2020-07-15T09:11:17-05:00 2019-12-31 541149263 YOUNT HYDE & BARBOUR PC PO BOX 2560 WINCHESTER VA 226041760 990 2019-01-01 526046689 APPALACHIAN TRAIL CONSERVANCY APPA 3045356331 PO BOX 807 HARPERS FERRY WV 25425 SANDRA MARRA PRESIDENT & CEO 3045356331 2020-07-13 1 JENNIFER R FILES CPA P01275752 5406623417 2020-07-13 34.124.94.127 2020-07-13 14:01:50 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 727C73D489AA1CC28A8E2BA0E8982B415D0D0C2B 2019 2021-01-29 14:40:06Z SANDRA MARRA PO BOX 807 HARPERS FERRY WV 25425 19194792 0 X WWW.APPALACHIANTRAIL.ORG X 1936 DC PRINCIPAL STEWARDS OF 2,200 MILE APPALACHIAN NATIONAL SCENIC TRAIL; COMPILE AND PUBLISH INFORMATION FOR TRAIL VISITORS; MANAGE, CONSERVE, AND PROTECT 250,000 ACRES OF TRAIL LANDS 14 14 102 5867 0 0 8918670 5624583 88625 2596818 317111 633969 803861 657203 10128267 9512573 721112 967197 0 0 4512192 4525695 0 0 809454 3936864 4970722 9170168 10463614 958099 -951041 20855085 21748846 4474238 5040477 16380847 16708369 PRINCIPAL STEWARDS OF 2,200 MILE APPALACHIAN NATIONAL SCENIC TRAIL; COMPILE AND PUBLISH INFORMATION FOR TRAIL VISITORS; MANAGE, CONSERVE, AND PROTECT 250,000 ACRES OF TRAIL LANDS 0 0 7598082 967197 3254021 THE APPALACHIAN TRAIL CONSERVANCY IS A VOLUNTEER-BASED, NONPROFIT ORGANIZATION DEDICATED TO THE PRESERVATION AND MANAGEMENT OF THE NATURAL, SCENIC, HISTORIC, AND CULTURAL RESOURCES ASSOCIATED WITH THE APPALACHIAN NATIONAL SCENIC TRAIL IN ORDER TO PROVIDE OUTDOOR RECREATION AND EDUCATIONAL OPPORTUNITIES FOR TRAIL VISITORS. THE ORGANIZATION SERVES AN ACTIVE MEMBERSHIP OF 30,657 AS WELL AS AN ESTIMATED 3 MILLION VISITORS ANNUALLY TO THE APPALACHIAN TRAIL. IT COORDINATES THE EFFORTS OF 31 MEMBER CLUBS AND OVER 5,800 VOLUNTEERS. 7598082 1 1 0 1 0 0 1 0 0 1 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 85 0 1 102 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN NV NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI X X THE ORGANIZATION 3045356331 PO BOX 807 HARPERS FERRY WV 25425 COLIN BEASLEY CHAIR 10.00 X X 0 0 0 EDWARD GUYOT SECRETARY 1.00 X X 0 0 0 JAMES LATORRE TREASURER 1.00 X X 0 0 0 ROBERT HUTCHINSON JR VICE CHAIR 1.00 X X 0 0 0 BETH BRYAN CRITTON CHAIR, STEWARDSHIP COUNCIL 1.00 X X 0 0 0 GRANT DAVIES DIRECTOR 1.00 X 0 0 0 THOMAS GREGG DIRECTOR 1.00 X 0 0 0 DANIEL A HOWE DIRECTOR 1.00 X 0 0 0 ANN HEILMAN MURPHY DIRECTOR 1.00 X 0 0 0 NORMAN P FINDLEY III DIRECTOR 1.00 X 0 0 0 RUBEN A ROSALES DIRECTOR 1.00 X 0 0 0 COLLEEN PETERSON DIRECTOR 1.00 X 0 0 0 NATHAN G ROGERS DIRECTOR 1.00 X 0 0 0 AMBREEN TARIQ DIRECTOR 1.00 X 0 0 0 SANDRA MARRA CURRENT PRESIDENT & CEO 35.00 X 63460 0 2835 SUZANNE DIXON FORMER PRESIDENT & CEO 35.00 X 214116 0 11476 NICOLE PROROCK CHIEF FINANCIAL OFFICER 35.00 X 23188 0 1043 LAURA BELLEVILLE VP OF CONSERVATION 35.00 X 113571 0 15927 414335 0 31281 2 0 1 0 AB DATA LTD PO BOX 170062 MILWAUKEE WI 532178000 MAILING SERVICES 458549 AMC-GORHAM NH PO BOX 298 GORHAM NH 03581 TRAIL MAINTENANCE 124455 APPALACHIAN MOUNTAIN CLUB GENERAL DELIVERY ROUTE 302 BRETTON WOODS NH 03575 TRAIL REHABILITATION 124099 DAWN MURPHY 9173 BALTIMORE NATIONAL PIKE MIDDLETOWN MD 21769 FINANCIAL CONSULTANT 116853 FOREST SOCIETY OF MAINE 115 FRANKLIN STREET 3RD FLOOR BANGOR ME 04401 TRAIL MAINTENANCE 115000 7 1135381 4489202 344529 5624583 CONTRACTUAL SERVICES 813312 2511228 2511228 MEMBERSHIP DUES 813312 85590 85590 2596818 268506 268506 9687817 9322354 365463 365463 365463 824593 359865 464728 464728 OTHER INCOME 900099 192475 192475 192475 9512573 3254021 0 633969 966197 966197 1000 1000 316118 316118 3464513 2830950 319424 314139 132969 104563 22006 6400 338078 270258 51277 16543 274017 206022 45134 22861 85085 85085 11516 11516 382896 258335 124185 376 432425 283839 115174 33412 197095 197095 CONTRACTED SERVICES 2499838 1738237 670355 91246 POSTAGE 395092 336549 1606 56937 OTHER EXPENSES 325325 92803 52116 180406 PRINTING 318430 274745 1121 42564 323020 223068 55382 44570 10463614 7598082 2056078 809454 2326127 3778968 718327 1176238 150095 0 4159860 3946005 373358 381344 103834 95298 4280839 1823910 2576312 2456929 10360891 9832643 86281 81421 20855085 21748846 774646 1088910 3445743 3719407 253849 232160 4474238 5040477 X 6349512 6979181 10031335 9729188 16380847 16708369 20855085 21748846 X -951041 1316663 -38100 X X 0 1 X 1 1 1 X 6295639 7150357 8307689 9007295 5624583 36385563 1183366 1132954 975086 1049691 3421411 7762508 7479005 8283311 9282775 10056986 9045994 44148071 0 0 0 44148071 180714 200714 224015 245560 268506 1119509 180714 200714 224015 245560 268506 1119509 439633 327815 771995 260485 192475 1992403 8099352 8811840 10278785 10563031 9506975 47259983 0.93420 0.93320 0.02370 0.02320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 12309 0 0 12309 0 FORM 990, SCHEDULE C, PART II-B, LINE 1 THE ORGANIZATION ADVOCATES ON ISSUES OF IMPORTANCE FOR THE PROTECTION OF THE APPALACHIAN TRAIL, MEETING WITH FEDERAL AND LOCAL ELECTED OFFICIALS AND ENGAGING ITS MEMBERS AND VOLUNTEERS IN GRASSROOTS-STYLE ONLINE COMMUNICATION. ONCE A YEAR, SELECT REGIONAL STAFF PARTICIPATE IN ONE TO TWO DAYS OF "HIKE THE HILL" MEETINGS. X X X X X 55 3118.00 1 0 0 13 1 22.00 1257 9435253 1329077 1543836 2674442 9633724 10210534 554872 -465820 864333 9435253 8563452 1047050 1397038 797006 10210534 7534182 1303171 583449 857350 8563452 7858170 343039 -23858 643169 7534182 0.55400 0.34300 0.10300 0 0 1664157 1664157 1015408 665214 350194 572109 484728 87381 1029165 673968 355197 2456929 STOCKS 5851139 F FIXED INCOME SECURITIES 3981504 F 9832643 ANNUITIES PAYABLE 232160 232160 10844687 1316663 138636 -38100 1417199 9427488 85085 85085 9512573 10517165 138636 138636 10378529 85085 85085 10463614 PART II, LINE 9: LANDS HELD IN CONSERVANCY ARE RECORDED AT COST OR, IF DONATED, AT THE ESTIMATED FAIR MARKET VALUE OF THE LAND ON THE DATE OF THE DONATION. BECAUSE THE CONSERVANCY INTENDS TO HOLD THE LANDS HELD IN CONSERVANCY INDEFINITELY, WRITE-DOWNS FOR PERMANENT IMPAIRMENTS IN THE VALUE OF THE LANDS ARE NOT RECORDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: ANNUITY ACTUARIAL ADJUSTMENT -38,100. 1 THE TRUST FOR PUBLIC LAND 3 SHIPMAN PLACE MONTPELIER VT 05602 237222333 501(C)(3) 25000 WILD EAST ACTION FUND LAND PROTECTION SOUTHERN APPALACHIAN HIGHLANDS CONSERVANCY 372 MERRIMON AVE ASHEVILLE NC 28801 621098890 501(C)(3) 67075 TENNESSEE AND NORTH CAROLINA TAG GRANTS, ROAD MOUNTAIN NATURALIST, WILD EAST ACTION FUND LAND PROTECTION NYNJ TRAIL CONFERENCE 600 RAMAPO VALLEY ROAD MAHWAH NJ 07430 226042838 501(C)(3) 23797 LL BEAN AND RR PROGRAM GRANTS, WILD EAST ACTION FUND CAPACITY BUILDING POTOMAC APPALACHIAN TRAIL CLUB 118 PARK STREET SE VIENNA VA 22180 530187508 501(C)(3) 28788 VA TAG GRANT, LLBEAN GRANTS TO CLUBS, RIDGERUNNER GRANTS AMC DELAWARE VALLEY 100 WESTMINSTER COURT HARLEYSVILLE PA 19438 046001677 501(C)(3) 8275 RR GRANT-NE PA GEORGIA APPALACHIAN TRAIL CLUB 4845 CHESTERFIELD CT SUWANEE GA 30024 586134664 501(C)(3) 35550 SEVERAL GRANTS FOR CONNECTING YOUTH WITH NATURE, RIDGERUNNERS, TRAIL AMBASSADORS, WILDERNESS FIRST AID AND TO PURCHASE TRAIL MAINTENANCE TOOLS MAINE APPALACHIAN TRAIL LAND TRUST PO BOX 761 PORTLAND ME 04104 010717546 501(C)(3) 30000 WILD EAST ACTION FUND CAPACITY BUILDING NEW RIVER LAND TRUST PO BOX K BLACKSBURG VA 24063 542053383 501(C)(3) 34000 WILD EAST ACTION FUND LAND PROTECTION CENTRAL PA CONSERVANCY INC 401 EAST LOUTHER STREET STE 308 CARLISLE PA 17013 232191037 501(C)(3) 41310 WILD EAST ACTION FUND LAND PROTECTION UPPER VALLEY LAND TRUST INC 19 BUCK ROAD HANOVER NH 03755 020387997 501(C)(3) 80000 LANDSCAPE PARTNERSHIP ACTION FUND AND WILD EAST ACTION FUND LAND PROTECTION SILVER SPRING TOWNSHIP 8 FLOWERS DRIVE MECHANICSBURG PA 17050 236000494 7975 SMTG RAIL TRAIL FEASIBILITY STUDY HANOVER CONSERVANCY 71 LYME ROAD HANOVER NH 03755 026011149 501(C)(3) 14700 WILD EAST ACTION FUND LAND PROTECTION FOREST SOCIETY OF MAINE 115 FRANKLIN STREET 3RD FLOOR BANGOR ME 04401 020413555 501(C)(3) 115000 WILD EAST ACTION FUND LAND PROTECTION LIGHTHAWK PO BOX 913239 DENVER CO 80291 840852104 501(C)(3) 15000 A.T. LANDSCAPE PARTNERSHIP ACTION FUND THE ARCHAELOGICAL CONSERVANCY 1717 GIRARD BOULEVARD NE ALBUQUERQUE NM 87106 953403273 501(C)(3) 10000 SOUTH MOUNTAIN MINI-GRANT BIGLERVILLE HISTORICAL AND PRESERVATION SOCIETY PO BOX 656 BIGLERVILLE PA 17307 232142004 501(C)(3) 5740 SOUTH MOUNTAIN MINI-GRANT NORTHEAST WILDERNESS TRUST CORPORATION 17 STATE STREET SUITE 302 MONTPELIER VT 05602 010729039 501(C)(3) 35000 WILD EAST ACTION FUND LAND PROTECTION THE SALISBURY ASSOCIATION INC PO BOX 553 SALISBURY CT 06068 066054763 501(C)(3) 25000 WILD EAST ACTION FUND LAND PROTECTION NORTHEAST TENNESSEE REGIONAL FOUNDATION 300 E MAIN STREET SUITE 406 JOHNSON CITY TN 37601 814941487 501(C)(3) 15000 WILD EAST ACTION FUND CAPACITY BUILDING NATURE CONSERVANCY 4245 FAIRFAX DRIVE ARLINGTON VA 22203 530242652 501(C)(3) 25000 WILD EAST ACTION FUND LAND PROTECTION CATOCTIN LAND TRUST INC 365 WEST PATRICK STREET FREDERICK MD 21701 010578410 501(C)(3) 15000 WILD EAST ACTION FUND CAPACITY BUILDING HIGHSTEAD FOUNDATION INC 127 LONETOWN ROAD REDDING CT 06896 061108612 501(C)(3) 15000 A.T. LANDSCAPE PARTNERSHIP ACTION FUND NAROMI LAND TRUST PO BOX 265 SHERMAN CT 06784 060848037 501(C)(3) 11300 WILD EAST ACTION FUND LAND PROTECTION FRIENDS OF HOT SPRINGS PUBLIC LIBRARY 9764 RAIDER HOLLOW ROAD UPTON KY 42784 753079739 501(C)(3) 5000 NC TAG GRANT PIEDMONT ENVIRONMENTAL COUNCIL 45 HORNER STREET WARRENTON VA 20186 540935569 501(C)(3) 25000 A.T. LANDSCAPE PARTNERSHIP ACTION FUND NATIONAL WILD TURKEY FEDERATION INC PO BOX 530 EDGEFIELD SC 29824 570564993 501(C)(3) 10000 SOUTH MOUNTAIN MINI-GRANT BLUE RIDGE LAND CONSERVANCY 722 FIRST STREET SW L ROANOKE VA 24063 310496895 501(C)(3) 20000 WILD EAST ACTION FUND CAPACITY BUILDING, DIANA CHRISTOPULOS GRANT SOUTHERN APPALACHIAN WILDERNESS STEWARDS 225 EAST CHESNUT STREET STE 001 ASHEVILLE NC 28801 472407669 501(C)(3) 5000 NC TAG GRANT - WILDERNESS SKILL INSTITUTE MOUNTAINTRUE INC 29 N MARKET STREET SUITE 610 ASHEVILLE NC 28801 561422691 501(C)(3) 10000 TN TAG GRANT, NC TAG GRANT AMC - BUSINESS OFFICE 10 CITY SQUARE BOSTON MA 02129 046001677 501(C)(3) 100000 WILD EAST ACTION FUND LAND PROTECTION US FOREST SERVICE PO BOX 6200-09 PORTLAND OR 97228 720564834 7379 GA TAG GRANT NATIONAL PARK SERVICE 13461 SUNRISE VALLEY DR STE 200 HERNDON VA 20171 530197094 13049 APPALACHIAN TRAIL CHALLENGE COST SHARE- LANDSCAPE PARTNERSHIP THE CONSERVATION FUND 1655 NORTH FORT MYER DRIVE STE 1300 1300 ARLINGTON VA 22209 521388917 501(C)(3) 25000 WILD EAST ACTION FUND LAND PROTECTION 33 PART I, LINE 2: THE APPALACHIAN TRAIL CONSERVANCY (ATC) MAKES GRANTS TO ONLY TWO CATEGORIES OF ORGANIZATIONS. THE FIRST ARE AFFILIATED ORGANIZATIONS OF VOLUNTEERS ENGAGED BY ASSIGNMENT, DELEGATION, OR OTHER FORMAL RELATIONSHIP IN THE MAINTENANCE OF THE APPALACHIAN NATIONAL SCENIC TRAIL AND/OR MANAGEMENT OF PUBLIC LANDS THROUGH WHICH THE TRAIL IS ROUTED (ACTIVITIES DIRECTLY PURSUING ATC'S OBJECTIVES AND PURPOSES.) THESE ORGANIZATIONS ARE MEMBERS UNDER ATC'S BYLAWS AND MAY RECEIVE GRANTS FROM THE ATC AND INSTRUCTIONS FROM THE ATC TO PURCHASE TOOLS, EQUIPMENT AND BACKCOUNTY SHELTER MATERIALS. THEY MAY ALSO PROVIDE PUBLIC-EDUCATION PROGRAMS USING RIDGERUNNERS (WHO PATROL HIGH-USE AREAS OF THE TRAIL TO ASSIST AND INFORM HIKERS OF WAYS TO BEST CARE FOR THESE PUBLIC RESOURCES). THE SECOND CATEGORY OF ORGANIZATIONS ARE ALLIED, LOCAL NATURAL-RESOURCE CONSERVATION ORGANIZATIONS THAT ASSIST ATC IN PRESERVING, CONSERVING OR MANAGING TRAIL LANDS OR ADJACENT LANDS FOR PUBLIC BENEFIT AND USE. NO GRANTS ARE MADE EXCEPT IN FURTHERANCE OF APPALACHIAN TRAIL CONSERVANCY PROGRAM OBJECTIVES AS DETERMINED, REVIEWED, AND APPROVED BY THE BOARD OF DIRECTORS THROUGH THE YEARLY BUDGET PROCESS. X X 1 0 0 0 0 0 0 0 0 SUZANNE DIXON FORMER PRESIDENT & CEO 214116 0 0 0 0 0 2721 0 8755 0 225592 0 0 0 X 25 155695 FAIR MARKET VALUE X VARIOUS EQUIPMENT AND SUPPLIES 9 188834 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: STOCK DONATIONS ARE SENT DIRECTLY TO A BROKER, WHO PROCESSES THE SALE. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION MADE THE FOLLOWING CHANGES TO ITS BYLAWS DURING THE YEAR THAT BROADLY FALL INTO 3 CATEGORIES: GOVERNANCE, POLICY, AND LANGUAGE CLARIFICATION - FOR GOVERANCE, THE BOARD: VOTED TO ESTABLISH THE CHAIR OF THE STEWARDSHIP COUNCIL AS AN OFFICER OF THE BOARD. AS A RESULT, LANGUAGE WAS MODIFIED IN 3 SECTIONS OF THE BY-LAWS AND LED TO A CHANGE IN THE EXECUTIVE COMMITTEE MAKE-UP. CHANGED THE LANGUAGE REFERENCING BOARD COMMITTEES. HAVING MORE COMMITTEES THAN WHAT WAS REFERENCED AND RECOGNIZING THAT THE COMMITTEE PROFILE COULD CHANGE YEAR OVER YEAR, THE BOARD SIMPLIFIED THE LANGUAGE REFERENCING ONLY THE EXECUTIVE COMMITTEE AND RELYING ON THE ALREADY EXISTING PROVISION THAT OTHER COMMITTEES MAY BE DESIGNATED BY RESOLUTION. ALL REFERENCES TO OTHER COMMITTEES WERE DELETED, MAINTAINING GENERAL LANGUAGE AS TO HOW THE BOARD WILL MANAGE BOARD BUSINESS THROUGH COMMITTEES. CLARIFIED BOARD TENURE LANGUAGE, THAT NO BOARD MEMBER CAN SERVE GREATER THAN 6 YEARS (2 TERMS OF 3 YEARS) UNLESS ELECTED TO AN OFFICER POSITION, IN WHICH CASE, THAT BOARD MEMBER CAN SERVE NO GREATER THAN AN ADDITIONAL 6 YEARS FOR A MAXIMUM OF NO GREATER THAN 12 YEARS. CLARIFIED LANGUAGE THAT BOARD OFFICERS ARE ELECTED BY MEMBERS OF THE BOARD, ON A STAGGERED BASIS, FOR 3-YEAR TERMS. FOR POLICY, THE BOARD INCLUDED LANGUAGE: REQUIRING BOARD MEMBERS TO BE MEMBERS OF THE APPALACHIAN TRAIL CONSERVANCY. THAT NO BOARD MEMBER CAN BE INVOLVED IN DISCUSSIONS ASSOCIATED WITH HIS/HER RE-ELECTION. CLARIFYING THAT OFFICERS OF THE BOARD ARE ELECTED BY BOARD MEMBERS AND THAT ANY VACANCY SHALL BE FILLED BY A MAJORITY VOTE OF THE REMAINING BOARD MEMBERS AT THE TIME OF VACANCY, SUBJECT TO THE QUORUM PROVISIONS OF THE BY-LAWS. ESTABLISHING A SUCCESSION PLAN FOR THE CHAIR SHOULD THE CHAIR NOT BE AVAILABLE OR BE DISABLED FROM SERVING HIS/HER FUNCTIONS, IDENTIFYING THE VICE CHAIR AND CHAIR OF THE GOVERNANCE COMMITTEE AS THE LINE OF SUCCESSION, RESPECTIVELY. ESTABLISHING THAT ELECTIONS WOULD BE HELD BY ELECTRONIC MEANS. CLARIFYING THAT THE ATC WEBSITE IS RECOGNIZED AS A PRINCIPAL PUBLICATION OF THE CONSERVANCY FOR NOTIFICATIONS. ESTABLISHING THAT ANY CHANGES TO THE BY-LAWS WOULD REQUIRE A MONTH'S TIME TO ELAPSE FOR BOARD REVIEW AND DISCUSSION PRIOR TO FORMALIZING SAID CHANGES. FOR LANGUAGE CLARIFICATION, THE BOARD CAREFULLY READ THROUGH THE BY-LAWS AND CORRECTED TENSE AND OTHER SMALL GRAMMATICAL EDITS THAT DID NOT MATERIALLY AFFECT THE INTENT OF THE BY-LAWS. THE BOARD ADDED THE CLAUSE FOR THE PROVISION THAT STATES NO MORE THAN 5 BOARD POSITIONS WOULD BE OPEN ANNUALLY, UNLESS BOARD MEMBER RESIGNATIONS DICTATE OTHERWISE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS OVER 30,500 SUBSCRIBED MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE BOARD OF DIRECTORS ANNUALLY AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE IN DETAIL BEFORE IT WAS SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE AUDIT COMMITTEE IS RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PRESIDENT & CEO IS DETERMINED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ANNUITY ACTUARIAL ADJUSTMENT -38,100. FORM 990, PART XII, LINE 2C THE AUDIT OVERSIGHT PROCESS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.