2024-02-20T17:03:12-06:00 2023-06-30 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2022-07-01 237279074 UNION OF PAN ASIAN COMMUNITIES UNIO 6192326454 1031 25TH STREET SAN DIEGO CA 92102 MARGARET IWANAGA PENROSE PRESIDENT/CEO 6192326454 2024-02-20 1 MARGARET IWANAGA PENROSE 999009999 1 DEBRA D SMITH CPA P00646873 7604318440 2024-02-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARGARET IWANAGA PENROSE 1031 25TH STREET SAN DIEGO CA 92102 17986877 0 X WWW.UPACSD.COM X 1975 CA IMPROVE WELL-BEING & EDUCATION OF ASIAN, PACIFIC ISLANDER & OTHER ETHNIC COMMUNITIES OF SAN DIEGO. 5 5 296 45 0 0 639828 398795 15144956 17547693 -4834 12604 21346 12805 15801296 17971897 47756 48280 0 0 11093175 12304501 0 0 11595 4212262 5766973 15353193 18119754 448103 -147857 5542645 7757946 1324301 3659313 4218344 4098633 X TO IMPROVE THE GENERAL WELL-BEING AND EDUCATION OF THE ASIAN, PACIFIC ISLANDER AND OTHER ETHNIC COMMUNITIES OF SAN DIEGO COUNTY. UPAC RECOGNIZES THE DIVERSE ETHNIC AND CULTURAL IDENTITIES AND STRENGTHS OF THESE COMMUNITIES AND THEIR NEED FOR SELF-SUFFICIENCY. 1 0 8101219 48280 8030216 ADULT AND OLDER ADULT MENTAL HEALTH SERVICES PROVIDE MENTAL HEALTH SERVICES FOR ADULTS, OLDER ADULTS AND TRANSITION-AGED YOUTH (AGES 18-24) INCLUDING PREVENTION AND EARLY INTERVENTION, OUTREACH AND EDUCATION, CRISIS INTERVENTION, PSYCHIATRIC EVALUATION, INDIVIDUAL AND GROUP PSYCHOTHERAPY, CASE MANAGEMENT, MEDICATION MANAGEMENT AND SUPPORT EMPLOYMENT SERVICES. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2023, WE SERVED APPROXIMATELY 3,639 CLIENTS WITH 16,108 VISITS. NEW LEAF RECOVERY CENTER PROVIDES CULTURALLY SENSITIVE SERVICES TO ADULTS FACING CHALLENGES RELATED TO CO-OCCURRING MENTAL HEALTH AND SUBSTANCE USE DISORDERS. PROGRAM SERVICES ARE AVAILABLE TO ADULTS AGES 18 AND OLDER LIVING WITHIN THE COUNTY OF SAN DIEGO. THE PROGRAM INCLUDES ENHANCED AND SPECIALIZED SERVICES FOR TRANSITIONAL AGE YOUTH (TAY) AGED 18-25, AND OLDER ADULTS AGED 60+. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2023, WE SERVED 521 CLIENTS WITH 22,488 VISITS. 3457299 3426997 CHILD AND ADOLESCENT MENTAL HEALTH SERVICES: CHILDREN'S MENTAL HEALTH IS AN OUTPATIENT, CLINIC-BASED AND SCHOOL-BASED PROGRAM WHICH PROVIDES MENTAL HEALTH, CASE MANAGEMENT AND PSYCHIATRIC SERVICES TO MEDI-CAL BENEFICIARIES AND UNINSURED INDIVIDUALS BETWEEN THE AGES 5 TO 20 IN THE CENTRAL AND SOUTHEAST REGIONS AND NORTH COUNTY OF SAN DIEGO COUNTY. THE PROGRAM COLLABORATES WITH AND PROVIDES SERVICES AT 15 SCHOOLS IN THE CENTRAL AND FOUR SCHOOLS IN NORTH COUNTY REGIONS OF SAN DIEGO COUNTY. SERVICES ALSO INCLUDE AN INTENSIVE CASE MANAGEMENT FULL SERVICE (FSP) PROGRAM. THE CMH PROGRAM HAS THE ALCOHOL AND DRUG FSP PROGRAM TO INTEGRATE ALCOHOL AND DRUG COUNSELORS TO MENTAL HEALTH SERVICES TO IDENTIFY AND SCREEN CLIENTS WHO EXHIBIT SUBSTANCE USE PROBLEMS. DURING THE FISCAL YEAR ENDED JUNE 30, 2023 WE SERVED 256 CLIENTS WITH 4,783 VISITS AND 259 SCREENINGS. MULTICULTURAL COMMUNITY COUNSELING (MCC) PROVIDES INTENSIVE OUTPATIENT BEHAVIORAL HEALTH SERVICES, CASE MANAGEMENT, PSYCHOTHERAPY, CRISIS INTERVENTION, AND MEDICATION MANAGEMENT FOR SERIOUSLY EMOTIONALLY DISTURBED CHILDREN AGES 5 TO 20 AND FAMILIES UTILIZING A COMPREHENSIVE APPROACH THAT IS COMMUNITY BASED, CLIENT AND FAMILY DRIVEN, TRAUMA INFORMED, AND CULTURALLY COMPETENT. THE FOCUS OF THIS PROGRAM IS TO PROVIDE SERVICES TO UNDERSERVED ASIAN AND PACIFIC ISLANDER (API) AND LATINO SERIOUSLY EMOTIONALLY DISTURBED CLIENTS WITH EMPHASIS ON API COMMUNITIES. MCC IS CONTRACTED TO 4 SCHOOLS IN THE CENTRAL AND NORTH CENTRAL REGION OF SAN DIEGO COUNTY AND PROVIDES COMMUNITY-BASED SERVICES TO ALL 6 HHSA REGIONS OF SAN DIEGO COUNTY. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2023, WE SERVED 206 CLIENTS WITH 3,604 VISITS, 160 SCREENINGS AN 511 COMMUNITY OUTREACH CONTACTS.COMMUNITY COUNTY-WIDE VIOLENCE RESPONSE TEAM (CCVRT) PROVIDES NEEDED SUPPORTS AND SERVICES TO VICTIMS OF AND WITNESSES TO COMMUNITY VIOLENCE IN ORDER TO MITIGATE THE NEGATIVE EFFECTS OF VIOLENCE IN A MANNER THAT IS CULTURALLY APPROPRIATE. SUPPORTIVE SERVICES INCLUDE, BUT NOT LIMITED TO, THERAPEUTIC SUPPORT, SHORT-TERM SYSTEM NAVIGATION ASSISTANCE, CASE MANAGEMENT, CRISIS INTERVENTION, GRIEF COUNSELING, AS WELL AS LINKAGES AND REFERRALS TO COMMUNITY PARTNERS AND OTHER NEEDED SERVICES. CVRT WILL ALSO PROVIDE SUPPORTS AND INTERVENTIONS THAT ARE DESIGNED TO BUILD AND/OR INCREASE COMMUNITY RESILIENCY AND COMBAT THE NEGATIVE EFFECTS OF VIOLENCE. CVRT WILL ALSO AIM TO ENHANCE THE SKILLS OF PROVIDERS, SCHOOLS, COMMUNITY-BASED AND FAITH-BASED ORGANIZATIONS TO ENSURE COORDINATED AND NEIGHBORHOOD RESPONSE TO GANG/COMMUNITY VIOLENCE. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2023, WE SERVED 392 UNDUPLICATED CLIENTS AND 83 PRE-EXISTING DIRECT SERVICES CLIENTS, 3,697 REPONSES HOURS, AND 1,447 CLIENT OUTREACH HOURS, 19 NUMBER OF COMMUNITY EVENTS, 2,135 CLIENT BRIEFING HOURS. ACE PARTNERS IS A MENTORING PROGRAM DESIGNED TO PROVIDE MEANINGFUL AND IMPACTING MENTORSHIP TO TWO CATEGORIES OF YOUTH - GANG INVOLVED AND AT RISK. YOUTH ARE SCREENED AND ASSESSED, AND THEN MATCHED WITH DIVERSE MENTORS BASED ON THE YOUTH'S STRENGTHS AND INTERESTS. THE ACTIVITIES MAY INVOLVE MANY INTERACTIONS INCLUDING ACADEMIC, SOCIAL, RECREATIONAL, AND EMPLOYMENT. IN ADDITION TO THE YOUTH MENTORSHIP COMPONENT, ACE PARTNERS ALSO PROVIDES WALK AND KNOCKS TO THREE TARGET AREAS OF SAN DIEGO - LOGAN HEIGHTS, CITY HEIGHTS, AND SOUTHEAST SAN DIEGO. WALK AND KNOCKS ARE LED BY ACE PARTNERS AND INVOLVE COLLABORATION WITH OTHER COMMUNITY AGENCIES AND LAW ENFORCEMENT THAT PROVIDE RESOURCES AND INFORMATION DIRECTLY TO THE NEIGHBORHOODS GOING HOUSE-TO-HOUSE OF THESE TARGET AREAS. IN ADDITION, COMMUNITY FORUMS ARE HELD IN EACH REGION THAT PROVIDES A VENUE FOR COMMUNITY MEMBERS TO DISCUSS IMPORTANT MATTERS THAT IMPACT THEIR FAMILIES AND NEIGHBORHOOD AND RECEIVE SUPPORT FROM THE ACE PARTNERS TEAM AND THEIR PARTNERS. DURING THE FISCAL YEAR ENDED ON JUNE 30TH, 2023, WE MENTORED 70 YOUTH, 40 UNDUPLICATED YOUTH, PROVIDED 36 COMMUNITY FORUMS, AND CONDUCTED 32 WALK AND KNOCKS. 3358739 4632966 ALCOHOL & DRUG TREATMENT SERVICES (AOD) PROVIDES ALCOHOL AND OTHER DRUG TREATMENT, RECOVERY AND EDUCATION TO ADULTS AND ADOLESCENTS. AOD SERVICES INCLUDE GROUP COUNSELING, CRISIS INTERVENTION, INDIVIDUAL AND FAMILY COUNSELING, RELAPSE PREVENTION, STRESS MANAGEMENT, CASE MANAGEMENT, TRANSLATION AND INTERPRETATION AND EMPLOYMENT ASSISTANCE. THE PROGRAM'S GOAL IS TO ASSIST CLIENTS IN BECOMING ALCOHOL AND DRUG-FREE. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2023, WE SERVED 330 CLIENTS WITH 27,655 VISITS.UPAC PROBLEM GAMBLING INTENSIVE OUTPATIENT TREATMENT PROGRAM (PG-IOP) PROVIDES GAMBLING ADDICTION TREATMENT FOR ANY ADULT RESIDENT OF CALIFORNIA. FUNDED BY THE CALIFORNIA OFFICE OF PROBLEM GAMBLING (OPG), THROUGH THE UCLA GAMBLING STUDIES PROGRAM, NO-COST COUNSELING IS PROVIDED TO THE GAMBLER IN THE FORM OF EDUCATIONAL AND PROCESS GROUPS, ONE-ON-ONE COUNSELING WITH A LICENSED CALGETS CLINICIAN, AND CASE MANAGEMENT SERVICES AS NEEDED. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2023, THE PROGRAM SERVED 34 NEW CLIENTS. 1470402 1457514 HOUSING COUNSELING SERVICES - THE HOMEOWNERSHIP COUNSELING PROGRAM PROVIDES INDIVIDUAL COUNSELING AND GROUP EDUCATION SESSIONS TO RAISE AWARENESS ABOUT FINANCIAL LITERACY, FAIR HOUSING, AND THE BENEFITS OF HOME OWNERSHIP, AS WELL AS ASSISTS POTENTIAL BUYERS TO BECOME WELL INFORMED ABOUT THE HOME PURCHASING PROCESS. DURING THE FISCAL YEAR ENDED ON JUNE 30, 2023, THE HOMEOWNERSHIP COUNSELING PROGRAM ASSISTED 48 CLIENTS IN ONE-ON-ONE COUNSELING FOR PRE-PURCHASES. THERE WERE 112 ATTENDEES AT THE EDUCATION PRE-PURCHASES WORKSHOPS AND FAIR HOUSING. COMMUNITY DEVELOPMENT & OTHER PROGRAMS PROVIDE PRIVATE AND PUBLIC SECTOR CLIENTS WITH CULTURALLY AND LINGUISTICALLY APPROPRIATE POSTERS, BROCHURES, PAMPHLETS, CURRICULUM AND OTHER EDUCATIONAL PROMOTIONAL PRODUCTS. IT PROMOTES THE UNDERSTANDING OF CULTURAL DIFFERENCES AND ENHANCES CULTURAL KNOWLEDGE AND ADAPTING SERVICES TO MEET CULTURALLY UNIQUE NEEDS.NEIGHBORHOOD ENTERPRISE CENTER (NEC) PROVIDES MUCH NEEDED RESOURCES AND OPPORTUNITIES FOR BOTH UPAC CLIENTS, ETHNICALLY DIVERSE RESIDENTS AND SMALL BUSINESS OWNERS OF CITY HEIGHTS. OVER 80% OF EMPLOYEES ARE AT-RISK YOUTH WHO HAVE PARTICIPATED IN UPAC'S PROGRAMS, AND THE NEC ALLOWS THEM TO GAIN JOB TRAINING AND BUSINESS DEVELOPMENT SKILLS.TIMMY'S PLACE PIZZERIA AND PRINT SHOP IS A SOCIAL ENTERPRISE PROGRAM OPERATED BY UPAC IN COLLABORATION WITH URBAN STREET ANGELS (USA). USA PROVIDES THE FACILITY RENT FREE AND UPAC PROVIDES TRAINING AND EMPLOYMENT OPPORTUNITIES FOR HOMELESS YOUTH, AGES 18-25 WHO ARE ENROLLED IN AN URBAN STREET ANGELS HOUSING PROGRAM. YOUTH LEARN TO WORK IN ALL ASPECTS OF THE OPERATION OF THE PIZZERIA/CAF AND THE PRINT SHOP. 1470402 1457514 16387659 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 64 0 296 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ANNETTE PHAN DELCAMP CFO & MARGARET IWANAGA PENROSE PRESIDENT & CEO 6192326454 1031 25TH STREET SAN DIEGO CA 92102 DUNG V HUYNH MD TREASURER 1.00 X X 0 0 0 DAISY S HOM CPA BOARD CHAIR 1.00 X X 0 0 0 PEIFEN SOPHIA DIRECTOR 1.00 X 0 0 0 BOBBIE OUDINARATH DIRECTOR 1.00 X 0 0 0 FELIX C SABLAN DIRECTOR 1.00 X 0 0 0 ANNETTE PHAN DELCAMP CHIEF FINANCIAL OFFICER 40.00 X 127152 0 7244 MARGARET IWANAGA PENROSE PRESIDENT & CEO 40.00 X 151134 0 492 RONA HAUSSER NURSE PRACTIONER 40.00 X 192892 0 7330 471178 0 15066 3 0 1 0 ELAINE ROGERS ESQ 5190 GOVERNOR DRIVE STE 108 SAN DIEGO CA 92122 LEGAL SERVICES 144586 1 145 19100 379550 398795 FEES & CONTRACTS 900099 17191700 17191700 NEIGHBORHOOD ENTERPRISE CENTER 900099 316101 316101 OTHER INCOME 900099 22688 22688 CLIENT FEES 561000 17204 17204 17547693 12604 12604 21387 19100 14980 6407 6407 INSURANCE SETTLEMENT 900099 6398 6398 6398 17971897 17547693 0 25409 43280 43280 5000 5000 299865 299865 10123234 9599090 517828 6316 1111537 1055083 56243 211 769865 721414 47971 480 154216 524 153692 48280 48280 1149238 983452 165786 33921 16961 16960 616454 584699 30303 1452 395443 360663 34657 123 1639569 1580083 57873 1613 84513 69365 14587 561 4849 4849 318158 290668 26927 563 142644 128624 13956 64 CLIENT ASSISTANCE 769024 752923 16101 0 OTHER EXPENSES 258682 73926 184592 164 EQUIPMENT AND REPAIRS 85950 84502 1400 48 TRAINING/STAFF 66032 37402 28630 0 18119754 16387659 1720500 11595 1332144 1279050 273392 300258 2567616 2979025 55067 17461 37671 24961 4405660 3123806 1194984 1281854 33475 34266 48296 1841071 5542645 7757946 1202566 1470287 121735 322406 0 1866620 1324301 3659313 X 3542383 3575981 675961 522652 4218344 4098633 5542645 7757946 -147857 28146 0 X 0 1 X 1 1 1 X 434280 561802 635700 639830 398795 2670407 434280 561802 635700 639830 398795 2670407 699213 1971194 9533 3463 588 1317 12604 27505 12407 6407 18814 2480 59314 7678 6398 75870 2792596 71998616 0.70590 0.69160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33475 1041 250 34266 36140 -1207 1458 33475 29242 8355 1457 36140 30269 -822 205 29242 30547 1128 1406 30269 0.73000 0.27000 1 0 10000 10000 205368 205368 0 3404657 2416371 988286 785635 502067 283568 1281854 SECURITY DEPOSIT FOR LEASES 66587 OPERATING LEASE RIGHT-OF-USE ASSETS 1626627 FINANCE RIGHT-OF-USE ASSET 147857 1841071 OPERATING LEASE LIABILITY 1718610 FINANCE LEASE LIABILITY 148010 1866620 X 18188349 28146 188306 216452 17971897 0 17971897 18308060 188306 188306 18119754 0 18119754 PART V, LINE 4: UPAC HAS A BENEFICIAL INTEREST IN ENDOWMENT FUNDS THAT ARE HELD AT SAN DIEGO FOUNDATION THAT ARE TO BE USED FOR SCHOLARSHIPS. PART X, LINE 2: UPAC FOLLOWS US GAAP RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. UPAC RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENTS OF ACTIVITIES WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT UPAC HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2023 AND 2022 AND THEREFORE, NO AMOUNTS HAVE BEEN ACCRUED. UPAC 2021 VIRTUAL EVENT 40487 19100 21387 13807 1173 40487 19100 21387 13807 1173 14980 6407 1 SAN DIEGO REGIONAL CHAMBER OF COMMERCE 402 WEST BROADWAY STE 1000 SAN DIEGO CA 92101 951184680 501(C)(6) 26800 0 SPONSORSHIP/DONATION KYOTO SYMPOSIUM PO BOX 3303 LA JOLLA CA 92038 203117897 501C3 5000 0 SPONSORSHIP/DONATION JAPAN SOCIETY OF SAN DEIGO & TIJUANA 4883 RONSON CT STE T SAN DIEGO CA 92111 330662324 501C3 5000 0 SPONSORSHIP/DONATION 3 0 SCHOLARSHIP 2 5000 X X X 0 0 0 0 0 0 0 0 0 RONA HAUSSER NURSE PRACTIONER 192892 0 0 0 0 0 0 0 7330 0 200222 0 0 0 MARGARET IWANAGA PENROSE PRESIDENT & CEO 151134 0 0 0 0 0 0 0 492 0 151626 0 0 0 PART I, LINE 3 THE HUMAN RESOURCES ADMINISTRATOR REFERS TO THE "CENTER FOR NONPROFIT MANAGEMENT" ANNUAL PUBLICATION, COMPENSATION AND BENEFITS SURVEY, FOR COMPENSATION INFORMATION. THE PUBLICATION SURVEYS OVER 300 NON-PROFIT AGENCIES IN SOUTHERN AND CENTRAL CALIFORNIA. SALARIES FOR OVER 100 POSITIONS, INCLUDING CEO/EXECUTIVE/TOP MANAGEMENT ARE PUBLISHED. THIS SURVEY, ALONG WITH AVAILABLE BUDGET AND EMPLOYEE PERFORMANCE, ARE USED TO DETERMINE COMPENSATION FOR THE CEO AND OTHER KEY EMPLOYEES, IF ANY. FORM 990, PART III, LINE 2 TIMMY'S PLACE PIZZERIA AND PRINT SHOP IS A SOCIAL ENTERPRISE PROGRAM OPERATED BY UPAC IN COLLABORATION WITH URBAN STREET ANGELS (USA). USA PROVIDES THE FACILITY RENT FREE AND UPAC PROVIDES TRAINING AND EMPLOYMENT OPPORTUNITIES FOR HOMELESS YOUTH, AGES 18-25 WHO ARE ENROLLED IN AN URBAN STREET ANGELS HOUSING PROGRAM. YOUTH LEARN TO WORK IN ALL ASPECTS OF THE OPERATION OF THE PIZZERIA/CAF AND THE PRINT SHOP. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE AUDIT COMMITTEE CHAIR, THE AUDIT COMMITTEE CHAIR FORWARDED ANY COMMENTS OR CONCERNS TO THE CHIEF EXECUTIVE OFFICER. THE CHIEF EXECUTIVE OFFICER THE FORWARDED THE DRAFT FORM 990 TO ALL MEMBERS OF UPACS BOARD OF DIRECTORS TO REVIEW AND FORWARD THEIR COMMENTS TO THE CHIEF EXECUTIVE OFFICER. A REVISED DRAFT FORM 990 WAS THEN PREPARED, AND AN ELECTRONIC COPY WAS CIRCULATED TO ALL MEMBERS OF UPACS BOARD OF DIRECTORS FOR ADDITIONAL REVIEW AND COMMENT. THE CHIEF EXECUTIVE OFFICER FORWARDED THE DIRECTORS COMMENTS TO THE PREPARER FOR FINAL REVISION OF THE FORM 990 BEFORE FILING. THESE REVIEWS WERE CONDUCTED ON THE BASE 990 FORM AND ALL SCHEDULES AND OTHER ATTACHMENTS. FORM 990, PART VI, SECTION B, LINE 12C UPAC REQUIRES ALL OFFICERS AND DIRECTORS UPON APPOINTMENT, AND PERIODICALLY AS CONSIDERED NECESSARY BY THE BOARD, TO AFFIRM IN WRITING THEIR UNDERSTANDING AND CONFORMANCE WITH UPACS WRITTEN CONFLICT OF INTEREST POLICY. THIS POLICY REQUIRES THAT OFFICERS AND DIRECTORS REPORT ANY POTENTIAL CONFLICTS OF INTEREST TO THE BOARD CHAIR WHO IN TURN REPORTS THE MATTER TO THE BOARD. IF THE CONFLICT INVOLVES THE BOARD CHAIR, HE OR SHE REPORTS IT TO THE PRESIDENT AND CEO, WHO IN TURN REPORTS IT TO THE BOARD. THE BOARD WILL DETERMINE WHETHER AN ACTUAL OR PERCEIVED CONFLICT EXISTS AND IDENTIFY STEPS TO MITIGATE OR ELIMINATE THE CONFLICT. THE PARTY WHO DISCLOSES A POTENTIAL CONFLICT OF INTEREST CANNOT PARTICIPATE IN THE BOARD DELIBERATIONS OR DISCUSSION REGARDING ANY MATTERS RELATED TO THE REPORTED CONFLICT OF INTEREST AND IS RECUSED FROM VOTING ON SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES ADMINISTRATOR REFERS TO THE "CENTER FOR NONPROFIT MANAGEMENT" ANNUAL PUBLICATION, COMPENSATION AND BENEFITS SURVEY, FOR COMPENSATION INFORMATION. THE PUBLICATION SURVEYS OVER 300 NON-PROFIT AGENCIES IN SOUTHERN AND CENTRAL CALIFORNIA. SALARIES FOR OVER 100 POSITIONS, INCLUDING CEO/EXECUTIVE/TOP MANAGEMENT ARE PUBLISHED. THIS SURVEY, ALONG WITH AVAILABLE BUDGET AND EMPLOYEE PERFORMANCE, ARE USED TO DETERMINE COMPENSATION FOR THE CEO AND OTHER KEY EMPLOYEES, IF ANY. THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION OF THE PRESIDENT AND CEO, IN ADDITION TO OTHER COMPENSATED OFFICERS AND KEY EMPLOYEES, IF ANY. THE REVIEW IS BASED ON RELEVANT INFORMATION AND COMPARABILITY DATA SUFFICIENT FOR THE BOARD TO DETERMINE THAT THE COMPENSATION IS REASONABLE AND NOT EXCESSIVE. RELEVANT INFORMATION INCLUDES, BUT IS NOT LIMITED TO, COMPENSATION LEVELS AND BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR SIMILARLY QUALIFIED INDIVIDUALS IN FUNCTIONALLY COMPARABLE POSITIONS, AND MAY INCLUDE AMONG OTHER DATA, SALARY AND BENEFIT COMPENSATION STUDIES/SURVEYS COMPILED BY INDEPENDENT SOURCES AND INFORMATION OBTAINED FROM IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. THE BOARD DOCUMENTS ITS REVIEW AND APPROVAL IN MINUTES OR WRITTEN CONSENTS. FORM 990, PART VI, SECTION C, LINE 19 UPAC'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE CHIEF EXECUTIVE OFFICER AND CAN BE SENT VIA E-MAIL OR US MAIL, AT NO CHARGE. COPIES ARE AVAILABLE FOR IN-PERSON INSPECTION AT UPAC'S MAIN OFFICE.