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HomeMy WebLinkAbout1358 GouldIn Re: John M. Gould File Docket: X -ref: Date Decided: Date Mailed: Before: Louis W. Fryman, Chair John J. Bolger, Vice Chair Daneen E. Reese Donald M. McCurdy Paul M. Henry Raquel K. Bergen 04 -036 Order No. 1358 2/28/05 3/14/05 This is a final adjudication of the State Ethics Commission. Procedurally, the Investigative Division of the State Ethics Commission conducted an investigation regarding a possible violation of the Public Official and Employee Ethics Act, Act 9 of 1989, P.L. 26, 65 P.S. § 401 et seq., as codified by Act 93 of 1998, Chapter 11, 65 Pa.C.S. § 1101 et seq., by the above -named Respondent. At the commencement of its investigation, the Investigative Division served upon Respondent written notice of the specific allegation(s). Upon completion of its investigation, the Investigative Division issued and served upon Respondent a Findings Report identified as an "Investigative Complaint." An Answer was not filed and a hearing was deemed waived. The record is complete. Effective December 15, 1998, Act 9 of 1989 was repealed and replaced by Chapter 11 of Act 93 of 1998, 65 Pa.C.S. § 1101 et seq., which essentially repeats Act 9 of 1989 and provides for the completion of pending matters under Act 93 of 1998. This adjudication of the State Ethics Commission is issued under Act 93 of 1998 and will be made available as a public document thirty days after the mailing date noted above. However, reconsideration may be requested. Any reconsideration request must be received at this Commission within thirty days of the mailing date and must include a detailed explanation of the reasons as to why reconsideration should be granted in conformity with 51 Pa. Code § 21.29(b). A request for reconsideration will not affect the finality of this adjudication but will defer its public release pending action on the request by the Commission. The files in this case will remain confidential in accordance with Chapter 11 of Act 93 of 1998. Any person who violates confidentiality of the Ethics Act is guilty of a misdemeanor subject to a fine of not more than $1,000 or imprisonment for not more than one year. Confidentiality does not preclude discussing this case with an attorney at law. Gould, 04 -036 Page 2 I. ALLEGATION: That John Gould, a (public official /public employee) in his capacity as Superintendent of the Morrisville School District, Bucks County, violated the following provisions of the State Ethics Act (Act 93 of 1998) when he received payments from Classroom Connect, in the form of honoraria for making keynote addresses in relation to his position as a school superintendent and when he failed to disclose all sources of income on Statements of Financial Interests filed for the calendar years 1998, 1999 and 2000, 2002 and 2003. Section 1103. Restricted activities. (d) Honorarium. - -No public official or public employee shall accept an honorarium. 65 Pa.C.S. §1103(d). Section 1105. Statement of financial interests. (b) Required information. - -The statement shall include the following information for the prior calendar year with regard to the person required to file the statement. (5) The name and address of any direct or indirect source of income totaling in the aggregate $1,300 or more. However, this provision shall not be construed to require the divulgence of confidential information protected by statute or existing professional codes of ethics or common law privileges. 65 Pa.C.S. §1105(b). II. FINDINGS: 1. The Investigative Division of the State Ethics Commission received a signed, sworn complaint alleging that John Gould violated provisions of the State Ethics Act (Act 93 of 1998). 2. Upon review of the complaint the Investigative Division initiated a preliminary inquiry on June 14, 2004. 3. The preliminary inquiry was completed within sixty days. 4. On August 6, 2004, a letter was forwarded to John Gould, by the Investigative Division of the State Ethics Commission informing him that a complaint against him was received by the Investigative Division and that a full investigation was being commenced. a. Said letter was forwarded by certified mail, no. 7002 3150 0000 6075 2859. b. The domestic return receipt bore the signature of John Gould, with a delivery date of August 9, 2004. 5. Periodic notice letters were forwarded to John Gould in accordance with the provisions of the Ethics Law advising him of the general status of the investigation. 6. The Investigative Complaint was mailed to the Respondent on January 21, 2005. 7 John Gould served as the Superintendent of the Morrisville Borough School District Gould, 04 -036 Page 3 from July 1, 1998 until approximately July 7, 2004. a. Gould's prior work experience included serving as the Curriculum Director for the Montgomery County IU, Assistant Superintendent for Curriculum for the Norristown School District and involvement with the Shared Vision portion for the Commonwealth's Link to Learn program for the Governor's office under the Ridge Administration. b. The main purpose of the Shared Vision portion of the Link to Learn Program was to advocate and assist in the acquisition of computers for School districts. 1. Gould performed this function prior to working for the Morrisville Borough School District. 8. Gould in his official capacity as Superintendent annually filed Statements of Financial Interests forms by May 1 of each year relating to financial interests for the prior calendar year. 9. Statements of Financial Interests forms on file with the Morrisville School District include the following filings for John Gould: Calendar Year: Filed: Position: Creditors: Direct /Indirect Income: All Other Financial Interests: Calendar Year: Filed: Position: Creditors: Direct /Indirect Income: All Other Financial Interests: Calendar Year: Filed: Position: Creditors: Direct /Indirect Income: All Other Financial Interests: Calendar Year: Filed: Position: Creditors: Direct /Indirect Income: All Other Financial Interests: Calendar Year: Filed: Position: Creditors: Direct /Indirect Income: All Other Financial Interests: Calendar Year: 1999 2003 04/28/04 on SEC Form 1/04 Superintendent None Classroom Connect None 2002 04/24/03 on SEC Form 1/03 Superintendent None Classroom Connect None 2001 04/29/02 on SEC Form 1/02 Superintendent No Response Morrisville School District; Classroom Connect None 2000 04/02/01 on SEC Form 1/01 Superintendent None None None 2000 07/02/04 on SEC Form 1/03 (Amended Form) Superintendent None Classroom Connect None Gould, 04 -036 Page 4 Filed: 07/01/04 on SEC Form 1/04 (Amended Form) Position: Superintendent Creditors: None Direct /Indirect Income: Classroom Connect All Other Financial Interests: None Calendar Year: 1998 Filed: 07/01/04 on SEC Form 1/04 Position: Superintendent Creditors: None Direct /Indirect Income: Classroom Connect All Other Financial Interests: None 10. In or around May 2004 questions were raised whether Gould disclosed all sources of income. 11. As a result of the inquiry, Superintendent Gould filed amended Statements of Financial Interests forms for calendar years 1999 and 2000 and filed a Statement of Financial Interests for calendar year 1998 which previously was not on file. a. These forms were filed on July 1, 2004. 12. Superintendent Gould's amended SFI forms for the 1999 and 2000 calendar years included the disclosure of direct /indirect income from Classroom Connect. a. These amended forms were filed as a result of questions being raised regarding Gould's financial relationship with Classroom Connect. 13. Classroom Connect 8000 Marina Boulevard, Suite 400, Brisbane, CA 94005 was a company whose purpose was to sponsor "conferences (to) bring prominent educators and renowned thinkers together to discuss how technology and the internet can be integrated into instruction and to coach educators in the use of technology in the classroom." a. Classroom Connect had been holding conferences throughout the country between approximately 1994 and April 2004. b. During that period approximately eleven (11) conferences were held throughout the country. c. Classroom Connect conferences offered keynote speakers, general sessions, hands -on labs and special pre- conference sessions relating to integrating technology into the classroom. 14. Gould has been involved with Classroom Connect since approximately 2000. a. Gould was employed as the Superintendent of the Morrisville Borough School District on a full -time basis while performing services for Classroom Connect. b. Gould's involvement with Classroom Connect included serving as a consultant, participating in leadership workshops and giving Keynote addresses. c. Gould came to be involved with Classroom Connect as a result of interaction he had with Rem Jackson of Classroom Connect as part of the Commonwealth's Link to Learn project. Gould, 04 -036 Page 5 d. Gould's involvement with Classroom Connect did not conflict with his responsibilities to the Morrisville Borough School District. 15. Classroom Connect utilized Gould's knowledge of integrating technology into the classroom. a. Gould's knowledge in this area was a result of his involvement with the Link to Learn project for the Commonwealth. 1. This predated Gould's employment with the Morrisville Borough School District. 16. Gould's work for Classroom Connect did not relate to any of his duties and responsibilities at the Morrisville School District. a. Gould did not draw upon any expertise or information gained from his position as Morrisville School District Superintendent when performing services for Classroom Connect. 17. Classroom Connect did not conduct business with the Morrisville School District. 18. Gould's services for Classroom Connect drew upon the expertise that he had gained while working for the Commonwealth of Pennsylvania Link to Learn program. 19. None of the presentations made by Gould dealt with subject matter relating to his role as Superintendent of the Morrisville School District. 20. Rem Jackson served as the Vice - President of Professional Development for Classroom Connect. a. b. c. d. Jackson was responsible for identifying and selecting speakers /presenters to appear during Classroom Connect seminars. Speakers used by Classroom Connect were hired by Jackson as independent contractors. Daily compensation for contractors was determined based on an individual's experience, knowledge and qualifications. Jackson would enter into a contractual relationship with speakers used for Classroom Connect seminars. e. Classroom Connect issued 1099 miscellaneous income forms on an annual basis to those individuals who provided contractual services for them. 21. Classroom Connect's compensation to Gould for his services depended upon the nature of the services provided. a. Gould was compensated at a contractual rate of at least $800 per day. b. Gould's compensation was consistent with other speakers used by Classroom Connect. c. Gould was annually provided with a 1099 miscellaneous income form documenting income received from Classroom Connect. 22. Records supplied by Gould reflect he provided services for Classroom Connect on Gould, 04 -036 Page 6 the following dates. a. 2000 Location February 14 -18 Chicago, IL October 2 -5 Chicago, IL November 6 -9 Long Beach, CA b. 2001 March 27 -30 November 27 -30 c. 2002 March 12 -14 March 19 -21 December 3 -6 Chicago, IL Long Beach, CA Chicago, IL Las Vegas, NV Long Beach, CA d. 2003 October 29 -30 San Antonio, TX e. Classroom Connect Business records are not available to confirm the above listed dates and locations as they are no longer operational. 23. Leave records maintained by the Morrisville Borough School District confirm that Gould utilized annual leave on all dates he performed services for Classroom connect during the normal school calendar (Monday- Friday) as noted below: a. Day Leave Used Tuesday, February 14, 2000 Vacation Wednesday, February 15, 2000 Vacation Thursday, February 16, 2000 Vacation Friday, February 17, 2000 Vacation Monday, October 2, 2000 Vacation Tuesday, October 3, 2000 Vacation Wednesday, October 4, 2000 Vacation Thursday, October 5, 2000 Vacation Monday, November 6, 2000 Vacation Tuesday, November 7, 2000 Vacation Wednesday, November 8, 2000 Vacation Thursday, November 9, 2000 Vacation Tuesday, March 27, 2001 Vacation Wednesday, March 28, 2001 Vacation Thursday, March 29, 2001 Vacation Friday, March 30, 2001 Vacation Tuesday, November 27, 2001 Vacation Wednesday, November 28, 2001 Vacation Thursday, November 29, 2001 Vacation Friday, November 30, 2001 Vacation Tuesday, March 12, 2002 Vacation Wednesday, March 13, 2002 Vacation Thursday, March 14, 2002 Vacation Tuesday, March 19, 2002 Vacation Wednesday, March 20, 2002 Vacation Thursday, March 21, 2002 Vacation Tuesday, December 3, 2002 Vacation Wednesday, December 4, 2002 Vacation Thursday, December 5, 2002 Vacation Friday, December 6, 2002 Vacation Gould, 04 -036 Page 7 24. Gould testified on September 7, 2001 at a public hearing involving the chartering of the Einstein Academy Charter School that he has been a consultant for Classroom Connect for four (4) years receiving compensation of up to $2,500 for a Keynote address. a. Gould subsequently clarified that a Keynote address during Classroom Connection conferences are actual sessions as part of the overall conference. 25. Gould further disclosed the receipt of compensation from Classroom connect for providing keynote addresses through his attorney Jeffrey DiAmico as part of plaintiff's responses and objections in Bucks County Court of Common Pleas case no. 0306996 -27 -2 Gould v. Worob. Gould disclosed the following with respect to additional compensation: a. Question: During the time of your employment with the Morrisville School District from 1998 through the present, have you been employed by, or have you received remuneration or compensation in any form from, any person or other entity in any capacity other than the Morrisville School district? if so, please state: Answer: Yes. Question: The identity of the person or entity; Answer: Classroom Connect. Question: All dates during which you were so employed or received remuneration or compensation in any form; Answer: Approximately 3 times during the calendar year of 2003, approximately 2 times during the calendar year of 2004. Question: The location of the person or entity, and the location(s) where you were employed by, or received remuneration or compensation; Answer: National Presentations. Question: The purposes for which the person or entity employed you, or provided remuneration or compensation; Answer: Keynote addresses. Question: The nature and amount of any remuneration or compensation received. Answer: I received a stipend of approximately $800.00 per presentation. Question: Have you received from any person or other entity from 1998 to the present any awards, honoraria, payments, prizes, or gifts? If so, please state: Answer: Yes. Question: the identity of the person or entity; Answer: Tech Fest. Gould, 04 -036 Page 8 Question: All dates on which you received any awards, honoraria, payments, prizes or gifts; Answer: 1999. Question: The location of the person or entity, and the location(s) where you received any awards, honoraria, payments, prizes or gifts; Answer: Not audible. Questions: The purposes for which the person or entity give you any awards, honoraria, payments, prizes or gifts; Answer: Educator of the Year in Technology award in 1999. Question: The nature and amount of any awards, honoraria, payments, prizes or gifts received by you. Answer: Not audible. Question: Have you been a shareholder, partner or member of any company or other entity including, but not limited to, companies which offer educational services or consulting services of any kind to others? If so, please state: Answer: No. Gould attested to these responses on May 17, 2004. b. During his testimony Gould did not refer to the income he received from Classroom Connect as honoraria. 26. W -2 wage and tax records on file with the school district include the following annual gross wages paid to Gould since 1998: Calendar Year Amount 1998 $ 54, 707.66 1999 $101,599.94 2000 $106,855.54 2001 $109,111.08 2002 $107,746.08 2003 $112,229.56 27. Gould did not disclose income he received in excess of $1,300 from the Morrisville Borough School District on Statements of Financial Interests forms for calendar years 1998 through 2003. a. Gould received income from the District in excess of $1,300 in each calendar years from 1998 through 2003. 28. Gould annually received a 1099 miscellaneous income form from Classroom Connect for services provided during calendar years 2000 through 2003. Annual totals received by Gould are as follows: a. Calendar Year Amount Gould, 04 -036 Page 9 2000 $5,512.86 2001 $6,343.00 2002 $6,649.52 2003 $4,360.00 b. According to Rem Jackson of Classroom Connect, this income was for training and /or consultant services provided in relation to Classroom Connect functions. 29. Gould failed to disclose income received from Classroom Connect on his Statement of Financial Interest (SFI) form filed on April 2, 2001 for calendar year 2000. a. Gould included Classroom Connect as a source of income on an amended SFI form filed on July 2, 2004 for calendar year 2000. 30. On December 15, 2004 Gould discussed disclosure requirements on Statements of Financial Interests forms with a representative of the State Ethics Commission. a. As a result of that discussion, Gould filed amended SFI forms for calendar years 1998 through 2003 with the Ethics Commission on December 21, 2004. 31. Gould filed the following amended Statement of Financial Interests forms with the State Ethics Commission for calendar years 1998 through 2003 on December 21, 2004: Calendar Year: 1998 Filed: 12/20/04 on SEC form 1/04 Position: Superintendent Creditors: None Direct /Indirect Income: Morrisville School District All other financial interest: None Calendar Year: 1999 Filed: 12/20/04 on SEC form 1/04 Position: Superintendent Creditors: None Direct /Indirect Income: Morrisville School District All other financial interest: None Calendar Year: 2000 Filed: 12/20/04 on SEC form 1/04 Position: Superintendent Creditors: None Direct /Indirect Income: Morrisville School District, Classroom Connect All other financial interest: None Calendar Year: 2001 Filed: 12/20/04 on SEC form 1/04 Position: Superintendent Creditors: None Direct /Indirect Income: Morrisville School District, Classroom Connect All other financial interest: None Calendar Year: 2002 Filed: 12/20/04 on SEC form 1/04 Position: Superintendent Gould, 04 -036 Page 10 facts. Creditors: None Direct /Indirect Income: Morrisville School District, Classroom Connect All other financial interest: None Calendar Year: 2003 Filed: 12/20/04 on SEC form 1/04 Position: Superintendent Creditors: None Direct /Indirect Income: Morrisville School District, Classroom Connect All other financial interest: None III. DISCUSSION: At all times relevant to this matter, the Respondent, John M. Gould, hereinafter Gould, has been a public employee subject to the provisions of the Public Official and Employee Ethics Law, Act 9 of 1989, Pamphlet Law 26, 65 P.S. § 401, et seq., as codified by the Public Official and Employee Ethics Act, Act 93 of 1998, Chapter 11, 65 Pa.C.S. § 1101 et seq., which Acts are referred to herein as the "Ethics Act." The allegations are that Gould, as Superintendent of the Morrisville School District (School District), Bucks County, violated Sections 1103(d) and 1105(b)(5) of the Ethics Act when he received payments from Classroom Connect in the form of honoraria in relation to his position as a school superintendent and when he failed to disclose all sources of income on Statements of Financial Interests (SFI's) filed for the calendar years 1998, 1999, 2000, 2002 and 2003. Section 1103(d) of the Ethics Act is an absolute prohibition against accepting honoraria. The statutory definition of "honorarium" generally includes payments which are made in recognition of speaking engagements /presentations, appearances, and published works, but excludes such payments if they are legitimately intended as consideration for the value of such services undertaken in the public official's /public employee's private professional or occupational capacity and are not related to the public position. Section 1105(b)(5) of the Ethics Act requires that every public official /public employee and candidate list the name and address of any direct or indirect source of income totaling in the aggregate of $1,300 or more. Having noted the issues and applicable law, we shall now summarize the relevant Gould served as Superintendent for the School District from July 1998 through July of 2004. Since approximately 2000, Gould has been privately involved with Classroom Connect, a company which sponsors conferences to bring educators and others to discuss the integration of technology and the internet into classroom instruction and second, to coach educators to use such technology in the classroom. While employed as the Superintendent of the School District, Gould participated in Classroom Connect by participating in leadership workshops and giving keynote addresses. Classroom Connect utilized Gould's knowledge of integrating technology into the classroom. Gould obtained such information technology expertise as a result of his involvement with the Link to Learn project for the Commonwealth. Such activity predated Gould's employment with the School District and did not relate to any of his duties and responsibilities with the School District. Gould did not draw upon any expertise or information gained as the Superintendent for the School District while performing such services for Classroom Connect. Classroom Connect drew upon Gould's experience that he gained while working for the Commonwealth of Pennsylvania. Classroom Connect did not conduct any business with the School District. In addition, none of Gould's Gould, 04 -036 Page 11 presentations for Classroom Connect involved any subject matter relating to his role as a School District Superintendent. See, Fact Findings 15 -19. Gould acted as a consultant for Classroom Connect and received compensation at a contractual rate of $800 per day. Gould's leave records at the School District reflect that he took annual leave on days he performed services for Classroom Connect. Gould also received compensation of up to $2,500 to provide keynote addresses for Classroom Connect at four of the conferences. Gould, as the School District Superintendent, was required to file SFI's on or before May 1 of each year as well in the year following termination of service. Since the SFI allegation charges deficiencies as to reporting sources of income, we will limit our inquiry to that particular area. For the calendar years 1998 through 2003, a review of Gould's SFI's reflect that he listed Classroom Connect as a source of income for all years except the calendar years 1999 and 2000. Gould only listed the School District as a source of income on his 2001 calendar year SFI. No other sources of income were listed on the original SFI filings for the calendar years 1998 through 2003. See, Fact Finding 9. After questions were raised in May of 2004 regarding whether Gould disclosed all sources of income, he filed amended SFI's for the calendar years 1999 and 2000 as well as an SFI for the calendar year 1998 which was not on file. Those three SFI's were filed on July 1, 2004. Gould listed on the amended SFI's for the calendar years 1999 and 2000 Classroom Connect as a direct or indirect source of income. See, Fact Findings 9, 12. On December 15, 2004, Gould had discussions regarding SFI disclosure requirements with a representative of this Commission. Thereafter, on December 21, 2004, Gould filed amended SFI's for calendar years 1998 through 2003 wherein he added the School District as a source of income for the calendar years 1998 through 2000, 2002, and 2003. Having summarized the above relevant facts, we must now determine whether the actions of Gould violated Sections 1103(d) and 1105(b)(5) of Act 9 of 1989. We will first consider the allegations concerning honoraria and then review the charges as to the SFI filings. The statutory definition of "honorarium" generally includes payments which are made in recognition of speaking engagements /presentations, appearances, and published works, but excludes such payments if they are legitimately intended as consideration for the value of such services undertaken in the public official's /public employee's private professional or occupational capacity and are not related to the public position. 65 P.S. § 402/65 Pa. C. S. §1102. In Baker, Opinion 91 -004, we set forth criteria for determining whether the exclusion applies in a given instance. The criteria include: the private occupation of the public official /public employee; the expertise of the public official /public employee in the area; the history of activity in the occupation prior to public service; the purpose for the invitation; the capacity in which the public official /public employee is invited; the subject of the speech, work or presentation; the group spoken to and the composition as to members or non - members of the group; the purpose for gathering the group; the amount of the fee relative to the services performed; the source of the invitation; the event at which the speech is given; the subject matter of the speech or published work as compared to the normal subject matter dealt with by the occupational/ professional group; and any other relevant factors. In Confidential Opinion, 01 -001, we determined Section 1103(d) of the Ethics Act would not prohibit a member of a licensing board from accepting payments legitimately Gould, 04 -036 Page 12 intended as consideration for the Member's services relative to speeches, appearances, presentations, published works, or participation on a test development committee where such activities would be undertaken in the Member's professional capacity and would be unrelated to the Member's public position. We held that under the factual circumstances, such payments would not constitute "honoraria" under the definition of the Ethics Act and could be accepted subject to the restrictions of Section 1103(a) of the Ethics Act. In applying the above criteria as to honoraria, we do not find that Gould made such presentations in a public capacity but rather in his professional /occupational capacity. In addition, the findings indicate that his compensation was for consideration of the services he rendered. See, Fact Findings 15 -19. Accordingly, Gould did not violate Section 1103(d) of the Ethics Act as to payments he received from Classroom Connect in that the payments he received were intended as consideration for the value of his services which were a non - public occupational /professional in nature. Confidential Opinion, supra. Turning to the SFI allegations that Gould did not disclose all sources of income for the 1998, 1999, 2000, 2002, and 2003 calendar year filings, we note that Gould, in his original filings, failed to list the School District as a source of income for the calendar years 1998, 1999, 2000, 2002, and 2003. See, Fact Finding 9. Accordingly, Gould violated Section 1105(b)(5) of the Ethics Act when he failed to list Morrisville School District on his SFI's for the calendar years 1998, 1999, 2000, 2002, and 2003. As for Gould listing Classroom Connect on his SFI filings, the record reflects that Gould did not include Classroom Connect on his filings for the 1999 and 2000 calendar year SFI's. See, Fact Finding 9. Accordingly, Gould violated Section 1105(b)(5) of the Ethics Act when he failed to list sources of income of $1,300 or more from Classroom Connect on his SFI's for the calendar years 1998 (late filing), 1999 and 2000. In that Gould filed amended SFI's for the calendar years 1998 through 2003 on December 21, 2004, (Fact Finding 31) correcting the above deficiencies, we will take no further action in this case. IV. CONCLUSIONS OF LAW: 1. Gould, as Superintendent of the Monroeville School District, was a public employee subject to the provisions of Act 9 of 1989 as codified by Act 93 of 1998. 2. Gould did not violate Section 1103(d) of the Ethics Act as to payments he received from Classroom Connect in that the payments were intended as consideration for the value of his services which were non - public occupational/ professional in nature. 3. Gould violated Section 1105(b)(5) of the Ethics Act when he failed to list Morrisville School District as a source of income in excess of $1,300 on his SFI's for the calendar years 1998, 1999, 2000, 2002, and 2003. 4. Gould violated Section 1105(b)(5) of the Ethics Act when he failed to list sources of income in excess of $1,300 from Classroom Connect on his SFI's for the calendar years 1998, 1999 and 2000. In Re: John M. Gould ORDER NO. 1358 File Docket: 04 -036 Date Decided: 2/28/05 Date Mailed: 3/14/05 1 Gould, as Superintendent of the Monroeville School District, did not violate Section 1103(d) of the Ethics Act as to payments he received from Classroom Connect in that the payments were intended as consideration for the value of his services which were non - public occupational/ professional in nature. 2. Gould violated Section 1105(b)(5) of the Ethics Act when he failed to list Morrisville School District as a source of income in excess of $1,300 on his SFI's for the calendar years 1998, 1999, 2000, 2002, and 2003. 3. Gould violated Section 1105(b)(5) of the Ethics Act when he failed to list sources of income in excess of $1,300 from Classroom Connect on his SFI's for the calendar years 1998, 1999 and 2000. BY THE COMMISSION, Louis W. Fryman, Chair