2024-12-09T11:06:08-05:00 2021-12-31 861200727 TUTTLE CONSULTING GROUP PO BOX 837 CEDAR CITY UT 84721 990 2021-01-01 331071221 SOCIETY FOR INTEGRATIVE ONCOLOGY INC SOCI 8589452446 28750 ADDISON CT PEPPER PIKE OH 44124 SANTOSH RAO MD PRESIDENT ELECT 8589452446 2023-07-27 TAD TUTTLE CPA P01612941 4356718541 2023-07-27 2021 2024-10-15 13:58:12Z X TING BAO MD MS 136 EVERETT ROAD ALBANY NY 12205 563860 false X WWW.INTEGRATIVEONC.ORG X 2003 NY PROVIDING EDUCATIONAL OPPORTUNITIES TO MEMBERS AND COMMITTED TO THE STUDY AND APPLICATION OF INTEGRATIVE AND COMPLEMENTARY THERAPIES FOR CANCER PATIENTS. IT PROVIDES A CONVENIENT FORUM FOR PRESENTATION, DISCUSSION AND PEER REVIEW OF EVIDENCE BASED RESEARCH AND TREATMENT. X 22 22 0 232 0 286321 467825 26340 96021 480 14 0 313141 563860 0 0 0 0 0 340678 386584 340678 386584 -27537 177276 607302 882039 97461 607302 784578 X PROVIDING EDUCATIONAL OPPORTUNITIES TO MEMBERS AND COMMITTED TO THE STUDY AND APPLICATION OF INTEGRATIVE AND COMPLEMENTARY THERAPIES FOR CANCER PATIENTS. IT PROVIDES A CONVENIENT FORUM FOR PRESENTATION, DISCUSSION AND PEER REVIEW OF EVIDENCE BASED RESEARCH AND TREATMENT. false false 322238 96021 SIO HAS EMERGED FROM THE FIRST TWO YEARS OF THE PANDEMIC HAVING MET MEMBERSHIP GOALS (558 MEMBERS), ADVANCEMENT GOALS (GRANTS SUPPORTING THE CONFERENCE AND SCHOLARSHIPS TOTALLED 164,500.00), AND HOSTING THE SOCIETY'S FIRST HYBRID INTERNATIONAL ANNUAL CONFERENCE IN BALTIMORE, MD. THROUGH FUNDING FROM THE SAMUELI FOUNDATION, SIO IS JOINTLY DEVELOPING WITH THE AMERICAN SOCIETY OF CLINICAL ONCOLOGY (ASCO) IMPORTANT CLINICAL PRACTICE GUIDELINES ON THE USE OF EVIDENCE-BASED INTEGRATIVE ONCOLOGY THERAPIES FOR PEOPLE WITH CANCER. SIO HAS ALSO TRADEMARKED ITS NAME AND LOGO IN THE US, AND HAS ESTABLISHED A DEDICATED GRANT FUNDING PATHWAY WITH GATEWAY FOR CANCER RESEARCH. 322238 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true false false false false false true false false false false false true 0 0 0 false false false false false false false false X 22 22 false true false true true true false true true false false true true true true false false false false false X HAUCK & ASSOCIATES 2023207101 4719 SHELBURNE ST 8 BISMARCK ND 58503 X TING BAO MD MS PRESIDENT 5.00 X 0 0 0 SANTOSH RAO MD PRESIDENT EL 5.00 X 0 0 0 ANA MARIA LOPEZ MD MPH MACP TREASURER 3.00 X 0 0 0 CHANNING PALLER MD VP ADVANCEME 2.00 X 0 0 0 EUGENE AHN MD BOARD MEMBER 2.00 X 0 0 0 JODI MACLEOD BA SECRETARY 3.00 X 0 0 0 LYNDA BALNEAVES PHD RN PAST PRESIDE 3.00 X 0 0 0 CLAUDIA WITT MD MBA BOARD MEMBER 2.00 X 0 0 0 ERAN BEN-ARYE MD BOARD MEMBER 2.00 X 0 0 0 SHEILA GARLAND PHD RPSYCH BOARD MEMBER 2.00 X 0 0 0 CHASSE BAILEY-DORTON MD BOARD MEMBER 2.00 X 0 0 0 MICHAEL WARGOVICH PHD BOARD MEMBER 2.00 X 0 0 0 GABRIEL LOPEZ MD BOARD MEMBER 2.00 X 0 0 0 ELEANOR WALKER MD BOARD MEMBER 2.00 X 0 0 0 LEIGH LEIBEL MSC C-IAYT BOARD MEMBER 2.00 X 0 0 0 VIRAJ MASTER MD PHD BOARD MEMBER 2.00 X 0 0 0 ASHWIN MEHTA MD MPH BOARD MEMBER 2.00 X 0 0 0 KIMBERLY RICHARDSON BOARD MEMBER 2.00 X 0 0 0 HWA SEUNG YOO KMD PHD BOARD MEMBER 2.00 X 0 0 0 YUFIE YANG MD BOARD MEMBER 2.00 X 0 0 0 DOREEN STEIN-SEROUSSI MA MPA BOARD MEMBER 2.00 X 0 0 0 ELIZABETH L GLOSIK BS BOARD MEMBER 2.00 X 0 0 0 false false false 174965 292860 467825 CONFERENCE FEES 611430 96021 96021 96021 14 14 563860 96035 113100 56550 56550 258118 258118 MISCELLANEOUS 7056 3810 3246 DUES & SUBSCRIPTIONS 3575 3575 EXCHANGE FEES 2785 2785 IT EXPENSES 1950 975 975 386584 322238 64346 0 442146 502383 165156 165156 214500 607302 882039 1310 96151 0 97461 X 462339 570078 144963 214500 607302 784578 607302 882039 177276 X false false X 121073 151338 154336 286321 467825 1180893 197192 253057 354720 26340 96035 927344 318265 404395 509056 312661 563860 2108237 2108237 895 2011 1272 480 4658 895 2011 1272 480 4658 319160 406406 510328 313141 563860 2112895 0.99780 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED HAUCK & ASSOCIATES MANAGEMENT COMPANY MISAPPROPRIATION OF FUNDS false HAUCK & ASSOCIATES MANAGEMENT CO. 893088 MISAPPROPRIATION false SCHEDULE L, PART V PLEASE REFER TO THE NARRATIVE ON SCHEDULE O FOR ADDITIONAL INFORMATION RELATED TO THE ANSWER "YES" ON FORM 990, PART IV, LINE 25A REGARDING TRANSACTIONS WITH DISQUALIFIED PERSON. FUNDS MISAPPROPRIATION 2021-12-31 893088 COST HAUCK & ASSOCIATES 4719 SHELBURNE ST 8 BISMARCK ND 58503 CORP false false false false FORM 990 - ORGANIZATION'S MISSION PROVIDING EDUCATIONAL OPPORTUNITIES TO MEMBERS AND COMMITTED TO THE STUDY AND APPLICATION OF INTEGRATIVE AND COMPLEMENTARY THERAPIES FOR CANCER PATIENTS. IT PROVIDES A CONVENIENT FORUM FOR PRESENTATION, DISCUSSION AND PEER REVIEW OF EVIDENCE BASED RESEARCH AND TREATMENT. FORM 990 PART IV, LINE 25A - EXCESS BENEFIT TRANSACTION AS DETAILED IN THE RESPONSE TO PART IV, LINE 3, BELOW, IN 2021, HAUCK & ASSOCIATES WAS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION AND THUS MET THE DEFINITION OF A "DISQUALIFIED PERSON." ACCORDINGLY, THE MISAPPROPRIATION OF THE ORGANIZATION'S FUNDS BY HAUCK & ASSOCIATES' PRINCIPAL MANAGER, GRAHAM HAUCK, DESCRIBED IN THE RESPONSE TO PART VI, LINE 5, BELOW, CONSTITUTES AN EXCESS BENEFIT TRANSACTION WHICH IS DISCLOSED ON SCHEDULE L. FORM 990, PART VI PART VI, LINE 20 - BOOKS AND RECORDS AS DISCUSSED IN THE RESPONSES TO PART VI, LINES 3 AND 5, ABOVE, IN 2021, THE ORGANIZATION WAS UNAWARE OF H&A'S MALFEASANCE AND, AS PART OF ITS DUTIES UNDER THE SERVICES AGREEMENT, H&A WAS GIVEN CUSTODY OF THE ORGANIZATION'S BOOKS AND RECORDS. SINCE LEARNING OF H&A'S MISCONDUCT, THE ORGANIZATION HAS TAKEN SIGNIFICANT STEPS TO RECOVER ITS BOOKS AND RECORDS FROM H&A. THE RECOVERED BOOKS AND RECORDS ARE NOW IN THE POSSESSION OF MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION IS STAFFED BY A GROUP OF VOLUNTEER HEALTHCARE PROVIDERS AND PATIENT ADVOCATES. FOR THIS REASON, THE ORGANIZATION OUTSOURCES FULL TIME MANAGEMENT OF ITS OPERATIONS TO THIRD-PARTY CONSULTANCY FIRMS SPECIALIZING IN NONPROFIT MANAGEMENT. EFFECTIVE JANUARY 1, 2021, THE ORGANIZATION ENGAGED THE WASHINGTON, D.C. BASED CONSULTING FIRM, HAUCK & ASSOCIATES ("H&A"), TO MANAGE ITS OPERATIONS. PURSUANT TO THE WRITTEN AGREEMENT ENTERED INTO BETWEEN H&A AND THE ORGANIZATION ("SERVICES AGREEMENT"), H&A'S MANAGEMENT SERVICES INCLUDED, WITHOUT LIMITATION, FINANCE, ACCOUNTING, HUMAN RESOURCES, EVENT PLANNING AND LEGAL. IN FURTHERANCE OF ITS MANAGEMENT ROLE, H&A WAS GIVEN CUSTODY OF THE ORGANIZATIONS BOOKS AND RECORDS AND GRANTED TO ACCESS TO, AMONG OTHER THINGS, THE ORGANIZATION'S FINANCIAL ACCOUNTS, WEBSITES, KEYS AND CREDIT CARDS. AS FURTHER DISCUSSED IN THE RESPONSE TO PART VI, LINE 5, BELOW, ALTHOUGH NOT DISCOVERED UNTIL 2023, H&A ABUSED ITS MANAGEMENT POSITION TO MISAPPROPRIATE FUNDS FROM THE ORGANIZATION IN 2021 AND CONCEAL ITS ACTIONS FROM THE ORGANIZATION. IT WAS ALSO DISCOVERED IN 2023 THAT H&A CHARGED THE ORGANIZATION MANAGEMENT FEES FOR SERVICES THAT DID NOT COMPLY WITH THE DUTIES AND STANDARDS OUTLINED IN THE SERVICES AGREEMENT. FOR THESE REASONS, THE ORGANIZATION TERMINATED ITS RELATIONSHIP WITH H&A IN MAY 2023. FORM 990, PAGE 6, PART VI, LINE 5 AS DISCUSSED IN THE RESPONSE TO PART VI, LINE 3, ABOVE, THE ORGANIZATION ENGAGED H&A TO SERVE AS MANAGER BEGINNING ON JANUARY 1, 2021. H&A CONTINUED IN SUCH CAPACITY UNTIL ON OR ABOUT MAY 10, 2023, WHEN THE ORGANIZATION LEARNED THAT GRAHAM HAUCK ("HAUCK"), THE PRINCIPAL MANAGER AT H&A, PLEAD GUILTY IN FEDERAL COURT TO MISAPPROPRIATION OF FUNDS OF ANOTHER NONPROFIT ORGANIZATION MANAGED BY H&A. IMMEDIATELY THEREAFTER, THE ORGANIZATION TERMINATED H&A AND IMPLEMENTED VARIOUS CORRECTIVE ACTIONS. THESE ACTIONS INCLUDED: (1) SECURING THE ORGANIZATION'S ASSETS TO PREVENT FURTHER LOSSES; (2) RECOVERING PAPER AND ELECTRONIC FILES AND FINANCIAL BOOKS AND RECORDS OF THE ORGANIZATION; (3) REVOKING H&A'S ACCESS TO THE ORGANIZATION'S FINANCIAL ACCOUNTS, INTERNET SITES, KEYS, CREDIT CARDS AND THE LIKE; (4) IDENTIFYING A NEW MANAGEMENT COMPANY TO REPLACE H&A AND ENGAGING TAD TUTTLE, CPA AS THE ORGANIZATION'S INDEPENDENT OUTSIDE ACCOUNTANT; (5) ENGAGING A FORENSIC ACCOUNTANT, CHESS CONSULTING LLC ("CHESS CONSULTING"), TO DETECT ANY MISAPPROPRIATION OF THE ORGANIZATION'S FUNDS AND DETERMINE THE AMOUNT INVOLVED; AND (6) RETAINING EXPERIENCED OUTSIDE COUNSEL, NAMELY: (I) ZACHARY R. HAFER, ESQUIRE, A PARTNER IN COOLEY LLP'S WHITE COLLAR DEFENSE AND INVESTIGATIONS PRACTICE GROUP AND FORMER ASSISTANT US ATTORNEY, (II) MICHAEL I. SANDERS, ESQUIRE, A PARTNER IN BLANK ROME LLP'S TAX GROUP AND PROFESSOR AT GEORGETOWN UNIVERSITY LAW CENTER, AND AN EXPERT IN THE FIELD OF TAX-EXEMPT ORGANIZATIONS, AND (III) T. MALCOLM SANDILANDS, ESQUIRE, A PARTNER IN BLANK ROME LLP'S CORPORATE GROUP. INTERNALLY, THE ORGANIZATION HIRED NELSON LIN AS ITS FIRST INSIDE GENERAL COUNSEL TO COORDINATE ITS LEGAL RESPONSE, WHICH INCLUDES CRISIS MANAGEMENT AND SUPERVISION OF THE ORGANIZATION'S RECOVERY EFFORTS. IN ADDITION, SINCE LEARNING OF HAUCK'S GUILTY PLEA, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES HAS WORKED CONTINUOUSLY TO ENSURE THAT H&A IS UNABLE TO ACCESS OR CONTROL ANY ASPECT OF THE ORGANIZATION'S OPERATIONS. FOLLOWING ITS ENGAGEMENT, CHESS CONSULTING IMMEDIATELY BEGAN ITS FORENSIC REVIEW OF THE ORGANIZATION'S AVAILABLE FINANCIAL INFORMATION, INCLUDING BUT NOT LIMITED TO, COPIES OF BANK STATEMENTS, YEAR-END BALANCE SHEETS AND INCOME STATEMENTS, GRANT AND CONTRIBUTIONS SUPPORT, CERTAIN THIRD-PARTY INVOICES, AND OTHER RELEVANT DOCUMENTATION. BASED ON THIS REVIEW, CHESS CONSULTING GENERATED A REPORT (THE "FORENSIC REPORT"), A COPY OF WHICH IS AVAILABLE UPON REQUEST. THE FORENSIC REPORT ESTIMATES THE RANGE OF POTENTIAL MISAPPROPRIATED FUNDS DURING THE PERIOD FROM JANUARY 2021 THROUGH APRIL 2023 AS BETWEEN 893,088 AND 936,167. THE LOW END OF THE ESTIMATED RANGE IS BASED ON AN ANALYSIS OF EXCESS PAYMENTS MADE BY THE ORGANIZATION TO H&A DURING THE PERIOD FROM JANUARY 2021 THROUGH APRIL 2023. THIS INCLUDES 263,900 OF MANAGEMENT FEES COLLECTED BY H&A FOR SERVICES THAT DID NOT MEET THE REQUIREMENTS AND STANDARDS SET FORTH IN THE SERVICES AGREEMENT. THE HIGH END OF THE ESTIMATED RANGE IS BASED ON A COMPARISON OF THE ORGANIZATION'S BANK ACTIVITY TO ITS FINANCIAL STATEMENTS DURING THE PERIOD FROM JANUARY 2019 THROUGH APRIL 2023. THE FORENSIC REPORT ACKNOWLEDGES THAT THE ANALYSES THEREIN ARE BASED ON THE BEST INFORMATION AVAILABLE BECAUSE, AS MENTIONED ABOVE, H&A WAS RESPONSIBLE FOR MAINTAINING THE ORGANIZATION'S BOOKS AND RECORDS, INCLUDING TRANSACTION SUPPORT, SOME OF WHICH THE ORGANIZATION HAS BEEN UNABLE TO RECOVER TO DATE. THE ORGANIZATION IS CURRENTLY WORKING WITH ITS OUTSIDE COUNSEL, MALCOLM SANDILANDS AND FORMER ASSISTANT US ATTORNEY, ZACHARY HAFER, TO OBTAIN RESTITUTION THROUGH CO-OPERATION WITH THE DEPARTMENT OF JUSTICE (THE "DOJ") IN ITS CONTINUING INVESTIGATION OF H&A AND HAUCK. AT THIS TIME, THE ORGANIZATION BELIEVES THAT IT WILL BE ABLE TO RECOVER A SUBSTANTIAL PORTION OF THE MISAPPROPRIATED FUNDS THROUGH THE DOJ. TO THE EXTENT THE RESTITUTION RECEIVED FROM THE DOJ DOES NOT FULLY COVER THE MISAPPROPRIATED FUNDS, THE ORGANIZATION WILL DISCUSS WITH COUNSEL THE COSTS AND RISKS OF COMMENCING LITIGATION TO RECOVER THE BALANCE FROM HAUCK AND/OR H&A. IN ADDITION TO THE CORRECTIVE MEASURES ALREADY TAKEN, THE ORGANIZATION WILL ALSO TAKE THE FOLLOWING STEPS TO ENSURE THAT A SIMILAR EVENT DOES NOT OCCUR IN THE FUTURE. ALL OF THE ORGANIZATION'S TRUSTEES AND OFFICERS WILL BE REQUIRED TO ATTEND MANDATORY TRAINING SESSIONS PRESENTED BY MICHAEL I. SANDERS, ESQUIRE, ON THEIR FIDUCIARY DUTIES AND OBLIGATIONS TO THE ORGANIZATION. AS MENTIONED ABOVE, MICHAEL I. SANDERS, ESQUIRE IS A LAW PROFESSOR IN THE GRADUATE TAX PROGRAM AT THE GEORGETOWN UNIVERSITY LAW CENTER AND NOTED EXPERT IN THE FIELD OF TAX-EXEMPT ORGANIZATIONS. ADDITIONALLY, THE BOARD OF TRUSTEES WILL AMEND THE ORGANIZATION'S BYLAWS TO MANDATE THE CREATION OF AN AUDIT AND FINANCE COMMITTEE (THE "COMMITTEE"). THE COMMITTEE WILL BE COMPRISED OF AT LEAST THREE (3) TRUSTEES AND WILL BE RESPONSIBLE FOR OVERSEEING ALL AUDITS AND THE OVERALL FISCAL AFFAIRS OF THE ORGANIZATION. THE COMMITTEE WILL DEVELOP AND RECOMMEND AN ANNUAL BUDGET FOR ADOPTION BY THE BOARD OF TRUSTEES, AS WELL AS TAKE STEPS TO ENSURE THAT ALL OF THE ORGANIZATION'S FUNDS ARE DEPOSITED, INVESTED AND WITHDRAWN IN A MANNER CONSISTENT WITH ALL APPLICABLE STATUTES AND REGULATIONS, INCLUDING, WITHOUT LIMITATION, SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE TREASURY REGULATIONS PROMULGATED THEREUNDER. THE COMMITTEE WILL ENSURE THAT ALL PROPER FEDERAL AND STATE TAX FILINGS ARE TIMELY FILED, AND THAT ANY TAXES DUES ARE PAID OR OTHERWISE ADDRESSED. THE COMMITTEE WILL ALSO ESTABLISH AND OVERSEE ADDITIONAL INTERNAL CONTROLS TO, AMONG OTHER THINGS, PREVENT MISUSE AND MISAPPROPRIATION OF THE ORGANIZATION'S FUNDS. THE COMMITTEE WILL MEET AT LEAST SEMI-ANNUALLY WITH THE FULL BOARD OF TRUSTEES AND WITH THE ORGANIZATION'S PROFESSIONAL ADVISORS TO: (I) REVIEW AND DISCUSS THE ADEQUACY AND EFFECTIVENESS OF, AND ANY MATERIAL RISKS AND WEAKNESSES IN, THE ORGANIZATION'S INTERNAL CONTROLS AND ACCOUNTING AND FINANCIAL REPORTING; AND (II) REVIEW AND ASSESS THE ORGANIZATION'S MAJOR FINANCIAL AND OTHER MATERIAL RISKS OR ANY SIGNIFICANT EXPOSURES, THE ORGANIZATION'S POLICIES WITH RESPECT TO RISK AND THE STEPS MANAGEMENT HAS TAKEN TO MINIMIZE SUCH EXPOSURES. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS THAT PAY DUES. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PROVIDED AND REVIEWED BY SELECT EXECUTIVE COMMITTEE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE PROVIDED WITH THE CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETING WHICH INCLUDES DIRECTION TO REPORT CONFLICTS AND AFFILIATIONS AT THAT TIME AND ALSO REPORT CONFLICTS AND AFFILIATIONS RELEVENT TO ISSUES AS THEY ARISE THROUGHOUT THE YEAR. THIS INFORMATION IS MAINTAINED AT THE ASSOCIATION'S HEADQUARTERS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. SOCIETY FOR INTEGRATIVE ONCOLOGY INC EXPERIENCED THEFT OF THE ORGANIZATIONS ASSETS BY THEIR PREVIOUS MANAGEMENT COMPANY, HAUCK & ASSOCIATES (H&A). H&A WAS TASKED WITH OVERSEEING THE MANAGEMENT OF THE ORGANIZATION'S CONFERENCES AND PROVIDING THE FINANCIAL OVERSIGHT INCLUDING ACCOUNTING SERVICES AND TAX FILINGS. THE ACCOUNTANT FOR H&A TOOK THE MAJORITY OF THE ORGANIZATION'S ASSETS MAKING IT IMPOSSIBLE TO HAVE PROPER INFORMATION TO DETERMINE WHERE THE ACCOUNTANT LEFT OFF. THE ORGANIZATION IS UTILIZING A FORENSIC ACCOUNTANT AND HAS BEEN WORKING WITH THE DEPARTMENT OF JUSTICE TO SEE TO WHAT EXTENT THEY MIGHT BE MADE WHOLE FOR ITS LOSS. IN ADDITION TO ATTEMPTING TO RECOVER THE ORGANIZATION'S LOST CASH, EFFORTS ARE BEING MADE TO BECOME COMPLIANT WITH TAX FILINGS THAT THE ORGANIZATION THOUGHT THE PREVIOUS MANAGEMENT COMPANY HAD TAKEN CARE OF.