2024-05-07T14:28:06-05:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 412055310 HUMANE EDUCATION ADVOCATES REACHING TEACHERS HUMA 9292996987 PO BOX 738 MAMARONECK NY 10543 CHRISTOPHER WLACH CHAIR / TREASURER 9292996987 2024-05-07 1 CHRISTOPHER WLACH XXX-XX-XXXX 1 MELISSA MODELSON P01603524 9143818900 2024-05-06 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z SEE SCHEDULE O CHRISTOPHER WLACH PO BOX 738 MAMARONECK NY 10543 622947 0 X WWW.TEACHHEART.ORG X 2001 NY SEE SCHEDULE O FOR DESCRIPTION OF PURPOSE AND MOST SIGNIFICANT ACTIVITIES. 6 6 7 12 0 0 566414 587458 9150 16923 920 18328 16609 238 593093 622947 1000 1000 0 0 463870 470588 0 0 48719 105033 74624 569903 546212 23190 76735 646016 719314 5290 1853 640726 717461 X HEART'S MISSION IS TO DEVELOP A GENERATION OF COMPASSIONATE YOUTH WHO CREATE POSITIVE CHANGE FOR ANIMALS, PEOPLE AND THE NATURAL WORLD. 0 0 151781 1000 0 TEACHER TRAINING, SCHOOL CONSULTATION AND STUDENT ENGAGEMENTHEART'S SIGNATURE COMPASSIONATE COMMUNITIES AWARDS (CCA) PROGRAM, WHICH HAS ATTRACTED PARTICIPATION FROM 55 NEW YORK ELEMENTARY SCHOOLS COLLECTIVELY SERVING 34,000+ STUDENTS, WAS INTRODUCED IN 2023 IN THREE CHICAGO SCHOOLS, REACHING OVER 1,500 STUDENTS, IN A NEW FORMAT TO CREATE A MORE LEVEL PLAYING FIELD WHERE PARTICIPATING SCHOOLS RECEIVED CASH AWARDS OF EQUAL VALUE ($1,000 EACH) TO SUPPORT THEIR STUDENTS' PROJECTS. THE THEME OF OUR CCA PROGRAM WAS FOOD JUSTICE FOR ALL. HEART PROVIDED HANDS-ON CONSULTATIONS WITH TEACHERS AT EACH SCHOOL AND OFFERED RELEVANT CURRICULAR MATERIALS COVERING ALL ASPECTS OF FOOD JUSTICE TO HELP STUDENTS IN DEVELOPING IMPACTFUL SERVICE PROJECTS. IN THE 2023-24 SCHOOL YEAR, WE ARE RETURNING TO NEW YORK AND CHICAGO WITH OUR EVOLVED CCA PROGRAM TO ENHANCE YOUTH LEADERSHIP AND ENCOURAGE SCHOOL PARTICIPATION FROM HISTORICALLY MARGINALIZED COMMUNITIES.WE DEVELOPED A 2-CREDIT 30-HOUR PROFESSIONAL DEVELOPMENT COURSE, "SOLIDARITY NOT CHARITY: AN EQUITY APPROACH TO BRINGING SEL INTO SERVICE-LEARNING GOALS AND PRACTICES," WHICH WAS APPROVED BY NYC PUBLIC SCHOOLS (NYCPS) AS A CREDIT-BEARING MODULE THAT QUALIFIES SCHOOLTEACHERS TOWARD A SALARY DIFFERENTIAL. WE OFFERED THE COURSE IN SPRING 2023 AND SUBSEQUENTLY EXPANDED IT INTO A 3-CREDIT 45-HOUR COURSE, WHICH WAS APPROVED BY THE NYCPS FOR THE 2023-24 SCHOOL YEAR. WE ALSO HAD TEACHERS AT EIGHT CHICAGO PUBLIC SCHOOLS TAKE TWO OF OUR ON-DEMAND VIRTUAL TRAININGS ON TEACHING COMMUNITY AND CONFLICT RESOLUTION SKILLS IN THE CLASSROOM.HEART WAS SELECTED AS ONE OF ABOUT 45 FOOD EDUCATION VENDORS APPROVED BY THE NYC MAYOR'S OFFICE AND NYCPS TO OFFER ITS SERVICES TO SCHOOLS ACROSS NYC. WE ARE WORKING ON DEVELOPING SEVERAL COURSES FOR NYC PUBLIC SCHOOL TEACHERS ON FOOD JUSTICE THAT EXAMINE FOOD SYSTEMS AND THEIR ENVIRONMENTAL IMPACT AS WELL AS THEIR EFFECTS ON PEOPLE AND ANIMALS. IN 2023, HEART DEVELOPED HUMANE EDUCATION LESSONS, ACTIVITY GUIDES, AND A VIRTUAL TRAINING FOR PAW BVI, A NONPROFIT ORGANIZATION IN THE BRITISH VIRGIN ISLANDS THAT WORKS TO END HOMELESSNESS FOR DOGS AND CATS. THROUGH THIS PROJECT, WE ARE ASSISTING PAW BVI IN ITS EFFORTS TO BRING HUMANE EDUCATION CONTENT TO LOCAL YOUTH ORGANIZATIONS AND SCHOOLS TO PROMOTE HEALTHY RELATIONSHIPS BETWEEN PEOPLE, ANIMALS, AND THE PLANET. HEART WAS PART OF A CONFERENCE SPONSORED BY FORDHAM UNIVERSITY'S CENTER FOR COMMUNITY ENGAGED LEARNING THAT HIGHLIGHTED WAYS THAT HUMANE EDUCATION HAS A MEANINGFUL PLACE IN CATHOLIC EDUCATION WITH VALUABLE DISCUSSION SURROUNDING THE CHALLENGES EDUCATORS, PARENTS, AND SUPPORTERS OF ANIMAL WELFARE FACE IN TEACHING COMPASSION TO CHILDREN. WE ALSO OFFERED A WORKSHOP ON THE INTERSECTIONS OF SOCIAL JUSTICE WITH HUMANE EDUCATION FOR STUDENTS AT CANISIUS COLLEGE. 143481 0 0 MARKETING, SOCIAL MEDIA, AND ADVOCACY A KEY COMPONENT OF OUR ADVOCACY EFFORTS TO PROMOTE HUMANE EDUCATION AND IMPROVE COMPLIANCE WITH THE NEW YORK STATE HUMANE EDUCATION LAW WAS RAISING AWARENESS OF THE MANY BENEFITS THAT HUMANE EDUCATION OFFERS AND PROVIDING FREE ACCESS TO OUR TEACHING RESOURCES ACROSS A VARIETY OF WEB-BASED PLATFORMS. WE SUBMITTED AN ARTICLE ON HUMANE EDUCATION TO BE PUBLISHED IN THE NEW ELGAR CONCISE ENCYCLOPEDIA OF ANIMAL LAW. THIS REFERENCE WORK WILL BE A VITAL TOOL FOR RESEARCHERS, LAW PRACTITIONERS, AND STUDENTS FOR YEARS TO COME. WE CONTINUED TO MARKET HEART'S RESOURCES TO GAIN AS WIDE AN AUDIENCE FOR OUR MATERIALS AS POSSIBLE AND TO CONTRACT WITH A SERVICE TO MANAGE OUR GOOGLE AD GRANT, THE LEADING SOURCE OF OUR WEBSITE TRAFFIC. IN 2023, HEART WAS HONORED TO BE NAMED "BEST HUMANE EDUCATION WEBSITE FOR INSPIRATION" THROUGH THE ASSOCIATION OF PROFESSIONAL HUMANE EDUCATORS' BEST OF 2022 COMPETITION WHERE THOUSANDS OF PEOPLE VOTED. WE ALSO OPTIMIZED OUR USE OF SOCIAL MEDIA AND POSTED BLOGS ABOUT OUR PROGRAMS AND ACTIVITIES.HEART CONTINUED WORKING WITH THE WEARETEACHERS BRAND OF MDR -- A DIVISION OF DUN & BRADSTREET WITH A HIGHLY ENGAGED NATIONWIDE AUDIENCE OF EDUCATORS ACROSS ALL GRADE LEVELS -- TO PROMOTE A THOUGHT LEADERSHIP ARTICLE FOCUSED ON ACTIVITIES TO TEACH KINDNESS TO CHILDREN AT THE PRE-K - 1ST GRADE LEVEL. THE ARTICLE WAS DIRECTED TO APPROXIMATELY 50,000 MDR CONTACTS IN THE EARLY CHILDHOOD EDUCATION SPACE, LARGELY IN THE NYC AND LA AREAS, AND WAS ACTIVE FROM AUGUST 2022-AUGUST 2023. OUR GOALS WITH THIS CAMPAIGN WERE TO BUILD AWARENESS OF HEART AS A TEACHING RESOURCE AMONG EARLY CHILDHOOD EDUCATORS, ENCOURAGE EDUCATORS TO DOWNLOAD OUR KINDNESS FOR ALL GUIDE FOR PRESCHOOL TEACHERS, AND GENERATE LEADS FOR HEART. IT WAS A VERY SUCCESSFUL CAMPAIGN, WITH OVER 28,000 PAGEVIEWS AND NEARLY 1,000 DOWNLOADS OF THE GUIDE AND NEW SUBSCRIBERS TO HEART'S LISTSERV.HEART WAS ACCEPTED AS A PARTNER IN A COMPETITIVE ACCELERATOR PROGRAM RUN BY NYC-BASED VENTURE PHILANTHROPY INITIATIVE YOUTH INC, WHICH SPECIALIZES IN BUILDING THE CAPACITY OF NYC-FOCUSED YOUTH DEVELOPMENT NONPROFITS THROUGH AN ARRAY OF COHORT-BASED PRO BONO TECHNICAL ASSISTANCE PROGRAMS AND CONSULTATIONS WITH INDIVIDUAL ORGANIZATIONS. HEART PARTICIPATED IN YOUTH INC'S AGILE STRATEGIC PLANNING LAB PROGRAM, WHICH RESULTED IN DISTILLING OUR ORGANIZATIONAL OBJECTIVES AND PRIORITIES OVER THE NEXT 3 YEARS (2024-2026) INTO A STRATEGIC PLAN. WE ALSO HIRED A MARKETING FIRM TO BEGIN A REBRANDING EFFORT ARISING FROM THE STRATEGIC PLAN. 69169 0 0 EDUCATIONAL RESOURCE DEVELOPMENT AND DISTRIBUTION IN 2023, WE DEVELOPED TWO FOOD AND CLIMATE GUIDES THAT OFFER TEACHERS AN IN-DEPTH TOOL TO TEACH STUDENTS HOW OUR FOOD SYSTEM IS RELATED TO THE CLIMATE CRISIS. ONE TOOL IS TEACHER-LED AND ANOTHER CAN BE USED INDEPENDENTLY BY STUDENTS. WE CONTINUED TO PROMOTE AND DISSEMINATE OUR FIVE RESOURCE MANUALS: OUR K-5 AND SECONDARY SCHOOL JUSTICE FOR ALL GUIDES, TOTALING 49 LESSONS; OUR K-12 HUMANE EDUCATION RESOURCE GUIDE, WITH 40 ANIMAL PROTECTION LESSONS; OUR K-3 EXPLORING THE LIVES OF FARM ANIMALS GUIDE WITH 14 LESSONS; AND OUR PRE-K GUIDE, KINDNESS FOR ALL, WITH A 7-LESSON CURRICULUM. WE ALSO PROMOTED OUR REMOTE LEARNING COLLECTION OF ACTIVITIES AS WELL AS OUR TEACHCLIMATE.ORG CLIMATE LITERACY WEBSITE, AND WE DISSEMINATED OUR EVERYDAY CIRCLES CARDS, A TOOLKIT OF 180 HUMANE EDUCATION/SOCIAL AND EMOTIONAL LEARNING ACTIVITY CARDS PERTAINING TO A RANGE OF ANIMAL, ENVIRONMENTAL, AND SOCIAL JUSTICE TOPICS. 30826 0 16923 STUDENT PROGRAMS THROUGH TWO VOLUNTEER RETIRED NYC SCHOOLTEACHERS WE TRAINED, ONE OF WHOM WE HIRED IN SEPTEMBER, WE HAVE BEEN TEACHING IN-PERSON AT QUEENS AND BROOKLYN PUBLIC SCHOOLS TO PROVIDE MULTI-LESSON INSTRUCTION THAT EQUIPS STUDENTS WITH KNOWLEDGE AND STRATEGIES TO MAKE MEANINGFUL CHANGE FOR ANIMALS, PEOPLE, AND THE ENVIRONMENT. THROUGH OUR INSTRUCTORS' EFFORTS, WE TAUGHT OVER 440 3RD-10TH GRADE STUDENTS AT PS 234 IN QUEENS, AND ABRAHAM LINCOLN HIGH SCHOOL AND EDWARD R. MURROW HIGH SCHOOL IN BROOKLYN. WE REGULARLY PARTNER WITH THE PEACE LEARNING CENTER IN INDIANAPOLIS AND EARTH CHARTER INDIANA TO OFFER A SUCCESSFUL WEEK-LONG CLIMATE CAMP EVERY SUMMER. IN SUMMER 2023, TO ACCOMMODATE AN INCREASED NUMBER OF NEW AND RETURNING CAMPERS, SEVERAL WEEKLONG SPECIALTY CAMPS WERE OFFERED IN ADDITION TO ONE WEEK OF OUR TRADITIONAL CLIMATE CAMP, REACHING OVER 50 YOUNG PEOPLE. WE OFFERED OUR VERY FIRST FOOD-BASED CAMP WHERE STUDENTS LEARNED ABOUT OUR FOOD SYSTEM AND HAD HANDS-ON PRACTICE PREPARING ENTIRELY PLANT-BASED MEALS FOR THE ENTIRE CAMP. OTHER TOPICS FOR THE SPECIALTY CAMPS INCLUDED ART, POLICY, GARDENS, AND PUBLIC TRANSIT. IN INDIANAPOLIS, WE ALSO CONDUCTED TOURS FOR STUDENT GROUPS AT OUR BE THE CHANGE HUMANE EDUCATION MUSEUM WITH PEACE LEARNING CENTER IN EAGLE CREEK STATE PARK. 30826 0 16923 395257 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL NY OR FL CA X X CHRISTOPHER WLACH 9292996987 257 MAMARONECK AVENUE SUITE 209 MAMARONECK NY 10543 CHRISTOPHER WLACH CHAIR / TREASURER 12.00 X X 0 0 0 BRAD GOLDBERG VICE CHAIR THRU DEC. 2023 6.00 X X 0 0 0 STEVE WHITMAN SECRETARY 1.00 X X 0 0 0 RICHARD GOLD DIRECTOR 1.00 X 0 0 0 MICARL HILL DIRECTOR, THRU DEC. 2023 1.00 X 0 0 0 LILLI LAWNER DIRECTOR, THRU DEC. 2023 1.00 X 0 0 0 SUZI OPPENHEIMER DIRECTOR, THRU DEC. 2023 1.00 X 0 0 0 LENA TOWNSEND DIRECTOR 1.00 X 0 0 0 CANDY UDELL DIRECTOR 1.00 X 0 0 0 CATHY WALLACH DIRECTOR 1.00 X 0 0 0 MEENA ALAGAPPAN ESQ EXECUTIVE DIRECTOR 40.00 X 127449 0 18035 CLAIRE STERLING COO 40.00 X 89089 0 16832 216538 0 34867 1 0 0 0 0 587458 587458 TRAINING/CURRICULUM DE 611710 16923 16923 16923 18328 18328 48 0 48 48 MISC INCOME 900099 190 190 190 622947 16923 0 18566 1000 1000 251405 135061 79312 37032 171899 163428 7181 1290 2906 2084 571 251 16724 16724 27654 21430 4015 2209 8750 8750 21119 16215 599 4305 21985 21985 8004 5857 401 1746 7267 5813 727 727 301 301 6799 5439 680 680 MISCELLANEOUS 221 221 MEALS 178 178 546212 395257 102236 48719 55604 91275 417238 460566 168706 164000 4468 3473 646016 719314 5290 1853 5290 1853 X 622226 668794 18500 48667 640726 717461 646016 719314 76735 0 X X 0 1 X 1 0 X 650516 530084 758139 566414 587458 3092611 650516 530084 758139 566414 587458 3092611 705486 2387125 3 2 2 920 18328 19255 8897 190 9087 3120953 37563 0.76490 0.75690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 8,897. 2023 AMOUNT: $ 190. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2000 2000 495910 497910 99582 24896 0 0 94838 98278 100560 99582 393258 589887 2000 2000 2000 2000 8000 23710 24570 25140 24896 98316 147474 0 0 0 0 0 X 622947 0 622947 0 622947 546212 0 546212 0 546212 PART X, LINE 2: HEART IS RECOGNIZED AS TAX EXEMPT PURSUANT TO SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. HEART RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT HEART HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. HEART IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. FORM 990, PART I, LINE 1: HEART IS A NONPROFIT WITH A MISSION TO DEVELOP A GENERATION OF COMPASSIONATE YOUTH WHO CREATE POSITIVE CHANGE FOR ANIMALS, PEOPLE AND THE NATURAL WORLD. OUR VISION IS THAT WE WILL MOVE TOWARD A FUTURE WHEN ALL STUDENTS HAVE ACCESS TO EDUCATION THAT FOSTERS COMPASSION AND PROMOTES SOCIAL RESPONSIBILITY TOWARD ALL LIVING BEINGS AND THE NATURAL WORLD. HEART WILL PROVIDE A LEADERSHIP ROLE TO ENABLE THE INCLUSION OF HUMANE EDUCATION INTO SCHOOL CURRICULA AND ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 2 BRAD GOLDBERG AND LILLI LAWNER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B HUMANE EDUCATION ADVOCATES REACHING TEACHERS HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. ONCE THE RETURN IS SUBMITTED BY THE ACCOUNTANTS IT IS REVIEWED BY THE BOARD CHAIR AND THE AUDIT COMMITTEE. THE AUDIT COMMITTEE HAS A TELEPHONE CONFERENCE CALL TO DISCUSS AND APPROVE THE RETURN. FORM 990 IS THEN SENT TO THE FULL BOARD FOR THEIR REVIEW. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND OFFICER OF HEART, IS REQUIRED TO CONDUCT ALL THE AFFAIRS OF HEART IN THE BEST INTERESTS OF HEART, TO AVOID THE APPEARANCE OF A CONFLICT BETWEEN HIS OR HER PERSONAL INTERESTS AND THE INTERESTS OF HEART AND TO ENSURE THAT HE OR SHE DOES NOT BENEFIT PERSONALLY FROM HIS OR HER POSITION AS A TRUSTEE OR OFFICER. THIS OBLIGATION ALSO REQUIRES THAT THE BOARD OF DIRECTORS BE FULLY INFORMED REGARDING TRANSACTIONS AND ARRANGEMENTS INTO WHICH HEART ENTERS AND WITH RESPECT TO WHICH OFFICERS MAY HAVE AN INTEREST. TO ENSURE FAIRNESS IN THE BOARD'S DECISION-MAKING PROCESSES AND TO PROTECT HEART'S INTERESTS WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF ANY OF ITS TRUSTEES OF OFFICERS THE BOARD OF DIRECTORS HAS ADOPTED A CONFLICTS OF INTEREST POLICY. EACH DIRECTOR AND OFFICER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTOOD THIS POLICY, AND (C) HAS AGREED TO COMPLY WITH THIS POLICY. UPON THE FIRST KNOWLEDGE BY AN INTERESTED PERSON THAT THE BOARD OR A COMMITTEE THEREOF IS CONSIDERING A TRANSACTION OR ARRANGEMENT WITH AN ENTITY OR INDIVIDUAL WITH WHICH THE INTERESTED PERSON HAS AN INTEREST, THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER INTEREST TO THE BOARD OR THE COMMITTEE OF THE BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST, THE INTERESTED PERSON MAY NOT PARTICIPATE IN CONSIDERATION OF THE PROPOSED TRANSACTION OR ARRANGEMENT, SHALL NOT VOTE ON SUCH TRANSACTION OR ARRANGEMENT, AND SHALL NOT BE PRESENT FOR THE CONSIDERATION OF OR VOTE ON SUCH TRANSACTION UNLESS THE BOARD OR COMMITTEE REQUESTS INFORMATION OR INTERPRETATION FROM THE INTERESTED PERSON. THE BOARD OR COMMITTEE SHALL THEN DETERMINE, BY A VOTE SUFFICIENT FOR SUCH PURPOSE WITHOUT COUNTING THE VOTE OF ANY INTERESTED PERSON, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN HEART'S BEST INTERESTS AND IS FAIR AND REASONABLE TO HEART AND SHALL MAKE A DECISION WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN ACCORDANCE WITH SUCH DETERMINATION. IN DETERMINING WHETHER THE TRANSACTION OR ARRANGEMENT IS IN HEART'S BEST INTEREST, HEART SHALL REVIEW AVAILABLE INFORMATION REGARDING THE COST OR BENEFIT OF COMPARABLE TRANSACTIONS OR ARRANGEMENTS, IF ANY. INTERESTED DIRECTORS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING WHICH AUTHORIZES SUCH A TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE BOARD OR THE COMMITTEE CONSIDERING THE INTEREST OF AN INTERESTED PERSON SHALL CONTAIN: - THE NAMES OF THE INTEREST PERSON(S) WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE AN INTEREST, - THE NATURE OF THE INTEREST, - A RECORD OF ANY DETERMINATION AS TO WHETHER A TRANSACTION OR ARRANGEMENT WAS IN THE BEST INTEREST OF AND FAIR AND REASONABLE TO HEART, NOTWITHSTANDING THE INTEREST, AND THE SPECIFIC REASONS SUPPORTING SUCH DETERMINATION, AND - THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSIONS ON THE TRANSACTION OR ARRANGEMENT AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIR OF HEART MAKES RECOMMENDATIONS ON THE EXECUTIVE DIRECTOR'S COMPENSATION. A CONFIDENTIAL MEMO IS SENT TO THE AUDIT COMMITTEE AND A PHONE MEETING IS HELD TO DISCUSS THE CHAIR'S RECOMMENDATION. THE RECOMMENDATIONS ARE BASED ON REPORTS ON COMPARABLE COMPENSATION FROM A SPECIAL ANNUAL GUIDESTAR COMPENSATION STUDY. ONCE THE AUDIT COMMITTEE APPROVES THE FINAL SALARY AND BONUS AWARDS AN EXECUTIVE SESSION IS HELD AT THE CONCLUSION OF THE DECEMBER BOARD MEETING DISCUSSING THE RECOMMENDATION FROM THE AUDIT COMMITTEE AND GETTING THE FINAL APPROVAL FROM THE FULL BOARD. THE BOARD APPROVAL OF THE SALARY AND BONUS AWARDS IS DOCUMENTED IN THE MINUTES TO THE EXECUTIVE SESSION. THE EXECUTIVE DIRECTOR AND THE TREASURER MEET WITH THE COO FOR A 12-MONTH YEAR-END REVIEW. THE EXECUTIVE COMPENSATION COMMITTEE HAS A PHONE MEETING WHERE BOTH THE OUTCOME OF THAT REVIEW ALONG WITH THE RECOMMENDED COMPENSATION AND BONUS AWARDS FOR THE COO, EXECUTIVE DIRECTOR AND THE STAFF WERE DISCUSSED AND APPROVED AS RECOMMENDATION TO THE BOARD. THE BOARD MEETING THEN TAKES PLACE AND THERE IS AN EXECUTIVE SESSION FOLLOWING THE MAIN BOARD MEETING WHEN THOSE RECOMMENDATIONS ARE DISCUSSED AND APPROVED BY THE BOARD. NO SEPARATE MINUTES ARE TAKEN OF THE EXECUTIVE SESSION MEETING ALTHOUGH THE MEETING OF THE EXECUTIVE COMPENSATION COMMITTEE IS REFERENCED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORM 990 IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR. FORM 990, BOX C: HUMANE EDUCATION ADVOCATES REACHING TEACHERS ALSO CONDUCTS BUSINESS USING THE FOLLOWING D/B/A'S: (1)HEART (2)ANIMALS AWAKENING COMPASSION IN YOUTH