2024-05-21T13:48:54-05:00 2023-12-31 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2023-01-01 237348277 INTERNATIONAL DISASTER EMERGENCY SERVICE INTE 3177734111 355 PARK 32 WEST DRIVE NOBLESVILLE IN 46062 DAVID STINE EXECUTIVE DIRECTOR 3177734111 2024-05-21 1 DAVID STINE 999009999 0 JAMES R WADE CPA P01256838 3177456411 2024-05-21 0 AAL1 IAL1 2023 2023-04-26 12:10:37Z DAVID STINE 355 PARK 32 WEST DRIVE NOBLESVILLE IN 46062 6796237 0 X WWW.IDES.ORG X 1973 IN INTERNATIONAL DISASTER EMERGENCY SERVICE, INC. (IDES) EXISTS TO MEET PHYSICAL AND SPIRITUAL NEEDS OF SUFFERING PEOPLE THROUGHOUT THE WORLD IN THE NAME OF JESUS CHRIST. IDES ACCOMPLISHES THIS BY FUNDING RELIEF OPERATIONS FOR NATURAL OR MAN-MADE DISASTERS, HUNGER, MEDICAL NEEDS, AND DEVELOPMENTAL PROJECTS IN THE UNITED STATES AND FOREIGN COUNTRIES. IDES IS A MISSION OUTREACH OF CHRISTIAN CHURCHES AND CHURCHES OF CHRIST. 9 9 25 11570 0 0 11571248 6675511 0 0 229267 102021 10729 7833 11811244 6785365 5706682 5396209 0 0 1294199 1574446 0 0 505831 538073 660823 7538954 7631478 4272290 -846113 11197489 10858229 548432 457300 10649057 10400929 X INTERNATIONAL DISASTER EMERGENCY SERVICE, INC. EXISTS TO MEET PHYSICAL AND SPIRITUAL NEEDS OF SUFFERING PEOPLE THROUGHOUT THE WORLD IN THE NAME OF JESUS CHRIST BY FUNDING RELIEF OPERATIONS FOR DISASTER, HUNGER, MEDICAL NEEDS, AND DEVELOPMENTAL PROJECTS. 0 0 3082291 3082291 DISASTERS - IDES SEEKS TO HELP VICTIMS OF MAN-MADE OR NATURAL DISASTERS BY PROVIDING FOR THEIR IMMEDIATE BASIC NEEDS AND ASSISTING THEM IN REBUILDING THEIR LIVES. 1209770 1209770 HUNGER - IDES IS COMMITTED TO HELPING VICTIMS OF MALNUTRITION CAUSED BY POVERTY OR DISASTERS. 520564 520564 DEVELOPMENT PROJECTS - EMPOWER PEOPLE TO NOT BECOME DEPENDENT ON IDES OR OTHER ORGANIZATIONS FOR THEIR BASIC NEEDS. 1498911 583584 ALL OTHER ACCOMPLISHMENTS INCLUDING EVANGELISM, MEDICAL, AND OTHER PROGRAM OPERATION SERVICES - SUPPORT FOR ABOVE DESCRIBED PROGRAMS. 1498911 583584 6311536 1 1 0 0 0 0 0 0 1 1 1 0 1 0 0 1 1 0 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 25 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN AK CO GA HI KY MD MA MI MN MS NH ND X X X RITA CAMDEN 3177734111 355 PARK 32 WEST DRIVE NOBLESVILLE IN 46062 DAVID STINE EXECUTIVE DIRECTOR 40.00 0.00 X 120300 0 0 MARK MCGILVREY CHAIRMAN 2.00 0.00 X X 0 0 0 TOM FUNK VICE CHARIMAN 2.00 0.00 X X 0 0 0 GREG HALL TREASURER 2.00 0.00 X X 0 0 0 BECKY RAMIREZ SECRETARY 2.00 0.00 X X 0 0 0 GARY BARNHART BOARD MEMBER 2.00 0.00 X 0 0 0 CHARLES HOUK BOARD MEMBER 2.00 0.00 X 0 0 0 BEV MEYER BOARD MEMBER 2.00 0.00 X 0 0 0 RICHIE PHILLIPS BOARD MEMBER 2.00 0.00 X 0 0 0 TOM SANTILLANES BOARD MEMBER 2.00 0.00 X 0 0 0 120300 0 0 1 0 0 0 0 6675511 6675511 98216 98216 26 3779 0 0 26 3779 3805 3805 18705 10872 7833 7833 6785365 3805 0 106049 869812 869812 4526397 4526397 110103 53684 25607 30812 1037870 506042 241384 290444 346017 191708 113400 40909 80456 37580 19353 23523 28743 28743 99676 31896 67780 213694 82461 83487 47746 107520 95205 12315 23480 23480 119295 119295 13234 1059 3838 8337 VEHICLE EXPENSE 27479 27479 TRAINING 11229 1460 8983 786 VOLUNTEER EXPENSES 9509 9437 72 DIRECTOR EXPENSE 6964 6964 7631478 6311536 814111 505831 4045845 2584651 1002243 762100 173911 255627 49224 65318 2146475 840707 1252191 1305768 3718585 4627691 772645 1061054 182845 196020 11197489 10858229 93528 122862 396004 282708 58900 51730 548432 457300 X 7164941 8433024 3484116 1967905 10649057 10400929 11197489 10858229 -846113 597985 0 X X 0 1 X 1 0 X 5145242 5059412 7085068 11580977 6694216 35564915 5145242 5059412 7085068 11580977 6694216 35564915 0 0 0 35564915 90459 107733 140841 160380 98216 597629 90459 107733 140841 160380 98216 597629 9729 24088 33817 1000 1000 5235701 5167145 7225909 11752086 6816520 36197361 0.98250 0.98300 0.01650 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3718585 489313 462268 42475 4627691 2514971 1626576 -300381 122581 3718585 2219915 122451 246611 74006 2514971 1222949 798190 252492 53716 2219915 798035 336125 134039 45250 1222949 0.93623 0.06377 0 0 79850 79850 1235163 329573 905590 831462 511134 320328 1305768 1061054 F 1061054 X 7394222 597985 10872 608857 6785365 0 6785365 7642350 10872 10872 7631478 0 7631478 PART IV, LINE 2B: IDES HAS ESTABLISHED A PROGRAM UNDER WHICH DONORS MAY SET UP CHARITABLE GIFT ANNUITIES. A LIABILITY IS SET UP TO REFLECT ANNUAL PAYMENTS DUE. PART X, LINE 2: IDES HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A RESULT, CONTRIBUTIONS MADE TO THE IDES QUALIFY AS CHARITABLE DEDUCTIONS AS DESCRIBED IN SECTION 170(C) OF THE CODE. IDES HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 10,872. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 10,872. 1 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES DV, D, EV, HU, M 398655 EAST ASIA AND THE PACIFIC PROGRAM SERVICES DV, D, EV, HU, M 550235 EUROPE PROGRAM SERVICES DV, D, HU 487832 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES DV, D 131200 RUSSIA AND NEIGHBORING STATES PROGRAM SERVICES D, EV, M 364307 SOUTH AMERICA PROGRAM SERVICES D, M 33550 SOUTH ASIA PROGRAM SERVICES DV, D, EV, HU, M 708103 SUB-SAHARAN AFRICA PROGRAM SERVICES DV, D, EV, HU, M 851224 0 0 0 0 0 0 3525106 0 3525106 CENTRAL AMERICA AND THE CARIBBEAN HUNGER/MEDICAL RELIEF 12000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN FARM PROJECT 49705 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN HUNGER RELIEF 24000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN BIBLES 36800 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN HUNGER RELIEF 19200 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN HUNGER/MEDICAL RELIEF 13000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN HUNGER RELIEF 10000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN FLOOD RELIEF 10000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN EARTHQUAKE RELIEF 170000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN FLOOD RELIEF 10000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN HUMANITARIAN AID 10000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN HUMANITARIAN AID 10000 SEE V 0 CENTRAL AMERICA AND THE CARIBBEAN HUNGER RELIEF 20000 SEE V 0 EAST ASIA AND THE PACIFIC FLOOD RELIEF 29000 SEE V 0 EAST ASIA AND THE PACIFIC FLOOD RELIEF 20000 SEE V 0 EAST ASIA AND THE PACIFIC TRAINING 19560 SEE V 0 EAST ASIA AND THE PACIFIC CLEFT PALATE SURGERY, MEDICINE, WATER PROJECT, FLOOD RELIEF, MEDICINE, CYCLONE 74972 SEE V 0 EAST ASIA AND THE PACIFIC HUNGER, WAR AID 40500 SEE V 0 EAST ASIA AND THE PACIFIC MEDICAL AID 6000 SEE V 0 EAST ASIA AND THE PACIFIC HUNGER RELIEF 12000 SEE V 0 EAST ASIA AND THE PACIFIC FOOD AND HOUSING RELIEF 42443 SEE V 0 EAST ASIA AND THE PACIFIC HUNGER RELIEF, CLEAN WATER 14800 SEE V 0 EAST ASIA AND THE PACIFIC HUNGER RELIEF 7500 SEE V 0 EAST ASIA AND THE PACIFIC REFUGEE RELIEF 10000 SEE V 0 EAST ASIA AND THE PACIFIC REFUGEE RELIEF 108000 SEE V 0 EAST ASIA AND THE PACIFIC BIBLE DISTRIBUTION/STORM RELIEF 25270 SEE V 0 EAST ASIA AND THE PACIFIC STORM RELIEF 10000 SEE V 0 EAST ASIA AND THE PACIFIC CYCLONE/REFUGEEE RELIEF 88843 SEE V 0 EAST ASIA AND THE PACIFIC TRAINING 9328 SEE V 0 EAST ASIA AND THE PACIFIC FARM PROJECT 20000 SEE V 0 EUROPE (INCLUDING ICELAND & GREENLAND) HUNGER RELIEF, FARM PROJECT 37600 SEE V 0 EUROPE (INCLUDING ICELAND & GREENLAND) REFUGEE RELIEF 130000 SEE V 0 EUROPE (INCLUDING ICELAND & GREENLAND) EARTHQUAKE RELIEF 262004 SEE V 0 EUROPE (INCLUDING ICELAND & GREENLAND) EARTHQUAKE RELIEF 27600 SEE V 0 EUROPE (INCLUDING ICELAND & GREENLAND) EARTHQUAKE RELIEF 10628 SEE V 0 EUROPE (INCLUDING ICELAND & GREENLAND) EARTHQUAKE RELIEF 10000 SEE V 0 EUROPE (INCLUDING ICELAND & GREENLAND) EARTHQUAKE RELIEF 10000 SEE V 0 MIDDLE EAST AND NORTH AFRICA BUILDING PROJECT 60000 SEE V 0 MIDDLE EAST AND NORTH AFRICA REFUGEE WINTER RELIEF 24600 SEE V 0 MIDDLE EAST AND NORTH AFRICA EARTHQUAKE RELIEF 10000 SEE V 0 MIDDLE EAST AND NORTH AFRICA EARTHQUAKE RELIEF 10000 SEE V 0 MIDDLE EAST AND NORTH AFRICA EARTHQUAKE RELIEF 26600 SEE V 0 RUSSIA AND NEIGHBORING STATES MEDICAL AID 23595 SEE V 0 RUSSIA AND NEIGHBORING STATES BIBLES 15000 SEE V 0 RUSSIA AND NEIGHBORING STATES REFUGEE RELIEF 10000 SEE V 0 RUSSIA AND NEIGHBORING STATES WINTER RELIEF 12700 SEE V 0 RUSSIA AND NEIGHBORING STATES WAR RELIEF 51000 SEE V 0 RUSSIA AND NEIGHBORING STATES BUILDING PROJECT 25000 SEE V 0 RUSSIA AND NEIGHBORING STATES UKRAINE CRISIS 30000 SEE V 0 RUSSIA AND NEIGHBORING STATES UKRAINE CRISIS 38000 SEE V 0 RUSSIA AND NEIGHBORING STATES UKRAINE CRISIS 8000 SEE V 0 RUSSIA AND NEIGHBORING STATES UKRAINE CRISIS 18000 SEE V 0 RUSSIA AND NEIGHBORING STATES FLOOD RELIEF 10000 SEE V 0 RUSSIA AND NEIGHBORING STATES UKRAINE CRISIS 10000 SEE V 0 RUSSIA AND NEIGHBORING STATES UKRAINE CRISIS 18300 SEE V 0 RUSSIA AND NEIGHBORING STATES UKRAINE FLOOD 76200 SEE V 0 RUSSIA AND NEIGHBORING STATES POWER BANKS 12527 SEE V 0 SOUTH AMERICA MEDICAL AID 12400 SEE V 0 SOUTH AMERICA HUNGER RELIEF 13650 SEE V 0 SOUTH AMERICA FLOOD RELIEF 7500 SEE V 0 SOUTH ASIA FOOD RELIEF, WELL 56940 SEE V 0 SOUTH ASIA WELL, EARTHQUAKE RELIEF, REFUGEE 87500 SEE V 0 SOUTH ASIA WATER PROJECT 24608 SEE V 0 SOUTH ASIA CYCLONE RELIEF, TRANSPORTAION 25500 SEE V 0 SOUTH ASIA HUNGER RELIEF, EDUCATION 20669 SEE V 0 SOUTH ASIA CLEFT PLATE SURGERY, HUMANITARIAN ASSISTANCE 62000 SEE V 0 SOUTH ASIA HUNGER RELIEF 15000 SEE V 0 SOUTH ASIA CYCLONE RELIEF, WELLS, FLOOD RELIEF 57010 SEE V 0 SOUTH ASIA HOME REBUILD 7000 SEE V 0 SOUTH ASIA FLOOD RELIEF 6252 SEE V 0 SOUTH ASIA HUNGER RELIEF, DISASTER RELIEF 36800 SEE V 0 SOUTH ASIA HUNGER RELIEF, TRAINING, CYCLONE RELIEF 15500 SEE V 0 SOUTH ASIA FLOOD RELIEF 20000 SEE V 0 SOUTH ASIA CHURCH BUILD 25202 SEE V 0 SOUTH ASIA HUNGER RELIEF 52005 SEE V 0 SOUTH ASIA CYCLONE RELIEF 20160 SEE V 0 SOUTH ASIA EARTHQUAKE RELIEF 12050 SEE V 0 SOUTH ASIA MEDICAL AID 50000 SEE V 0 SOUTH ASIA REFUGEE RELIEF 46830 SEE V 0 SOUTH ASIA BOOK TRANSLATION/COOKING POTS 20876 SEE V 0 SOUTH ASIA HUNGER RELIEF 37000 SEE V 0 SUB-SAHARAN AFRICA WELL 15000 SEE V 0 SUB-SAHARAN AFRICA WELLS, FLOOD RELIEF 31000 SEE V 0 SUB-SAHARAN AFRICA MEDICAL AID AND HUNGER RELIEF 152000 SEE V 0 SUB-SAHARAN AFRICA FARM PROJECT 37500 SEE V 0 SUB-SAHARAN AFRICA WELLS 26400 SEE V 0 SUB-SAHARAN AFRICA HUNGER RELIEF 49000 SEE V 0 SUB-SAHARAN AFRICA HUNGER RELIEF 30000 SEE V 0 SUB-SAHARAN AFRICA HUNGER RELIEF 15000 SEE V 0 SUB-SAHARAN AFRICA WATER PROJECT 23200 SEE V 0 SUB-SAHARAN AFRICA DROUGHT RELIEF 70000 SEE V 0 SUB-SAHARAN AFRICA WELL PUMP 9307 SEE V 0 SUB-SAHARAN AFRICA FARM PROJECT 41817 SEE V 0 SUB-SAHARAN AFRICA CYLCONE RELIEF, MEDICAL SUPPLIES 40000 SEE V 0 SUB-SAHARAN AFRICA FLOOD RELIEF 30000 SEE V 0 SUB-SAHARAN AFRICA FOOD RELIEF 20000 SEE V 0 SUB-SAHARAN AFRICA FOOD RELIEF, MEDICAL PROJECT, REFUGEE RELIEF 75600 SEE V 0 SUB-SAHARAN AFRICA EARTHQUAKE RELIEF 10000 SEE V 0 SUB-SAHARAN AFRICA HUNGER RELIEF 69400 SEE V 0 SUB-SAHARAN AFRICA MEDICAL RELIEF 10000 SEE V 0 SUB-SAHARAN AFRICA HUNGER RELIEF 20000 SEE V 0 SUB-SAHARAN AFRICA SEWING MACHINES 7600 SEE V 0 SUB-SAHARAN AFRICA FARM PROJECT 24000 SEE V 0 SUB-SAHARAN AFRICA TRAINING 34200 SEE V 0 SUB-SAHARAN AFRICA BUILDING PROJECT 5200 SEE V 0 0 0 0 0 0 0 PART I, LINE 2: IDES EMPLOYS A METHODOLOGY FOR MONITORING THE USAGE OF GRANT FUNDS INTERNATIONALLY THAT INCLUDES, BUT IS NOT LIMITED TO THE FOLLOWING: 1. ALL GRANTEES ARE REQUIRED TO SUBMIT AN APPLICATION THAT DETAILS THE AMOUNT OF FUNDS NEEDED AND ITS INTENDED USAGE. 2. COMPLETED APPLICATIONS ARE REVIEWED AND THE BOARD MAKES A DECISION TO ACCEPT, REJECT, OR MAKE MODIFICATIONS TO THE GRANT REQUEST. HOWEVER, THE EXECUTIVE DIRECTOR AND INTERNATIONAL AID DIRECTOR TOGETHER CAN AGREE TO SEND OUT EMERGENCY FUNDS OF UP TO $10,000 WITHOUT BOARD APPROVAL, WHEN NEEDED. IN THIS CASE, THE BOARD WILL BE NOTIFIED IN THE NEXT COMMUNICATION. 3. IF AN APPLICATION IS ACCEPTED, THE GRANTEE IS REQUIRED TO SUBMIT A DETAILED ACCOUNTING OF THE SPENDING OF THE FUNDS THAT INCLUDES RECEIPTS AND PICTURES WHILE THE PROJECT IS IN PROGRESS AND UPON COMPLETION. 4. FAILURE TO PROVIDE THE REQUIRED INFORMATION IN A TIMELY MANNER MAY RESULT IN THE GRANTEE BEING DENIED FUTURE GRANT REQUESTS. ALL ORGANIZATIONS REQUESTING FUNDS OUTSIDE THE UNITED STATES MUST HAVE STATESIDE REPRESENTATION IN THE FORM OF A FORWARDING AGENT OR BOARD. THE FUNDS ARE SENT THROUGH THE STATESIDE REPRESENTATIVE. IN ADDITION TO BEING ACCOUNTABLE TO THEIR BOARD OR FORWARDING AGENT, ALL RECIPIENTS ARE REQUIRED TO PROVIDE A COMPLETE ACCOUNTING TO IDES. THIS INCLUDES A LIST OF ITEMS OBTAINED AND COPIES OF ALL AVAILABLE RECEIPTS. REMAINING FUNDS ARE TO BE RETURNED TO IDES. PICTURES AND FINAL REPORTS ARE ALSO REQUIRED. PART I, LINE 3: GUIDE TO ACTIVITIES PER REGION: DV = DEVELOPMENT D = DISASTER EV = EVANGELISM HU = HUNGER RELIEF M = MEDICAL RELIEF GOLF OUTING 18705 18705 10872 18705 18705 10872 10872 7833 1 CHRIST'S CHURCH OF BEAVERTON 5277 WIXOM BEAVERTON MI 48612 933984929 501(C)(3) 10000 0 CHURCH PROGRAM GATEWAY CHRISTIAN CHURCH 781 WINDERMERE DR CLARKSVILLE TN 370438415 621806001 501(C)(3) 10000 0 TORNADO RELIEF NEW HOPE CHRISTIAN CHURCH 2241 KILPATRICK RD NOKOMIS FL 34275 650801666 501(C)(3) 70000 0 HURRICANE RELIEF ARM PRISON OUTREACH PO BOX 1490 JOPLIN MO 64801 431037106 501(C)(3) 35000 0 PRISION OUTREACH CORNERSTONE CHRISTIAN CHURCH PO BOX 1146 WAILUKU HI 96793 812167141 501(C)(3) 10000 0 FIRE RELIEF LIVE OAK CHRISTIAN CHURCH PO BOX 388 LIVE OAK FL 32064 596202028 501(C)(3) 50000 0 HURRICANE RELIEF NEW DAY CHRISTIAN CHURCH 20212 PEACHLAND BLVD PORT CHARLOTTE FL 33954 237074785 501(C)(3) 684812 0 HURRICANE RELIEF 6 0 PART I, LINE 2: IDES EMPLOYS A METHODOLOGY FOR MONITORING THE USAGE OF GRANT FUNDS IN THE UNITED STATES THAT INCLUDES, BUT IS NOT LIMITED TO THE FOLLOWING: 1. ALL GRANTEES ARE REQUIRED TO SUBMIT AN APPLICATION THAT DETAILS THE AMOUNT OF FUNDS NEEDED AND ITS INTENDED USAGE. 2. COMPLETED APPLICATIONS ARE REVIEWED AND THE BOARD MAKES A DECISION TO ACCEPT, REJECT, OR MAKE MODIFICATIONS TO THE GRANT REQUEST. HOWEVER, THE EXECUTIVE DIRECTOR AND INTERNATIONAL AID DIRECTOR TOGETHER CAN AGREE TO SEND OUT EMERGENCY FUNDS OF UP TO $10,000 WITHOUT BOARD APPROVAL, WHEN NEEDED. IN THIS CASE, THE BOARD WILL BE NOTIFIED IN THE NEXT COMMUNICATION. 3. IF AN APPLICATION IS ACCEPTED, THE GRANTEE IS REQUIRED TO SUBMIT A DETAILED ACCOUNTING OF THE SPENDING OF THE FUNDS THAT INCLUDES RECEIPTS AND PICTURES WHILE THE PROJECT IS IN PROGRESS AND UPON COMPLETION. 4. FAILURE TO PROVIDE THE REQUIRED INFORMATION IN A TIMELY MANNER MAY RESULT IN THE GRANTEE BEING DENIED FUTURE GRANT REQUESTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD FOR REVIEW AND APPROVAL BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION RECEIVES SIGNED CONFLICT OF INTEREST FORMS YEARLY. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A - THE BOARD OF DIRECTORS ANNUALLY EVALUATES THE EXECUTIVE DIRECTOR AND REVIEWS COMPENSATION AND BENEFITS AND APPROVES ANY CHANGES MADE FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, LINE 15B - THE EXECUTIVE DIRECTOR ANNUALLY EVALUATES AND REVIEWS COMPENSATION AND BENEFITS. THEY AND THE BOARD OF DIRECTORS APPROVE ANY CHANGES MADE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.