2024-05-10T12:05:29-05:00 2023-06-30 FORVIS LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2022-07-01 113050340 YELED V'YALDA EARLY CHILDHOOD CENTER INC % REBECCA GUTMAN YELE 7186863700 1312 38TH STREET BROOKLYN NY 11218 MORDECHEI SCHWARTZ CEO 7186863700 2024-05-15 true REBECCA GUTMAN 999009999 Aaron Shapiro P01333816 2128674000 2024-05-15 2 2022 2023-04-26 12:10:37Z MORDECHEI SCHWARTZ 1312 38TH STREET BROOKLYN NY 11218 203089615 false X WWW.YELED.ORG X 1991 NY TO PROVIDE CHILDREN AND FAMILIES A NETWORK OF EDUCATIONAL, CHILDCARE, DEVELOPMENTAL SERVICES, HEALTH AND PHYSICAL FITNESS SERVICES, NUTRITIONAL GUIDANCE, AND FAMILY SUPPORT. 13 9 3473 9 0 45651219 55089471 119599502 146098905 37136 66225 784635 1400907 166072492 202655508 790660 898160 0 0 113176509 117371745 0 0 0 38388737 55670347 152355906 173940252 13716586 28715256 123449767 138568923 73485185 59889085 49964582 78679838 X YELED V'YALDA (YVY), A DYNAMIC, MULTI FACETED, NOT-FOR-PROFIT SOCIAL SERVICE AGENCY, ADDRESSES THE NEEDS OF THE WHOLE CHILD AND OF THE FAMILY THROUGH A NETWORK OF EDUCATIONAL AND SOCIAL SERVICE PROGRAMS AS A SINGLE SOURCE OF EDUCATION, CHILD CARE, DEVELOPMENTAL SERVICES, HEALTH AND PHYSICAL FITNESS SERVICES, NUTRITIONAL GUIDANCE, AND FAMILY SUPPORT. YVY IS COMMITTED TO PROVIDING A BROAD SCOPE OF SERVICES WITHIN AN ENVIRONMENT THAT IS CULTURALLY SENSITIVE, HONORING EACH FAMILY'S UNIQUE HERITAGE AND PARENTS' ROLE AS THEIR CHILDREN'S PRIMARY TEACHERS. YVY SEEKS TO FULFILL ITS MISSION OF HELPING CHILDREN AND FAMILIES THROUGH A RANGE OF PROGRAMS WHICH ARE DESIGNED TO PROMOTE MATERNAL HEALTH AND OPTIMAL CHILD DEVELOPMENT, PROVIDE LOW-INCOME CHILDREN WITH A QUALITY PRESCHOOL EDUCATION, ENABLE CHILDREN WITH SPECIAL NEEDS TO REACH THEIR POTENTIAL, PROMOTE PHYSICAL FITNESS AND HEALTHY LIFESTYLES, HELP FAMILIES ACCESS RESOURCES, PROVIDE GUIDANCE AND INSTRUCTION IN FISCAL RESPONSIBILITY, AS WELL A false false 69491432 120169699 SPECIAL EDUCATION - THE SPECIAL EDUCATION PROGRAMS CONSIST OF THE FOLLOWING COMPONENTS: AN EARLY INTERVENTION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF HEALTH AND MENTAL HYGIENE, PROVIDES SERVICES TO INFANTS/TODDLERS SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. PROGRAM PERSONNEL PROVIDE APPROPRIATE EVALUATIONS, THERAPIES FOR THE CHILDREN AND SERVICE COORDINATION FOR FAMILIES TO ENSURE THAT PROPER SUPPORT IS PROVIDED TO THE CHILD AND FAMILY. A SPECIAL EDUCATION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF EDUCATION, PROVIDES SERVICES TO CHILDREN BETWEEN THE AGES OF 3 AND 5 WHO ARE SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. THIS PROGRAM PROVIDES A HOST OF THERAPIES. THE RANGE OF THERAPIES CURRENTLY BEING PROVIDED ARE SPECIAL EDUCATION ITINERANT TEACHER SERVICES (SEIT), SPEECH AND LANGUAGE PATHOLOGY, AUDIOLOGY, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, COUNSELING, SOCIAL WORK AND HEALTH PARAPROFESSIONAL. IN ADDITION, YVY PROVIDES RELATED SERVICES TO CHILDREN AGES 5-21. THESE CHILDREN ARE REFERRED TO OUR PROGRAM THROUGH THE NEW YORK CITY BOARD OF EDUCATION COMMITTEE OF SPECIAL EDUCATION (CSE). 37716190 HEADSTART - YELED V' YALDA'S DIRECT GRANTEE HEAD START PROGRAMS SERVICE CHILDREN THREE TO FIVE YEARS OLD AND ARE DESIGNED TO GIVE LOW INCOME ELIGIBLE CHILDREN A QUALITY PRESCHOOL EDUCATIONAL EXPERIENCE. YVY'S EARLY HEAD START PROGRAM SERVICES EXPECTANT MOMS AND INFANTS AND TODDLERS AGES 0-3 YEARS. HEAD START AND EARLY HEAD START PROGRAMS OFFER THE CORE EDUCATIONAL SERVICES ASSOCIATED WITH THE PROGRAM, AS WELL AS SPECIAL NEEDS SCREENING AND FOLLOW-UPS, MEDICAL NEEDS SCREENING AND TRACKING AND OTHER SOCIAL SERVICE SUPPORTS TO THE CHILD AND FAMILY. THESE PROGRAMS ARE FUNDED BY HHS. 22066655 25174863 BEHAVIOR HEALTH SERVICES - THE BEHAVIOR HEALTH SERVICES PROGRAM PROVIDES THERAPEUTIC BEHAVIORAL HEALTH INTERVENTION TO CHILDREN WITH AN AUTISM SPECTRUM DISORDER (ASD) DIAGNOSIS. BEHAVIORAL HEALTH INTERVENTION INCLUDES ASSESSMENT, TREATMENT PLANNING, SUPERVISION, DIRECT CARE AND SOCIAL SKILLS GROUP THERAPEUTICAL SERVICES. PAYMENT FOR SERVICES ARE RENDERED BY MEDICAL INSURANCE CARRIERS FOR COVERED INDIVIDUALS' MEDICAL EXPENSE. 1794225 Women, Infants and children 10585003 Title Programs 13256823 Home Community-Based Services and Care Management 2705878 898160 754343 OTHER 28341929 898160 754343 157616206 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false true false false false false false true true false false false false false false false false false false true 273 0 3473 true false false false false false false false false false false false false X 13 9 false false false false false false false true true false false true true true true true true true true false NY X REBECCA GUTMAN 7186863700 1312 38TH STREET BROOKLYN NY 11218 JOSEF GRAUS BCBA 35.0 0.0 X 387564 0 17 ZELDA SINGER BCBA 60.1 0.0 X 311575 0 29667 MORDECHEI SCHWARTZ CEO 35.0 0.0 X 269874 0 53649 MINA SPUTZ DIRECTOR OF ED & DISABILITIES 35.0 0.0 X 261108 0 49915 BATSHEVA WERNER BCBA 35.0 0.0 X 293228 0 17228 MENDEL BRACHFELD BCBA 35.0 0.0 X 267755 0 6684 CHAYA LEAH GUTWEIN BCBA 61.54 0.0 X 265808 0 17 JONAS FRIEDMAN COMPTROLLER 35.0 0.0 X 208768 0 49755 ZVI PINTER COO 41.5 0.0 X 191229 0 45695 REBECCA GUTMAN CFO 35.0 0.0 X 228876 0 5465 RUTH AKERMAN DIRECTOR OF COMPLIANCE & LEGAL 35.0 0.0 X 174683 0 30156 WAYNE GOLDBERG DIRECTOR OF HEADSTART 45.0 0.0 X 190659 0 4479 SOLOMON IGEL CEO (LEFT 6/2022) 35.0 0.0 X 166895 0 8822 NAOMI AUERBACH EXECUTIVE DIRECTOR 42.5 0.0 X 155250 0 17 JACOB UNGAR CHAIRMAN (LEFT 12/2022) 0.5 0.0 X X 0 0 0 PHILLIP STERN CHAIRMAN (AS OF 1/2023) 0.5 0.0 X X 0 0 0 ARYEH RINGEL TREASURER OF THE BOARD 0.5 0.0 X X 0 0 0 HERSH MOSKOVITS SECRETARY OF THE BOARD 0.5 0.0 X X 0 0 0 MINDY MEISNER BOARD MEMBER 0.5 0.0 X 0 0 0 ROCHEL GROSZ BOARD MEMBER 0.5 0.0 X 0 0 0 JOSEPH LAX BOARD MEMBER (LEFT 12/2022) 0.5 0.0 X 0 0 0 DAVID KORNITZER BOARD MEMBER 0.5 0.0 X 0 0 0 ELI SCHWARTZ BOARD MEMBER 0.5 0.0 X 0 0 0 CHARLES SOBEL BOARD MEMBER 0.5 0.0 X 0 0 0 NORMAN GOLD BOARD MEMBER 0.5 0.0 X 0 0 0 SAUL WOLHENDER BOARD MEMBER (START 11/2022) 0.5 0.0 X 0 0 0 MOSHE FISHMAN BOARD MEMBER (START 1/2023) 0.5 0.0 X 0 0 0 ISAAC LEFKOWITZ BOARD MEMBER (START 3/2023) 0.5 0.0 X 0 0 0 ABRAHAM RAAB BOARD MEMBER (START 11/2022) 0.5 0.0 X 0 0 0 3373272 0 301566 157 true true false UNITED STAFFING SOLUTIONS INC 1385 BROADWAY NEW YORK NY 10018 THERAPIST STAFFING 4275537 ICHUD MOSDOS HACHINUCH 1563 49TH STREET BROOKLYN NY 11219 THERAPIST STAFFING 3644196 MBH SERVICES LLC 9 LEMBERG CT MONROE NY 10950 MEDICAL BILLING 1647696 PRIME PATH LLC 554 MONTGOMERY STREET BROOKLYN NY 11225 THERAPIST STAFFING 1303384 SMBMT 478 ALBANY AVE BROOKLYN NY 11203 THERAPIST STAFFING 1168237 46 55089471 0 55089471 SPECIAL EDUCATION 624310 120169699 120169699 BEHAVIOR HEALTH SERVICES 713940 25174863 25174863 FITNESS CENTER 713940 754343 754343 146098905 66225 66225 0 0 1032044 434107 597937 0 597937 597937 0 0 0 0 0 0 0 0 0 0 OTHER 900099 802970 802970 802970 202655508 146098905 1467132 898160 898160 0 0 0 2092882 1913397 179485 0 100951581 92293977 8657604 458685 419348 39337 5906349 5399820 506529 7962248 7279406 682842 0 116970 116970 152551 152551 0 0 0 34169311 33421091 748220 0 7799336 6295949 1503387 0 0 5431080 4994636 436444 345016 293433 51583 0 0 542937 211264 331673 0 1963625 1963625 919008 471450 447558 FOOD 1268075 1268075 BAD DEBT 1176080 1176080 OTHER 1786358 492575 1293783 173940252 157616206 16324046 0 17867 12446 732110 939237 4024625 4735050 73184263 86240116 0 0 0 0 0 0 0 0 45050 0 68882154 26562853 43866839 42319301 0 0 0 0 0 0 0 0 1579013 4322773 123449767 138568923 18239585 18427544 0 0 2479695 2174947 0 0 0 0 0 0 39672878 33126503 10000000 0 3093027 6160091 73485185 59889085 X 49964582 78679838 0 0 49964582 78679838 123449767 138568923 28715256 X false true X true true true X 31007818 36235195 41232904 45651219 55089471 209216607 72348868 71447536 93531017 119599502 146098905 503025828 0 0 0 103356686 107682731 134763921 165250721 201188376 712242435 0 0 0 712242435 1038399 960021 1006728 1057776 1098269 5161193 0 1038399 960021 1006728 1057776 1098269 5161193 0 169341 248400 925048 205530 802970 2351289 104564426 108891152 136695697 166514027 203089615 719754917 0.98956 0.98917 0.00717 0.00937 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5877877 5877877 52067597 18824577 33243020 2500296 2167065 333231 7595578 5176342 2419236 840806 394869 445937 42319301 0 EST. LIABILITIES DUE TO NYC DOE 2161982 DEFERRED COMPENSATION PAYABLE 1202722 OPERATING LEASE LIABILITY 2795387 6160091 202989535 1076000 434107 1510107 201479428 1176080 1176080 202655508 174274279 1076000 434107 1510107 172764172 1176080 1176080 173940252 SCHEDULE D, PART XI, LINE 2D Rental Expenses: $434,107 SCHEDULE D, PART XI, LINE 4B Bad Debt Expense: $1,176,080 SCHEDULE D, PART XII, LINE 2D Rental Expenses: $434,107 SCHEDULE D, PART XII, LINE 4B Bad Debt Expense: $1,176,080 ASC 740 Footnote Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. true AVNEI PINCHOS 5822 17TH AVE BROOKLYN NY 11204 113413591 501C3 15000 GENERAL ASSISTANCE BAIS CHAYA ESTHER 1020 56TH STREET BROOKLYN NY 11219 113409892 501C3 25000 GENERAL ASSISTANCE BOBOVER YESHIVA BNEI ZION 4206 15TH AVE BROOKLYN NY 11219 111754037 501C3 20000 GENERAL ASSISTANCE CHAYIM V CHESED INC 169 HEWES STREET BROOKLYN NY 11211 200703181 501C3 50000 GENERAL ASSISTANCE CONGREGATION BEIS KOSOV 1526 51ST STREET BROOKLYN NY 11219 201530176 501C3 12000 GENERAL ASSISTANCE CONGREGATION KEREN VYOEL MOISHE 55 FOREST ROAD SUITE 201 MONROE NY 10950 010786617 501C3 50000 GENERAL ASSISTANCE CONG KOL ARYE 5 LIZENSK BLVD MONROE NY 10950 823554395 501C3 36000 GENERAL ASSISTANCE CONG YMH 1368 39TH STREET BROOKLYN NY 11218 462915414 501C3 38500 GENERAL ASSISTANCE CONG ZICHRON MENACHEM 2 TOBEY LANE MONSEY NY 10952 834631525 501C3 50000 GENERAL ASSISTANCE CONG KOLLEL OHEL YESOCHOR 1301 47TH STREET BROOKLYN NY 11219 113289707 501C3 25000 GENERAL ASSISTANCE YESHIVA DARCHEI TORAH 257 BEACH 17TH STREET FAR ROCKAWAY NY 11691 112545173 501C3 18000 GENERAL ASSISTANCE EISAK HATORAH DRACHMISTRIVKA 1569 47TH STREET BROOKLYN NY 11219 454065282 501C3 36000 GENERAL ASSISTANCE KOLLEL DCHASIDEI BELZ 1231 43RD STREET BROOKLYN NY 11219 843621604 501C3 50000 GENERAL ASSISTANCE UNITED LUBAVITCHER YESHIVA 570 CROWN STRET BROOKLYN NY 11213 111797198 501C3 36000 GENERAL ASSISTANCE YESHIVA MACHZIKEI HADAS 1601 42ND STREET BROOKLYN NY 11204 112524537 501C3 65000 GENERAL ASSISTANCE MESAMCHE LEV - YIYOEL MOISHE 1364 53RD STREET BROOKLYN NY 11219 222453421 501C3 54000 GENERAL ASSISTANCE MOSDOS BELZ USA 311 DAHILL ROAD BROOKLYN NY 11218 831264542 501C3 36000 GENERAL ASSISTANCE EDUCATIONAL INSTITUTE OHOLEI TORAH OF BROOKLYN 667 EASTERN PARKWAY BROOKLYN NY 11213 116077811 501C3 45000 GENERAL ASSISTANCE OIZ VEHUDOR 8 TRUMAN AVE SPRING VALLEY NY 10977 134089512 501C3 50000 GENERAL ASSISTANCE MOSDOS CHASIDEI SQUARE TYY OF BORO PARK 1373 43RD STREET BROOKLYN NY 11219 113136757 501C3 50000 GENERAL ASSISTANCE TALMUD TORAH OHEL YOCHANAN RACHMISTRIVKA 1325 38TH STREET BROOKLYN NY 11218 562325311 501C3 56000 GENERAL ASSISTANCE TEN YAD KALLAH GEMACH INC 1291 PRESIDENT STREET BROOKLYN NY 11213 270382421 501C3 12000 GENERAL ASSISTANCE TOMER DVORA SCHOOL FOR GIRLS 4500 9TH AVE BROOKLYN NY 11219 510142958 501C3 36000 GENERAL ASSISTANCE YESHIVAS CHSAN SOFER 1878 50TH STREET BROOKLYN NY 11204 135616535 501C3 15000 GENERAL ASSISTANCE 24 Part I Description of Procedure for Monitoring Use of Funds The Board approves the grants prior to disbursement and then the grantee reports back to the Board that the funds were used for the intended purpose that was on the original request. X X X false false false false false false false false false SOLOMON IGEL CEO (LEFT 6/2022) 166895 8822 175717 NAOMI AUERBACH EXECUTIVE DIRECTOR 155250 17 155267 REBECCA GUTMAN CFO 228876 5465 234341 ZVI PINTER COO 191229 45695 236924 MINA SPUTZ DIRECTOR OF ED & DISABILITIES 261108 49915 311023 JONAS FRIEDMAN COMPTROLLER 208768 49755 258523 RUTH AKERMAN DIRECTOR OF COMPLIANCE & LEGAL 174683 30156 204839 WAYNE GOLDBERG DIRECTOR OF HEADSTART 190659 4479 195138 MORDECHEI SCHWARTZ CEO 269874 53649 323523 CHAYA LEAH GUTWEIN BCBA 265808 17 265825 BATSHEVA WERNER BCBA 293228 17228 310456 MENDEL BRACHFELD BCBA 267755 6684 274439 JOSEF GRAUS BCBA 387564 17 387581 ZELDA SINGER BCBA 311575 29667 341242 YISROEL RINGEL SON OF ARYEH RINGEL 186460 EMPLOYMENT true CHERYL SALAMON DAUGHTER OF NORMAN GOLD 63516 EMPLOYMENT true BREINDY RAAB DAUGHTER OF ABRAHAM RAAB 9600 EMPLOYMENT true CHAYA LEFKOWITZ HAYUM DAUGHTER OF I. LEFKOWITZ 94480 EMPLOYMENT true LEAH GUTMAN DAUGHTER OF REBECCA GUTMAN 35112 EMPLOYMENT true JUDITH GUTMAN DAUGHTER OF REBECCA GUTMAN 39551 EMPLOYMENT true RACHEL WASSERMAN NEICE OF JONAS FRIEDMAN 74937 EMPLOYMENT true LIBBY CHEIN SISTER OF MINA SPUTZ 74363 EMPLOYMENT true EIDLE SPUTZ SIS IN LAW OF MINA SPUTZ 174651 EMPLOYMENT true CHANA G COHEN SISTER OF MINA SPUTZ 16010 EMPLOYMENT true GITTEL SPUTZ DAUGHTER IN LAW MINA SPUTZ 41359 EMPLOYMENT true SHMUEL SPUTZ SON OF MINA SPUTZ 13288 EMPLOYMENT true FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 WAS PROVIDED TO THE BOARD BEFORE IT WAS FILED. ANY REQUIRED EDITS NOTED DURING REVIEW WERE COMMUNICATED TO THE RETURN PREPARERS, AND WERE IMPLEMENTED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, KEY EMPLOYEES AND MEMBERS OF THE BOARD (INTERESTED PERSONS) MUST, AT LEAST ANNUALLY, FILE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. BOARD MEMBERS MUST SUBMIT ANNUAL DISCLOSURES PRIOR TO ANNUAL ELECTIONS OF DIRECTORS. INTERESTED PERSONS HAVE AN AFFIRMATIVE OBLIGATION TO DISCLOSE ALL SITUATIONS THAT MAY POSE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST. IF THE COMPLIANCE OFFICER BELIEVES AN ACTUAL CONFLICT OF INTEREST EXISTS, THE COMPLIANCE OFFICER MAY MAKE RECOMMENDATIONS TO THE CHAIRMAN OF THE BOARD AS TO THE APPROPRIATE COURSE OF ACTION FOR RESOLUTION OF THE CONFLICT. THE COMPLIANCE OFFICER MAY CONSULT WITH OUTSIDE COUNSEL AND MEMBERS OF THE BOARD OTHER THAN INTERESTED PERSON RELATED TO THE SPECIFIC CONFLICT, AND MAY, AT HER DISCRETION, SEEK ADVICE OR RECOMMENDATIONS FROM MANAGEMENT. BASED ON RECOMMENDATIONS FROM THE COMPLIANCE OFFICER, THE BOARD OF DIRECTORS, OTHER THAN A CONFLICTED BOARD MEMBER WHO WILL RECUSE HIMSELF FROM SUCH VOTING AND DELIBERATION, SHALL VOTE T0 TAKE SUCH ACTIONS AS IT MAY DEEM NECESSARY TO MINIMIZE THE CONFLICT OF INTEREST AND ITS POTENTIAL ADVERSE EFFECTS ON THE WELL-BEING OF YELED. SUCH ACTIONS MAY INCLUDE, BUT ARE NOT LIMITED TO (A) REQUIRING THE CONFLICTED BOARD OR POLICY COUNCIL MEMBER TO DIVEST HIMSELF, OR ARRANGE FOR A FAMILY MEMBER'S DIVESTMENT, OF ANY INTEREST IN ANY ENTITY THAT MAY CREATE A CONFLICT OF INTEREST, (B) REQUIRING A RECONSIDERATION OF ANY ACTION THE BOARD OR POLICY COUNCIL PERCEIVES MAY HAVE BEEN AFFECTED BY AN UNDISCLOSED CONFLICT OF INTEREST, OR (C) RECOMMENDING THE RESIGNATION, NON-REAPPOINTMENT, OR REMOVAL FROM THE BOARD OR POLICY COUNCIL OF A MEMBER WITH A PERSISTENT AND UNREMEDIED CONFLICT OF INTEREST. THE MINUTES OF THE BOARD OF DIRECTORS SHALL CONTAIN THE EXISTENCE OF ANY CONFLICTS, RESOLUTIONS OF SUCH CONFLICTS (INCLUDING THE NAMES OF PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT), THE CONTENT OF THE DISCUSSION (INCLUDING ANY ALTERNATIVE TO THE PROPOSED TRANSACTION OR ARRANGEMENT), AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION SYSTEM WILL BE OBJECTIVE AND NON-DISCRIMINATORY IN THEORY, APPLICATION AND PRACTICE. THE AGENCY HAS DETERMINED THAT THIS CAN BEST BE ACCOMPLISHED BY UTILIZING A SYSTEM OF CHECKS AND BALANCES INITIATED BY EXECUTIVE MANAGEMENT AND APPROVED BY THE AGENCY'S GOVERNING BODY. THE SALARY RECOMMENDATION/APPROVAL PROCESS IS AS FOLLOWS: 1) THE HUMAN RESOURCES DEPARTMENT PRESENTS TO THE AGENCY'S GOVERNING BODY ANY SALARY RECOMMENDATIONS FOR (1) AGENCY EXECUTIVES, OFFICERS, AND KEY EMPLOYEES/PERSONS AND (2) ANY NEWLY HIRED ADDITIONAL EMPLOYEES EARNING A SALARY GREATER THAN $150,000 ANNUALLY. THEY COMPARE DATA FROM LOCAL, NATIONAL AND INDUSTRY SPECIFIC SURVEYS TO DETERMINE THAT THE COMPENSATION IS DEEMED FAIR AND REASONABLE AND IN ACCORD WITH INDUSTRY STANDARDS. THE AGENCY WILL OBTAIN SUCH DATA BY CONDUCTING WAGE COMPARABILITY STUDIES. IF THE INFORMATION CAN NOT BE OBTAINED BY THE AGENCY AND DEEMED NECESSARY THEY WILL CONTACT CONSULTING FIRMS FOR THIS INFORMATION. 2) THE SALARY RECOMMENDATION(S) IS THEN CONSIDERED BY THE AGENCY'S GOVERNING BODY, IN ACCORD WITH THE AGENCY'S COMPENSATION POLICY, FOR FINAL DECISION. FORM 990, PART VI, SECTION B, LINE 15B ROTH AND COMPANY SEPTEMBER 2023 REPORT WAS ISSUED (AFTER YEAR END). FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER TOTAL FEES:27057600 FORM 990 PART IX LINE 11G DESCRIPTION:SERVICE CONTRACTS TOTAL FEES:3355486 FORM 990 PART IX LINE 11G DESCRIPTION:CHILD SERVICE SUPPORT TOTAL FEES:3756225