COLORADO REGIONAL HEALTH INFORMATION ORGANIZATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COLORADO REGIONAL HEALTH INFORMATION ORGANIZATION (EIN 30-0558038)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-04-08
- IRS object ID
- 201530989349300218
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-08T12:02:35-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kundinger Corder & Engle PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 Lincoln Street Suite 200 | AddressLine1 |
| City | Denver | City |
| State | CO | State |
| ZIP Code | 80203 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300558038 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Colorado Regional Health Information Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLO | BusinessNameControlTxt |
| Phone | 7202853200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 Cherry Creek S Drive No 820 | AddressLine1 |
| City | Denver | City |
| State | CO | State |
| ZIP Code | 80246 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Morgan Honea | PersonNm |
| Person Title | Chief Executive Officer | PersonTitleTxt |
| Phone | 7202853200 | PhoneNum |
| Signature | 2015-04-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lori Anne Reinwald | PreparerPersonNm |
| PTIN | P01363943 | PTIN |
| Phone | 3035345953 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Morgan Honea | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 Cherry Creek S Drive No 820 | AddressLine1 |
| City | Denver | City |
| State | CO | State |
| ZIP Code | 80246 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,429,774 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.corhio.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | To facilitate health information exchange to improve care for all Coloradans. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,463,966 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,135,335 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,593,768 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,293,823 | CYProgramServiceRevenueAmt |
| PY Investment Income | $871 | PYInvestmentIncomeAmt |
| CY Investment Income | $616 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $9,058,605 | PYTotalRevenueAmt |
| CY Total Revenue | $8,429,774 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,419,646 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,214,654 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $36,863 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,445,369 | PYOtherExpensesAmt |
| CY Other Expenses | $5,058,718 | CYOtherExpensesAmt |
| PY Total Expenses | $9,865,015 | PYTotalExpensesAmt |
| CY Total Expenses | $10,273,372 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$806,410 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,843,598 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,592,979 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,955,254 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,344,901 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,550,774 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,248,078 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,404,480 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To facilitate health information exchange to improve care for all Coloradans. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,652,569 | ExpenseAmt |
| Revenue | $2,293,823 | RevenueAmt |
| Desc | Health Information Exchange: Development and implementation of health information exchange (HIE) to support Colorado communities. Services include the development, implementation and support of secure systems and processing for sharing clinical information which include but are not limited to: clinical messaging, results delivery, and longitudinal clinical information provided at the point of care. Services are expected to facilitate timeliness and accuracy of health data, workflow and to eliminate redundant services. HIE development and implementaion expenses are funded primarily through a mix of Federal and private foundation funding. Once implementation is completed, HIE operation expenses (including both personnel and vendor costs) are funded through ongoing subscription fees. (Continued on Schedule 0.) Subscribing participants include hospitals, physicians, behavioral health providers, laboratories, long-term care providers, health plans, accountable care organizations and emergency medical services. In addition to core HIE implementation and operations expenses, the costs of special programs related to health information exchange are incldued in total HIE expenses. These special programs are funded through Federal, State and private Foundation programs. During the past year the special programs included:Testing Experience and Functional Tools - e-health demonstration project for Medicaid community based long term services and support;Long-term Post Acute Care - Federal challenge grant to support use of HIE in long-term care settings;Electronic Lab Reporting - State public health program to support transmission of reportable conditions via HIE to the State public health department;Syndromic Surveillance - support electronic submission of syndromic information to CDC;MU Attestation - hospital and physician support for attesting to Meaningful Use through the State Medicaid program;Smoking Cessation - integrate the use of HIE messaging to suppor the Colorado Quitline;Behavioral Health Information - research and evaluation of solutions to support data sharing between physical and behavioral health providers. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,169,330 | ExpenseAmt |
| Desc | Regional Extension Center: Provide statewide services to healthcare providers to inform, educate and train them on the effective strategies and practices necessary to select, implement, and meaningfully use certified electronic health record (EHR) technology to improve the quality and value of healthcare in Colorado. Expenses primarily consist of payments contractors upon successful completion of Federal ARRA program milestones. The ARRA funded portion of the program was scheduled to be completed in February 2014 but has been extended through February 2016. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $8,821,899 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 50 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian Braun | PersonNm |
| Phone | 7202853200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4500 Cherry Creek S Dr Suite 820 | AddressLine1 |
| City | Denver | City |
| State | CO | State |
| ZIP Code | 80246 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| James Shmerling | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Donna Lynne | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Gerry Lewis-Jenkins | |||||||||
| Chair | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| Forrest Cason | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Leslie Berkowitz | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| George DelGrosso | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Dede de Percin | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Marjie Harbrecht | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Jim Hertzel | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Robert Kaufmann | |||||||||
| Chair Elect | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Lynn Parry | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Steven J Summer | |||||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| Dick Thompson | |||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| Larry Wolk MD | |||||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| Brian Braun | |||||||||
| CFO and COO | 40.00 | $179,755 | $0 | $20,822 | Yes (X) | ||||
| Kelly Joines | |||||||||
| CEO thru-5/1/14 CIO thereafter | 40.00 | $180,958 | $0 | $19,044 | Yes (X) | ||||
| Morgan Honea | |||||||||
| CEO Effective 5/1/14 | 40.00 | $0 | $0 | $0 | Yes (X) | ||||
| Jeffrey Messer | |||||||||
| Chief Development Officer | 40.00 | $152,024 | $0 | $15,879 | Yes (X) | ||||
| Mark Carlson | |||||||||
| Sr Mgr Bus Dev & Outreach | 40.00 | $133,663 | $0 | $16,875 | Yes (X) | ||||
| Janeece Lawrence | |||||||||
| HIE Implementation Mgr | 40.00 | $103,124 | $0 | $15,271 | Yes (X) | ||||
| Kelly Procopio | |||||||||
| REC Program Director | 40.00 | $120,861 | $0 | $17,161 | Yes (X) | ||||
| Russell Gomez | |||||||||
| Data Systems Administrator | 40.00 | $102,574 | $0 | $15,630 | Yes (X) | ||||
| Andrew Currie | |||||||||
| Development & Outreach Mgr | 40.00 | $104,119 | $0 | $14,962 | Yes (X) | ||||
| Larry Wolk MD | |||||||||
| Former CEO | 40.00 | $165,209 | $0 | $14,997 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,242,287 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $150,641 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Medicity | |||||
| 257 East 200 South Suite 1300 | Salt Lake City | UT | 84111 | Health Information Exchange Contractor | $1,327,573 |
| Colorado Rural Health Center | |||||
| 3033 S Parker Rd Suite 606 | Aurora | CO | 80014 | REC Partner | $222,593 |
| Patton Boggs LLP | |||||
| 2550 M St NW | Washington | DC | 20037 | Legal | $171,689 |
| Colorado Community Managed Care Network | |||||
| 600 Grant Street Suite 300 | Denver | CO | 80203 | REC Partner | $155,031 |
| CFMC | |||||
| 23 Inverness Way East Suite 100 | Englewood | CO | 801125708 | REC Partner | $148,363 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,484,214 | GovernmentGrantsAmt |
| All Other Contributions | $3,651,121 | AllOtherContributionsAmt |
| Total Contributions | $6,135,335 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Subscription Fees | 900099 | $2,261,823 | $2,261,823 |
| Implementation Fees | 900099 | $32,000 | $32,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,293,823 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $616 | TotalRevenueColumnAmt |
| Exclusion | $616 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,429,774 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,293,823 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $616 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $503,556 | TotalAmt |
| Program Services | $98,340 | ProgramServicesAmt |
| Management And General | $405,216 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,746,954 | TotalAmt |
| Program Services | $3,379,634 | ProgramServicesAmt |
| Management And General | $337,340 | ManagementAndGeneralAmt |
| Fundraising | $29,980 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,026 | TotalAmt |
| Program Services | $131,086 | ProgramServicesAmt |
| Fundraising | $1,940 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $489,923 | TotalAmt |
| Program Services | $419,595 | ProgramServicesAmt |
| Management And General | $65,385 | ManagementAndGeneralAmt |
| Fundraising | $4,943 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,195 | TotalAmt |
| Program Services | $273,721 | ProgramServicesAmt |
| Management And General | $67,474 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,573 | TotalAmt |
| Program Services | $126,447 | ProgramServicesAmt |
| Management And General | $44,126 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,230,550 | TotalAmt |
| Program Services | $1,047,810 | ProgramServicesAmt |
| Management And General | $182,740 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $602 | TotalAmt |
| Management And General | $602 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,272 | TotalAmt |
| Program Services | $35,106 | ProgramServicesAmt |
| Management And General | $41,166 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,979 | TotalAmt |
| Program Services | $144,364 | ProgramServicesAmt |
| Management And General | $39,615 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,444 | TotalAmt |
| Program Services | $144,544 | ProgramServicesAmt |
| Management And General | $78,900 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,789 | TotalAmt |
| Program Services | $90,248 | ProgramServicesAmt |
| Management And General | $19,541 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,976 | TotalAmt |
| Program Services | $11,958 | ProgramServicesAmt |
| Management And General | $25,018 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,239 | TotalAmt |
| Management And General | $48,239 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,819 | TotalAmt |
| Program Services | $526,478 | ProgramServicesAmt |
| Management And General | $8,341 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,717 | TotalAmt |
| Program Services | $60,550 | ProgramServicesAmt |
| Management And General | $18,167 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Software Development | $1,553,610 | $1,553,610 | |
| REC Direct Assistance | $678,788 | $678,788 | |
| Miscellaneous | $132,360 | $99,620 | $32,740 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,273,372 | TotalAmt |
| Program Services | $8,821,899 | ProgramServicesAmt |
| Management And General | $1,414,610 | ManagementAndGeneralAmt |
| Fundraising | $36,863 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $673 | BOYAmt |
| EOY | $2,798 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,841,723 | BOYAmt |
| EOY | $5,108,667 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,275,013 | BOYAmt |
| EOY | $869,802 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,350 | BOYAmt |
| EOY | $306,586 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,791,034 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,123,633 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,220 | BOYAmt |
| EOY | $667,401 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,592,979 | BOYAmt |
| EOY | $6,955,254 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $706,737 | BOYAmt |
| EOY | $665,384 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $615,727 | BOYAmt |
| EOY | $632,994 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,240,208 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,437 | BOYAmt |
| EOY | $12,188 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,344,901 | BOYAmt |
| EOY | $2,550,774 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,320,654 | BOYAmt |
| EOY | $3,013,648 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,927,424 | BOYAmt |
| EOY | $1,390,832 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,248,078 | BOYAmt |
| EOY | $4,404,480 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,592,979 | BOYAmt |
| EOY | $6,955,254 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,843,598 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,908,949 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,047,184 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,128,040 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,463,966 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,135,335 | CurrentTaxYearAmt |
| Total | $46,683,474 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,908,949 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,047,184 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,128,040 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,463,966 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,135,335 | CurrentTaxYearAmt |
| Total | $46,683,474 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $46,683,474 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,440 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,664 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,076 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $872 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $616 | CurrentTaxYearAmt |
| Total | $11,668 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $370 | CurrentTaxYearMinus3YearsAmt |
| Total | $370 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $46,695,512 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,385,646 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99970 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99970 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $5,000 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $5,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | CORHIO has contracted with a government relations firm to provide lobbying and government relations consulting services. | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $36,774 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,699 | DepreciationAmt |
| Book Value | $11,075 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $220,522 | OtherCostOrOtherBasisAmt |
| Depreciation | $209,623 | DepreciationAmt |
| Book Value | $10,899 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,533,738 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,888,311 | DepreciationAmt |
| Book Value | $645,427 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $667,401 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred rent | Desc |
| Amt | $12,188 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,188 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,441,216 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $11,442 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $11,442 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,429,774 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,429,774 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,284,814 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $11,442 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $11,442 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,273,372 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,273,372 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | FIN 48 Footnote: CORHIO follows guidance related to uncertainty in income taxes. After evaluating the tax positions taken, none are considered to be uncertain; therefore, no amounts have been recognized as of September 30, 2014. If incurred, interest and penalties associated with uncertain tax positions would be recorded in the period assessed as other operating expense. No interest or penalties have been assessed as of September 30, 2014. The three previous tax years (years ended September 30, 2011 through 2013) remain subject to examination, generally for three years after they are filed. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brian Braun | ||||||||||||||
| CFO and COO | $149,755 | $0 | $30,000 | $0 | $0 | $0 | $9,238 | $0 | $11,584 | $0 | $200,577 | $0 | $0 | $0 |
| Kelly Joines | ||||||||||||||
| CEO thru-5/1/14 CIO thereafter | $152,958 | $0 | $28,000 | $0 | $0 | $0 | $8,721 | $0 | $10,323 | $0 | $200,002 | $0 | $0 | $0 |
| Jeffrey Messer | ||||||||||||||
| Chief Development Officer | $128,024 | $0 | $24,000 | $0 | $0 | $0 | $5,275 | $0 | $10,604 | $0 | $167,903 | $0 | $0 | $0 |
| Mark Carlson | ||||||||||||||
| Sr Mgr Bus Dev & Outreach | $117,103 | $0 | $16,560 | $0 | $0 | $0 | $6,380 | $0 | $10,495 | $0 | $150,538 | $0 | $0 | $0 |
| Larry Wolk MD | ||||||||||||||
| Former CEO | $130,209 | $0 | $35,000 | $0 | $0 | $0 | $6,544 | $0 | $8,453 | $0 | $180,206 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule J, Part II | FormAndLineReferenceDesc |
| Explanation | Larry Wolk resigned effective September 13, 2013. Compensation for 2013 includes time worked from January - September 13, 2013. Upon his departure, Larry become a member of the Board of Directors. In 2014, he became the Board Secretary, an unpaid position. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 was issued to the Finance Committee for their review, then emailed to the other board members prior to filing. |
| Form 990, Part VI, Section B, line 12c | All directors and board members complete conflict of interest disclosure forms annually which are reviewed by the Executive Committee. The first agenda item for each board meeting is conflict of interest disclosures. Board members note any items for which they believe there might be a potential conflict so that it is disclosed for the upcoming discussion. |
| Form 990, Part VI, Section B, line 15 | CORHIO uses Mountain States Employer Council salary survey data to establish Executive Director and key employee compensation. |
| Form 990, Part VI, Section C, line 19 | CORHIO's governing documents are available to interested parties who request copies of these documents in writing or in person. |
| Form 990, Part IX, line 11g | Contract to hire: Program service expenses 13,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,500. Accounting and Audit: Program service expenses 0. Management and general expenses 28,892. Fundraising expenses 0. Total expenses 28,892. Contractor fees: Program service expenses 48,459. Management and general expenses 143,351. Fundraising expenses 0. Total expenses 191,810. Outsourced Staffing: Program service expenses 46,098. Management and general expenses 10,497. Fundraising expenses 0. Total expenses 56,595. LTPAC Contractors: Program service expenses 744,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 744,450. Program contractors: Program service expenses 195,303. Management and general expenses 0. Fundraising expenses 0. Total expenses 195,303. |
| Form 990, Part XI, Line 2c | The audit committee meets annually with the outside auditor to review the results of the audit. An executive meeting without staff present is held at that time. There has been no change in the process of oversight of the audit from the prior year. |
Comments