2025-07-29T09:18:07-05:00 2024-12-31 521853933 JM&M 10500 LITTLE PATUXENT PARKWAY SUITE 770 COLUMBIA MD 21044 990 2024-01-01 521703065 TAX FOUNDATION TAXF 2024646200 1325 G STREET NW 950 WASHINGTON DC 20005 DANIEL BUNN PRESIDENT AND CEO 2024646200 2025-07-24 1 1 MEENA BISHNOI P01480769 4108840220 2024 2025-03-06 01:10:19Z DANIEL BUNN 1325 G STREET NW 950 WASHINGTON DC 20005 8465897 0 X WWW.TAXFOUNDATION.ORG X 1990 DC THE TAX FOUNDATION IS THE NATION'S LEADING INDEPENDENT TAX POLICY NONPROFIT. SINCE 1937, OUR PRINCIPLED RESEARCH, INSIGHTFUL ANALYSIS, AND ENGAGED EXPERTS HAVE INFORMED SMARTER TAX POLICY AT THE FEDERAL, STATE, AND GLOBAL LEVELS. FOR OVER 80 YEARS, OUR GOAL HAS REMAINED THE SAME: TO IMPROVE LIVES THROUGH TAX POLICIES THAT LEAD TO GREATER ECONOMIC GROWTH AND OPPORTUNITY. 13 13 50 13 0 0 8036003 7927485 0 30000 137267 291916 -334324 -287797 7838946 7961604 10223 31437 0 0 4611274 5876598 0 62421 1377009 2335752 2951664 6957249 8922120 881697 -960516 8268104 7097425 1763825 1433284 6504279 5664141 X TO ACHIEVE SIMPLE, SENSIBLE TAX POLICY AT THE FEDERAL AND STATE LEVELS BY PRODUCING AND DISSEMINATING BASIC INFORMATION AND ECONOMICALLY PRINCIPLED ANALYSIS OF TAX POLICY ISSUES AND THE SIZE OF THE TAX BURDEN BORNE BY AMERICANS AT ALL LEVELS OF GOVERNMENT. 0 0 2059629 30000 FEDERAL TAX POLICY - THIS PROGRAM PROMOTES SOUND TAX POLICY IN WASHINGTON D.C. THE FOUNDATION PROVIDES OBJECTIVE DATA AND ANALYSIS ON TAX POLICY, USING SEVERAL TOOLS, INCLUDING MODELING OF ECONOMIC AND BUDGETARY EFFECTS, RESEARCH AND WRITING, CAPITOL HILL BRIEFINGS, AND CONGRESSIONAL TESTIMONY. THE FOUNDATION HAS ESTABLISHED ITSELF AS THE GO-TO RESOURCE ON FEDERAL TAX ISSUES FOR POLICYMAKERS. IN 2024, THE STAFF CONDUCTED MORE THAN 76 CAPITOL HILL MEETINGS, BRIEFINGS, AND PRESENTATIONS TO VARIOUS PUBLIC AUDIENCES, TESTIFIED SEVEN TIMES BEFORE CONGRESSIONAL COMMITTEES, AND PRODUCED DOZENS OF REPORTS AND BLOG POSTS ON A VARIETY OF ISSUES THAT RECEIVED MORE THAN 25,800 CITATIONS IN LEADING MEDIA OUTLETS. 1639894 MARKETING AND COMMUNICATION - THE FOUNDATION'S MARKETING TEAM MAKES TAX POLICY ENGAGING AND ACCESSIBLE TO TAXPAYERS, LEGISLATORS, AND THE MEDIA THROUGH INNOVATIVE, MULTI-CHANNEL CAMPAIGNS. THE FOUNDATION'S TEAM DELIVERS HIGH-QUALITY CONTENT TO THE RIGHT PEOPLE, AT THE RIGHT TIME, IN A FORMAT THAT PROMOTES DEEPER UNDERSTANDING USING TOOLS LIKE SOCIAL MEDIA, DIGITAL ADVERTISING, INTERACTIVE WEB EXPERIENCES, AND EMAIL. IN 2024, THE FOUNDATION EARNED 37,410 MEDIA CITATIONS IN THE WORLD'S TOP NEWS OUTLETS, INCLUDING THE WALL STREET JOURNAL, THE WASHINGTON POST, THE NEW YORK TIMES, NBC NEWS, FOX NEWS, AND NPR; ITS EXPERTS CONDUCTED 61 RADIO AND TV INTERVIEWS AND PLACED 47 OP-EDS; TAXFOUNDATION.ORG WAS VISITED 22 MILLION TIMES; ITS SOCIAL MEDIA AUDIENCE GREW 11 PERCENT TO 121,371 TOTAL FOLLOWERS; ITS PODCAST LISTENERSHIP GREW BY 340 PERCENT, RESULTING IN 192,460 LISTENS; AND ITS EMAIL NEWSLETTER GREW 24 PERCENT TO 76,400 SUBSCRIBERS. 1095457 STATE TAX POLICY - THIS PROGRAM PROMOTES STATE TAX REFORM WITH COMPREHENSIVE ANNUAL REPORTS, RESEARCH, POLICY ANALYSIS, AND IN-DEPTH STATE-SPECIFIC STUDIES. IN 2024, THE FOUNDATION TESTIFIED OR PRESENTED TO OFFICIALS-VIRTUALLY AND IN-PERSON-IN 32 STATES, MET WITH IN STATE GROUPS OR AUDIENCES IN ALL 50 STATES AND THE DISTRICT OF COLUMBIA, AND PUBLISHED SEVEN FORWARD LOOKING BLUEPRINTS FOR STATE TAX REFORM.THE FOUNDATION IS OFTEN LOOKED TO BY LEGISLATORS, TAXPAYERS, AND THE MEDIA (WITH 11,900 MEDIA CITATIONS IN 2024) TO RECOMMEND TAX REFORM OPTIONS OR PROVIDE ANALYSIS OF TAX PLANS. THE FOUNDATION'S ANALYSIS, AND STUDIES SUCH AS THE STATE BUSINESS TAX CLIMATE INDEX, INFORM THE TAX REFORM DEBATE ACROSS THE COUNTRY AND HAVE BEEN CRUCIAL TO MAJOR TAX CHANGES IN MANY STATES, AND FOUNDATION EXPERTS HAVE BEEN A VITAL RESOURCE TO POLICYMAKERS AND JOURNALISTS AS STATES NAVIGATE AN INCREASINGLY MOBILE ECONOMY CHARACTERIZED BY A GREATER FOCUS ON TAX COMPETITIVENESS. 1080205 31437 GLOBAL TAX REFORM - WAS LAUNCHED TO PROMOTE PRO-GROWTH TAX POLICIES THROUGHOUT THE WORLD WITH A PRIMARY FOCUS ON EUROPE. THE GLOBAL PROGRAM PRODUCES IN-DEPTH STUDIES OF ECONOMIC DATA AND USES A VARIETY OF MEASURES, SUCH AS THE INTERNATIONAL TAX COMPETITIVENESS INDEX, TO COMPARE TAX SYSTEMS. THE FOUNDATION'S EXPERTS HAVE PROVIDED BRIEFINGS IN COUNTRIES THROUGHOUT EUROPE AND ARE RELIED UPON BY MEDIA, POLICY MAKERS, AND OTHER POLICY GROUPS TO PROVIDE ANALYSIS OF TAX PROPOSALS THROUGHOUT THE WORLD. IN 2024, THE TAX FOUNDATION'S WORK WAS CITED IN 114 COUNTRIES AND RECEIVED NEARLY 10,000 INTERNATIONAL MEDIA CITATIONS. 1080205 31437 5875185 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 1 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 50 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 DC AL AK NV CA CO CT FL AR KS KY IL ME MD MA MI MN MS NH NJ NM NY NC OH OK OR RI SC TN VA WV WI PA ND UT HI GA WA X X DANIEL BUNN 2024646200 1325 G STREET NW 950 WASHINGTON DC 20005 DAVID P LEWIS CHAIRMAN 1.00 X 0 0 0 JAMES W LINTOTT TREASURER 1.00 X 0 0 0 THE HONORABLE PHILIP ENGLISH DIRECTOR 1.00 X 0 0 0 DENNIS GROTH DIRECTOR 1.00 X 0 0 0 DOUGLAS HOLTZ-EAKIN DIRECTOR 1.00 X 0 0 0 STEPHEN KRANZ DIRECTOR 1.00 X 0 0 0 PAMELA OLSON DIRECTOR 1.00 X 0 0 0 TOM ROESSER DIRECTOR 1.00 X 0 0 0 KURT LAMP DIRECTOR AS OF 04/2024 1.00 X 0 0 0 LOREN PONDS DIRECTOR AS OF 04/2024 1.00 X 0 0 0 PHIL BULLOCK DIRECTOR AS OF 04/2024 1.00 X 0 0 0 TADD FOWLER DIRECTOR AS OF 04/2024 1.00 X 0 0 0 THE HONORABLE KEVIN BRADY DIRECTOR AS OF 04/2024 1.00 X 0 0 0 DANIEL D BUNN PRESIDENT, CEO, BOARD SECRETARY 40.00 X 286595 0 32125 SCOTT HODGE PRESIDENT EMERITUS & SR. POLICY ADVISOR 40.00 X 356771 0 18415 WILLIAM MCBRIDE VP OF FEDERAL TAX AND ECONOMIC POLICY 40.00 X 200495 0 19416 MICHAEL RESSEGUE CHIEF OF STAFF 40.00 X 174936 0 5948 ALAN M COLE SENIOR ECONOMIST 40.00 X 161574 0 13212 COLBY PASTRE VP OF MARKETING AND COMMUNICATIONS 40.00 X 159627 0 9027 JARED M WALCZAK VP OF STATE POLICY 40.00 X 154224 0 13247 1494222 0 111390 20 0 1 0 RIDGEWELLS CATERING 5525 DORSEY LANE BETHESDA MD 20816 EVENT AND CATERING SERVICES 190325 SOLIANT 14 N PEORIA STE 2H CHICAGO IL 60607 CONSULTING 134558 DAVIDSON & CO PO BOX 35 WINCHESTER VA 22604 DIRECT MAIL & FUNDRAISING 132270 HAN GROUP 1750 TYSONS BOULEVARD SUITE 1500 MCLEAN VA 22102 ACCOUNTING 123496 MVP PRESS LLC 43720 TRADE CENTER PLACE SUITE 135 STERLING VA 20166 DIRECT MAIL & PRINTING SERVICES 110049 5 1052349 6875136 173090 7927485 PROGRAM REVENUE 900099 30000 30000 30000 144747 144747 733 733 239836 92667 147169 147169 147169 119350 1052349 411626 -292276 -292276 MISCELLANEOUS 900099 3746 3746 3746 7961604 30000 0 4119 10000 10000 21437 21437 693906 516611 84815 92480 4360987 3316591 444815 599581 199468 138526 44724 16218 248668 82926 146492 19250 373569 273639 44816 55114 27514 18858 5079 3577 151753 151753 62421 62421 3315 3315 539940 271892 89728 178320 221632 146277 46543 28812 98357 24137 67579 6641 235337 56486 176750 2101 363285 266921 49980 46384 213065 123614 38696 50755 285664 171016 54414 60234 212316 155234 29607 27475 21909 16020 3054 2835 DIRECT MAIL EXPENSES 396981 158813 154448 83720 DUES & SUBSCRIPTIONS 121060 79594 19480 21986 CHARITABLE REGISTRATION 24989 16493 5247 3249 STAFF DEVELOPMENT 22486 8739 8159 5588 12061 1361 432 10268 8922120 5875185 1669926 1377009 1356485 700899 1321552 173182 168333 940750 23000 152992 87666 83402 1617902 1203429 493163 414473 3670257 3832537 1147648 799190 8268104 7097425 276750 452524 0 20000 1487075 960760 1763825 1433284 X 5905477 4701564 598802 962577 6504279 5664141 8268104 7097425 -960516 120378 0 X X 0 1 X 1 0 X 5613410 6658660 6864038 8036003 7927485 35099596 5613410 6658660 6864038 8036003 7927485 35099596 5923016 29176580 56135 69898 79949 140038 145480 491500 1987 2954 12630 3746 21317 35612413 30000 0.81930 0.79310 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 2,954. 2024 AMOUNT: $ 3,746. HONORARIA - 2020 AMOUNT: $ 1,987. CREDIT CARD REWARDS - 2023 AMOUNT: $ 12,630. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7545111 7545111 527256 131814 0 0 387990 387803 439749 527256 1742798 2614197 96998 96951 109937 131814 435700 653550 645581 538887 106694 529384 508638 20746 442937 155904 287033 414473 BENEFICIAL INTEREST IN SPLIT INTEREST AGREEMENT 63142 DEPOSITS 36751 RIGHT-OF-USE ASSET - OPERATING LEASE 693869 RIGHT-OF-USE ASSET - FINANCE LEASE 5428 799190 LEASE LIABILITY - OPERATING LEASE 955256 LEASE LIABILITY - FINANCE LEASE 5504 960760 X 8078667 120378 120378 7958289 3315 3315 7961604 8918805 0 8918805 3315 3315 8922120 PART X, LINE 2: THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 7 PROGRAM SERVICES ECONOMICS CONFERENCE REGISTRATION FEES, TRAVEL, ADVERTISEMENT, SPEAKER FEES. 345450 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES CONSULTANT FEES TO INDIVIDUALS LOCATED IN THE REGION. 728 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 21437 0 7 0 0 0 7 367615 0 367615 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO SUPPORT KEFIM'S WORK IN TRANSLATING INTO GREEK, PRINTING, AND PUBLICIZING THE 2024 INTERNATIONAL TAX COMPETITIVENESS INDEX. 16132 WIRE 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO SUPPORT PROMETHEUS' WORK IN TRANSLATING INTO GERMAN, PRINTING, AND PUBLICIZING THE 2024 INTERNATIONAL TAX COMPETITIVENESS INDEX. 5305 WIRE 0 2 0 0 0 0 0 0 0 PART I, LINE 2: TAX FOUNDATION IDENTIFIES POTENTIAL GRANTEES AND CONDUCTS INTERVIEWS OF THOSE POTENTIAL GRANTEES TO ASSESS CAPACITY FOR PERFORMING A PROJECT. TAX FOUNDATION THEN OUTLINES A TIMELINE FOR PROJECT COMPLETION AND REQUESTS A LINE ITEM BUDGET FOR THE PROJECT AND AN INTERNAL REVIEW OF THE POTENTIAL GRANTEE'S BUDGET IS THEN PERFORMED. AFTER INTERNAL APPROVAL A GRANT IS AWARDED. A CHECK-IN INTERVIEW IS PERFORMED WITH THE GRANTEE PRIOR TO COMPLETION OF THE PROJECT. TAX FOUNDATION REVIEWS OUTPUT FROM THE PROJECT INCLUDING COMPLETION OF PROJECT DELIVERABLES, RELATED EVENTS, MEDIA IMPACT, AND POTENTIAL FOLLOW-UP OPPORTUNITIES. LASTLY, A POST-PROJECT INTERVIEW IS PERFORMED WITH THE GRANTEE TO ENSURE THAT ALL WORK WAS COMPLETED AND PERFORMANCE METRICS WERE APPROPRIATELY REPORTED. X X X X X X 1 AC FITZGERALD 300 N WASHINGTON STREET SUITE 700 ALEXANDRIA VA 22314 HELPED CREATE LETTERS, PREPARE AND DISCUSS FOUNDATION FUNDRA 0 2460000 62421 2397579 DAVIDSON & CO DONOR ACQUISITION & DEV STRATEGIES LLC 2127 CALIFORNIA ST NW 104 WASHINGTON DC 20008 ASSIST WITH DIRECT MAIL CAMPAIGN & FOUNDATION GRANT PROPOSAL 0 462127 132270 329857 2922127 194691 2727436 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI ANNUAL DINNER 1171699 1052349 119350 23406 112565 246005 29650 1171699 1052349 119350 23406 112565 246005 29650 411626 -292276 1 THE FUND FOR AMERICAN STUDIES 1706 NEW HAMPSHIRE AVE NW WASHINGTON DC 20009 136223604 501(C)(3) 10000 0 GARY AND ALDONA ROBBINS SCHOLARSHIP FOR ECONOMIC EDUCATION. 1 0 PART I, LINE 2: THE GRANT WAS PROVIDED TO A NON-PROFIT ORGANIZATION FOR A SCHOLARSHIP FUND. MINIMAL MONITORING IS REQUIRED. X X 0 0 0 0 0 0 0 1 0 SCOTT HODGE PRESIDENT EMERITUS & SR. POLICY ADVISOR 356771 0 0 0 0 0 17250 0 1165 0 375186 0 0 0 DANIEL D BUNN PRESIDENT, CEO, BOARD SECRETARY 211595 0 75000 0 0 0 11747 0 20378 0 318720 0 0 0 WILLIAM MCBRIDE VP OF FEDERAL TAX AND ECONOMIC POLICY 193245 0 7250 0 0 0 10079 0 9337 0 219911 0 0 0 MICHAEL RESSEGUE CHIEF OF STAFF 174936 0 0 0 0 0 3051 0 2897 0 180884 0 0 0 ALAN M COLE SENIOR ECONOMIST 159024 0 2550 0 0 0 7425 0 5787 0 174786 0 0 0 COLBY PASTRE VP OF MARKETING AND COMMUNICATIONS 152627 0 7000 0 0 0 8002 0 1025 0 168654 0 0 0 JARED M WALCZAK VP OF STATE POLICY 151974 0 2250 0 0 0 7764 0 5483 0 167471 0 0 0 PART I, LINE 3 THE TAX FOUNDATION PARTICIPATES IN THE ANNUAL THINK TANK COMPENSATION SURVEY WHICH COLLECTS COMPENSATION AND BENEFITS DATA RELEVANT TO THINK TANKS AND OTHER RESEARCH ORGANIZATIONS IN THE UNITED STATES THAT CONDUCT RESEARCH IN THE PUBLIC POLICY, FOREIGN POLICY, AND INTERNATIONAL RELATIONS ARENAS. THE BOARD OF DIRECTORS UTILIZES ITS EXPERIENCE AND EXPERTISE IN CONJUNCTION WITH THE SURVEY RESULTS IN DETERMINING THE APPROPRIATE SALARY LEVEL ANNUALLY. THE CHAIRPERSON OF THE BOARD OF DIRECTORS COMMUNICATES IN WRITING THE SALARY APPROVED BY THE BOARD TO THE APPROPRIATE ACCOUNTING AND HUMAN RESOURCES PERSONNEL. PART I, LINE 7 THE TAX FOUNDATION AWARDED PERFORMANCE BASED BONUSES TO SEVERAL EMPLOYEES, INCLUDING MOST OF THE HIGHEST COMPENSATED EMPLOYEES LISTED ON FORM 990, PART VII. THESE BONUSES ARE INCLUDED IN THE AMOUNTS REPORTED ON FORM 990, PART VII, SECTION A, COLUMN D - REPORTABLE COMPENSATION. X 4 146541 FMV X 3 26549 FMV 0 0 0 PART I, COLUMN (B): TAX FOUNDATION REPORTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS REVIEWED BY THE ACCOUNTING PERSONNEL AND THE PRESIDENT OF THE TAX FOUNDATION BEFORE BEING SIGNED BY THE PRESIDENT. A COPY OF THE 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS ELECTRONICALLY PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C AS A GENERAL POLICY MATTER THE TAX FOUNDATION DOES NOT PERMIT MEMBERS OF THE BOARD OF DIRECTORS TO ENTER INTO FINANCIAL ARRANGEMENTS, PROVIDE SERVICES, OR OTHERWISE BE COMPENSATED IN ANY MANNER, INCLUDING ANY COMPANY WITH WHICH SUCH BOARD MEMBER MAY BE ASSOCIATED. BIANNUALLY, ALL OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS MUST REVIEW AND SIGN A CONFLICT OF INTEREST POLICY STATEMENT. THE MONITORING OF COMPLIANCE IS HANDLED INFORMALLY AT REGULARLY SCHEDULED BOARD MEETINGS. FOR EMPLOYEES, THE CONFLICT OF INTEREST POLICY IS CONTAINED WITHIN THEIR EMPLOYEE MANUAL. THEY SIGN THE MANUAL WHEN THEY ARE HIRED OR WHEN CHANGES ARE MADE TO THE MANUAL. FORM 990, PART VI, SECTION B, LINE 15 THE TAX FOUNDATION PARTICIPATES IN THE ANNUAL THINK TANK COMPENSATION SURVEY WHICH COLLECTS COMPENSATION AND BENEFITS DATA RELEVANT TO THINK TANKS AND OTHER RESEARCH ORGANIZATIONS IN THE UNITED STATES THAT CONDUCT RESEARCH IN THE PUBLIC POLICY, FOREIGN POLICY, AND INTERNATIONAL RELATIONS ARENAS. THE BOARD OF DIRECTORS UTILIZES ITS EXPERIENCE AND EXPERTISE IN CONJUNCTION WITH THE SURVEY RESULTS IN DETERMINING THE APPROPRIATE SALARY LEVEL ANNUALLY FOR THE PRESIDENT. THE LAST TIME THIS WAS DONE WAS IN JANUARY 2025. THE CHAIRPERSON OF THE BOARD OF DIRECTORS COMMUNICATES IN WRITING THE SALARY APPROVED BY THE BOARD TO THE APPROPRIATE ACCOUNTING AND HUMAN RESOURCES PERSONNEL IN DETERMINING THE APPROPRIATE SALARY LEVEL FOR THE PRESIDENT AND ALL STAFF MEMBERS. THE ORGANIZATION CURRENTLY HAS NO OTHER PAID OFFICERS OR STAFF MEMBERS CLASSIFIED AS "KEY EMPLOYEES" AS DEFINED BY THE IRS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, THE FEDERAL FORM 990 AND APPLICATION FOR EXEMPTION (FEDERAL FORM 1023) TO INTERESTED PARTIES UPON REQUEST. COPIES OF THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE WEBSITE. THE ORGANIZATION HAS NOT BEEN ASKED TO AND CURRENTLY DOES NOT HAVE A POLICY OF PROVIDING A COPY OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION OF AN INDEPENDENT AUDITOR PROCESS DURING THE YEAR.