2024-11-14T12:59:22-06:00 2023-12-31 570801130 SMITH SAPP 4728 JENN DR SUITE 100 MYRTLE BEACH SC 29577 990 2023-01-01 237323477 COASTAL CAROLINA ASSOCIATION OF REALTORS INC COAS 8436263638 951 SHINE AVENUE MYRTLE BEACH SC 29577 LAURA CROWTHER CHIEF EXECUTIVE OFFICER 8436263638 2024-11-14 1 1 J BURT HUGGINS CPA P00943431 8434488334 2024-11-14 2023 2024-10-15 13:58:12Z LAURA CROWTHER 951 SHINE AVENUE MYRTLE BEACH SC 29577 2392648 0 X WWW.CCARSC.ORG X 1972 SC PROVIDE RESOURCES THAT ENHANCE THE ABILITY OF REALTOR MEMBERS TO SERVE THEIR CUSTOMERS AND CLIENTS IN A PROFESSIONAL AND ETHICAL MANNER.THE COASTAL CAROLINAS ASSOCIATION OF REALTORS IS THE REAL ESTATE RESOURCE FOR MEMBERS AND THE COMMUNITY. ACCOUNTABILITY - AN OBLIGATION OR WILLINGNESS TO ACCEPT RESPONSIBILITY OR TO ACCOUNT FOR ONE'S ACTIONSSERVICE - AN ACT OF HELPFUL ACTIVITY; HELP; AIDHONESTY - FAIRNESS AND STRAIGHTFORWARDNESS OF CONDUCTINTEGRITY - FIRM ADHERENCE TO A CODE OF ESPECIALLY MORAL OR ARTISTIC VALUESPROFESSIONALISM - THE CONDUCT, AIMS OR QUALITIES THAT CHARACTERIZE OR MARK A PROFESSION OR A PROFESSIONALTHE COASTAL CAROLINAS ASSOCIATION OF REALTORS SERVES AS THE PROFESSIONAL TRADE ORGANIZATION FOR OVER 3800 REALTOR MEMBERS ON THE GRAND STRAND. WE WORK BEHIND THE SCENES DELIVERING SERVICES THAT KEEP OUR MEMBERS IN THE FOREFRONT OF THE REAL ESTATE INDUSTRY. WE ARE THE UNITED VOICE REPRESENTING AND PROTECTING THE INTERESTS OF PROPERTY OWNERS IN THE COMMUNITY. 13 13 16 71 0 0 0 0 1676636 1724239 -2578 102976 131305 154578 1805363 1981793 0 0 0 0 723069 698554 0 0 0 1011586 1321831 1734655 2020385 70708 -38592 8413638 8586529 2400953 2612436 6012685 5974093 X PROVIDE RESOURCES THAT ENHANCE THE ABILITY OF REALTOR MEMBERS TO SERVE THEIR CUSTOMERS AND CLIENTS IN A PROFESSIONAL AND ETHICAL MANNER.THE COASTAL CAROLINAS ASSOCIATION OF REALTORS IS THE REAL ESTATE RESOURCE FOR MEMBERS AND THE COMMUNITY. ACCOUNTABILITY - AN OBLIGATION OR WILLINGNESS TO ACCEPT RESPONSIBILITY OR TO ACCOUNT FOR ONE'S ACTIONSSERVICE - AN ACT OF HELPFUL ACTIVITY; HELP; AIDHONESTY - FAIRNESS AND STRAIGHTFORWARDNESS OF CONDUCTINTEGRITY - FIRM ADHERENCE TO A CODE OF ESPECIALLY MORAL OR ARTISTIC VALUESPROFESSIONALISM - THE CONDUCT, AIMS OR QUALITIES THAT CHARACTERIZE OR MARK A PROFESSION OR A PROFESSIONALTHE COASTAL CAROLINAS ASSOCIATION OF REALTORS SERVES AS THE PROFESSIONAL TRADE ORGANIZATION FOR OVER 3800 REALTOR MEMBERS ON THE GRAND STRAND. WE WORK BEHIND THE SCENES DELIVERING SERVICES THAT KEEP OUR MEMBERS IN THE FOREFRONT OF THE REAL ESTATE INDUSTRY. WE ARE THE UNITED VOICE REPRESENTING AND PROTECTING THE INTERESTS OF PROPERTY OWNERS IN THE COMMUNITY. 0 0 PROVIDE QUARTERLY LUNCHEONS, WEEKLY NEWSLETTERS AND VARIOUS EDUCATIONAL SERVICES FOR THE MEMBERSHIP. 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 16 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 8436263638 951 SHINE AVENUE MYRTLE BEACH SC 29577 RON JACKSON PAST-PRESIDENT 2.00 X X 0 0 0 JAMIE BROADHURST PRESIDENT 2.00 X X 0 0 0 MANDY FULFORD TREASURER 2.00 X X 0 0 0 BRIE BENDER PRESIDENT-ELECT 2.00 X X 0 0 0 MAX NEUBAUER AFFILIATE DIRECTOR 2.00 X 0 0 0 BRANDI MINCHILLO DIRECTOR 2.00 X 0 0 0 MIKE HILL SECRETARY 2.00 X 0 0 0 JOHN LINDSTRAND DIRECTOR 2.00 X 0 0 0 DREW STREETT NAR DIRECTOR 2.00 X X 0 0 0 RENNY DIEDRICH NAR DIRECTOR & REGIONAL VP 2.00 X X 0 0 0 MARY CHILDRESS DIRECTOR 2.00 X 0 0 0 RUTH LEMOINE DIRECTOR 2.00 X 0 0 0 KRISTINE OWENS DIRECTOR 2.00 X 0 0 0 LAURA CROWTHER CHIEF EXECUTIVE OFFICER 40.00 X 287905 0 18782 LAURA RIPPY CHIEF FINANCIAL OFFICER 40.00 X 22260 0 2792 JOE HEYD CHEIF FINANCIAL OFFICER 40.00 X 60000 0 0 370165 0 21574 1 0 1 0 0 MEMBERSHIP DUES & ASSE 541900 1677528 1677528 MISCELLANEOUS INCOME 900099 46711 46711 1724239 156074 156074 12780 0 12780 12780 12780 297733 350831 -53098 -53098 -53098 73202 60024 13178 13178 INTERCOMPANY RENT/MGMT 561000 128620 128620 128620 1981793 1724239 0 257554 X 496085 20214 128414 53841 60451 15020 267796 36732 46377 62205 34148 167869 96143 133947 21542 OTHER EVENTS 93231 FOOD AND SUPPLIES 68268 BANK SERVICE CHARGES 50951 MEMBER TRAINING 39786 127365 2020385 794499 1555522 3858578 3362093 1480 42675 96122 42424 3671178 1722650 2003248 1948528 1017781 993357 641930 641930 8413638 8586529 292336 297641 1168745 1148425 939872 1166370 2400953 2612436 X 6012685 5974093 6012685 5974093 8413638 8586529 -38592 0 X X 0 1 X 1 0 0 0 0 1527836 5000 5000 11710 -6710 479454 479454 2568289 1152154 1416135 623435 570496 52939 1948528 641930 C 641930 X 4770013 101118 2815722 2916840 1853173 128620 128620 1981793 4620296 2563668 2563668 2056628 -36243 -36243 2020385 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(6) OF THE UNITED STATES INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. AS SUCH, ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO INCOME TAX. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATIONS WHOLLY OWNED SUBSIDIARY IS A TAXABLE CORPORATION THAT INCURS INCOME TAX EXPENSE WHEN ITS REVENUES FROM MULTIPLE LISTING SERVICES EXCEEDS THE COSTS OF THOSE TAXABLE ACTIVITIES. THE ORGANIZATION RECORDS INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740 INCOME TAXES. THE GUIDANCE PROVIDES THAT A TAX BENEFIT FROM N UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED UPON THE ADOPTION OF THE GUIDANCE AND IN SUBSEQUENT PERIODS. THE ORGANIZATION BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023, AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PRESENTATION DIFFERENCE: FUNDRAISING EXPENSE SUBSIDIARY'S REVENUE INCLUDED IN CONSOLIDATED AUDIT PRESENTATION DIFFERENCE: INVESTMENT ACCOUNT FEES INCLUDED IN INVEST INCOME ROUNDING PART XI, LINE 4B - OTHER ADJUSTMENTS: INTERCOMPANY REVENUE ELIMINATED FROM CONSOLIDATED AUDIT PART XII, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARY'S EXPENSES INCLUDED IN CONSOLIDATED AUDIT MISCELLANEOUS PART XII, LINE 4B - OTHER ADJUSTMENTS: BOOK:TAX DEPRECIATION DIFFERENCE PRESENTATION DIFFERENCE: FUNDRAISING EXPENSE PRESENTATION DIFFERENCE: INVESTMENT ACCOUNT FEES INCLUDED IN INVEST INCOME ROUNDING PART XII, LINE 4B BOOK:TAX DIFFERENCE IN DEPRECIATION EXPENSE: 83,956 TOTAL LINE 4B: 83,956 PART XII, LINE 2B LEGAL EXPENSES: 39,043 BOOK:TAX INCOME TAX DIFFERENCE (INCLUDING PENALTIES & INTEREST): 12,104 TOTAL LINE 2B: 51,147 GOLF TOURNAMENT 25395 25395 782 12011 1770 33171 CLAY SHOOT TOURNAMENT 47807 47807 470 8247 2791 782 2 73202 73202 1252 20258 4561 33953 60024 13178 1 X 0 0 0 LAURA CROWTHER CHIEF EXECUTIVE OFFICER 246500 0 28205 0 13200 0 7395 0 11387 0 306687 0 0 0 COASTAL CAROLINAS MLS INC WHOLLY OWNED SUBSIDIARY START-UP EXPENSE, INTERCOMPANY X 939872 1166370 0 1 0 1166370 FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE SEVEN (7) CLASSES OF MEMBERS AS FOLLOWS: (A) REALTOR MEMBERS. REALTOR MEMBERS WHETHER PRIMARY OR SECONDARY SHALL BE: (1) INDIVIDUALS WHO, AS SOLE PROPRIETORS, PARTNERS OR CORPORATE OFFICERS, OR BROKER-IN-CHARGE OR HIS/HER DESIGNEE, ARE ENGAGED ACTIVELY IN THE REAL ESTATE PROFESSION, INCLUDING BUYING, SELLNG, EXCHANGING, RENTING OR LEASING, MANAGING, APPRAISING FOR OTHERS FOR COMPENSATION, COUNSELING, BUILDING, DEVELOPING OR SUBDIVIDING REAL ESTATE, AND WHO MAINTAIN OR ARE ASSOCIATED WITH AN ESTABLISHED REAL ESTATE OFFICE IN THE STATE OF SOUTH CAROLINA OR A STATE CONTIGUOUS THERETO. ALL PERSONS WHO ARE PARTNERS IN A PARTNERSHIP, OR ALL OFFICERS IN A CORPORATION WHO ARE ACTIVELY ENGAGED IN THE REAL ESTATE PROFESSION WITHIN THE STATE OR A STATE CONTIGUOUS THERETO SHALL QUALIFY FOR REATOR MEMBERSHIP ONLY, AND EACH IS REQUIRED TO HOLD REALTOR MEMBERSHIP (EXCEPT AS PROVIDED IN THE FOLLOWING PARAGRAPH) IN A BOARD OF REALTORS( WITHIN THE STATE OR A STATE CONTIGUOUS THERETO UNLESS OTHERWISE QUALIFIED FOR INSTITUTE AFFILATE MEMBERSHIP AS DESCRIBED IN SECTION 1 B OF ARTICLE IV. (AMENDED 8/05) NOTE: REALTOR MEMBERS MAY OBTAIN MEMBERSHIP IN A "SECONDARY" BOARD IN ANOTHER STATE IN THE CASE OF A REAL ESTATE FIRM, PARTNERSHIP, OR CORPORATION, WHOSE BUSINESS ACTIVITY IS SUBSTANTIALLY ALL COMMERCIAL, ONLY THOSE PRINCIPALS ACTIVELY ENGAGED IN THE REAL ESTATE BUSINESS IN CONNECTION WITH THE SAME OFFICE OR ANY OTHER OFFICES WITHIN THE JURISDICTION OF THE BOARD IN WHICH ONE OF THE FIRM'S PRINCIPALS HOLDS REALTOR MEMBERSHIP, SHALL BE REQUIRED TO HOLD REALTOR MEMBERSHIP UNLESS OTHERWISE QUALIFIED FOR INSTITUTE AFFILIATE MEMBERSHIP AS DESCRIBED IN SECTION 1 (B) OF ARTICLE IV. (AMENDED 1/01) (2) INDIVIDUALS WHO ARE ENGAGED IN THE REAL ESTATE PROFESSION OTHER THAN AS SOLE PROPRIETORS, PARTNERS, CORPORATE OFFICERS, OR BROKER-IN-CHARGE OR HIS/HER DESIGNEE AND ARE ASSOCIATED WITH AREALTOR MEMBER AND MEET THE QUALIFICATIONS SET OUT IN ARTICLE V. (3) FRANCHISE REALTOR MEMBERSHIP. CORPORATE OFFICERS (WHO MAY BE LICENSED OR UNLICENSED) OF A REAL ESTATE BROKERAGE FRANCHISE ORGANIZATION WITH AT LEAST ONE HUNDRED FIFTY (150) FRANCHISEES LOCATED WITHIN THE UNITED STATES, ITS INSULAR POSSESSIONS AND THE COMMONWEALTH OF PUERTO RICO, ELECTED TO MEMBERSHIP PURSUANT TO THE PROVISIONS IN THE NAR CONSTITUTION AND BYLAWS. SUCH INDIVIDUALS SHALL ENJOY ALL OF THE RIGHTS, PRIVILEGES AND OBLIGATIONS OF REALTOR MEMBERSHIP (INCLUDING COMPLIANCE WITH THE CODE OF ETHICS) EXCEPT: OBLIGATIONS RELATED TO BOARD MANDATED EDUCATION, MEETING ATTENDANCE, OR INDOCTRINATION CLASSES OR OTHER SIMILAR REQUIREMENTS; THE RIGHT TO USE THE TERM REALTOR IN CONNECTION WITH THEIR FRANCHISE ORGANIZATION'S NAME; AND THE RIGHT TO HOLD ELECTIVE OFFICE IN THE LOCAL BOARD, STATE ASSOCIATION AND NATIONAL ASSOCIATION. (4) PRIMARY AND SECONDARY REALTOR MEMBERS. AN INDIVIDUAL IS A PRIMARY MEMBER IF THE BOARD PAYS STATE AND NATIONAL DUES BASED ON SUCH MEMBER. AN INDIVIDUAL IS A SECONDARY MEMBER IF STATE AND NATIONAL DUES ARE REMITTED THROUGH ANOTHER BOARD. ONE OF THE PRINCIPALS IN A REAL ESTATE FIRM MUST BE A DESIGNATED REALTOR MEMBER OF THE BOARD IN ORDER FOR LICENSEES AFFILATED WITH THE FIRM TO SELECT THE BOARD AS THEIR "PRIMARY" BOARD. (5) DESIGNATED REALTOR MEMBERS. EACH FIRM SHALL DESIGNATE IN WRITING ONE REALTOR MEMBER WHO SHALL BE RESPONSIBLE FOR ALL DUTIES AND OBLIGATIONS OF MEMBERSHIP INCLUDING THE OBLIGATION TO ARBITRATE PURSUANT TO ARTICLE 17 OF THE CODE OF ETHICS AND THE PAYMENT OF BOARD DUES AS ESTABLISHED IN ARTICLE X OF THE BYLAWS. THE "DESIGNATED REALTOR" MUST BE A SOLE PROPRIETOR, PARTNER, CORPORATE OFFICER, BROKER-IN-CHARGE OR HIS/HER DESIGNEE ACTING ON BEHALF OF THE FIRM'S PRINCIPAL(S) AND MUST MEET ALL OTHER QUALIFICATIONS FOR REALTOR MEMBERSHIP ESTABLISHED IN ARTICLE V, SECTION 2, OF THE BYLAWS. (B) INSTITUTE AFFILATE MEMBERS. INSTITUTE AFFILATE MEMBERS SHALL BE INDIVIDUALS WHO HOLD A PROFESSIONAL DESIGNATION AWARDED BY A INSTITUTE, SOCIETY, OR COUNCIL AFFILATED WITH THE NATIONAL ASSOCIATION OF REALTORS( THAT ADDRESSES A SPECIALTY AREA OTHER THAN RESIDENTIAL BROKERAGE OR INDIVIDUALS WHO OTHERWISE HOLD A CLASS OF MEMBERSHIP IN SUCH INSTITUTE, SOCIETY OR COUNCIL THAT CONFERS THE RIGHT TO HOLD OFFICE. ANY SUCH INDIVIDUAL, IF OTHERWISE ELIGIBLE, MAY ELECT TO HOLD REALTOR MEMBERSHIP, SUBJECT TO PAYMENT OF APPLICABLE DUES FOR SUCH MEMBERSHIP. (AMENDED 1/02) (C) AFFILATE MEMBER. AFFILATE MEMBERS SHALL BE REAL ESTATE OWNERS AND OTHER INDIVIDUALS OR FIRMS WHO, WHILE NOT ENGAGED IN THE REAL ESTATE PROFESSION AS DEFINED IN PARAGRAPH (A) OR (B) OF THIS SECTION, HAVE INTERESTS REQUIRING INFORMATION CONCERNING REAL ESTATE, AND ARE IN SYMPATHY WITH THE OBJECTIVES OF THE ASSOCIATION. (D) PUBLIC SERVICE MEMBERS. PUBLIC SERVICE MEMBERS SHALL BE INDIVIDUALS WHO ARE INTERESTED IN THE REAL ESTATE PROFESSION AS EMPLOYEES OF OR AFFILATED WITH EDUCATIONAL, PUBLIC UTILTY, GOVERNMENTAL OR OTHER SIMILAR ORGANIZATIONS, BUT ARE NOT ENGAGED IN THE REAL ESTATE PROFESSION ON THEIR OWN ACCOUNT OR IN ASSOCIATION WITH AN ESTABLISHED REAL ESTATE BUSINESS. (E) HONORARY MEMBERS. HONORARY MEMBERS SHALL BE INDIVIDUALS NOT ENGAGED IN THE REAL ESTATE PROFESSION WHO HAVE PERFORMED NOTABLE SERVICE FOR THE REAL ESTATE PROFESSION, FOR THE ASSOCIATION, OR FOR THE PUBLIC. (F) STUDENT MEMBERS. STUDENT MEMBERS SHALL BE INDIVIDUALS WHO ARE SEEKING AN UNDERGRADUATE OR GRADUATE DEGREE WITH A SPECIALIZATION OR MAJOR IN REAL ESTATE AT INSTITUTIONS OF HIGHER LEARNING AND WHO HAVE COMPLETED AT LEAST TWO YEARS OF COLLEGE AND AT LEAST ONE COLLEGE LEVEL COURSE IN REAL ESTATE, BUT ARE NOT ENGAGED IN THE REAL ESTATE PROFESSION ON THEIR OWN ACCOUNT OR NOT ASSOCIATED WITH AN ESTABLISHED REAL ESTATE OFFICE. FORM 990, PART VI, SECTION A, LINE 7A SECTION 4. ELECTION OF OFFICERS AND DIRECTORS. (A) AT LEAST TWO (2) MONTHS BEFORE THE ANNUAL ELECTION, A NOMINATING COMMITTEE OF SEVEN (7) REALTOR MEMBERS SHALL BE APPOINTED BY THE PRESIDENT WITH THE APPROVAL OF THE BOARD OF DIRECTORS. THE NOMINATING COMMITTEE SHALL SELECT ONE CANDIDATE FOR EACH OFFICE AND ONE CANDIDATE FOR EACH PLACE TO BE FILED ON THE BOARD OF DIRECTORS. THE REPORT OF THE NOMINATING COMMITTEE SHALL BE MAILED OR WHERE PERMITTED BY STATE LAW, ELECTRONICALLY TRANSMITTED TO EACH MEMBER ELIGIBLE TO VOTE AT LEAST THREE (3) WEEKS PRECEDING THE ELECTION. ADDITIONAL CANDIDATES FOR THE OFFICES TO BE FILED MAY BE PLACED IN NOMINATION BY PETITION SIGNED BY AT LEAST 20% OF THE REALTOR MEMBERS ELIGIBLE TO VOTE. THE PETITION SHALL BE FILED WITH THE CHIEF STAFF EXECUTIVE AT LEAST TWO (2) WEEKS BEFORE THE ELECTION. THE CHIEF STAFF EXECUTIVE SHALL SEND NOTICE OF SUCH ADDITIONAL NOMINATIONS TO ALL MEMBERS ELIGIBLE TO VOTE BEFORE THE ELECTION. (B) THE ELECTION OF OFFICERS AND DIRECTORS SHALL TAKE PLACE AT THE ANNUAL MEETING. ELECTION SHALL BE BY BALLOT AND ALL VOTES SHALL BE CAST IN PERSON. THE BALLOTS SHALL CONTAIN THE NAMES OF ALL CANDIDATES AND THE OFFICES FOR WHICH THEY ARE NOMINATED. (C) THE PRESIDENT, WITH THE APPROVAL OF THE BOARD OF DIRECTORS, SHALL APPOINT AN ELECTION COMMITTEE OF THREE (3) REALTOR MEMBERS TO CONDUCT THE ELECTION. IN CASE OF A TIE VOTE, THE ISSUE SHALL BE DETERMINED BY LOT. FORM 990, PART VI, SECTION A, LINE 7B SECTION 5. QUORUM. MEMBERSHIP MEETINGS, A QUORUM FOR THE TRANSACTION OF BUSINESS SHALL CONSIST OF THOSE MEMBERS PRESENT OF THE MEMBERS ELIGIBLE TO VOTE. BOARD OF DIRECTORS MEETINGS A QUORUM FOR THE TRANSACTION OF BUSINESS SHALL CONSIST OF 2/3 OF THE DIRECTORS ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A WRITTEN CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 15A THE PERSONNEL COMMITTEE WILL RECOMMEND ANY ADJUSTMENT OF THE CEO'S COMPENSATION TO INCLUDE A REVIEW OF BASE COMPENSATION AND BENEFITS TO ASSURE INTERNAL AND EXTERNAL MARKET EQUITY AND COMPETITIVENESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE: WWW.CCARSC.ORG FORM 990, PART IX, LINE 11G OUTSIDE CONTRACT SERVICES 242,410. MEMBERSHIP FEES 25,386. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.