2023-10-02T19:22:34-05:00 2022-12-31 330700332 VASQUEZ COMPANY LLP 655 N CENTRAL AVE STE 1550 GLENDALE CA 91203 990 2022-01-01 237120632 NORTHEAST VALLEY HEALTH CORPORATION NORT 8188981388 1172 NORTH MACLAY AVENUE SAN FERNANDO CA 91340 PATRICIA MORAGA CFO 8188981388 2023-09-28 1 PATRICIA MORAGA 999009999 0 REGINA PRINCE CPA P00576936 2138731700 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICIA MORAGA 1172 NORTH MACLAY AVENUE SAN FERNANDO CA 91340 133044302 0 X WWW.NEVHC.ORG X 1971 CA TO PROVIDE PRIMARY HEALTHCARE TO MEDICALLY UNDERSERVED RESIDENTS OF LOS ANGELES COUNTY. 13 13 1219 47 0 0 45015686 49763672 74292518 82009772 24807 103455 372296 1149782 119705307 133026681 3911803 4702661 0 0 83487969 90718080 0 0 238055 27465023 31418908 114864795 126839649 4840512 6187032 43078248 78949618 14895888 45445185 28182360 33504433 X SEE SCHEDULE O 0 0 97128799 65720086 SEE SCHEDULE O 10773599 11652233 SEE SCHEDULE O 4637453 4702661 4637453 SEE SCHEDULE O 112539851 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 1219 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PATRICIA MORAGA 8188981388 1172 NORTH MACLAY AVENUE SAN FERNANDO CA 91340 STELLA MENDOZA CHAIRPERSON 1.00 X X 0 0 0 KURT CABRERA-MILLER DIRECTOR 1.00 X 0 0 0 MARK STOKES DIRECTOR 1.00 X 0 0 0 JUAN F VARGAS MD DIRECTOR 1.00 X 0 0 0 MARIA ANGIE PACHECO DIRECTOR 1.00 X 0 0 0 RICHARD GALVAN SECRETARY 1.00 X X 0 0 0 BRADPIECE THEODORE TREASURER 1.00 X X 0 0 0 MASHICA WINSLOW DIRECTOR 1.00 X 0 0 0 DR MICHAEL R COUSINEAU DRPH DIRECTOR 1.00 X 0 0 0 SONIA MARISCAL-NAVARRO DIRECTOR 1.00 X 0 0 0 CITTLALY VASQUEZ DIRECTOR 1.00 X 0 0 0 DIANE J MOREY DIRECTOR 1.00 X 0 0 0 CYNTHIA GUERRERO VICE CHAIRPERSON 1.00 X X 0 0 0 PAUL CHUNG MD DIRECTOR (LEFT JUNE 2022) 1.00 X 0 0 0 DARLENE BRAGG DIRECTOR (LEFT JULY 2022) 1.00 X 0 0 0 KIMBERLY KENT WYARD CEO 40.00 X 309433 0 50758 PATRICIA MORAGA CFO 40.00 X 255400 0 48804 CHRISTINE LIM-FUN CHAN PARK CMO 40.00 X 372783 0 39373 THERESA NITESCU COO 40.00 X 239634 0 40586 STEPHEN GUTIERREZ CIO 40.00 X 207831 0 38263 GRACE SOEUN HARDY CDO 40.00 X 242195 0 48069 JOSE LUIS TREJO MANUBES HR DIRECTOR 40.00 X 179579 0 34676 PAUL R SMITH CONTROLLER 40.00 X 153787 0 41402 MARK S FAN DIRECTOR OF WOMEN'S HEALTH 40.00 X 529313 0 65082 ALICIA AYE AYE LWIN ADULT MED DIRECTOR 40.00 X 281063 0 35821 GINA MARIE JOHNSON DIRECTOR OF PEDIATRICS 40.00 X 283860 0 37671 ZEINA HIJAZI PHYSICIAN 40.00 X 349808 0 43195 JESSE DAVID SANDERS JR PHYSICIAN 40.00 X 292473 0 43787 WENDY J FIELDS PHYSICIAN 40.00 X 303103 0 47776 BABAK BARADAR-BOKAIE PHYSICIAN 40.00 X 289461 0 46517 ELDRIGE HARVEY PEARSHALL PHYSICIAN 40.00 X 266316 0 37782 4556039 0 699562 146 0 1 0 TPX COMMUNICATION CO VERIZON PO BOX 15043 ALBANY NY 12212 NETWORK SERVICES 949550 NEXTGEN HEALTHCARE INC PO BOX 511449 LOS ANGELES CA 90051 SOFTWARE MAINTENANCE 625615 ACCESS CONTROL SECURITY INC PO BOX 3791 CHATSWORTH CA 91313 SECURITY SERVICE 591206 PRIMEX CLINICAL LAB 16742 STAGG ST UNIT 120 VAN NUYS CA 91406 LAB SERVICES 548765 MILLENIUM MAINTENANCE SYSTEM 26007 HUNTINGTON LANE 11 VALENCIA CA 91355 CLEANING SERVICES 303544 56 55419 39373996 10334257 6390641 49763672 MANAGED CARE REVENUE 624100 56634326 56634326 NET PATIENT REVENUE 624100 25242580 25242580 OTHER PROGRAM SERVICES 624100 132866 132866 82009772 103455 103455 17621 55419 17621 0 INSURANCE CONVERSION DISTRIBUTION 624100 1147532 1147532 DIRECTORSHIP & STIPEND 624100 2250 2250 1149782 133026681 82009772 0 1253237 4702661 4702661 3535384 3216971 311547 6866 68317637 62169100 6015983 132554 3102477 2821768 274649 6060 10544290 9590252 933442 20596 5218292 4746145 461954 10193 648687 269749 378096 842 486323 202232 283460 631 83460 34706 48646 108 950101 395089 553779 1233 295038 186421 95899 12718 1890884 1221098 665539 4247 3483598 1355991 2124273 3334 7189422 6539987 647843 1592 114362 67407 43841 3114 41075 22449 18167 459 53223 53223 918686 691184 226374 1128 618200 326609 291591 PHARMACEUTICALS 6225284 6225284 MEDICAL SUPPLIES 5659379 5659379 LABORATORY/RADIOLOGY 732673 732673 MINOR EQUIPMENT 568230 351939 216291 1460283 1010757 417146 32380 126839649 112539851 14061743 238055 9432051 12405949 7924788 9708854 4814569 6482159 11391076 13432203 1588356 1737639 370932 547680 22899255 15813674 7187038 7085581 369438 27549553 43078248 78949618 10819187 13117379 944833 2195597 6204 936271 32321602 14895888 45445185 X 27575270 32683815 607090 820618 28182360 33504433 43078248 78949618 X 6187032 -864959 X 0 1 X 1 1 1 X 34746630 38172381 42576921 45015686 49763672 210275290 677193 647823 616235 638369 651976 3231596 35423823 38820204 43193156 45654055 50415648 213506886 213506886 160132 186152 98828 24807 103455 573374 176093 132039 38168 384534 1167403 1898237 215978497 350912000 0.98860 0.99320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2018 AMOUNT: $ 176,093. 2019 AMOUNT: $ 132,039. 2020 AMOUNT: $ 38,168. 2021 AMOUNT: $ 12,238. 2022 AMOUNT: $ 17,621. INSURANCE CONVERSION DISTRIBUTION - 2021 AMOUNT: $ 367,971. 2022 AMOUNT: $ 1,147,532. DIRECTORSHIP STIPEND - 2021 AMOUNT: $ 4,325. 2022 AMOUNT: $ 2,250. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 253187 253187 6542869 3296020 3246849 6343932 4099104 2244828 9735544 8418550 1316994 23723 23723 7085581 DEPOSIT 424903 RIGHT-OF-USE ASSETS-OPERATING LEASES, NET 27124650 27549553 CAPITAL LEASE OBLIGATION 164108 DUE TO SUBRECIPIENT 618251 OPERATING LEASES OBLIGATION 28983270 ESTIMATED SETTLEMENT AMOUNTS DUE TO THIRD-PARTY PAYERS 2555973 32321602 X 133678657 651976 651976 133026681 0 133026681 127491625 651976 651976 126839649 0 126839649 PART X, LINE 2: NEVHC IS A NONPROFIT CORPORATION EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. NEVHC RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. NEVHC'S INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR ALL TAX YEARS ENDED ON OR AFTER DECEMBER 31, 2018, WITH REGARD TO TAX POSITIONS AND RESULTS REPORTED. I SUPPORT U 46640 40691 5949 630 3299 2020 HOLIDAY TOY DRIVE 26400 14728 11672 11672 73040 55419 17621 630 3299 13692 17621 0 1 CHILDREN'S HOSP OF L A 5000 SUNSET BLVD LOS ANGELES CA 90027 951690977 501(C)(3) 432205 0 HOMELESS HEALTH CARE CMOR ALVARADO 2032 MARENGO ST LOS ANGELES CA 90033 953881333 501(C)(3) 190741 0 HOMELESS HEALTH CARE CMOAR NORTHEAST 2032 MARENGO ST LOS ANGELES CA 90033 953881333 501(C)(3) 193540 0 HOMELESS HEALTH CARE COMMUNITY HEALTH ALLIANCE OF PASADENA 1855 N FAIR OAKS PASADENA CA 91103 954536824 501(C)(3) 102913 0 HOMELESS HEALTH CARE EAST VALLEY 420 S GLENDORA AVE WEST COVINA CA 91790 937068586 501(C)(3) 289141 0 HOMELESS HEALTH CARE JWCH (LA REGION) 5650 JILLSON ST COMMERCE CA 90026 952289916 501(C)(3) 481042 0 HOMELESS HEALTH CARE JWCH - ANTELOPE VALLEY 45104 10TH STREET LANCASTER CA 93534 260574826 501(C)(3) 302141 0 HOMELESS HEALTH CARE SABAN COMMUNITY CLINIC 8450 BEVERLY BLVD LOS ANGELES CA 90048 952539105 501(C)(3) 221062 0 HOMELESS HEALTH CARE THE CHILDRENS CLINIC 701 EAST 28TH STREET LONG BEACH CA 90806 951643332 501(C)(3) 430289 0 HOMELESS HEALTH CARE USC SCHOOL OF DENTISTRY 545 SOUTH SAN PEDRO ST LOS ANGELES CA 90015 951642394 501(C)(3) 636744 0 HOMELESS HEALTH CARE VENICE FAMILY CLINIC 604 ROSE AVE VENICE CA 90291 952769432 501(C)(3) 1007635 0 HOMELESS HEALTH CARE EISNER HEALTH 1530 S OLIVE ST LOS ANGELES CA 90015 951690966 501(C)(3) 350000 0 HOMELESS HEALTH CARE CALIFORNIA STATE UNIVERSITY NORTHRIDGE 18111 NORDHOFF ST NORTHRIDGE CA 91330 956196006 501(C)(3) 52979 0 HOMELESS HEALTH CARE SAN FERNANDO VALLEY COMMUNITY MENTAL HEALTH CENTER 16360 ROSCOE BLVD 2ND FLR VAN NUYS CA 91406 956194487 501 (C)(3) 12228 0 HOMELESS HEALTH CARE 14 0 PART I, LINE 2: THE COOPERATIVE HEALTH CARE FOR THE HOMELESS NETWORK (CHCHN) ADMINISTRATOR ENSURES COMPLIANCE WITH THE CHCHN CONTRACT AND FEDERAL REQUIREMENTS RELATED TO THE HEALTH CARE FOR THE HOMELESS (HCH) PROGRAM. ALL SUB-RECIPIENTS RECEIVING HCH FUNDS ARE REQUIRED TO SUBMIT DOCUMENTS TO DEMONSTRATE PROPER USAGE OF FUNDS AND SATISFACTORY PROVISION OF HOMELESS HEALTH CARE SERVICES. THE CHCHN ADMINISTRATOR REVIEWS ALL SUB-RECIPIENT SUBMISSIONS, INCLUDING, BUT NOT LIMITED TO, PERIODIC QUALITY IMPROVEMENT AND UTILIZATION REPORTS, INVOICES AND BUDGETS. SUB-RECIPIENTS ARE REQUIRED TO ATTEND PERIODIC MEETINGS/TRAININGS AND PROVIDE ANNUAL FINANCIAL AUDITS WHICH WAS REVIEWED BY ACCOUNTING AND APPROVED BY THE CFO, AND PROOF OF PROFESSIONAL LIABILITY/MEDICAL MALPRACTICE INSURANCE CERTIFICATES. SUB-RECIPIENT'S ELIGIBILITY OF CONTINUED HCH FUNDS IS PREDICATED ON THE SUB-RECIPIENT'S SATISFACTORY PERFORMANCE AND COMPLIANCE WITH ALL CHCHN AND FEDERAL REQUIREMENTS. ALL HCH FUNDS ARE UTILIZED FOR THE SOLE PURPOSE OF PROVIDING COMPREHENSIVE HOMELESS HEALTH CARE SERVICES (I.E., STAFF SALARIES AND HCH-RELATED EXPENDITURES). TECHNICAL ASSISTANCE IS PROVIDED WHEN NECESSARY. X X X 0 0 0 0 0 0 0 1 0 MARK S FAN DIRECTOR OF WOMEN'S HEALTH 435657 0 93656 0 0 0 29112 0 35970 0 594395 0 0 0 CHRISTINE LIM-FUN CHAN PARK CMO 350861 0 21922 0 0 0 20503 0 18870 0 412156 0 0 0 ZEINA HIJAZI PHYSICIAN 310234 0 39574 0 0 0 19239 0 23956 0 393003 0 0 0 KIMBERLY KENT WYARD CEO 309433 0 0 0 0 0 17019 0 33739 0 360191 0 0 0 WENDY J FIELDS PHYSICIAN 294332 0 8771 0 0 0 16671 0 31105 0 350879 0 0 0 JESSE DAVID SANDERS JR PHYSICIAN 285313 0 7160 0 0 0 15692 0 28095 0 336260 0 0 0 BABAK BARADAR-BOKAIE PHYSICIAN 279722 0 9739 0 0 0 15385 0 31132 0 335978 0 0 0 GINA MARIE JOHNSON DIRECTOR OF PEDIATRICS 273060 0 10800 0 0 0 15018 0 22653 0 321531 0 0 0 ALICIA AYE AYE LWIN ADULT MED DIRECTOR 280889 0 174 0 0 0 15449 0 20372 0 316884 0 0 0 PATRICIA MORAGA CFO 255400 0 0 0 0 0 14047 0 34757 0 304204 0 0 0 ELDRIGE HARVEY PEARSHALL PHYSICIAN 266316 0 0 0 0 0 14648 0 23134 0 304098 0 0 0 GRACE SOEUN HARDY CDO 242195 0 0 0 0 0 13321 0 34748 0 290264 0 0 0 THERESA NITESCU COO 239634 0 0 0 0 0 13180 0 27406 0 280220 0 0 0 STEPHEN GUTIERREZ CIO 207831 0 0 0 0 0 11431 0 26832 0 246094 0 0 0 JOSE LUIS TREJO MANUBES HR DIRECTOR 179579 0 0 0 0 0 9877 0 24799 0 214255 0 0 0 PAUL R SMITH CONTROLLER 153787 0 0 0 0 0 8458 0 32944 0 195189 0 0 0 PART I, LINE 7 THE ORGANIZATION HAS A MEDICAL PROVIDER INCENTIVE PLAN IN PLACE WHICH WAS APPROVED BY THE BOARD. THE INCENTIVES ARE BASED ON THE PROVIDERS PRODUCTIVITY, THE PROVIDERS MUST EXCEED SPECIFIED THRESHOLDS BEFORE GETTING PAID. THE ORGANIZATION PAID $548,036 OF INCENTIVES TO PROVIDERS DURING THE YEAR. X 1 6225284 SELLING PRICE 0 1 0 PART I COLUMN B THE ORGANIZATION IS REPORTING IN PART I, COLUMN (B), THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990 PART III LINE 1 THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO ESTABLISH AND MAINTAIN COMMUNITY CLINICS FOR THE PROVISION OF MEDICAL, ANCILLARY AND RELATED HEALTH SERVICES; TO OPERATE OTHER FACILITIES, INSTITUTIONS OR PROGRAMS TO IMPROVE THE HEALTH OF THE COMMUNITY; TO OPERATE OTHER FACILITIES AND INSTITUTIONS TO PROVIDE COMPREHENSIVE HEALTH CARE; AND TO OPERATE OR PARTICIPATE IN NETWORKS OR INTEGRATED DELIVERY SYSTEMS. TO OPERATE THE FOREGOING TO THE EXTENT OF ITS FINANCIAL ABILITY, FOR THE PURPOSE OF PROVIDING CARE, TREATMENT, AND OTHER SERVICES, FOR ALL INDIVIDUALS, INCLUDING THOSE WHO ARE NOT ABLE TO PAY FOR SUCH SERVICES OR HAVE A LIMITED ABILITY TO PAY. FORM 990 PART III LINE 4A NORTHEAST VALLEY HEALTH CORPORATION (NEVHC) IS A FEDERALLY FUNDED COMMUNITY HEALTH CENTER SERVING LOW INCOME AND MEDICALLY UNDERSERVED RESIDENTS OF LOS ANGELES COUNTY. NEVHC OPERATES 17 LICENSED COMMUNITY CLINICS, 10 WOMEN, INFANT AND CHILDREN (WIC) PROGRAM LOCATIONS, AND SUBSTANCE ABUSE PROGRAMS THROUGHOUT SAN FERNANDO AND SANTA CLARITA VALLEYS. NEVHC EMPLOYS OVER 1,000 STAFF INCLUDING LICENSED INDEPENDENT PRACTITIONERS SUCH AS PHYSICIANS, DENTISTS, PODIATRISTS, NURSE PRACTIONERS, PHYSICIAN ASSISTANTS, LICENSED CLINICAL SOCIAL WORKERS, PSYCHIATRISTS, LICENSED MARRIAGE AND FAMILY THERAPISTS, IN ADDITION TO MANY OTHER HEALTH CARE PROFESSIONALS AND SUPPORT STAFF, TO CARRY OUT ITS WORK AS A SAFETY-NET PROVIDER. IN 2022 NEVHC CLINICS PROVIDED OVER 400,000 MEDICAL, DENTAL, BEHAVIORAL HEALTH, PODIATRIST AND ENABLING SERVICE VISITS TO 96,792 RESIDENTS OF THE SAN FERNANDO AND SANTA CLARITA VALLEYS. 72% OF NEVHC PATIENTS LIVE BELOW 100% OF THE FEDERAL PROVERTY LEVEL AND 93% LIVE BELOW 200% OF THE FEDERAL POVERTY LEVEL. LOW INCOME PATIENTS PAY FOR THEIR SERVICES BASED ON OUR ABILITY TO PAY GUIDELINES. NEVHC HEALTH CENTERS RANGE FROM LARGE MULTI-SERVICE PRIMARY CARE SITES TO SMALLER HEALTH CENTERS PROVIDING THE NEEDS OF SPECIAL POPULATIONS SUCH AS STUDENTS AT HIGH RISK SCHOOLS, THE HOMELESS, HIV PATIENTS AND WIC PATIENTS. COURT STATE DUI. NEVHC CURRENTLY OPERATES A DRIVING UNDER THE INFLUENCE (DUI) PROGRAM. THE DUI PROGRAM OFFERS A 6 WEEK, 3 MONTH, 6 MONTH AND AN 18 MONTH PROGRAM OF INDIVIDUAL AND GROUP EDUCATION IN ENGLISH AND SPANISH TO INDIVIDUALS REFERRED BY COURTS TO COMPLETE THEIR DUI SENTENCE. DURING THE YEAR 456 CLIENTS WERE SERVED AND HAD 14,633 ENCOUNTERS, FORM 990 PART III LINE 4B WIC PROGRAM. NEVHC BECAME THE LOCAL AGENCY FOR THE WOMEN, INFANT AND CHILDREN'S PROGRAM IN 1986. NEVCH WIC CLINICS CURRENTLY HAVE A CASELOAD OF 36,529 PARTICIPANTS WHICH INCLUDE PREGNANT AND BREASTFEEDING WOMEN, AND THEIR INFANTS AND CHILDREN UP TO AGE 5. IN ADDITION TO PROVIDING NUTRITIONAL COUNSELING, WIC IS A CRITICAL FOOD SECURITY PROGRAM THAT PROVIDES VOUCHERS THAT CAN BE USED AT LOCAL MARKETS TO BUY HEALTHY FOODS SUCH AS MILK, CHEESE, WHOLE GRAINS AND FRESH FRUITS AND VEGETABLES. WIC IS ALSO A STRONG ADVOCATE FOR BREAST FEEDING AND UTILIZES CERTIFIED LACTATION CONSULTANTS AND PEER COUNSELORS TO SUPPORT MOTHERS WHO ARE BREASTSFEEDING. FORM 990 PART III LINE 4C COOPERATIVE HEALTH CARE FOR THE HOMELESS NETWORK (CHCHN). IN ADDITION TO PROVIDING SERVICES TO THE HOMELESS IN THE SAN FERNANDO AND SANTA CLARITA VALLEYS, NEVHC SERVED AS THE LEAD AGENCY FOR THE COALITION OF AGENCIES THROUGHOUT LOS ANGELES COUNTY HEALTH CARE SERVICES TO 17,668 HOMELESS MEN, WOMEN AND CHILDREN IN 2022. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND REVISED AS NECESSARY BY THE MANAGEMENT STAFF AND CORPORATE LEGAL COUNSEL, AND ANY CHANGES CONSIDERED NECESSARY ARE INCORPORATED. THE FORM 990, ALONG WITH MANAGEMENT'S RECOMMENDATION FOR APPROVAL, IS THEN PRESENTED TO THE BOARD OF DIRECTOR'S AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS THE FORM AND IF APPROVED, THE COMMITTEE RECOMMENDS APPROVAL TO THE FULL BOARD. ANY CHANGES REQUIRED BY THE AUDIT COMMITTEE ARE INCORPORATED INTO THE FORM BEFORE IT IS PRESENTED TO THE BOARD. THE BOARD IS FURNISHED WITH A COMPLETE COPY OF THE FORM 990, WITH THE RECOMMENDATION OF THE AUDIT COMMITTEE. THE BOARD GENERALLY ACCEPTS THE AUDIT COMMITTEE'S RECOMMENDATION. AFTER BOARD ACCEPTANCE, THE FORM IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT COVERS ALL OFFICERS, DIRECTORS, AND EMPLOYEES (COVERED PERSONS). POLICIES DEVELOPED BY THE BOARD OF DIRECTORS TO ENSURE COMPLIANCE WITH THE POLICY INCLUDE AN ANNUAL MANDATORY "CODE OF CONDUCT" POLICY TRAINING WHICH CONSISTS OF A LIVE PRESENTATION WHICH REVIEWS THE POLICY. ADDITIONALLY, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES MUST COMPLETE AN ANNUAL DISCLOSURE STATEMENT AND DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST WITH RESPECT TO ALL BUSINESS AND FAMILY RELATIONSHIPS. IF THE BOARD IDENTIFIES ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST, SUCH PERSONS ARE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HAS A PROCESS FOR REVIEWING AND APPROVING THE COMPENSATION OF KEY EMPLOYEES ON A REGULAR BASIS TO DETERMINE IT IS FAIR AND REASONABLE WITH THE GOAL OF RETAINING EMPLOYEES AT COMPENSATION LEVELS WITHIN APPROPRIATE MARKET RANGE. WHEN CEO AND OTHER EXECUTIVE LEVEL COMPENSATION WAS SET AT THE BEGINNING OF THE FISCAL YEAR, THE BOARD RELIED ON A COMPENSATION STUDY CONDUCTED BY AN INDEPENDENT COMPENSATION CONSULTANT. SUCH COMPENSATION STUDIES ARE PERFORMED EVERY TWO TO THREE YEARS. THE RESULTS OF THE STUDY WERE PRESENTED TO THE FULL BOARD AND THE BOARD VOTED ON THE COMPENSATION PACKAGES OFFERED TO THE CEO AND CFO. ADDITIONALLY, THE BOARD APPROVED THE COMPENSATION RANGES FOR ALL OTHER KEY EMPLOYEES; AND ANY SUBSEQUENT SUGGESTED CHANGES TO THE APPROVED RANGES ARE SPECIFICALLY REVIEWED AND APPROVED BY THE BOARD PRIOR TO IMPLEMENTATION. THE ORGANIZATION'S BOARD OF DIRECTORS CONTEMPORANEOUSLY DOCUMENTED ITS DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS, INCLUDING WHO WAS PRESENT, HOW THEY VOTED, A DESCRIPTION OF THE COMPARABILITY DATA AND HOW IT WAS OBTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION'S ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON REQUEST. OTHER INTERNAL DOCUMENTS ARE NOT ROUTINELY MADE AVAILABLE. FORM 990, PART XI, LINE 9: CUMULATIVE-EFFECT ADJUSTMENT UPON TRANSITION TO ASC 842 -864,959.