Civic Intelligence

Fairness Center Inc.

990 • Fiscal year 2019 • EIN 46-4482738

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 17, 2020

PO Box 54597Oklahoma City, OK 73118

(844) 293-1001

Siviq Scores

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

Liabilities / Assets

54th percentile

0.11x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

89th percentile

$197,522

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

83rd percentile

25%

Faster asset growth than 83% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

20%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,180,703

Up $235,444 (+25%) from 2018

Net Assets

Up

$1,055,951

Up $203,129 (+24%) from 2018

Liabilities

Up

$124,752

Up $32,315 (+35%) from 2018

Revenue

Up

$1,875,783

Up $308,994 (+20%) from 2018

Expenses

Up

$1,672,654

Up $509,753 (+44%) from 2018

Net Income

Down

$203,129

Down $200,759 (-50%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2014: $61,310Liabilities 2014: $20,206Net Assets 2014: $41,1042014Assets 2015: $63,233Liabilities 2015: $79,157Net Assets 2015: -$15,9242015Assets 2016: $16,885Liabilities 2016: $40,925Net Assets 2016: -$24,0402016Assets 2017: $489,108Liabilities 2017: $40,174Net Assets 2017: $448,9342017Assets 2018: $945,259Liabilities 2018: $92,437Net Assets 2018: $852,8222018Assets 2019: $1,180,703Liabilities 2019: $124,752Net Assets 2019: $1,055,9512019Assets 2020: $1,273,827Liabilities 2020: $75,784Net Assets 2020: $1,198,0432020Assets 2021: $2,132,562Liabilities 2021: $95,498Net Assets 2021: $2,037,0642021Assets 2022: $2,733,745Liabilities 2022: $101,967Net Assets 2022: $2,631,7782022Assets 2023: $3,615,939Liabilities 2023: $350,429Net Assets 2023: $3,265,5102023Assets 2024: $5,172,377Liabilities 2024: $1,334,163Net Assets 2024: $3,838,2142024

Highlighted filing

2019

Assets$1,180,703
Liabilities$124,752
Net Assets$1,055,951

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $416,661Expenses 2014: $375,557Net Income 2014: $41,1042014Revenue 2015: $307,885Expenses 2015: $368,996Net Income 2015: -$61,1112015Revenue 2016: $517,325Expenses 2016: $525,441Net Income 2016: -$8,1162016Revenue 2017: $1,291,800Expenses 2017: $818,826Net Income 2017: $472,9742017Revenue 2018: $1,566,789Expenses 2018: $1,162,901Net Income 2018: $403,8882018Revenue 2019: $1,875,783Expenses 2019: $1,672,654Net Income 2019: $203,1292019Revenue 2020: $1,823,586Expenses 2020: $1,681,494Net Income 2020: $142,0922020Revenue 2021: $2,830,354Expenses 2021: $1,991,333Net Income 2021: $839,0212021Revenue 2022: $3,304,423Expenses 2022: $2,709,709Net Income 2022: $594,7142022Revenue 2023: $4,065,464Expenses 2023: $3,393,874Net Income 2023: $671,5902023Revenue 2024: $4,674,152Expenses 2024: $4,124,760Net Income 2024: $549,3922024

Highlighted filing

2019

Revenue$1,875,783
Expenses$1,672,654
Net Income$203,129
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 17, 2020
Return Version
2018v3.2
Gross Receipts
$1,875,783
Mission and Program Overview

Mission

The fairness center, inc. Is authorized to conduct litigation as a (a) legal aid organization;(b) human and civil rights defense organization; (c) public interest law firm; and (d) organization attempting to achieve charitable goals through institution of litigation as plaintiff.

The fairness center, inc. Is authorized to conduct litigation as a (a) legal services organization; (b) human and civil rights defense organization; (c) public interest law firm; and (d) organization attempting to achieve charitable goals through institution of litigation as plaintiff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$715,804$852,481▲ $136,677
Pledges and Grants Receivable$175,000$225,000▲ $50,000
Prepaid Expenses and Deferred Charges$6,381$32,207▲ $25,826
Land, Buildings, and Equipment, Net$43,336$31,157▼ $12,179
Accounts Receivable-$28,264-
Total Assets$945,259$1,180,703▲ $235,444
Other Assets Total$4,738$11,594▲ $6,856
Liabilities
Accounts Payable and Accrued Expenses$92,437$124,752▲ $32,315
Total Liabilities$92,437$124,752▲ $32,315
Net Assets / Fund Balance
Unrestricted Net Assets$852,822$1,055,951▲ $203,129
Total Net Assets Fund Balance$852,822$1,055,951▲ $203,129
Total Liabilities and Net Assets / Fund Balance$945,259$1,180,703▲ $235,444

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,157$23,944$55,101
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David R OsbornePresident, Trustee & GenerFT$191,728$5,794$197,522
Nathan J McgrathVP & Director of LitigatioFT$186,030$5,618$191,648

Board Members and Trustees

NameTitle
Aaron D Martin From 72519Secretary and Trustee
Gordon Zubrod Through 72519Secretary and Trustee
Michael CarnuccioTreasurer and Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,825,258
Program Service Revenue
$50,525
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,825,258
Change in Net Assets
$203,129

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$303,779Market Value
Total Noncash Contributions1$303,779-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,875,783
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,875,783
Total Revenue per Form 990
$1,875,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,054,284
Other Expenses$618,370
Total Fundraising Expense$38,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$416,380$151,626$12,056$580,062
Current Officers, Directors, Trustees, and Key Employees$275,278$106,040$7,851$389,169
Travel$81,473$28,036$4,640$114,149
Payroll Taxes$49,748$12,684$1,418$63,850
Occupancy$28,899$28,899-$57,798
Office Expenses$20,006$32,494$145$52,645
Fees for Services Legal$4,683$36,317-$41,000
Information Technology-$27,132-$27,132
Fees for Services Accounting$2,602$20,177-$22,779
Other Employee Benefits$7,647$13,556-$21,203
Fees for Services Other$2,245$17,405-$19,650
Other Expenses$14,976$2,327$12,565$14,976
Depreciation Depletion$7,006$7,006-$14,012
Insurance$6,220$4,992-$11,212
All Other Expenses$1,411$5,104-$6,515
Total Functional Expenses$1,127,778$505,951$38,925$1,672,654

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,672,654
Total Expenses per Audited Statements$1,672,654
Total Expenses per Form 990$1,672,654
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Part VI, Section B, Line 11B

The form 990 is reviewed (approved) by the president and general counsel prior to filing and is provided to the board for input.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is reviewed and monitored annually and all the fairness center, inc. Officers and members of the board of trustees must sign the conflict of interest disclosure on an annual basis.

Form 990, Part VI, Section B, Line 15A

The organization's independent trustees reviewed comparable data in setting the president's compensation and evaluating his performance.

Form 990, Part VI, Section C, Line 19

The organization provides the governing documents, conflict of interest policy, and financial statements upon request.

Filing and Contact Details

Filer

Filer Name
The Fairness Center Inc
EIN
46-4482738
Phone
8442931001
Address
PO BOX 54597, OKLAHOMA CITY, OK 73118

Signing Officer

Name
Nathan J Mcgrath
Title
President & General Counsel
Phone
8442931001
Signed
2020-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan J Mcgrath
Formed
2013
Legal Domicile
Ok
Voting Board Members
3
Independent Board Members
2
Employees
8
Volunteers
0

Preparer

Firm
Mckonly & Asbury Llp
Address
415 FALLOWFIELD ROAD, CAMP HILL, PA 17011
Preparer
Gary J Dubas
Phone
7177617910
Supplemental Narrative

Additional Explanations

Part III, Line 4A

The fairness center determines which cases to accept based on the issues involved, the impact for the litigant, and the public interest, and not based on any expectation of financial award or benefit for the fairness center. Gregory j. Hartnett, elizabeth m. Galaska, robert g. Brough, jr., and john m. Cress v. Pennsylvania state education association, homer-center education association, twin valley education association, ellwood area education association, homer-center school district, twin valley school district, ellwood city area school district, charles koren, in his official capacity as the superintendent of the homer-center school district, robert pleis, in his official capacity as the superintendent of the twin valley school district, and joe mancini, in his official capacity as the superintendent of the ellwood city area school district. The fairness center provided free legal services to four pennsylvania public-school teachers located across pennsylvania in their challenge to united states supreme court precedent permitting extracting of agency fees in violation of the first amendment, as applied to the states through the fourteenth amendment. The fairness center's role in the case is representative of a broad public interest in that the case sought to clarify or expand upon union nonmembers' constitutional rights and to provide protection to union nonmember public employees from having their money used in connection with causes they do not support. Additionally, the litigation would have a substantial impact beyond the interest of the litigants in that it sought a ruling applicable across the country, where similar arrangements abound. Based on the operative complaint, the litigants represented by the fairness center would receive little financial benefit, if any, from the litigation, aside from nominal damages and a return of funds unconstitutionally seized from them. The litigation would not have warranted representation from private sources because it would not have been financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake were relatively small for individual plaintiffs. The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. Plaintiffs' operative complaint reserved the right to request that the court award reasonable attorneys' fees and costs pursuant to federal law. However, no attorneys' fees were sought by plaintiffs in this matter. In re erik gagne and barry wallett. The fairness center provides legal services to connecticut public employees who have been subjected to harassment and disparaging messages posted on union bulletin boards at their place of public employment by certain union members because of the public employee plaintiffs' decision to not be union members. The fairness center's role in this case is representative of a broad public interest in that the case seeks to protect public employees who exercise their right to not join a union from illegal harassment and discrimination. The litigation would have substantial impact beyond the interest of the litigants in that it seeks a ruling which prohibits the union and employer from permitting the harassment of a public employee for exercising their right not to be a union member and an order that the union and employer must notify employees of their right to not be a member of a public-sector union. Based on the operative complaint, the litigants represented by the fairness center would receive no financial benefit from the litigation. The relief sought is an order to remove offending messages, prevent the posting of future messages, and require the union and employer to inform employees of their right to not be a member of a public-sector union. The litigation would not warrant representation from private sources because it woul

Part III, Line 4A Continued

Plaintiffs' operative complaint reserved the right to request that the court award reasonable attorneys' fees and costs pursuant to federal law. However, no attorneys' fees were sought by plaintiffs in this matter. Jane ladley and christopher meier v. Pennsylvania state education association ("psea"). The fairness center provides legal services to plaintiff schoolteachers who were religious objectors denied their right to fund charities of their choice. The fairness center's role in this case is representative of a broad public interest in that the case seeks to clarify or expand upon union nonmembers' constitutional rights and to protect two union nonmember employees from having their money used in connection with causes they do not support. The litigation would have substantial impact beyond the interest of the litigants in that it seeks a ruling applicable across pennsylvania, throughout which the union's policy operates. Based on the complaint, the litigants represented by the fairness center will receive little financial benefit, if any, from the litigation, aside from nominal damages and a return of funds unconstitutionally seized. The litigation would not warrant representation from private sources because it would not be financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake are relatively small for individual plaintiffs. The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. Plaintiffs' operative complaint has reserved the right to request that the court award reasonable attorneys' fees and costs pursuant to federal law. However, a request for attorneys' fees is not yet ripe as this matter is still ongoing. John r. Kabler, jr. V. United food and commercial workers union, local 1776 keystone state; wendell w. Young, iv, in his individual and official capacities; michele l. Kessler, in her individual and official capacities; peg rhodes, in her individual and official capacities; united food and commercial workers union, pennsylvania wine and spirits council; commonwealth of pennsylvania, pennsylvania liquor control board; thomas w. Wolf, in his official capacity as governor of pennsylvania; timothy holden, in his official capacity as chairman of the pennsylvania liquor control board; michael newsome, in his official capacity as secretary of the pennsylvania office of administration; anna maria kiehl, in her official capacities as chief accounting officer and deputy secretary for the office of comptroller operations. The fairness center provided legal services to a public employee who was forced into union membership and who sought to end his union membership, cease deductions of union dues from his wages which were being deducted against his will, and to recover unconstitutionally seized fees. The fairness center's role in this case is representative of a broad public interest in that the case seeks to clarify or expand upon public employees' constitutional rights and to provide protection to public employees who seek to not join a union, resign their union membership, and/or end financial support of a union in order to avoid having their money used in connection with causes they do not support. The litigation would have substantial impact beyond the interest of the litigants in that it seeks a ruling applicable across pennsylvania, throughout which the union's policy operates. The litigant represented by the fairness center would receive little financial benefit, if any, aside from nominal damages and a return of funds unconstitutionally seized. The litigation would not warrant representation from private sources because it would not be financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake are relatively small for the plaintif

Part III, Line 4A Continued

Curtis w. Thompson v. American federation of state, county and municipal employees, district council 89, local 4013; steve mullen, in his official capacity as director of american federation of state, county and municipal employees, district council 89; cumberland valley school district; frederick s. Withum, iii, in his official capacity as superintendent of the cumberland valley school district. The fairness center provided legal services to a public school employee who sought to resign from his public-sector union and to cease paying union dues to that union he no longer supported. The fairness center's role in this case is representative of a broad public interest in that the case seeks to clarify or expand upon public employees' constitutional rights and to provide protection to public employees who seek to resign their union membership and/or seek to end financial support of a union in order to avoid having their money used in connection with causes they do not support. The litigation would have substantial impact beyond the interest of the litigants in that it seeks a ruling widely applicable across pennsylvania, throughout which the unions' policy operates. Based on the operative complaint, the litigant represented by the fairness center would receive little financial benefit, if any, from the litigation, aside from nominal damages and a return of funds unconstitutionally seized. The litigation would not have warranted representation from private sources because it would not be financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake for the plaintiff were relatively small. The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. Plaintiff's operative complaint reserved the right to request that the court award reasonable attorneys' fees and costs pursuant to federal law. Trometter v. Pennsylvania state education association and national education association. The fairness center provided legal services to the plaintiff, an assistant professor of culinary arts at the pennsylvania college of technology, in her challenge to the state education association and national education association's use of dues money to support a candidate for public office. The fairness center's role in this case is representative of a broad public interest because it supports enforcement of existing laws and protection of public-sector employees in pennsylvania from having their union dues used to support candidates for office in violation of state law. Therefore, the litigation would have a substantial impact beyond the interest of the litigants in that it seeks to defend and uphold the political system established in pennsylvania. A favorable result would also serve as an example for other states where similar state laws are being violated. The litigant received no financial benefit from the litigation. The litigation was not one that would warrant representation from private sources because it would not have been financially beneficial to a private law firm to take the case. While the impact was significant, the financial amounts at stake were relatively small for individual plaintiffs. The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. The litigant did not request attorneys' fees and costs in this matter. Phuong kim nguyen and van nguyen v. Administrative and residual employees union, local 4200. The fairness center provided legal services to connecticut state employees who sought to resign from their public-sector union and to cease paying union dues to that union they no longer supported. The fairness center's role in this case is representative of a broad public inte

Part III, Line 4A Continued

The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. Plaintiff's operative complaint reserved the right to request that the court award reasonable attorneys' fees and costs pursuant to federal law. Tammy c. Wessner v. American federation of state, county and municipal employees, council 13; david r. Fillman, in his official capacity as executive director of american federation of state, county and municipal employees, council 13; commonwealth of pennsylvania, department of human services; teresa d. Miller, in her official capacity as secretary of the pennsylvania department of human services; thomas w. Wolf, in his official capacity as governor of the commonwealth of pennsylvania; michael newsome, in his official capacity as secretary of the pennsylvania office of administration; anna maria kiehl, in her official capacities as chief accounting officer for the commonwealth of pennsylvania and deputy secretary for the office of comptroller operations. The fairness center provided legal services to a pennsylvania public employee who sought to resign from her public-sector union and to cease paying union dues to that union she no longer supported. The fairness center's role in this case is representative of a broad public interest in that the case seeks to clarify or expand upon public employees' constitutional rights and to provide protection to public employees who seek to resign their union membership and/or seek to end financial support of a union in order to avoid having their money used in connection with causes they do not support. The litigation would have substantial impact beyond the interest of the litigant in that it seeks a ruling widely applicable across pennsylvania, throughout which the unions' policy operates. Based on the operative complaint, the litigant represented by the fairness center would receive little financial benefit, if any, from the litigation, aside from nominal damages and a return of funds unconstitutionally seized. The litigation would not have warranted representation from private sources because it would not be financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake for the plaintiff were relatively small. The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. Plaintiff's operative complaint reserved the right to request that the court award reasonable attorneys' fees and costs pursuant to federal law. Francisco molina v. Pennsylvania social service union, service employees international union, local 668; stephen catanese, in his official capacity as president of pennsylvania social service union, service employees international union, local 668; lehigh county board of commissioners; lehigh county office of children and youth services; phil armstrong, in his official capacity as county executive of lehigh county; and m. Judith johnston, in her official capacity as director of human resources of lehigh county. The fairness center provided legal services to a pennsylvania public employee who sought to resign from his public-sector union and to cease paying union dues to that union he no longer supported. The fairness center's role in this case is representative of a broad public interest in that the case seeks to clarify or expand upon public employees' constitutional rights and to provide protection to public employees who seek to resign their union membership and/or seek to end financial support of a union in order to avoid having their money used in connection with causes they do not support. The litigation would have substantial impact beyond the interest of the litigant in that it seeks a ruling widely applicable across

Part III, Line 4A Continued

Steven ramos, scott armstrong, and james williams v. Allentown education association, public school employees' retirement system, and allentown school district & (separate cases) in re appeal of melvin riddick & in re appeal of debra tretter. The fairness center provided legal services to plaintiffs, two taxpayers and a public schoolteacher/vested pensioner, in their challenge to allentown's longstanding practice of taking schoolteachers out of public schools to perform full-time work for the allentown education association and allowing those teachers to receive relevant pension credit. The fairness center's role in the cases is representative of a broad public interest in that the cases seek to ensure lawful and proper use of public resources and strengthening of the allentown school system. Additionally, the litigation would have a substantial impact beyond the interest of the litigants in that it seeks a ruling applicable across pennsylvania, where similar arrangements abound. The litigants represented by the fairness center received no financial benefit from the litigation. The litigation would not warrant representation from private sources because it would not be financially beneficial to a private law firm to take the case. The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. Attorneys' fees were not requested in this matter. Linda misja v. Pennsylvania state education association. The fairness center provides legal services to a public school teacher, a religious objector denied her right to fund a charity of her choice. The fairness center's role in the case is representative of a broad public interest in that the case seeks to clarify or expand upon union nonmembers' constitutional rights and to provide protection to union nonmember employees from having their money used in connection with causes they did not support. Additionally, the litigation would have a substantial impact beyond the interest of the litigant in that it seeks a ruling applicable across pennsylvania, throughout which the union's policy operates. Based on the operative complaint, the litigant represented by the fairness center would receive little financial benefit, if any, from the litigation, aside from nominal damages and a return of funds unconstitutionally seized. The litigation would not have warranted representation from private sources because it would not be financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake for the plaintiff are relatively small. The mission of the fairness center is made possible by the generous support of its donors, grants from charitable organizations, and the general public. The fairness center will not accept fees for services. Plaintiff's operative complaint has reserved the right to request that the court award reasonable attorneys' fees and costs pursuant to federal law. However, a request for attorneys' fees is not yet ripe as this matter is still ongoing. James r. Williams v. Pennsylvania state education association. The fairness center provides legal services to a public schoolteacher, a religious objector denied his right to fund a charity of his choice. The fairness center's role in the case is representative of a broad public interest in that the case seeks to clarify or expand upon union nonmembers' constitutional rights and to provide protection to union nonmember employees from having their money used in connection with causes they do not support. Additionally, the litigation would have a substantial impact beyond the interest of the litigant in that it seeks a ruling applicable across the pennsylvania, throughout which the union's policy operates. Based on the operative complaint, the litigant represented by the fairness center would receive little financial benefit, if any, f

Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization has been recognized by the internal revenue service (irs) as a tax-exempt organization under section 501(c)(3) of the internal revenue code (the code) and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. The organization adheres to the provisions of asc 740, income taxes (asc 740). Asc 740 establishes rules for recognizing and measuring tax positions taken in an income tax return, including disclosures of uncertain tax positions (utps). Asc 740 mandates that companies evaluate all material income tax positions for periods that remain open under applicable statutes of limitation, as well as positions expected to be taken in future returns. The utp rules then impose a recognition threshold on each tax position. An organization can recognize an income tax benefit only if the position has a "more likely than not" (i.e., more than 50 percent) chance of being sustained on the technical merits. For the years ended september 30, 2019 and 2018, the organization has taken no material tax positions on its applicable tax filings that do not meet the "more likely than not threshold." as a result, no amount for utps has been included in the financial statements. Management believes it is not subject to income tax examinations for years prior to 2016.

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IRS990/ActivityOrMissionDesc0THE FAIRNESS CENTER, INC. IS AUTHORIZED TO CONDUCT LITIGATION AS A (A) LEGAL SERVICES ORGANIZATION; (B) HUMAN AND CIVIL RIGHTS DEFENSE ORGANIZATION; (C) PUBLIC INTEREST LAW FIRM; AND (D) ORGANIZATION ATTEMPTING TO ACHIEVE CHARITABLE GOALS THROUGH INSTITUTION OF LITIGATION AS PLAINTIFF.
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IRS990/CompensationFromOtherSrcsInd00
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IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/Desc0LEGAL SERVICES; THE FAIRNESS CENTER, INC. PROVIDES LEGAL SERVICES TO THOSE HURT BY PUBLIC SECTOR UNION OFFICIALS. SEE SCHEDULE O FOR A DESCRIPTION OF CASES LITIGATED AND THE RATIONALE FOR THE DETERMINATION THAT THE LITIGATION BENEFITS THE PUBLIC GENERALLY.
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IRS990/DisregardedEntityInd00
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IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt08
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt45618
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT, TRUSTEE & GENER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP & DIRECTOR OF LITIGATIO
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IRS990/FormationYr02013
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt027132
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IRS990/InsuranceGrp/ManagementAndGeneralAmt04992
IRS990/InsuranceGrp/ProgramServicesAmt06220
IRS990/InsuranceGrp/TotalAmt011212
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IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FAIRNESS CENTER, INC. IS AUTHORIZED TO CONDUCT LITIGATION AS A (A) LEGAL SERVICES ORGANIZATION; (B) HUMAN AND CIVIL RIGHTS DEFENSE ORGANIZATION; (C) PUBLIC INTEREST LAW FIRM; AND (D) ORGANIZATION ATTEMPTING TO ACHIEVE CHARITABLE GOALS THROUGH INSTITUTION OF LITIGATION AS PLAINTIFF.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt01055951
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt0303779
IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt028899
IRS990/OccupancyGrp/TotalAmt057798
IRS990/OfficeExpensesGrp/FundraisingAmt0145
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032494
IRS990/OfficeExpensesGrp/ProgramServicesAmt020006
IRS990/OfficeExpensesGrp/TotalAmt052645
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04738
IRS990/OtherAssetsTotalGrp/EOYAmt011594
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherExpensesGrp/Desc1SUBSCRIPTIONS AND MEMBE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22327
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IRS990/OtherExpensesGrp/ProgramServicesAmt28052
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IRS990/OtherExpensesGrp/TotalAmt180625
IRS990/OtherExpensesGrp/TotalAmt222944
IRS990/OtherExpensesGrp/TotalAmt314976
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012056
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0416380
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01418
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012684
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0225000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06381
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032207
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IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0203129
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/ExpensesNotReportedAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01875783
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION ADHERES TO THE PROVISIONS OF ASC 740, INCOME TAXES (ASC 740). ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT COMPANIES EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEARS ENDED SEPTEMBER 30, 2019 AND 2018, THE ORGANIZATION HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE "MORE LIKELY THAN NOT THRESHOLD." AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NOT SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt15618
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1NATHAN J MCGRATH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT, TRUSTEE & GENER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP & DIRECTOR OF LITIGATIO
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1191648
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
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IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FAIRNESS CENTER DETERMINES WHICH CASES TO ACCEPT BASED ON THE ISSUES INVOLVED, THE IMPACT FOR THE LITIGANT, AND THE PUBLIC INTEREST, AND NOT BASED ON ANY EXPECTATION OF FINANCIAL AWARD OR BENEFIT FOR THE FAIRNESS CENTER. GREGORY J. HARTNETT, ELIZABETH M. GALASKA, ROBERT G. BROUGH, JR., AND JOHN M. CRESS V. PENNSYLVANIA STATE EDUCATION ASSOCIATION, HOMER-CENTER EDUCATION ASSOCIATION, TWIN VALLEY EDUCATION ASSOCIATION, ELLWOOD AREA EDUCATION ASSOCIATION, HOMER-CENTER SCHOOL DISTRICT, TWIN VALLEY SCHOOL DISTRICT, ELLWOOD CITY AREA SCHOOL DISTRICT, CHARLES KOREN, IN HIS OFFICIAL CAPACITY AS THE SUPERINTENDENT OF THE HOMER-CENTER SCHOOL DISTRICT, ROBERT PLEIS, IN HIS OFFICIAL CAPACITY AS THE SUPERINTENDENT OF THE TWIN VALLEY SCHOOL DISTRICT, AND JOE MANCINI, IN HIS OFFICIAL CAPACITY AS THE SUPERINTENDENT OF THE ELLWOOD CITY AREA SCHOOL DISTRICT. THE FAIRNESS CENTER PROVIDED FREE LEGAL SERVICES TO FOUR PENNSYLVANIA PUBLIC-SCHOOL TEACHERS LOCATED ACROSS PENNSYLVANIA IN THEIR CHALLENGE TO UNITED STATES SUPREME COURT PRECEDENT PERMITTING EXTRACTING OF AGENCY FEES IN VIOLATION OF THE FIRST AMENDMENT, AS APPLIED TO THE STATES THROUGH THE FOURTEENTH AMENDMENT. THE FAIRNESS CENTER'S ROLE IN THE CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SOUGHT TO CLARIFY OR EXPAND UPON UNION NONMEMBERS' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO UNION NONMEMBER PUBLIC EMPLOYEES FROM HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DO NOT SUPPORT. ADDITIONALLY, THE LITIGATION WOULD HAVE A SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SOUGHT A RULING APPLICABLE ACROSS THE COUNTRY, WHERE SIMILAR ARRANGEMENTS ABOUND. BASED ON THE OPERATIVE COMPLAINT, THE LITIGANTS REPRESENTED BY THE FAIRNESS CENTER WOULD RECEIVE LITTLE FINANCIAL BENEFIT, IF ANY, FROM THE LITIGATION, ASIDE FROM NOMINAL DAMAGES AND A RETURN OF FUNDS UNCONSTITUTIONALLY SEIZED FROM THEM. THE LITIGATION WOULD NOT HAVE WARRANTED REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT HAVE BEEN FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE WERE RELATIVELY SMALL FOR INDIVIDUAL PLAINTIFFS. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. PLAINTIFFS' OPERATIVE COMPLAINT RESERVED THE RIGHT TO REQUEST THAT THE COURT AWARD REASONABLE ATTORNEYS' FEES AND COSTS PURSUANT TO FEDERAL LAW. HOWEVER, NO ATTORNEYS' FEES WERE SOUGHT BY PLAINTIFFS IN THIS MATTER. IN RE ERIK GAGNE AND BARRY WALLETT. THE FAIRNESS CENTER PROVIDES LEGAL SERVICES TO CONNECTICUT PUBLIC EMPLOYEES WHO HAVE BEEN SUBJECTED TO HARASSMENT AND DISPARAGING MESSAGES POSTED ON UNION BULLETIN BOARDS AT THEIR PLACE OF PUBLIC EMPLOYMENT BY CERTAIN UNION MEMBERS BECAUSE OF THE PUBLIC EMPLOYEE PLAINTIFFS' DECISION TO NOT BE UNION MEMBERS. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO PROTECT PUBLIC EMPLOYEES WHO EXERCISE THEIR RIGHT TO NOT JOIN A UNION FROM ILLEGAL HARASSMENT AND DISCRIMINATION. THE LITIGATION WOULD HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SEEKS A RULING WHICH PROHIBITS THE UNION AND EMPLOYER FROM PERMITTING THE HARASSMENT OF A PUBLIC EMPLOYEE FOR EXERCISING THEIR RIGHT NOT TO BE A UNION MEMBER AND AN ORDER THAT THE UNION AND EMPLOYER MUST NOTIFY EMPLOYEES OF THEIR RIGHT TO NOT BE A MEMBER OF A PUBLIC-SECTOR UNION. BASED ON THE OPERATIVE COMPLAINT, THE LITIGANTS REPRESENTED BY THE FAIRNESS CENTER WOULD RECEIVE NO FINANCIAL BENEFIT FROM THE LITIGATION. THE RELIEF SOUGHT IS AN ORDER TO REMOVE OFFENDING MESSAGES, PREVENT THE POSTING OF FUTURE MESSAGES, AND REQUIRE THE UNION AND EMPLOYER TO INFORM EMPLOYEES OF THEIR RIGHT TO NOT BE A MEMBER OF A PUBLIC-SECTOR UNION. THE LITIGATION WOULD NOT WARRANT REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOUL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PLAINTIFFS' OPERATIVE COMPLAINT RESERVED THE RIGHT TO REQUEST THAT THE COURT AWARD REASONABLE ATTORNEYS' FEES AND COSTS PURSUANT TO FEDERAL LAW. HOWEVER, NO ATTORNEYS' FEES WERE SOUGHT BY PLAINTIFFS IN THIS MATTER. JANE LADLEY AND CHRISTOPHER MEIER V. PENNSYLVANIA STATE EDUCATION ASSOCIATION ("PSEA"). THE FAIRNESS CENTER PROVIDES LEGAL SERVICES TO PLAINTIFF SCHOOLTEACHERS WHO WERE RELIGIOUS OBJECTORS DENIED THEIR RIGHT TO FUND CHARITIES OF THEIR CHOICE. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO CLARIFY OR EXPAND UPON UNION NONMEMBERS' CONSTITUTIONAL RIGHTS AND TO PROTECT TWO UNION NONMEMBER EMPLOYEES FROM HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DO NOT SUPPORT. THE LITIGATION WOULD HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SEEKS A RULING APPLICABLE ACROSS PENNSYLVANIA, THROUGHOUT WHICH THE UNION'S POLICY OPERATES. BASED ON THE COMPLAINT, THE LITIGANTS REPRESENTED BY THE FAIRNESS CENTER WILL RECEIVE LITTLE FINANCIAL BENEFIT, IF ANY, FROM THE LITIGATION, ASIDE FROM NOMINAL DAMAGES AND A RETURN OF FUNDS UNCONSTITUTIONALLY SEIZED. THE LITIGATION WOULD NOT WARRANT REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE ARE RELATIVELY SMALL FOR INDIVIDUAL PLAINTIFFS. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. PLAINTIFFS' OPERATIVE COMPLAINT HAS RESERVED THE RIGHT TO REQUEST THAT THE COURT AWARD REASONABLE ATTORNEYS' FEES AND COSTS PURSUANT TO FEDERAL LAW. HOWEVER, A REQUEST FOR ATTORNEYS' FEES IS NOT YET RIPE AS THIS MATTER IS STILL ONGOING. JOHN R. KABLER, JR. V. UNITED FOOD AND COMMERCIAL WORKERS UNION, LOCAL 1776 KEYSTONE STATE; WENDELL W. YOUNG, IV, IN HIS INDIVIDUAL AND OFFICIAL CAPACITIES; MICHELE L. KESSLER, IN HER INDIVIDUAL AND OFFICIAL CAPACITIES; PEG RHODES, IN HER INDIVIDUAL AND OFFICIAL CAPACITIES; UNITED FOOD AND COMMERCIAL WORKERS UNION, PENNSYLVANIA WINE AND SPIRITS COUNCIL; COMMONWEALTH OF PENNSYLVANIA, PENNSYLVANIA LIQUOR CONTROL BOARD; THOMAS W. WOLF, IN HIS OFFICIAL CAPACITY AS GOVERNOR OF PENNSYLVANIA; TIMOTHY HOLDEN, IN HIS OFFICIAL CAPACITY AS CHAIRMAN OF THE PENNSYLVANIA LIQUOR CONTROL BOARD; MICHAEL NEWSOME, IN HIS OFFICIAL CAPACITY AS SECRETARY OF THE PENNSYLVANIA OFFICE OF ADMINISTRATION; ANNA MARIA KIEHL, IN HER OFFICIAL CAPACITIES AS CHIEF ACCOUNTING OFFICER AND DEPUTY SECRETARY FOR THE OFFICE OF COMPTROLLER OPERATIONS. THE FAIRNESS CENTER PROVIDED LEGAL SERVICES TO A PUBLIC EMPLOYEE WHO WAS FORCED INTO UNION MEMBERSHIP AND WHO SOUGHT TO END HIS UNION MEMBERSHIP, CEASE DEDUCTIONS OF UNION DUES FROM HIS WAGES WHICH WERE BEING DEDUCTED AGAINST HIS WILL, AND TO RECOVER UNCONSTITUTIONALLY SEIZED FEES. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO CLARIFY OR EXPAND UPON PUBLIC EMPLOYEES' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO PUBLIC EMPLOYEES WHO SEEK TO NOT JOIN A UNION, RESIGN THEIR UNION MEMBERSHIP, AND/OR END FINANCIAL SUPPORT OF A UNION IN ORDER TO AVOID HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DO NOT SUPPORT. THE LITIGATION WOULD HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SEEKS A RULING APPLICABLE ACROSS PENNSYLVANIA, THROUGHOUT WHICH THE UNION'S POLICY OPERATES. THE LITIGANT REPRESENTED BY THE FAIRNESS CENTER WOULD RECEIVE LITTLE FINANCIAL BENEFIT, IF ANY, ASIDE FROM NOMINAL DAMAGES AND A RETURN OF FUNDS UNCONSTITUTIONALLY SEIZED. THE LITIGATION WOULD NOT WARRANT REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE ARE RELATIVELY SMALL FOR THE PLAINTIF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CURTIS W. THOMPSON V. AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES, DISTRICT COUNCIL 89, LOCAL 4013; STEVE MULLEN, IN HIS OFFICIAL CAPACITY AS DIRECTOR OF AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES, DISTRICT COUNCIL 89; CUMBERLAND VALLEY SCHOOL DISTRICT; FREDERICK S. WITHUM, III, IN HIS OFFICIAL CAPACITY AS SUPERINTENDENT OF THE CUMBERLAND VALLEY SCHOOL DISTRICT. THE FAIRNESS CENTER PROVIDED LEGAL SERVICES TO A PUBLIC SCHOOL EMPLOYEE WHO SOUGHT TO RESIGN FROM HIS PUBLIC-SECTOR UNION AND TO CEASE PAYING UNION DUES TO THAT UNION HE NO LONGER SUPPORTED. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO CLARIFY OR EXPAND UPON PUBLIC EMPLOYEES' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO PUBLIC EMPLOYEES WHO SEEK TO RESIGN THEIR UNION MEMBERSHIP AND/OR SEEK TO END FINANCIAL SUPPORT OF A UNION IN ORDER TO AVOID HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DO NOT SUPPORT. THE LITIGATION WOULD HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SEEKS A RULING WIDELY APPLICABLE ACROSS PENNSYLVANIA, THROUGHOUT WHICH THE UNIONS' POLICY OPERATES. BASED ON THE OPERATIVE COMPLAINT, THE LITIGANT REPRESENTED BY THE FAIRNESS CENTER WOULD RECEIVE LITTLE FINANCIAL BENEFIT, IF ANY, FROM THE LITIGATION, ASIDE FROM NOMINAL DAMAGES AND A RETURN OF FUNDS UNCONSTITUTIONALLY SEIZED. THE LITIGATION WOULD NOT HAVE WARRANTED REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE FOR THE PLAINTIFF WERE RELATIVELY SMALL. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. PLAINTIFF'S OPERATIVE COMPLAINT RESERVED THE RIGHT TO REQUEST THAT THE COURT AWARD REASONABLE ATTORNEYS' FEES AND COSTS PURSUANT TO FEDERAL LAW. TROMETTER V. PENNSYLVANIA STATE EDUCATION ASSOCIATION AND NATIONAL EDUCATION ASSOCIATION. THE FAIRNESS CENTER PROVIDED LEGAL SERVICES TO THE PLAINTIFF, AN ASSISTANT PROFESSOR OF CULINARY ARTS AT THE PENNSYLVANIA COLLEGE OF TECHNOLOGY, IN HER CHALLENGE TO THE STATE EDUCATION ASSOCIATION AND NATIONAL EDUCATION ASSOCIATION'S USE OF DUES MONEY TO SUPPORT A CANDIDATE FOR PUBLIC OFFICE. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST BECAUSE IT SUPPORTS ENFORCEMENT OF EXISTING LAWS AND PROTECTION OF PUBLIC-SECTOR EMPLOYEES IN PENNSYLVANIA FROM HAVING THEIR UNION DUES USED TO SUPPORT CANDIDATES FOR OFFICE IN VIOLATION OF STATE LAW. THEREFORE, THE LITIGATION WOULD HAVE A SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SEEKS TO DEFEND AND UPHOLD THE POLITICAL SYSTEM ESTABLISHED IN PENNSYLVANIA. A FAVORABLE RESULT WOULD ALSO SERVE AS AN EXAMPLE FOR OTHER STATES WHERE SIMILAR STATE LAWS ARE BEING VIOLATED. THE LITIGANT RECEIVED NO FINANCIAL BENEFIT FROM THE LITIGATION. THE LITIGATION WAS NOT ONE THAT WOULD WARRANT REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT HAVE BEEN FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT WAS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE WERE RELATIVELY SMALL FOR INDIVIDUAL PLAINTIFFS. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. THE LITIGANT DID NOT REQUEST ATTORNEYS' FEES AND COSTS IN THIS MATTER. PHUONG KIM NGUYEN AND VAN NGUYEN V. ADMINISTRATIVE AND RESIDUAL EMPLOYEES UNION, LOCAL 4200. THE FAIRNESS CENTER PROVIDED LEGAL SERVICES TO CONNECTICUT STATE EMPLOYEES WHO SOUGHT TO RESIGN FROM THEIR PUBLIC-SECTOR UNION AND TO CEASE PAYING UNION DUES TO THAT UNION THEY NO LONGER SUPPORTED. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. PLAINTIFF'S OPERATIVE COMPLAINT RESERVED THE RIGHT TO REQUEST THAT THE COURT AWARD REASONABLE ATTORNEYS' FEES AND COSTS PURSUANT TO FEDERAL LAW. TAMMY C. WESSNER V. AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES, COUNCIL 13; DAVID R. FILLMAN, IN HIS OFFICIAL CAPACITY AS EXECUTIVE DIRECTOR OF AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES, COUNCIL 13; COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF HUMAN SERVICES; TERESA D. MILLER, IN HER OFFICIAL CAPACITY AS SECRETARY OF THE PENNSYLVANIA DEPARTMENT OF HUMAN SERVICES; THOMAS W. WOLF, IN HIS OFFICIAL CAPACITY AS GOVERNOR OF THE COMMONWEALTH OF PENNSYLVANIA; MICHAEL NEWSOME, IN HIS OFFICIAL CAPACITY AS SECRETARY OF THE PENNSYLVANIA OFFICE OF ADMINISTRATION; ANNA MARIA KIEHL, IN HER OFFICIAL CAPACITIES AS CHIEF ACCOUNTING OFFICER FOR THE COMMONWEALTH OF PENNSYLVANIA AND DEPUTY SECRETARY FOR THE OFFICE OF COMPTROLLER OPERATIONS. THE FAIRNESS CENTER PROVIDED LEGAL SERVICES TO A PENNSYLVANIA PUBLIC EMPLOYEE WHO SOUGHT TO RESIGN FROM HER PUBLIC-SECTOR UNION AND TO CEASE PAYING UNION DUES TO THAT UNION SHE NO LONGER SUPPORTED. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO CLARIFY OR EXPAND UPON PUBLIC EMPLOYEES' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO PUBLIC EMPLOYEES WHO SEEK TO RESIGN THEIR UNION MEMBERSHIP AND/OR SEEK TO END FINANCIAL SUPPORT OF A UNION IN ORDER TO AVOID HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DO NOT SUPPORT. THE LITIGATION WOULD HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANT IN THAT IT SEEKS A RULING WIDELY APPLICABLE ACROSS PENNSYLVANIA, THROUGHOUT WHICH THE UNIONS' POLICY OPERATES. BASED ON THE OPERATIVE COMPLAINT, THE LITIGANT REPRESENTED BY THE FAIRNESS CENTER WOULD RECEIVE LITTLE FINANCIAL BENEFIT, IF ANY, FROM THE LITIGATION, ASIDE FROM NOMINAL DAMAGES AND A RETURN OF FUNDS UNCONSTITUTIONALLY SEIZED. THE LITIGATION WOULD NOT HAVE WARRANTED REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE FOR THE PLAINTIFF WERE RELATIVELY SMALL. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. PLAINTIFF'S OPERATIVE COMPLAINT RESERVED THE RIGHT TO REQUEST THAT THE COURT AWARD REASONABLE ATTORNEYS' FEES AND COSTS PURSUANT TO FEDERAL LAW. FRANCISCO MOLINA V. PENNSYLVANIA SOCIAL SERVICE UNION, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL 668; STEPHEN CATANESE, IN HIS OFFICIAL CAPACITY AS PRESIDENT OF PENNSYLVANIA SOCIAL SERVICE UNION, SERVICE EMPLOYEES INTERNATIONAL UNION, LOCAL 668; LEHIGH COUNTY BOARD OF COMMISSIONERS; LEHIGH COUNTY OFFICE OF CHILDREN AND YOUTH SERVICES; PHIL ARMSTRONG, IN HIS OFFICIAL CAPACITY AS COUNTY EXECUTIVE OF LEHIGH COUNTY; AND M. JUDITH JOHNSTON, IN HER OFFICIAL CAPACITY AS DIRECTOR OF HUMAN RESOURCES OF LEHIGH COUNTY. THE FAIRNESS CENTER PROVIDED LEGAL SERVICES TO A PENNSYLVANIA PUBLIC EMPLOYEE WHO SOUGHT TO RESIGN FROM HIS PUBLIC-SECTOR UNION AND TO CEASE PAYING UNION DUES TO THAT UNION HE NO LONGER SUPPORTED. THE FAIRNESS CENTER'S ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO CLARIFY OR EXPAND UPON PUBLIC EMPLOYEES' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO PUBLIC EMPLOYEES WHO SEEK TO RESIGN THEIR UNION MEMBERSHIP AND/OR SEEK TO END FINANCIAL SUPPORT OF A UNION IN ORDER TO AVOID HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DO NOT SUPPORT. THE LITIGATION WOULD HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANT IN THAT IT SEEKS A RULING WIDELY APPLICABLE ACROSS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STEVEN RAMOS, SCOTT ARMSTRONG, AND JAMES WILLIAMS V. ALLENTOWN EDUCATION ASSOCIATION, PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM, AND ALLENTOWN SCHOOL DISTRICT & (SEPARATE CASES) IN RE APPEAL OF MELVIN RIDDICK & IN RE APPEAL OF DEBRA TRETTER. THE FAIRNESS CENTER PROVIDED LEGAL SERVICES TO PLAINTIFFS, TWO TAXPAYERS AND A PUBLIC SCHOOLTEACHER/VESTED PENSIONER, IN THEIR CHALLENGE TO ALLENTOWN'S LONGSTANDING PRACTICE OF TAKING SCHOOLTEACHERS OUT OF PUBLIC SCHOOLS TO PERFORM FULL-TIME WORK FOR THE ALLENTOWN EDUCATION ASSOCIATION AND ALLOWING THOSE TEACHERS TO RECEIVE RELEVANT PENSION CREDIT. THE FAIRNESS CENTER'S ROLE IN THE CASES IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASES SEEK TO ENSURE LAWFUL AND PROPER USE OF PUBLIC RESOURCES AND STRENGTHENING OF THE ALLENTOWN SCHOOL SYSTEM. ADDITIONALLY, THE LITIGATION WOULD HAVE A SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SEEKS A RULING APPLICABLE ACROSS PENNSYLVANIA, WHERE SIMILAR ARRANGEMENTS ABOUND. THE LITIGANTS REPRESENTED BY THE FAIRNESS CENTER RECEIVED NO FINANCIAL BENEFIT FROM THE LITIGATION. THE LITIGATION WOULD NOT WARRANT REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. ATTORNEYS' FEES WERE NOT REQUESTED IN THIS MATTER. LINDA MISJA V. PENNSYLVANIA STATE EDUCATION ASSOCIATION. THE FAIRNESS CENTER PROVIDES LEGAL SERVICES TO A PUBLIC SCHOOL TEACHER, A RELIGIOUS OBJECTOR DENIED HER RIGHT TO FUND A CHARITY OF HER CHOICE. THE FAIRNESS CENTER'S ROLE IN THE CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO CLARIFY OR EXPAND UPON UNION NONMEMBERS' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO UNION NONMEMBER EMPLOYEES FROM HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DID NOT SUPPORT. ADDITIONALLY, THE LITIGATION WOULD HAVE A SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANT IN THAT IT SEEKS A RULING APPLICABLE ACROSS PENNSYLVANIA, THROUGHOUT WHICH THE UNION'S POLICY OPERATES. BASED ON THE OPERATIVE COMPLAINT, THE LITIGANT REPRESENTED BY THE FAIRNESS CENTER WOULD RECEIVE LITTLE FINANCIAL BENEFIT, IF ANY, FROM THE LITIGATION, ASIDE FROM NOMINAL DAMAGES AND A RETURN OF FUNDS UNCONSTITUTIONALLY SEIZED. THE LITIGATION WOULD NOT HAVE WARRANTED REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE FOR THE PLAINTIFF ARE RELATIVELY SMALL. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS DONORS, GRANTS FROM CHARITABLE ORGANIZATIONS, AND THE GENERAL PUBLIC. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. PLAINTIFF'S OPERATIVE COMPLAINT HAS RESERVED THE RIGHT TO REQUEST THAT THE COURT AWARD REASONABLE ATTORNEYS' FEES AND COSTS PURSUANT TO FEDERAL LAW. HOWEVER, A REQUEST FOR ATTORNEYS' FEES IS NOT YET RIPE AS THIS MATTER IS STILL ONGOING. JAMES R. WILLIAMS V. PENNSYLVANIA STATE EDUCATION ASSOCIATION. THE FAIRNESS CENTER PROVIDES LEGAL SERVICES TO A PUBLIC SCHOOLTEACHER, A RELIGIOUS OBJECTOR DENIED HIS RIGHT TO FUND A CHARITY OF HIS CHOICE. THE FAIRNESS CENTER'S ROLE IN THE CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN THAT THE CASE SEEKS TO CLARIFY OR EXPAND UPON UNION NONMEMBERS' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO UNION NONMEMBER EMPLOYEES FROM HAVING THEIR MONEY USED IN CONNECTION WITH CAUSES THEY DO NOT SUPPORT. ADDITIONALLY, THE LITIGATION WOULD HAVE A SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANT IN THAT IT SEEKS A RULING APPLICABLE ACROSS THE PENNSYLVANIA, THROUGHOUT WHICH THE UNION'S POLICY OPERATES. BASED ON THE OPERATIVE COMPLAINT, THE LITIGANT REPRESENTED BY THE FAIRNESS CENTER WOULD RECEIVE LITTLE FINANCIAL BENEFIT, IF ANY, F
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS REVIEWED (APPROVED) BY THE PRESIDENT AND GENERAL COUNSEL PRIOR TO FILING AND IS PROVIDED TO THE BOARD FOR INPUT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONFLICT OF INTEREST POLICY IS REVIEWED AND MONITORED ANNUALLY AND ALL THE FAIRNESS CENTER, INC. OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES MUST SIGN THE CONFLICT OF INTEREST DISCLOSURE ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S INDEPENDENT TRUSTEES REVIEWED COMPARABLE DATA IN SETTING THE PRESIDENT'S COMPENSATION AND EVALUATING HIS PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III, LINE 4A CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART III, LINE 4A CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART III, LINE 4A CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART III, LINE 4A CONTINUED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART XII, LINE 2C
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IRS990/StatesWhereCopyOfReturnIsFldCd1PA
IRS990/StatesWhereCopyOfReturnIsFldCd2CT
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0945259
IRS990/TotalAssetsEOYAmt01180703
IRS990/TotalAssetsGrp/BOYAmt0945259
IRS990/TotalAssetsGrp/EOYAmt01180703
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01825258
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038925
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0505951
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01127778
IRS990/TotalFunctionalExpensesGrp/TotalAmt01672654
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092437
IRS990/TotalLiabilitiesEOYAmt0124752
IRS990/TotalLiabilitiesGrp/BOYAmt092437
IRS990/TotalLiabilitiesGrp/EOYAmt0124752

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