CENTER FOR GOVERNMENTAL RESEARCH INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CENTER FOR GOVERNMENTAL RESEARCH INC (EIN 16-0754774)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-05
IRS object ID
202422499349301227
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-05T17:01:56-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161092347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MENGEL METZGER BARR & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CHESTNUT STREET SUITE 1200AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN160754774EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTER FOR GOVERNMENTAL RESEARCHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCENTBusinessNameControlTxt
Phone5853277050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SOUTH WASHINGTON STREET 400AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP146141135ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERIKA ROSENBERGPersonNm
Person TitlePRESIDENT & CEOPersonTitleTxt
Phone5853277050PhoneNum
Signature2024-08-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKEVIN KOPPPreparerPersonNm
PTINP02357851PTIN
Phone5854231860PhoneNum
Preparation2024-08-23PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerERIKA ROSENBERGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SOUTH WASHINGTON STREET 400AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP146141135ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,620,326GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CGR.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1915FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE CENTER FOR GOVERNMENTAL RESEARCH, INC. (CGR) IS A NONPROFIT, NONPARTISAN ORGANIZATION THAT PROVIDES RESEARCH, ANALYSIS, MANAGEMENT GUIDANCE AND IMPLEMENTATION SUPPORT TO GOVERNMENTS AND NONPROFITS. CGR INFORMS AND EMPOWERS LEADERS DRIVING POSITIVE ORGANIZATIONAL CHANGE.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$25,315PYContributionsGrantsAmt
CY Contributions Grants$22,570CYContributionsGrantsAmt
PY Program Service Revenue$1,359,034PYProgramServiceRevenueAmt
CY Program Service Revenue$1,426,633CYProgramServiceRevenueAmt
PY Investment Income$92,296PYInvestmentIncomeAmt
CY Investment Income$109,065CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,476,645PYTotalRevenueAmt
CY Total Revenue$1,558,268CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,102,422PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,165,940CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$410,568PYOtherExpensesAmt
CY Other Expenses$305,892CYOtherExpensesAmt
PY Total Expenses$1,512,990PYTotalExpensesAmt
CY Total Expenses$1,471,832CYTotalExpensesAmt
PY Revenues Less Expenses-$36,345PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$86,436CYRevenuesLessExpensesAmt
Total Assets BOY$3,719,925TotalAssetsBOYAmt
Total Assets EOY$3,359,428TotalAssetsEOYAmt
Total Liabilities BOY$979,723TotalLiabilitiesBOYAmt
Total Liabilities EOY$376,188TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,740,202NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,983,240NetAssetsOrFundBalancesEOYAmt
MissionCGR DRIVES POSITIVE COMMUNITY CHANGE THROUGH THE HIGHEST QUALITY RESEARCH, ANALYSIS, DATA INSIGHTS AND COLLABORATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$776,280ExpenseAmt
Revenue$1,426,633RevenueAmt
DescRESEARCHCGR'S PRIMARY ACTIVITY IS PROVIDING MANAGEMENT CONSULTING SERVICES OR MANAGEMENT TOOLS TO CLIENTS, UTILIZING STAFF EXPERTISE THAT SPANS ECONOMICS AND PUBLIC FINANCE; GOVERNMENT MANAGEMENT; HEALTH AND HUMAN SERVICES; PUBLIC SAFETY; EDUCATION; AND STRATEGIC PLANNING. CGR ALSO CONDUCTS RESEARCH IN THE PUBLIC INTEREST THAT IS NOT FUNDED BY CLIENTS. WE IDENTIFY PROJECTS TO PURSUE BASED UPON THE WORK WE DO, CONVERSATIONS WITH LEADERS WE MEET WHILE CONDUCTING RESEARCH, AND INTERNAL ASSESSMENT ABOUT WHETHER A PARTICULAR ISSUE IS BEING ADEQUATELY ADDRESSED BY OTHERS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$38,275ExpenseAmt
DescPUBLIC SERVICETHE CGR STAFF PROVIDES COMMUNITY OUTREACH AND PUBLIC SERVICE SUPPORT TO MANY OTHER NON-PROFIT ORGANIZATIONS, BOARDS, COMMITTEES, AND COMMUNITY CONVERSATIONS. WE ALSO PROVIDE SUPPORT TO INDIVIDUALS AND OTHER ORGANIZATIONS SEEKING INFORMATION ON PUBLIC POLICY ISSUES. WE ROUTINELY LINK INQUIRING MEMBERS OF THE COMMUNITY TO RESOURCES AND RESEARCH COMPLETED BY CGR ON TOPICS RANGING FROM GOVERNMENT CONSOLIDATION TO HEALTH AND HUMAN SERVICE DATA.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$290,117ExpenseAmt
DescPROJECT DEVELOPMENTCGR RESPONDS TO REQUESTS FOR PROPOSALS FOR TARGETED MANAGEMENT CONSULTING SERVICES ISSUED BY GOVERNMENTS AND NONPROFITS AND ALSO PROACTIVELY MARKETS SERVICES AND PRODUCTS TO POTENTIAL CLIENTS. CGR PRODUCTS ARE HANDS-ON MEASUREMENT TOOLS THAT PUT CUSTOMIZED, UP-TO-DATE INFORMATION AT CLIENTS' FINGERTIPS, PROVIDING ON-DEMAND DECISION SUPPORT. USING THE APPROPRIATE TOOL, A CLIENT CAN PROFILE A COMMUNITY'S NEEDS OR WEIGH THE ECONOMIC IMPACT OF NEW INITIATIVES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,104,672TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee13EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ERIKA ROSENBERGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5853277050PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SOUTH WASHINGTON STREET SUITE 400AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP146141135ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ERIKA ROSENBERG
PRESIDENT & CEO40.00Yes (X)Yes (X)$145,352$0$21,230
JOHN MCKENNA
TRUSTEE0.30Yes (X)$0$0$0
ALEX CASTRO
TRUSTEE0.30Yes (X)$0$0$0
JOEL FRATER
VICE CHAIRMAN0.30Yes (X)Yes (X)$0$0$0
SUZANNE NASIPAK-CHAPMAN
CHAIRMAN0.30Yes (X)Yes (X)$0$0$0
DAVID FIEDLER
IMMEDIATE PAST CHAIR0.30Yes (X)Yes (X)$0$0$0
ROBERT DUFFY
TRUSTEE - RESIGNED 02/230.30Yes (X)$0$0$0
JOSHUA FARRELMAN
TRUSTEE0.30Yes (X)$0$0$0
TODD LIEBERT
TRUSTEE0.30Yes (X)$0$0$0
ANGELA PEREZ-DELGADO
SECRETARY0.30Yes (X)Yes (X)$0$0$0
DEBORAH STENDARDI
TRUSTEE0.30Yes (X)$0$0$0
WARREN HERN
TREASURER0.30Yes (X)Yes (X)$0$0$0
DANIELE LYMAN-TORRES
TRUSTEE0.30Yes (X)$0$0$0
MARISOL RAMOS-LOPEZ
TRUSTEE0.30Yes (X)$0$0$0
THOMAS ROGERS
TRUSTEE0.30Yes (X)$0$0$0
MAURICIO RIVEROS
TRUSTEE - RESIGNED 02/230.30Yes (X)$0$0$0
ROBIN COLE
TRUSTEE - JOINED DURING YEAR0.30Yes (X)$0$0$0
SUSAN GEORGE
TRUSTEE - JOINED DURING YEAR0.30Yes (X)$0$0$0
KELLY GLOVER
CFO & ASSISTANT TREASURER40.00Yes (X)$89,713$0$17,565
FieldValueIRS element (for citing)
Total Reportable Comp From Org$235,065TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$38,795TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$22,570AllOtherContributionsAmt
Total Contributions$22,570TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PUBLIC REIMBURSEMENT F541610$1,425,194$1,425,194
MISCELLANEOUS900099$1,439$1,439
FieldValueIRS element (for citing)
Total Program Service Revenue$1,426,633TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$118,889TotalRevenueColumnAmt
Exclusion$118,889ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$52,234SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$62,058SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$9,824SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$9,824TotalRevenueColumnAmt
Exclusion-$9,824ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,558,268TotalRevenueColumnAmt
Related Or Exempt Func Income$1,426,633RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$109,065ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$273,860TotalAmt
Program Services$92,550ProgramServicesAmt
Management And General$181,310ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$706,748TotalAmt
Program Services$619,728ProgramServicesAmt
Management And General$87,020ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,032TotalAmt
Program Services$30,419ProgramServicesAmt
Management And General$2,613ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$83,126TotalAmt
Program Services$72,445ProgramServicesAmt
Management And General$10,681ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$69,174TotalAmt
Program Services$51,412ProgramServicesAmt
Management And General$17,762ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,913TotalAmt
Management And General$13,913ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$9,356TotalAmt
Management And General$9,356ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,343TotalAmt
Program Services$16,343ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,551TotalAmt
Program Services$13,043ProgramServicesAmt
Management And General$4,508ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,129TotalAmt
Program Services$10,501ProgramServicesAmt
Management And General$3,628ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$84,910TotalAmt
Program Services$63,108ProgramServicesAmt
Management And General$21,802ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,334TotalAmt
Program Services$11,397ProgramServicesAmt
Management And General$3,937ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,496TotalAmt
Program Services$13,004ProgramServicesAmt
Management And General$4,492ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$362TotalAmt
Management And General$362ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,792TotalAmt
Program Services$5,046ProgramServicesAmt
Management And General$1,746ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUBCONTRACTED SERVICES$86,101$86,101
MINOR FURNITURE & EQUIP$7,900$5,871$2,029
REINVESTMENT EXPENSES$5,612$5,612
MEMBERSHIPS & CONTRIBUT$2,673$1,987$686

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,420TotalAmt
Program Services$6,105ProgramServicesAmt
Management And General$1,315ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,471,832TotalAmt
Program Services$1,104,672ProgramServicesAmt
Management And General$367,160ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$439,196BOYAmt
EOY$334,944EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,772BOYAmt
EOY$2,120EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,250BOYAmt
EOY$1,613EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$117,416BOYAmt
EOY$202,565EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$20,226BOYAmt
EOY$23,583EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$339,160LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$315,681LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$15,367BOYAmt
EOY$23,479EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,858,758BOYAmt
EOY$1,898,876EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$540,830BOYAmt
EOY$743,530EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$724,110BOYAmt
EOY$128,718EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,719,925BOYAmt
EOY$3,359,428EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$50,083BOYAmt
EOY$27,625EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$204,204BOYAmt
EOY$217,081EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$725,436BOYAmt
EOY$131,482EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$979,723BOYAmt
EOY$376,188EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,475,936BOYAmt
EOY$2,718,974EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$264,266BOYAmt
EOY$264,266EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,740,202BOYAmt
EOY$2,983,240EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,719,925BOYAmt
EOY$3,359,428EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$86,436ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$156,602NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$36,440CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$241,405CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$74,590CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,315CurrentTaxYearMinus1YearAmt
Current Tax Year$22,570CurrentTaxYearAmt
Total$400,320TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,493,933CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,302,348CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,485,872CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,359,034CurrentTaxYearMinus1YearAmt
Current Tax Year$1,426,633CurrentTaxYearAmt
Total$7,067,820TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,530,373CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,543,753CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,560,462CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,384,349CurrentTaxYearMinus1YearAmt
Current Tax Year$1,449,203CurrentTaxYearAmt
Total$7,468,140TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,950CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$24,850CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,000CurrentTaxYearMinus1YearAmt
Current Tax Year$11,900CurrentTaxYearAmt
Total$75,950TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$526,484CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$831,082CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$986,581CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$795,611CurrentTaxYearMinus1YearAmt
Current Tax Year$766,997CurrentTaxYearAmt
Total$3,906,755TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$540,434CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$855,932CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$996,831CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$810,611CurrentTaxYearMinus1YearAmt
Current Tax Year$778,897CurrentTaxYearAmt
Total$3,982,705TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,485,435PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51,185CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,926CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$87,298CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$81,010CurrentTaxYearMinus1YearAmt
Current Tax Year$118,889CurrentTaxYearAmt
Total$384,308TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51,185CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,926CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$87,298CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$81,010CurrentTaxYearMinus1YearAmt
Current Tax Year$118,889CurrentTaxYearAmt
Total$384,308TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,581,558CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,589,679CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,647,760CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,465,359CurrentTaxYearMinus1YearAmt
Current Tax Year$1,568,092CurrentTaxYearAmt
Total$7,852,448TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.44390PublicSupportCY509Pct
Public Support PY5090.48110PublicSupportPY509Pct
Investment Income CY0.04890InvestmentIncomeCYPct
Investment Income PY0.03710InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$391,035BeginningYearBalanceAmt
Investment Earnings Or Losses$47,563InvestmentEarningsOrLossesAmt
Other Expenditures$17,791OtherExpendituresAmt
End Year Balance$420,807EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$433,255BeginningYearBalanceAmt
Investment Earnings Or Losses-$25,037InvestmentEarningsOrLossesAmt
Other Expenditures$17,183OtherExpendituresAmt
End Year Balance$391,035EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$388,591BeginningYearBalanceAmt
Investment Earnings Or Losses$61,493InvestmentEarningsOrLossesAmt
Other Expenditures$16,829OtherExpendituresAmt
End Year Balance$433,255EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$382,277BeginningYearBalanceAmt
Investment Earnings Or Losses$22,631InvestmentEarningsOrLossesAmt
Other Expenditures$16,317OtherExpendituresAmt
End Year Balance$388,591EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$342,568BeginningYearBalanceAmt
Investment Earnings Or Losses$56,099InvestmentEarningsOrLossesAmt
Other Expenditures$16,390OtherExpendituresAmt
End Year Balance$382,277EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.37200BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.62800PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,160OtherCostOrOtherBasisAmt
Depreciation$19,160DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$320,000OtherCostOrOtherBasisAmt
Depreciation$296,521DepreciationAmt
Book Value$23,479BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$23,479TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INVESCO S&P500 PUR VAL ETF$369,360F
VANGUARD SHORT TERM BOND INDEX ADMIRAL$199,506F
VANGUARD TOTAL BOND MARK$174,664F
FieldValueIRS element (for citing)
Total Book Value Securities$743,530TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$131,482Amt
FieldValueIRS element (for citing)
Total Liability$131,482TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,705,514TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$156,602NetUnrealizedGainsInvstAmt
Revenue Not Reported$156,602RevenueNotReportedAmt
Revenue Subtotal$1,548,912RevenueSubtotalAmt
Investment Expenses Not Incld$9,356InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$9,356RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,558,268TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,462,476TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,462,476ExpensesSubtotalAmt
Investment Expenses Not Incld2$9,356InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$9,356ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,471,832TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:BEATRICE BIBBY ENDOWMENT FOR STUDIES IN PUBLIC POLICY - THIS FUND WAS ESTABLISHED WITH A GIFT FROM A DONOR TO MAINTAIN AND INCREASE CGR'S WORK FOR THE PUBLIC INTEREST, AND AT THE SAME TIME TO ENABLE CGR TO PROVIDE THE LEAGUE OF WOMEN VOTERS OF THE ROCHESTER METROPOLITAN AREA WITH INFORMATION RELEVANT TO THAT ORGANIZATION'S AREAS OF STUDY AND ACTION, INCLUDING BUT NOT LIMITED TO GOVERNMENT STRUCTURE AND FUNCTION, ENVIRONMENT AND NATURAL RESOURCES, HEALTH CARE, AND JUDICIAL ISSUES. EARNINGS FROM THIS FUND ARE TO BE USED AT THE DISCRETION OF THE CGR STAFF, WHO SHALL TOGETHER WITH THE LEAGUE'S DESIGNATED REPRESENTATIVE; DECIDE FROM TIME TO TIME WHICH AREAS OF MUTUAL INTEREST TO STUDY. CGR GENERAL ENDOWMENT FUND - THIS FUND WAS ESTABLISHED BY THE ORGANIZATION TO ACT AS A GENERAL FUND FOR CONTRIBUTORS TO DONATE FUNDS TO BE HELD IN PERPETUITY. THE PURPOSE OF THIS FUND IS TO PRESERVE THE PRINCIPAL INVESTMENT AMOUNTS WHILE INTEREST, DIVIDENDS AND INVESTMENT GAINS/LOSSES ARE TO BE UNRESTRICTED AND USED AT THE DISCRETION OF THE BOARD OF TRUSTEES.
PART X, LINE 2:CGR IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE VARIOUS JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. THE ORGANIZATION FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2023, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO DECEMBER 31, 2020. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020, THROUGH DECEMBER 31, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonERIKA ROSENBERGPersonNm
TitlePRESIDENT & CEOTitleTxt
Base Compensation Filing Org$145,352BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$8,880DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$12,350NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$166,582TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO THE BOARD, REVIEWED FOR ACCURACY AND FILED UPON APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12CTHE BYLAWS OF THE ORGANIZATION REQUIRE THAT BOARD MEMBERS COMPLETE A STATEMENT EACH YEAR STATING WHAT, IF ANY CONFLICTS OF INTEREST HAVE ARISEN.
FORM 990, PART VI, SECTION B, LINE 15LINE 15A: THE PRESIDENT AND CEO'S COMPENSATION PACKAGE IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. AFTER A FULL REVIEW PROCESS, THE COMPENSATION PACKAGE IS SUBSTANTIATED, COMPARED IN CONTEXT, AND EVALUATED AGAINST LIKE POSITIONS. LINE 15B: AS PART OF THE ANNUAL BUDGET PROCESS, THE EXECUTIVE AND FINANCE & AUDIT COMMITTEES REVIEW STAFFING EXPENSES, INCLUDING COST OF LIVING AND OTHER SALARY AND BENEFIT ADJUSTMENTS FOR THE STAFF AS A WHOLE. IN DETERMINING STAFF SALARIES, THE ORGANIZATION IS INFORMED BY CURRENT LOCALLY PUBLISHED SURVEY DATA.
FORM 990, PART VI, SECTION C, LINE 19TO THE EXTENT PRACTICABLE, THE ORGANIZATION MAKES ACCESSIBLE TO THE PUBLIC, VIA CGR'S OFFICIAL WEBSITE, DOCUMENTATION PERTAINING TO ITS MISSION AND CURRENT ACTIVITIES. CGR'S GOVERNING DOCUMENTS, CURRENT YEAR BUDGET, AND ITS MOST RECENT INDEPENDENT AUDIT REPORT ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS.
FORM 990, PART XII, LINE 2CTHE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.

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