2026-07-22T14:58:37-05:00 2025-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2025-01-01 043523528 THE CENTER FOR EFFECTIVE PHILANTHROPY INC CENT 6174920800 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 PHILLIP BUCHANAN PRESIDENT 6174920800 2026-07-17 1 CAITLIN LIMOGES CPA P01633588 5083669100 2026-07-17 2025 2025-03-06 01:10:19Z PHILLIP BUCHANAN 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 19564167 0 X WWW.CEP.ORG X 2000 MA CEP PROVIDES DATA, FEEDBACK, PROGRAMS, AND INSIGHTS TO HELP INDIVIDUAL AND INSTITUTIONAL DONORS IMPROVE THEIR EFFECTIVENESS. WE DO THIS WORK BECAUSE WE BELIEVE EFFECTIVE DONORS, WORKING COLLABORATIVELY AND THOUGHTFULLY, CAN PROFOUNDLY CONTRIBUTE TO CREATING A BETTER AND MORE JUST WORLD. 12 11 70 12 0 0 5483109 8821531 8174859 8524922 537350 737925 0 0 14195318 18084378 0 0 0 0 10811626 11144961 0 0 208295 3640608 4723397 14452234 15868358 -256916 2216020 21627997 24825007 2901067 3018903 18726930 21806104 X CEP PROVIDES DATA, FEEDBACK, PROGRAMS, AND INSIGHTS TO HELP INDIVIDUAL AND INSTITUTIONAL DONORS IMPROVE THEIR EFFECTIVENESS. WE DO THIS WORK BECAUSE WE BELIEVE EFFECTIVE DONORS, WORKING COLLABORATIVELY AND THOUGHTFULLY, CAN PROFOUNDLY CONTRIBUTE TO CREATING A BETTER AND MORE JUST WORLD. 0 0 13623914 8524922 CEP PROVIDES DATA, FEEDBACK, PROGRAMS, AND INSIGHTS TO HELP INDIVIDUAL AND INSTITUTIONAL DONORS IMPROVE THEIR EFFECTIVENESS. WE DO THIS WORK BECAUSE WE BELIEVE EFFECTIVE DONORS, WORKING COLLABORATIVELY AND THOUGHTFULLY, CAN PROFOUNDLY CONTRIBUTE TO CREATING A BETTER AND MORE JUST WORLD.SEE SCHEDULE O FOR MORE INFORMATION ON PROGRAM SERVICE ACCOMPLISHMENTS. 13623914 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 45 0 1 70 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT DC FL GA HI IL KS KY ME MA MD MI MN MO MS NC NH NJ NM NY NV ND OH OK OR PA RI SC TN UT VA WA WI WV X X RIHAB BABIKER 6174920800 675 MASSACHUSETTS AVENUE 11 CAMBRIDGE MA 02139 PHILLIP BUCHANAN PRESIDENT 45.00 X X 636356 0 64664 ANTHONY RICHARDSON BOARD CHAIR 2.00 X 0 0 0 STEPHANIE HULL DIRECTOR 1.00 X 0 0 0 LEE RISBY DIRECTOR 1.00 X 0 0 0 SAMPRITI GANGULI DIRECTOR 1.00 X 0 0 0 LATIDA SMITH DIRECTOR 1.00 X 0 0 0 TARYN HIGASHI DIRECTOR 1.00 X 0 0 0 JESUS GERENA DIRECTOR 1.00 X 0 0 0 DON CHEN DIRECTOR 1.00 X 0 0 0 ALESHA WASHINGTON DIRECTOR 1.00 X 0 0 0 CAROLINE ALTMAN SMITH DIRECTOR 1.00 X 0 0 0 PAM FOSTER DIRECTOR (AS OF 7/2025) 0.50 X 0 0 0 RIHAB BABIKER VP, FINANCE & OPS,TECHNOLOGY/TREASURER 45.00 X 241498 0 36321 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES 45.00 X 302138 0 18442 ELISHA SMITH ARRILLAGA VP, RESEARCH 45.00 X 279237 0 36114 ALYSE D'AMICO VP, PEOPLE & CULTURE 36.00 X 183657 0 17870 DAVID MCKINNEY VP, YOUTHTRUTH 45.00 X 285291 0 16680 MOLLY HEIDEMANN SPECIAL ASST. TO THE PRESIDENT 45.00 X 112236 0 14400 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS 41.70 X 206111 0 31834 AMBER BRADLEY DIRECTOR, CEP LEARNING INSTITUTE 45.00 X 210803 0 28918 ANDREA DE FOREST DIRECTOR, ORGANIZATIONAL LEARNING & COMMUNICATIONS 45.00 X 208472 0 15616 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERVICES 45.00 X 199752 0 33699 WHITNEY IVIE DIRECTOR, CLIENT SERVICES YOUTHTRUTH 45.00 X 187554 0 17182 ALICE MEI SR. MANAGER, ASSESSMENT & ADVISORY SERVICES 45.00 X 168110 0 16940 3221215 0 348680 45 0 1 0 BOSTON IT SERVICES INC PO BOX 2529 WESTWOOD MA 02090 IT SERVICES 292826 IMS TECHNOLOGY SERVICES LLC 3055 MCCANN FARM DR GARNET VALLEY PA 19060 VIDEO CONFERENCING SERVICES 246742 INSOURCE SERVICES INC PO BOX 427 NEWTON MA 02464 IT SERVICES 223557 NATALIA KIRYTTOPOULOU RODRIGUEZ SAN PEDRO 41 3A 28015 MADRID SP LEARNING AND EVALUATION CONSULTANT 176345 GREEN RIVER DATA ANALYSIS 167 MAIN STREET STE 103 BRATTLEBORO VT 05301 TECHNOLOGY CONSULTANT 130717 5 8821531 8821531 ASSESSMENT AND ADVISORY SERVICES 541900 4504860 4504860 YOUTHTRUTH 541900 2468202 2468202 SPEAKING ENGAGEMENT FEES 541610 1092967 1092967 CEP LEARNING INSTITUTE 541610 458893 458893 8524922 735297 735297 1482417 1479789 2628 2628 2628 18084378 8524922 0 737925 2545783 1840891 581545 123347 7117903 6385229 715340 17334 290310 261819 27873 618 510561 455072 51331 4158 680404 581473 89473 9458 79520 79520 55500 55500 23506 23506 1516231 1411159 82120 22952 16065 13729 2113 223 135914 116151 17873 1890 552817 472438 72695 7684 717102 612836 94299 9967 219409 187507 28852 3050 170138 145400 22373 2365 42076 42076 CEP CONFERENCE FACILITI 817478 817478 DUES AND SUBSCRIPTIONS 213774 182692 28111 2971 MEALS 112866 96455 14842 1569 PROFESSIONAL DEVELOPMEN 51001 43585 6707 709 15868358 13623914 2036149 208295 1731126 3973996 1211414 814751 1593986 1720033 1055762 1131898 231019 195327 1478708 1300413 301327 178295 14356634 15703496 1146729 1107211 21627997 24825007 1022815 1129723 735187 829851 1143065 1059329 2901067 3018903 X 16625632 17355427 2101298 4450677 18726930 21806104 21627997 24825007 2216020 863154 0 X X 0 1 X 1 0 X 4835166 6662528 5200916 5483109 8821531 31003250 5587742 6899181 8109379 8174859 8524922 37296083 10422908 13561709 13310295 13657968 17346453 68299333 2448407 2440477 3591393 2871766 2287168 13639211 617769 447849 213888 465739 221295 1966540 3066176 2888326 3805281 3337505 2508463 15605751 52693582 18552 152945 383096 468928 735297 1758818 18552 152945 383096 468928 735297 1758818 10441460 13714654 13693391 14126896 18081750 70058151 0.75210 0.73250 0.02510 0.01770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 263142 263142 0 625156 453817 171339 590410 583454 6956 178295 LEASE LIABILITY 1059329 1059329 X 18924026 863154 863154 18060872 23506 23506 18084378 15844852 0 15844852 23506 23506 15868358 PART X, LINE 2: CEP ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. CEP HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2025. CEP'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES ASSESSMENT AND ADVISORY SERVICES ENGAGEMENTS 181167 0 0 0 0 0 0 181167 0 181167 0 0 0 0 0 0 X X X X 0 0 0 0 0 0 0 1 0 PHILLIP BUCHANAN PRESIDENT 528684 0 107672 0 0 0 41000 0 23664 0 701020 0 0 0 KEVIN BOLDUC VP, ASSESSMENT & ADVISORY SERVICES 277261 0 24877 0 0 0 14831 0 3611 0 320580 0 0 0 ELISHA SMITH ARRILLAGA VP, RESEARCH 255198 0 24039 0 0 0 13227 0 22887 0 315351 0 0 0 DAVID MCKINNEY VP, YOUTHTRUTH 261653 0 23638 0 0 0 5556 0 11124 0 301971 0 0 0 RIHAB BABIKER VP, FINANCE & OPS,TECHNOLOGY/TREASUR 220177 0 21321 0 0 0 12911 0 23410 0 277819 0 0 0 AMBER BRADLEY DIRECTOR, CEP LEARNING INSTITUTE 192090 0 18713 0 0 0 9196 0 19722 0 239721 0 0 0 GRACE NICOLETTE VP, PROGRAMMING & EXTERNAL RELATIONS 187680 0 18431 0 0 0 8581 0 23253 0 237945 0 0 0 MARINELLA BOYADZHIEV DIRECTOR, ASSESSMENT & ADVISORY SERV 181864 0 17888 0 0 0 10436 0 23263 0 233451 0 0 0 ANDREA DE FOREST DIRECTOR, ORGANIZATIONAL LEARNING & 191005 0 17467 0 0 0 6718 0 8898 0 224088 0 0 0 WHITNEY IVIE DIRECTOR, CLIENT SERVICES YOUTHTRUTH 171675 0 15879 0 0 0 8482 0 8700 0 204736 0 0 0 ALYSE D'AMICO VP, PEOPLE & CULTURE 168136 0 15521 0 0 0 9067 0 8803 0 201527 0 0 0 ALICE MEI SR. MANAGER, ASSESSMENT & ADVISORY S 153823 0 14287 0 0 0 8329 0 8611 0 185050 0 0 0 PART I, LINE 7 ALL OFFICERS AND HIGHEST COMPENSATED EMPLOYEES RECEIVED INCENTIVE COMPENSATION BASED ON THE PERFORMANCE OF THE ORGANIZATION. SEE SCHEDULE J PART II. FORM 990, PART III, LINE 4A: DURING 2025, CEP PURSUED AN EXTENSIVE RESEARCH AGENDA, PUBLISHING NUMEROUS REPORTS SHEDDING LIGHT ON IMPORTANT QUESTIONS IN THE SECTOR. THOSE PUBLICATIONS WERE: -BREAKING THE MOLD: THE TRANSFORMATIVE EFFECT OF MACKENZIE SCOTT'S BIG GIFTS THE FINAL REPORT IN A THREE-YEAR STUDY (FEBRUARY 2025) -TRANSFORMATIVE GIFTS: INSIDE ORGANIZATIONS THAT RECEIVED MACKENZIE SCOTT GRANTS A COMPANION TO CEP'S THREE-YEAR STUDY (FEBRUARY 2025) -CHALLENGING TIMES: HOW U.S. NONPROFIT LEADERS ARE EXPERIENCING THE POLITICAL CONTEXT (MARCH 2025) -STATE OF NONPROFITS 2025: WHAT FUNDERS NEED TO KNOW (MAY 2025) -PARTNERING FOR PROGRESS: GRANTEE RECOMMENDATIONS FOR EUROPE-BASED FUNDERS (JUNE 2025) -VOICES THAT MATTER: HOW NONPROFITS AND FOUNDATIONS ENGAGE WITH THE COMMUNITIES THEY SUPPORT (JULY 2025) -AI WITH PURPOSE: HOW FOUNDATIONS AND NONPROFITS ARE THINKING ABOUT AND USING ARTIFICIAL INTELLIGENCE(SEPTEMBER 2025) IN ADDITION, CEP PRESENTED PRELIMINARY FINDINGS FROM ITS ONGOING RESEARCH ON THE CURRENT POLITICAL ENVIRONMENT AFFECTING PHILANTHROPY IN A DATA PRESENTATION TITLED MOUNTING PRESSURE: U.S. FOUNDATIONS AND NONPROFITS ON THE 2025 POLITICAL CLIMATE AT THE CEP2025 CONFERENCE IN NOVEMBER 2025. RESOURCES FROM OUR RESEARCH LIBRARY WERE DOWNLOADED OVER 25,000 DURING 2025. CEP COMPLETED MORE THAN 100 ASSESSMENT AND ADVISORY SERVICES ENGAGEMENTS FOR FOUNDATIONS AND GRANTMAKERS IN 2025, INCLUDING THE GRANTEE PERCEPTION REPORT (GPR), THE APPLICANT PERCEPTION REPORT (APR), THE STAFF PERCEPTION REPORT (SPR), THE DONOR PERCEPTION REPORT (DPR), AND CUSTOM ADVISORY PROJECTS. THESE ASSESSMENTS HELP FUNDERS HEAR FROM CRUCIAL CONSTITUENCIES AND IMPROVE THEIR EFFECTIVENESS. THROUGH ITS YOUTHTRUTH INITIATIVE, CEP GATHERED COMPARATIVE FEEDBACK FROM STUDENTS, FAMILIES, AND SCHOOL STAFF ABOUT THEIR SCHOOL EXPERIENCES, CREATED ONLINE INTERACTIVE REPORTS FOR SCHOOL AND DISTRICT ADMINISTRATORS, AND PROVIDED FOLLOW-UP ADVISORY SUPPORT. IN 2025, YOUTHTRUTH SURVEYED MORE THAN 272,000 STUDENTS, 75,000 FAMILY MEMBERS, AND 25,000 STAFF IN 906 SCHOOLS ACROSS 137 DISTRICTS. FINDINGS WERE SHARED WITH OVER 900 SCHOOLS IN 137 DISTRICTS AND PUBLISHED A NATIONAL RESEARCH REPORT ABOUT THE ISSUE OF BULLYING IN US SCHOOLS. CEP'S LEARNING INSTITUTE DRAWS ON RIGOROUS RESEARCH AND EXTENSIVE EXPERIENCE IN ADVISING FOUNDATIONS TO ENHANCE PHILANTHROPIC EFFECTIVENESS AND MAXIMIZE IMPACT. THE INSTITUTE OFFERS LEARNING COHORTS, TRAININGS, AND TAILORED WORKSHOPS, ENABLING FOUNDATION STAFF AND LEADERS TO ENGAGE DEEPLY WITH PEERS, SET GOALS, AND FOSTER SIGNIFICANT ADVANCEMENTS. IN 2025, THE INSTITUTE FACILITATED CUSTOM WORKSHOPS FOR FIVE FOUNDATIONS ON TOPICS LIKE STRONG FUNDER-GRANTEE RELATIONSHIPS, FACILITATED A PEER LEARNING COHORT FOR SENIOR LEADERS ON WORKING WELL WITH INTERMEDIARIES, FACILITATED TWO PROGRAM OFFICER PEER LEARNING COHORTS, AND LAUNCHED A LEADERSHIP COHORT FOR FOUNDATION CEOS AND PRESIDENTS. CEP'S 2025 CONFERENCE TOOK PLACE NOV. 3-5 IN LOS ANGELES AT THE INTERCONTINENTAL HOTEL DOWNTOWN. THE EVENT WAS OUR LARGEST YET, DRAWING MORE THAN 550 FOUNDATION LEADERS, TRUSTEES, AND PROGRAM OFFICERS FROM ACROSS THE U.S. AND INTERNATIONALLY. FEATURING TIMELY DISCUSSIONS WITH KNOWLEDGEABLE SPEAKERS, THE EVENT RECEIVED HIGH OVERALL SATISFACTION AND USEFULNESS RATINGS FROM ATTENDEES. CEP'S "GIVING DONE RIGHT" PODCAST'S SIXTH SEASON LAUNCHED IN SEPTEMBER, WITH 14 EPISODES IN TOTAL, EXTENDING THROUGH GIVING TUESDAY. FEATURING INTERVIEWS WITH INDIVIDUAL DONORS, NONPROFIT LEADERS, AND PHILANTHROPY EXPERTS, THE SHOW SEEKS TO INSPIRE MORE EFFECTIVE GIVING. IN ADDITION, THE PROGRAMMING AND EXTERNAL RELATIONS TEAM SUPPORTED THE DISSEMINATION OF ALL 2025 RESEARCH REPORTS, INCLUDING HOSTING RELATED WEBINARS AND SEEKING EXTERNAL SPEAKING ENGAGEMENTS WHERE CEP LEADERS SHARED FINDINGS WITH AUDIENCES OF INDIVIDUAL DONORS AND GRANTMAKERS ACROSS THE U.S. AND IN EUROPE. FORM 990, PART VI, SECTION B, LINE 11B CEP STAFF DISTRIBUTE THE 990 DRAFT TO ALL BOARD MEMBERS. IN PARTICULAR, THE CHAIR OF THE BOARD, THE AUDIT & FINANCE COMMITTEE CHAIR, AND THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE CHAIR ARE ASKED TO REVIEW AND APPROVE PRIOR TO FILING. ANY CONCERNS ARE BROUGHT TO THE ATTENTION OF CEP'S VICE PRESIDENT OF FINANCE & OPERATIONS FOR DISCUSSION AND RESOLUTION. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EACH BOARD MEMBER AND THE KEY EMPLOYEE COMPLETES SIGNS AND DELIVERS TO THE PRESIDENT AN ANNUAL AFFILIATION DISCLOSURE STATEMENT NAMING ANY AFFILIATION WITH CEP'S COMPETING/COLLABORATING ORGANIZATIONS, VENDORS, AND CONSULTANTS. ALL RESPONSES ARE REVIEWED BY THE BOARD OF DIRECTOR'S CLERK, ANY RESPONSES RAISING CONCERN ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT, AND, IN THE CASE OF BOARD MEMBERS OR THE PRESIDENT, TO THE CHAIR OF THE BOARD AND GOVERNANCE COMMITTEE TO BE ADDRESSED AND RESOLVED IN COMPLIANCE WITH CEP'S POLICY ON CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 CEP ENGAGES THE SERVICES OF INDEPENDENT COMPENSATION CONSULTANTS TO REVIEW ITS COMPENSATION APPROACH AND STRUCTURE FOR ALL POSITIONS (EXCLUDING THE PRESIDENT) ON A THREE-YEAR INTERVAL AND FOR NEW POSITIONS AS NECESSARY. CEP ENGAGES THE SERVICES OF INDEPENDENT COMPENSATION CONSULTANTS TO REVIEW ITS COMPENSATION APPROACH AND STRUCTURE FOR THE PRESIDENT EVERY SEVERAL YEARS AS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD. THE CONSULTANTS COMPILE AND ANALYZE SALARY DATA FOR POSITIONS COMPARABLE (BASED ON SCOPE OF RESPONSIBILITIES, MANAGEMENT AUTHORITY AND ORGANIZATION REVENUES) TO THE POSITIONS OF CEP EMPLOYEES, UTILIZING PUBLISHED SURVEY RESOURCES AND MARKET ANALYSES, DATA FROM THEIR OWN CLIENT DATABASE, AND, AS AVAILABLE, DATA REPORTED IN IRS FORMS 990 FOR ORGANIZATIONS PROVIDING SIMILAR SERVICES. AS PART OF THE PROCESS, THE CONSULTANTS OFTEN INTERVIEW EMPLOYEES TO GAIN A MORE COMPLETE UNDERSTANDING OF THEIR POSITIONS. FOR THE PRESIDENT: IN 2025, AN INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS ABOUT THE PRESIDENT'S COMPENSATION. THE CONSULTANT REVIEWED THE REPORT WITH THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE OF THE BOARD. THE REPORT INFORMED THE COMPENSATION COMMITTEE'S REVIEW AND DISCUSSION OF THE PRESIDENT'S COMPENSATION. ANY CHANGES TO THE PRESIDENT'S COMPENSATION ARE RECOMMENDED BY THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE AND THEN APPROVED BY THE BOARD OF DIRECTORS. DOCUMENTATION OF THE COMPENSATION AND ORGANIZATIONAL PERFORMANCE COMMITTEE'S DISCUSSION AND DECISIONS REGARDING THE COMPENSATION OF THE PRESIDENT WERE CAPTURED, MAINTAINED, AND COMMUNICATED TO THE VICE PRESIDENT OF PEOPLE AND CULTURE AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS. FOR OFFICERS/KEY EMPLOYEES: IN 2025, THE SAME INDEPENDENT CONSULTANT PREPARED A BENCHMARKING REPORT SUMMARIZING METHODOLOGY, FINDINGS, AND RECOMMENDATIONS ABOUT STAFF COMPENSATION. THE CONSULTANT REVIEWED THE REPORTS WITH CEP'S PRESIDENT AND, AS APPROPRIATE, WITH THE VICE PRESIDENT OF PEOPLE AND CULTURE AND THE VICE PRESIDENT OF FINANCE AND OPERATIONS. DOCUMENTATION OF THE DISCUSSION AND THE DECISION REGARDING THE EMPLOYEE'S COMPENSATION IS CAPTURED AND MAINTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE ORGANIZATION'S FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE, AS WELL AS THE ORGANIZATION'S OWN WEBSITE. THE AUDITED FINANCIALS ARE ALSO AVAILABLE VIA THE ORGANIZATION'S OWN WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.