2018-11-13T15:24:36-06:00 2017-12-31 042442519 EDELSTEIN AND COMPANY LLP 160 FEDERAL STREET 9TH FLOOR BOSTON MA 02110 990 2017-01-01 043567369 THE MARK WAHLBERG YOUTH FOUNDATION INC MARK 6174541125 233 NEEDHAM STREET NO 300 NEWTON MA 02464 MARK WAHLBERG PRESIDENT 6174541125 2018-11-08 1 SCOTT KAPLOWITCH P00002440 6172276161 2018-11-08 38.111.9.114 2018-11-08 15:25:06 ES P C1284B650163F101757B7047818B4EE77766F5D2 711F439CEB20C205EF46D3A94F7323EF16891452 2017 2019-02-21 02:37:17Z ROSE CORTINA 233 NEEDHAM STREET NO 300 NEWTON MA 02464 2079504 0 X WWW.MW-YF.ORG X 2001 MA TO PROVIDE ASSISTANCE TO YOUTH WHO ARE POOR OR UNDERPRIVELEGED. 10 9 2 100 0 0 1692610 1996366 0 0 470 471 0 6320 1693080 2003157 1381594 1085703 0 0 142153 143159 0 0 87307 49960 44762 1573707 1273624 119373 729533 1633681 2329876 128075 94737 1505606 2235139 X TO IMPROVE THE QUALITY OF LIFE FOR INNER CITY YOUTH THROUGH A WORKING PARTNERSHIP WITH OTHER YOUTH ORGANIZATIONS. THE MARK WAHLBERG YOUTH FOUNDATION PROVIDES FINANCIAL AND COMMUNITY SUPPORT TO ASSIST IN MAKING THE DREAMS AND ULTIMATE POTENTIAL OF INNER CITY YOUTH BECOME A REALITY. 0 0 595451 574953 SCHOOL SUPPORT AND AFTER-SCHOOL PROGRAMS: THE MWYF IS COMMITTED TO GIVING YOUNG PEOPLE EQUAL ACCESS TO EDUCATION, INCLUDING BUT NOT LIMITED TO, GRANTS WHICH SUPPORT SCHOOL COMPUTER LABS AND EDUCATIONAL SCHOLARSHIPS. ONE OF OUR PARTNERS, MOVING MOUNTAINS-THEATER COMPANY INSPIRES INNER-CITY KIDS WITH THE TRANSFORMATIONAL POWER OF HOPE THROUGH THE ARTS. THE MWYF ALSO HOSTS A HOLIDAY PARTY AND GIFT GIVEAWAY FOR MORE THAN 250 UNDERSERVED YOUTH. ANOTHER PARTNER, ALL DORCHESTER SPORTS AND LEADERSHIP, OFFERS AFTER SCHOOL AND SUMMER PROGRAMS IN SPORTS, FITNESS, NUTRITION, AND EDUCATION THAT HELP KIDS SUCCEED IN COMMUNITY LIFE. ANOTHER PARTNER, 826 BOSTON INC., EMPOWERS TRADITIONALLY UNDERSERVED STUDENTS AGES 6-28 TO FIND THEIR VOICES, TELL THEIR STORIES, AND GAIN THOSE COMMUNICATION SKILLS THAT WILL HELP THEM SUCCEED IN SCHOOL AND LIFE. 171787 166000 HEALTH/MEDICAL/SUBSTANCE ABUSE/ADVOCACY: THE MWYF SUPPORTS FAMILIES, WOMEN, CHILDREN, AND TEENS BATTLING LIFE THREATENING DISEASES AND MEDICAL ISSUES INCLUDING CANCER, HOMICIDE, SUBSTANCE ABUSE, AND MORE. THE MWYF SUPPORTS THE CHILDREN'S ADVOCACY CENTER IN BOSTON, MA WHICH PROVIDES CARE SERVICES TO CHILD ABUSE VICTIMS AND THEIR FAMILIES. IN ADDITION, THE MWYF SUPPORTS GOOD SHEPARD CENTER FOR HOMELESS WOMEN & CHILDREN IN LOS ANGELES, WHERE WOMEN AND CHILDREN SEEKING A WAY OUT OF DOMESTIC VIOLENCE CAN FIND HOUSING, NOURISHMENT AND SUPPORT SERVICES. 224824 217250 YOUTH SUPPORT AND SUMMER CAMP PROGRAMS: SINCE 2004, THE MWYF PROVIDES GRANTS TO ORGANIZATIONS WHO RUN CAMPS SUCH AS "CAMP NORTHBOUND", A ONE-WEEK RECREATIONAL SUMMER CAMP IN BRIDGESTONE, ME. THE CAMP SERVES 150 YOUTH EACH YEAR FROM BOSTON'S INNER-CITY COMMUNITIES. THE CAMP ALSO ENGAGES ALUMNI CAMPERS, HIRING THEM AS JUNIOR COUNSELORS FOR THE WEEK. THE MWYF ALSO PROVIDES GRANTS TO THE FELIX ORGANIZATION, WHICH PROVIDES INSPIRING OPPORTUNITIES AND NEW EXPERIENCES, INCLUDING A SUMMER CAMP OPPORTUNITY CALLED CAMP FELIX, WHICH ENRICHES THE LIVES OF CHILDREN WHO ARE GROWING UP IN THE FOSTER CARE SYSTEM. 131945 127500 GRANTS TO OTHER ORGANIZATIONS SUPPORTING YOUTH 131945 127500 1124007 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 4 4 1 2 1 0 0 0 0 0 1 1 0 0 0 0 X 10 9 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 MA CA X X ROSE L CORTINA 6174541125 233 NEEDHAM STREET SUITE 300 NEWTON MA 02464 MARK WAHLBERG PRES, TREAS, SECR, DIR 2.00 X X 0 0 0 JAMES WAHLBERG EXECUTIVE DIRECTOR/DIRECTOR 40.00 X X 75000 0 18981 MICHAEL JOYCE DIRECTOR 5.00 X 0 0 0 ROBERT SCANNELL JR DIRECTOR 5.00 X 0 0 0 STEPHEN LEVINSON DIRECTOR 5.00 X 0 0 0 SHEILA JAFFE DIRECTOR 5.00 X 0 0 0 ROSE CORTINA ASST CLERK & DIRECTOR 5.00 X X 0 0 0 MICHAEL DONKIS DIRECTOR 5.00 X 0 0 0 JASON SLOANE ESQ DIRECTOR 5.00 X 0 0 0 MIKE ROTONDI DIRECTOR 5.00 X 0 0 0 75000 0 18981 0 0 0 0 0 1996366 190007 1996366 471 471 82667 76347 6320 6320 2003157 0 0 6791 1085703 1085703 93981 23495 23496 46990 40000 10000 10000 20000 9178 2295 2294 4589 16325 16325 1600 1600 11223 1624 6352 3247 4048 890 3158 401 401 2986 2986 FILING AND REGISTRATION 8179 456 7723 1273624 1124007 62310 87307 1392228 745667 235798 248150 1334180 5042 6250 4371 613 1879 1633681 2329876 26093 3110 101982 91627 128075 94737 X 1505606 1415139 820000 1505606 2235139 1633681 2329876 729533 0 X X 0 1 X 1 0 X 1303494 1069102 1205600 1692610 1996366 7267172 1303494 1069102 1205600 1692610 1996366 7267172 3638563 3628609 541 480 482 470 471 2444 7269616 0.49910 0.46830 X 60522 820000 60522 820000 60522 60522 0 0 0 1.00000 0 0 6250 4371 1879 1879 2025197 22040 22040 2003157 0 2003157 1295664 22040 22040 1273624 0 1273624 82667 61757 14590 0 82667 61757 14590 76347 6320 MA 1 0 1 0 1.00000 ROSE L CORTINA 233 NEEDHAM STREET SUITE 300 NEWTON MA 02464 0 0 1 A REASON TO SURVIVE INC 200 EAST 12TH STREET NATIONAL CITY CA 91950 330963135 501(C)(3) 10000 ARTS EDUCATION TO VULNERABLE YOUTHARTS EDUCATION TO VULNERABLE YOUTH A SENSE OF HOME 1065 ELKGROVE AVENUE SUITE 2 VENICE CA 90291 473814056 501(C)(3) 10000 FIRST FOREVER HOMES FOR AT-RISK YOUTH WHO AGE OUT OF FOSTER CARE ALL DORCHESTER SPORTS LEAGUE 1565 DORCHESTER AVENUE DORCHESTER MA 02138 222827346 501(C)(3) 10000 AFTER SCHOOL AND SUMMER EDUCATIONAL, SPORTS AND FITNESS PROGRAMS ALMA CARES 92 HULL STREET HINGHAM MA 02043 474819471 501(C)(3) 20000 THANKSGIVING DINNER FOR FAMILIES ARTS CONNECTION INC 520 EIGHTH AVENUE SUITE 321 NEW YORK NY 10018 132953240 501(C)(3) 25000 ACTIVE AND CREATIVE LEARNING THROUGH MUSIC, DANCE, THEATER AND VISUAL ARTS IN NYC'S PUBLIC SCHOOLS ASSOCIATION OF ST LAWRENCE - COMMUNITA 1050 TALLEYRAND AVE JACKSONVILLE FL 32206 593426484 501(C)(3) 26000 OFFERING LIVE IN MINISTRY TO YOUNG MEN AND WOMEN WITH SUBSTANCE ABUSE ISSUES BAY COVE HUMAN SERVICES 66 CANAL STREET BOSTON MA 02114 042518575 501(C)(3) 10000 EARLY INTERVENTION PROGRAM, PROMOTING PHYSICAL, MENTAL AND EMOTIONAL DEVELOPMENT BOSTON POLICE ATHLETIC LEAGUE 1483 TREMONT STREET BOSTON MA 02120 222672818 501(C)(3) 20000 PROVIDE THE OPPORTUNITY FOR CHILDREN WITH DISABILITIES TO PARTICIPATE IN ATHLETIC PROGRAMS B&G CLUB OF DORCHESTER 1135 DORCHESTER AVENUE DORCHESTER MA 02125 237076465 501(C)(3) 290808 128250 SALE OF COMPARABLE ITEMS CLOTHING, SHOES, BACKPACKS, GAMES, BASKETBALL TICKETS OFFERING EDUCATIONAL PROGRAMS AND LIFE GUIDANCE TO THE YOUTH OF DORCHESTER, MA CATHOLIC ASSOCIATION OF LATINO LEADERS 3424 WILSHIRE BLVD 4TH FLOOR LOS ANGELES CA 90010 261135065 501(C)(3) 25000 PROVIDE COMMUNITY SERVICE AND EDUCATIONAL PROJECTS CENTER FOR RESTORATIVE JUSTICE 6400 LAUREL CANYON BLVD SUITE 304 NORTH HOLLYWOOD CA 91606 680547196 501(C)(3) 11000 UNITING CHILDREN, FAMILIES AND COMMUNITIES SEPARATED BY CRIME AND THE CRIMINAL JUSTICE SYSTEM. CHILDREN'S ADVOCACY CENTER OF SUFFOLK COUNTY 989 COMMONWEALTH AVENUE BOSTON MA 02215 043273300 501(C)(3) 10000 PROVIDING SUPPORT SERVICES TO CHILD ABUSE VICTIMS AND THEIR FAMILIES CITY LACROSSE 702 STRAND STREET SANTA MONICA CA 90405 475217373 501(C)(3) 10000 TEACHING LOW-INCOME, URBAN KIDS THE CHARACTER TRAITS AND SKILLS TO LEAD A SUCCESSFUL LIFE DIGNITY-U-WEAR FOUNDATION INC 136 NORTH MYRTLE AVENUE JACKSONVILLE FL 32204 593635885 501(C)(3) 50000 PROVIDE UNDERSERVED CHILDREN WITH SCHOOL CLOTHING, HELPING TO ENHANCE THEIR SELF-ESTEEM AND SELF-CONFIDENCE DORCHESTER BASEBALL DBA CEDAR GROVE BASEBALL 1722 DORCHESTER AVENUE DORCHESTER MA 02124 815406115 501(C)(3) 7500 PROVIDE UNDERSERVED CHILDREN WITH A SPORTS PROGRAM THE EVAN FOUNDATION INC 12 OLIVER STREET NORTH EASTON MA 02356 473626625 501(C)(3) 10000 PROVIDE EDUCATION TO YOUNG PEOPLE ON THE DANGERS OF EXPERIMENTING WITH DRUGS AND RISKY BEHAVIORS HOUSE OF POSSIBILITIES INC 350 WASHINGTON STREET N EASTON MA 02356 134246859 501(C)(3) 10000 PROVIDE RESPITE TO CHILDREN WITH DISABILITIES INSTITUTO SANTA MARIANA DE JESUS 2781 NW 135TH STREET OPA LOCKA FL 33054 650115194 501(C)(3) 10000 OFFER SERVICES TO LOW INCOME FAMILIES IN THE OPA LOCKA AREA LOWER EASTSIDE SERVICE CENTER INC 80 MAIDEN LANE 2ND FLOOR NEW YORK NY 10038 131972876 501(C)(3) 10000 PROVIDE HEALTHY ENRICHING PROGRAMS TO CHILDREN OF SUBSTANCE ABUSERS LIFE LEARNING ACADEMY 651 8TH STREET TREASURE ISLAND SAN FRANCISCO CA 94130 460744397 501(C)(3) 10000 PROVIDE A NONVIOLENT COMMUNITY FOR STUDENTS WHO HAVE NOT BEEN SUCCESSFUL IN TRADITIONAL SCHOOL SETTINGS LOUIS D BROWN PEACE INSTITUTE CORP 15 CHRISTOPHER STREET DORCHESTER MA 02122 263068254 501(C)(3) 15000 PROMOTE PEACE IN THE CITY OF BOSTON MOVING MOUNTAINS INC 195 PLYMOUTH STREET SUITE 4-5 BROOKLYN NY 11201 261407568 501(C)(3) 15000 PROVIDE THE YOUTH OF NYC A SAFE ALTERNATIVE TO THE STREETS RESPECT LIFE MINISTRY (US CONFERENCE OF CATHOLIC BISHOPS) 1515 NW 167TH ST BLDG 4 SUITE 190 MIAMI GARDENS FL 33169 530196617 501(C)(3) 10000 PROVIDE ASSISTANCE AND CLASSES THROUGH A PREGNANCY HELP CENTER ROBERT F KENNEDY CHILDREN'S ACTION CORP 11 BEACON STREET SUITE 820 BOSTON MA 02108 042457298 501(C)(3) 50000 PROVIDE A DETENTION DIVERSION ADVOCACY PROGRAM, CREATING SAFER COMMUNITIES RODMAN RIDE FOR KIDS INCDISNEY FOR KIDS PROGRAM 10 LINCOLN ROAD FOXBORO MA 02035 043329283 501(C)(3) 25000 OFFER EDUCATIONAL PROGRAMS AND LIFE GUIDANCE TO THE YOUTH OF DORCHESTER, MA SACRED HEART PARISH 55 COMMERCIAL STREET WEYMOUTH MA 02188 530196617 501(C)(3) 10000 PROVIDE A SAFE, NURTURING ENVIRONMENT THROUGH EDUCATION IN FAITH, MINISTRY, SPORTS AND RECREATION SOCIAL & ENVIRONMENTAL ENTREPRENEURS INC 23532 CALABASAS ROAD SUITE A CALABASAS CA 91302 954116679 501(C)(3) 35000 EDUCATE CHILDREN THROUGH PROJECTS TO FACILITATE PROGRESSIVE CHANGE IN AREAS OF SOCIAL AND ENVIRONMENTAL JUSTICES SOUTH SHORE STARS INC 200 MIDDLE STREET WEYMOUTH MA 02189 237097840 501(C)(3) 10000 PROVIDE RESOURCES FOR HIGH-RISK HS STUDENTS TO REMAIN IN SCHOOL AND SUCCESSFULLY GRADUATE ST GIANNA'S PLACE PO BOX 725 LONDONDERRY NH 03053 813572301 501(C)(3) 10000 PROVIDE TEMPORARY SAFE HOUSING AND ESSENTIAL NEEDS FOR PREGNANT MOTHERS AND THEIR BABIES ST RAPHAEL SCHOOL 924 WEST 70TH STREET LOS ANGELES CA 90044 912171237 501(C)(3) 7500 PROVIDE INDIVIDUAL AND FAMILY COUNSELING TO STUDENTS IN GRADES K-8 TEAM MICKY WARD CHARITIES INC 79 VIOLA STREET LOWELL MA 01851 205188194 501(C)(3) 10000 PROVIDE FINANCIAL ASSISTANCE TO THOSE IN NEED TEWKSBURY COUNTRY CLUB CHARITABLE FOUNDATION 1880 MAIN STREET TEWKSBURY MA 01876 273518814 501(C)(3) 25000 PROVIDE A THERAPEUTIC EQUESTRIAN CENTER FOR VETERANS SUFFERING FROM PTSD THIRD SECTOR NEW ENGLANDFUTURE CHEFS 89 SOUTH STREET SUITE 700 BOSTON MA 02111 042593591 501(C)(3) 10000 PREPARE LOW-MID INCOME YOUTH FOR EMPLOYMENT & POST SECONDARY EDUCATION OPPORTUNITIES IN THE CULINARY FIELD VENICE ARTS 13445 BEACH AVENUE VENICE CA 90292 954427386 501(C)(3) 10000 PROVIDE ACTIVE AND CREATIVE LEARNING THROUGH MEDIA-BASED ARTS EDUCATION WELLSPRING INC 814 NANTASKET AVENUE HULL MA 02045 042969215 501(C)(3) 10000 PROVIDE A JOB SKILLS AND SUMMER LUNCH PROGRAM TO UNDERPRIVILEGED YOUTH WHERE ANGELS PLAY FOUNDATION 158 BUCKNELL AVENUE WOODBRIDGE NJ 07095 462265918 501(C)(3) 7500 PROVIDE A PLAYGROUND TO BRING PEOPLE TOGETHER IN THE SPIRIT OF COMMUNITY AND LOVE THE FELIX ORGANIZATIONSEND KIDS TO CAMP 43 OYSTER ROAD LOCUST VALLEY NY 11560 204413828 501(C)(3) 35000 PROVIDE GUIDANCE AND SUPPORT TO FOSTER CARE AND AT RISK CHILDREN LOWER EASTSIDE SERVICE CENTER INC 80 MAIDEN LANE 2ND FLOOR NEW YORK NY 10038 131972876 501(C)(3) 10000 PROVIDE HEALTHY ENRICHING PROGRAMS TO CHILDREN OF SUBSTANCE ABUSERS 40 SHIELA JAFFE THE FELIX ORGANIZATION'S BOARD MEMBER IS A BOARD MEMBER OF THE FOUNDATION 35000 GRANT TO PROVIDE GUIDANCE AND SUPPORT TO FOSTER CARE AND AT RISK CHILDREN ROBERT SCANNELL DORCHESTER B&G CLUB'S PRESIDENT & CEO IS A BOARD MEMBER OF THE FOUNDATION 419058 GRANTS FOR EDUCATIONAL PROGRAMS & LIFE GUIDANCE TO THE YOUTH OF DORCHESTER MICHAEL JOYCE BOARD MEMBER OF ALL DORCHESTER SPORTS LEAGUE&BOARD MEMBER OF THE FOUNDATION 10000 GRANT FOR AFTER SCHOOL AND SUMMER EDUCATIONAL, SPORTS AND FITNESS PROGRAMS MARK WAHLBERG DORCHESTER B&G CLUB'S HONORARY BOARD MEMBER IS A BOARD MEMBER OF THE FOUND. 419058 GRANTS FOR EDUCATIONAL PROGRAMS & LIFE GUIDANCE TO THE YOUTH OF DORCHESTER PAUL WAHLBERG PRESIDENT OF ALMA CARES AND BROTHER OF FOUNDATION BOARD MEMBER 20000 GRANT TO PROVIDE THANKSGIVING DINNER FOR FAMILIES ALMA WAHLBERG CLERK / DIRECTOR OF ALMA CARES AND MOTHER OF FOUNDATION BOARD MEMBERS 20000 GRANT TO PROVIDE THANKSGIVING DINNER FOR FAMILIES STEPHEN LEVINSON BOARD MEMBER OF ARTS CONNECTION, INC. AND BOARD MEMBER OF THE FOUNDATION 25000 GRANT FOR ACTIVE AND CREATIVE LEARNING IN NYC'S PUBLIC SCHOOLS X 76250 SALE OF COMPARABLES X 1 20999 SALE OF COMPARABLES X TICKETS TO EVENTS 3 39500 SALE OF COMPARABLES X BACKPACKS 1 21250 SALE OF COMPARABLES X CRUISE 1 10000 SALE OF COMPARABLES X GAMES 1 6250 SALE OF COMPARABLES X MEMBERSHIP 1 5500 SALE OF COMPARABLES X LODGING 1 4258 SALE OF COMPARABLES X WINE TASTING AND DINNER 2 3500 SALE OF COMPARABLES X GOLF CLUBS 1 2500 SALE OF COMPARABLES 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE EXECUTIVE DIRECTOR AND PRESIDENT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE BOARD OF DIRECTORS ARE MEMBERS THAT HAVE THE RIGHT TO VOTE ON GRANT PROPOSALS. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS MUST VOTE ON NEW MEMBERS FOR THE GOVERNING BODY. THE NUMBER OF DIRECTORS MAY BE INCREASED OR DECREASED AT ANY TIME OR FROM TIME TO TIME BY THE MEMBERS FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER SHALL BE ENTITLED TO VOTE ON ALL MATTERS COMING BEFORE THE MEMBERS. THE MEMBERS MAY INCREASE AND DECREASE THE NUMBER OF MEMBERS AND MAY APPOINT ADDITIONAL MEMBERS AT ANY SPECIAL MEETING, BY A VOTE OF A MAJORITY OF THE MEMBERS ENTITLED TO VOTE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY SELECT BOARD MEMBERS FAMILIAR WITH FINANCIAL RECORDS OF THE FOUNDATION. IN ADDITION, ALL DIRECTORS WERE PROVIDED WITH A COPY OF THE FORM 990 PRIOR TO FILING AND INVITED TO COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION HAS A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE. THE POLICY IS DISTRIBUTED ANNUALLY TO OFFICERS, DIRECTORS, AND BOARD MEMBERS TO SIGN A DOCUMENT THAT STATES THEY RECEIVED, AGREE TO, AND WILL COMPLY WITH THE POLICY. PERIODIC REVIEWS ARE DONE TO ENSURE ADHERANCE TO THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 TWO EMPLOYEES ARE PAID ANNUAL COMPENSATION. THE COMPENSATION IS REVIEWED, VOTED AND APPROVED BY THE BOARD OF DIRECTORS. ANY INCREASES IN COMPENSATION ARE VOTED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE THROUGH THE STATE ATTORNEY GENERAL'S OFFICE WEBSITE AND GUIDESTAR.ORG OR UPON SPECIFIC REQUEST TO THE EXECUTIVE DIRECTOR OF THE FOUNDATION. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON SPECIFIC REQUEST TO THE EXECUTIVE DIRECTOR OF THE FOUNDATION. FORM 990, PART XII, LINE 2C THERE IS NO FORMAL AUDIT COMMITTEE; AN EXECUTIVE COMMITTEE OF FOUR BOARD MEMBERS OVERSEES AND ASSUMES RESPONSIBILITY OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE BOARD OF DIRECTORS APPROVES THE SELECTION OF AN INDEPENDENT ACCOUNTING FIRM EACH YEAR.