2020-10-29T16:11:00-05:00 2019-12-31 591753337 KERKERING BARBERIO & CO PO BOX 49348 SARASOTA FL 342306348 990 2019-01-01 236400408 ARCHBOLD EXPEDITIONS INC ARCH 8634652571 123 MAIN DRIVE VENUS FL 33960 HILARY SWAIN EXECUTIVE DIRECTOR 8634652571 2020-10-28 1 REBECCA U STONER P00585910 9413654617 47.206.167.153 2020-10-28 12:25:21 ED P 1DDA76E780E419B43F0AC8CCF8703AACD10E77E2 714E6C1B206DC3F987CF9E146D19709275A9BB1D 2019 2021-01-29 14:40:06Z HILARY SWAIN 123 MAIN DRIVE VENUS FL 33960 25220368 0 X WWW.ARCHBOLD-STATION.ORG X 1937 FL LONG-TERM ECOLOGICAL RESEARCH, CONSERVATION, AND EDUCATIONAL PROGRAMS. 12 12 98 73 -12496 0 27132097 2956715 131620 171259 2565422 2557729 338666 -220018 30167805 5465685 0 0 0 0 2777587 2830463 43266 47706 229190 2435920 2461853 5256773 5340022 24911032 125663 86299575 89509963 6820201 6205224 79479374 83304739 X ARCHBOLD'S MISSION IS TO BUILD AND SHARE THE SCIENTIFIC KNOWLEDGE NEEDED TO PROTECT THE LIFE, LANDS, AND WATERS OF THE HEART OF FLORIDA AND BEYOND. 0 0 3850444 -36263 ARCHBOLD EXPEDITIONS INC. CONDUCTS SCIENTIFIC RESEARCH, EDUCATION, AND CONSERVATION PROGRAMS ACROSS THE LANDS AND WATERS OF THE HEADWATERS OF THE EVERGLADES WATERSHED IN SOUTH CENTRAL FLORIDA. WITHIN THIS LANDSCAPE ARCHBOLD EXPEDITIONS INC. MANAGES NEARLY 20,000 ACRES, SERVING AS A NATURAL LABORATORY FOR PROGRAMMATIC ACTIVITIES, INCLUDING (1) ARCHBOLD BIOLOGICAL STATION, A 5,200-ACRE PRISTINE FLORIDA SCRUB ECOSYSTEM LOCATED ON THE ANCIENT LAKE WALES; (2) THE 10,500-ACRE BUCK ISLAND RANCH, A WORKING CATTLE RANCH LANDSCAPE FORMERLY MANAGED BY ARCHBOLD EXPEDITIONS AS THE MACARTHUR AGRO-ECOLOGY RESEARCH CENTER MAERC; AND (3) THE WETLAND AND UPLAND ECOSYSTEM RESTORATION LANDSCAPE OF THE 3,600-ACRE ARCHBOLD RESERVE. (BUCK ISLAND RANCH WAS LEASED BY ARCHBOLD EXPEDITIONS, 1988-2018, FROM THE JOHN D AND CATHERINE T MACARTHUR FOUNDATION AND WAS ACQUIRED BY ARCHBOLD EXPEDITIONS FROM THE FOUNDATION IN 2018.)SCIENTIFIC RESEARCH: STAFF AND VISITING SCIENTISTS STUDY ECOLOGICAL PATTERNS AND PROCESSES ON PRISTINE FLORIDA SCRUB ECOSYSTEMS, WORKING RANCHLANDS, AND WETLAND AND UPLAND RESTORATION LANDS IN THE HEADWATERS OF THE EVERGLADES. FIELDS OF RESEARCH INCLUDE BUT ARE NOT LIMITED TO POPULATION BIOLOGY, ANIMAL BEHAVIOR, BIOGEOGRAPHY, RESTORATION ECOLOGY, COMMUNITY ECOLOGY, CONSERVATION BIOLOGY, AGRO-ECOLOGY, LIMNOLOGY, ENTOMOLOGY, EVOLUTION AND LANDSCAPE ECOLOGY. CONTRIBUTIONS TO FUNDAMENTAL SCIENCE HAVE RESULTED TO DATE IN MORE THAN TWO THOUSAND AND FOUR HUNDRED FIFTY RESEARCH PUBLICATIONS. MANY ARCHBOLD EXPEDITIONS INC. RESEARCH ACTIVITIES ARE COORDINATED WITH NATIONAL AND INTERNATIONAL RESEARCH NETWORKS SUCH AS THE US DEPARTMENT OF AGRICULTURE LONG-TERM AGROECOSYSTEM RESEARCH LTAR NETWORK, THE GLOBAL LAKES ECOLOGICAL RESEARCH GLEON NETWORK, AND IDIGBIO, THE NATIONAL NETWORK FOR BIOLOGICAL MUSEUM COLLECTIONS RESEARCH. RESEARCH AT BUCK ISLAND RANCH IS LINKED TO LIFE CYCLE ANALYSES (GREENHOUSE GASES, WATER QUALITY AND QUANTITY) OF AGRICULTURAL PRODUCTS. IN ADDITION TO CONTRIBUTIONS TO SCIENTIFIC UNDERSTANDING, ARCHBOLD EXPEDITIONS INC. RESEARCH INFORMS CONSERVATION AND LAND MANAGEMENT DECISION-MAKING ON ARCHBOLD PROPERTY, ACROSS THE WATERSHED, AND INTERNATIONALLY. STUDIES OF RARE SPECIES, THE CYCLING OF FIRE, WATER, NUTRIENTS AND CARBON, AND THE RELATIONSHIP BETWEEN AGRICULTURE PRODUCTION AND SUSTAINING ESSENTIAL ECOSYSTEM PROCESSES, ARE ALL REPRESENTED ON ARCHBOLD'S PROPERTY. THESE STUDIES GUIDE LAND MANAGEMENT AND LAND AND WATER CONSERVATION BY PUBLIC AGENCIES, CONSERVATION ORGANIZATIONS, AND PRIVATE LANDOWNERS. EDUCATION: ARCHBOLD EXPEDITIONS INC. LINKS ITS SCIENTIFIC RESEARCH TO EDUCATION THROUGH PROGRAMS THAT PROVIDE EDUCATION AND OUTREACH ACTIVITIES AT ARCHBOLD BIOLOGICAL STATION, BUCK ISLAND RANCH, AND THE ARCHBOLD RESERVE. THE EDUCATION PROGRAM IS MULTIFACETED. IT ENCOMPASSES ENVIRONMENTAL EDUCATION AND SCIENCE CURRICULUM DEVELOPMENT FOR GRADES 3 - 5 AND SCHOOLCHILDREN SUMMER CAMPS WITH MORE THAN ONE THOUSAND K-12 SCHOOLCHILDREN PARTICIPATING ANNUALLY. UNDERGRADUATE AND GRADUATE STUDENTS CONDUCT INDEPENDENT RESEARCH ADVISED BY ARCHBOLD STAFF; MORE THAN 100 MASTERS AND DOCTORAL THESES HAVE STEMMED FROM STUDENT RESEARCH. VISITING CLASSES FROM COLLEGES AND UNIVERSITIES AROUND THE COUNTRY USE ARCHBOLD EXPEDITIONS INC. LANDS FOR TEACHING AND FIELD BIOLOGY. ARCHBOLD EXPEDITIONS INC. HOSTS MANY PUBLIC AGENCY, CONSERVATION ORGANIZATION, AND OTHER EVENTS INCLUDING SEMINARS AND TALKS, MEETINGS, WORKSHOPS, TOURS AND DEMONSTRATION DAYS AT ARCHBOLD BIOLOGICAL STATION AND AT BUCK ISLAND RANCH. ARCHBOLD EXPEDITIONS INC. OFFERS TALKS AND TOURS, GUIDED NATURE TRAILS, AND OTHER EVENTS OPEN TO THE PUBLIC. CONSERVATION: ARCHBOLD EXPEDITIONS INC. PROPERTY INCLUDES MANAGEMENT OF LANDS AND WATERS OF NATIONAL CONSERVATION SIGNIFICANCE AND ITS RESEARCH INFORMS CONSERVATION MANAGEMENT ACROSS THE RIDGES, RANCHES AND RIVERS OF THE NATIONALLY IMPORTANT HEADWATERS OF THE EVERGLADES WATERSHED. ARCHBOLD BIOLOGICAL STATION IS A GLOBALLY SIGNIFICANT PRESERVE, WHICH SUPPORTS THE THREATENED FLORIDA SCRUB HABITAT AND 19 FEDERALLY THREATENED AND ENDANGERED SPECIES. BUCK ISLAND RANCH LIES WITHIN AN IMPORTANT SUB BASIN OF THE HEADWATERS, PROVIDING HABITAT FOR 5 FEDERALLY LISTED SPECIES, SERVING AS A VITAL ELEMENT IN FLORIDA'S NETWORK OF WILDLIFE CORRIDORS, AND PROVIDING ESSENTIAL ECOSYSTEM SERVICES FROM WORKING LANDS. ON THE ARCHBOLD RESERVE, A DEGRADED FORMER CATTLE RANCH ARCHBOLD EXPEDITIONS INC. HAS A RESEARCH AND CONSERVATION FOCUS ON LARGE SCALE ECOLOGICAL RESTORATION, WITH AN EMPHASIS ON THE SCRUB, SEEPAGE SLOPES AND CUTTHROAT FLATWOODS COMMUNITIES OF THE SITE. IN ADDITION TO CONSERVATION LAND MANAGEMENT, ARCHBOLD STAFF SERVE AS INDEPENDENT ADVISORS TO PUBLIC AND PRIVATE CONSERVATION ORGANIZATIONS, FOR EXAMPLE, TO ESTABLISH BIOLOGICAL PRIORITIES FOR LAND ACQUISITION AND MANAGEMENT, AND LAND MANAGEMENT AND LAND AND WATER CONSERVATION AND RESTORATION BY PUBLIC AGENCIES, CONSERVATION ORGANIZATIONS, AND PRIVATE LANDOWNERS. 3850444 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 24 0 1 98 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL CA CO CT GA HI IL KY MD MA MS NY NC OH PA SC VA DC MN NH NJ X ERIC STEIN 8634652571 123 MAIN DRIVE VENUS FL 33960 DANIEL ALEGRIA TRUSTEE 2.00 X 0 0 0 DYLAN A H ALEGRIA TRUSTEE 2.00 X 0 0 0 SCHELLIE ARCHBOLD TRUSTEE 2.00 X 0 0 0 SEBASTIAN DE ATUCHA TRUSTEE 2.00 X 0 0 0 VEVIE DIMMITT TRUSTEE 2.00 X 0 0 0 JOHN FITZPATRICK TRUSTEE 2.00 X 0 0 0 JACK HUFTY TRUSTEE 2.00 X 0 0 0 LELA PORTER LOVE TRUSTEE 2.00 X 0 0 0 JIM STRICKLAND TRUSTEE 2.00 X 0 0 0 MARY PAGE HUFTY CHAIRPERSON 4.00 X X 0 0 0 LOREN ALEGRIA VICE CHAIR 2.00 X X 0 0 0 BARBARA STEWART TREASURER 2.00 X X 0 0 0 ROBERT LLOYD GEORGE ASSISTANT TREASURER 2.00 X X 0 0 0 VERONICA ALEGRIA SECRETARY 2.00 X X 0 0 0 HILARY SWAIN EXEC DIRECTOR/ ASST SEC 40.00 X 148720 0 18601 ERIC STEIN CFO / ASST SEC 40.00 X 61414 0 39049 ERIC MENGES SR. RESEARCH PROGRAM DIR. 40.00 X 102336 0 36892 312470 0 94542 2 0 1 0 QUINCEY CATTLE CO 2350 NW 120 ST CHIEFLAND FL 32626 CATTLE FEED 584647 HUBBARD FEEDS (RIDLEY USA) 250 BONNE MINE RD BARTOW FL 33830 CATTLE SUPPLEMENTS 199803 GLISSON 4525 US HWY 27 S SEBRING FL 33870 FENCING/CATTLE 176398 USHER LAND & TIMBER PO BOX 843 CHIEFLAND FL 32644 CATTLE FEED 112356 WALPOLE FEED & SUPPLY CO PO BOX 1723 OKEECHOBEE FL 34973 CATTLE FEED 111413 5 2206104 750611 239146 2956715 FACILITIES REVENUE 531110 171259 171259 171259 1036807 1036807 18066704 322783 16748925 119640 1317779 203143 1520922 1520922 2416400 2886118 -469718 -469718 OTHER INCOME 900099 262196 262196 PARTNERSHIP LOSSES 900099 -12496 -12496 249700 5465685 -36263 -12496 2557729 267296 32145 235151 1909866 1592593 232638 84635 85057 69516 11457 4084 396352 313779 64411 18162 171892 126823 37774 7295 29847 29847 43550 5390 38160 47706 47706 140158 140158 74675 62447 -6746 18974 36217 24576 11641 187276 141959 43938 1379 79007 68153 6485 4369 831757 693078 137316 1363 298583 180098 118082 403 SUPPLIES 257527 134911 82231 40385 CONTRACTED SERVICES 220236 207884 11917 435 REPAIRS AND MAINTENANCE 180815 124058 56757 AGRICULTURAL SUPPLIES 71373 71018 355 10832 2016 8816 5340022 3850444 1260388 229190 1200 1200 3206122 4144926 476825 712813 255814 515054 3173536 2064040 115594 157457 55111856 8796719 46108469 46315137 28614913 31790423 4347102 3808913 86299575 89509963 749640 795940 86032 63278 5982529 5344006 2000 2000 6820201 6205224 X 78187708 82305365 1291666 999374 79479374 83304739 86299575 89509963 X 125663 3687206 12496 X X 0 1 X 1 1 1 X 2568210 2382936 2875344 4208012 2956715 14991217 2568210 2382936 2875344 4208012 2956715 14991217 1051536 13939681 502182 328754 805309 1047987 1036807 3721039 -28336 -37924 -9126 -9296 -12496 -97178 245922 95393 184312 374410 262196 1162233 19777311 10682830 0.70480 0.71080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33356162 5745806 1557796 37544172 36256746 -1135984 1764600 33356162 33543835 4411004 1698093 36256746 33708472 10651 1607233 1782521 33543835 35391389 -439010 1243907 33708472 1.00000 0 0 37353521 37353521 11151057 4137795 7013262 3595853 2850092 745761 3011425 1808832 1202593 46315137 ENVIRONMENTAL REMEDIATION LIABILITY 2000 2000 X 9025229 3687206 3687206 5338023 140158 -12496 127662 5465685 5199864 0 5199864 140158 140158 5340022 PART V, LINE 4: THE QUASI-ENDOWMENT HAS BEEN ESTABLISHED FOR THE PRIMARY PURPOSE OF PROVIDING SUPPORT TO CARRY OUT THE ORGANIZATION'S ROLE AND MISSION AS DESCRIBED IN THE ORGANIZATION'S GOVERNING DOCUMENTS. ANNUAL DISTRIBUTIONS ARE USED TO FUND THE OPERATING BUDGET AND SPECIAL PROJECTS OF THE ORGANIZATION. PART X, LINE 2: UNDER THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION, THE ORGANIZATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE ORGANIZATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: PARTNERSHIP LOSSES -12,496. X X X X 1 SCHULTZ & WILLIAMS INC 1617 JOHN F KENNEDY BLVD PHILADELPHIA PA 19103 ANNUAL APPEALS - FUNDRAISING CONSULTING SERVICES 0 325543 47706 277837 325543 47706 277837 FL CA CO CT DC GA HI IL KY MD MA MS MO NY NC OH PA SC VA MN NJ NH SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE ORGANIZATION PAID $47,706 DURING THE YEAR FOR A PROFESSIONAL FUNDRAISING SERVICES PROVIDER TO ADMINISTER TWO ANNUAL CAMPAIGNS; A SUMMER APPEAL AND A YEAR-END APPEAL. THE GRAND TOTAL INCLUDES: $9,000 FOR CONSULTING; $11,025 FOR CREATIVE SERVICES, SUCH AS WRITING AND DESIGN; AND $23,317 FOR PREPARATION AND DELIVERY OF DIRECT MAIL (INCLUDING POSTAGE). TOTALS BY CAMPAIGN WERE: $23,016 FOR THE SUMMER APPEAL; $23,030 FOR THE YEAR-END APPEAL; AND $1,660 FOR THE 2018 YEAR-END APPEAL PAID DURING THE 2019 TAX YEAR. X X X 0 0 0 0 0 0 0 0 0 HILARY SWAIN EXEC DIRECTOR/ ASST SEC 136220 0 12500 0 0 0 7443 0 11158 0 167321 0 0 0 X 1 182753 STOCK EXCHANGE X 1 56393 APPRAISAL/MARKET VALUE 0 0 0 FORM 990, PART I, LINE 6 VOLUNTEERS VOLUNTEERS HELPED WITH MANY PROGRAMS AT ARCHBOLD EXPEDITIONS INC. VOLUNTEERS ARE AN INDISPENSABLE PART OF THE ARCHBOLD EDUCATION PROGRAMS, THE SCRUB ECOLOGY SUMMER DAY CAMP AND THE ELEMENTARY ENVIRONMENTAL EDUCATION PROGRAM. ADULT AND TEEN VOLUNTEERS ASSIST CAMPERS AND STUDENTS WITH RESEARCH-ORIENTED ACTIVITIES, ANIMAL TRACKING AND ECOLOGY-ORIENTED GAMES. IN ADDITION, ADULT VOLUNTEERS HELP WITH THE RESEARCH AND LAND MANAGEMENT PROGRAMS, AND WITH PUBLIC TOURS AND EVENTS. FORM 990, PART VI, SECTION A, LINE 2 MARY PAGE HUFTY-DANIEL SANTIAGO ALEGRIA (WIFE - HUSBAND) MARY PAGE HUFTY-DYLAN ARCHBOLD HUFTY ALEGRIA (MOTHER - SON) MARY PAGE HUFTY-LOREN DANIEL HUFTY ALEGRIA (MOTHER - SON) DANIEL SANTIAGO ALEGRIA-DYLAN ARCHBOLD HUFTY ALEGRIA (FATHER - SON) DANIEL SANTIAGO ALEGRIA-LOREN DANIEL HUFTY ALEGRIA (FATHER - SON) DYLAN ARCHBOLD HUFTY ALEGRIA-VERONICA ALEGRIA (HUSBAND - WIFE) MARY PAGE HUFTY-JOHN ARCHBOLD HUFTY (SISTER - BROTHER) FORM 990, PART VI, SECTION A, LINE 4 A CERTIFICATE OF DOMESTICATION WAS FILED WITH THE STATE OF FLORIDA, ALONG WITH ACCOMPANYING ARTICLES OF INCORPORATION TO COMPLETE THE DOMESTICATION REQUIREMENTS PURSUANT TO S. 617.1803, AND TERMINATE CORPORATION STATUS IN PENNSYLVANIA. THE BOARD OF TRUSTEES IS NOW REFERRED TO AS THE BOARD OF DIRECTORS. ON JANUARY 30 2019, THE BOARD OF TRUSTEES DISCUSSED, PROPOSED, AND APPROVED TWO NEW BY-LAWS: 1) ARTICLE 4.12 EMERITUS APPOINTMENTS - THE BOARD OF DIRECTORS MAY ELECT A DIRECTOR TO EMERITUS STATUS AT ITS ANNUAL MEETING. EMERITUS STATUS WILL BE AWARDED FOR EXTRAORDINARY SERVICE UPON THE EXPIRATION OF A DIRECTOR'S TERM OF SERVICE. EXTRAORDINARY SERVICE WOULD INCLUDE SERVICE IN EXCESS OF FIFTEEN YEARS OR SOMETHING COMMENSURATE. EMERITUS STATUS ENTITLES THE HOLDER TO PARTICIPATE IN BOARD TELECONFERENCES AND THE ANNUAL MEETING, RECEIVE COPIES OF BOARD MATERIALS, AND OTHERWISE TO ENGAGE IN THE LIFE AND WORK OF ARCHBOLD EXPEDITIONS, INC., INCLUDING BEING CONSIDERED FOR SERVICE ON COMMITTEES. EMERITUS DIRECTOR STATUS IS A NON-VOTING, HONORARY POSITION THAT IS NOT INCLUDED WHEN CALCULATING THE NUMBER OF DIRECTORS HOLDING OFFICE, REQUIRED FOR A QUORUM, PRESENT AT A MEETING, OR THE NUMBER OF VOTES CONSTITUTING A MAJORITY FOR ANY ACTION TAKEN BY THE BOARD OF DIRECTORS, AND AN EMERITUS DIRECTOR MAY SERVE ONLY AS A NON-DIRECTOR MEMBER ON ANY COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. ONCE APPOINTED, EMERITUS DIRECTORS CAN SERVE INDEFINITELY AT THE PLEASURE OF THE BOARD. 2) COMMITTEE OPERATIONS IN GENERAL - THE BOARD OF DIRECTORS CAN ESTABLISH COMMITTEES, WHICH MUST CONSIST OF 2 BOARD MEMBERS. NON-DIRECTOR COMMITTEE MEMBERS MAY BE ELECTED TO SERVE, BUT A DIRECTOR MUST CHAIR THE COMMITTEE. UNLESS RESTRICTED BY STATUTE OR THE ARTICLES OF INCORPORATION, THE COMMITTEES SHALL HAVE AND MAY EXERCISE ALL POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS. EACH COMMITTEE SHALL KEEP REGULAR MEETINGS AND REPORT TO THEM TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING. FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, TREASURER, CFO AND AUDIT COMMITTEE PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD AND EMPLOYEES FILL OUT A CONFLICT OF INTEREST FORM ANNUALLY. ALL FORMS ARE COLLECTED AND REVIEWED BY THE CFO FOR ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 DETAILED SALARY COMPARISONS AND BENEFITS PACKAGES FOR ALL EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES ARE PREPARED ANNUALLY BY HUMAN RESOURCES, WITH COMPARISONS USING INDEPENDENT DATA FROM THE AMERICAN ASSOCIATION OF UNIVERSITY PROFESSORS, AS REPORTED BY THE CHRONICLE OF HIGHER EDUCATION, THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES AND THE FLORIDA OCCUPATIONAL EMPLOYMENT AND WAGES SURVEY. THESE ARE REVIEWED ANNUALLY BY THE BOARD COMPENSATION COMMITTEE WHICH APPROVES ALL RAISES AND CHANGES IN COMPENSATION. 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 XI, LINE 9: PARTNERSHIP LOSSES 12,496. FORM 990, PART XII, LINE 2C AUDIT REVIEW PROCESS THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR.