2014-12-10T07:53:58-06:00 2014-08-31 420714325 MCGLADREY LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2013-09-01 520886491 SOCIETY OF HEALTH AND PHYSICAL EDUCATORS SOCI 7034763400 1900 ASSOCIATION DR RESTON VA 201919537 E PAUL ROETERT CEO 7034763400 2014-12-09 1 YONG ZHANG CPA P01249785 7033366400 2013 2015-11-30 17:44:51Z SHAPE AMERICA E PAUL ROETERT 1900 ASSOCIATION DR RESTON VA 201919537 13893246 0 X WWW.SHAPEAMERICA.ORG X 1969 DC EDUCATIONAL ASSOCIATION WHOSE MISSION IS TO PROMOTE AND SUPPORT LEADERSHIP, RESEARCH, EDUCATION, AND BEST PRACTICES IN THE PROFESSIONS THAT SUPPORT CREATIVE, HEALTHY, AND ACTIVE LIFESTYLES. 11 11 80 20000 32855 0 5816494 5450981 2248703 1894354 149760 292889 858098 901720 9073055 8539944 102158 90913 0 0 4440615 4339736 0 0 257892 3929221 4392453 8471994 8823102 601061 -283158 13160867 10443261 7752355 3959634 5408512 6483627 X TO PROMOTE AND SUPPORT LEADERSHIP, RESEARCH, EDUCATION, AND BEST PRACTICES IN THE PROFESSIONS THAT SUPPORT CREATIVE, HEALTHY, AND ACTIVE LIFESTYLES; INCLUDING HEALTH EDUCATION, PHYSICAL EDUCATION, RECREATION EDUCATION, AND DANCE EDUCATION. 0 0 1548603 26690 16869 PUBLIC EDUCATION PROGRAMS-JOINT PROJECTS WITH THE AMERICAN HEART ASSOCIATION (JUMP ROPE FOR HEART AND HOOPS FOR HEART) PROVIDING SCHOOL CHILDREN WITH LEARNING OPPORTUNITIES REGARDING THE BENEFITS OF A HEART HEALTHY AND PHYSICAL ACTIVE LIFESTYLE; AND THE IMPORTANCE OF VOLUNTEER WORK. LET'S MOVE! ACTIVE SCHOOLS IS A PHYSICAL ACTIVITY AND PHYSICAL EDUCATION SOLUTION TO ENSURE 60 MINUTES OF PHYSICAL ACTIVITY IS THE NEW NORM FOR SCHOOLS. 10,704 SCHOOLS SIGNED UP FOR LET'S MOVE! ACTIVE SCHOOLS DURING THE YEAR AND FUNDING WAS PROVIDED FOR MORE THAN 1,000 CHAMPIONS TO BE TRAINED THROUGH THE PHYSICAL ACTIVITY LEADER LEARNING SYSTEM. THE PRESIDENTIAL YOUTH FITNESS PROGRAM PROVIDES A MODEL FOR FITNESS EDUCATION THAT INCLUDES A HEALTH-RELATED FITNESS ASSESSMENT, AS WELL AS EDUCATIONAL AND MOTIVATIONAL TOOLS, TO SUPPORT TEACHERS AND EMPOWER STUDENTS TO ADOPT AN ACTIVE LIFESTYLE. THE PROGRAM FUNDED 1,010 SCHOOLS AND TRAINED 495 TEACHERS, VIRTUALLY; AND 478 PHYSICAL EDUCATORS VIA IN-PERSON TRAINING. 1380956 3950 MEMBERSHIP PROGRAMS-INCLUDING VARIOUS PROGRAMS TO ENHANCE MEMBER AND NON-MEMBER PROFESSIONALS IN PHYSICAL EDUCATION, SCHOOL BASED HEALTH EDUCATION, AND PHYSICAL ACTIVITY. MAJOR ACTIVITIES INCLUDE MEMBERSHIP SERVICES, AFFILIATE SERVICES, MEMBER COMMUNICATIONS (NEWSLETTERS, WEB COMMUNICATIONS, SOCIAL MEDIA COMMUNICATIONS, ETC.) PROVIDING THE LATEST NEWS AFFECTING THE DISCPLINES WE SERVE; CONNECTION TO THE PROFESSIONAL COMMUNITY OF EXPERTS AND PRACTIONERS; AND MEMBER DIRECTED MARKETING. 1166920 1463686 NATIONAL CONVENTION-PROVIDE CONTINUING EDUCATION AND NETWORKING OPPORTUNITIES TO OVER 4,500 ATTENDEES. ENCOURAGE THE EXCHANGE OF DIVERSE OPINIONS, PROVIDE OPPORTUNITIES TO REVIEW THE LATEST EQUIPMENT AND RESOURCE TOOLS AVAILABLE TO THE PROFESSIONS WE SERVE. OFFERING OVER 700 PROGRAMS AND EVENTS, THE CONVENTION PROVIDES THE OPPORTUNITY TO CONNECT WITH OTHER PROFESSIONALS, ENHANCE SKILLS AND KNOWLEDGE, EXCHANGE EXPERIENCES, AND STRENGTHEN THE PROFESSION. PROGRAM OFFERINGS STRENGTHEN THE SKILLS OF VETERANS AND FUTURE PROFESSIONALS ALIKE; AS WELL AS PROVIDING CONTINUINGEDUCATION CREDITS. 266737 15150 PUBLIC RELATIONS AND OUTREACH: ADVOCATE FOR EFFECTIVE PHYSICAL EDUCATION AND SCHOOL HEALTH EDUCATION PROGRAMS AND POLICIES. 328140 23975 GOVERNMENT GRANTS: VARIOUS DISCIPLINE RELATED GOVERNMENT GRANTS. 388438 367818 OTHER PROFESSIONAL EDUCATION TRAINING EVENTS: SCHOLARLY PRESENTATIONS, STUDENT & OTHER LEADERSHIP TRAINING, AND OTHER PROFESSIONAL EDUCATION PROGRAMS INCLUDE ONGOING PROFESSIONAL DEVELOPMENT AND CONTINUING EDUCATION THROUGH CONFERENCES, SEMINARS, WORKSHOPS, AND WEBINARS; PROVIDING INFORMATION AND PROGRAMING FOR ADMINISTRATORS AND TEACHERS REGARDING EQUITY ISSUES IN SPORTS; PROVIDE NETWORKING OPPORTUNITIES TO DEVELOP EDUCATIONAL SKILLS; PROVIDE LEADERSHIP DEVELOPMENT TRAINING TO ENHANCE THE PROFESSION. 437740 315667 PUBLICATIONS AND ONLINE COURSES: PROFESSIONAL EDUCATION PUBLICATIONS AND ONLINE COURSES PROVIDING PROFESSIONAL DEVELOPMENT, CONTINUING EDUCATION, DISSEMINATION OF NATIONAL STANDARDS; INFORMATION AND PROGRAMING FOR ADMINISTRATORS AND TEACHERS , BEST PRACTICES, AND PROFESSIONAL PREPARATION FOR TEACHER EDUCATORS IN THE FIELDS OF PHYSICAL EDUCATION, SCHOOL BASED HEALTH EDUCATION, SPORT, AND PHYSICAL ACTIVITY. 432374 15253 PERIODICALS: PERIODICALS-THE VARIOUS PERIODICALS OF THE ORGANIZATION ADDRESS THE NEEDS OF HEALTH EDUCATORS; PROVIDE THE LATEST RESEARCH FINDINGS ON EXERCISE AND SPORT; AND PROVIDE PRACTICAL INFORMATION AND IDEAS THAT WORK FOR SPORT AND PHYSICAL EDUCATORS OF ALL LEVELS. THE PERIODICALS INCLUDE THE AMERICAN JOURNAL OF HEALTH EDUCATION; THE JOURNAL OF PHYSICAL EDUCATION, RECREATION & DANCE; STRATEGIES: A JOURNAL FOR PHYSICAL AND SPORT EDUCATORS; AND RESEARCH QUARTERLY FOR EXERCISE AND SPORT. THE JOURNALS INCLUDE PEER REVIEWED ARTICLES AND HAVE A CIRCULATION IN EXCESS OF 21,000; OFFERING THE MOST UP-TO-DATE INFORMATION IN SUCH DIVERSE AREAS AS TEACHING, CURRICULUM, ASSESSMENT, ADMINISTRATION, COACHING, FITNESS, PROFESSIONAL PREPARATION, RESEARCH IN THE ART AND SCIENCE OF HUMAN MOVEMENT STUDIES, MULTIDISCIPLINARY READINGS IN RESEARCH, PROGRAM EVALUATION, AND HEALTH TOPICS. 1056774 1998 25389 PROGRAM QUALITY: VARIOUS PROGRAMS TO ENHANCE MEMBER AND NON-MEMBER PROFESSIONALS IN THE DISCIPLINES WE SERVE INCLUDING DEVELOPMENT AND DISSEMINATION OF BEST PRACTICES AND NATIONAL STANDARDS FOR PHYSICAL EDUCATION, SCHOOL BASED HEALTH EDUCATION, AND PHYSICAL ACTIVITY; FACILITATING PROFESSIONAL PROGRAM ADVISORY GROUPS; AND PROFESSIONAL PROGRAM DEVELOPMENT AND EVALUATION. 311848 23100 1389 RESEARCH, GRANTS, AND AWARDS PROGRAMS COMMUNICATING THE RELEVANCE OF RESEARCH TO THE PRACTIONER AND THE PUBLIC, GRANT FUNDING FOR EXPLORATION OF CRITICAL ISSUES IN THE HEALTH AND PHYSICAL EDUCATION FIELDS, AND TO DISSEMINATE SUCH RESEARCH FINDINGS ; AND AWARDS FOR OUTSTANDING SERVICE TO ONE OR MORE OF THE PROFESSIONS SERVED AND VARIOUS OTHER ACHIEVEMENT AWARDS. 157047 ALLOCATIONS TO DISTRICT AND STATE AFFILIATED ORGANIZATIONS TO ASSIST IN FURTHERANCE OF THEIR PROGRAMS. 3379098 64223 725516 7475577 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 123 0 1 80 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK AR CA CT GA IL KY MD MA MI MN MS NH NJ NM NY NC OR PA SC TN UT VA WI X LAURA MYERS 7034763400 1900 ASSOCIATION DR RESTON VA 20191 DOLLY D LAMBDIN PRESIDENT 20.00 X X 0 0 0 GALE A WIEDOW PAST PRESIDENT 20.00 X X 0 0 0 STEPHEN C JEFFERIES PRESIDENT-ELECT 20.00 X X 0 0 0 MARYBELL AVERY GOVERNOR 5.00 X 0 0 0 FRANCES E CLELAND GOVERNOR 5.00 X 700 0 0 RENEE COLLERAN GOVERNOR 5.00 X 0 0 0 DENNIS DOCHEFF GOVERNOR 5.00 X 0 0 0 NEIL J DOUGHERTY GOVERNOR 5.00 X 726 0 0 LYNN V JOHNSON GOVERNOR 5.00 X 0 0 0 ANNE M STEWART GOVERNOR 5.00 X 0 0 0 MILTON R WILDER GOVERNOR 5.00 X 0 0 0 E PAUL ROETERT CEO 60.00 X 264649 0 19632 LAURA L MYERS VP BUSINESS & FIN 55.00 X 145708 0 16044 GEOFFREY B BREHM DIRECTOR OF IT 50.00 X 108544 0 14184 CASSANDRA L ISIDRO DIRECTOR OF DEVELOPMENT 50.00 X 103540 0 8751 JENNIFER J JONES DIRECTOR OF MARKETING 50.00 X 100916 0 13262 724783 0 71873 5 0 1 0 TAYLOR & FRANCIS PO BOX 416566 BOSTON MA 022416566 PUBLISHING 201057 DIRECTIVITY 13504 RUSSET LEAF LANE SAN DIEGO CA 92129 MARKETING SERVICES 151771 FREEMAN AV SOLUTIONS 2616 COMMERCE PARK DR ORLANDO FL 32819 AUDIO-VISUAL SERVICES 133902 BOLDER LEARNING 5693 CASCADE PLACE CASCADE CO 80303 CONSULTING 113000 EXPERIENT PO BOX 932320 CLEVELAND OH 44193 CONV/MEETING SVCS 100703 6 1410576 328140 3712265 5450981 CONVENTIONS 611430 1463686 1444931 18755 OTHER TRAINING EVENTS 611430 367818 364943 2875 OTHER PROGRAM REVENUE 900099 47597 47597 PERIODICALS 541800 15253 4028 11225 1894354 166760 166760 631956 631956 21780 37621 -15841 -15841 -15841 5360153 5234024 126129 126129 126129 315667 81657 234010 234010 OTHER INCOME 900099 51595 51595 51595 8539944 2095509 32855 960599 34973 34973 55940 55940 446033 286963 143692 15378 3147946 2035168 1002804 109974 86942 46880 40062 388295 263237 101939 23119 270520 184482 77055 8983 109821 3514 106307 73210 16000 57210 15750 15750 72601 72601 816905 670266 141284 5355 49754 42993 6761 667939 338916 323095 5928 142055 82374 59632 49 12006 12006 120742 1000 119742 670683 579241 89506 1936 119592 119325 267 24541 95 24446 157047 157047 261155 9167 251988 48486 6102 42384 PRINTING & PRODUCTION 776456 653086 123370 HONORARIUMS 114866 114866 EXPENSE ALLOCATIONS 0 1603245 -1688040 84795 RENTAL EXP ON LINE 6B -37261 -37261 176105 142941 30789 2375 8823102 7475577 1089633 257892 4746884 1037480 1256157 170790 1228010 122223 57618 276192 207562 5017371 3955468 1145046 1061903 5436750 6844519 6825 6169 13160867 10443261 2782367 866211 3253433 1023653 681592 43227 1000000 2000000 34963 26543 7752355 3959634 X 3613376 4468720 1183953 1403624 611183 611283 5408512 6483627 13160867 10443261 X -283158 482798 875475 X X 0 1 X 1 0 X 7787277 10063850 7943884 5816494 5450981 37062486 3093221 3370911 1814540 2538033 2177166 12993871 10880498 13434761 9758424 8354527 7628147 50056357 0 0 0 50056357 310667 322177 347201 722713 798716 2501474 310667 322177 347201 722713 798716 2501474 104592 109603 1435281 53987 51595 1755058 11295757 13866541 11540906 9131227 8478458 54312889 0.92160 0.92410 0.04610 0.04440 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2009 AMOUNT: $ 104,592. 2010 AMOUNT: $ 109,603. 2011 AMOUNT: $ 76,134. 2012 AMOUNT: $ 53,987. 2013 AMOUNT: $ 51,595. INSURANCE PROCEEDS FROM CONVENTION CANCELLATION - 2011 AMOUNT: $ 1,359,147. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2762 16573 19335 8923045 8942380 597119 149280 0 0 835881 707461 582311 597119 2722772 4084158 33952 33195 19955 19335 106437 208970 176865 145578 149280 680693 1021040 10012 2640 4561 2762 19975 0 1 X 636863 100 59937 10925 685975 626552 600 25842 16131 636863 481478 156235 146 11307 626552 678054 11791 61096 269463 481478 681857 13178 23719 40700 678054 0.89110 0.10890 0 0 157504 157504 2691247 2209605 481642 2168620 1745863 422757 1061903 CAPITAL LEASE PAYABLE 26543 26543 X 9944894 482798 994753 1477551 8467343 72601 72601 8539944 8869779 119278 119278 8750501 72601 72601 8823102 PART IV, LINE 2B: CUSTODIAN ACCOUNT HELD FOR SOME OF THE UNITS IN THE GROUP EXEMPTION. PART V, LINE 4: ENDOWMENT FUNDS ARE FOR RECOGNITION AWARDS FOR OUTSTANDING RESEARCH OR PERFORMANCE AND SCHOLARSHIPS ARE FOR CONTINUING EDUCATION. PART X, LINE 2: SHAPE AMERICA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, SHAPE AMERICA IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE INTERNAL REVENUE SERVICE AND THE STATE OF VIRGINIA, AS WELL AS PAY CERTAIN OTHER TAXES TO LOCAL JURISDICTIONS. IN ADDITION, THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT SHAPE AMERICA IS NOT A "PRIVATE FOUNDATION." SHAPE AMERICA 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, SHAPE AMERICA 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 ON EXAMINATION BY TAXING AUTHORITIES, BASED ON 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% 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 EVALUATED SHAPE AMERICA'S TAX POSITIONS AND CONCLUDED THAT SHAPE AMERICA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, SHAPE AMERICA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD ON LINE. 10B 81,657. RENTAL EXPENSES ON LINE. 6B 37,621. TRANSFER FROM EASTERN DISTRICT (EIN: 52-1178935) 221,958. TRANSFER FROM SOUTHERN DISTRICT (EIN: 23-7235012) 320,848. TRANSFER FROM CENTRAL DISTRICT (EIN: 52-1178933) 89,825. TRANSFER FROM MIDWEST DISTRICT (EIN: 52-1178936) 43,658. TRANSFER FROM SOUTWEST DISTRICT (EIN: 52-1178938) 116,279. TRANSFER FROM NORTHWEST DISTRICT (EIN: 52-1178940) 82,907. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD ON LINE. 10B 81,657. RENTAL EXPENSES ON LINE. 6B 37,621. 1 LOUISIANA STATE UNIVERSITY 200 HIMES HALL BATON ROUGE LA 70803 726000848 STATE 15000 PROGRAM SUPPORT 1 0 AWARDS/RESEARCH GRANTS/SCHOLARSHIPS/FELLOWSHIPS 98 55940 PART I, LINE 2: GRANTS, AWARDS, SCHOLARSHIPS AND FELLOWSHIPS (GRANTS) ARE AWARDED BASED ON AN ESTABLISHED CRITERIA AND EVALUATION BY A COMMITTEE. RESEARCH GRANTS ARE MADE TO INSTITUTIONS OF HIGHER EDUCATION. RESEARCH GRANTS REQUIRE THE GRANTEE TO PROVIDE PERIODIC REPORTS BACK TO THE ORGANIZATION. ALL GRANTS ARE MADE FOR PROGRAMS ADVANCING THE ORGANIZATION'S EXEMPT PURPOSE. GRANTS ARE AWARDED ON AN OBJECTIVE AND NONDISCRIMINATORY BASIS FOLLOWING AN APPROVED PROCEDURE. X X X X 0 0 0 0 0 0 0 0 0 E PAUL ROETERT CEO 264649 0 0 0 0 0 10881 0 8751 0 284281 0 0 0 LAURA L MYERS VP BUSINESS & FIN 145708 0 0 0 0 0 7293 0 8751 0 161752 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO TYPES OF MEMBERSHIP: PROFESSIONAL MEMBERSHIP AND STUDENT MEMBERSHIP. THE ORGANIZATION HAS 16,194 MEMBERS AS OF 8/31/14. FORM 990, PART VI, SECTION A, LINE 7A THE DELEGATE ASSEMBLY THAT IS COMPRISED OF MEMBERS CAN ELECT ONE OR MORE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ARTICLES OF INCORPORATION CHANGES ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP AND BYLAWS CHANGES ARE SUBJECT TO APPROVAL OF DELEGATE ASSEMBLY. FORM 990, PART VI, SECTION B, LINE 11 COPY IS REVIEWED BY THE BOARD OF GOVERNORS AND AUDIT COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY AND A COMPLIANCE WITH CONFLICT OF INTEREST DISCLOSURE FORM IS DISTRIBUTED TO ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ON AN ANNUAL BASIS. THE DISCLOSURE FORM IS REQUIRED TO BE COMPLETED, SIGNED, AND RETURNED TO THE ORGANIZATION; AND IS MONITORED FOR RECEIPT AND COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY AN INDEPENDENT COMMITTEE USING COMPARABLITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. OTHER OFFICERS AND KEY EMPLOYEES COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY INDEPENDENT PERSONS USING COMPARABLITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, ORGANIZATIONAL DOCUMENTS AND COI POLICY AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST. FORM 990, PART XI, LINE 9: TRANSFER FROM EASTERN DISTRICT (EIN: 52-1178935) 221,958. TRANSFER FROM SOUTHERN DISTRICT (EIN: 23-7235012) 320,848. TRANSFER FROM CENTRAL DISTRICT (EIN: 52-1178933) 89,825. TRANSFER FROM MIDWEST DISTRICT (EIN: 52-1178936) 43,658. TRANSFER FROM SOUTWEST DISTRICT (EIN: 52-1178938) 116,279. TRANSFER FROM NORTHWEST DISTRICT (EIN: 52-1178940) 82,907. FORM 990, PART XII, LINE 1 THE FINANCIAL STATEMENTS ARE PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING WHEREBY REVENUE IS RECOGNIZED WHEN EARNED AND EXPENSES ARE RECOGNIZED WHEN INCURRED. PRIOR YEARS HAD THE EXCEPTION OF THE RECORDING OF THE POSTRETIREMENT BENEFIT LIABILITY, WHICH WAS ELIMINATED BY BOARD ACTION ON SEPTEMBER 1, 2013. 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.