Civic Intelligence

Elevations-A Childrens Therapy Resource Foundation

990 • Fiscal year 2019 • EIN 45-4130330

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

325 S University Rd Suite 203Spokane Valley, WA 99206

(509) 385-2116

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.52x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.34x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

37th percentile

-1.5%

Higher net margin than 37% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

56th percentile

5.7%

Faster asset growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

49th percentile

0.6%

Faster revenue growth than 49% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$126,392

Up $6,806 (+5.7%) from 2018

Net Assets

Down

$61,168

Down $2,848 (-4.4%) from 2018

Liabilities

Up

$65,224

Up $9,654 (+17%) from 2018

Revenue

Up

$192,619

Up $1,070 (+0.6%) from 2018

Expenses

Up

$195,467

Up $27,367 (+16%) from 2018

Net Income

Down

-$2,848

Down $26,297 (-112%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2012: $2,478Net Assets 2012: $2,4782012Assets 2013: $16,295Net Assets 2013: $16,2952013Assets 2014: $17,158Net Assets 2014: $17,1582014Assets 2015: $16,669Net Assets 2015: $16,6692015Assets 2016: $44,665Liabilities 2016: $19,675Net Assets 2016: $24,9902016Assets 2017: $78,819Liabilities 2017: $39,104Net Assets 2017: $39,7152017Assets 2018: $119,586Liabilities 2018: $55,570Net Assets 2018: $64,0162018Assets 2019: $126,392Liabilities 2019: $65,224Net Assets 2019: $61,1682019Assets 2020: $165,222Liabilities 2020: $72,572Net Assets 2020: $92,6502020Assets 2021: $182,921Liabilities 2021: $88,632Net Assets 2021: $94,2892021Assets 2022: $278,284Liabilities 2022: $100,400Net Assets 2022: $177,8842022Assets 2023: $165,203Liabilities 2023: $118,629Net Assets 2023: $46,5742023Assets 2024: $176,668Liabilities 2024: $70,347Net Assets 2024: $106,3212024

Highlighted filing

2019

Assets$126,392
Liabilities$65,224
Net Assets$61,168

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $8,550Expenses 2012: $6,072Net Income 2012: $2,4782012Revenue 2013: $20,140Expenses 2013: $6,323Net Income 2013: $13,8172013Revenue 2014: $19,883Expenses 2014: $19,020Net Income 2014: $8632014Revenue 2015: $28,203Expenses 2015: $28,692Net Income 2015: -$4892015Revenue 2016: $65,077Expenses 2016: $56,756Net Income 2016: $8,3212016Revenue 2017: $130,375Expenses 2017: $116,168Net Income 2017: $14,2072017Revenue 2018: $191,549Expenses 2018: $168,100Net Income 2018: $23,4492018Revenue 2019: $192,619Expenses 2019: $195,467Net Income 2019: -$2,8482019Revenue 2020: $192,272Expenses 2020: $160,790Net Income 2020: $31,4822020Revenue 2021: $207,689Expenses 2021: $206,050Net Income 2021: $1,6392021Revenue 2022: $311,527Expenses 2022: $227,932Net Income 2022: $83,5952022Revenue 2023: $254,339Expenses 2023: $385,649Net Income 2023: -$131,3102023Revenue 2024: $413,329Expenses 2024: $353,582Net Income 2024: $59,7472024

Highlighted filing

2019

Revenue$192,619
Expenses$195,467
Net Income-$2,848
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$222,743
Mission and Program Overview

Mission

Helping children with special needs reach their full potential by providing access to the resources and support they need to improve their overall quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$115,867$125,161▲ $9,294
Pledges and Grants Receivable$3,000$799▼ $2,201
Land, Buildings, and Equipment, Net$719$432▼ $287
Total Assets$119,586$126,392▲ $6,806
Liabilities
Other Liabilities$49,270$60,655▲ $11,385
Accounts Payable and Accrued Expenses$6,300$4,569▼ $1,731
Total Liabilities$55,570$65,224▲ $9,654
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,016$61,168▼ $2,848
Total Net Assets Fund Balance$64,016$61,168▼ $2,848
Total Liabilities and Net Assets / Fund Balance$119,586$126,392▲ $6,806

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$432$1,380$1,812
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly LynchPresident
Brad MesserschmidtDirector
Chanda NeuDirector
Grace ThompsonDirector
Jeff ThompsonDirector
Julie HannanDirector
Lora NortonDirector
Molly EversonSecretary
David OwanTreasurer
Brian PriceVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$162,183
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$30,436
All Other Contributions
$75,881
Change in Net Assets
$-2,848

Audited Revenue Reconciliation

Revenue per Audited Statements
$192,619
Revenue Not Reported on Form 990
$3,600
Total Revenue per Audited Statements
$196,219
Total Revenue per Form 990
$192,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$88,590
Salaries, Compensation, and Employee Benefits$85,248
Other Expenses$21,629
Total Fundraising Expense$6,444
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$88,590--$88,590
Other Salaries and Wages$53,611$10,481$5,241$69,333
Other Employee Benefits$7,878$1,540$770$10,188
Fees for Services Other$7,125--$7,125
Payroll Taxes$4,428$866$433$5,727
Advertising$3,963--$3,963
Information Technology$2,927--$2,927
Office Expenses$2,231--$2,231
Insurance$1,786--$1,786
Depreciation Depletion-$287-$287
Other Expenses$112--$112
All Other Expenses$50--$50
Total Functional Expenses$175,849$13,174$6,444$195,467

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$199,067
Expenses per Audited Statements$195,467
Total Expenses per Form 990$195,467
Expenses Not Reported on Form 990$3,600
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,560
Fundraising Direct Expenses$30,124
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ghost Ball$118,093$50,850$2,723$48,127
Stache Dash$28,769$9,710$8,593$1,117
Total Events$146,862$60,560$30,124$30,436
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grant Awards Payable$58,858
Payroll Tax Liabilities$1,797
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Grace thompson jeff thompson director director married

Form 990, Page 6, Part VI, Line 11B

Prior to filing, the treasurer shall distribute the final draft of the form, including significant schedules, to all board members for review and comment. Comments or changes suggested by such board members shall be forwarded to the treasurer within five (5) day of receipt of the form. The preparer shall revise the form if necessary and therafter submit it to the internal revenue service for filing.

Form 990, Page 6, Part VI, Line 12C

If the governing board or committee has reasonable cause to belive an affected person has failed to disclose actual or possible conflicts of interest, it shall inform the individual of the basis for such belief and afford the individual and opportunity to explain the alledged failure to disclose. If, after hearing the individual's response and after making further investigation as warranted by the circumstances, the govering board or committee determines the individual has failed to disclose an actual or possible conflict of interest, it shall take apppropriate disciplinary and corrective actions.

Form 990, Page 6, Part VI, Line 19

Documents are available for review upon request.

Filing and Contact Details

Filer

Filer Name
ELEVATIONS - A CHILDREN'S THERAPY
EIN
45-4130330
Address
325 S UNIVERSITY RD SUITE 203, SPOKANE VALLEY, WA 99206

Signing Officer

Name
David Owan
Title
Treasurer
Phone
5093852116
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Lynch
Formed
2012
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
25

Preparer

Firm
Lori a Pierson CPA
Address
PO BOX 6466, SPOKANE, WA 99217-0908
Preparer
Lori a Pierson
Phone
5094650762
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are a vital resource for the organization, providing a variety of services that cannot be reasonably valued. The volunteers assist with promoting and operating fundraising events and other program activities.

Form 990, Page 2, Part III, Line 4A

Helping children with special needs reach their full potential by providing access to the resources and support they need to improve their overall quality of life. Since inception, elevations has awarded more than 450 grants totaling over 300,000 for children with special needs to access therapy services and home therapy equipment in the spokane area. Whether the child's grant is for copays towards occupational therapy, funding for speech therapy services, physical therapy deductibles, specialized home equipment, or other therapy services not covered by insurance that enhance the quality of life for these children, the trajectory of a child's life is positively affected. Helping to cover out-of-pocket medical expenses for families struggling with the financial demands of caring for a child with special needs allows all children the opportunity to reach their full potential regardless of their parents' socioeconomic status. Elevations partners with local pediatric therapy providers to stretch every dollar to help as many children as possible. The organization was founded by and relies on the time and commitment of a core group of 25 volunteers as well as many others who give of their time at events. Many of our dedicated volunteers know first-hand the challenges families face - whether through personal experiences as parents of children with special needs, dedicated therapists and providers, or caring community members who understand that we all benefit when children in our community are given the resources and support they need.

Financial Statement Notes

Schedule D, Page 3, Part X

Income tax status - elevations qualifies as a tax exempt organization under section 501(c)(3) of the internal revenue code and, therefore, has no provision for federal income tax. In addition, elevations qualifies for the charitable contribution deduction under section 170 of the code and has been classified as an organization that is not a private foundation. Management has determined that the foundation has no uncertain tax positions. No interest and penalties from uncertain tax positions have been recognized in the financial statements. No tax positions are expected to significantly increase or decrease within the next twelve months. As of december 31, the organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. All tax exempt entities are subject to audit or examination by various regulatory jurisdictions. There were no audits or examinations in progress. Tax years 2016 through 2019 are open to examination by the internal revenue service.

Schedule D, Page 4, Part XIII

Form 990 instructions state that fair market value of donated office space be excluded from the reported revenues and expenses. Therefore, the 3,600 value of donated office space during the calendar year 2019 is a reconciling item between the financial statements and the form 990.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GRANT AWARDS PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAX STATUS - ELEVATIONS QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAX. IN ADDITION, ELEVATIONS QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS. NO INTEREST AND PENALTIES FROM UNCERTAIN TAX POSITIONS HAVE BEEN RECOGNIZED IN THE FINANCIAL STATEMENTS. NO TAX POSITIONS ARE EXPECTED TO SIGNIFICANTLY INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. AS OF DECEMBER 31, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO AUDIT OR EXAMINATION BY VARIOUS REGULATORY JURISDICTIONS. THERE WERE NO AUDITS OR EXAMINATIONS IN PROGRESS. TAX YEARS 2016 THROUGH 2019 ARE OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FORM 990 INSTRUCTIONS STATE THAT FAIR MARKET VALUE OF DONATED OFFICE SPACE BE EXCLUDED FROM THE REPORTED REVENUES AND EXPENSES. THEREFORE, THE 3,600 VALUE OF DONATED OFFICE SPACE DURING THE CALENDAR YEAR 2019 IS A RECONCILING ITEM BETWEEN THE FINANCIAL STATEMENTS AND THE FORM 990.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MEDICAL ASSISTANCE GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0123
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0COST
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS APPROVES A TOTAL GRANT AWARD AMOUNT FOR EACH GRANT CYCLE. A GRANT COMMITTEE APPROVES REQUESTS FOR GRANT FUNDS FOR MEDICAL RELATED EXPENSES BASED ON AVAILABLE FUNDS AND THE NATURE OF THE REQUEST. THE APPLICANT IS NOTIFIED OF THE AWARD AND THEY ARE REQUIRED TO ACCEPT THE AWARD BY SIGNING AND RETURNING THE NOTIFICATION. IN MANY CASES, THE MEDICAL CLINIC IS ALSO NOTIFIED OF THE AMOUNT AND SCOPE OF THE AWARD. THE APPLICANT IS GIVEN A TIME FRAME WHERE THE GRANTS FUNDS CAN BE USED. THE AWARDS WOULD BE BASED ON ANTICIPATED MEDICAL RELATED EXPENSES WHICH ARE NOT COVERED BY THEIR INDIVIDUAL OR FAMILY HEALTH INSURANCE PLAN. WHEN A MEDICAL INVOICE HAS BEEN SUFFICIENTLY SUBMITTED TO THE INSURANCE PROVIDER, THE REMAINING BALANCE IS FORWARDED TO THE ORGANIZATION AND IT IS CONSIDERED AND PAID USING THE PRE-APPROVED BENEFIT UNDER THIS PROGRAM. IF AWARD FUNDS ARE AVAILABLE, THE MEDICAL BILL IS PAID ON BEHALF OF THE PARTICIPANT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0YOUTHFUL HORIZONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1OWAN PROPERTIES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2MILESTONES PEDIATRIC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1LEASOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THERAPY PAYMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1IN KIND OFFICE RENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2THERAPY PAYMENTS
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THERAPY/MEDICAL PAYMENTS WERE MADE TO COMPANIES OWNED BY BOARD MEMBERS AS PART OF THE PROGRAM TO PROVIDE GRANT ASSISTANCE FOR CLIENTS. THE CLIENT SELECTS THE VENDOR, AND WHEN A GRANT APPLICATION IS APPROVED, THE MEDICAL BILLS ARE PAID UNDER THE GRANT AWARD TO THE THIRD PARTY, WHICH IN SOME CASES, ARE TO A VENDOR OWNED BY A BOARD MEMBER. THE BOARD, AS A WHOLE, APPROVES THE TOTAL AMOUNT OF GRANT FUNDS BASED ON THE FINANCIAL POSITION OF THE ORGANIZATION. AN INDEPENDENT GRANT COMMITTEE, THAT EXCLUDES ANY CLINIC OWNERS AND EMPLOYEES, AWARDS ALL INDIVIDUAL GRANTS TO CLIENTS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE A VITAL RESOURCE FOR THE ORGANIZATION, PROVIDING A VARIETY OF SERVICES THAT CANNOT BE REASONABLY VALUED. THE VOLUNTEERS ASSIST WITH PROMOTING AND OPERATING FUNDRAISING EVENTS AND OTHER PROGRAM ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HELPING CHILDREN WITH SPECIAL NEEDS REACH THEIR FULL POTENTIAL BY PROVIDING ACCESS TO THE RESOURCES AND SUPPORT THEY NEED TO IMPROVE THEIR OVERALL QUALITY OF LIFE. SINCE INCEPTION, ELEVATIONS HAS AWARDED MORE THAN 450 GRANTS TOTALING OVER 300,000 FOR CHILDREN WITH SPECIAL NEEDS TO ACCESS THERAPY SERVICES AND HOME THERAPY EQUIPMENT IN THE SPOKANE AREA. WHETHER THE CHILD'S GRANT IS FOR COPAYS TOWARDS OCCUPATIONAL THERAPY, FUNDING FOR SPEECH THERAPY SERVICES, PHYSICAL THERAPY DEDUCTIBLES, SPECIALIZED HOME EQUIPMENT, OR OTHER THERAPY SERVICES NOT COVERED BY INSURANCE THAT ENHANCE THE QUALITY OF LIFE FOR THESE CHILDREN, THE TRAJECTORY OF A CHILD'S LIFE IS POSITIVELY AFFECTED. HELPING TO COVER OUT-OF-POCKET MEDICAL EXPENSES FOR FAMILIES STRUGGLING WITH THE FINANCIAL DEMANDS OF CARING FOR A CHILD WITH SPECIAL NEEDS ALLOWS ALL CHILDREN THE OPPORTUNITY TO REACH THEIR FULL POTENTIAL REGARDLESS OF THEIR PARENTS' SOCIOECONOMIC STATUS. ELEVATIONS PARTNERS WITH LOCAL PEDIATRIC THERAPY PROVIDERS TO STRETCH EVERY DOLLAR TO HELP AS MANY CHILDREN AS POSSIBLE. THE ORGANIZATION WAS FOUNDED BY AND RELIES ON THE TIME AND COMMITMENT OF A CORE GROUP OF 25 VOLUNTEERS AS WELL AS MANY OTHERS WHO GIVE OF THEIR TIME AT EVENTS. MANY OF OUR DEDICATED VOLUNTEERS KNOW FIRST-HAND THE CHALLENGES FAMILIES FACE - WHETHER THROUGH PERSONAL EXPERIENCES AS PARENTS OF CHILDREN WITH SPECIAL NEEDS, DEDICATED THERAPISTS AND PROVIDERS, OR CARING COMMUNITY MEMBERS WHO UNDERSTAND THAT WE ALL BENEFIT WHEN CHILDREN IN OUR COMMUNITY ARE GIVEN THE RESOURCES AND SUPPORT THEY NEED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GRACE THOMPSON JEFF THOMPSON DIRECTOR DIRECTOR MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO FILING, THE TREASURER SHALL DISTRIBUTE THE FINAL DRAFT OF THE FORM, INCLUDING SIGNIFICANT SCHEDULES, TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT. COMMENTS OR CHANGES SUGGESTED BY SUCH BOARD MEMBERS SHALL BE FORWARDED TO THE TREASURER WITHIN FIVE (5) DAY OF RECEIPT OF THE FORM. THE PREPARER SHALL REVISE THE FORM IF NECESSARY AND THERAFTER SUBMIT IT TO THE INTERNAL REVENUE SERVICE FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIVE AN AFFECTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE INDIVIDUAL OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INDIVIDUAL AND OPPORTUNITY TO EXPLAIN THE ALLEDGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INDIVIDUAL'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERING BOARD OR COMMITTEE DETERMINES THE INDIVIDUAL HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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