2018-10-25T10:52:09-05:00 2017-12-31 721088864 LAPORTE APAC 111 VETERANS MEMORIAL BLVD 600 METAIRIE LA 700054958 990 2017-01-01 720408914 BUREAU OF GOVERNMENTAL RESEARCH INC BURE 5045254152 1055 ST CHARLES AVENUE NEW ORLEANS LA 70130 AMY GLOVINSKY PRESIDENT & CEO 5045254152 2018-10-24 1 JOHN S WILES CPA P01222673 5048355522 64.88.174.3 2018-10-24 11:10:45 CD P 930B0D491780F44DD7135B888C34AAD6088B9AD9 D122700CDFEAA447A1F3758AAF82EB399106EAE3 2017 2018-06-14 16:35:46Z AMY GLOVINSKY 1055 ST CHARLES AVENUE NEW ORLEANS LA 70130 1176777 0 X WWW.BGR.ORG X 1932 LA THE BUREAU OF GOVERNMENTAL RESEARCH IS A PRIVATE, NONPROFIT, INDEPENDENT (CONT'D ON SCH. O) RESEARCH ORGANIZATION DEDICATED TO INFORMED PUBLIC POLICY MAKING AND THE EFFECTIVE USE OF PUBLIC RESOURCES FOR THE IMPROVEMENT OF GOVERNMENT IN THE GREATER NEW ORLEANS METROPOLITAN AREA. 31 31 9 31 0 0 795536 1037251 0 0 85893 119642 -8489 -19519 872940 1137374 0 0 0 0 653841 630633 0 0 62051 195739 201460 849580 832093 23360 305281 5203719 6172793 31004 212074 5172715 5960719 X THE BUREAU OF GOVERNMENTAL RESEARCH IS A PRIVATE, NONPROFIT, INDEPENDENT RESEARCH ORGANIZATION DEDICATED TO INFORMED PUBLIC POLICY MAKING AND THE EFFECTIVE USE OF PUBLIC RESOURCES FOR THE IMPROVEMENT OF GOVERNMENT IN THE NEW ORLEANS METROPOLITAN AREA. 0 0 607267 MONITORING AND REPORTING ON LOCAL GOVERNMENT ISSUES: IN 2017, BGR PUBLISHED A TOTAL OF 15 REPORTS AND RELEASES ON TOPICS INCLUDING: BENEATH THE SURFACE: A PRIMER ON STORMWATER FEES IN NEW ORLEANS; PAYING FOR STREETS: OPTIONS FOR FUNDING ROAD MAINTENANCE IN NEW ORLEANS; A PRACTICAL GUIDE TO PENSION REFORM IN JEFFERSON, ORLEANS AND ST. TAMMANY PARISHES; 2017 CANDIDATE Q&A ELECTION SERIES; AS WELL AS VARIOUS BALLOT PROPOSITIONS IN JEFFERSON, ORLEANS AND ST. TAMMANY PARISHES; AND AN OPEN LETTER TO THE LOUISIANA LEGISLATURE ON NONPROFIT PROPERTY TAX EXEMPTIONS. BGR'S RESEARCH STAFF MONITORED 70 STATE AND LOCAL GOVERNMENT AGENCIES, INCLUDING THE NEW ORLEANS CITY COUNCIL AND ITS COMMITTEES, THE JEFFERSON PARISH COUNCIL, THE ST. TAMMANY PARISH COUNCIL, AND THE JEFFERSON, ORLEANS AND (CONTINUED ON SCHEDULE O) ST. TAMMANY PARISH SCHOOL BOARDS. ONCE THE RESEARCH IS COMPLETE, BGR PURSUES THE IMPLEMENTATION OF RECOMMENDATIONS, SOMETIMES OVER THE COURSE OF MANY YEARS. IN 2017, BGR CONTINUED ASSESSING ITS EFFECTIVENESS WITH A REVIEW OF MAJOR RESEARCH AREAS DURING THE PAST DECADE. THE REVIEW FOUND THAT BGR'S RECOMMENDATIONS WERE IMPLEMENTED TO SOME DEGREE IN 13 ISSUE AREAS, WITH SIGNIFICANT OR FULL IMPLEMENTATION IN MOST CASES. ADDITIONAL INDICATORS OF BGR'S IMPACT INCLUDE NEWS ARTICLES AND REPORTS SPECIFICALLY MENTIONING BGR; NEWS ARTICLES AND REPORTS ON A TOPIC THAT HAS BEEN BROUGHT TO THE PUBLIC'S ATTENTION BY BGR; HITS TO A REPORT ON BGR'S WEBSITE; AND REQUESTS TO SPEAK OR COMMENT ON A SUBJECT. IN 2017, BGR WAS MENTIONED 67 TIMES IN THE PRESS. FOR THE 11TH YEAR IN A ROW, BGR WAS RECOGNIZED IN 2017 BY ITS NATIONAL PEERS. THE GOVERNMENTAL RESEARCH ASSOCIATION AWARDED BGR OUTSTANDING POLICY ACHIEVEMENT AWARD FOR DISCOVERING THE COSTLY MISINTERPRETATION OF THE BENEFIT FORMULA FOR THE NEW ORLEANS FIREFIGHTERS PENSION FUND, WHICH ULTIMATELY LED TO A 2016 COURT RULING CORRECTING A MISAPPLIED PENSION BENEFIT CALCULATION FORMULA FOR CITY FIREFIGHTERS. PROJECTED SAVINGS ARE EXPECTED TO EXCEED $1 MILLION PER YEAR OVER THE COURSE OF THE NEXT FEW DECADES. THE SECOND AWARD - MOST DISTINGUISHED RESEARCH AWARD - WAS GIVEN TO BGR FOR ITS 2017 REPORT "BENEATH THE SURFACE: A PRIMER ON STORMWATER FEES IN NEW ORLEANS," WHICH EXPLORES A FUNDING MECHANISM THAT IS EXPANDING IN USAGE NATIONWIDE AS AN ALTERNATIVE TO AD VALOREM PROPERTY TAXES. THE RESEARCH ALSO INCLUDES THE FIRST COMPREHENSIVE SNAPSHOT OF THE NEW ORLEANS' PROJECTED DRAINAGE SYSTEM COSTS.THE POPULATION SERVED BY THIS WORK INCLUDES JEFFERSON, ORLEANS, AND ST. TAMMANY PARISHES. BASED ON 2017 US CENSUS DATA, THE POTENTIAL REACH OF BGR'S MONITORING AND REPORTING IS THE APPROXIMATELY 1,134,857 REGIONAL POPULATION. 11027 CONTINUED ON SCHEDULE O: BREAKFAST BRIEFINGS: BGR'S BREAKFAST BRIEFINGS ARE PUBLIC FORUMS WHERE CITIZENS CAN HEAR FROM EXPERTS AND DECISION-MAKERS ON MAJOR PUBLIC POLICY ISSUES. IN 2017, BGR PRESENTED FOUR BREAKFAST BRIEFINGS. THEY INCLUDED MAYOR LANDRIEU'S 2017 LEGISLATIVE AGENDA AND OUTLOOK; BRANDY CHRISTIAN, PRESIDENT AND CEO OF THE PORT OF NEW ORLEANS, DISCUSSING LATEST DEVELOPMENTS AND FUTURE PLANS AT THE PORT; KEVIN DOLLIOLE, DIRECTOR OF AVIATION AT LOUIS ARMSTRONG NEW ORLEANS INTERNATIONAL AIRPORT, DISCUSSING THE DEVELOPMENT OF THE AIRPORT'S NEW TERMINAL FACILITY, GROWTH TRENDS, LOCAL ECONOMIC IMPACT, AND EVOLVING ROLE AS A GLOBAL CONNECTOR; AND JOHNNY BRADBERRY, THE GOVERNOR'S EXECUTIVE ASSISTANT FOR COASTAL ACTIVITIES AND CHAIRMAN OF LOUISIANA'S COASTAL PROTECTION AND (CONTINUED ON SCHEDULE O) RESTORATION AUTHORITY, JOINTLY WITH MARK DAVIS, SENIOR RESEARCH FELLOW AND DIRECTOR OF THE INSTITUTE ON WATER RESOURCES LAW AND POLICY DIRECTOR OF THE TULANE UNIVERSITY BYWATER INSTITUTE DISCUSSING THE 2017 COASTAL MASTER PLAN WITH AN EMPHASIS ON JEFFERSON, ORLEANS, AND ST. TAMMANY PARISHES. THIS SERIES BUILT UPON BGR'S CORE WORK OF MONITORING AND REPORTING, WHILE ENGAGING APPROXIMATELY 150-200 CITIZENS AT EACH EVENT.THE BREAKFAST BRIEFING SERIES BRINGS PRESSING ISSUES DIRECTLY TO THE CITIZENS OF THE GREATER NEW ORLEANS AREA AND ALLOWS THEM TO ENGAGE WITH LEADERS AND DECISION-MAKERS. BGR INCREASES ACCESS TO THE EVENTS BY VIDEO RECORDING THE PRESENTATIONS AND POSTING THEM ONLINE FOLLOWING EACH BREAKFAST BRIEFING. THESE EVENTS ATTRACT MEDIA COVERAGE, FURTHER INCREASING THE PLATFORM AND PUBLIC AWARENESS OF THE ISSUES DISCUSSED AND OF BGR'S WORK. 618294 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 6 0 1 9 1 0 0 0 0 0 1 1 0 0 0 0 X 31 31 1 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 LA X X SELVA RIEMANN 5045254152 1055 ST CHARLES AVENUE NEW ORLEANS LA 70130 MARK A MAYER PAST CHAIRMAN 4.00 X X 0 0 0 HARDY B FOWLER CHAIRMAN 6.00 X X 0 0 0 J STOREY CHARBONNET SECRETARY 4.00 X X 0 0 0 LUDOVICO FEOLI VICE CHAIRMAN 4.00 X X 0 0 0 NORMA GRACE TREASURER 4.00 X X 0 0 0 NATHALIE G SIMON ASSISTANT SECRETARY 4.00 X X 0 0 0 TODD MCDONALD ASSISTANT TREASURER 4.00 X X 0 0 0 KELLY R BROWN MEMBER 2.00 X 0 0 0 TOYA BARNES-TEAMER MEMBER 2.00 X 0 0 0 CAROLINE Z CALHOUN MEMBER 2.00 X 0 0 0 NICOLAS G BAZAN MEMBER 2.00 X 0 0 0 MAUREEN CLARY MEMBER 2.00 X 0 0 0 MARTIN MAYER MEMBER 2.00 X 0 0 0 HUNTER G HILL EXECUTIVE COMMITTEE 4.00 X 0 0 0 H MERRITT LANE III EXECUTIVE COMMITTEE 4.00 X 0 0 0 JOSEPH EXNICIOS MEMBER 2.00 X 0 0 0 JOSEPH I GIARRUSSO III MEMBER (TERM ENDED 1/17) 4.00 X 0 0 0 ANTHONY RECASNER MEMBER 2.00 X 0 0 0 DENNIS WOLTERING MEMBER 2.00 X 0 0 0 CHARMAINE CACCIOPPI MEMBER 2.00 X 0 0 0 LEAH N ENGELHARDT MEMBER 2.00 X 0 0 0 MELISSA SAWYER MEMBER 2.00 X 0 0 0 STEVEN W USDIN EXECUTIVE COMMITTEE 4.00 X 0 0 0 ANNE P BANOS MEMBER 2.00 X 0 0 0 ANDREA CHEN MEMBER 2.00 X 0 0 0 LOUIS M FREEMAN MEMBER 2.00 X 0 0 0 ALEX GERSHANIK MEMBER 2.00 X 0 0 0 ANDREW R LEE MEMBER 2.00 X 0 0 0 JENNIFER MEDBERY MEMBER 2.00 X 0 0 0 JENNIFER M NEIL MEMBER 2.00 X 0 0 0 SLADE SIMONS MEMBER 2.00 X 0 0 0 LARRY WASHINGTON MEMBER 2.00 X 0 0 0 AMY L GLOVINSKY PRESIDENT/CEO 40.00 X 145358 0 10286 145358 0 10286 1 0 1 0 0 478264 108591 450396 1037251 119642 119642 19884 108591 39403 -19519 -19519 1137374 0 0 100123 155625 99600 38906 17119 380021 296416 53203 30402 15726 12266 2202 1258 40641 31700 5690 3251 38620 30123 5407 3090 29170 29170 11255 11255 25648 25648 15987 14389 799 799 6224 5602 311 311 51404 46264 2570 2570 12530 12530 8992 8092 450 450 6885 6197 344 344 DUES AND SUBSCRIPTIONS 12337 12337 PARKING 6005 4804 657 544 PRINTING & POSTAGE 3031 2607 242 182 EQUIPMENT RENTAL AND MA 3003 2439 321 243 8989 7280 221 1488 832093 618294 151748 62051 563115 1030886 358139 204166 35813 7500 17558 16546 94177 50469 32386 43708 4196708 4869987 5203719 6172793 17936 53473 2140 151991 10928 6610 31004 212074 X 565763 851379 4016503 4472852 590449 636488 5172715 5960719 5203719 6172793 305281 482723 0 X X 0 1 X 1 0 X 707031 768454 1312545 795536 1037251 4620817 707031 768454 1312545 795536 1037251 4620817 1581689 3039128 78005 113485 106092 85893 119642 503117 5123934 133106 0.59310 0.58750 X 1395 1395 616899 618294 117744 29436 0 0 121879 129451 125687 117744 494761 742142 12229 2235 441 1395 16300 30470 32363 31422 29436 123691 185537 4604261 1000 590744 88745 11255 5096005 4508390 15999 280271 190000 10399 4604261 4232770 493007 199335 18052 4508390 4248608 175655 180822 10671 4232770 3784997 474632 1403 9618 4248608 0.87510 0.12490 1 0 94177 50469 43708 43708 CAPITAL LEASE OBLIGATION 6610 6610 X 1181121 482723 35264 143759 661746 519375 11255 606744 617999 1137374 895505 35264 39403 74667 820838 11255 11255 832093 PART V, LINE 4: BGR'S ENDOWMENTS CONSIST OF DONOR RESTRICTED GNOF INVESTMENT POOL FUND AND THE JANET HOWARD CHAIR IN GOVERNMENTAL RESEARCH ENDOWMENT FUND (HOWARD CHAIR), AND THE BGR ENDOWMENT FUND CREATED BY BGR. GNOF INVESTMENT POOL FUND IS MAINTAINED AND MANAGED BY THE GNOF WITHIN THEIR INVESTMENT POOL. THE FUND IS INVESTED BY GNOF WITH AN ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THESE ENDOWMENT ASSETS OVER THE LONG-TERM. ANNUAL DISTRIBUTIONS OF INCOME FROM THE GNOF INVESTMENT POOL FUND, AS DETERMINED BY THE BOARD OF TRUSTEES OF GNOF ARE PROVIDED TO BGR. BGR'S BOARD OF DIRECTORS THEN DECIDES TO EITHER USE THE FUNDS FOR OPERATIONS OF BGR OR TO INVEST IN ONE OF ITS ENDOWMENT FUNDS. BGR CREATED THE BGR ENDOWMENT FUND IN 2007. THE INVESTMENT OBJECTIVES OF THE BGR ENDOWMENT FUND IS TO EMPHASIZE TOTAL RETURN. SPECIFICALLY, THE PRIMARY OBJECTIVE IS TO EMPHASIZE LONG-TERM GROWTH OF PRINCIPAL WHILE AVOIDING EXCESSIVE RISK. THE SECONDARY OBJECTIVE IS TO ACHIEVE RETURNS IN EXCESS OF THE RATE OF INFLATION PLUS SPENDING OVER THE INVESTMENT HORIZON IN ORDER TO PRESERVE THE PURCHASING POWER OF THE FUND'S ASSETS. RISK CONTROL IS AN IMPORTANT ELEMENT IN THE INVESTMENT OF THE FUND ASSETS. IN 2015, A DONOR CREATED THE HOWARD CHAIR. THE INVESTMENT OBJECTIVES OF THE BGR ENDOWMENT FUND IS TO EMPHASIZE TOTAL RETURN. SPECIFICALLY, THE PRIMARY OBJECTIVE IS TO EMPHASIZE LONG-TERM GROWTH OF PRINCIPAL WHILE AVOIDING EXCESSIVE RISK. THE SECONDARY OBJECTIVE IS TO ACHIEVE RETURNS IN EXCESS OF THE RATE OF INFLATION PLUS SPENDING OVER THE INVESTMENT HORIZON IN ORDER TO PRESERVE THE PURCHASING POWER OF THE FUND'S ASSETS. SUCH DISTRIBUTABLE FUNDS SHALL BE USED TO COVER THE EXPENSES OF A SPEAKER AT BGR'S ANNUAL LUNCHEON, HENCEFORTH TO BE RECOGNIZED AS THE JANET HOWARD SPEAKER SERIES IN GOVERNMENTAL RESEARCH. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. BGR BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, WOULD BE INCLUDED IN INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES 39,403. NET ASSETS RELEASED FROM RESTRICTIONS 104,356. PART XI, LINE 4B - OTHER ADJUSTMENTS: EARNINGS ON THE 75TH ANNIVERSARY FUND 545,705. INCREASE IN PERMANENTLY RESTRICTED NET ASSETS 46,039. SPECIAL PROJECTS FUNDING 15,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES 39,403. ANNUAL LUNCHEON 128475 108591 19884 39403 128475 108591 19884 39403 39403 -19519 X X X 0 0 0 0 0 0 0 0 0 AMY L GLOVINSKY PRESIDENT/CEO 145358 0 0 0 0 0 4664 0 5622 0 155644 0 0 0 LUIS ZERVIGON FORMER BGR BOARD MEMBER IS A PART OWNER OF ORGANIZATION 11255 CRESCENT CAPITAL RECEIVED $11,255 FOR MANAGING BGR'S 75TH ANNIVERSARY FUND AND JHC ENDOWMENT FUND IN 2017. ONE OF BGR'S FORMER BOARD MEMBERS, LUIS ZERVIGON, IS A PART OWNER. LUIS ZERVIGON WAS NOT ON THE BOARD WHEN BGR ENTERED INTO THE RELATIONSHIP. THE FINANCIAL ADVISOR WAS CHOSEN THROUGH AN ARMS-LENGTH PROCESS UTILIZING AN RFP/RFQ. THE BOARD MEMBER'S TERM EXPIRED AT THE END OF 2016. 0 FORM 990, PART VI, SECTION A, LINE 2 HARDY FOWLER SERVES AS A BOARD MEMBER OF THE ENTITY THAT JOSEPH EXNICIOS IS PRESIDENT. HARDY FOWLER IS ADVISORY DIRECTOR OF BOARD MEMBER MERRITT LANE'S COMPANY. MERRITT LANE HAS AN OCCASIONAL BUSINESS RELATIONSHIP WITH MARK MAYER, PAST CHAIRMAN. MERRITT LANE HAS AN OCCASIONAL BUSINESS RELATIONSHIP WITH ANDREW LEE, BY OCCASSIONALLY RETAINING JONES WALKER. FORM 990, PART VI, SECTION A, LINE 4 BGR AMENDED THE BYLAWS TO RELFECT CHANGES TO THE MEMBERSHIP STRUCTURE. ARTICLE I SECTION 1 MEMBERSHIP IS AVAILABLE TO INDIVIDUALS AND BUSINESSES INTERESTED IN SUPPORTING THE WORK OF THE BUREAU. ANNUAL CONTRIBUTIONS AND LEVELS OF MEMBERSHIP SHALL BE SET BY THE BOARD OF DIRECTORS. EACH MEMBER IN GOOD STANDING SHALL BE ENTITLED TO ONE VOTE IN PERSON OR BY PROXY AT ALL MEMBERSHIP MEETINGS OF THIS CORPORATION. THE BOARD OF DIRECTORS SHALL HAVE THE RIGHT FROM TIME TO TIME TO CHANGE THE AMOUNT OF ANNUAL CONTRIBUTIONS AND THE LEVELS OF MEMBERSHIP, AND TO PRESCRIBE THE TIME AND MANNER OF PAYMENT. FORM 990, PART VI, SECTION A, LINE 6 BGR HAS MEMBERS WHO PROVIDE FINANCIAL SUPPORT TO THE ORGANIZATION ALLOWING FOR THE ORGANIZATION TO PRESERVE ITS INDEPENDENCE. CONSISTENT WITH BGR'S BYLAWS, MEMBERS HAVE VOTING PRIVILEGES AT BGR'S ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7A BGR HAS MEMBERS WHO PROVIDE FINANCIAL SUPPORT TO THE ORGANIZATION ALLOWING FOR THE ORGANIZATION TO PRESERVE ITS INDEPENDENCE. CONSISTENT WITH BGR'S BYLAWS, MEMBERS HAVE VOTING PRIVILEGES AT BGR'S ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE FINAL DRAFT OF FORM 990 BY BGR'S AUDITORS,THE PRESIDENT & CEO, AMY GLOVINSKY, AND THE FINANCE COMMITTEE REVIEW THE FORM 990. COPIES ARE PROVIDED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C BGR HAS A CONFLICT OF INTEREST POLICY AND AN ETHICS POLICY STATEMENT IT REQUIRES ALL BOARD MEMBERS AND EMPLOYEES TO REVIEW AND ACKNOWLEDGE BY SIGNATURE. THE CONFLICT OF INTEREST POLICY REQUIRES DISCLOSURE OF ANY FINANCIAL INTEREST IN THE SUBJECT MATTER OF BGR'S RESEARCH AND REPORTING OR IN THE OPERATION OF ITS ORGANIZATION. THE ETHICS POLICY STATEMENT REQUIRES RECUSAL FOR REAL OR PERCEIVED CONFLICTS OF INTEREST AND PRESCRIBES THE PROCESS BY WHICH CONFLICTS ARE DISCLOSED, REPORTED, AND ADJUDICATED BY THE APPROPRIATE OFFICER OR STAFF MEMBER. IT ALSO IMPOSES THE DUTY OF CONFIDENTIALITY FOR INTERNAL INFORMATION AND PROHIBITS EMPLOYEE POLITICAL ACTIVITY. BGR IMPLEMENTED THESE POLICIES TO SAFEGUARD THE CREDIBILITY, OBJECTIVITY, INDEPENDENCE AND NONPARTISAN CHARACTERISTICS OF ITS WORK PRODUCT AND TO ENSURE THE HIGHEST LEVELS OF INTEGRITY IN ITS POLICY ANALYSIS AND RECOMMENDATIONS. FORM 990, PART VI, SECTION B, LINE 15 INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE SET THE COMPENSATION OF THE PRESIDENT & CEO BASED ON ADVICE OF THE EXECUTIVE COMMITTEE. THIS ADVICE IS BASED ON COMPARABLE DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS FORM 990 UPON REQUEST AND IT IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: FORM 990, PART XI, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.