2025-05-14T15:16:57-05:00 2024-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-07-01 202258099 ESCUELA BILINGUE INTERNACIONAL ESCU 5106533324 410 ALCATRAZ AVENUE OAKLAND CA 94609 EDWARD PINGER DIRECTOR OF FINANCE & OPERATIONS 5106533324 2025-05-14 1 1 MELISSA MODELSON P01603524 9143818900 2025-05-14 2023 2025-03-06 01:10:19Z EDWARD PINGER 410 ALCATRAZ AVENUE OAKLAND CA 94609 15333808 0 X WWW.EBINTERNACIONAL.ORG X 2005 CA TO PROVIDE A SPANISH-ENGLISH EDUCATION BASED ON THE HIGHEST INTERNATIONAL ACADEMIC STANDARDS. 14 12 126 104 0 0 602400 1424764 13747154 13669670 94024 124259 33514 94447 14477092 15313140 2180953 2255565 0 0 9785372 9812353 0 340400 512054 3008297 2966727 14974622 15375045 -497530 -61905 22543912 15372826 19437566 12296961 3106346 3075865 X THE MISSION OF ESCUELA BILINGUE INTERNACIONAL IS TO PROVIDE AN EXCELLENT SPANISH-ENGLISH BILINGUAL EDUCATION BASED ON THE HIGHEST INTERNATIONAL ACADEMIC STANDARDS IN AN ENVIRONMENT THAT THRIVES ON DIVERSITY, FOSTERS GLOBAL CITIZENSHIP, AND DEVELOPS THE CHARACTER NECESSARY TO RECOGNIZE THAT CULTURAL UNIQUENESS IS THE TOUCHSTONE OF OUR COMMON HUMANITY. 0 0 9782216 2108711 12357391 EBI FOLLOWS THE INTERNACIONAL BACCALAUREATE PRIMARY YEARS PROGRAMME (PYP) FOR THE PRE-PRIMARY, KINDERGARTEN AND GRADES 1 THROUGH 5, AND WILL FOLLOW IB'S MIDDLE YEARS PROGRAMME (MYP) FOR THE 6TH THROUGH 8TH GRADE, DEVELOPED BY THE INTERNACIONAL BACCALAUREATE (IB), THESE ARE INTERNATIONALLY RESPECTED PEDAGOGICAL PROGRAMS. STUDENTS GRADUATING 8TH GRADE FROM EBI WILL BE PREPARED TO ENTER ANY SPANISH OR ENGLISH HIGH SCHOOL IN THE WORLD AND TO ATTAIN THE INTERNACTIONAL BACCALAUREATE DEGREE THAT IS HIGHLY REGARDED BY UNIVERSITIES ON AN INTERNATIONAL BASIS. WITH INQUIRY AT THE CENTER OF OUR WORK, CHILDREN AT EBI EXPERIENCE AN INTEGRATED WORLD OF LEARNING AS THEY DRAW ON ALL THE SUBJECT AREAS TO ANSWER THE QUESTIONS THEY HAVE ABOUT THE WORLD AROUND THEM AND MAKE DECISIONS ABOUT POSITIVE ACTIONS THAT WILL MAKE IT BETTER. OUR PHILOSOPHY AND METHODOLOGIES CALL ON CHILDREN, TEACHERS AND FAMILIES TO REFLECT ON WHAT THEY ARE LEARNING AND TO CHOOSE ACTIONS CONGRUENT WITH THEIR CONCLUSIONS IN A COLLABORATIVE AND CARING ENVIRONMENT. OUR GOAL IS TO ACHIEVE BETTER SOLUTIONS TO PROBLEMS BY UNDERSTANDING THE WORLD FROM A VARIETY OF PERSPECTIVES.TOTAL 351 STUDENTS WERE ENROLLED DURING FY24. 1494469 146854 1312999 AFTER SCHOOL PROGRAMS INCLUDE: AFTER-SCHOOL CARE (AVENTURA), ENRICHMENT CLASSES FEATURING A NUMBER OF EXTRA-CURRICULAR ACTIVITIES FROM SOCCER TO CODING; SCHOOL-YEAR CAMPS WHICH ARE OFFERED DURING BREAKS, SUMMER CAMP, AND ATHLETICS. 11276685 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 41 0 126 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X EDWARD PINGER 5106533324 410 ALCATRAZ AVENUE OAKLAND CA 94609 VINCE ADAMS CHAIR 10.00 X X 0 0 0 BECAH BUSSELLE VICE CHAIR 10.00 X X 0 0 0 VICTOR RODRIGUEZ SECRETARY 10.00 X X 0 0 0 JOSE MORALES SECRETARY (THRU 8/2023) 10.00 X X 0 0 0 STEVEN OLIVER TREASURER 10.00 X X 0 0 0 LUKE DUNNINGTON DIRECTOR/TREASURER (THRU 11/2023) 10.00 X X 0 0 0 CAITLIN BILOTTI TRUSTEE 5.00 X 0 0 0 SALLY CANTRELL TRUSTEE 5.00 X 0 0 0 LUZ CAZARES TRUSTEE (THRU 6/8/2024) 5.00 X 0 0 0 LOURDES HARO TRUSTEE (THRU 6/7/2024) 5.00 X 0 0 0 RISHA JAMISON TRUSTEE 5.00 X 0 0 0 TIFFINI JONES TRUSTEE 5.00 X 0 0 0 ZACH KAHN TRUSTEE 5.00 X 0 0 0 JON KOLSTAD TRUSTEE (THRU 8/2023) 5.00 X 0 0 0 BOB LESSER TRUSTEE 5.00 X 0 0 0 CHRIS LEWIS TRUSTEE (THRU 9/2023) 5.00 X 0 0 0 JJ MULLANE TRUSTEE 5.00 X 0 0 0 STACY ORFF TRUSTEE (THRU 1/2024) 5.00 X 0 0 0 DANIELLE RAMO-LARIOS TRUSTEE 5.00 X 0 0 0 ANYE SPIVEY TRUSTEE (THRU 7/2023) 5.00 X 0 0 0 LAURENCE WILSON TRUSTEE 5.00 X 0 0 0 BENJAMIN GRIGGS HEAD OF SCHOOL 40.00 X 147559 0 7083 RICHARD LEVINE CHIEF FINAN & OPS. OFFICER (THRU 10/2023) 40.00 X 156828 0 9943 EDWARD PINGER DIRECTOR OF FINANCE & OPERATIONS 40.00 X 53666 0 8895 TALIA ROMERO DIVISION HEAD (PK-1) 40.00 X 162893 0 26401 JENIFFER CALS DIRECTOR OF ACADEMICS 40.00 X 151557 0 10401 MEGHANN KABALA CONTROLLER 40.00 X 150161 0 16798 ERICA CASTRO DIV HEAD 2-8 & DIRECTOR OF COMM. PROGRAMS 40.00 X 132880 0 26364 SANDRA MILLAN DIRECTOR OF TECHNOLOGY 40.00 X 134328 0 18160 PAOLA CLARK FORMER HEAD OF SCHOOL 0.00 X 399066 0 9652 1488938 0 133697 15 1 1 0 LIEBERT CASSIDY WHITMORE 6033 W CENTURY BLVD STE 500 LOS ANGELES CA 90045 LEGAL 356025 STORBECK SEARCH LLC 1400 NORTH PROVIDENCE ROAD SUITE 3 MEDIA PA 19063 EXECUTIVE SEARCHES/RECRUITING 208218 COMMUNITY COUNSELLING SERVICE LLC 527 MADISON AVE 5TH FL NEW YORK NY 10022 PROFESSIONAL FUNDRAISING 159800 AEA - ACADEMIC EXPERIENCES ABROAD LLC 6324 SE 18TH AVE PORTLAND OR 97202 TRAVEL ARRANGEMENT SERVICES 107832 4 475225 949539 209005 1424764 TUITION AND FEES 611600 12356671 12356671 AUXILIARY INCOME 611600 1312999 1312999 13669670 118870 118870 23314 17925 5389 5389 5389 1336 0 1336 1336 3463 2743 720 720 MISCELLANOUS 900099 64788 64788 UNCLAIMED PROPERTY 900099 24200 24200 CREDIT CARD REBATE 900099 3403 3403 92391 15313140 13670390 0 217986 2255565 2255565 588431 230259 319795 38377 123701 123701 7377208 5501702 1835609 39897 291287 208088 82431 768 708508 539149 160270 9089 723218 514201 200842 8175 115361 115361 81225 81225 340400 340400 595124 168085 413509 13530 76429 2894 37375 36160 159736 62751 91057 5928 115568 47832 64862 2874 844869 829088 14372 1409 4319 1011 3308 285 285 272909 267863 4591 455 67377 66132 1133 112 REPAIRS AND MAINTENANCE 229282 224190 4581 511 CURRICULUM ENHANCEMENT 171173 171173 MATERIALS AND SUPPLIES 93752 70977 19143 3632 CATERING AND MEALS 79715 56122 12856 10737 59603 59603 15375045 11276685 3586306 512054 623485 445661 2965405 1721694 29669 18832 5744340 32814 33767 0 104067 171178 15321130 3832574 11732969 11488556 282582 310760 1027628 1183331 22543912 15372826 918401 977995 10851573 4207845 6627265 6388657 1040327 722464 19437566 12296961 X 2773536 2872337 332810 203528 3106346 3075865 22543912 15372826 -61905 31424 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 332810 31424 3246 360988 306628 29201 3019 332810 348996 -39027 3341 306628 283449 68555 3008 348996 277594 4000 4489 2634 283449 0.04154 0.10405 0.85441 0 0 4525000 4525000 4150166 700341 3449825 5713743 2274735 3439008 247595 241644 5951 684626 615854 68772 11488556 DEPOSITS 16000 ERC RECEIVABLE 475225 RIGHT-OF-USE ASSETS, NET 692106 1183331 LEASE LIABILITIES 722464 722464 X 13091742 31424 2743 34167 13057575 2255565 2255565 15313140 13122223 2743 2743 13119480 2255565 2255565 15375045 PART V, LINE 4: EBI'S BOARD DESIGNATED QUASI ENDOWMENT FUND WAS STARTED IN 2011 AS PART OF THE SCHOOL'S FIRST CAPITAL CAMPAIGN, "BUILDING OUR FUTURE." TEN PERCENT OF THE MONEY RAISED FROM THE CAMPAIGN WENT TO THE BOARD DESIGNATED QUASI ENDOWMENT. ENDOWMENTS PROVIDE A SOURCE OF LONG-TERM INCOME AND FINANCIAL STABILITY. EBI'S BOARD DESIGNATED QUASI ENDOWMENT FUND PRIMARILY SUPPORTS THE TUITION ASSISTANCE PROGRAMS. PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING JURISDICTIONS FOR TAX YEARS PRIOR TO JUNE 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII 2,743. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE 2,255,565. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII 2,743. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST REVENUE 2,255,565. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS PUBLISHED ON THE HOMEPAGE OF THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED ASSISTANCE FROM THE U.S. DEPARTMENT OF THE TREASURY. X X X X X 1 COMMUNITY COUNSELLING SERVICE LLC 527 MADISON AVENUE 5TH FLOOR NEW YORK NY 10022 FUNDRAISING COUNSEL 0 838067 334400 503667 GOLDBERG & ASSOCIATES LLC 10504 SCARBORO LANE POTOMAC MD 20854 GRANT WRITER 0 0 6000 -6000 838067 340400 497667 CA SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH COMMUNITY COUNSELLING SERVICE LLC PROVIDES FOR PAYMENT OF PROFESSIONAL FUNDRAISING SERVICES AT $367,600. THIS FEE INCLUDES THE COSTS ASSOCIATED WITH REVIEW OF DONOR ENGAGEMENT, MANAGEMENT OF THE DEVELOPMENT OPERATION AND SUPPORT OF EBI IN DIRECT DONOR ENGAGEMENT, AND GUIDANCE OF ANNUAL EVENT FUNDRAISING. THE FEE DOES NOT COVER OUT-OF-POCKET PROJECT-RELATED EXPENSES, NOT TO EXCEED $1,200 PER MONTH. THE AGREEMENT WITH GOLDBERG & ASSOCIATES, LLC PROVIDES FOR PAYMENT OF GRANTWRITING SERVICES AT $6,000. THIS FEE INCLUDES THE COSTS ASSOCIATED WITH GRANT PLANNING, PREPARATION WORK, AND DRAFTING FEDERAL NONPROFIT SECURITY GRANT PROGRAM APPLICATIONS. ANY ADDITIONAL OR INCIDENTAL FEES OR COSTS REQUIRED OR INCURRED SHALL BE EBI'S RESPONSIBILITY. 1 FINANCIAL AID - TUITION 99 1978711 FINANCIAL AID - AFTER SCHOOL CARE 58 146854 DIVERSITY FUND SCHOLARSHIP 28 130000 PART I, LINE 2: THE SCHOOL'S FINANCIAL AID AND SCHOLARSHIP ARE DISTRIBUTED TO STUDENTS' FAMILIES BASED ON FINANCIAL NEED. DECISIONS ARE MADE BY A FINANCIAL AID COMMITTEE COMPRISED OF THE DFO, HOS AND ADMINISTRATIVE PERSONNEL. THE SCHOOL UTILIZES THE FAST SERVICE FOR DETERMINING THE NEED AND MAKES FINANCIAL AID AND SCHOLARSHIP ALLOCATIONS BASED ON NEED AND AVAILABLE FUNDS. X 1 0 X X X X 1 0 0 0 0 0 0 1 0 PAOLA CLARK FORMER HEAD OF SCHOOL 190735 0 0 0 208331 0 5533 0 4119 0 408718 0 0 0 TALIA ROMERO DIVISION HEAD (PK-1) 160553 0 1750 0 590 0 10329 0 16072 0 189294 0 0 0 MEGHANN KABALA CONTROLLER 147712 0 750 0 1699 0 9010 0 7788 0 166959 0 0 0 RICHARD LEVINE CHIEF FINAN & OPS. OFFICER (THRU 10/2023) 136670 0 3500 0 16658 0 7551 0 2392 0 166771 0 0 0 JENIFFER CALS DIRECTOR OF ACADEMICS 148017 0 1750 0 1790 0 3041 0 7360 0 161958 0 0 0 ERICA CASTRO DIV HEAD 2-8 & DIRECTOR OF COMM. PROGRAMS 131896 0 250 0 734 0 8593 0 17771 0 159244 0 0 0 BENJAMIN GRIGGS HEAD OF SCHOOL 141429 0 0 0 6130 0 6968 0 115 0 154642 0 0 0 SANDRA MILLAN DIRECTOR OF TECHNOLOGY 131998 0 750 0 1580 0 8060 0 10100 0 152488 0 0 0 PART I, LINE 1A FORMER HEAD OF SCHOOL PAOLA CLARK WAS PAID A HOUSING ALLOWANCE IN THE AMOUNT OF $30,000 THAT IS INCLUDED IN HER COMPENSATION ON SCHEDULE J, PART II, COLUMN B(III). PART I, LINE 4A THE ORGANIZATION'S FORMER HEAD OF SCHOOL RECEIVED A SEPARATION PAYMENT IN THE AMOUNT OF $122,500 DURING THE 2023 CALENDAR YEAR. PART I, LINE 7 INDIVIDUALS REPORTED ON FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II RECEIVED HEAD OF SCHOOL APPROVED DISCRETIONARY BONUSES IN CALENDAR YEAR 2023. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 000000000 2017-09-21 8049000 REFUND 2012 LOAN & CAPITAL IMPROVEMENTS TO CAMPUS 0 0 0 A 1529127 8049000 88320 2822734 5137946 2018 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 A 0 PART IV, LINE 2C THE LATEST REBATE CALCULATION WAS PERFORMED ON 5/8/2023. THE PROCEEDS OF THE ISSUER LOAN OBLIGATION WERE EXPENDED PRIOR TO ANY INVESTMENT AND THERE WERE NO ACCOUNTS ESTABLISHED FOR THE ISSUER LOAN OBLIGATION WHICH WOULD BE SUBJECT TO THE ARBITRAGE REBATE REQUIREMENT. SINCE THERE WAS NO REBATE LIABILITY, THERE IS NO DEPOSIT REQUIREMENT TO A REBATE FUND, AND NO PAYMENT OR REPORTING TO THE FEDERAL GOVERNMENT IS REQUIRED AT THIS TIME. 130872 NEED BASED FINANCIAL AID X 8 209005 AVG. SELLING PRICE 0 0 0 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B). PART I, LINE 32B: DURING FISCAL YEAR 2024, THE ORGANIZATION ENGAGED COMMUNITY COUNSELLING SERVICE LLC (CCS) TO PROVIDE INTERIM DIRECTOR OF DEVELOPMENT SERVICES. KELLY CIOTTI, A CCS EMPLOYEE, LED THE ORGANIZATION'S FUNDRAISING INITIATIVES (ANNUAL FUND), WHICH INVOLVED SOLICITING DONATIONS, INCLUDING NONCASH STOCK CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B AFTER REVIEW BY EBI'S CONTROLLER, DIRECTOR OF FINANCE & OPERATIONS AND HEAD OF SCHOOL, EBI SENDS THE PUBLIC DISCLOSURE COPY OF THE FORM 990 ELECTRONICALLY TO THE BOARD TREASURER. THE BOARD TREASURER THEN SENDS AND MAKES THE PUBLIC DISCLOSURE COPY OF FORM 990 AVAILABLE TO THE OTHER BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. BOARD MEMBERS ARE ENCOURAGED TO REVIEW THE PUBLIC DISCLOSURE COPY OF FORM 990 AND FORWARD QUESTIONS TO THE TREASURER. EITHER THE TREASURER OR THE ACCOUNTING FIRM WILL ADDRESS THE QUESTIONS FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO INTERESTED PERSONS, WHICH INCLUDE ANY TRUSTEE, DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, OR ANY MEMBER OF THE ADMINISTRATION OF THE ORGANIZATION WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. INTERESTED PERSONS ARE REQUIRED TO SIGN STATEMENTS ANNUALLY AND DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES, DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A CONFLICT IS DETERMINED TO EXIST, THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION AND BENEFITS FOR OFFICERS AND KEY EMPLOYEES WERE DETERMINED BY COMPARISON WITH BENCHMARK DATA FROM CAL-ISBOA AND SIMILAR SCHOOLS' FORMS 990 AS WELL AS INDEPENDENT CONSULTANT INPUT (LEGAL COUNSEL, ACCOUNTING FIRM ETC). HEAD OF SCHOOL (HOS) COMPENSATION WAS LAST REVIEWED IN 2024 FOR THE CURRENT HOS, BY THE BOARD CHAIR AND HOS SEARCH COMMITTEE CHAIR; APPROVAL WAS DOCUMENTED AND SHARED VIA EMAIL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE WHICH IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.