2013-08-27T15:55:47-05:00 2012-12-31 420714325 MCGLADREY LLP 8000 TOWERS CRESCENT DR STE 500 VIENNA VA 221826205 990 2012-01-01 133843435 FRIENDS OF THE WORLD FOOD PROGRAM INC FRIE 2025301694 1725 EYE ST NW NO 510 WASHINGTON DC 20006 RICHARD LEACH 2025301694 2013-08-26 1 YONG ZHANG CPA P01249785 7033366400 2012 2016-02-24 21:20:13Z X WORLD FOOD PROGRAM USA RICHARD LEACH 1725 EYE ST NW NO 510 WASHINGTON DC 20006 26182517 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. 20 19 26 150 0 0 39724498 24435947 0 0 9258 5300 -78228 -45742 39655528 24395505 27669555 19994124 0 0 1359238 1838016 0 0 1920742 7159413 2218259 36188206 24050399 3467322 345106 18203019 19199070 12758266 13402180 5444753 5796890 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 OPERATIONS. 0 0 20109752 19994124 GRANTS: IN 2012, GRANTS FROM THE WORLD FOOD PROGRAM USA (WFP USA) HELPED THE UN WORLD FOOD PROGRAM 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, 2012, WFP USA, DONATED $19,994,124 TO THE UN WORLD FOOD PROGRAM. 949929 COMMUNICATIONS AND OUTREACH: THE COMMUNICATIONS AND OUTREACH DEPARTMENT AT WFP USA SUPPORTS THE ORGANIZATION'S POLICY, FUNDRAISING AND OUTREACH GOALS BY RAISING AWARENESS ABOUT GLOBAL HUNGER SOLUTIONS. 782580 PUBLIC POLICY PROGRAM: WFP USA EDUCATES MEMBERS OF THE CONGRESS, THE ADMINISTRATION AND OTHER GOVERNMENT 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 U.S. GOVERNMENT PROGRAMS ARE REACHING AS MANY PEOPLE AS POSSIBLE WHO ARE 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. 21842261 1 1 0 1 0 0 0 0 1 1 1 1 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 1 0 0 0 0 0 0 0 0 1 39 0 1 26 1 0 0 0 0 0 1 1 0 0 0 0 X 20 19 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 2025301694 1725 EYE ST NW SUITE 510 WASHINGTON DC 20006 HUNTER BIDEN 4.00 X X 0 0 0 BONNIE RAQUET 1.00 X X 0 0 0 SAMUEL SANDY BERGER 1.00 X X 0 0 0 KHALIAH ALI 1.00 X 0 0 0 BARBARA BELMONT 1.00 X 0 0 0 JONATHAN BLUM 1.00 X 0 0 0 FRANK CORSO JR 1.00 X 0 0 0 HON ROBERT DOLE 1.00 X 0 0 0 DR MARSHA DUBROW 1.00 X 0 0 0 GEORGE ECONOMY 1.00 X 0 0 0 HON DANIEL GLICKMAN 1.00 X 0 0 0 MATTHEW HARRINGTON 1.00 X 0 0 0 KATHRYN E JOHNSON 1.00 X 0 0 0 MARSHALL MATZ 1.00 X 0 0 0 HON GEORGE MCGOVERN 1.00 X 12500 0 0 DAVID NOVAK 1.00 X 0 0 0 RANDY RUSSELL 1.00 X 0 0 0 CARL STERN 1.00 X 0 0 0 DR DEREK YACH 1.00 X 0 0 0 RICHARD LEACH 40.00 X X 285085 0 14334 ALMA JANE SHEPARD 40.00 X 169201 0 5277 HEATHER HANSON 40.00 X 137170 0 14071 603956 0 33682 3 0 1 0 DRAFTFCB PO BOX 2302 CAROL STREAM IL 601322302 PUBLIC RELATIONS 351305 VIVID IMPACT CORPORATION 10116 BUNSEN WAY LOUISVILLE KY 402690098 PUBLIC RELATIONS 259259 STRUCTURE TONE INC 2300 CLARENDON BLVD 900 ARLINGTON VA 22201 CONSTRUCTION 208643 PRODUCTION SOLUTIONS 1953 GALLOWS RD STE 600 VIENNA VA 22182 DIRECT MAIL SERVICES 178067 LTBD PC 1577 SPRING HILL RD STE 260 VIENNA VA 22182 ACCOUNTING SERVICES 156773 6 490900 23945047 156030 24435947 21279 21279 1699284 26007 1702168 39102 -2884 -13095 -15979 -15979 0 490900 45742 -45742 -45742 24395505 0 0 -40442 1463046 1463046 18531078 18531078 473898 229789 23172 220937 1113694 541797 54637 517260 16440 7364 742 8334 121771 54548 5493 61730 112213 47884 13278 51051 102538 36919 9609 56010 187768 67607 17596 102565 622407 244498 17575 360334 211147 73142 14813 123192 250902 125363 8344 117195 488873 211106 58636 219131 101214 47061 3548 50605 143935 104252 8348 31335 523 226 63 234 47923 20694 5748 21481 15904 6868 1907 7129 IN KIND EXPENSES 41150 0 41150 DUES & MEMBERSHIP 20713 15581 641 4491 STAFF DEVELOPMENT 14515 7058 388 7069 FUND. EXP ON LINE 8B -45742 -45742 14489 6380 1708 6401 24050399 21842261 287396 1920742 255 338 8485555 8405054 9432718 9310375 34605 45036 531859 90775 85444 441084 982741 164442 14442 18203019 19199070 58577 348942 12119336 12058292 543585 544113 36768 450833 12758266 13402180 X 3988888 4208483 1455865 1588407 5444753 5796890 18203019 19199070 345106 7031 0 X X 0 1 X 1 0 X 23859292 19554403 39799869 39724498 24435947 147374009 23859292 19554403 39799869 39724498 24435947 147374009 29478028 117895981 70692 66764 29818 43776 21279 232329 2296 2296 147608634 0.79870 0.75840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53524 21874 75398 24320743 24396141 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 172984 128039 78415 75398 454836 250000 250000 250000 250000 1000000 1500000 42500 32265 36404 53524 164693 0 1 X 968826 968826 968826 968826 968826 968826 950102 18724 968826 845514 104588 950102 1.00000 0 0 294956 12059 282897 114952 30659 84293 121951 48057 73894 441084 DEFERRED LEASE BENEFIT 441333 CAPITAL LEASE OBLIGATION 9500 450833 X 24748278 7031 300000 45742 352773 24395505 0 24395505 24396141 300000 45742 345742 24050399 0 24050399 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. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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 THREE (3) MONTHS OF ITS OPERATING BUDGET. THIS RESERVE IS ADJUSTED ANNUALLY TO TAKE INTO ACCOUNT CHANGES IN THE OPERATING BUDGET. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: WFPUSA 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, WFPUSA 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 WFPUSA'S TAX POSITIONS AND HAS CONCLUDED THAT WFPUSA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WFPUSA WOULD BE LIABLE FOR INCOME TAXES IN THE U.S. FEDERAL JURISDICTION. GENERALLY, WFPUSA IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES BEFORE 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED ON PART VIII LINE 8B 45,742. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED ON PART VIII LINE 8B 45,742. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM GRANTS TO UNWFP 385771 EAST ASIA AND THE PACIFIC 0 0 PROGRAM GRANTS TO UNWFP 77961 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM GRANTS TO UNWFP 1158566 SOUTH AMERICA 0 0 PROGRAM GRANTS TO UNWFP 3590276 SOUTH ASIA 0 0 PROGRAM GRANTS TO UNWFP 66797 SUB-SAHARAN AFRICA 0 0 PROGRAM GRANTS TO UNWFP 13251707 0 0 0 0 0 0 18531078 0 18531078 CENTRAL AMERICA AND THE CARIBBEAN ASSIST IN HUNGER RELATED ISSUES 385771 WIRE TRANSFER EAST ASIA AND THE PACIFIC ASSIST IN HUNGER RELATED ISSUES 77961 WIRE TRANSFER MIDDLE EAST AND NORTH AFRICA ASSIST IN HUNGER RELATED ISSUES 1158566 WIRE TRANSFER SOUTH AMERICA ASSIST IN HUNGER RELATED ISSUES 3590276 WIRE TRANSFER SOUTH ASIA ASSIST IN HUNGER RELATED ISSUES 66797 WIRE TRANSFER SUB-SAHARAN AFRICA ASSIST IN HUNGER RELATED ISSUES 13251707 WIRE TRANSFER 1 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: WFP USA MONITORS GRANTS MADE BY IT TO THE UN WORLD FOOD PROGRAM ("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 AND CENTRAL AMERICA. AWARD CEREMONY 490900 490900 45742 490900 490900 45742 45742 -45742 1 GLOBAL CHILD NUTRITION FOUNDATION 120 WATERFRONT STREET SUITE 300 NATIONAL HARBOR MD 20745 205094658 501(C)(3) 20000 GRANTS FOR FOOD ASSISTANCE PROGRAM THE CONGRESSIONAL HUNGER CENTER 400 NORTH CAPITOL ST NW WASHINGTON DC 20001 521842738 501(C)(3) 10000 GRANTS FOR FOOD ASSISTANCE PROGRAM MPALA WILDLIFE FOUNDATION PO BOX 137 RIDERWOOD MD 211390137 521656147 501(C)(3) 17750 GRANTS FOR FOOD ASSISTANCE PROGRAM THE KOMERA PROJECT PO BOX 1491 JAMAICA PLAIN MA 02130 271581674 501(C)(3) 19315 GRANTS FOR FOOD ASSISTANCE PROGRAM CARE INC PO BOX 7039 MERRIFIELD VA 22116 131685039 501(C)(3) 1395981 GRANTS FOR FOOD ASSISTANCE PROGRAM 5 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 285085 0 0 0 0 0 0 0 14334 0 299419 0 0 0 ALMA JANE SHEPARD 169201 0 0 0 0 0 0 0 5277 0 174478 0 0 0 HEATHER HANSON 137170 0 0 0 0 0 5375 0 8696 0 151241 0 0 0 X FURNISHINGS 1 71900 FMV X IT EQUIPMENT 1 84130 FMV 0 1 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 CHEIF 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, AND SECRETARY/TREASURER. 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 2012 ANNUAL REPORT DIRECTLY FROM OUR WEBSITE. THE CURRENT ANNUAL REPORT CONTAINS A STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2012. THE STATEMENT OF ACTIVITIES INCLUDES COMPARATIVE TOTALS FOR 2011. 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.