2025-04-28T16:46:21-05:00 2024-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-07-01 135562374 UNIVERSITY SETTLEMENT SOCIETY OF NEW YORK UNIV 2126749120 184 ELDRIDGE STREET NEW YORK NY 10002 MELISSA AASE CHIEF EXECUTIVE OFFICER 2126749120 2025-04-28 1 1 MELISSA MODELSON P01603524 2122862600 2025-04-28 2023 2025-03-06 01:10:19Z MELISSA AASE 184 ELDRIDGE STREET NEW YORK NY 10002 60075583 0 X WWW.UNIVERSITYSETTLEMENT.ORG X 1886 NY UNIVERSITY SETTLEMENT IS A NOT FOR PROFIT ORGANIZATION DEDICATED TO THE BETTERMENT OF FAMILIES LIVING AND WORKING ON THE LOWER EAST SIDE OF MANHATTAN AND BROOKLYN. 21 21 914 230 0 0 43110100 44176037 8359637 11698550 -150313 117555 113976 403001 51433400 56395143 134610 101030 0 0 36524134 41344551 0 0 1192576 15556897 15844473 52215641 57290054 -782241 -894911 44053463 39252137 14585555 10087477 29467908 29164660 X UNIVERSITY SETTLEMENT IS A NOT FOR PROFIT ORGANIZATION DEDICATED TO THE BETTERMENT OF FAMILIES LIVING AND WORKING ON THE LOWER EAST SIDE OF MANHATTAN AND BROOKLYN. 0 0 18093517 0 11013002 CHILDCARE PROGRAMS: UNIVERSITY SETTLEMENT HAS AN EXTENSIVE TRACK RECORD FOR PROVIDING STRENGTHS BASED SERVICES TO LOW INCOME CHILDREN AND FAMILIES. THE SETTLEMENTS COMPREHENSIVE APPROACH TO CHILD AND FAMILY SERVICES IS BASED ON CREATING TRUSTING RELATIONSHIPS WITH FAMILIES TO PROVIDE THEM WITH THE NECESSARY TOOLS AND SKILLS TO SUPPORT THEIR CHILDREN'S DEVELOPMENT. CHILDCARE PROGRAMS INCLUDE EARLY HEAD START, FOUR EARLY CHILDHOOD CENTERS (THE EARLY CHILDHOOD CENTER AND CHILDREN'S CORNER), FAMILY CHILD CARE, PARK SLOPE NORTH AND CREATIVE STEPS. FAMILY ENRICHMENT HOME VISITING PROGRAMS PROMOTE PARENT CHILD BONDING AND HEALTHY CHILD DEVELOPMENT. THE BUTTERFLIES PROGRAM PROVIDES MENTAL HEALTH SERVICES FOR YOUNG CHILDREN AND THEIR FAMILIES. (SEE SCHEDULE O FOR MORE INFO)ALL PROGRAMS ENGAGE CHILDREN IN A RICH CURRICULUM THAT NURTURES THEIR INTELLECTUAL, SOCIAL AND EMOTIONAL DEVELOPMENT. ADDITIONALLY, THE AGENCY ENGAGES PARENTS THROUGH HOME VISITS, CENTER BASED CLASSROOM SESSIONS, SUPPORT GROUPS, WORKSHOPS, EDUCATIONAL/JOB TRAINING AND POLICY COUNCIL MEETINGS, ENABLING THEM TO GAIN THE SKILLS AND KNOWLEDGE TO SUPPORT THEIR CHILDREN'S DEVELOPMENT AND HELP THEM REACH THEIR FULL POTENTIAL. 17080432 0 685548 FAMILY SERVICES AND COUNSELING PROGRAMS: UNIVERSITY SETTLEMENT HAS A WIDE RANGE OF FAMILY SERVICES AND COUNSELING PROGRAMS. FAMILY SERVICES INCLUDE COMPREHENSIVE EVICTION PREVENTION AND CASE MANAGEMENT, ADULT LITERACY SERVICES, A PUBLIC PERFORMANCE SERIES AND ARTS EDUCATION, ARTS IN HEALTHCARE, A BROAD RANGE OF SERVICES FOR SENIORS, AND TWO COMMUNITY CENTERS THAT OFFER A RANGE OF HEALTH, EDUCATIONAL AND RECREATIONAL OPPORTUNITIES. THE HUB OF THE SETTLEMENT'S MENTAL HEALTH AND COUNSELING PROGRAMS IS ITS CONSULTATION CENTER, A STATE LICENSED MENTAL HEALTH CLINIC, WHICH OFFERS COGNITIVE BEHAVIORAL THERAPY, CONJOINT AND MARITAL THERAPY, MEDICATION MANAGEMENT, AND PSYCHIATRIC EVALUATION AND CONSULTATION ONSITE. (SEE SCHEDULE O FOR MORE INFO)THE ORGANIZATION ALSO HAS MENTAL HEALTH PROGRAMS FOR YOUTH AND CHILDREN, INCLUDING CARE MANAGEMENT AND THE HOMEBASED CRISIS INTERVENTION PROGRAM, WHICH ARE OFFERED IN CLIENTS' HOMES. 11718922 101030 0 YOUTH PROGRAMS: UNIVERSITY SETTLEMENT'S YOUTH AFTER SCHOOL PROGRAMS STRESS LITERACY AND READING, BLENDING THESE ACTIVITIES WITH HOMEWORK HELP, TARGETED ACADEMIC AND PERSONAL SUPPORT, LEADERSHIP DEVELOPMENT AND COMMUNITY SERVICE OPPORTUNITIES, AND CREATIVE EXPERIENCES SUCH AS FIELD TRIPS, ARTS AND RECREATION. AFTER SCHOOL PROGRAMS ARE OFFERED IN BOTH SCHOOL BASED AND COMMUNITY BASED SETTINGS. PARENTS ARE FULLY INTEGRATED INTO THE PROGRAMS TO SUPPORT THEIR CRUCIAL ROLE IN THEIR CHILDRENS EDUCATIONAL AND PERSONAL DEVELOPMENT. DURING THE SUMMERS, UNIVERSITY SETTLEMENT RUNS STRUCTURED DAY CAMP PROGRAMS FOR CHILDREN AND YOUTH, WITH A MAJOR FOCUS ON LITERACY AND FIELD TRIPS. (SEE SCHEDULE O FOR MORE INFO)ADDITIONALLY, UNIVERSITY SETTLEMENT'S TALENT SEARCH PROGRAM PROVIDES COLLEGE ACCESS AND RETENTION SERVICES, INCLUDING INDIVIDUAL AND GROUP COUNSELING, WORKSHOPS, ASSISTANCE WITH COLLEGE APPLICATIONS AND FINANCIAL AID FORMS, COLLEGE FAIRS, GUEST SPEAKERS, AND COLLEGE VISITS FOR YOUNG PEOPLE INTERESTED IN PURSUING POSTSECONDARY EDUCATION. 46892871 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 267 0 914 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X X ROBERT HOLCZER 6464537338 184 ELDRIDGE STREET NEW YORK NY 10002 RENEE EUBANKS CO-CHAIR 2.00 X X 0 0 0 BENJAMIN SCHALL CO-CHAIR 2.00 X X 0 0 0 RONNI FISHER VICE PRESIDENT FOR PROGRAMS 2.00 X X 0 0 0 FREDERICK YEE TREASURER 2.00 X X 0 0 0 AVIVA WILL SECRETARY 2.00 X X 0 0 0 LEONARD BERMAN DIRECTOR 2.00 X 0 0 0 CHRISTINA CHIU DIRECTOR 2.00 X 0 0 0 STEVEN GREEN DIRECTOR 2.00 X 0 0 0 HALE GURLAND DIRECTOR 2.00 X 0 0 0 KEN JOSEPH DIRECTOR 2.00 X 0 0 0 DEBBIE MADDEN DIRECTOR THRU 9/2023 2.00 X 0 0 0 RICHARD MEDOR DIRECTOR 2.00 X 0 0 0 PATRICK MICHEL DIRECTOR 2.00 X 0 0 0 THOMAS MORGAN DIRECTOR 2.00 X 0 0 0 AISHA OLIVER-STALEY DIRECTOR 2.00 X 0 0 0 STEVE PERRICONE DIRECTOR THRU 10/2023 2.00 X 0 0 0 STEVEN M SCHALL DIRECTOR 2.00 X 0 0 0 PETER SIROKA DIRECTOR 2.00 X 0 0 0 HARLY STEVENS DIRECTOR 2.00 X 0 0 0 ANDREW ZHU DIRECTOR 2.00 X 0 0 0 IAN ZILLA DIRECTOR 2.00 X 0 0 0 MARIE-LAURIE ROMNEY DIRECTOR 2.00 X 0 0 0 JOANNA WEINER DIRECTOR 2.00 X 0 0 0 MELISSA E AASE CHIEF EXECUTIVE OFFICER 35.00 X 312605 0 52306 RABIYA AKHTAR CHIEF FINANCIAL ADMINISTRATIVE OFFICER 35.00 X 203242 0 32470 LAURA MCGINLEY CHIEF EXTERNAL RELATIONS OFFICER 35.00 X 196738 0 47536 MICHELLE A GREEN CHIEF PEOPLE OFFICER 35.00 X 191220 0 23632 MARY GRACE ADAMS ASSOCIATE EXECUTIVE DIRECTOR 35.00 X 149406 0 37711 JENNIFER L VALLONE ASSOCIATE EXECUTIVE DIRECTOR 35.00 X 149301 0 22112 SUBHASH CHANDRA SENIOR MEDICAL DIRECTOR 35.00 X 147754 0 9042 1350266 0 224809 29 0 1 0 FORVIS LLP PO BOX 200870 DALLAS TX 75320 ACCOUNTING SERVICES 260655 NIXON PEABODY LLP PO BOX 28012 NEW YORK NY 10087 LEGAL SERVICES 132966 2 875523 40008276 3292238 44176037 CLINIC AND OTHER PROGRAM FEES 624100 11013002 11013002 MEDICAID 624100 420123 420123 ARTISTS IN RESIDENCE FEES 624100 265425 265425 11698550 82056 82056 323346 0 323346 323346 323346 3589620 3554121 35499 35499 35499 55750 875523 126319 -70569 -70569 REFUNDS 900099 77410 77410 MISCELLANEOUS INCOME 900099 29639 29639 PENSION FORFEITURES 900099 28250 28250 14925 14925 150224 56395143 11698550 0 520556 X 101030 101030 591989 591989 31304946 25674927 4800837 829182 1184841 943020 215158 26663 5478107 4279474 1077637 120996 2784668 2159429 564184 61055 59156 55862 3045 249 330084 330084 29442 29442 7246011 6877838 316010 52163 29389 29233 26 130 1801675 1652894 118265 30516 828678 650189 164389 14100 859437 595094 244726 19617 124935 123947 750 238 311335 298523 11641 1171 71253 64473 6780 704267 580659 108970 14638 252347 170153 77596 4598 FOOD 1322214 1310366 10666 1182 YOUTH EVENTS 875464 875464 REPAIRS AND MAINTENANCE 291559 204209 80842 6508 BAD DEBT EXPENSE 287337 287337 419890 310560 106540 2790 57290054 46892871 9204607 1192576 34139 344988 1909159 13457 11962526 9633621 1576528 2553173 22930 24003 126882 82051 31919475 9436244 23147474 22483231 3517084 2745227 1756741 1372386 44053463 39252137 5903216 5749864 4003567 1167931 4678772 3169682 14585555 10087477 X 24935957 24294191 4531951 4870469 29467908 29164660 44053463 39252137 X -894911 239886 351777 X X 0 1 X 1 1 1 X 28942166 28260502 36432204 42994070 44176037 180804979 28942166 28260502 36432204 42994070 44176037 180804979 180804979 532324 131764 233891 280137 405402 1583518 61532 44686 41104 95562 150224 393108 182781605 38422482 0.98920 0.98270 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 61,532. 2020 AMOUNT: $ 44,686. 2021 AMOUNT: $ 41,104. 2022 AMOUNT: $ 63,062. 2023 AMOUNT: $ 29,639. PENSION FORFEITURES - 2023 AMOUNT: $ 28,250. REFUNDS - 2023 AMOUNT: $ 77,410. BAD DEBT RECOVERY - 2023 AMOUNT: $ 14,925. SETTLEMENT INCOME - 2022 AMOUNT: $ 32,500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2914254 327406 1396837 1844823 2705695 444638 236079 2914254 3389712 -447938 236079 2705695 3098767 353099 62154 3389712 3093752 6788 1773 3098767 0.00000 0.27579 0.72421 1 0 9750000 9750000 20575182 7914067 12661115 1529243 1522177 7066 65050 65050 22483231 OPERATING LEASE LIABILITIES 1313537 DUE TO GOVERNMENT AGENCIES 623342 ADVANCES FROM GOVERNMENT AGENCIES 1232803 3169682 X 57090662 239886 500000 739886 56350776 29442 14925 44367 56395143 57393910 148223 148223 57245687 29442 14925 44367 57290054 PART V, LINE 4: THE SETTLEMENT'S NET ASSETS WITH DONOR RESTRICTIONS INCLUDE ENDOWMENT FUND ASSETS TO BE HELD IN PERPETUITY. THE INCOME FROM THE ASSETS CAN BE USED TO SUPPORT VARIOUS PROGRAMS. PART X, LINE 2: THE SETTLEMENT RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SETTLEMENT HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SETTLEMENT IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON LEASE TERMINATION 500,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERY REPORTED ON PART VIII 14,925. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE-OFF OF UNCOLLECTIBLE PLEDGES REPORTED ON PART XI 148,223. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT RECOVERY REPORTED ON PART VIII 14,925. CITY STORIES GALA 931273 875523 55750 35280 60819 900 29320 931273 875523 55750 35280 60819 900 29320 126319 -70569 1 PARTICIPANT RENT ASSISTANCE 51 101030 PART I, LINE 2: PARTICIPANTS IN OUR RENT ASSISTANCE PROGRAM ARE ELIGIBLE TO RECEIVE RENTAL ARREAR ASSISTANCE FOR UP TO THREE MONTHS AND/OR WITHIN $3,500, WHICHEVER IS LESS, AS LONG AS 1) THEY HAVE FUTURE ABILITY TO PAY RENT MOVING FORWARD; 2) THE RENTAL ARREAR ASSISTANCE WILL BRING THEM TO A ZERO BALANCE; AND 3) ABLE TO REMAIN IN THEIR CURRENT HOUSING FOR AT LEAST ANOTHER 12 MONTHS. X X X X 0 0 0 0 0 0 0 0 0 MELISSA E AASE CHIEF EXECUTIVE OFFICER 277605 0 35000 0 0 0 17563 0 34743 0 364911 0 0 0 LAURA MCGINLEY CHIEF EXTERNAL RELATIONS OFFICER 196738 0 0 0 0 0 12793 0 34743 0 244274 0 0 0 RABIYA AKHTAR CHIEF FINANCIAL ADMINISTRATIVE OFFICER 203242 0 0 0 0 0 12653 0 19817 0 235712 0 0 0 MICHELLE A GREEN CHIEF PEOPLE OFFICER 191220 0 0 0 0 0 11905 0 11727 0 214852 0 0 0 MARY GRACE ADAMS ASSOCIATE EXECUTIVE DIRECTOR 149406 0 0 0 0 0 9361 0 28350 0 187117 0 0 0 JENNIFER L VALLONE ASSOCIATE EXECUTIVE DIRECTOR 149301 0 0 0 0 0 9361 0 12751 0 171413 0 0 0 SUBHASH CHANDRA SENIOR MEDICAL DIRECTOR 147754 0 0 0 0 0 9042 0 0 0 156796 0 0 0 PART I, LINE 7 INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A DISCRETIONARY BONUS DURING CALENDAR YEAR 2023, WHICH WAS INCLUDED IN COLUMN B(II) HEREIN AND IN THEIR 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. FORM 990, PART VI, SECTION A, LINE 2 STEVEN M. SCHALL, BOARD MEMBER, AND BENJAMIN SCHALL, CO-CHAIR, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER IS PRIMARILY RESPONSIBLE FOR THE REVIEW OF THE FORM 990. THE INFORMATION ON THE FORM 990 IS COMPARED TO THE AUDITED FINANCIAL STATEMENTS LINE BY LINE. SUPPLEMENTAL INFORMATION WHICH DOES NOT APPEAR IN THE AUDITED FINANCIAL STATEMENTS IS COMPARED TO THE SOURCE DOCUMENTATION WHICH WAS PREPARED FOR THE FORM 990 PREPARER. ALL OF THE OTHER QUESTIONS ARE REVIEWED FOR ACCURACY. AFTER THE FORM 990 IS APPROVED BY THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER OR CONTROLLER, THE CHIEF EXECUTIVE OFFICER PERFORMS A CURSORY REVIEW OF THE FORM 990 AND IF IT IS SATISFACTORY, APPROVES IT FOR SUBMISSION. IN ADDITION, THE 990 IS SENT TO THE FULL BOARD PRIOR TO SUBMISSION, AND MEMBERS CAN PROVIDE INPUT BEFORE THE FORM IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES WHO ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. UPON JOINING THE BOARD, NEW MEMBERS ARE INFORMED OF THE AGENCY'S POLICY REGARDING CONFLICTS OF INTEREST AND ARE GIVEN A WRITTEN COPY OF THE POLICY. ON AN ANNUAL BASIS, A FORM IS DISTRIBUTED TO ALL BOARD MEMBERS WHEREBY MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. THE EXECUTIVE TEAM IS ALSO REQUIRED TO COMPLETE THE CONFLICT OF INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A CONFLICT EMERGES, THE BOARD MEMBER MUST DISCLOSE THE CONFLICT TO THE BOARD AND THE BOARD MEMBER WITH THE CONFLICT MUST REFRAIN FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD COMPENSATION COMMITTEE DETERMINES THE SALARY OF THE CEO. THE COMPENSATION COMMITTEE UTILIZES A UNH SALARY SURVEY AND NATIONAL NON PROFIT SALARY SURVEY TO DETERMINE AND REVIEW THE CEO'S COMPENSATION. THE CEO DETERMINES ALL OTHER EXECUTIVE LEVEL COMPENSATION. THIS WAS LAST REVIEWED IN MAY 2024, AND BOTH THE CEO AND EXECUTIVE STAFF MEMBERS WERE GIVEN THE SAME 3% COLA AS THE REST OF THE STAFF. THE REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN THE COMPENSATION COMMITTEE EMAILS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. AN ANNUAL REPORT IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G MAINTENANCE CONTRACTS: PROGRAM SERVICE EXPENSES 755,881. MANAGEMENT AND GENERAL EXPENSES 310,847. FUNDRAISING EXPENSES 24,917. TOTAL EXPENSES 1,091,645. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 337,974. MANAGEMENT AND GENERAL EXPENSES 285. FUNDRAISING EXPENSES 1,504. TOTAL EXPENSES 339,763. PROVIDER MOTHER STIPENDS: PROGRAM SERVICE EXPENSES 4,002,108. MANAGEMENT AND GENERAL EXPENSES 3,375. FUNDRAISING EXPENSES 17,812. TOTAL EXPENSES 4,023,295. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 152,231. MANAGEMENT AND GENERAL EXPENSES 128. FUNDRAISING EXPENSES 678. TOTAL EXPENSES 153,037. CONSULTANTS: PROGRAM SERVICE EXPENSES 1,406,727. MANAGEMENT AND GENERAL EXPENSES 1,186. FUNDRAISING EXPENSES 6,261. TOTAL EXPENSES 1,414,174. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 68,798. MANAGEMENT AND GENERAL EXPENSES 189. FUNDRAISING EXPENSES 991. TOTAL EXPENSES 69,978. ARTIST IN RESIDENCE: PROGRAM SERVICE EXPENSES 135,336. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 135,336. RECRUITMENT FEES: PROGRAM SERVICE EXPENSES 18,783. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,783. FORM 990, PART XI, LINE 9: WRITE-OFF OF UNCOLLECTIBLE PLEDGES -148,223. GAIN ON LEASE TERMINATION 500,000. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.