2025-05-30T12:37:06-05:00 2024-12-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2024-01-01 330051202 PACIFIC CREST TRAIL ASSOCIATION PACI 9162851848 2150 RIVER PLAZA DR 155 SACRAMENTO CA 958333882 TERESA RAICHART CHIEF FINANCIAL & ADMIN 9162851848 2025-05-27 1 0 JENNIFER Z IWATA P01310188 9166466464 2025-05-27 2024 2025-03-06 01:10:19Z MEGAN WARGO 2150 RIVER PLAZA DR 155 SACRAMENTO CA 958333882 6545887 0 X WWW.PCTA.ORG X 1977 CA THE PACIFIC CREST TRAIL ASSOCIATION'S MISSION IS TO ADVOCATE FOR THE PACIFIC CREST TRAIL AS AN INSPIRATIONAL OUTDOOR EXPERIENCE, TO CONNECT PEOPLE TO THE PCT, AND TO CONSERVE THE TRAIL. 12 12 49 979 0 0 2909407 2705189 2283730 2395267 135859 148566 28672 20334 5357668 5269356 229710 297956 0 0 3556401 3684731 50400 33600 1047410 1726399 1479522 5562910 5495809 -205242 -226453 6634976 6436231 1672656 1541428 4962320 4894803 X THE PACIFIC CREST TRAIL ASSOCIATION'S MISSION IS TO ADVOCATE FOR THE PACIFIC CREST TRAIL AS AN INSPIRATIONAL OUTDOOR EXPERIENCE, TO CONNECT PEOPLE TO THE PCT, AND TO CONSERVE THE TRAIL. 0 0 351249 256901 TRAIL AND LAND MANAGEMENT AND PROTECTION:IN 2024, THE PACIFIC CREST TRAIL ASSOCIATION (PCTA) PARTNERED WITH LAND TRUSTS AND FEDERAL AGENCIES TO EVALUATE ACQUISITION OPPORTUNITIES FROM PRIVATE OWNERS THAT OWN LAND INCLUDING OR ADJACENT TO THE PCT. IN ADDITION, PCTA ADVOCATED FOR LAND AND WATER CONSERVATION FUND SUPPORT FOR THE U.S. FOREST SERVICE AND THE BUREAU OF LAND MANAGEMENT.IN 2024, 532 MILES OF THE PCT WERE CLOSED BECAUSE OF FIRES. WITH 194 TRAIL MILES BURNED, PCTA ASSISTED THE FOREST SERVICE TO DEVELOP EXTENSIVE RESTORATION PLANS.PCTA ALSO MONITORED OR RESPONDED TO ONGOING THREATS OR LAND MANAGEMENT PROJECTS AND PLANNING EFFORTS ALONG THE TRAIL, INCLUDING THE FOLLOWING: - TRAILWIDE - TIMBER HARVESTING, FUELS REDUCTION, REFORESTATION, HAZARD TREE REMOVAL, INVASIVE PLANT ERADICATION, WATERSHED, MEADOW, AND FIRE RESTORATION, ILLEGAL AND INCOMPATIBLE USES, SKI RESORT EXPANSION, COMMERCIAL AND COMPETITIVE EVENTS, HOUSING DEVELOPMENTS, BRIDGE INSTALLATIONS, TRAIL NETWORK EXPANSIONS, ILLEGAL MOTORIZED USE, PUBLIC LAND TRANSFERS, IMPACTS FROM INCREASED RECREATIONAL USE, DESIGNATED PCT MANAGEMENT AREAS, BUREAU OF LAND MANAGEMENT INVENTORY, ASSESSMENT, AND MONITORING, TRAVEL MANAGEMENT AND OVER-SNOW VEHICLE PLANNING;- CALIFORNIA - WIND AND SOLAR DEVELOPMENT, ENERGY TRANSMISSION LINES, DAM REAUTHORIZATION, ENDANGERED SPECIES, CALIFORNIA HIGH SPEED RAIL, HIGHWAY 138 EXPANSION; - OREGON - PEDESTRIAN WALKWAY ADVOCACY FOR THE BRIDGE OF THE GODS;- WASHINGTON - GRIZZLY BEAR REINTRODUCTION IN THE NORTH CASCADES; EVALUATION OF THE PCT ALIGNMENT AND LOCATION; PACIFIC NORTHWEST NATIONAL SCENIC TRAIL COMPREHENSIVE PLAN DEVELOPMENT AND SERVED ON THE PNT ADVISORY COUNCIL; VEGETATION MANAGEMENT PROJECTS; NORTH CASCADES BACKCOUNTRY CAMP MODIFICATIONS ALONG THE PCT. OUR 2024 PROTECTION ACTIVITIES ALSO INCLUDED "HIKE THE HILL" MEETINGS TO TALK WITH FEDERAL AGENCY LEADERS AND CONGRESSIONAL REPRESENTATIVES AND THEIR STAFF IN WASHINGTON, D.C. TO ADVOCATE FOR FEDERAL TRAIL MANAGEMENT, OPERATIONS, AND LAND ACQUISITION FUNDING FOR THE PCT. 2637002 297956 1802450 TRAIL MAINTENANCE:EACH YEAR THE PCTA BRINGS TOGETHER AGENCY PARTNERS AND VOLUNTEERS WITH SHARED VALUES AND SERVES AS A LIAISON BETWEEN PEOPLE AND PUBLIC LANDS. VOLUNTEERS AND CORPS CREW MEMBERS PERFORM THE HARD, PHYSICAL LABOR OF PERFORMING ANNUAL AND DEFERRED MAINTENANCE AND RECONSTRUCTION ON THE PCT, GIVING HIKERS AND HORSEBACK RIDERS THE OPPORTUNITY TO ENJOY THE BEAUTY OF WILD AND SCENIC LANDS WHILE TRAVELING ON SAFE AND PASSABLE TRAIL. PCTA VOLUNTEERS CONTRIBUTED 57,515 SERVICE HOURS IN 2024, AN IN-KIND VALUE OF $1.9 MILLION. THESE HOURS INCLUDED:- 1,134 MILES OF TRAIL MAINTENANCE- 12 MILES OF TRAIL RECONSTRUCTION- 59 VOLUNTEER TRAINING EVENTSTRAIL SKILLS COLLEGE - RECRUITING AND EDUCATING VOLUNTEERSPCTA'S COMPREHENSIVE TRAINING PROGRAMS ARE DESIGNED TO ACTIVELY SUPPORT AND INVOLVE OUR VOLUNTEERS IN CARRYING OUT SAFE AND TOP-NOTCH WORK ON THE TRAIL. LED BY SEASONED STAFF, AGENCY PARTNERS, AND VOLUNTEER LEADERS WELL-VERSED IN TRAIL MAINTENANCE AND LEADERSHIP, THE PCTA'S TRAINING EVENTS PROVIDE AN ENGAGING PLATFORM FOR VOLUNTEERS TO LEARN THE ESSENTIAL ELEMENTS OF TRAIL DESIGN, RECONSTRUCTION, MAINTENANCE, AND UPKEEP. ADDITIONAL TRAINING EVENTS FOCUS ON EVALUATING AND CERTIFYING VOLUNTEER SAWYERS UNDER THE NATIONAL SAW PROGRAM AND PROVIDING WILDERNESS FIRST AID AND CPR CERTIFICATIONS. - 4 TRAIL SKILLS COLLEGE WEEKENDS- 65 CLASSES- 552 VOLUNTEERS- 167 SAW CERTIFICATION REGISTRANTS- 26.5K HOURS CONTRIBUTED BY FIRST-TIME VOLUNTEERSGREAT AMERICAN OUTDOORS ACTTHE GREAT AMERICAN OUTDOORS ACT PRESENTED A DISTINCT OPPORTUNITY TO TACKLE THE DEFERRED MAINTENANCE BACKLOG IN OUR NATIONAL PARKS, FORESTS, MONUMENTS, AND OTHER PUBLIC LANDS. IN 2024, THE PCTA SUCCESSFULLY ORGANIZED 105 GAOA-FUNDED TRAIL PROJECTS ACROSS NATIONAL FORESTS IN REGION 5 AND 6. 882139 336276 TRAIL PROMOTION AND EDUCATION:THROUGH OUR PRINT AND ELECTRONIC PUBLICATIONS AND PERSONAL OUTREACH,- WE PROMOTE THE PACIFIC CREST TRAIL AS A RECREATION SPACE FOR EVERYONE- PROMOTE SAFE AND RESPONSIBLE USE OF THE TRAIL BY EDUCATING TRAIL USERS IN LEAVE NO TRACE PRINCIPLES, AS WELL AS INFORMING TRAIL USERS ABOUT TRAIL CLOSURES AND THE IMPACTS FROM WILDFIRE- MOBILIZE VOLUNTEERS TO MAINTAIN THE TRAIL- KEEP OUR MEMBERS AND ELECTED LEADERS INFORMED OF PROGRAMS AND ISSUES FACING THE TRAIL - INTRODUCE NEW AUDIENCES TO THE RICHNESS OF THE PACIFIC CREST TRAIL EXPERIENCEIN 2024, PROMOTIONAL ACTIVITIES INCLUDED: - PUBLISHING THREE ISSUES (33,000 COPIES) OF THE PACIFIC CREST TRAIL COMMUNICATOR MAGAZINE, AND DISTRIBUTING IT TO MEMBERS, PARTNERS AND ELECTED OFFICIALS; - PUBLISHING AN ANNUAL CALENDAR; - PUBLISHING TWELVE REGULAR ISSUES OF TRAIL DIRT, THE PCTA'S ELECTRONIC NEWSLETTER;- PUBLISHING DOZENS OF BLOGS AND HUNDREDS OF SOCIAL MEDIA POSTS & STORIESTHE PCTA ALSO...- RESPONDED TO 6,802 INQUIRIES FROM TRAIL USERS AND THE GENERAL PUBLIC;- ISSUED 4,507 LONG-DISTANCE PERMITS AND 2,333 SECTION HIKE PERMITS;- GARNERED FOUR MILLION WEBSITE VISITS;- ENGAGED 323,000 SOCIAL MEDIA FOLLOWERS 3870390 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 49 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA OR WA AK AL AR AZ CO CT FL GA HI IL KS KY LA MA MD ME MI MN MS MO NH NJ NM NV NY ND NC OH OK PA RI SC TN UT VA WI WV X X TERESA RAICHART 9162851848 2150 RIVER PLAZA DR 155 SACRAMENTO CA 958333882 KEVIN BACON CHAIR 3.00 X X 0 0 0 JOHN REMMERS VICE CHAIR/TREASURER 3.00 X X 0 0 0 DIANNE DALEY LAURSEN SECRETARY 3.00 X X 0 0 0 JENNIFER ALBINSON DIRECTOR 3.00 X 0 0 0 KEITH DORSEY DIRECTOR 3.00 X 0 0 0 ELIZABETH DORSI DIRECTOR 3.00 X 0 0 0 KIM BOX DIRECTOR 3.00 X 0 0 0 CARMEN IBARRA DIRECTOR 3.00 X 0 0 0 ASHLEY MARTINEZ DIRECTOR 3.00 X 0 0 0 PAULINA ROBLEDO WILLIAMS DIRECTOR 3.00 X 0 0 0 RICK THALHAMMER DIRECTOR 3.00 X 0 0 0 GINNY TOO DIRECTOR 3.00 X 0 0 0 MEGAN WARGO CEO 40.00 X 150492 0 23944 TERESA RAICHART CHIEF FINANCIAL & ADMIN 40.00 X 149695 0 20550 CHRIS RYLEE DIRECTOR OF COMMUNICATIONS 40.00 X 133986 0 11466 JUSTIN KOOYMAN DIRECTOR OF TRAIL OPERATIONS 40.00 X 107042 0 12901 ANGIE WILLIAMSON DIRECTOR OF PHILANTHROPY 40.00 X 114009 0 28347 655224 0 97208 5 0 1 0 0 2705189 432565 2705189 GOVERNMENT GRANTS 900099 2375385 2375385 SPONSORSHIP REVENUE 900099 19882 19882 2395267 147388 147388 16982 16982 1277709 1276531 1178 1178 1178 RAFFLE INCOME 900099 2992 2992 OTHER INCOME 900099 360 360 3352 5269356 2395627 0 168540 297956 297956 344681 50587 283628 10466 2530629 1903636 104386 522607 163110 112401 20925 29784 406107 295105 32754 78248 240204 164255 31262 44687 1645 1645 25700 25700 33600 33600 227507 159285 4224 63998 191816 182356 3939 5521 91200 71233 6275 13692 202098 156207 17777 28114 193847 177121 3950 12776 63252 44627 15582 3043 158845 116354 16297 26194 23315 16817 2712 3786 DIRECT MAIL 181370 47016 134354 118927 73789 8598 36540 5495809 3870390 578009 1047410 383140 413326 192043 36668 352962 151653 17030 39639 99823 63834 870025 610042 403547 259983 3921688 4305391 1264743 1165737 6634976 6436231 322964 276396 1349692 1265032 1672656 1541428 X 2488400 2103121 2473920 2791682 4962320 4894803 6634976 6436231 -226453 158936 0 X X 0 1 X 1 0 X 2696992 3230735 3254439 2909407 2705189 14796762 2696992 3230735 3254439 2909407 2705189 14796762 618737 14178025 56108 72755 84854 162683 164370 540770 101905 246215 52116 4187 3352 407775 15745307 8528876 0.90050 0.90270 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 101,905. 2021 AMOUNT: $ 246,215. 2022 AMOUNT: $ 52,116. 2023 AMOUNT: $ 4,187. 2024 AMOUNT: $ 3,352. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 129279 129279 5366530 5495809 424790 106198 0 0 369599 411135 428146 424790 1633670 2450505 172925 160732 149202 129279 612138 92400 102784 107037 106198 408419 612629 2223597 155489 214357 371102 2222341 1948772 202951 258159 186285 2223597 2478423 62931 -286740 305842 1948772 1766503 569680 196240 54000 2478423 1595521 6474 202695 38187 1766503 0.00000 0.66000 0.34000 0 0 24417 18454 5963 398292 284837 113455 447316 306751 140565 259983 ROU LEASE ASSET 1165737 1165737 ROU LEASE LIABILTY 1265032 1265032 X 5755610 158936 327318 486254 5269356 0 5269356 5823127 327318 327318 5495809 0 5495809 PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENT FUND ARE TO DEFRAY NORMAL OPERATING EXPENSES OF THE PCTA INCURRED IN THE FURTHERANCE OF ITS OBJECTIVES OF PROTECTING, PRESERVING, AND PROMOTING THE PCT. PART X, LINE 2: PCTA HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. X X X X X X X 1 CATHERINE CONNOLLY 3344 MARINA COVE CIRCLE ELK GROVE CA 95758 FUNDRAISING STRATEGIES FOR DIRECT MARKETING 0 711734 33600 678134 711734 33600 678134 CA OR WA AK AL AZ AR CO CT FL GA HI IL KS KY LA MA MD ME MI MN MS MO NV NH NJ NM NY NC ND OH OK PA RI SC TN UT VA WI WV SCHEDULE G, PART I, LINE 2B, COLUMN (V) CATHERINE CONNOLLY CONSULTS WITH STAFF ON FUNDRAISING STRATEGIES FOR DIRECT MARKETING. ALL SOLICITATION, ADMINISTRATIVE WORK AND GIFT ACCEPTANCE IS PERFORMED BY PCTA STAFF. 1 AMERICAN CONSERVATION EXPERIENCE 2900 NORTH FORT VALLEY ROAD FLAGSTAFF AZ 86001 371473291 501(C)(3) 168713 0 TRAIL MAINTENANCE WILLIAM S HART UNION HS DISTRICT 21380 CENTRE POINTE PARKWAY SANTA CLARITA CA 91350 956001532 GOV 11970 0 TRAIL MAINTENANCE SISKIYOU MOUNTAIN CLUB 33 N 3RD STREET ASHLAND OR 97520 273418419 501(C)(3) 50000 0 TRAIL MAINTENANCE SIERRA BUTTES TRAIL STEWARDSHIP 550 CRESCENT STREET QUINCY CA 95971 721579038 501(C)(3) 20050 0 TRAIL MAINTENANCE TRUCKEE TRAIL FOUNDATION PO BOX 1751 TRUCKEE CA 96160 010601303 501(C)(3) 8629 0 TRAIL MAINTENANCE SOUTHERN CALIFORNIA MOUNTAINS FOUNDATION 82579 FLEMING WAY SUITE C INDIO CA 92201 330056414 501(C)(3) 33774 0 TRAIL MAINTENANCE 6 0 PART I, LINE 2: PACIFIC CREST TRAIL ASSOCIATION (PCTA) HAS AGREEMENTS WITH VARIOUS ORGANIZATIONS TO PROVIDE PATHWAYS TO EMPLOYMENT AND SERVICE LEARNING OPPORTUNITIES AND TO COVER PARTS OF THE TRAIL THAT ARE NOT COVERED BY VOLUNTEER PROGRAMS. TO MONITOR THE USE OF FUNDS, PCTA PROVIDES OVERSIGHT TO THE GRANT RECIPIENT INCLUDING SPECIFICATIONS AND ON THE GROUND DELINEATION OF TRAIL PROJECTS AND DEVELOPMENT OF SPECIFIC PROJECT PLANS. PCTA ALSO PROVIDES TECHNICAL ADVICE DURING THE PROJECT BY PCTA STAFF. PROJECT REPORTS ARE SUBMITTED TO PCTA AFTER EACH PROJECT TAKES PLACE THAT INCLUDE PARTICIPANT NAMES, NUMBER OF HOURS WORKED, AND PERFORMED. PCTA PROVIDES FUNDING FOR REIMBURSABLE EXPENSES TO THE RECIPIENT AFTER THE PROJECT OCCURS. X X X X 0 0 0 0 0 0 0 0 0 MEGAN WARGO CEO 150492 0 0 0 0 0 12055 0 11889 0 174436 0 0 0 TERESA RAICHART CHIEF FINANCIAL & ADMIN 149695 0 0 0 0 0 11986 0 8564 0 170245 0 0 0 PART I, LINE 3 AT AN EXECUTIVE SESSION OF A REGULARLY SCHEDULED BOARD MEETING, THE PCTA BOARD OF DIRECTORS DETERMINES THE SALARY AND BONUS OF THE CHIEF EXECUTIVE OFFICER BASED IN PART ON PERFORMANCE MEASURED AGAINST OBJECTIVES AND OTHER FACTORS. IN ADDITION, THE BOARD OF DIRECTORS USES COMPENSATION DATA FROM THE FORM 990 OF COMPARABLE NONPROFIT ORGANIZATIONS AS WELL AS A SURVEY OF NORTHERN CALIFORNIA NONPROFIT ORGANIZATIONS FROM THE NONPROFIT COMPENSATION ASSOCIATES. X 15345 FMV X 11 417220 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF PCTA BETWEEN MEETINGS OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL, AT EACH REGULAR MEETING OF THE BOARD, MAKE A FULL REPORT OF ALL BUSINESS TRANSACTED BY THE EXECUTIVE COMMITTEE SINCE THE LAST SUCH REPORT TO THE BOARD. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE BOARD CHAIR AND UP TO FOUR OTHER DIRECTORS. THE CHIEF EXECUTIVE OFFICER SHALL SERVE AS A NON-VOTING ADVISOR TO THE EXECUTIVE COMMITTEE. THE BOARD SHALL APPOINT DIRECTORS TO BE MEMBERS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF INDIVIDUALS, ASSOCIATIONS, CLUBS AND ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS AND ON OTHER MATTERS SUBMITTED TO THE MEMBERSHIP BY THE BOARD OF DIRECTORS. EACH INDIVIDUAL MEMBER HAS ONE VOTE AND EACH MEMBER GROUP HAS ONE VOTE. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS HAVE THE RIGHT TO VOTE ON CHANGES TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCE COMMITTEE. THE DRAFT FORM 990 IS E-MAILED TO THE FINANCE COMMITTEE MEMBERS FOR REVIEW. THE FINANCE COMMITTEE HOLDS A MEETING TO DISCUSS THE CONTENTS OF THE FORM 990. THE COMMITTEE SUBMITS REVIEW COMMENTS TO THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER AND MAKES ONE OF THE FOLLOWING RECOMMENDATIONS: (A) FILE THE FORM 990 AS PREPARED OR, (B) REQUEST A MEETING WITH THE AUDITOR AND STAFF TO DISCUSS POTENTIAL CHANGES. BEFORE THE FORM 990 IS FILED, A COPY IS PROVIDED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND STAFF LEADERSHIP REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. AS PART OF THE PROCESS, THEY DISCLOSE ANY KNOWN CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST ON THE FORM. THE FORMS ARE REVIEWED BY THE BOARD CHAIR. IF ANY CONFLICT OF INTEREST IS DISCLOSED, THE BOARD REVIEWS AND DISCUSSES THE CONFLICT. THROUGHOUT THE YEAR, BOARD MEMBERS ARE AWARE OF THE POLICY AND DISCLOSE CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTERESTS AS THEY ARISE. IF THE BOARD DETERMINES A CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MAY NOT BE PRESENT FOR DISCUSSION OR VOTE ON BUSINESS WHERE A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 AT AN EXECUTIVE SESSION OF A REGULARLY SCHEDULED BOARD MEETING, THE PCTA BOARD OF DIRECTORS DETERMINES THE SALARY AND BONUS OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL & ADMINISTRATIVE OFFICER BASED IN PART ON PERFORMANCE MEASURED AGAINST OBJECTIVES AND OTHER FACTORS. IN ADDITION, THE BOARD OF DIRECTORS USES COMPENSATION DATA FROM THE FORM 990 OF COMPARABLE NONPROFIT ORGANIZATIONS AS WELL AS A SURVEY OF NORTHERN CALIFORNIA NONPROFIT ORGANIZATIONS FROM THE NONPROFIT COMPENSATION ASSOCIATES. THIS PROCESS WAS LAST UNDERTAKEN IN 2025. FORM 990, PART VI, SECTION C, LINE 19 PCTA'S BYLAWS, AUDITED FINANCIAL STATEMENTS, FORMS 990, STRATEGIC PLANS, ANNUAL REPORTS, PRIVACY POLICY AND RECORD RETENTION POLICY ARE AVAILABLE ON OUR WEBSITE. OTHER POLICIES AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESSES FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR.