2015-02-24T13:48:47-06:00 2014-06-30 BKD LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2013-07-01 205946552 Real School Gardens % MBAYANG DIOP REAL 8173488102 1700 University Drive ste 260 Suite 260 Fort Worth TX 76107 JEANNE MCCARTY EXECUTIVE DIRECTOR 8173488102 2015-05-15 true Jeanette Verrelli P00742631 8173488102 2013 2016-02-25 16:41:14Z Jeanne Mccarty 5520 CONNECTICUT AVE NW 200 WASHINGTON DC 20015 1320899 false X WWW.REALSCHOOLGARDENS.ORG X 2007 TX WE CREATE LEARNING GARDENS THAT GROW SUCCESSFUL STUDENTS. 8 7 20 1500 0 1339673 1154253 41253 158795 -14897 2030 1882 -7178 1367911 1307900 0 0 0 0 821956 978289 0 0 263517 527650 520669 1349606 1498958 18305 -191058 1101673 907023 42731 39139 1058942 867884 X WE CREATE LEARNING GARDENS THAT GROW SUCCESSFUL STUDENTS. REAL SCHOOL GARDENS PARTNERS WITH COMMUNITIES TO BUILD LEARNING GARDENS IN LOW-INCOME ELEMENTARY SCHOOLS AND ESTABLISH AN OUTDOOR CURRICULUM THAT PRODUCES PROVEN ACADEMIC AND HEALTH BENEFITS. REAL SCHOOL GARDENS NOW SERVES 100 SCHOOLS WITH 3,500 TEACHERS, AND ENSURES THAT MORE THAN 55,000 STUDENTS ARE RECEIVING OUTDOOR LEARNING TIME AND ROBUST HANDS-ON INSTRUCTION TO HELP THEM SUCCEED ACADEMICALLY AND PERSONALLY. false false 416571 42458 PROGRAM OVERVIEW WE CREATE LEARNING GARDENS THAT GROW SUCCESSFUL STUDENTS. REAL SCHOOL GARDENS PARTNERS WITH COMMUNITIES TO BUILD LEARNING GARDENS IN LOW-INCOME ELEMENTARY SCHOOLS AND ESTABLISH AN OUTDOOR CURRICULUM THAT PRODUCES PROVEN ACADEMIC AND HEALTH BENEFITS. REAL SCHOOL GARDENS OPERATES IN THE NORTH TEXAS AND MID-ATLANTIC REGIONS, AND NOW SERVES 100 SCHOOLS WITH 3,500 TEACHERS, AND ENSURES THAT MORE THAN 55,000 STUDENTS ARE RECEIVING OUTDOOR LEARNING TIME AND ROBUST HANDS-ON INSTRUCTION TO HELP THEM SUCCEED ACADEMICALLY AND PERSONALLY. COMMUNITY DESIGN REAL SCHOOL GARDEN DESIGN EXPERTS WORK WITH SCHOOL STAFF, PARENTS, COMMUNITY MEMBERS, OUR CORPORATE FUNDING PARTNERS AND MOST IMPORTANTLY THE KIDS THEMSELVES TO DESIGN A LEARNING GARDEN THAT'S FUNCTIONAL, BEAUTIFUL, AND TAILORED TO EACH SCHOOL'S SPECIFIC NEEDS. CHILDREN DESIGN THEIR DREAM GARDENS BY MEASURING OUT THE SPACE, PLOTTING THEIR DESIGNS OUT TO SCALE ON GRAPH PAPER, OR EVEN MAKING 3D MODELS. AFTER THE CHILDREN VOTE ON THEIR FAVORITES, OUR GARDEN EXPERT WORKS WITH ALL OUR PROJECT PARTNERS TO MAKE SURE THAT EACH GARDEN IS UNIQUELY TAILORED TO THE TEACHERS' NEEDS. BY INVOLVING EVERYONE WHO WILL BE USING AND CARING FOR THE GARDEN EARLY ON, THIS INCLUSIVE DESIGN PROCESS GENERATES A SENSE OF OWNERSHIP AND PRIDE. EVERYONE INVOLVED HAS A STAKE IN THE SUCCESS OF THE GARDEN, AND BECOMES INVESTED IN ITS USE, CARE AND MAINTENANCE. A THOUSAND PEOPLE PARTICIPATED IN OUR DESIGN PROCESS THIS YEAR! THE BIG DIG! AFTER OUR PARTNER SCHOOLS HAVE DESIGNED THEIR LEARNING GARDENS, IT'S TIME TO BUILD THEM DURING OUR BIG DIG! ON THE DAY OF THE BIG DIG, BETWEEN 200-300 VOLUNTEERS INCLUDING FUNDING PARTNERS, KIDS, THEIR PARENTS AND TEACHERS GET TO WORK, INSTALLING THE LEARNING GARDEN IN JUST ONE DAY. OUR BIG DIGS PROVIDE A TURNKEY DAY OF COMMUNITY SERVICE FOR OUR CORPORATE PARTNERS, AND REAL SCHOOL GARDENS TAKES CARE OF ALL THE PREPARATIONS, LAYING OUT THE PLANS AND MATERIALS AND PROVIDING THE EXPERTISE TO ENSURE THE BIG DIG GOES SMOOTHLY AND THE GARDEN IS BUILT TO LAST FOR YEARS TO COME. IN ADDITION TO PLANTING VEGETABLES AND PERENNIALS, TEAMS INSTALL SHADE STRUCTURES, SEATING AREAS, PATHWAYS, AND RAIN COLLECTION SYSTEMS. VOLUNTEERS OF EVERY AGE CONTRIBUTE VALUABLE WORK ON TEAM PROJECTS, TRANSFORMING A WASTED SPACE INTO A BEAUTIFUL PLACE IN A SINGLE DAY. NOT ONLY IS THE BIG DIG A FULFILLING DAY OF VOLUNTEERISM, BUT THE LEARNING GARDENS CREATED PRODUCE REAL LONG-TERM RESULTS FOR LOW-INCOME SCHOOLS. REAL SCHOOL GARDENS HELD BIG DIGS IN SEVEN SCHOOLS LAST YEAR, WITH ALMOST 2,000 PLANTING HUNDREDS OF VEGETABLES, HERBS, PERENNIALS, AND TREES, AND BRINGING IN MORE THAN 120 YARDS OF SOIL, AND ALMOST 200 SEATING BOULDERS. OUR VOLUNTEERS CAN MOVE MOUNTAINS, ONE BOULDER AT A TIME. SCHOOLS. REAL SCHOOL GARDENS HELD BIG DIGS IN SEVEN SCHOOLS LAST YEAR, WITH ALMOST 2,000 PLANTING HUNDREDS OF VEGETABLES, HERBS, PERENNIALS, AND TREES, AND BRINGING IN MORE THAN 120 YARDS OF SOIL, AND ALMOST 200 SEATING BOULDERS. OUR VOLUNTEERS CAN MOVE MOUNTAINS, ONE BOULDER AT A TIME. 405312 116337 TEACHER TRAINING OUR ACCREDITED THREE YEAR TEACHER TRAINING PROGRAM PROVIDES CONTINUING EDUCATION TO TEACHERS IN OUR ON-SITE, HANDS-ON DEMONSTRATION SESSIONS IN A STANDARDS-BASED CURRICULUM DESIGNED TO ENGAGE STUDENTS IN SCIENCE, MATH, READING AND LANGUAGE ARTS. BEFORE THE GARDEN IS INSTALLED, TEACHERS RECEIVE LESSON PLANS ALIGNED WITH ACADEMIC STANDARDS, SO THEY'RE READY TO START USING THE GARDEN ON DAY ONE. REAL SCHOOL GARDENS THEN SENDS OUR CERTIFIED TEACHER-TRAINERS OUT TO THE SCHOOLS TO DEMONSTRATE LESSONS LINKED TO THEIR CORE CURRICULUM. 90% OF TEACHERS SAY THAT REAL SCHOOL GARDEN TRAININGS ARE DIRECTLY ALIGNED WITH CURRENT ACADEMIC STANDARDS AND OUR LESSONS ARE EASY TO IMPLEMENT WITH STUDENTS. SCHOOLS THAT ALREADY HAVE A LEARNING GARDEN MAY ALSO BENEFIT FROM OUR CURRICULUM AND OUR PROVEN TEACHER TRAINING SERVICES. REAL SCHOOL GARDENS TRAINED MORE THAN 931 TEACHERS THIS YEAR. IN ADDITION TO OUR ON-SITE LESSON DEMONSTRATIONS, WE ALSO HELD 21 OFF-SITE TRAINING SESSIONS FOR TEACHERS FROM MULTIPLE SCHOOLS. LEARNING GARDEN USAGE LIKE ALL GOOD EDUCATORS, WE KNOW THAT ATTENDANCE IS CRITICAL FOR SUCCESS, SO WE CAREFULLY TRACK HOW MANY TEACHERS AND STUDENTS USE THE GARDENS WE HELP CREATE. OUR MOST RECENT GROUP OF SCHOOLS IN THE REAL SCHOOL GARDEN PROGRAM SAW 58% OF THEIR TEACHERS USING THE GARDENS TO TEACH, AND 97% OF OUR GARDENS ARE WELL-USED AND WELL-MAINTAINED. IN FACT, GARDENS THAT HAVE BEEN IN OUR NETWORK FOR 10 YEARS ARE STILL GROWING STRONG. EVERGREEN SUPPORT REAL SCHOOL GARDENS PRODUCES LIFE-LONG LEARNING RESULTS BECAUSE WE INVEST HEAVILY IN LONG-TERM LEARNING GARDEN SUPPORT AND TEACHER TRAINING. EACH OF OUR 100 SCHOOLS WITH A REAL SCHOOL GARDEN ELECTS ONE "GARDEN COORDINATOR" AS THE SCHOOL'S POINT PERSON AND LEADER OF THE OUTDOOR LEARNING PROGRAM. AFTER ALL THE OTHER TEACHERS FINISH OUR RIGOROUS THREE-YEAR TRAINING PROGRAM, IT'S THE GARDEN COORDINATOR'S JOB TO ENSURE THE GARDEN IS IN TIP-TOP SHAPE, IS WELL-USED, AND CONTINUES TO THRIVE. THEY RECEIVE NEW PLANTS AND GARDEN SUPPLIES, PARTICIPATE IN CONTINUING EDUCATION SESSIONS, MEET WITH EXPERTS AND MENTORS, CONNECT WITH A NETWORK OF PEERS, APPLY FOR GARDEN ENHANCEMENT PROJECTS AND HOST CORPORATE VOLUNTEERS. REAL SCHOOL GARDENS EVEN HOSTS SEVERAL CELEBRATIONS EVERY YEAR TO HONOR ALL OUR DEDICATED PARTNERS. 303984 ADDITIONAL PROGRAMMING IN ADDITION TO BUILDING LEARNING GARDENS AND TRAINING TEACHERS, WE ALSO OFFER OUR PARTNERS SEVERAL COMMUNITY PROJECTS TO FURTHER ENRICH STUDENTS' LEARNING EXPERIENCE. THESE INCLUDE: SCHOOLYARD HARVEST -- ELEMENTARY SCHOOLS PLANT AND GROW VEGETABLES AND HERBS, THEN PROFESSIONAL CHEFS SHOW KIDS HOW TO COOK EVERYTHING FOR A BIG COMMUNITY DINNER. THIS SEED TO TABLE PROCESS CONNECTS CHILDREN TO THE FOOD THEY EAT, ENCOURAGING THEM TO COOK THEIR OWN MEALS AND EVEN GROW THEIR OWN NUTRITIOUS AND DELICIOUS FOOD. CHILDREN WHO NEVER DREAMED OF EATING TURNIPS, GREEN BEANS, AND LETTUCE TAKE PRIDE IN PREPARING THEIR VEGGIES FOR A FUN COMMUNITY DINNER. SMART POTATOES - REAL SCHOOL GARDENS PARTNERS WITH SCHOOLS AND THE BOTANICAL RESEARCH INSTITUTE OF TEXAS TO HAVE CHILDREN SPEND 100 DAYS GROWING POTATOES TO DONATE TO LOCAL FOOD PANTRIES. THIRTY SCHOOLS PARTICIPATED THIS YEAR, AND REAL SCHOOL GARDENS EQUIPPED TEACHERS WITH A WIDE RANGE OF LESSON PLANS SPECIFIC TO POTATOES. IN THE END, 1,833 KIDS GREW 521 POUNDS OF SPUDS TO DONATE, AND IN ADDITION TO THEIR ACADEMIC LESSONS, THEY LEARNED THAT IT FEELS GREAT TO GIVE TO THOSE IN NEED. 1125867 true true false false false false false false false false true false false false false false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 28 0 true 20 true false false false false false true true false false false false X 8 7 false false false false false false false true false false false true true true true true true true true false X MBAYANG DIOP 2026212375 5520 CONNECTICUT AVE NW 200 Washington DC 20015 JEANNE MCCARTY EXECUTIVE DIRECTOR 40.0 0.0 X X 126400 0 13741 FRED THOMPSON BOARD CHAIR 5.0 0.0 X X 0 0 0 DELAINE EASTIN VICE CHAIRMAN 2.0 0.0 X X 0 0 0 ROBERT MENZI TREASURER 2.0 0.0 X X 0 0 0 KELLY GARRETT Director 2.0 0.0 X 0 0 0 KAREN DIELMAN Director 2.0 0.0 X 0 0 0 Carolyn Walsh Director 2.0 0.0 X 0 0 0 JULIE NEIMAT Director 2.0 0.0 X 0 0 0 JEFF CROSS Director OF FINANCE/OPERATIONS 40.0 0.0 X 82500 0 14997 208900 0 28738 1 false false false 0 X 169143 25717 15000 944393 23504 1154253 Professional Development Services 900099 97214 97214 Garden Projects Program Fees 900099 244 244 Teacher Training 900099 61337 61337 158795 2030 2030 0 0 0 0 0 0 5130 25717 12999 -7869 -7869 0 0 MISCELLANEOUS REVENUE 900099 691 691 691 691 691 1307900 158795 -5148 0 0 0 0 234313 175993 17128 41192 0 636111 477783 46500 111828 1246 936 91 219 35431 26612 2590 6229 71188 53469 5204 12515 0 0 17401 13070 1272 3059 0 0 0 95170 71482 6957 16731 15171 11395 1109 2667 49055 36845 3586 8624 32041 24066 2342 5633 0 40153 30159 2935 7059 37428 28112 2736 6580 0 16073 12072 1175 2826 0 0 23118 17364 1690 4064 3643 2737 266 640 Books and Journals 3505 2633 256 616 Garden Materials 126330 94886 9235 22209 Education Programming 49103 36881 3590 8632 Membership and dues 590 443 43 104 11888 8929 869 2090 1498958 1125867 109574 263517 74899 20708 738577 358304 223217 431312 2000 50300 0 0 0 0 0 0 0 0 8295 9569 286970 250140 54685 36830 0 0 0 0 0 0 0 0 0 0 1101673 907023 42731 39139 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42731 39139 X 820704 355199 238238 512685 0 0 1058942 867884 1101673 907023 -191058 X false true X true false X 1087934 1198804 1692892 1339673 1154253 6473556 0 0 1087934 1198804 1692892 1339673 1154253 6473556 3122799 3350757 2908 3345 2936 2286 2030 13505 0 348 18600 2796 1882 5821 29447 6516508 379652 0.51419 0.36967 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 286970 250140 36830 36830 1338269 22500 22500 1315769 -7869 -7869 1307900 1529327 22500 7869 30369 1498958 1498958 schedule d, part xi, line 4b reconciliation of revenue per audited financial statements with return: net fundraising loss $(7,869) schedule d, part xii, line 2d reconciliation of expense per audited financial statements with return: Net fundraising loss $ 7,869 FW Dinner Party 21030 15900 5130 7380 2896 Dal Cocktail 9817 9817 2100 310 313 0 30847 25717 5130 2100 7690 3209 12999 -7869 FORM 990, PART III, LINE 4D DESCRIPTION OF OTHER PROGRAM SERVICES: REAL SCHOOL GARDENS, REAL RESULTS AT REAL SCHOOL GARDENS, OUR VISION IS TO ENRICH EVERY CHILD'S EDUCATION THROUGH LEARNING GARDENS. TO ACHIEVE THIS, WE BUILD LEARNING GARDENS IN LOW-INCOME SCHOOLS AND TRAIN TEACHERS HOW TO USE THEM SO THAT STUDENTS BECOME SMARTER, HEALTHIER, AND MORE ENVIRONMENTALLY AWARE. SMARTER AFTER GIVING CHILDREN HANDS-ON OUTDOOR LESSONS IN SCIENCE, MATH AND LANGUAGE ARTS, REAL SCHOOL GARDENS TEACHERS HAVE SEEN A MARKED INCREASE IN STUDENT ENGAGEMENT, A KEY INDICATOR IN LONG-TERM ACADEMIC SUCCESS. STUDIES SHOW THAT REAL SCHOOL GARDENS INCREASE STUDENT TEST SCORES, A PRIORITY FOR LOW-INCOME SCHOOLS. CHILD-EDUCATION EXPERTS HAVE DESIGNED OUR CURRICULUM TO EFFECTIVELY ENGAGE STUDENTS SO THAT THEY UNDERSTAND THEIR LESSONS MORE FULLY. OUTDOOR LEARNING SPARKS CHILDREN'S NATURAL CURIOSITY, BRINGING BACK THE JOY OF DISCOVERY THEY CRAVE. HEALTHIER IN ADDITION TO THE ACADEMIC BENEFITS OF LEARNING OUTDOORS, REAL SCHOOL GARDENS ALLOWS CHILDREN TO GROW THEIR OWN PRODUCE. STUDIES SHOW THAT CHILDREN WHO GROW THEIR OWN FOOD ARE MORE LIKELY TO EAT MORE FRUITS AND VEGETABLES, SHOW HIGHER LEVELS OF KNOWLEDGE ABOUT NUTRITION AND ARE MORE LIKELY TO CONTINUE HEALTHY EATING HABITS THROUGHOUT THEIR LIVES. SIMPLY SPENDING TIME OUTSIDE WORKING IN THE GARDEN INCREASES STUDENTS' VITAMIN D LEVELS, REDUCES SYMPTOMS OF ADD AND ADHD, REDUCES STRESS, AND IMPROVES STUDENT BEHAVIOR AND SOCIAL INTERACTIONS. ENVIRONMENTALLY AWARE EVERY REAL SCHOOL GARDEN IS DESIGNED TO IMPROVE THE SCHOOL'S ENVIRONMENTAL IMPACT BY COLLECTING RAINWATER, PREVENTING RUNOFF AND EROSION, CREATING COMPOST AND SUPPORTING NATIVE PLANTS AND WILDLIFE. IN ADDITION TO IMPACT OF EACH PROJECT, EVERY REAL SCHOOL GARDEN STUDENT WILL BE IMMERSED IN AN ENGAGING CURRICULUM THAT PROMOTES ENVIRONMENTAL STEWARDSHIP FOR YEARS TO COME. CHILDREN IN LOW-INCOME SCHOOLS OFTEN HAVE LITTLE ACCESS TO A GREEN ENVIRONMENT, AND KNOW LITTLE ABOUT THEIR ROLE IN KEEPING THEIR ENVIRONMENT GREEN AND HEALTHY. THEIR REAL SCHOOL GARDEN GIVES THEM A SENSE OF THEIR PLACE IN THE WORLD, AND A SENSE OF PRIDE IN TAKING CARE OF IT. FORM 990, PART VI, SECTION A, LINE 8B AUTHORITY TO ACT ON BEHALF OF GOVERNING BODY: THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990: THE FORM 990 IS INITIALLY REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS AND THE EXECUTIVE DIRECTOR. THE DOCUMENT IS REFINED, IF NECESSARY, AND THEN PROVIDED TO THE BOARD OF DIRECTORS - FINANCE CHAIR FOR REVIEW AND COMMENT. THE DOCUMENT IS REFINED, IF NECESSARY, AND THEN DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT. THE FORM 990 IS THEN FINALIZED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST: ALL NEW EMPLOYEES ARE BRIEFED ABOUT THE CONFLICT OF INTEREST POLICY AS PART OF AN ORIENTATION ABOUT STANDARDS OF PROFESSIONAL CONDUCT FOR THE ORGANIZATION. THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH ALL EMPLOYEES AND THE BOARD OF DIRECTORS EACH OCTOBER. AT THIS TIME, EACH DIRECTOR, OFFICER, AND EMPLOYEE IS ASKED TO ACKNOWLEDGE IN WRITING THEIR UNDERSTANDING OF THE POLICY. IN ADDITION, EACH DIRECTOR, OFFICER AND EMPLOYEE IS ASKED TO COMPLETE A DISCLOSURE FORM THAT IDENTIFIES ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES THAT MIGHT REPRESENT A CONFLICT OF INTEREST. THE DIRECTOR OF FINANCE AND OPERATIONS SERVES AS THE COMPLIANCE OFFICER FOR THE ORGANIZATION, INVESTIGATING ANY REPORTED VIOLATIONS TO THE CONFLICT OF INTEREST POLICY. FINDINGS ARE PRESENTED TO THE BOARD OF DIRECTORS, INCLUDING THE EXECUTIVE DIRECTOR, AND APPROPRIATE CORRECTIVE ACTIONS ARE DETERMINED. FORM 990, PART VI, SECTION B, LINES 15A & 15B REVIEW OF COMPENSATION: THE BOARD OF DIRECTORS, LED BY THE BOARD CHAIRMAN, ESTABLISHES COMPENSATION AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND OPERATIONS AT REAL SCHOOL GARDENS. A COMPENSATION SURVEY OR STUDY IS USED DURING THIS PROCESS (I.E., PHILANTHROPY ROUNDTABLE'S COMPENSATION REPORT) TO DETERMINE A MARKET RANGE, AS IN BENCHMARKING WITH SELECT NON-PROFITS, INCLUDING THOSE WITH AN OUTDOOR LEARNING MISSION FOCUS. COMPENSATION IS FINALIZED WITHIN THE MARKET RATE RANGE BASED ON EXPERIENCE, EARNINGS HISTORY, AND RESULTS THE SELECTED CANDIDATE DEMONSTRATED IN RECENT ROLES. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION AND BENEFITS PACKAGE FOR THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND OPERATIONS. THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND OPERATIONS ESTABLISHES COMPENSATION AND BENEFITS FOR OTHER KEY EMPLOYEES IN THE ORGANIZATION, BASED ON MARKET RATE RANGE, EXPERIENCE, EARNINGS HISTORY, AND RESULTS DEMONSTRATED BY THE CANDIDATE. THE EXECUTIVE DIRECTOR PRESENTS EMPLOYEE PROMOTION AND COMPENSATION RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR APPROVAL. A REVIEW WAS CONDUCTED IN 2013. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE PROVIDED EITHER ELECTRONICALLY OR VIA US MAIL, BASED ON THE PREFERENCE OF THE REQUESTOR. FORM 990, PART XII, LINE 2C OVERSIGHT COMMITTEE: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.