2025-01-28T16:23:38-05:00 2024-06-30 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2023-07-01 042494773 WOBURN COUNCIL OF SOCIAL CONCERN INC WOBU 7819356495 2 MERRIMAC STREET WOBURN MA 01801 JESSIE BENCOSME EXECUTIVE DIRECTOR 2025-01-17 true false BRENDAN E TOOLIN P01323447 9784522500 2025-01-17 2023 2025-03-06 01:10:19Z JESSIE BENCOSME 2 MERRIMAC STREET WOBURN MA 01801 3168043 false X WWW.SOCIALCONCERN.ORG X 1969 MA WOBURN COUNCIL OF SOCIAL CONCERN (D.B.A. COUNCIL OF SOCIAL CONCERN) IS A CHARITABLE, COMMUNITY-BASED AGENCY, RESPONDING TO THE BASIC NEEDS OF PEOPLE OF ALL AGES, PROVIDING EARLY CHILDHOOD EDUCATION AND CARE, HELPING INDIVIDUALS DEVELOP THEIR POTENTIAL, CREATING POSITIVE FAMILY AND COMMUNITY RELATIONSHIPS, AND FOSTERING RESPECT FOR DIVERSITY. 16 16 27 68 0 3124096 3049666 46445 40824 -835 9736 56200 36274 3225906 3136500 467878 399172 0 1381825 1559162 0 168713 962507 1182009 2812210 3140343 413696 -3843 2388223 2654451 217583 487654 2170640 2166797 X WOBURN COUNCIL OF SOCIAL CONCERN (D.B.A. COUNCIL OF SOCIAL CONCERN) IS A CHARITABLE, COMMUNITY-BASED AGENCY, RESPONDING TO THE BASIC NEEDS OF PEOPLE OF ALL AGES, PROVIDING EARLY CHILDHOOD EDUCATION AND CARE, HELPING INDIVIDUALS DEVELOP THEIR POTENTIAL, CREATING POSITIVE FAMILY AND COMMUNITY RELATIONSHIPS, AND FOSTERING RESPECT FOR DIVERSITY. false false 940935 3761 19299 CHILDREN'S CENTER - THE CHILDREN'S CENTER IS A NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (AKA NAEYC) ACCREDITED EARLY CHILDHOOD EDUCATION AND CHILDCARE FACILITY, PROVIDING CHILDREN WITH FULL TIME, YEAR- ROUND CARE. THE CHILDREN'S CENTER IS LICENSED BY THE MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE (EEC) AND ACCEPTS CHILDREN FROM 1 MONTH THROUGH 5 YEARS OF AGE. THE STATIC OPERATING CAPACITY FOR FY2024 WAS 58 CHILDREN. DURING FY2024 THE CHILDREN'S CENTER PROVIDED SERVICES TO 71 CHILDREN. SUBSIDIZED TUITION ASSISTANCE IS AVAILABLE ON A SLIDING SCALE BASIS TO ELIGIBLE LOW AND MODERATE-INCOME FAMILIES. SOCIAL SUPPORT SERVICES ARE AVAILABLE TO PARENTS AND CHILDREN, WITH A SPECIAL FOCUS ON FAMILIES IDENTIFIED AS HIGH RISK. 927299 10055 21525 FAMILY CHILD CARE SYSTEM - OPERATES A FAMILY-BASED CHILDCARE SYSTEM SERVING CHILDREN, 2 MONTHS THROUGH 5 YEARS OF AGE. CHILDREN RECEIVE CHILDCARE IN THE HOMES OF MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE (EEC) LICENSED, INDEPENDENT FAMILY CHILDCARE EDUCATORS, WITH WHOM WE CONTRACT. THE STATIC OPERATING CAPACITY FOR FY2024 WAS 40 CHILDREN. DURING FY2024, THE FAMILY CHILDCARE SYSTEM PROVIDED SERVICES TO 77 CHILDREN. SUBSIDIZED TUITION ASSISTANCE IS AVAILABLE ON A SLIDING SCALE BASIS TO ELIGIBLE LOW AND MODERATE-INCOME FAMILIES. FAMILY CHILDCARE SYSTEM STAFF MEMBERS VISIT EACH FAMILY CHILDCARE EDUCATOR HOME AT LEAST TWO TIMES PER MONTH AND ARE AVAILABLE AT OTHER TIMES FOR TELEPHONE CONSULTATION. STAFF MEMBERS MONITOR THE QUALITY IF CHILDCARE, ASSESS EACH CHILD'S DEVELOPMENTAL PROCESS, AND CONSULT WITH FAMILY CHILDCARE EDUCATORS ON ANY SIGNIFICANT ISSUES. SOCIAL SUPPORT SERVICES ARE ALSO AVAILABLE TO PARENTS AND CHILDREN, WITH A SPECIAL FOCUS OF FAMILIES IDENTIFIED AS HIGH RISK 566436 385346 FOOD PANTRY - THE FOOD PANTRY PROVIDES FOOD TO INDIVIDUALS AND FAMILIES FOOD PANTRY - THE FOOD PANTRY PROVIDES FOOD TO INDIVIDUALS AND FAMILIES WITHOUT ADEQUATE FINANCIAL RESOURCES TO MEET BASIC NEEDS. DURING FY2024, THE FOOD PANTRY PROVIDE FOOD TO 1,473 RECIPIENTS. RECIPIENTS HAVE REPORTED THAT THE QUANTITY OF FOOD THEY RECEIVE GENERALLY LASTS ABOUT 8 TO 10 DAYS. USE OF THE FOOD PANTRY IS LIMITED TO ONE TIME PER MONTH. THE FOOD PANTRY IS OPEN TO ALL HOUSEHOLDS, BY APPOINTMENT ONLY, ON TUESDAY AND THURSDAYS, 9:45 AM TO 12 PM AND 1:30 PM TO 3 PM. THE FOOD PANTRY ALSO OFFERS WEDNESDAY EVENING HOURS, FROM 6 PM TO 7 PM FOR INDIVIDUALS WHO WORK OR ATTEND SCHOOL DURING THE DAY. TO HELP CLIENTS AT THANKSGIVING AND CHRISTMAS, FOOD PANTRY STAFF AND VOLUNTEERS DISTRIBUTE SPECIAL HOLIDAY FOOD BASKETS. A COMMUNITY RESOURCE COORDINATOR IS AVAILABLE TO FOOD PANTRY CLIENTS, DURING FOOD PANTRY PROGRAM HOURS, TO EDUCATE THEM ABOUT COMMUNITY RESOURCES THAT MAY BE ABLE TO ASSIST THEM. 129084 10 FAMILY SKILL BUILDING - PARENTING EDUCATION PROGRAM - THE PROGRAM OFFERS PARENTING EDUCATION CLASSES TO HELP PARENTS ENHANCE THEIR PARENTING SKILLS AND DEAL WITH SIGNIFICANT PARENTING CHALLENGES. THE FAMILY SKILL BUILDING - PARENTING EDUCATION PROGRAM PROVIDED PARENTING EDUCATION GROUPS TO 21 PARENT IN FY2024, WITH 14 CHILDREN BENEFITTING FROM THAT SERVICE. SCHOLARSHIP FUND: THE FUND IS CREATED IN THE NAME OF A FORMER EMPLOYEE WHO WORK AT THE AGENCY FOR OVER 20 YEAR. THERE ARE 2 SCHOLARSHIPS DISTRIBUTED OUT TO COMMUNITY DURING FY24. VACCINE EQUITY PROGRAM: A PARTNERSHIP WITH COMMUNITY BASED ORGANIZATIONS THAT PROMOTES VACCINE EQUITY, GROWING CONFIDENCE, ACCESS AND AVAILABILITY AMONG COMMUNITIES OF COLOR. 129084 10 2563754 true true false false false false false false false false true false false false true true true false false false false false false false true false false false true false false false false false false false true false true false false false false false false false false true 20 0 true 27 false false false false false false true true false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false MA X X ELENA FONTANA 7819356495 2 MERRIMAC STREET WOBURN MA 01801 MOHANAN UNNI PRESIDENT 1.00 X X 0 0 0 JONATHAN BRAESE 1ST VICE PRE 0.50 X X 0 0 0 RICHARD MUCCI 2ND VICE PRE 0.50 X X 0 0 0 DANIEL WALBOURNE TREASURER 0.50 X X 0 0 0 KIM PAOLILLO SECRETARY 0.50 X X 0 0 0 KAREN OSSEN DIRECTOR 0.50 X 0 0 0 LEIGHANNE TAYLOR DIRECTOR 0.50 X 0 0 0 WILLIAM BALBONI DIRECTOR X 0 0 0 EILEEN DOHERTY DIRECTOR 0.50 X 0 0 0 ROBERT FERULLO DIRECTOR 0.50 X 0 0 0 PATRICK FITZGERALD DIRECTOR 0.50 X 0 0 0 JASON LONGO DIRECTOR 0.50 X 0 0 0 DARREN SAWICKI DIRECTOR 0.50 X 0 0 0 THOMAS STIRLING DIRECTOR 0.50 X 0 0 0 WILLIAM SULLIVAN DIRECTOR 0.50 X 0 0 0 BHAVANA UPADHYAYA DIRECTOR 0.50 X 0 0 0 JESSIE BENCOSME EXECUTIVE DI 40.00 X 99930 0 11124 ELENA FONTANA BUSINESS MAN 32.00 X 76020 0 493 175950 11617 false false false IVANILDE DOS SANTOS 1089 MAIN ST WOBURN MA 01801 CHILD CARE 110055 GISELA REYNOSO 26 CLINTON ST WOBURN MA 01801 CHILD CARE 100788 2 1190 13542 2302078 732856 291472 3049666 CLIENT FEES 624200 40824 40824 40824 9736 9736 67801 13542 31543 36258 FEES AND GIFT CARDS 16 16 16 3136500 40824 9752 399172 399172 210164 98181 108927 3056 1155079 940580 86846 127653 48646 24296 16261 8089 145273 106150 25545 13578 26750 26750 28208 2715 20705 4788 8261 7346 375 540 31871 23869 7053 949 29327 1398 27592 337 181080 125406 51047 4627 6281 6223 58 77130 50343 25607 1180 6318 1020 5274 24 CAREGIVER REIMBURSEMENT 711927 711927 MISCELLANEOUS 38948 32626 4951 1371 TRAINING 13092 11962 1130 PROGRAM SUPPLIES 11093 10208 885 11723 10332 1391 3140343 2563754 407876 168713 710137 892666 30000 151775 238007 44162 22867 2597588 1096677 1452149 1500911 2388223 2654451 148852 325294 67508 162039 1223 321 217583 487654 X 2074765 2131797 95875 35000 2170640 2166797 2388223 2654451 X -3843 X false true X true true true X 2501646 2999312 2891303 3124096 3049666 14566023 2501646 2999312 2891303 3124096 3049666 14566023 771590 13794433 1560 608 -645 9736 11259 24308 24308 14601590 562770 0.94470 0.95300 X PART II, LINE 10 OTHER INCOME 24,308 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 389500 389500 2135332 1051905 1083427 25474 11056 14418 47282 33716 13566 1500911 CUSTOMER DEPOSITS 321 321 X 3189360 21317 31543 52860 3136500 3136500 3193203 21317 31543 52860 3140343 3140343 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS REQUIRED BY ASC 740-10, "INCOME TAXES", TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES RECLASSIFIED AGAINST REVENUE 31,543 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES RECLASSIFIED AGAINST REVENUE 31,543 AUCTION 29047 12137 16910 1934 450 5569 350 4465 TELETHON 23210 23210 398 66 2 29086 1405 27681 475 873 5350 7397 4216 81343 13542 67801 475 2807 5800 13364 350 8747 31543 36258 false FOOD, CLOTHING, GIFTS 3655 385991 FMV FOOD, CLOTHING FOOD PANTRY MEMBERS 28 13181 FMV GENERAL SUPPORT SCHEDULE I, PAGE 4, PART IV SCH I, PART III (1A) THE AGENCY PROVIDES FOOD, CLOTHING, HOLIDAY GIFTS AND ESSENTIALS FOR INDIVIDUALS AND THEIR FAMILIES. (1B) 3,655 (1C) 0 (1D) 385,045 (1E) FAIR MARKET VALUE (FMV) (1F) FOOD ASSISTANCE PROVIDED THROUGH THE FOOD PANTRY PROGRAM. CLOTHING AND HOLIDAY GIFTS ASSISTANCE PROVIDED THOUGH THE FAMILY CHILDCARE SYSTEM AND CHILDREN'S CENTER PROGRAMS. (2A)THE AGENCY GAVE BENEVOLENCE ASSISTANCE TO FOOD PANTRY CLIENTS. (2B) 28 (2C) 13,181 (2D) 0 (2E) FAIR MARKET VALUE (FMV) (2F) ASSISTANCE FOR ELECTRIC BILLS, RENT/MORTGAGE/HOTEL, CAR MAINTENANCE, STORAGE FACILITY. KELVIN BENCOSME FAMILY MEMBER 52474 COMPENSATION false JUAN BENCOSME FAMILY MEMBER 12541 COMPENSATION false SCHEDULE L, PART V SCH L, PART IV, BUSINESS TRANSACTIONS INVOLOVING INTERESTED PERSONS: (1A) NAME OF PERSON: KELVIN BENCOSME (1B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF AN OFFICER (1D) DESCRIPTION OF TRANSACTION: COMPENSATION OF SUBSTITUTE TEACHER ASSISTANT TEACHER FLOAT (2A) NAME OF PERSON: JUAN BENCOSME (2B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF AN OFFICER (2D) DESCRIPTION OF TRANSACTION: COMPENSATION OF FACILITIES MAINTENANCE STAFF X 274 260555 DONOR DECLARED ESTIMATED X NON-FOOD ITEMS 40 15041 DONOR DECLARED ESTIMATED X HOLIDAY GIFTS 10 8710 DONOR DECLARED ESTIMATED X UTILITIES 1 4104 DONOR DECLARED ESTIMATED X OTHER ITEMS 4 3062 DONOR DECLARED ESTIMATED false false false SCHEDULE M, PAGE 2, PART II THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). FORM 990 - ORGANIZATION'S MISSION WOBURN COUNCIL OF SOCIAL CONCERN (D.B.A. COUNCIL OF SOCIAL CONCERN) IS A CHARITABLE, COMMUNITY-BASED AGENCY, RESPONDING TO THE BASIC NEEDS OF PEOPLE OF ALL AGES, PROVIDING EARLY CHILDHOOD EDUCATION AND CARE, HELPING INDIVIDUALS DEVELOP THEIR POTENTIAL, CREATING POSITIVE FAMILY AND COMMUNITY RELATIONSHIPS, AND FOSTERING RESPECT FOR DIVERSITY. FORM 990, PAGE 2, PART III, LINE 4B FAMILY CHILD CARE SYSTEM - OPERATES A FAMILY-BASED CHILDCARE SYSTEM SERVING CHILDREN, 2 MONTHS THROUGH 5 YEARS OF AGE. CHILDREN RECEIVE CHILDCARE IN THE HOMES OF MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE (EEC) LICENSED, INDEPENDENT FAMILY CHILDCARE EDUCATORS, WITH WHOM WE CONTRACT. THE STATIC OPERATING CAPACITY FOR FY2024 WAS 40 CHILDREN. DURING FY2024, THE FAMILY CHILDCARE SYSTEM PROVIDED SERVICES TO 77 CHILDREN. SUBSIDIZED TUITION ASSISTANCE IS AVAILABLE ON A SLIDING SCALE BASIS TO ELIGIBLE LOW AND MODERATE-INCOME FAMILIES. FAMILY CHILDCARE SYSTEM STAFF MEMBERS VISIT EACH FAMILY CHILDCARE EDUCATOR HOME AT LEAST TWO TIMES PER MONTH AND ARE AVAILABLE AT OTHER TIMES FOR TELEPHONE CONSULTATION. STAFF MEMBERS MONITOR THE QUALITY IF CHILDCARE, ASSESS EACH CHILD'S DEVELOPMENTAL PROCESS, AND CONSULT WITH FAMILY CHILDCARE EDUCATORS ON ANY SIGNIFICANT ISSUES. SOCIAL SUPPORT SERVICES ARE ALSO AVAILABLE TO PARENTS AND CHILDREN, WITH A SPECIAL FOCUS OF FAMILIES IDENTIFIED AS HIGH RISK FORM 990, PAGE 2, PART III, LINE 4C FOOD PANTRY - THE FOOD PANTRY PROVIDES FOOD TO INDIVIDUALS AND FAMILIES FOOD PANTRY - THE FOOD PANTRY PROVIDES FOOD TO INDIVIDUALS AND FAMILIES WITHOUT ADEQUATE FINANCIAL RESOURCES TO MEET BASIC NEEDS. DURING FY2024, THE FOOD PANTRY PROVIDE FOOD TO 1,473 RECIPIENTS. RECIPIENTS HAVE REPORTED THAT THE QUANTITY OF FOOD THEY RECEIVE GENERALLY LASTS ABOUT 8 TO 10 DAYS. USE OF THE FOOD PANTRY IS LIMITED TO ONE TIME PER MONTH. THE FOOD PANTRY IS OPEN TO ALL HOUSEHOLDS, BY APPOINTMENT ONLY, ON TUESDAY AND THURSDAYS, 9:45 AM TO 12 PM AND 1:30 PM TO 3 PM. THE FOOD PANTRY ALSO OFFERS WEDNESDAY EVENING HOURS, FROM 6 PM TO 7 PM FOR INDIVIDUALS WHO WORK OR ATTEND SCHOOL DURING THE DAY. TO HELP CLIENTS AT THANKSGIVING AND CHRISTMAS, FOOD PANTRY STAFF AND VOLUNTEERS DISTRIBUTE SPECIAL HOLIDAY FOOD BASKETS. A COMMUNITY RESOURCE COORDINATOR IS AVAILABLE TO FOOD PANTRY CLIENTS, DURING FOOD PANTRY PROGRAM HOURS, TO EDUCATE THEM ABOUT COMMUNITY RESOURCES THAT MAY BE ABLE TO ASSIST THEM. FORM 990, PAGE 2, PART III, LINE 4D FAMILY SKILL BUILDING - PARENTING EDUCATION PROGRAM - THE PROGRAM OFFERS PARENTING EDUCATION CLASSES TO HELP PARENTS ENHANCE THEIR PARENTING SKILLS AND DEAL WITH SIGNIFICANT PARENTING CHALLENGES. THE FAMILY SKILL BUILDING - PARENTING EDUCATION PROGRAM PROVIDED PARENTING EDUCATION GROUPS TO 21 PARENT IN FY2024, WITH 14 CHILDREN BENEFITTING FROM THAT SERVICE. SCHOLARSHIP FUND: THE FUND IS CREATED IN THE NAME OF A FORMER EMPLOYEE WHO WORK AT THE AGENCY FOR OVER 20 YEAR. THERE ARE 2 SCHOLARSHIPS DISTRIBUTED OUT TO COMMUNITY DURING FY24. VACCINE EQUITY PROGRAM: A PARTNERSHIP WITH COMMUNITY BASED ORGANIZATIONS THAT PROMOTES VACCINE EQUITY, GROWING CONFIDENCE, ACCESS AND AVAILABILITY AMONG COMMUNITIES OF COLOR. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 WILL BE E-MAILED OR MAILED TO EACH BOARD MEMBER FOR THEIR REVIEW PRIOR TO BEING FILED. IF REQUESTED THE AUDITOR WILL MEET WITH THE AUDIT/FINANCE COMITTEE TO REVIEW THE 990 WITH THEM. FORM 990, PAGE 6, PART VI, LINE 12C NEW BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE BYLAWS WHICH INCLUDES THE CONFLICT OF INTEREST POLICY. THE POLICY IS THEN REVIEWED WITH THE NEW MEMBERS. AT THE BEGINNING OF A NEW FISCAL YEAR ALL BOARD MEMBERS ARE REQUESTED TO COMPLETE A WRITTEN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM WHERE THE POLICY IS RESTATED AND THEY ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. THEY ARE ALSO NOTIFIED ON THIS FORM THAT THEY SHOULD NOTIFY THE EXECUTIVE DIRECTOR IF ANY FUTURE CONFLICTS OF INTEREST ARISE. AT THE FIRST BOARD MEETING OF THE FISCAL YEAR ANY REPORTED POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED WITH THE BOARD. EXCEPT IN THE CASE OF A CONTRACTED FAMILY CHILDCARE EDUCATORS, WHERE PAYMENT RATES ARE SET BY THE MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE, THE BOARD IS ASKED TO APPROVE TRANSACTIONS WITH ANY RELATED PARTY THAT MAY INVOLVE AGENCY PAYMENTS TO THE RELATED PARTY. THE EXECUTIVE DIRECTOR REVIEWS WHEN THOSE WITH RELATED PARTY RELATIONSHIPS MUST RECUSE THEMSELVES FROM ANY BOARD DISCUSSIONS AND OR VOTES AND MONITORS THIS THROUGHOUT THE FISCAL YEAR. THE EXECUTIVE DIRECTOR, BUSINESS MANAGER, DIRECTOR OF PUBLIC RELATIONS & DEVELOPMENT, DIRECTORS OF EARLY CHILDHOOD EDUCATION, AND PROGRAM DIRECTORS ARE ALSO ASKED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT AND TO NOTIFY THE EXECUTIVE DIRECTOR IF ANY NEW CONFLICT OF INTEREST ARISES. THE EXECUTIVE DIRECTOR IS REQUIRED TO NOTIFY THE PRESIDENT OF THE BOARD OF DIRECTORS IN SUCH CIRCUMSTANCES. FORM 990, PAGE 6, PART VI, LINE 15A THE PRESIDENT OF THE BOARD OF DIRECTORS EVALUATES THE EXECUTIVE DIRECTOR USING A SIMILAR TOOL AND PROCESS TO WHAT IS USED TO EVALUATE OTHER AGENCY STAFF. ANY SALARY INCREASE THAT THE EXECUTIVE DIRECTOR RECEIVES IS FIRST APPROVED BY THE BOARD OF DIRECTORS AND IS BASED ON THE SAME CRITERIA AS ALL OTHER ELIGIBLE EMPLOYEES. WHENEVER THE BOARD OF DIRECTORS MODIFIES SALARY RANGES FOR ANY POSITION, THEY FIRST HAVE THE PERSONNEL COMMITTEE REVIEW DATA THAT COMPARABLE AGENCIES PAY FOR SIMILAR POSITIONS. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR EVALUATES THE BUSINESS MANAGER USING A SIMILAR TOOL AND PROCESS TO WHAT IS USED TO EVALUATE OTHER AGENCY STAFF. ANY SALARY INCREASE THAT THE BUSINESS MANAGER RECEIVES IS FIRST APPROVED BY THE BOARD OF DIRECTORS AND IS BASED ON THE SAME CRITERIA AS ALL OTHER ELIGIBLE EMPLOYEES. WHENEVER THE BOARD OF DIRECTORS MODIFIES SALARY RANGES FOR ANY POSITION, THEY FIRST HAVE THE PERSONNEL COMMITTEE REVIEW DATA THAT COMPARABLE AGENCIES PAY FOR SIMILAR POSITIONS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST AND THROUGH WWW.GUIDESTAR.ORG FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSES RECLASSIFIED AGAINST REVENUE 31,543 SPECIAL EVENT EXPENSES RECLASSIFIED AGAINST REVENUE -31,543