2025-05-27T13:35:54-05:00 2024-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2024-01-01 946114828 CALIFORNIA-NEVADA SECTION AMERICAN WATER WORKS ASSOCIATION CALI 9094817200 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 SUSAN MOSBURG EXECUTIVE DIRECTOR 9094817200 2025-05-21 1 1 TRITIA FOSTER P02164134 9494742020 2024 2025-03-06 01:10:19Z SUSAN MOSBURG 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 3424274 0 X WWW.CA-NV-AWWA.ORG X 2000 CA LEAD, EDUCATE,AND SERVE THE WATER COMMUNITY IN CALIFORNIA AND NEVADA TO PROVIDE EFFECTIVE SOLUTIONS AND ENSURE PUBLIC HEALTH. 27 26 75 150 61435 10045 1184326 958283 2259514 2378508 71273 81757 -43829 -49697 3471284 3368851 173333 247421 0 0 1405646 1482561 0 0 0 1856277 1647644 3435256 3377626 36028 -8775 3814735 3613338 1314694 1109642 2500041 2503696 X OUR PASSION IS TO SUPPORT THE DRINKING WATER PROFESSIONALS THAT PROVIDE SAFE AND RELIABLE WATER TO MILLIONS OF PEOPLE THROUGHOUT CALIFORNIA AND NEVADA. WE DO THIS BY PROVIDING TRUSTED RESOURCES TO THE DRINKING WATER COMMUNITY. SPECIFICALLY, CA-NV AWWA HOSTS OVER 400 TECHNICAL SESSIONS AND EDUCATIONAL OFFERINGS EACH YEAR, CERTIFIES THOUSANDS OF WATER PROFESSIONALS IN 6 DISCIPLINES, PUBLISHES SOURCE MAGAZINE AND HELPS MEMBERS CONNECT TO COLLEAGUES, FRIENDS, IDEAS AND TECHNOLOGY. FOR OVER 100 YEARS, CA-NV AWWA MEMBERS AND VOLUNTEERS HAVE IMPACTED THE INDUSTRY WITH THEIR COMMITMENT AND DEDICATION TO LEADING, EDUCATING, AND SERVING THE DRINKING WATER COMMUNITY TO ENSURE PUBLIC HEALTH AND TO PROVIDE SAFE AND SUFFICIENT WATER FOR ALL. 1 0 533972 700931 EDUCATION DEPARTMENT: THIS DEPARTMENT PROVIDES TRAINING AND DEVELOPMENT NEEDS FOR WATER INDUSTRY PROFESSIONALS SINCE THE SECTION'S INCEPTION IN 1920. THE SECTION'S FORMAL EDUCATION PROGRAM IS OUR WATER COLLEGE, WHICH PROVIDES CLASSES, WORKSHOPS AND CUSTOMIZED TRAINING COURSES. THE BASIC AND ADVANCED TOPICS INCLUDE WATER DISTRIBUTION, WATER TREATMENT, WATER QUALITY, WATER USE EFFICIENCY, WATER AUDIT VALIDATION, BACKFLOW PREVENTION, CROSS CONNECTION, MATH AND SAFETY, AND OTHER SPECIALIZED TOPICS. THE SECTION IS CERTIFIED BY THE INTERNATIONAL ASSOCIATION FOR CONTINUING EDUCATION AND TRAINING (IACET), AND HAS BEEN RECOGNIZED AS A LEADING EDUCATION PROVIDED IN THE WATER INDUSTRY. IN ADDITION TO THE WATER COLLEGE AND EDUCATION OFFERED THROUGH OUR H2OKNOW 24X7 TRAINING PLATFORM, WEBINARS AND IN PERSON ACTIVITIES ARE DEVELOPED AND HOSTED BY OUR INSTRUCTORS AND TECHNICAL COMMITTEES. 642405 802695 CERTIFICATION DEPARTMENT: FOR OVER FORTY YEARS, THE CA-NV AWWA SECTION HAS OFFERED PROFESSIONAL CERTIFICATION PROGRAMS WITH THE HIGHEST INTEGRITY. FORTY YEARS OF EXCELLENCE HAS PROVEN THAT THE SECTION CAN SUCCESSFULLY OPERATE AND MANAGE WATER PROFESSION CERTIFICATION EXAM PROGRAMS. THESE PROGRAMS CONTINUE TO SERVE THOUSANDS AND ARE RECOGNIZED IN HIGH REGARD BY THE DRINKING WATER INDUSTRY, NATIONWIDE AND WORLDWIDE. CURRENTLY, CERTIFICATION IS IN THE FOLLOWING DISCIPLINES: BACKFLOW PREVENTION ASSEMBLY TESTER, CROSS-CONNECTION CONTROL SPECIALIST, WATER QUALITY LABORATORY ANALYST, WATER DISTRIBUTION OPERATOR, WATER TREATMENT OPERATOR, WATER USE EFFICIENCY PRACTITIONER AND ADVANCED WATER TREATMENT OPERATOR. CA-NV AWWA IS THE ONLY CERTIFYING BODY IN THE WATER INDUSTRY WITH TWO PROGRAMS, BACKFLOW PREVENTION ASSEMBLY TESTER AND CROSS-CONNECTION CONTROL SPECIALIST ACCREDITED BY THE ANSI NATIONAL ACCREDITATION BOARD (ANAB) UNDER THE ISO/IEC 17024 INTERNATIONAL STANDARD FOR CERTIFYING BODIES. 871632 813447 EVENTS DEPARTMENT: AS A VALUE-ADDED SERVICE, THIS DEPARTMENT INVESTS SUBSTANTIAL TIME AND RESOURCES TO ENSURE THAT OUR MEMBERS HAVE ACCESS TO LEADING INDUSTRY INFORMATION, TECHNICAL PROGRAMS, AND CONTINUING EDUCATION THROUGH MULTI-FACETED EVENTS. THIS DEPARTMENT MANAGES EVENT LOGISTICS, SPONSORSHIPS AND EXHIBITS. EVENT OPPORTUNITIES INCLUDE SYMPOSIUMS, CONFERENCES, AND SIMILAR ACTIVITIES. THESE EVENTS ALLOW OUR MEMBERS TO NETWORK WITH WATER INDUSTRY PROFESSIONALS AND DEVELOP FUTURE BUSINESS RELATIONSHIPS. IN ADDITION TO THE EDUCATION AND NETWORKING BENEFITS, MEMBERS ALSO RECEIVE CONTACT HOURS AND CONTINUING EDUCATION UNITS (CEU'S) TOWARDS THEIR PROFESSIONAL CERTIFICATIONS. 699865 247421 61435 MEMBERSHIP ENGAGEMENT DEPARTMENT: PLAN AND IMPLEMENT EFFORTS TO STIMULATE ENROLLMENT OF NEW AWWA MEMBERS AND DEVELOP AND IMPLEMENT MEMBERSHIP RETENTION PROGRAMS. INCLUDES COMMITTEE ASSIGNMENTS, INTRODUCTION TO SECTION OFFICERS, AND HOSPITALITY AT MEETINGS AND CONFERENCES, WITH PARTICULAR ATTENTION TO NEWLY RECRUITED MEMBERS AND THOSE NOT PREVIOUSLY INVOLVED IN SECTION ACTIVITIES. THE MEMBERSHIP ENGAGEMENT & DEVELOPMENT COUNCIL (M.E.D. COUNCIL) CHAIR AND THE VICE-CHAIRS WORK WITH LOCAL WATER UTILITY GROUPS, AND OTHER SECTION COMMITTEES TO ACCOMPLISH THIS PURPOSE. MEMBERS AND COMMITTEE OFFICERS REPRESENT DIVERSE PERSONAL AND PROFESSIONAL BACKGROUNDS, AND INCLUDE WATER AGENCY EMPLOYEES, CONSULTANTS, REGULATORS, ACADEMIA AND MANUFACTURERS' REPRESENTATIVES. PHILANTHROPY DEPARTMENT: THIS DEPARTMENT IDENTIFIES, PLANS, AND IMPLEMENTS EFFECTIVE PHILANTHROPIC PROGRAMS FOR THE SECTION AND MEMBERS OF THE SECTION. WE IDENTIFY AND IMPLEMENT FEASIBLE ACTIONS TO DEVELOP SUCCESSFUL FUNDRAISING OPERATIONS AND ARE BUILDING THE CAPACITY TO GROW AND SUPPORT DESIRED PHILANTHROPIC ENDEAVORS. WE ALSO MONITOR DEVELOPMENTS OF THE AWWA (ASSOCIATION) PHILANTHROPIC ACTIVITIES TO UNDERSTAND IMPLICATIONS FOR THE CA-NV SECTION. PHILANTHROPIC ACTIVITIES INCLUDE WATER FOR PEOPLE AND SCHOLARSHIPS FOR THOSE PURSUING CAREERS IN THE WATER INDUSTRY. THE BRIDGE BRAND WAS CREATED FOR SECTION SCHOLARSHIP DOLLARS TO PROVIDE A CONNECTION FOR STUDENTS TO REACH THEIR EDUCATIONAL GOAL AND LINK TO FUTURE EMPLOYMENT IN THE WATER SECTOR. THE ENDOWMENT FUND BOARD OF TRUSTEES WORKS CLOSELY WITH THE SCHOLARSHIP COMMITTEE TO PROMOTE AND EXPAND FUNDING FOR THE SCHOLARSHIP PROGRAM.GOVERNMENT AFFAIRS DEPARTMENT: THIS DEPARTMENT COORDINATES THE ACTIVITIES OF A WATER UTILITY COUNCIL (WUC) WITH THE DUAL PURPOSE TO EVALUATE LEGISLATION, REGULATIONS AND OTHER MATTERS AFFECTING CALIFORNIA AND NEVADA DRINKING WATER UTILITIES AND ALSO ADVOCATE SOUND GOVERNMENT POLICIES CONSISTENT WITH THE MISSION OF THE CA-NV SECTION, AWWA.GRANTS & SPECIAL PROJECTS DEPARTMENT: THIS DEPARTMENT SUPPORTS WATER PROFESSIONALS AND ADDS MEMBER VALUE BY ADMINISTERING GRANT-FUNDED ACTIVITIES, PROVIDING TECHNICAL ASSISTANCE AND CONDUCTING RESEARCH PROJECTS THROUGHOUT OUR REGION. SPECIAL PROJECTS SUPPORT THE INDUSTRY THROUGH DIRECT FUNDING AND/OR THIRD- PARTY GRANTS WITH YEAR-TO-YEAR PROJECTS NOT DIRECTLY ASSOCIATED TO OTHER PROGRAMS. IN ADDITION, THIS PROGRAM SUPPORTS THE CA-NV SECTION AND STAFF TO BETTER THEIR TECHNOLOGY, RESOURCES, AND FUNCTIONS WHICH ASSIST OPERATIONS THROUGHOUT ALL PROGRAMS.COMMUNICATIONS & MARKETING DEPARTMENT: THIS DEPARTMENT INVESTS SIGNIFICANT TIME AND RESOURCES TO ENSURE THAT OUR MEMBERS HAVE ACCESS TO LEADING INDUSTRY INFORMATION. THROUGH FLYERS, BROCHURES, SIGNS, SOCIAL MEDIA COMMUNICATIONS, TAPPED-IN E-BLASTS AND OUR WEBSITE, WE PUBLICIZE SECTION PROGRAMS AND ACTIVITIES AND PROVIDE COMMITTEES WITH VIRTUAL COLLABORATION TOOLS. IN ADDITION, THIS DEPARTMENT PUBLISHES SOURCE MAGAZINE FOR MEMBERS ON ESSENTIAL INDUSTRY INFORMATION. ADMINISTRATION DEPARTMENT: THIS DEPARTMENT PROVIDES SIGNIFICANT TIME AND RESOURCES TO SUPPORT ALL DEPARTMENTS WITH TECHNICAL AND INDUSTRY CONTENT THROUGH OPERATIONAL, HUMAN RESOURCES, LEGAL AND FINANCIAL COORDINATION. THIS DEPARTMENT SUPPORTS ALL DEPARTMENTS WITH COMMUNICATION AND COMPLIANCE WITH ORGANIZATIONAL POLICIES AND PROCEDURES. ADDITIONALLY, IT ENSURES THE GOVERNING BOARD IS WELL-SUPPORTED BY FACILITATING THEIR ACCESS TO RELEVANT INFORMATION, ASSISTING WITH DECISION-MAKING PROCESSES AND STRATEGIC BUSINESS MEETINGS. 699865 247421 61435 2747874 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 16 0 75 1 1 1 0 0 0 0 0 0 0 0 0 X 27 26 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X JENNA BLAND 9094817200 10435 ASHFORD STREET RANCHO CUCAMONGA CA 91730 LARRY LYFORD PAST CHAIR 1.00 X X 0 0 0 JIM ELLIOTT CHAIR 1.00 X X 0 0 0 GORDON WILLIAMS CHAIR ELECT 1.00 X X 0 0 0 TODD JORGENSON TREASURER 1.00 X X 0 0 0 ANDREW DEGRACA AWWA DIRECTOR 1.00 X X 0 0 0 ROSEMARY SMUD OPERATORS 1.00 X 0 0 0 DAN ARMENDARIZ COUNCILS TRUSTEE 1.00 X 0 0 0 ROBERT JANOWSKI CERTIFICATION DIRECTOR 1.00 X 0 0 0 YAN ZHANG VICE CHAIR 1.00 X 0 0 0 ERIN MACKEY WATER RESOURCES TRUSTEE 1.00 X 0 0 0 NATHAN BOYLE WATER QUALITY TRUSTEE 1.00 X 0 0 0 RAHA SHIRKHANI TECHNICAL PROGRAM DIRECTOR 1.00 X 0 0 0 SEPIDEH SHIRKHANI UTILITY MANAGEMENT 1.00 X 0 0 0 KEVIN BARNES ENGINEERING 1.00 X 0 0 0 KEN PAYNE OPERATORS 1.00 X 0 0 0 ALEX CHAKMAK WATER QUALITY DIVISION 1.00 X 0 0 0 RICH HOPKINS MANUFACTURERS & ASSOCIATES CHAIR 1.00 X 0 0 0 JENNA MARIANO MEMBER ENGAGEMENT & DEVELO 1.00 X 0 0 0 GARY LYNCH PHILANTHROPY COUNCIL CHAIR 1.00 X 0 0 0 SUZANNNE DELORENZO WATER UTILITY COUNCIL CHAI 1.00 X 0 0 0 JACK BEBEE ENGINEERING 1.00 X 0 0 0 JACQUELYN PARSONS CONFERENCE DIRECTOR 1.00 X 0 0 0 DONNA DILAURA EDUCATION DIRECTOR 1.00 X 0 0 0 HERITHA VENDRA UTILITY MANAGEMENT 1.00 X 0 0 0 SUSAN MOSBURG SECRETARY/EXECUTIVE DIRECT 40.00 X 143099 0 26810 JOY ELDREDGE AWWA DIRECTOR 1.00 X 0 0 0 JENNA BLAND DIRECTOR OF FINANCE & EDUCATION 40.00 X 118604 0 28141 STEVEN GARNER DIRECTOR OF CERTIFICATION 40.00 X 103147 0 34299 364850 0 89250 3 0 1 0 PARADIGM TESTING LLC 6 PARSONAGE OAK CT PARKTON MD 21120 COMPUTER BASED TESTING SERVICES 139420 ARAMARK RENO 4590 SOUTH VIRGINIA STREET RENO NV 89502 HOTEL, CONVENTION CENTER, FOOD & BEVERAG 122791 2 612969 158221 95829 91264 958283 EVENTS 611710 813447 813447 CERTIFICATION 611710 802695 802695 EDUCATION 611710 700931 700931 COMMUNICATION & MARKET 611710 61435 61435 2378508 81757 81757 2340 158221 55423 -53083 -53083 OTHER REVENUE 900099 3386 3386 3386 3368851 2320459 61435 28674 X 105137 105137 142284 142284 169905 125248 44657 1028174 757934 270240 26318 19401 6917 166623 122829 43794 91541 67481 24060 64474 55712 8762 20300 17541 2759 416195 359637 56558 39829 39829 390990 362130 28860 70721 61110 9611 38941 16194 22747 99820 97670 2150 16855 10457 6398 143461 71753 71708 12164 2241 9923 UBI TAX 1083 1083 FACILITIES EXPENSE 176355 176355 COMMITTEES 88570 88570 DUES, SUBSCRIPTIONS, BO 59013 44048 14965 8873 3230 5643 3377626 2747874 629752 0 398954 217985 2021668 1874328 428675 537574 39990 40076 82835 227606 496995 445097 51158 51898 791455 663871 3814735 3613338 403294 210677 88356 184520 823044 714445 1314694 1109642 X 2326767 2346087 173274 157609 2500041 2503696 3814735 3613338 -8775 12430 0 X X 0 1 X 1 0 X 742733 1337401 935671 1184326 958283 5158414 1183377 1502907 2274398 2214685 2325425 9500792 1926110 2840308 3210069 3399011 3283708 14659206 0 0 0 14659206 20596 5351 22114 71273 81757 201091 20596 5351 22114 71273 81757 201091 26794 32403 19085 78282 1973500 2878062 3251268 3470284 3365465 14938579 0.98130 0.98120 0.01350 0.01120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 60000 1 0 1 0 0 60000 0 3956 3956 0 493039 441141 51898 51898 RIGHT-OF-USE-ASSETS OPERATING LEASES 995847 RIGHT-OF-USE-ASSETS-ACCUMULATED DEPRECIATION -331976 663871 X 3436704 12430 55423 67853 3368851 0 3368851 3433049 55423 55423 3377626 0 3377626 PART X, LINE 2: THE SECTION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. HOWEVER, THE SECTION IS SUBJECT TO TAX ON ADVERTISING REVENUES. FOR THE YEAR ENDED DECEMBER 31, 2024, THE SECTION INCURRED APPROXIMATELY $1,083 IN FEDERAL AND STATE INCOME TAXES RELATED TO ADVERTISING REVENUE. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SECTION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA. THE SECTION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SECTION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE SECTION HAS NOT RECORDED ANY TAX ASSETS OR LIABILITIES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 55,423. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 55,423. JAZZ ON TAP 76530 74190 2340 2758 12200 25479 OTHER 84031 84031 1000 7444 6542 3 160561 158221 2340 3758 7444 12200 32021 55423 -53083 0 WATER FOR PEOPLE 100 E TENNESSEE AVE DENVER CO 80209 841166148 0 105137 PROVIDE SAFE WATER FOR PEOPLE COLLEGE SCHOLARSHIPS 19 40500 FMV SCHOLARSHIPS TO WES 2024 86 8344 FMV COMPLEMENTARY REGISTRATION TO WATER EDUCATION SEMINARS SCHOLARSHIPS TO OPERATOR SYMPOSIUM 51 10000 FMV COMPLIMENTARY REGISTRATIONS TO THE OPERATOR SYMPOSIUM SCHOLARSHIPS TO ANNUAL FALL CONFERENCE 246 83400 FMV COMPLEMENTARY REGISTRATION TO THE ANNUAL FALL CONFERENCE X X 0 0 0 0 0 0 0 0 0 SUSAN MOSBURG SECRETARY/EXECUTIVE DIRECT 140293 0 2806 0 0 0 0 0 26810 0 169909 0 0 0 JENNY MOSBURG DAUGHTER OF EXECUTIVE DIRECTOR 77904 COMPENSATION 0 FORM 990, PART III, LINE 2 A. WE DIDN'T HAVE OUR NORMAL SPRING CONFERENCE, INSTEAD WE HELD A SMALL EVENT WITH LESS INCOME AND EXPENSES B. WE HOSTED AWWA'S ACE CONFERENCE AND RECEIVED CONTRACTED REVENUE C. WE RECEIVED 2 CONTRACT GRANTS (FROM A 3RD PARTY) TO OFFER TRAINING, CERTIFICATIONS, WEBSITE UPDATES, EVENT ATTENDANCE FORM 990, PART VI, SECTION A, LINE 2 SUE MOSBURG, EXECUTIVE DIRECTOR (MOTHER) AND JENNY MOSBURG, SENIOR MEMBERSHIP AND EVENTS SPECIALIST (DAUGHTER) ARE RELATED AND BOTH ON SECTION STAFF. FORM 990, PART VI, SECTION A, LINE 6 THE SECTION HAS JUST OVER 5000 MEMBERS IN THE STATES OF CALIFORNIA AND NEVADA. FORM 990, PART VI, SECTION A, LINE 7A THE SLATE OF EXECUTIVE OFFICERS ARE ELECTED AT OUR ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B YES, THE ELECTION OF THE EXECUTIVE OFFICERS AND ANY CHANGES MADE IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE INDEPENDENT AUDITORS PROCESS THE ANNUAL FINANCIAL AUDIT & TAX RETURN. THE DIRECTOR OF FINANCE AND EXECUTIVE DIRECTOR DO THE INITIAL REVIEW. A 2ND ROUND DRAFT OF TAX RETURN IS SENT TO AUDIT COMMITTEE FOR REVIEW. ANY UPDATES OR QUESTIONS, THE AUDIT FIRM WILL PROCESS AND SUBMIT A FINAL DRAFT VERSION OF TAX RETURN AND PRESENTED TO THE GOVERNING BOARD AT THE SPRING MEETING TO BE REVIEWED AND APPROVED. ONCE APPROVED, THE DIRECTOR OF FINANCE WILL INFORM THE AUDIT FIRM TO FILE AND COMPLETE. FORM 990, PART VI, SECTION B, LINE 12C WE ANNUALLY ENSURE ALL GOVERNING BOARD MEMBERS SIGN A COMPLIANCE FORM, AND MONITOR ANY CONFLICTS WITH ACTION ITEMS. ANY MISSING FORMS, WE REGULARLY FOLLOW UP AND ANY BOARD MEMBERS WITH CONFLICTS WOULD RECUSE THEMSELVES OF VOTES. WE ALSO HAVE ANNUAL BOARD MEMBER TRAINING(S) AT THE BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE SECTION'S CURRENT CHAIR AND PAST CHAIR, AND IN CONSULTATION WITH THE SECTION'S HUMAN RESOURCES CONSULTANT. THERE IS A YEAR-END EVALUATION CONDUCTED AGAINST THE BUSINESS PLAN, ED WORK PLAN AND OVERALL HEALTH OF THE ORGANIZATION. SALARY AND BENEFITS ARE BASED ON AN ANALYSIS OF EXECUTIVE COMPENSATION FOR CEOS AND EXECUTIVE DIRECTORS OF PROFESSIONAL ASSOCIATIONS, COMPARABLE ORGANIZATIONS, OR OTHER NON-PROFIT ORGANIZATIONS IN THE GEOGRAPHIC REGION. IN SETTING THE EXECUTIVE DIRECTOR'S SALARY, THE SECTION LEADERSHIP STRIVES TO MAINTAIN A COMPETITIVE LEVEL OF COMPENSATION TO ATTRACT AND RETAIN TOP TALENT AND EXPERIENCE TO EFFECTIVELY LEAD THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ANY COPIES OF POLICIES AND PROCEDURES ARE AVAILABLE AT THE SECTION'S RANCHO CUCAMONGA OFFICE FOR PUBLIC INQUIRES. FORM 990, PART IX, LINE 11G HR FEES: PROGRAM SERVICE EXPENSES 10,369. MANAGEMENT AND GENERAL EXPENSES 1,631. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,000. PROCTOR/INSTRUCTOR/EXAM FEES: PROGRAM SERVICE EXPENSES 288,546. MANAGEMENT AND GENERAL EXPENSES 45,378. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 333,924. CMUA GRANT EXPENSES: PROGRAM SERVICE EXPENSES 60,722. MANAGEMENT AND GENERAL EXPENSES 9,549. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,271. FORM 990, PART XII, LINE 2C THE PROCESS IS SAME AS LAST YEAR.