2022-05-10T11:59:25-05:00 2021-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2021-01-01 412055310 HUMANE EDUCATION ADVOCATES REACHING TEACHERS HUMA 9143810309 PO BOX 738 MAMARONECK NY 10543 BRAD GOLDBERG CHAIRMAN/TREASURER 9143810309 2022-05-10 1 BRAD GOLDBERG XXX-XX-XXXX GARRETT M HIGGINS P00543209 9143818900 2022-05-09 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z SEE SCHEDULE O BRAD GOLDBERG PO BOX 738 MAMARONECK NY 10543 761871 0 X WWW.TEACHHEART.ORG X 2001 NY SEE SCHEDULE O FOR DESCRIPTION OF MOST SIGNIFICANT ACTIVITIES. 11 11 7 15 0 0 530084 758139 0 3730 2 2 0 0 530086 761871 0 0 0 0 438059 442988 0 0 54215 112784 101821 550843 544809 -20757 217062 489095 625599 88621 8063 400474 617536 X HEART'S MISSION IS TO DEVELOP A GENERATION OF COMPASSIONATE YOUTH WHO CREATE POSITIVE CHANGE FOR ANIMALS, PEOPLE AND THE NATURAL WORLD. 0 0 151557 0 0 TEACHER TRAINING ONE OF OUR MAJOR TEACHER TRAINING PROJECTS WAS A CREDIT-BEARING 45-HOUR ONLINE HUMANE EDUCATION PROFESSIONAL DEVELOPMENT COURSE WE CONDUCTED THROUGH THE NYC DOE THAT QUALIFIED SCHOOLTEACHERS TOWARD A SALARY DIFFERENTIAL. IN CHICAGO, WE CONDUCTED ONLINE CREDIT-BEARING PROFESSIONAL DEVELOPMENT WORKSHOPS THROUGH THE ROCHELLE LEE TEACHER AWARD SUMMER INSTITUTE ON SERVICE LEARNING IN THE CLASSROOM AND TEACHING ABOUT CLIMATE CHANGE. AT THE ASSOCIATION OF PROFESSIONAL HUMANE EDUCATORS' VIRTUAL CONFERENCE, WE PRESENTED ON INCREASING THE EFFICACY OF HUMANE EDUCATION BY LEVERAGING EQUITY AND RESTORATIVE PRACTICES.WE PARTNERED WITH VOLUNTEERS OF AMERICA IN LOS ANGELES TO DEVELOP A VIRTUAL TRAINING TO IMPLEMENT OUR HUMANE EDUCATION CURRICULUM AT THEIR DOMESTIC VIOLENCE SHELTERS. WE ALSO CONTRACTED WITH UNITE BVI, A NONPROFIT FOUNDATION IN THE BRITISH VIRGIN ISLANDS, TO CONDUCT LIVE REMOTE TRAININGS FOR OVER 30 OF THEIR DIVERSE COMMUNITY PARTNERS TO IMPLEMENT OUR HUMANE EDUCATION CURRICULUM IN THEIR AFTERSCHOOL OR SUMMER YOUTH PROGRAMS.HEART WAS A CONTRIBUTING PARTNER IN THE PUBLICATION CORE COMPONENTS OF HUMANE EDUCATION, WHICH FOCUSES ON THE PROCESS OF TEACHING HUMANE PEDAGOGY TO CREATE A MORE COMPASSIONATE, EQUITABLE, AND REGENERATIVE WORLD. IT IS A GUIDE FOR BEST PRACTICES IN THE DEVELOPMENT, DELIVERY, AND ASSESSMENT OF HUMANE EDUCATION PROGRAMS.WE CONTINUED OUR OUTREACH EFFORTS TO EXTEND OUR COMPASSIONATE COMMUNITIES AWARDS (CCA) PROGRAM TO QUEENS IN THE 2021-2022 SCHOOL YEAR. IN THIS TRANSFORMATIVE PROGRAM, SCHOOLS COMPETE FOR CASH PRIZES AWARDED FOR THE MOST EFFECTIVE PROJECTS INSTILLING COMPASSION AND STUDENT STEWARDSHIP IN THE SCHOOL AND THE GREATER COMMUNITY. WE ARE PARTNERING WITH THE QUEENS BOROUGH PRESIDENT'S OFFICE TO CO-SPONSOR THIS PROGRAM IN DISTRICT 30 AND THE THEME OF THE CONTEST IS FOOD JUSTICE FOR ALL. WE ALSO KEPT OUR CCA NETWORK OF PAST PARTICIPANTS CONNECTED AND ENGAGED IN MEANINGFUL HUMANE EDUCATION PRACTICES THROUGH THE PASSWORD PROTECTED CCA WEBSITE WE CREATED WHERE WE SHARED RESOURCES, STUDENT WORK, AND OTHER MATERIALS FROM THIS INITIATIVE, FACILITATING THE CONTINUATION OF HUMANE EDUCATION PROGRAMMING AND COMMUNICATION AMONG PARTICIPANTS.WE CONTINUED TO OFFER GUIDANCE TO MEMBERS OF OUR HEART NETWORK, SUPPORTING THE EDUCATION PROGRAMS AT ANIMAL SHELTERS, RESCUE GROUPS, AND SANCTUARIES NATIONWIDE. MEMBERS RECEIVED ACCESS TO CUSTOMIZED RESOURCES FROM OUR LIBRARY OF LESSONS AND ACTIVITIES; TIPS AND TOOLS TO SUPPORT OUTREACH PROGRAMS; AND MODERATED CONTENT ON THE MADDIE'S FUND ONLINE COMMUNITY PLATFORM. 139591 0 0 MARKETING, SOCIAL MEDIA, AND ADVOCACY A KEY COMPONENT OF OUR ADVOCACY EFFORTS TO PROMOTE HUMANE EDUCATION AND IMPROVE COMPLIANCE WITH THE NEW YORK STATE HUMANE EDUCATION LAW WAS RAISING AWARENESS OF THE MANY BENEFITS THAT HUMANE EDUCATION OFFERS AND PROVIDING FREE ACCESS TO OUR TEACHING RESOURCES ACROSS A VARIETY OF WEB-BASED PLATFORMS. HEART CONTINUED TO MARKET OUR RESOURCES TO GAIN AS WIDE AN AUDIENCE FOR OUR MATERIALS AS POSSIBLE. WE EXPANDED OUR DIGITAL INITIATIVES THROUGH POPULAR LESSON-SHARING PLATFORMS FOR TEACHERS, INDEXING OUR LESSONS TO NUMEROUS NATIONAL LEARNING STANDARDS TO MAKE THEM MORE ACCESSIBLE AND USABLE IN SCHOOLS NATIONWIDE. IN ADDITION, WE USED SOCIAL MEDIA PLATFORMS POPULAR WITH TEACHERS TO BUILD A COMMUNITY OF HUMANE EDUCATORS AND RAISE AWARENESS OF HEART'S LESSONS. THESE DIGITAL EXPANSIONS HAVE ENABLED OUR RESOURCES TO REACH TENS OF THOUSANDS MORE STUDENTS AND EDUCATORS. WE CONTINUED TO CONTRACT WITH A SERVICE TO MANAGE OUR GOOGLE AD GRANT, THE LEADING SOURCE OF OUR WEBSITE TRAFFIC. WE ALSO OPTIMIZED OUR USE OF SOCIAL MEDIA, DEDICATING MORE STAFF TIME TOWARD SOCIAL MEDIA ACTIVITIES AND REGULARLY POSTED BLOGS ON OUR PROGRAMS AND ACTIVITIES. IN ADDITION, OUR INDIANAPOLIS PROGRAM MANAGER WAS SELECTED TO SERVE ON THE INDIANA DEPARTMENT OF EDUCATION'S COMMITTEE TO REVISE 8TH GRADE STANDARDS IN NATURAL AND COMPUTER SCIENCES, WHICH HAS BEEN AN OPPORTUNITY TO ADVOCATE FOR HUMANE EDUCATION, INCLUDING THE NEED TO TEACH ABOUT CLIMATE CHANGE. WE ALSO PROMOTED HUMANE EDUCATION THROUGH VARIOUS PRESENTATIONS AND COLLABORATIONS, INCLUDING THE NYC BAR ASSOCIATION, ANIMAL LEGAL DEFENSE FUND, LEWIS AND CLARK LAW SCHOOL, THE COMPASSION ARTS FESTIVAL, AND CITIZENS OF PEACE. 59827 0 0 EDUCATIONAL RESOURCE DEVELOPMENT AND DISTRIBUTION IN RESPONSE TO THE COVID-19 PANDEMIC, WE ADDED TO A ROBUST AND GROWING REMOTE LEARNING COLLECTION OF ACTIVITIES TO NURTURE KINDNESS AND CALM THAT TEACHERS AND PARENTS COULD USE WITH CHILDREN. AREAS OF FOCUS INCLUDE ART, READING, WRITING, SELF-CARE, AND FAMILY TIME. HEART ALSO PARTNERED WITH GRYPHON PRESS TO PUBLISH A HUMANE EDUCATION CLASSROOM GUIDE FOR ONE OF THEIR CHILDREN'S BOOKS ON THE SENTIENCE OF FISH AND THE THREATS TO THEIR WELL-BEING. WE CONTINUED TO PROMOTE AND DISSEMINATE OUR FIVE RESOURCE MANUALS: OUR K-5 AND SECONDARY SCHOOL JUSTICE FOR ALL GUIDES, TOTALING 49 LESSONS; OUR K-12 HUMANE EDUCATION RESOURCE GUIDE, WITH 40 ANIMAL PROTECTION LESSONS; OUR K-3 EXPLORING THE LIVES OF FARM ANIMALS GUIDE WITH 14 LESSONS; AND OUR PRE-K GUIDE, KINDNESS FOR ALL, WITH A 7-LESSON CURRICULUM. WE ALSO PROMOTED OUR CLIMATE LITERACY WEBSITE, TEACHCLIMATE.ORG, AND DISSEMINATED OUR EVERYDAY CIRCLES CARDS, A TOOLKIT OF 180 HUMANE EDUCATION/SOCIAL AND EMOTIONAL LEARNING ACTIVITY CARDS PERTAINING TO A RANGE OF ANIMAL, ENVIRONMENTAL, AND SOCIAL JUSTICE TOPICS. 47861 0 3730 STUDENT PROGRAMS HEART INSTRUCTORS TAUGHT MULTI-LESSON PROGRAMS TO STUDENTS IN THE NEW YORK CITY, CHICAGO, AND INDIANAPOLIS AREAS BOTH IN-PERSON AND VIRTUALLY IN 2021. WE TAUGHT AT SCHOOLS IN QUEENS, NY AND CONDUCTED PROGRAMS IN CHICAGO THROUGHOUT THE YEAR. IN INDIANAPOLIS, WE CO-LED A SUCCESSFUL CLIMATE CAMP. AS GUEST LECTURERS, WE ALSO REACHED COLLEGE AND LAW SCHOOL STUDENTS AT MADONNA UNIVERSITY, TOURO LAW SCHOOL, AND NYU LAW SCHOOL. 47861 0 3730 398836 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL NY OR FL CA X X MR BRADLEY GOLDBERG 9143810309 257 MAMARONECK AVENUE SUITE 209 MAMARONECK NY 10543 BRAD GOLDBERG CHAIRMAN/TREASURER 20.00 X X 0 0 0 STEVE WHITMAN SECRETARY 1.00 X X 0 0 0 RICHARD GOLD DIRECTOR 1.00 X 0 0 0 MICARL HILL DIRECTOR 1.00 X 0 0 0 LILI LAWNER DIRECTOR 1.00 X 0 0 0 SUZI OPPENHEIMER DIRECTOR 1.00 X 0 0 0 HELEN RAFFERTY DIRECTOR 1.00 X 0 0 0 LENA TOWNSEND DIRECTOR 1.00 X 0 0 0 CANDY UDELL DIRECTOR 1.00 X 0 0 0 CATHY WALLACH DIRECTOR 1.00 X 0 0 0 CHRISTOPHER WLACH DIRECTOR 2.00 X 0 0 0 MEENA ALAGAPPAN ESQ EXECUTIVE DIRECTOR 40.00 X 110471 0 16587 CLAIRE STERLING COO 40.00 X 74398 0 14754 184869 0 31341 1 0 0 0 0 155404 602735 758139 AFTER-SCHOOL PROGRAM 611710 3730 3730 3730 2 2 761871 3730 0 2 216210 116222 69237 30751 163955 161378 1262 1315 7431 5728 1179 524 22885 22797 88 32507 25050 5074 2383 7455 7455 48669 39069 321 9279 19790 9895 4948 4947 9917 7361 841 1715 5915 4732 592 591 375 300 38 37 810 567 81 162 6558 5246 656 656 FUNDRAISING 1625 1625 MISCELLANEOUS 676 472 68 136 MEALS 31 19 6 6 544809 398836 91758 54215 471900 601307 11314 11316 5881 12976 489095 625599 7584 8063 81037 0 88621 8063 X 367974 595036 32500 22500 400474 617536 489095 625599 217062 0 X X 0 1 X 1 0 X 625524 629670 650516 530084 758139 3193933 625524 629670 650516 530084 758139 3193933 784595 2409338 3 3 3 2 2 13 3193946 3730 0.75430 0.75040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2000 2000 489388 491388 98278 24570 0 0 106341 110285 94838 98278 409742 614613 2000 2000 2000 2000 8000 26585 27571 23710 24570 102436 153654 0 X 761871 0 761871 0 761871 544809 0 544809 0 544809 PART X, LINE 2: HEART IS RECOGNIZED AS TAX EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HEART RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT HEART HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. HEART IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2018. FORM 990, PART I, LINE 1: HEART IS A NONPROFIT WITH A MISSION TO DEVELOP A GENERATION OF COMPASSIONATE YOUTH WHO CREATE POSITIVE CHANGE FOR ANIMALS, PEOPLE AND THE NATURAL WORLD. OUR VISION IS THAT WE WILL MOVE TOWARD A FUTURE WHEN ALL STUDENTS HAVE ACCESS TO EDUCATION THAT FOSTERS COMPASSION AND PROMOTES SOCIAL RESPONSIBILITY TOWARD ALL LIVING BEINGS AND THE NATURAL WORLD. HEART WILL PROVIDE A LEADERSHIP ROLE TO ENABLE THE INCLUSION OF HUMANE EDUCATION INTO SCHOOL CURRICULA AND ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 2 BRAD GOLDBERG AND LILLI LAWNER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B HUMANE EDUCATION ADVOCATES REACHING TEACHERS HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. ONCE THE RETURN IS SUBMITTED BY THE ACCOUNTANTS IT IS REVIEWED BY THE BOARD CHAIR AND THE AUDIT COMMITTEE. THE AUDIT COMMITTEE HAS A TELEPHONE CONFERENCE CALL TO DISCUSS AND APPROVE THE RETURN. FORM 990 IS THEN SENT TO THE FULL BOARD FOR THEIR REVIEW. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND OFFICER OF HEART, IS REQUIRED TO CONDUCT ALL THE AFFAIRS OF HEART IN THE BEST INTERESTS OF HEART, TO AVOID THE APPEARANCE OF A CONFLICT BETWEEN HIS OR HER PERSONAL INTERESTS AND THE INTERESTS OF HEART AND TO ENSURE THAT HE OR SHE DOES NOT BENEFIT PERSONALLY FROM HIS OR HER POSITION AS A TRUSTEE OR OFFICER. THIS OBLIGATION ALSO REQUIRES THAT THE BOARD OF DIRECTORS BE FULLY INFORMED REGARDING TRANSACTIONS AND ARRANGEMENTS INTO WHICH HEART ENTERS AND WITH RESPECT TO WHICH OFFICERS MAY HAVE AN INTEREST. TO ENSURE FAIRNESS IN THE BOARD'S DECISION-MAKING PROCESSES AND TO PROTECT HEART'S INTERESTS WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF ANY OF ITS TRUSTEES OF OFFICERS THE BOARD OF DIRECTORS HAS ADOPTED A CONFLICTS OF INTEREST POLICY. EACH DIRECTOR AND OFFICER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTOOD THIS POLICY, AND (C) HAS AGREED TO COMPLY WITH THIS POLICY. UPON THE FIRST KNOWLEDGE BY AN INTERESTED PERSON THAT THE BOARD OR A COMMITTEE THEREOF IS CONSIDERING A TRANSACTION OR ARRANGEMENT WITH AN ENTITY OR INDIVIDUAL WITH WHICH THE INTERESTED PERSON HAS AN INTEREST, THE INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER INTEREST TO THE BOARD OR THE COMMITTEE OF THE BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST, THE INTERESTED PERSON MAY NOT PARTICIPATE IN CONSIDERATION OF THE PROPOSED TRANSACTION OR ARRANGEMENT, SHALL NOT VOTE ON SUCH TRANSACTION OR ARRANGEMENT, AND SHALL NOT BE PRESENT FOR THE CONSIDERATION OF OR VOTE ON SUCH TRANSACTION UNLESS THE BOARD OR COMMITTEE REQUESTS INFORMATION OR INTERPRETATION FROM THE INTERESTED PERSON. THE BOARD OR COMMITTEE SHALL THEN DETERMINE, BY A VOTE SUFFICIENT FOR SUCH PURPOSE WITHOUT COUNTING THE VOTE OF ANY INTERESTED PERSON, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN HEART'S BEST INTERESTS AND IS FAIR AND REASONABLE TO HEART AND SHALL MAKE A DECISION WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN ACCORDANCE WITH SUCH DETERMINATION. IN DETERMINING WHETHER THE TRANSACTION OR ARRANGEMENT IS IN HEART'S BEST INTEREST, HEART SHALL REVIEW AVAILABLE INFORMATION REGARDING THE COST OR BENEFIT OF COMPARABLE TRANSACTIONS OR ARRANGEMENTS, IF ANY. INTERESTED DIRECTORS MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING WHICH AUTHORIZES SUCH A TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE BOARD OR THE COMMITTEE CONSIDERING THE INTEREST OF AN INTERESTED PERSON SHALL CONTAIN: - THE NAMES OF THE INTEREST PERSON(S) WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE AN INTEREST, - THE NATURE OF THE INTEREST, - A RECORD OF ANY DETERMINATION AS TO WHETHER A TRANSACTION OR ARRANGEMENT WAS IN THE BEST INTEREST OF AND FAIR AND REASONABLE TO HEART, NOTWITHSTANDING THE INTEREST, AND THE SPECIFIC REASONS SUPPORTING SUCH DETERMINATION, AND - THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSIONS ON THE TRANSACTION OR ARRANGEMENT AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIR OF HEART MAKES RECOMMENDATIONS ON THE EXECUTIVE DIRECTOR'S COMPENSATION. A CONFIDENTIAL MEMO IS SENT TO THE AUDIT COMMITTEE AND A PHONE MEETING IS HELD TO DISCUSS THE CHAIR'S RECOMMENDATION. THE RECOMMENDATIONS ARE BASED ON REPORTS ON COMPARABLE COMPENSATION FROM A SPECIAL ANNUAL GUIDESTAR COMPENSATION STUDY. ONCE THE AUDIT COMMITTEE APPROVES THE FINAL SALARY AND BONUS AWARDS AN EXECUTIVE SESSION IS HELD AT THE CONCLUSION OF THE DECEMBER BOARD MEETING DISCUSSING THE RECOMMENDATION FROM THE AUDIT COMMITTEE AND GETTING THE FINAL APPROVAL FROM THE FULL BOARD. THE BOARD APPROVAL OF THE SALARY AND BONUS AWARDS IS DOCUMENTED IN THE MINUTES TO THE EXECUTIVE SESSION. THE EXECUTIVE DIRECTOR AND THE TREASURER MEET WITH THE COO FOR A 12 MONTH AND YEAR REVIEW. THE EXECUTIVE COMPENSATION COMMITTEE HAS A PHONE MEETING WHERE BOTH THE OUTCOME OF THAT REVIEW ALONG WITH THE RECOMMENDED COMPENSATION AND BONUS AWARDS FOR BOTH THE COO, EXECUTIVE DIRECTOR AND THE STAFF WERE DISCUSSED AND APPROVED AS RECOMMENDATION TO THE BOARD. THE BOARD MEETING THEN TOOK PLACE AND THERE WAS AN EXECUTIVE SESSION FOLLOWING THE MAIN BOARD MEETING WHEN THOSE RECOMMENDATIONS WERE DISCUSSED AND APPROVED BY THE BOARD. NO SEPARATE MINUTES WERE TAKEN OF THE EXECUTIVE SESSION MEETING ALTHOUGH THE MEETING OF THE EXECUTIVE COMPENSATION COMMITTEE WAS REFERENCED IN THE BOARD MEETING MINUTES. 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 FORM 990 IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT P.O. BOX 738, MAMARONECK, NY 10543 OR BY CALLING THE ORGANIZATION DIRECTLY AT (914)-381-0309. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR. FORM 990, BOX C: HUMANE EDUCATION ADVOCATES REACHING TEACHERS ALSO CONDUCTS BUSINESS USING THE FOLLOWING D/B/A'S: (1)HEART (2)ANIMALS AWAKENING COMPASSION IN YOUTH