SECOND HARVEST FOOD BANK OF EAST TENNESSEE: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: SECOND HARVEST FOOD BANK OF EAST TENNESSEE (EIN 58-1450139)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-03-02
IRS object ID: 202240619349301164
Schema version: 2020v4.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-03-02T11:04:24-06:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	621199757	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LBMC PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2095 LAKESIDE CENTRE WAY SUITE 220	AddressLine1Txt
City	KNOXVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37922	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	581450139	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SECOND HARVEST FOOD BANK OF EAST	BusinessNameLine1Txt
Business Name Line2	TENNESSEE	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SECO	BusinessNameControlTxt
Phone	8652438200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	136 HARVEST LANE	AddressLine1Txt
City	MARYVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37801	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ELAINE STRENO	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8652438200	PhoneNum
Signature	2022-02-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ELAINE	PersonFirstNm
Person Last	STRENO	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMANDA P HENSLEY CPA	PreparerPersonNm
PTIN	P01524172	PTIN
Phone	8656919000	PhoneNum
Preparation	2022-02-23	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ELAINE STRENO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	136 HARVEST LANE	AddressLine1Txt
City	MARYVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37801	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$53,021,235	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SECONDHARVESTETN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1981	FormationYr
Legal Domicile State	TN	LegalDomicileStateCd
Activity Or Mission	ASSESS AND ADDRESS THE NUTRITIONAL NEEDS OF ALL PEOPLE EXPERIENCING HUNGER IN OUR 18 COUNTY EAST TENNESSEE SERVICE AREA.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	59	TotalEmployeeCnt
Total Volunteers	4163	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$34,577,772	PYContributionsGrantsAmt
CY Contributions Grants	$50,848,291	CYContributionsGrantsAmt
PY Program Service Revenue	$2,569,872	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,092,683	CYProgramServiceRevenueAmt
PY Investment Income	$19,615	PYInvestmentIncomeAmt
CY Investment Income	$73,580	CYInvestmentIncomeAmt
PY Other Revenue	$10,897	PYOtherRevenueAmt
CY Other Revenue	-$2,929	CYOtherRevenueAmt
PY Total Revenue	$37,178,156	PYTotalRevenueAmt
CY Total Revenue	$53,011,625	CYTotalRevenueAmt
PY Grants And Similar Paid	$512,518	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$618,879	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,430,366	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,635,981	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$309,473	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$235,562	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,146,536	CYTotalFundraisingExpenseAmt
PY Other Expenses	$30,294,418	PYOtherExpensesAmt
CY Other Expenses	$33,922,474	CYOtherExpensesAmt
PY Total Expenses	$33,546,775	PYTotalExpensesAmt
CY Total Expenses	$37,412,896	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,631,381	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$15,598,729	CYRevenuesLessExpensesAmt
Total Assets BOY	$13,923,063	TotalAssetsBOYAmt
Total Assets EOY	$29,740,817	TotalAssetsEOYAmt
Total Liabilities BOY	$979,180	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,120,095	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$12,943,883	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$28,620,722	NetAssetsOrFundBalancesEOYAmt
Mission	SECOND HARVEST FOOD BANK OF EAST TENNESSEE IS DEDICATED TO COMPASSIONATELY FEEDING EAST TENNESSEANS EXPERIENCING HUNGER & ENGAGING THE COMMUNITY IN THE FIGHT TO ELIMINATE HUNGER.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$35,927,779	ExpenseAmt
Grant	$618,879	GrantAmt
Revenue	$2,097,246	RevenueAmt
Desc	SECOND HARVEST FOOD BANK SERVES CLIENTS THROUGH MOBILE DISTRIBUTIONS WHEN LOCAL COMMUNITY LACKS INFRASTRUCTURE. THE FOOD FOR KIDS PROGRAM SERVES STUDENTS WEEKLY TO SUPPLEMENT FOOD OVER THE WEEKENDS. THE FOOD RESCUE PROGRAM REDUCES FOOD WASTE BY RESCUING FOOD FROM GROCERS, RESTAURANTS, AND FARMERS TO REROUTE IT FROM LANDFILLS TO PARTNER AGENCIES.	Desc
Total Program Service Expenses	$35,927,779	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	59	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOYCE ZIRKLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8652438200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	136 HARVEST LANE	AddressLine1Txt
City	MARYVILLE	CityNm
State Abbreviation	TN	StateAbbreviationCd
ZIP	37801	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PATRICK BIRMINGHAM
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
SHANNON JOHNSON
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
LORI HICKOK
SECRETARY/TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID KEIM
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
TIM MCLEMORE
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
JACOB OGLE
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN ROSS
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
DAVID REYNOLDS
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
DAVID OWENS
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
DREW EVERETT
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
BOB HARALSON
BOARD MEMBER	2.00	Yes (X)		$0	$0	$0
ELAINE STRENO
EXECUTIVE DIRECTOR	40.00		Yes (X)	$157,150	$0	$11,222

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$157,150	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$11,222	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RKD ALPHA DOG	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8001 S 13TH STREET	AddressLine1Txt
City	LINCOLN	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68512	ZIPCd

Field	Value	IRS element (for citing)
Services	PROFESSIONAL FUNDRAISING	ServicesDesc
Compensation	$235,562	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$286,586	FederatedCampaignsAmt
Fundraising	$23,050	FundraisingAmt
Government Grants	$1,045,313	GovernmentGrantsAmt
All Other Contributions	$49,493,342	AllOtherContributionsAmt
Noncash Contributions	$29,513,301	NoncashContributionsAmt
Total Contributions	$50,848,291	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PURCHASED REVENUE	624200	$1,952,682	$1,952,682
SHARED MAINTENANCE FEES	624200	$87,914	$87,914
RURAL ROUTE	624200	$51,527	$51,527
AGENCY APPLICATION	624200	$560	$560

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,092,683	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$69,949	TotalRevenueColumnAmt
Exclusion	$69,949	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$9,380	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$5,749	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$3,631	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,631	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,631	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$23,050	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$3,861	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$3,861	TotalRevenueColumnAmt
Exclusion	-$3,861	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	624200	BusinessCd
Total Revenue Column	$932	TotalRevenueColumnAmt
Related Or Exempt Func Income	$932	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$932	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$53,011,625	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,097,246	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$66,088	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$618,879	TotalAmt
Program Services	$618,879	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$157,150	TotalAmt
Program Services	$47,145	ProgramServicesAmt
Management And General	$47,145	ManagementAndGeneralAmt
Fundraising	$62,860	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,997,217	TotalAmt
Program Services	$1,401,099	ProgramServicesAmt
Management And General	$156,819	ManagementAndGeneralAmt
Fundraising	$439,299	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$51,619	TotalAmt
Program Services	$34,700	ProgramServicesAmt
Management And General	$4,887	ManagementAndGeneralAmt
Fundraising	$12,032	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$279,594	TotalAmt
Program Services	$188,608	ProgramServicesAmt
Management And General	$26,281	ManagementAndGeneralAmt
Fundraising	$64,705	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$150,401	TotalAmt
Program Services	$101,105	ProgramServicesAmt
Management And General	$14,239	ManagementAndGeneralAmt
Fundraising	$35,057	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$235,562	TotalAmt
Fundraising	$235,562	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$96,916	TotalAmt
Program Services	$65,150	ProgramServicesAmt
Management And General	$9,176	ManagementAndGeneralAmt
Fundraising	$22,590	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,176	TotalAmt
Program Services	$5,194	ProgramServicesAmt
Management And General	$699	ManagementAndGeneralAmt
Fundraising	$283	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$90,564	TotalAmt
Program Services	$76,167	ProgramServicesAmt
Management And General	$10,245	ManagementAndGeneralAmt
Fundraising	$4,152	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$11,030	TotalAmt
Program Services	$6,034	ProgramServicesAmt
Management And General	$2,292	ManagementAndGeneralAmt
Fundraising	$2,704	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,158	TotalAmt
Management And General	$1,158	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$394,826	TotalAmt
Program Services	$359,443	ProgramServicesAmt
Management And General	$14,153	ManagementAndGeneralAmt
Fundraising	$21,230	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$84,578	TotalAmt
Program Services	$71,227	ProgramServicesAmt
Management And General	$6,045	ManagementAndGeneralAmt
Fundraising	$7,306	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PRODUCT DISTRIBUTION	$32,229,457	$32,229,457
REPAIRS AND MAINTENANCE	$426,117	$380,314	$32,597	$13,206
FUEL AND VEHICLES	$113,205	$113,205
OTHER FUNDRAISING EXPEN	$111,708			$111,708

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$356,739	TotalAmt
Program Services	$230,052	ProgramServicesAmt
Management And General	$12,845	ManagementAndGeneralAmt
Fundraising	$113,842	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$37,412,896	TotalAmt
Program Services	$35,927,779	ProgramServicesAmt
Management And General	$338,581	ManagementAndGeneralAmt
Fundraising	$1,146,536	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,000,460	BOYAmt
EOY	$7,175,309	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,756,286	BOYAmt
EOY	$13,073,875	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$336,814	BOYAmt
EOY	$128,405	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$116,040	BOYAmt
EOY	$35,668	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,704,175	BOYAmt
EOY	$2,743,300	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$60,417	BOYAmt
EOY	$66,123	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,180,155	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,073,439	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,941,602	BOYAmt
EOY	$6,106,716	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$405,902	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,269	BOYAmt
EOY	$5,519	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,923,063	BOYAmt
EOY	$29,740,817	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$300,834	BOYAmt
EOY	$405,115	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$39,742	BOYAmt
EOY	$305,679	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$638,604	BOYAmt
EOY	$409,301	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$979,180	BOYAmt
EOY	$1,120,095	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,509,380	BOYAmt
EOY	$26,950,625	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,434,503	BOYAmt
EOY	$1,670,097	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,943,883	BOYAmt
EOY	$28,620,722	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,923,063	BOYAmt
EOY	$29,740,817	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$15,598,729	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$78,110	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$27,549,360	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,041,405	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,581,819	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,577,772	CurrentTaxYearMinus1YearAmt
Current Tax Year	$50,848,291	CurrentTaxYearAmt
Total	$169,598,647	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$27,549,360	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,041,405	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,581,819	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,577,772	CurrentTaxYearMinus1YearAmt
Current Tax Year	$50,848,291	CurrentTaxYearAmt
Total	$169,598,647	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$169,598,647	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,163	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,779	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,814	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,615	CurrentTaxYearMinus1YearAmt
Current Tax Year	$69,017	CurrentTaxYearAmt
Total	$125,388	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,800	CurrentTaxYearMinus4YearsAmt
Current Tax Year	$932	CurrentTaxYearAmt
Total	$9,732	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$169,733,767	TotalSupportAmt
Public Support CY170	0.99920	PublicSupportCY170Pct
Public Support PY170	0.99950	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,949	BeginningYearBalanceAmt
End Year Balance	$3,949	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,949	BeginningYearBalanceAmt
End Year Balance	$3,949	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,000	BeginningYearBalanceAmt
End Year Balance	$5,000	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,000	BeginningYearBalanceAmt
End Year Balance	$5,000	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,000	BeginningYearBalanceAmt
End Year Balance	$5,000	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	1.00000	BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$441,600	OtherCostOrOtherBasisAmt
Book Value	$441,600	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,050,338	OtherCostOrOtherBasisAmt
Depreciation	$1,072,611	DepreciationAmt
Book Value	$2,977,727	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,688,217	OtherCostOrOtherBasisAmt
Depreciation	$2,000,828	DepreciationAmt
Book Value	$2,687,389	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,106,716	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	PPP LOAN PAYABLE	Desc
Amt	$409,301	Amt

Field	Value	IRS element (for citing)
Total Liability	$409,301	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$53,006,027	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$78,110	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$28,000	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$106,110	RevenueNotReportedAmt
Revenue Subtotal	$52,899,917	RevenueSubtotalAmt
Other Revenues Not Included	$111,708	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$111,708	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$53,011,625	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$37,329,188	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$28,000	DonatedServicesUseFcltsAmt
Expenses Not Reported	$28,000	ExpensesNotReportedAmt
Expenses Subtotal	$37,301,188	ExpensesSubtotalAmt
Other Expenses Not Included	$111,708	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$111,708	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$37,412,896	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	SPECIFIED CHARITABLE PURPOSE.
PART X, LINE 2:	AN UNCERTAIN TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST, NO TAX BENEFIT IS RECORDED. THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JUNE 30TH, 2021.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES RELATED TO CONTRIBUTIONS 111,708.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES RELATED TO CONTRIBUTIONS 111,708.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RKD ALPHA DOG	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8001 S 13TH STREET	AddressLine1Txt
City	LINCOLN	CityNm
State Abbreviation	NE	StateAbbreviationCd
ZIP	68512	ZIPCd

Field	Value	IRS element (for citing)
Activity	MAIL SOLICITATIONS	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$1,963,819	GrossReceiptsAmt
Retained By Contractor	$235,562	RetainedByContractorAmt
Net To Organization	$1,728,257	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$1,963,819	TotalGrossReceiptsAmt
Total Retained By Contractors	$235,562	TotalRetainedByContractorsAmt
Total Net To Organization	$1,728,257	TotalNetToOrganizationAmt

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	WOMEN'S SPRING EVENT	Event1Nm
Gross Receipts Event1	$23,050	GrossReceiptsEvent1Amt
Charitable Contri Event1	$23,050	CharitableContriEvent1Amt
Rent Facility Costs Event1	$505	RentFacilityCostsEvent1Amt
Other Direct Expenses Event1	$3,356	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$23,050	GrossReceiptsTotalAmt
Charitable Contributions Tot	$23,050	CharitableContributionsTotAmt
Rent Fclty Costs Total Events	$505	RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events	$3,356	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$3,861	DirectExpenseSummaryEventsAmt
Net Income Summary	-$3,861	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	ELAINE STRENO	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$157,150	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$3,967	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$7,255	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$168,372	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Real Estate Residential RealEstateResidentialGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$104,686	NoncashContributionsRptF990Amt
Method Of Determining Revenues	ESTIMATED FAIR VALUE	MethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	16667432	ContributionCnt
Noncash Contributions Rpt F990	$29,314,683	NoncashContributionsRptF990Amt
Method Of Determining Revenues	ESTIMATED WHOLESALE VALU	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	DIESEL FUEL	36	$91,857	ESTIMATED FAIR VALUE
Yes (X)	EVENT SUPPORT	6	$2,075	ESTIMATED FAIR VALUE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DID NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS COMPARED TO THE AUDITED FINANCIAL STATEMENTS AND REVIEWED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION MONITORS THE CONFLICT OF INTEREST POLICY WITH DISCLOSURE OF CONFLICTS FROM THE BOARD OF DIRECTORS AND EMPLOYEES WITHIN THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS SETS COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED UPON ESTABLISHED GOALS AND OBJECTIVES. EVALUATION OF PERFORMANCE IS CONDUCTED EACH YEAR PRIOR TO DETERMINING COMPENSATION ADJUSTMENTS FOR THE FOLLOWING YEAR. THE EXECUTIVE DIRECTOR MAKES RECOMMENDATIONS BASED ON THE RESPONSIBILITIES OF THE POSITION AND ANNUAL PERFORMANCE EVALUATIONS. THE BOARD OF DIRECTORS APPROVES COMPENSATION IN CONNECTION WITH THE BUDGET APPROVAL PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.