2025-07-23T07:27:44-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-01-01 411429208 ST DAVID'S CENTER STDA 9529390396 3395 PLYMOUTH ROAD MINNETONKA MN 55305 JULIE SJORDAL CHIEF EXECUTIVE OFFICER 9529390396 2025-07-09 1 1 RACHEL FLANDERS P01591790 6123764500 2025-07-08 2024 2025-03-06 01:10:19Z JULIE SJORDAL 3395 PLYMOUTH ROAD MINNETONKA MN 55305 32749559 0 X WWW.STDAVIDSCENTER.ORG X 1981 MN ST. DAVID'S CENTER PROVIDES DEVELOPMENTAL AND THERAPEUTIC SERVICES PRIMARILY TO CHILDREN 0-8. 20 20 630 177 0 0 5928355 5274503 23185257 26741396 38657 254532 -32845 -127219 29119424 32143212 24244 23988 0 0 22462803 25145851 0 0 1551803 4146338 5052955 26633385 30222794 2486039 1920418 21680483 26777285 2184804 5393777 19495679 21383508 X ST. DAVID'S CENTER IS A REGIONAL LEADER IN CHILD DEVELOPMENT, REACHING 8,000 YOUNG CHILDREN WITH DEVELOPMENTAL DELAYS AND EMERGING MENTAL HEALTH CONCERNS ANNUALLY. ITS MISSION IS TO BUILD RELATIONSHIPS THAT NURTURE THE DEVELOPMENT OF EVERY CHILD AND FAMILY. 0 0 5616881 0 6285204 CHILDREN'S MENTAL HEALTH: A COMPREHENSIVE CONTINUUM OF MENTAL HEALTH SERVICES FOR CHILDREN, PRENATAL THROUGH ADOLESCENCE, AND THEIR FAMILIES, INCLUDING ASSESSMENT, IMMEDIATE SHORT-TERM SUPPORT, EVIDENCE-BASED OUTPATIENT THERAPY, INTENSIVE THERAPEUTIC PRESCHOOL CLASSROOMS, AND CASE MANAGEMENT. SERVICES TAKE PLACE IN OUR THREE CENTERS IN MINNEAPOLIS AND MINNETONKA, IN MORE THAN 20 CHILDCARE CENTERS AND ELEMENTARY SCHOOLS, AND IN OVER 2,000 HOMES ACROSS THE TWIN CITIES METRO. 2025 ACCOMPLISHMENT: REACHED 1,692 CHILDREN, IDENTIFYING ROOT CAUSES TO EMERGING MENTAL HEALTH NEEDS AND ADDRESSING THOSE NEEDS THROUGH INTERVENTIONS THAT RESULT IN IMPROVED OUTCOMES FOR BOTH PARENTS AND CHILDREN. IN 2024, 87% OF THE CHILDREN IN TREATMENT FOR MORE THAN 90 DAYS SHOWED A DECREASE IN SYMPTOMS OF DISTRESS AND AN INCREASE IN FUNCTIONING. 4817492 0 5410094 AUTISM TREATMENT: PRESCHOOL AND SCHOOL-AGE DAY TREATMENT SERVICES IMPROVE SOCIAL COMMUNICATION, EMOTIONAL REGULATION, AND INTERPERSONAL INTERACTION FOR CHILDREN DIAGNOSED WITH ASD, UTILIZING A DEVELOPMENTAL, RELATIONSHIP-, PLAY-BASED APPROACH. OUR MINNEAPOLIS LOCATION OFFERS A CULTURALLY SPECIFIC PRESCHOOL DAY TREATMENT PROGRAM FOR EAST AFRICAN CHILDREN DIAGNOSED WITH AUTISM.2025 ACCOMPLISHMENT: REACHED 306 CHILDREN WITH UNIQUE, MULTIDISCIPLINARY MODEL, BUILDING CAPACITY ACROSS ALLCDOMAINS OF DEVELOPMENT AND WORKING CLOSELY WITH PARENTS AND SIBLINGS TO STRENGTHEN FAMILY RELATIONSHIPS AS ACSECURE BASE FOR ALL FUTURE RELATIONSHIPS. 4275907 0 4936746 PEDIATRIC THERAPY: OCCUPATIONAL, SPEECH/LANGUAGE, AND FEEDING THERAPISTS WORK ACROSS DISCPLINES TO IMPROVE DEVELOPMENTAL OUTCOMES FOR CHILDREN 18 MONTHS TO 12 YEARS. 2025 ACCOMPLISHMENT: REACHED 1,159 CHILDREN AND THEIR PARENTS; OF THE 1,047 WITH TREATMENT PLANS IN PLACE FOR AT LEAST 90 DAYS, 97% HAD ALREADY SHOWN SIGNIFICANT IMPROVEMENT. 4124534 0 4958616 DISABILITY SERVICES: IN-HOME SUPPORT AND GROUP-BASED THERAPEUTIC RECREATION FOR INDIVIDUALS WITH SPECIAL NEEDS AGES TWO THROUGH ADULTHOOD, EMPHASIZING COMMUNITY INVOLVEMENT, FRIENDSHIP-BUILDING, AND HEALTHY AND INDEPENDENT LIVING. 2188500 23988 2809212 EARLY CHILDHOOD EDUCATION: INCLUSIVE EARLY CHILDHOOD EDUCATION AND CHILDCARE FOR CHILDREN OF ALL ABILITIES AGES 16 MONTHS TO 5 YEARS. 1668591 0 1756935 PARENT-CHILD HOME VISITING: USING A PARENT-CHILD ATTACHMENT LENS, SERVICES INCLUDE EMOTIONAL SUPPORT, DEVELOPMENTAL GUIDANCE, AND CONCRETE RESOURCES TO STABILIZE FAMILIES OF CHILDREN PRENATAL THROUGH AGE 5 AND SUPPORT THE STRONG DEVELOPMENTAL, SCHOOL READINESS, AND HEALTH OUTCOMES. 888182 0 551109 PARENT, PROVIDER, AND SYSTEM CAPACITY-BUILDING: EARLY CHILDHOOD MENTAL HEALTH CONSULTATION, CLINICAL CASE CONSULTATION, TRAINING, AND ADVOCACY EFFORTS THAT BUILD CAPACITY IN PARENTS, CHILDCARE PROVIDERS AND OTHER PROFESSIONALS, AND WITHIN CHILD-FOCUSED SYSTEMS ACROSS OUR COMMUNITY. 1210657 0 33480 ALL OTHER PROGRAM ACTIVITIES. 10080464 23988 10109352 24790744 1 1 0 1 0 0 0 0 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 0 0 0 0 0 0 0 0 0 1 42 0 1 630 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X JULIE SJORDAL 9525483461 3395 PLYMOUTH RD MINNETONKA MN 55305 RAFAEL VASCONCELLOS PAST CHAIR 2.00 X X 0 0 0 JORGE BECERRA ILLINGWORTH BOARD CHAIR 2.00 X X 0 0 0 NATE GESKE TREASURER 2.00 X X 0 0 0 KLERISSA CHURCH SECRETARY 2.00 X X 0 0 0 ANN LOWRY DIRECTOR 2.00 X 0 0 0 LISA BAILEY DIRECTOR 2.00 X 0 0 0 COLLEEN NESS DIRECTOR 2.00 X 0 0 0 GARRETT TVINNEREIM DIRECTOR 2.00 X 0 0 0 GHITA WORCESTER DIRECTOR 2.00 X 0 0 0 JAMES EPPEL DIRECTOR 2.00 X 0 0 0 JAMES STEWART DIRECTOR 2.00 X 0 0 0 JANA SIMMONS DIRECTOR 2.00 X 0 0 0 KATIE LIEGEL DIRECTOR 2.00 X 0 0 0 MATTHEW MCDONALD DIRECTOR 2.00 X 0 0 0 MARIAM MOHAMED DIRECTOR 2.00 X 0 0 0 NATE WHITTIER DIRECTOR 2.00 X 0 0 0 RACHEL BIES DIRECTOR 2.00 X 0 0 0 RHODA MHIRIPIRI DIRECTOR 2.00 X 0 0 0 JULIE SJORDAL CHIEF EXECUTIVE OFFICER 40.00 X 210210 0 70385 ERICA TENNESSEN CHIEF FINANCIAL OFFICER 40.00 X 148344 0 14706 MAUREEN WALSH CHIEF ADVANCEMENT & STRATE 40.00 X 139718 0 29846 CARA BENOIT CHIEF OPERATIONS OFFICER 40.00 X 104158 0 45870 602430 0 160807 9 0 1 0 SOTA CLEAN LLC 324 BROADWAY ST ALEXANDRIA MN 56308 CLEANING SERVICES 219971 ALL WEATHER ROOF 9211 PLYMOUTH AVE N GOLDEN VALLEY MN 55427 ROOFING SERVICES 160074 THE FAMILY PARTNERSHIP 1527 E LAKE STREET MINNEAPOLIS MN 55407 SUBCONTRACTOR - SLMH SERVICES 156750 POPE DESIGN GROUP 767 N EUSTIS ST STE 190 ST PAUL MN 55114 DESIGN SERVICES 144602 WELLIGENT LLC 100 S ASHLEY DR STE 1500 TAMPA FL 33602 SUPPORT FEES 127680 8 9487 733033 4531983 5274503 GOVERNMENTAL CONTRACTS 624110 16549820 16549820 INSURANCE INCOME 624110 7500434 7500434 TUITION/PRIVATE FEES 624110 2691142 2691142 26741396 138208 138208 112903 192474 -79571 -79571 -79571 376485 7895 243156 24900 133329 -17005 116324 116324 60375 733033 123803 -63428 -63428 9081 22014 -12933 -12933 OTHER INCOME 900099 28713 28713 28713 32143212 26741396 0 127313 23988 23988 763239 356880 270708 135651 20718869 18269583 1670250 779036 201107 169718 20401 10988 1658534 1442212 140792 75530 1804102 1545558 195336 63208 69056 69056 80771 33341 33033 14397 64578 26657 26411 11510 54000 22291 22084 9625 8240 8240 976688 438688 355089 182911 148085 148085 894840 848059 42607 4174 385794 159251 157779 68764 847721 408096 439625 1132174 980807 103443 47924 BAD DEBT EXPENSES 325393 325393 PROVIDER TAXES 65615 65615 30222794 24790744 3880247 1551803 3244728 2740198 15922 41569 296291 1283488 3000653 3700790 577540 270328 27117640 11293158 11530343 15824482 1011493 1075416 567000 567000 1436513 1274014 21680483 26777285 1629479 2255442 2500000 555325 638335 2184804 5393777 X 16480118 17516449 3015561 3867059 19495679 21383508 21680483 26777285 1920418 -32589 0 X 0 1 X 1 0 X 3374626 5733924 1443713 5928355 5334753 21815371 3374626 5733924 1443713 5928355 5334753 21815371 5428221 16387150 9763 16967 19805 22761 138211 207507 6939 20995 412899 2404 28713 471950 22494828 102162655 0.72850 0.79320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE FUNDRAISING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 62500 1 7689 0 0 70189 0 PART II-B, LINE 1: ST. DAVIDS' CENTER PAID HYLDEN ADVOCACY & LAW AND COOK STRONG SELLWOOD A TOTAL OF $62,500 TO PERFORM LOBBYING ACTIVITIES ON BEHALF OF THE ORGANIZATION. ST. DAVID'S CENTER ALLOCATED $7,689 TOWARDS STATE LEGISLATIVE LOBBYING ACTIVITIES. 1890209 54404 175043 1769570 1769699 145969 25459 1890209 1858392 -7302 81391 1769699 1740227 194500 76335 1858392 1758522 56974 75269 1740227 0.00000 1.00000 0.00000 0 0 132136 132136 21777219 7764555 14012664 1624273 1050398 573875 3561820 2456013 1105807 22192 22192 0 15824482 DEFERRED EXECUTIVE COMPENSATION 390984 LEASE LIABILITY 247351 638335 X 32294857 -32589 -32589 32327446 8240 -192474 -184234 32143212 30407028 192474 192474 30214554 8240 8240 30222794 PART V, LINE 4: THE ENDOWMENT FUNDS INCLUDE DONOR RESTRICTED FUNDS AND A GENERAL OPERATING ENDOWMENT. A STRATEGY OF APPROPRIATING 4-5% OF THE ENDOWMENT VALUE EACH YEAR TO SUPPORT THE PARTICULAR AREA THE ENDOWMENT IS DESIGNATED FOR WITH THE INTENTION THAT THE INVESTMENT RETURN WILL EXCEED THE DRAW. PART X, LINE 2: ST. DAVID'S HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 290.05. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. ST. DAVID'S FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. ST. DAVID'S IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT EXPENSE -192,474. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE 192,474. GALA 793408 733033 60375 8924 14899 69483 750 29747 793408 733033 60375 8924 14899 69483 750 29747 123803 -63428 NA VOLUNTEERS SOLD RAFFLE TICKETS X 1 SCHOLARSHIPS 3 23988 N/A N/A PART I, LINE 2: WE HAVE 2 OPTIONS FOR FINANCIAL ASSISTANCE: 1) SCHOLARSHIP FOR CHILDCARE PROGRAMMING 2) SLIDING SCALE FEE SCHEDULE FOR CLINICAL SERVICES. AT TIMES OUR CLIENTS EXPERIENCE FINANCIAL HARDSHIPS AND ASK FOR ASSISTANCE. ST. DAVID'S CENTER HAS LIMITED FUNDS AVAILABLE TO OFFSET EXPENSES DURING TIMES OF HARDSHIP. ALL OTHER AVAILABLE ASSISTANCE RESOURCES SHOULD BE ACCESSED PRIOR TO APPLICATION FOR ST. DAVID'S CENTER FINANCIAL ASSISTANCE. WHEN APPLYING FOR ASSISTANCE THROUGH ST. DAVID'S CENTER, CLIENTS WILL BE ASKED TO COMPLETE THE FINANCIAL ASSISTANCE APPLICATION AND PROVIDE APPROPRIATE INCOME VERIFICATION(S) AND SUPPORTING DOCUMENTATION THAT THEY ARE INELIGIBLE FOR OTHER RESOURCES. APPROPRIATE INCOME VERIFICATION(S) INCLUDE A COPY OF THEIR RECENT FEDERAL 1040 TAX RETURN INCLUDING ALL APPLICABLE SCHEDULES AND/OR THEIR BENEFIT LETTER FOR SOCIAL SECURITY, UNEMPLOYMENT, OR DISABILITY BENEFITS. THE APPLICATION AND INCOME VERIFICATION(S) CAN BE MAILED TO: ST. DAVID'S CENTER, BILLING OFFICE, 3395 PLYMOUTH RD, MINNETONKA, MN 55305 OR FAXED TO 952-548-8615. CLIENTS CAN CONTACT THE BILLING OFFICE AT 952-562-5774 WITH QUESTIONS ABOUT THIS APPLICATION. RE-APPLICATIONS ARE DUE IN MARCH FORTHE NEXT ENROLLMENT PERIOD (6/1-5/31). THE APPROVAL PROCESS CAN TAKE UP TO 14 DAYS UPON RECEIPT OF THE CORRECTLY COMPLETED DOCUMENTS NECESSARY TO PROCESS AN APPLICATION. ST. DAVID'S CENTER WILL REVIEW COMPLETED FINANCIAL ASSISTANCE APPLICATION, REQUIRED INCOME VERIFICATIONS AND FAMILY SIZE TO DETERMINE IF A CLIENT QUALIFIES FOR A DISCOUNT. INCOME CRITERIA IS BASED ON THE CURRENT FEDERAL POVERTY GUIDELINES. INCOME LEVELS ASSOCIATED WITH THIS GUIDELINE ARE BASED ON FAMILY SIZE. FINANCIAL ELIGIBILITY FOR ECE IS AS FOLLOWS: UP TO $5,000 PER FAMILY* PER CALENDAR YEAR (NOT TO EXCEED $416.67 PER MONTH OR 50% OF TUITION COSTS EACH MONTH, WHICHEVER IS LESS) AT 100% OF FEDERAL POVERTY GUIDELINES UP TO $2,500 PER FAMILY* PER CALENDAR YEAR (NOT TO EXCEED $208.33 PER MONTH OR 50% OF TUITION COSTS EACH MONTH, WHICHEVER IS LESS) AT 150% OF FEDERAL POVERTY GUIDELINES UP TO $1,000 PER FAMILY* PER CALENDAR YEAR (NOT TO EXCEED $83.33 PER MONTH OR 50% OF TUITION COSTS EACH MONTH, WHICHEVER IS LESS) AT 185% OF FEDERAL POVERTY GUIDELINES FAMILIES ABOVE 185% OF FEDERAL POVERTY GUIDELINES ARE NOT ELIGIBLE FOR FINANCIAL ASSISTANCE. *FOR FAMILIES WITH MORE THAN ONE CHILD, THE MAXIMUM AMOUNT APPROVED FOR ANY ADDITIONAL CHILDREN WILL BE UP TO 50% OF THE ANNUAL MAXIMUM THAT THE FAMILY IS ELIGIBLE FOR. IN CERTAIN PROGRAMS, WE HAVE GRANTS OR SPECIFIC CONTRIBUTIONS DESIGNED TO OFFSET CLIENT TUITION, CO-PAYS OR DEDUCTIBLES FOR THOSE WHO HAVE FINANCIAL HARDSHIP OR ARE UNDERINSURED. IN THIS SITUATION, WE MAY BE ABLE TO OFFER FINANCIAL ASSISTANCE THAT IS NOT AVAILABLE IN OTHER PROGRAMS. X X X X 0 1 0 0 0 0 0 0 0 JULIE SJORDAL CHIEF EXECUTIVE OFFICER 189982 0 20228 0 0 0 0 0 70385 0 280595 0 0 0 MAUREEN WALSH CHIEF ADVANCEMENT & STRATE 139718 0 0 0 0 0 0 0 29846 0 169564 0 0 0 ERICA TENNESSEN CHIEF FINANCIAL OFFICER 148344 0 0 0 0 0 0 0 14706 0 163050 0 0 0 CARA BENOIT CHIEF OPERATIONS OFFICER 104158 0 0 0 0 0 0 0 45870 0 150028 0 0 0 PART I, LINE 3 OUTSIDE COMPENSATION INFORMATION IS COLLECTED. BOARD APPROVES INCREASES. PART I, LINE 4B JULIE SJORDAL AND ERICA TENNESSEN PARTICIPATED IN A 457(F) PLAN FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF AT LEAST THREE DIRECTORS DESIGNATED BY THE BOARD, TYPICALLY THE CHAIR, CHAIR-ELECT, AND DESIGNATED COMMITTEE CHAIRS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD IN THE MANAGEMENT AND BUSINESS OF THE ORGANIZATION IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD; ALTHOUGH THE EXECUTIVE COMMITTEE IS AT ALL TIMES SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCE COMMITTEE AND APPROVED ELECTRONICALLY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 11B 990 IS PREPARED BY THE CONTROLLER OR DIRECTOR OF FINANCE AND REVIEWED BY CLA. WHEN COMPLETE THE 990 IS PRESENTED TO THE FINANCE COMMITTEE BY CLA. AFTER THE FINANCE COMMITTEE REVIEWS THE 990 A MOTION IS DECLARED TO APPROVE. THE 990 IS THEN GIVEN TO ALL BOARD MEMBERS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN AN ANNUAL STATEMENT INCLUDING RELATIONSHIPS THAT MAY BE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. CONFLICTS OF INTEREST DISCLOSURE STATEMENTS ARE REVIEWED BY HUMAN RESOURCES. FINANCIAL CONFLICTS OF INTEREST ARE REPORTED TO THE EXECUTIVE DIRECTOR AND THE BOARD. INDIVIDUALS DETERMINED TO HAVE A CONFLICT OF INTEREST SHALL NOT INFLUENCE OR PARTICIPATE IN THE DECISION OR ANY MATTER INVOLVING THE POTENTIAL CONFLICT. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO DISCLOSE PERCEIVED CONFLICTS OF INTEREST ON THE POTENTIAL CONFLICT OF INTEREST DISCLOSURE CERTIFICATION FORM. UPON DISCOVERY OF AN UNDISCLOSED CONFLICT THE INTERESTED PERSON WILL BE INFORMED OF SUCH BELIEF AND WILL HAVE AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE THE POTENTIAL CONFLICT. AFTER REVIEWING, INVESTIGATION AND CONSIDERATION OF THE RESPONSE, A DETERMINATION OF THE ACCEPTABILITY OF THE CONFLICT WILL BE MADE. APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION SHALL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HAS ENGAGED OUTSIDE COUNSEL TO COMPLETE COMPARATIVE MARKET ANALYSIS BI-ANNUALLY. THE MOST RECENT MARKET ANALYSIS WAS COMPLETED IN 2024 FOR ALL STAFF. RESULTS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND SALARY ADJUSTMENTS ARE RECOMMENDED AND APPROVED BY THE FULL BOARD OF DIRECTORS. MARKET ANALYSIS IS COMPLETED BY OUTSIDE COUNSEL. THE ORGANIZATION TYPICALLY FOLLOWS THE SAME SALARY INCREASE PROCESS THAT APPLIES TO ALL STAFF, THE CFO AND/OR HUMAN RESOURCES DIRECTOR HAS DISCRETION TO APPROVE SALARY INCREASES THAT DEVIATE FROM THE NORM, BUT THAT THE BUDGET WILL SUPPORT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.