2014-07-25T12:23:18-05:00 2013-12-31 420714325 MCGLADREY LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2013-01-01 133843435 FRIENDS OF THE WORLD FOOD PROGRAM INC FRIE 2026273732 1725 I STREET NW NO 510 WASHINGTON DC 20006 RICHARD LEACH PRESIDENT/CEO 2026273732 2014-07-25 1 YONG ZHANG CPA P01249785 7033366400 2013 2015-11-30 17:44:51Z WORLD FOOD PROGRAM USA RICHARD LEACH 1725 I STREET NW NO 510 WASHINGTON DC 20006 23553213 0 X HTTP://WWW.WFPUSA.ORG X 1995 DE BUILD SUPPORT IN THE US FOR THE WORLD FOOD PROGRAM AND THE OVERALL EFFORT TO ADDRESS GLOBAL HUNGER. 14 13 29 100 0 0 24435947 22569157 0 0 5300 52897 -45742 -178318 24395505 22443736 19994124 18979061 0 0 1838016 2311405 0 0 2079279 2218259 2399003 24050399 23689469 345106 -1245733 19199070 21501837 13402180 16955273 5796890 4546564 WFP USA IS A NONPROFIT ORGANIZATION THAT BUILDS SUPPORT IN THE US TO END GLOBAL HUNGER. IT ENGAGES INDIVIDUALS AND ORGANIZATIONS, SHAPES PUBLIC POLICY AND GENERATES RESOURCES FOR THE UNITED NATIONS WORLD FOOD PROGRAM AND OTHER HUNGER RELIEF EFFORTS. 0 0 19245831 18979061 GRANTS: IN 2013, GRANTS FROM THE WORLD FOOD PROGRAM USA (WFP USA) HELPED THE UN WORLD FOOD PROGRAM (UNWFP) PROVIDE FOOD TO PEOPLE SUFFERING FROM HUNGER IN THE WORLD'S POOREST COUNTRIES, INCLUDING THOUSANDS OF CHILDREN IN SCHOOL MEAL PROGRAMS AS WELL AS THOSE AFFECTED BY NATURAL DISASTERS AND CONFLICT. FOR THE YEAR ENDED DECEMBER 31, 2013, WFP USA, DONATED $18,979,061 TO THE UN WORLD FOOD PROGRAM. 1290454 COMMUNICATIONS AND OUTREACH: THE COMMUNICATIONS DEPARTMENT AT WFP USA SUPPORTS THE ORGANIZATION'S POLICY, FUNDRAISING AND OUTREACH GOALS BY RAISING AWARENESS ABOUT GLOBAL HUNGER SOLUTIONS. 622668 PUBLIC POLICY PROGRAM: WFP USA EDUCATES MEMBERS OF THE CONGRESS, THE ADMINISTRATION AND OTHER OFFICIALS ABOUT INTERNATIONAL HUNGER ISSUES AND SPECIFIC POLICIES THAT COULD IMPROVE U.S GOVERNMENT EFFORTS TO ADDRESS GLOBAL HUNGER. WFP USA ALSO ADVOCATES FOR SUFFICIENT FUNDING TO ENSURE THAT THE U.S. GOVERNMENT CONTINUES TO PROVIDE GLOBAL LEADERSHIP IN REACHING PEOPLE IN NEED AROUND THE WORLD. TO BUILD STRONG SUPPORT FOR U.S. LEADERSHIP IN ADDRESSING GLOBAL HUNGER, WFP USA COLLABORATES WITH AND MOBILIZES OPINION LEADERS, BUSINESSES, GRASSROOTS NETWORK, NONPROFITS, COALITIONS AND OTHERS. 21158953 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 34 0 1 29 1 0 0 0 0 0 1 1 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT FL GA HI IL KS KY MA MD ME MI MS MN NC ND NJ NH NM NY OH OK OR PA RI SC TN UT VA WA WI WV DC X X X RICHARD LEACH 2026273732 1725 I ST NW SUITE 510 WASHINGTON DC 20006 HUNTER BIDEN CHAIRMAN 4.00 X X 0 0 0 BONNIE RAQUET VICE CHAIRMAN 1.00 X X 0 0 0 SAMUEL SANDY BERGER SECRETARY/TREASURER 1.00 X X 0 0 0 BARBARA BELMONT DIRECTOR 1.00 X 0 0 0 JONATHAN BLUM DIRECTOR 1.00 X 0 0 0 HON ROBERT DOLE DIRECTOR 1.00 X 0 0 0 DR MARSHA DUBROW DIRECTOR 1.00 X 0 0 0 HON DANIEL GLICKMAN DIRECTOR 1.00 X 0 0 0 MATTHEW HARRINGTON DIRECTOR 1.00 X 0 0 0 MARSHALL MATZ DIRECTOR 1.00 X 0 0 0 DAVID NOVAK DIRECTOR 1.00 X 0 0 0 RANDY RUSSELL DIRECTOR 1.00 X 0 0 0 CARL STERN DIRECTOR 1.00 X 0 0 0 RICHARD LEACH PRESIDENT & CEO 40.00 X X 286397 0 18948 MEIGHAN STONE VP FOR COMM. & SPECIAL PROJECTS 40.00 X 155045 0 19568 MARIANNE BERNER VP FOR DEVELOPMENT 40.00 X 108526 0 817 SHANNON HISKEY VP FOR OPERATIONS 40.00 X 130926 0 12701 ALMA JANE SHEPARD VP FOR DEVELOPMENT 40.00 X 147660 0 7390 828554 0 59424 5 0 1 0 MINDSET DIRECT 1700 N JEFFERSON STREET ARLINGTON VA 22205 CONSULTING 109084 1 190250 22378907 22569157 42386 42386 105858 202083 -96225 -96225 -96225 835812 825301 10511 10511 10511 0 190250 82093 -82093 -82093 22443736 0 0 -125421 153737 153737 18825324 18825324 304948 115235 54592 135121 1719170 646605 321823 750742 23488 9502 1307 12679 119331 48277 6638 64416 144468 54417 27543 62508 154295 58310 23191 72794 178611 67500 26845 84266 982327 599058 32414 350855 210123 84673 26171 99279 242780 80817 12177 149786 554461 215248 88588 250625 140468 74556 10696 55216 79605 68846 2719 8040 431 168 68 195 78194 30356 12493 35345 15996 6210 2556 7230 DUES & MEMBERSHIP 21523 7799 1366 12358 STAFF DEVELOPMENT 15783 8984 762 6037 FUND. EXP ON LINE 8B -82093 -82093 RENTAL EXP. ON LINE 6B -202083 -202083 8582 3331 1371 3880 23689469 21158953 451237 2079279 338 434 8405054 17377807 9310375 2615953 45036 47879 608913 160252 441084 448661 982741 996661 14442 14442 19199070 21501837 348942 210371 12058292 15508265 24357 544113 571368 450833 640912 13402180 16955273 X 4208483 2965537 1588407 1581027 5796890 4546564 19199070 21501837 -1245733 -4593 0 X X 0 1 X 1 0 X 19554403 39799869 39724498 24435947 22569157 146083874 19554403 39799869 39724498 24435947 22569157 146083874 29046382 117037492 66764 29818 43776 21279 148244 309881 2296 2296 146396051 0.79950 0.79870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84903 39360 124263 23849382 23973645 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 128039 78415 75398 124263 406115 250000 250000 250000 250000 1000000 1500000 32265 36404 53524 84903 207096 0 1 X 968826 968826 968826 968826 968826 968826 968826 968826 950102 18724 968826 1.00000 0 0 294956 41555 253401 151184 50980 100204 162773 67717 95056 448661 DEFERRED LEASE BENEFIT 633258 CAPITAL LEASE OBLIGATION 7654 640912 X 22723319 -4593 284176 279583 22443736 0 22443736 23973645 284176 284176 23689469 0 23689469 PART IV, LINE 2B: THE PURPOSE OF THE FUND SHALL BE TO MAKE GRANTS TO SUPPORT EDUCATION AND EDUCATIONAL OPPORTUNITIES FOR NEEDY AND WORTHY GIRLS AND WOMEN IN DEVELOPING NATIONS. CATHERINE BERTINI SHALL SERVE AS ADVISOR TO THE FUND. SHE SHALL MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS OF WFP USA. THE BOARD OF WFP USA SHALL CONSIDER SUCH RECOMMENDATIONS AND, IN ITS SOLE DISCRETION, SHALL MAKE SUCH DECISIONS AS THE BOARD DEEMS APPROPRIATE. THE BOARD (OR ITS DESIGNATED FINANCIAL ADVISOR) SHALL MAKE DECISIONS AS TO INVESTMENT OF THE FUND. PART V, LINE 4: THE BOARD OF DIRECTORS OF WFP USA ADOPTED A RESERVE POLICY THAT REQUIRES THE ORGANIZATION TO MAINTAIN UNRESTRICTED NET ASSETS IN AN AMOUNT EQUAL TO AT LEAST SIX (6) MONTHS OF ITS OPERATING BUDGET. THIS RESERVE IS ADJUSTED ANNUALLY TO TAKE INTO ACCOUNT CHANGES IN THE OPERATING BUDGET. PART X, LINE 2: WFP USA HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, WFP USA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED WFP USA'S TAX POSITIONS AND HAS CONCLUDED THAT WFP USA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WFP USA WOULD BE LIABLE FOR INCOME TAXES IN THE U.S. FEDERAL JURISDICTION. GENERALLY, WFP USA IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED ON PART VIII LINE 8B 82,093. RENTAL EXPENSES REPORTED ON PART VIII LINE 6B 202,083. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED ON PART VIII LINE 8B 82,093. RENTAL EXPENSES REPORTED ON PART VIII LINE 6B 202,083. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM GRANTS TO UNWFP 1612194 EAST ASIA AND THE PACIFIC 0 0 PROGRAM GRANTS TO UNWFP 7369400 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM GRANTS TO UNWFP 474947 SOUTH AMERICA 0 0 PROGRAM GRANTS TO UNWFP 2259954 SUB-SAHARAN AFRICA 0 0 PROGRAM GRANTS TO UNWFP 7108829 0 0 0 0 0 0 18825324 0 18825324 CENTRAL AMERICA AND THE CARIBBEAN ASSIST IN HUNGER RELATED ISSUES 1612194 WIRE TRANSFER EAST ASIA AND THE PACIFIC ASSIST IN HUNGER RELATED ISSUES 7369400 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA ASSIST IN HUNGER RELATED ISSUES 474947 WIRE TRANSFER SOUTH AMERICA ASSIST IN HUNGER RELATED ISSUES 2259954 WIRE TRANSFER SUB-SAHARAN AFRICA ASSIST IN HUNGER RELATED ISSUES 7108829 WIRE TRANSFER 1 0 0 0 0 0 0 1 PART I, LINE 2: WFP USA MONITORS GRANTS MADE BY IT TO UNWFP THROUGH THE REVIEW OF NARRATIVE AND FINANCIAL REPORTS PROVIDED TO IT BY THE UNWFP. SUCH REPORTS ARE PROVIDED BOTH BY THE HEADQUARTERS OFFICE (LOCATED IN ROME) OF UNWFP AND BY THE COUNTRY FIELD OFFICES OF THE UNWFP. THESE REPORTS DESCRIBE HOW THE GRANTED FUNDS WERE SPENT, ACTIVITIES CONDUCTED, PROGRESS ACHIEVED, AND GOALS TO BE MET. IN ADDITION TO SUCH REPORTS, THE WEB SITE OF UNWFP PROVIDES DETAILED INFORMATION IN REGARD TO ITS GLOBAL HUNGER RELIEF ACTIVITIES, INCLUDING THE DISCLOSURE OF FUNDS SPENT ON A PER COUNTRY BASIS AND THE PROJECTED RESULTS AND IMPACT IN EACH SUCH COUNTRY WHERE HUNGER RELIEF EFFORTS ARE CONDUCTED BY UNWFP AND ITS PARTNERS. SCHEDULE F, PART I AND II: RESOURCES EXPENDED ARE USED FOR FOOD ASSISTANCE NEEDS PRIMARILY IN AFRICA, ASIA, CENTRAL AND SOUTH AMERICA. SCHEDULE F, PART IV, LINE 6: THE ORGANIZATION HAS FILED FORM 5713 UNDER SEPARATE COVER TO THE IRS. THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 990-T. AWARD CEREMONY 190250 190250 82093 190250 190250 82093 82093 -82093 1 AFGHAN FRIENDS NETWORK PO BOX 170368 SAN FRANCISCO CA 94117 651275552 501(C)(3) 19200 GRANTS TO SUPORT GIRLS EDUCATION CARE INC PO BOX 7039 MERRIFIELD VA 22116 131685039 501(C)(3) 18387 GRANTS FOR FOOD ASSISTANCE PROGRAM GIRLS EDUCATION COLLABORATIVE PO BOX 2191 BUFFALO NY 14231 611578303 501(C)(3) 20000 GRANTS TO SUPPORT GIRLS EDUCATION GLOBAL CHILD NUTRITION FOUNDATION 120 WATERFRONT STREET SUITE 300 NATIONAL HARBOR MD 20745 205094658 501(C)(3) 10000 GRANTS TO SUPPORT HUNGER ALLEVIATION ACTIVITIES THE CONGRESSIONAL HUNGER CENTER 400 NORTH CAPITOL ST NW WASHINGTON DC 20001 521842738 501(C)(3) 10000 GRANTS TO SUPPORT HUNGER ALLEVIATION ACTIVITIES THE GLOBAL POVERTY PROJECT 96 MORTON STREET 4TH FLOOR NEW YORK NY 10014 421772557 501(C)(3) 50000 GRANTS TO SUPPORT HUNGER ALLEVIATION ACTIVITIES USHAHIDI INC 12472 LAKE UNDERHILL ROAD NO 330 ORLANDO FL 32828 262652079 501(C)(3) 13150 GRANTS FOR FOOD ASSISTANCE PROGRAM 7 0 PART I, LINE 2: WFP USA MONITORS FUNDS GRANTED DOMESTICALLY BY REQUIRING THAT GRANTEES PROVIDE AN OFFICIAL ACKNOWLEDGEMENT OUTLINING KEY ELEMENTS OF THE GRANT, INCLUDING AMOUNT, DESIGNATION AND DATE. ADDITIONALLY GRANTEES MAY BE REQUIRED TO SUBMIT A FINAL REPORT ON WHEN AND HOW FUNDS WERE USED, ACTIVITIES AND RESULTS ACHIEVED AS WELL AS IMPACT ON BENEFICIARIES / COMMUNITIES. X X X 0 0 0 0 0 0 0 0 0 RICHARD LEACH PRESIDENT & CEO 286000 0 0 0 397 0 0 0 18948 0 305345 0 0 0 MEIGHAN STONE VP FOR COMM. & SPECIAL PROJECTS 154926 0 0 0 119 0 0 0 19568 0 174613 0 0 0 ALMA JANE SHEPARD VP FOR DEVELOPMENT 147660 0 0 0 0 0 0 0 7390 0 155050 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS COMPLETED ANNUALLY AND COPIES ARE PROVIDED TO THE ENTIRE GOVERNING BOARD AS WELL AS TO THE PRESIDENT/CEO OF THE ORGANIZATION. THE PRESIDENT/CEO REVIEWS THE FORM 990 WITH THE AUDIT COMMITTEE AND CHIEF FINANCIAL OFFICER. AMONG THE AREAS THE EXECUTIVE COMMITTEE EXPLORES ARE THE NON-PROFIT GOVERNANCE PROCEDURES AND THE EXECUTIVE COMPENSATION. THE EXECUTIVE COMMITTEE DOES HOLD A BOARD MEETING TO REVIEW POLICIES ALREADY IN PLACE FOR EXAMPLE THE CONFLICT OF INTEREST, EXECUTIVE COMPENSATION AND WHISTLEBLOWER. AFTER THOROUGH REVIEW BY THE EXECUTIVE COMMITTEE, AND AUDIT COMMITTEE CHAIRMAN, AND ONCE THE PRESIDENT/CEO IS IN AGREEMENT WITH THE EXECUTIVE COMMITTEE, AUDIT COMMITTEE CHAIR, AND THE CHIEF FINANCIAL OFFICER ON THE FINISHED 990, IT IS THEN SIGNED BY THE PRESIDENT/CEO, DATED AND SUBMITTED BY THE FILING DEADLINE. A COPY OF THE APPROVED FORM 990 IS PROVIDED TO ALL OF THE OFFICERS AND BOARD MEMBERS BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C WFP USA HAS SET FORTH A PROCEDURE TO RESOLVE CONFLICTS OF INTEREST AS THEY MAY ARISE AS OUTLINED IN OUR CONFLICT OF INTEREST POLICY. EVERY NEW OFFICER OR DIRECTOR IS ADVISED ON THIS POLICY AND ACKNOWLEDGES THAT HE OR SHE UNDERSTANDS THE POLICY. A CONFLICT OF INTEREST DISCLOSURE STATEMENT IS FURNISHED ANNUALLY TO EACH OFFICER AND DIRECTOR WHICH AFFIRMS THAT THE BOARD MEMBER: 1. HAS RECEIVED A COPY OF THE POLICY, 2. HAS READ AND UNDERSTANDS THE POLICY, 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THE CORPORATION IS A CHARITABLE ORGANIZATION, THAT TO MAINTAIN FEDERAL TAX EXEMPTION STATUS UNDER INTERNAL REVENUE CODE 501(C)(3), THE CORPORATION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS TAX-EXEMPT PURPOSES AND THE CORPORATION'S DIRECTORS, OFFICERS, AND BOARD MEMBERS ARE RESPONSIBLE FOR ENSURING THE CORPORATION IS FAITHFUL TO ITS CHARITABLE MISSION. AT THE TIME OF TERM, EVERY BOARD MEMBER OF THE ORGANIZATION SIGNS "ACKNOWLEDGEMENT OF CONFLICT OF INTEREST STATEMENT" THAT ACKNOWLEDGES THAT THEY HAVE READ AND UNDERSTAND WHAT IS REQUIRED OF THEM AS PERTAINS TO THE CONFLICT OF INTEREST. THE PROVISION OF THE POLICY WHICH PERTAIN TO A DUTY TO DISCLOSE A CONFLICT OF INTEREST ALSO APPLIES TO ALL BOARD MEMBERS OF THE CORPORATION. FOR THIS PURPOSE, EACH REFERENCE TO "OFFICER" IN THE POLICY IS DEEMED TO REFER ALSO TO "BOARD MEMBER". FORM 990, PART VI, SECTION B, LINE 15 GENERAL PROCEDURES THE PRESIDENT/CEO IS GIVEN AN ANNUAL PERFORMANCE EVALUATION BY THE EXECUTIVE COMMITTEE MEMBERS ON BEHALF OF THE BOARD OF DIRECTORS AT THE CONCLUSION OF EACH PERFORMANCE PERIOD. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE CHAIRMAN, VICE-CHAIRMAN, SECRETARY/TREASURER & IMMEDIATE PAST CHAIR. AT THAT TIME, THE EXECUTIVE COMMITTEE DETERMINES THE MERIT INCREASE IN TERMS OF BASE SALARY AND BONUS. IN CONJUNCTION WITH THE PRESIDENT/CEO, THEY ALSO ESTABLISH GOALS AND OBJECTIVES FOR THE COMING YEAR. FORM 990, PART VI, SECTION C, LINE 19 WFP USA REDESIGNED ITS WEBSITE AND EXAMINED BEST PRACTICES IMPLEMENTED BY OTHER NGOS TO DETERMINE HOW BEST TO MAKE ITS FINANCIAL INFORMATION AVAILABLE TO THE GENERAL PUBLIC. OUR WEBSITE, INCLUDES A FOOTER AREA IN EVERY SINGLE WEBPAGE FEATURING THE ORGANIZATION'S EXPENDITURE PIE CHART. THIS FOOTER AREA LINKS TO A WEBPAGE WITH DETAILED FINANCIAL INFORMATION, SUCH AS THE LATEST 990 FORM AND LINKS TO REVIEWS BY SEVERAL WATCHDOG AGENCIES, INCLUDING THE BETTER BUSINESS BUREAU'S WISE GIVING ALLIANCE. WFP USA SUPPORTERS CAN ALSO DOWNLOAD THE ORGANIZATION'S 2013 ANNUAL REPORT DIRECTLY FROM OUR WEBSITE. THE CURRENT ANNUAL REPORT CONTAINS A STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2013. THE STATEMENT OF ACTIVITIES INCLUDES COMPARATIVE TOTALS FOR 2012. THE ANNUAL REPORT IS ALSO MAILED EVERY YEAR TO 2,000 STAKEHOLDERS THROUGHOUT THE UNITED STATES, DISTRIBUTED AT VARIOUS EVENTS AND GIVEN TO ANYONE WHO REQUESTS A COPY. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY HAVE BEEN DISCUSSED AT LENGTH INTERNALLY, WITH THE BOARD OF DIRECTORS, SENIOR MANAGEMENT TEAM AND ALL STAFF MEMBERS. THE CONFLICT OF INTEREST POLICY, SPECIFICALLY, IS REVIEWED AND SIGNED BY BOARD AND STAFF MEMBERS. GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS.