 7711 E ACADEMY BLVD DENVER CO 80230 JOHN L BARRY PRESIDENT/CHIEF EXECUTIVE OFFICER 40.00 X X 243962 0 4469 CHARLIE JOHNSON CHAIRMAN 1.00 X X 0 0 0 JOHN KNUDSEN VICE-CHAIR 1.00 X X 0 0 0 MEGAN FISHER TREASURER 1.00 X X 0 0 0 EMANUEL ANTON SECRETARY 1.00 X X 0 0 0 ANDY KLOSTERMAN DIRECTOR 1.00 X 0 0 0 DONATA ZIEDINS DIRECTOR 1.00 X 0 0 0 STEVE BATES DIRECTOR 1.00 X 0 0 0 CHRIS LEACH DIRECTOR 1.00 X 0 0 0 COLLIN SCOTT DIRECTOR 1.00 X 0 0 0 RYAN HOWSAM DIRECTOR 1.00 X 0 0 0 DAGMAR KRESS DIRECTOR 1.00 X 0 0 0 DANA KIRCHMAR DIRECTOR 1.00 X 0 0 0 DAVE DICKERSON DIRECTOR 1.00 X 0 0 0 GLENN DAVIS DIRECTOR 1.00 X 0 0 0 GREG ANDERSON BOARD MEMBER EMERITUS 1.00 X 0 0 0 JACK CRONIN DIRECTOR 1.00 X 0 0 0 JEFF PUCKETT DIRECTOR 1.00 X 0 0 0 LT COLONEL JAMES REEMAN DIRECTOR 1.00 X 0 0 0 ROB FUSCHINO DIRECTOR 1.00 X 0 0 0 RICHARD WARYN DIRECTOR 1.00 X 0 0 0 RONALD SMITH DIRECTOR 1.00 X 0 0 0 SHAWN WALLACE DIRECTOR 1.00 X 0 0 0 SKIP SMITH DIRECTOR 1.00 X 0 0 0 STEVE LINDSEY DIRECTOR 1.00 X 0 0 0 TOM MARSH BOARD MEMBER EMERITUS 1.00 X 0 0 0 WILLIE DANIELS DIRECTOR 1.00 X 0 0 0 ERIC ATWOOD CHIEF FINANCIAL OFFICER 40.00 X 138869 0 11160 382831 0 15629 2 0 1 0 FIORE & SONS INC 80 E 62ND AVE SUITE 101 DENVER CO 80216 TAXILANE CONSTRUCTION 269387 RESTORE MASTERS CONTRACTING LLC 400 LAS COLINAS BLVD SUITE1050 IRVING TX 75039 ROOF REPAIR 202061 2 152958 780701 2012482 120000 2946141 ADMISSIONS 712110 1893019 1893019 MEMBERSHIP DUES 712110 142857 142857 263677 263677 2299553 56412 56412 1032432 536279 496153 496153 496153 136539 163888 -27349 -27349 -27349 150370 152958 174830 -24460 -24460 516809 236289 280520 280520 INSURANCE PROCEEDS 900099 2747171 2747171 2747171 8774141 3076226 0 2751774 250000 250000 398568 44775 204713 149080 2248776 1723329 335601 189846 40587 30842 8682 1063 203730 141533 39533 22664 203557 136360 42919 24278 14451 14451 71563 71563 430159 281171 113306 35682 232516 29576 190828 12112 516114 408754 65281 42079 122415 23190 86383 12842 648677 644600 29 4048 177674 84425 59394 33855 892297 838759 53538 BANK FEES AND INTEREST 146021 85066 47466 13489 EXHIBIT EXPENSES 58650 58650 EQUIPMENT RENTAL AND MA 43136 30256 561 12319 65480 26032 30544 8904 6764371 4837318 1364792 562261 378026 1451763 267913 262708 90993 286081 198889 203075 182314 167799 20529849 6584806 13871417 13945043 980688 2239618 827914 0 16798154 18556087 464111 326453 341586 250915 1519492 1511676 55838 40146 2381027 2129190 X 13324296 14811909 1092831 1614988 14417127 16426897 16798154 18556087 2009770 0 X 0 1 X 1 0 X 3504345 2892629 3767292 2651541 2946141 15761948 3504345 2892629 3767292 2651541 2946141 15761948 3754072 12007876 869212 238494 546228 893450 1088844 3636228 19398176 10345235 0.61900 0.62750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 33937 3070 37007 38397 -4460 33937 39600 -1203 38397 36032 3568 39600 30544 5488 36032 0.00000 0.54040 0.45960 0 0 1137500 1137500 11112562 3785385 7327177 2514819 1289175 1225644 5764968 1510246 4254722 13945043 OBLIGATION UNDER CAPITAL LEASE 40146 40146 X 9311420 1000 1000 9310420 -536279 -536279 8774141 7301650 1000 536279 537279 6764371 0 6764371 PART III, LINE 1A: THE MUSEUM'S COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS IN THE STATEMENT OF FINANCIAL POSITION. THE MUSEUM'S COLLECTIONS ARE MADE UP OF AIRCRAFTS AND ARTIFACTS OF HISTORICAL SIGNIFICANCE, AND OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. THE COLLECTION HOUSED BY THE MUSEUM INCLUDES AIRCRAFT FROM THE EARLIEST DAYS OF FLIGHT TO THE SPACE AGE. THE COLLECTION EXHIBITS THE HERITAGE OF MILITARY, CIVIL AND COMMERCIAL AVIATION AND SPACE-AGE INVOLVEMENT IN THE STATE OF COLORADO, THE ROCKY MOUNTAIN REGION AND THE WORLD. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. DURING 2023, THERE WERE NO MATERIAL COSTS INCURRED TO ACQUIRE COLLECTION ITEMS. PART III, LINE 4: THE COLLECTION HOUSED BY THE MUSEUM INCLUDES AIRCRAFT FROM THE EARLIEST DAYS OF FLIGHT TO THE SPACE AGE. THE COLLECTION EXHIBITS THE HERITAGE OF MILITARY, CIVIL AND COMMERCIAL AVIATION AND SPACE-AGE INVOLVEMENT IN THE STATE OF COLORADO, THE ROCKY MOUNTAIN REGION AND THE WORLD. PART V, LINE 4: THE MUSEUM'S ENDOWMENT IS TO BE MAINTAINED IN PERPETUTITY. THE EARNINGS ON THE ENDOWMENT ARE INTENDED TO BE USED TO ADVANCE THE MUSEUM'S "SPREADING WINGS" EDUCATIONAL OUTREACH MISSION AND INSPIRATION OF YOUNG PEOPLE. PART X, LINE 2: THE MUSEUM IS ORGANIZED AS A COLORADO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE MUSEUM IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE MUSEUM IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE MUSEUM HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL COSTS NETTED WITH INCOME ON THE 990 -536,279. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL COSTS NETTED WITH INCOME ON THE 990 536,279. GALA 303328 152958 150370 54807 82681 16375 20967 303328 152958 150370 54807 82681 16375 20967 174830 -24460 1 FLIGHT TRAINING SCHOLARSHIPS 22 250000 PART I, LINE 2: SCHOLARSHIP RECIPIENTS ARE REQUIRED TO COMPLETE AN APPLICATION BEFORE RECEIVING ANY FUNDING. APPLICANTS BEGIN WITH AN ONLINE APPLICATION FORUM. AFTER REVIEWING APPLICATIONS, COMPETITIVE CANDIDATES ARE SCHEDULED FOR INTERVIEWS. A SELECTION BOARD UTILIZES A POINT-BASED EVALUATION METHOD TO SELECT QUALIFIED CANDIDATES. THOSE WHO ARE SELECTED FOR AN AWARD ARE THEN REQUIRED TO TAKE A DISCOVERY FLIGHT, ENROLL IN A GROUND SCHOOL COURSE, AND PASS A 3RD CLASS MEDICAL EXAM. ONCE ALL REQUIREMENTS ARE MET, FUNDS ARE RELEASED. WINGS OVER THE ROCKIES AIR AND SPACE MUSEUM'S PREFERRED METHOD FOR PROVIDING SCHOARSHIP FUNDS IS TO PAY THE VARIOUS FLIGHT SCHOOLS AS THE STUDENT UTILIZES THEIR RESPECTIVE SERVICES AS OPPOSED TO RELEASING FUNDS TO THE FLIGHT SCHOOL IN ADVANCE. THIS METHOD ALLOWS US TO COLLECT AN INVOICE FOR EVERY ACTIVITY WHICH HELPS THE PROGRAM KEEP TRACK OF PROGRESS AND HOW THE FUNDS ARE BEING UTILIZED. HOWEVER, THERE ARE TWO SCHOOLS WHICH ARE PAID UP FRONT AND ARE REQUIRED TO SEND REPORTS WITH INFORMATION ON TRAINING PROGRESS AND SPENDING. ADDITIONALLY, WE HAVE AN ONLINE PILOT REPORTING SYSTEM, WHICH AWARDEES ARE REQUIRED TO COMPLETE AFTER EACH LESSON. THIS PROVIDES MORE INFORMATION THAN INVOICES ALONE, ESSENTIALLY SERVING AS A DIGITAL PILOT LOGBOOK. FINALLY, EACH AWARDEE IS ASSIGNED A WINGMAN MENTOR, WHO MONITORS THEIR PROGRESS BY REVIEWING THE PILOT REPORTS AND HAVING WEEKLY CONTACT. X X X 0 0 0 0 0 0 0 1 0 JOHN L BARRY PRESIDENT/CHIEF EXECUTIVE OFFICER 230362 0 10000 0 3600 0 4355 0 150 0 248467 0 0 0 ERIC ATWOOD CHIEF FINANCIAL OFFICER 128869 0 10000 0 0 0 2802 0 8430 0 150101 0 0 0 PART I, LINE 7 THE ORGANIZATION'S COMPENSATION COMMITTEE ANNUALLY REVIEWS THE PERFORMANCES OF THE EXECUTIVE STAFF AND OTHER STAFF AS IDENTIFIED BY THE COMMITTEE TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. DURING CALENDAR YEAR ENDED DECEMBER 31, 2023, BONUSES WERE AWARDED BASED ON REVIEW OF EACH INDIVIDUAL'S PERFORMANCE AND SERVICES TO THE ORGANIZATION. X 1 120000 EXPERT OPINION 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE TOTAL NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION IS MANAGED BY AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRMAN, VICE-CHAIRMAN, CHIEF EXECUTIVE OFFICER, PRESIDENT, SECRETARY AND TREASURER OF THE ORGANIZATION, AND SUCH ADDITIONAL MEMBERS AS THE CHAIRMAN MAY APPOINT. THE TERM OF OFFICE OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE, FOR ELECTED OFFICERS OF THE ORGANIZATION, THEIR ELECTED TERM OF OFFICE, AND FOR OTHER MEMBERS, ONE CALENDAR YEAR. ALL MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE MEMBERS OF THE ORGANIZATION'S BOARD. BETWEEN MEETINGS OF THE ORGANIZATION'S BOARD THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE POWERS AND DUTIES OF THE ORGANIZATION'S BOARD, EXCEPT THE ELECTION OF OFFICERS AND DIRECTORS. FORM 990, PART VI, SECTION A, LINE 1A THERE ARE 2 MEMBERS THAT HAVE "EMERITUS" STATUS AND THEREFORE, DO NOT HAVE VOTING RIGHTS. GREG ANDERSON AND TOM MARSH. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETE FORM 990 IS REVIEWED BY THE BOARD FINANCE COMMITTEE AND THE BOARD EXECUTIVE COMMITTEE, AND IS MADE AVAILABLE TO THE ENTIRE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS, OFFICERS, AND EMPLOYEES WHO ARE REQUIRED TO ACKNOWLEDGE HIS/HER UNDERSTANDING AND ACCEPTANCE OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY BY REVIEWING AND SIGNING THE POLICY. BY SIGNING, EACH DIRECTOR, OFFICER, AND EMPLOYEE IS OBLIGATED TO MAKE KNOWN ALL MATERIAL FACTS AND PERSONAL INTERESTS TO AN OFFICER OF THE ORGANIZATION THAT MAY BE DETERMINED TO PRESENT A CONFLICT OF INTEREST BEFORE ANY DISCUSSION OR NEGOTIATION OF A TRANSACTION. THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST IS REVIEWED BY THE EXECUTIVE COMMITTEE SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. IF CONFLICTS ARE DETERMINED, THE PERSON WITH THE CONFLICT IS EXCLUDED FROM THE MEETING/DECISION AND WILL REFRAIN FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER IS REVIEWED IN LIGHT OF COMPARABLE NATIONAL ORGANIZATIONS AND ESTABLISHED PERFORMANCE MEASURES BY THE ORGANIZATION'S BOARD. ALL MATTERS RELATED TO COMPENSATION ARE DOCUMENTED BY THE ORGANIZATION'S BOARD. A COMPENSATION REVIEW FOR THE CHIEF EXECUTIVE OFFICER AND THE CHIEF OPERATING OFFICER ARE CONDUCTED ANNUALLY DURING THE FOURTH QUARTER AND IMPLEMENTED IN THE SUBSEQUENT YEARS FIRST QUARTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION BY APPOINTMENT WITH THE CHIEF FINANCIAL OFFICER/CHIEF OPERATING OFFICER. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND OTHER POLICIES, AS WELL AS ITS FINANCIAL STATEMENTS ARE AVAILABLE BY APPOINTMENT WITH THE CONTROLLER.