2024-05-13T20:46:37-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-07-01 135596751 PARTNERSHIP WITH CHILDREN INC PART 2126899500 299 BROADWAY 1300 NEW YORK NY 10007 WESNER PIERRE EXECUTIVE DIRECTOR & CEO 2126899500 2024-05-13 1 WESNER PIERRE 999009999 0 EVA MRUK P00543254 2122862600 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z WESNER PIERRE 299 BROADWAY 1300 NEW YORK NY 10007 14722988 0 X PARTNERSHIPWITHCHILDREN.ORG X 1912 NY PROVIDING SCHOOL-BASED SERVICES TO STRENGTHEN STUDENTS' EMOTIONAL, SOCIAL AND COGNITIVE SKILLS. 21 21 242 50 0 0 15601069 13665953 1417007 794214 150719 144048 -91997 -123832 17076798 14480383 42000 59460 0 0 10590615 10365632 105000 105000 843749 3623534 3643427 14361149 14173519 2715649 306864 14663761 15638880 1312839 1432830 13350922 14206050 X PARTNERSHIP WITH CHILDREN'S MISSION IS TO STRENGTHEN THE EMOTIONAL, SOCIAL, AND COGNITIVE SKILLS OF CHILDREN IN NEW YORK CITY SO THEY CAN SUCCEED IN SCHOOL, SOCIETY, AND LIFE. 0 1 6492528 0 0 COMMUNITY SCHOOLS:FOLLOWING THE NATIONAL COMMUNITY SCHOOL STRATEGY, PARTNERSHIP WITH CHILDREN PLACED FULL-TIME STAFF IN SCHOOLS TO BUILD PARTNERSHIPS BETWEEN SCHOOLS AND COMMUNITY RESOURCES; AND INTEGRATE ACADEMICS, HEALTH AND SOCIAL SERVICES, YOUTH DEVELOPMENT, AND COMMUNITY ENGAGEMENT. WE ESTABLISH AND MANAGE THE COMMUNITY SCHOOLS PROGRAM, ALWAYS ALONGSIDE OUR COMPREHENSIVE MENTAL HEALTH SERVICES (INDIVIDUAL COUNSELING, SMALL GROUP COUNSELING AND TRAUMA-INFORMED CARE) SO THAT EACH OF OUR 19 COMMUNITY SCHOOLS BENEFIT FROM THE BEHAVIORAL SUPPORTS THAT ARE CORE TO OUR MISSION. 2037011 0 794214 COMPREHENSIVE SCHOOL-BASED MENTAL HEALTH SERVICES:WE PLACED MASTERS-LEVEL CLINICAL SOCIAL WORKERS INTO 15 PUBLIC AND CHARTER SCHOOLS IN NYC'S MOST UNDER-RESOURCED COMMUNITIES. OUR STAFF ARE BASED FULL-TIME IN THE SCHOOLS, PROVIDING MENTAL HEALTH SERVICES THAT INCLUDE INDIVIDUAL AND GROUP COUNSELING, CLASSROOM INTERVENTIONS, CASE MANAGEMENT, AND HOME VISITS AND ARE GROUNDED IN SOCIAL-EMOTIONAL LEARNING (SEL), TRAUMA-INFORMED CARE, AND NEUROSCIENCE. OUR PROGRAMS INCREASE STUDENT WELLNESS, ATTENDANCE, ON-TASK BEHAVIOR, AND ACHIEVEMENT LEVELS; IMPROVE TEACHERS' CLASSROOM MANAGEMENT SKILLS AND INCREASE THEIR TIME SPENT ON INSTRUCTION; REDUCE VIOLENCE AND SUSPENSIONS; AND ENGAGE PARENTS AND FAMILIES. 1098887 0 0 OUT-OF-SCHOOL-TIME PROGRAMS:PARTNERSHIP WITH CHILDREN RUNS OUT-OF-SCHOOL TIME (OST) PROGRAMS TO INCREASE STUDENT ENGAGEMENT AND SCHOOL CONNECTEDNESS, INCREASE SOCIAL-EMOTIONAL SKILLS, INCREASE COLLEGE READINESS, AND IMPROVE RELATIONSHIPS WITH PEERS AND ADULTS. WE DIRECT AFTER-SCHOOL, SUMMER AND EXTENDED SCHOOL DAY PROGRAMS AT 7 SCHOOLS WHERE WE ALSO PROVIDE COMPREHENSIVE PROGRAMMING DURING THE SCHOOL DAY, EXTENDING STUDENTS' SOCIAL-EMOTIONAL LEARNING OUTSIDE THE TRADITIONAL SCHOOL DAY AND CLASSROOM SETTING. 1019848 59460 0 ART EDUCATION:PWC'S ARTS EDUCATION DEPARTMENT, FORMERLY KNOWN AS THE CENTER FOR ARTS EDUCATION, PROVIDES ARTS PROGRAMMING AS A POTENT COMPLEMENT TO PWC'S COMPREHENSIVE SUPPORT MODEL, FULLY ALIGNING WITH OUR STUDENT-CENTERED, WHOLE-CHILD APPROACH. THIS PROGRAMMING INCLUDES RESIDENCIES AND WORKSHOPS TAILORED TO THE NEEDS OF EACH COLLABORATING SCHOOL. PROGRAMMING OFTEN CONNECTS TO MATERIAL BEING EXPLORED IN OTHER CONTENT AREAS, AND CAN BE DELIVERED IN-SCHOOL, AFTER-SCHOOL, ON SATURDAYS, AND DURING SUMMER. WE ALSO OFFER A CAREER DEVELOPMENT PROGRAM THAT PROVIDES HIGH SCHOOL SENIORS WITH CAREER READINESS TRAINING AND INTERNSHIPS IN CREATIVE INDUSTRIES ACROSS THE CITY. 800371 PREVENTION PROGRAM:IN CONJUNCTION WITH AN OUT-OF-SCHOOL-TIME PROGRAM IN HARLEM, PARTNERSHIP WITH CHILDREN OPERATED A GENERAL PREVENTION PROGRAM THAT PROVIDED AN ALTERNATE REFERRAL PIPELINE TO PREVENTION SERVICES FOR UP TO 200 FAMILIES THAT NEED SUPPORT. THE PROGRAM TAILORED SERVICES TO THE NEEDS OF FAMILIES AND CHILDREN THROUGH CASE MANAGEMENT, RESOURCE NAVIGATION, SERVICE REFERRALS, AND SKILL BUILDING. IN FY23, PWC MADE THE DECISION TO NOT EXTEND THE CONTRACT THAT FUNDS THE PROGRAM WHEN IT ENDED ON JUNE 30, 2023 IN ORDER TO FOCUS ON ITS SCHOOL-BASED PROGRAMS. 1820219 59460 0 11448645 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 89 0 242 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X X MARINA SCHREIBER 2126899500 299 BROADWAY 1300 NEW YORK NY 10007 ANDREW BETTWY PRESIDENT 1.00 X X 0 0 0 JED FINN EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 DAVID COHEN VICE PRESIDENT 1.00 X X 0 0 0 ALEXANDRA MURRAY VICE PRESIDENT 1.00 X X 0 0 0 RAMNEEK RIKHY VICE PRESIDENT 1.00 X X 0 0 0 TRAM NGUYEN SECRETARY - THRU 6/28/23 1.00 X X 0 0 0 HELENA WILLNER TREASURER 1.00 X X 0 0 0 NEL AKOTH DIRECTOR 1.00 X 0 0 0 BRIAN ANGIOLET DIRECTOR 1.00 X 0 0 0 LINDA BOFF DIRECTOR - THRU 6/28/23 1.00 X 0 0 0 TOM BOOKER DIRECTOR 1.00 X 0 0 0 ANDRE BRANCH DIRECTOR 1.00 X 0 0 0 JILL BRAUFMAN DIRECTOR 1.00 X 0 0 0 JONATHAN FASSBERG DIRECTOR 1.00 X 0 0 0 OMINO GARDEZI DIRECTOR 1.00 X 0 0 0 KALENA GRIFFIN COSTA DIRECTOR 1.00 X 0 0 0 CASTLEIGH JOHNSON DIRECTOR 1.00 X 0 0 0 PINAR KIP DIRECTOR 1.00 X 0 0 0 ALAN KLINGER ESQ DIRECTOR - THRU 6/28/23 1.00 X 0 0 0 JULIE LANG DIRECTOR 1.00 X 0 0 0 HELEN LIN DIRECTOR 1.00 X 0 0 0 NEALA MARTIN DIRECTOR - THRU 6/28/23 1.00 X 0 0 0 FREDDY ROLON DIRECTOR 1.00 X 0 0 0 MICHAEL ROST DIRECTOR 1.00 X 0 0 0 MIGDALIA VASQUEZ DIRECTOR - THRU 6/28/23 1.00 X 0 0 0 PAY WU DIRECTOR 1.00 X 0 0 0 WESNER PIERRE EXECUTIVE DIRECTOR & CEO 35.00 X 260425 0 6518 MARINA SCHREIBER CHIEF FINANCIAL & ADMINISTRATIVE 35.00 X 180695 0 20781 ANGELA JEFFERSON CHIEF PROGRAM OFFICER 35.00 X 169840 0 15541 JESSICA RAWLINS CHIEF DEVELOPMENT OFFICER THRU 3/23 35.00 X 170473 0 11607 TRAVIS RODGERS CHIEF EQUITY AND STRATEGY THRU 12/22 35.00 X 159164 0 9331 RENE FRANKLYN PINTADO VICE PRESIDENT OF FINANCE 35.00 X 134796 0 26372 MEREDITH SHERMAN VP OF PROGRAMS 35.00 X 122497 0 22149 KATHERINE NICHOLSON CLINICAL DIRECTOR 35.00 X 106607 0 4264 1304497 0 116563 8 0 1 0 NEW YORK EDGE 58-12 QUEENS BOULEVARD SUITE 1 WOODSIDE NY 11377 AFTER SCHOOL PROGRAM PROVIDER 349315 CITY YEAR INC 287 COLUMBUS AVENUE BOSTON MA 02116 TUTORING SERVICES 160000 BARBI ZAKIN EVENTS 370 EAST 76TH STREET NEW YORK NY 10021 FUNDRAISING SERVICES 105000 3 826879 10816110 2022964 7467 13665953 MENTAL HEALTH SERVICES 611710 794214 794214 794214 143907 143907 30289 30148 141 141 141 88625 826879 212457 -123832 -123832 14480383 794214 0 20216 59460 59460 700545 190872 433073 76600 1275 1275 7929690 6789900 747528 392262 166456 142970 14463 9023 663395 552222 75342 35831 904271 733631 121542 49098 4497 4497 70725 70725 48000 24000 24000 105000 105000 19739 19739 942855 745306 130775 66774 59111 22491 24054 12566 654023 566115 52343 35565 52079 37533 12385 2161 354100 252094 73671 28335 55068 44187 10714 167 142844 84265 56893 1686 44144 35814 5933 2397 STUDENT EVENTS 1106950 1106950 STAFF RECRUITMENT 55268 32603 22013 652 REPAIRS AND MAINTENANCE 15455 14114 763 578 STORAGE EXPENSE 13026 9274 2710 1042 5543 4844 687 12 14173519 11448645 1881125 843749 1273122 136802 2722836 3031322 5231284 6135319 79988 90478 68120 68120 0 0 5287653 5929047 68878 315912 14663761 15638880 1229085 1113420 83754 319410 1312839 1432830 X 12507281 13496729 843641 709321 13350922 14206050 14663761 15638880 306864 548264 0 X X 0 1 X 1 0 X 10213426 9143388 10685042 15601069 13665953 59308878 10213426 9143388 10685042 15601069 13665953 59308878 59308878 133818 128647 117809 161242 143907 685423 59994301 4548080 0.98860 0.98850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 1 48000 0 0 0 48000 0 PART II-B, LINE 1: THE ORGANIZATION'S MANAGEMENT, UNDER THE GUIDANCE OF AN ENGAGED GOVERNMENT RELATIONS FIRM, CONTACTED AND ATTENDED MEETINGS WITH NEW YORK CITY COUNCIL MEMBERS TO REQUEST DISCRETIONARY FUNDING AS PART OF THE NEW YORK CITY FISCAL YEAR 2023 BUDGET PROCESS. 225000 10652 10652 225000 225000 14030 14030 225000 225000 26635 26635 225000 225000 2971 2971 225000 225000 5680 5680 225000 1.00000 0 0 22612 22612 0 45508 45508 0 0 LEASE LIABILITY 319410 319410 X 14903908 548264 548264 14355644 19739 105000 124739 14480383 14048780 0 14048780 19739 105000 124739 14173519 PART V, LINE 4: THE PRINCIPAL OF THE ENDOWMENT FUND IS RESTRICTED BY THE DONOR IN PERPETUITY. INCOME FROM THE ENDOWMENT IS INTENDED TO SUPPORT THE GENERAL OPERATIONS OF THE ORGANIZATION. PART X, LINE 2: PWC MAKES DISCLOSURES ABOUT THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT PWC HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. PWC IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE TAX YEARS PRIOR TO FISCAL JUNE 30, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF PROFESSIONAL FUNDRAISING FEES 105,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF PROFESSIONAL FUNDRAISING FEES 105,000. X X X X X X 1 BARBI ZAKIN EVENTS LLC 370 EAST 76TH ST NEW YORK NY 10021 FUNDRAISING CONSULTING 0 915504 105000 810504 915504 105000 810504 NY SPRING GALA 812354 733704 78650 100336 6050 58298 JEPPE EVENT 103150 93175 9975 12017 33200 2556 915504 826879 88625 112353 39250 60854 212457 -123832 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE ORGANIZATION HAD TWO AGREEMENTS WITH THE PROFESSIONAL FUNDRAISER FOR SERVICES CONNECTED TO THE SPRING BENEFIT GALA AND ART EVENT. THE AGREEMENTS PROVIDE FOR PAYMENTS FOR FUNDRAISING SERVICES IN ONE AND TWO INSTALLMENTS RESPECTIVELY, AND PROVIDE FOR THE REIMBURSEMENT OF ADDITIONAL OUT-OF-POCKET EXPENSES WITH THE ORGANIZATION'S APPROVAL. 1 CAREER DEVELOPMENT PROGRAM SCHOLARSHIPS 8 40000 CAREER DEVELOPMENT PROGRAM STIPENDS 20 19460 PART I, LINE 2: SCHOLARSHIPS: THE EDWARD R. WIENER SCHOLARSHIP IS AWARDED TO RECOGNIZE OUTSTANDING PARTICIPANTS OF THE CAREER DEVELOPMENT PROGRAM WHO ARE INTERESTED IN PURSUING A CAREER IN THE ARTS. SCHOLARSHIPS ARE AWARDED ON A NONDISCRIMINATORY AND OBJECTIVE MANNER BASED UPON VARIOUS CRITERIA SUCH AS ACADEMIC MERIT AND FINANCIAL NEED. PAYMENTS ARE MADE DIRECTLY TO STUDENTS, AND AWARDS ARE STRUCTURED WITH REGULAR CHECK-INS BETWEEN THE STAFF AND THE STUDENTS. SPECIFICALLY, THE AWARD PACKETS OUTLINE RESPONSIBILITIES AND CORRESPONDING DEADLINES FOR THE STUDENTS (I.E. THANK YOU LETTER, PROOF OF ENROLLMENT/MATRICULATION, AND FIRST SEMESTER REFLECTIONS ETC.) STUDENT STIPENDS: STUDENT STIPENDS ARE PROVIDED AS PART OF THE ORGANIZATION'S CAREER DEVELOPMENT PROGRAM. STUDENTS MUST MEET ATTENDANCE REQUIREMENTS AND SUBMIT THE NECESSARY PAPERWORK TO BE ELIGIBLE TO RECEIVE STIPENDS. THE PAYMENTS ARE MONITORED BY THE ORGANIZATION'S PROGRAM MANAGERS WHO SUBMIT THE APPROVAL FOR EACH STIPEND PAYMENT TO THE FINANCE DEPARTMENT. X X X X 0 0 0 0 0 0 0 1 0 WESNER PIERRE EXECUTIVE DIRECTOR & CEO 260425 0 0 0 0 0 0 0 6518 0 266943 0 0 0 MARINA SCHREIBER CHIEF FINANCIAL & ADMINISTRATIVE 175695 0 5000 0 0 0 7308 0 13473 0 201476 0 0 0 ANGELA JEFFERSON CHIEF PROGRAM OFFICER 164840 0 5000 0 0 0 6898 0 8643 0 185381 0 0 0 JESSICA RAWLINS CHIEF DEVELOPMENT OFFICER THRU 3/23 165473 0 5000 0 0 0 3598 0 8009 0 182080 0 0 0 TRAVIS RODGERS CHIEF EQUITY AND STRATEGY THRU 12/22 159164 0 0 0 0 0 6481 0 2850 0 168495 0 0 0 RENE FRANKLYN PINTADO VICE PRESIDENT OF FINANCE 129796 0 5000 0 0 0 5706 0 20666 0 161168 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED DISCRETIONARY BONUS COMPENSATION TO INDIVIDUALS REPORTED IN PART VII AND SCHEDULE J, WHICH WAS INCLUDED IN THEIR REPORTABLE COMPENSATION. FORM 990, PART III, LINE 3 THE ORGANIZATION CEASED CONDUCTING PREVENTION PROGRAMS AS OF JUNE 30, 2023. FORM 990, PART V, LINE 2A: THE ORGANIZATION UTILIZED THE SERVICES OF A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") THROUGH MARCH 17, 2023. THE ORGANIZATION'S 2022 W-2 FORMS WERE ISSUED UNDER THE EMPLOYER IDENTIFICATION NUMBER OF THE PEO. THE NUMBER OF EMPLOYEES REPORTED IN PART I, LINE 5, AS WELL AS PART V, LINE 2A, REPRESENT THE TOTAL NUMBER OF THE ORGANIZATION'S EMPLOYEES IN CALENDAR YEAR 2022. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTANT. THE FORM 990 IS REVIEWED IN DETAIL BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND CHIEF OPERATING OFFICER. THE REVISED FORM 990 IS THEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. THE FORM 990 IS PROVIDED ELECTRONICALLY TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO DIRECTORS, OFFICERS, AND KEY EMPLOYEES. ALL PERSONS COVERED UNDER THE POLICY HAVE A DUTY TO DISCLOSE THE EXISTENCE OF ANY POSSIBLE CONFLICT OF INTEREST, WHICH SUCH PERSON DIRECTLY OR INDIRECTLY HAS OR MAY HAVE IN A TRANSACTION OR PROPOSED TRANSACTION WITH THE ORGANIZATION, PROMPTLY UPON BECOMING AWARE OF SUCH POSSIBLE CONFLICT. THE BOARD OF DIRECTORS MAKES DETERMINATIONS REGARDING CONFLICT MATTERS. COVERED PERSONS MAY NOT PARTICIPATE IN DELIBERATIONS OR VOTING RELATING TO A MATTER WITH RESPECT TO WHICH THEY MAY BE CONFLICTED AND ARE PROHIBITED FROM INFLUENCING THE DELIBERATION OR VOTING ON THE MATTER. AS PART OF THE DELIBERATIONS, THE BOARD CONSIDERS WHETHER THE PROPOSED TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST, IS FAIR AND REASONABLE AND IF ALTERNATIVE ARRANGEMENTS WITH PERSONS WHO ARE NOT IN A CONFLICT RELATIONSHIP SHOULD BE INVESTIGATED. DETERMINATIONS ARE MADE BY MAJORITY VOTE OF THE DIRECTORS PRESENT AT THE TIME OF THE VOTE AND DOCUMENTED IN THE BOARD MINUTES. ON AN ANNUAL BASIS, EACH DIRECTOR, OFFICER AND KEY EMPLOYEE IS PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND IS REQUIRED TO COMPLETE, SIGN AND SUBMIT A WRITTEN STATEMENT TO THE COMPLIANCE OFFICER IDENTIFYING ANY RELATIONSHIPS OR TRANSACTIONS THAT MAY PRESENT A CONFLICT OF INTEREST. THE COMPLIANCE OFFICER SUBMITS THE STATEMENTS TO THE BOARD AND MONITORS COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR & CEO AND SETS COMPENSATION ANNUALLY. IN DETERMINING THE COMPENSATION, THE EXECUTIVE COMMITTEE EXAMINES COMPARABILITY DATA PROVIDED BY PUBLIC SOURCES INCLUDING FORMS 990 OF SIMILAR ORGANIZATIONS AND COMPENSATION SURVEYS. THE EXECUTIVE COMMITTEE COMMUNICATES ITS DECISION IN WRITING TO THE ORGANIZATION FOR IMPLEMENTATION. THE EXECUTIVE DIRECTOR & CEO REVIEWS THE COMPENSATION OF THE CHIEF FINANCIAL & ADMINISTRATIVE OFFICER AND ALL OTHER EMPLOYEES ANNUALLY USING COMPARABILITY DATA OF SIMILAR ORGANIZATIONS. THE BOARD OF DIRECTORS APPROVES THE OVERALL BUDGET AND NOT INDIVIDUAL STAFF COMPENSATION AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. THE FORM 990 AND THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. IN ADDITION, THE FORM 990, THE FINANCIAL STATEMENTS AND THE GOVERNING DOCUMENTS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.