STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

PEO SISTERHOOD INTERNATIONAL CHAPTER: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PEO SISTERHOOD INTERNATIONAL CHAPTER (EIN 59-6201441)
Tax period
2022-04-01 to 2023-03-31
Filed
2023-08-09
IRS object ID
202312219349301236
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-08-09T12:48:17-04:00ReturnTs
Tax Period End2023-03-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2022-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN596201441EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PEO Sisterhood FL State ChapterBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPEOSBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13700 Grand AveAddressLine1Txt
CityDes MoinesCityNm
State AbbreviationIAStateAbbreviationCd
ZIP503122806ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDana Van RoekelPersonNm
Person TitleDirector of FinPersonTitleTxt
Phone5152553153PhoneNum
Signature2023-08-09SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDanaPersonFirstNm
Person LastVan RoekelPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJanet BrownPrincipalOfficerNm
Gross Receipts$1,063,614GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption1072GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website Addresswww.peointernational.orgWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1927FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionP.E.O. is a philanthropic organization where women celebrate the advancement of women; educate women through scholarships, grants, awards, loans and stewardship of Cottey College; and motivate each other to achieve their highest aspirations.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$980,354PYContributionsGrantsAmt
CY Contributions Grants$933,986CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$102PYInvestmentIncomeAmt
CY Investment Income$87CYInvestmentIncomeAmt
PY Other Revenue$96,082PYOtherRevenueAmt
CY Other Revenue$123,814CYOtherRevenueAmt
PY Total Revenue$1,076,538PYTotalRevenueAmt
CY Total Revenue$1,057,887CYTotalRevenueAmt
PY Grants And Similar Paid$1,076,538PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$681,592CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$671,942PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$24,211PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$19,245CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,110CYTotalFundraisingExpenseAmt
PY Other Expenses$422,814PYOtherExpensesAmt
CY Other Expenses$425,460CYOtherExpensesAmt
PY Total Expenses$2,195,505PYTotalExpensesAmt
CY Total Expenses$1,126,297CYTotalExpensesAmt
PY Revenues Less Expenses-$1,118,967PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$68,410CYRevenuesLessExpensesAmt
Total Assets BOY$590,549TotalAssetsBOYAmt
Total Assets EOY$522,139TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$590,549NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$522,139NetAssetsOrFundBalancesEOYAmt
MissionP.E.O. is a philanthropic organization where women celebrate the advancement of women; educate women through scholarships, grants, awards, loans and stewardship of Cottey College; and motivate each other to achieve their highest aspirations.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$927,191ExpenseAmt
Grant$681,592GrantAmt
DescProgram services are accomplished by collecting and forwarding contributions to various P.E.O. projects and scholarships on both the state and national levels; no specific statistics are available.Desc
Total Program Service Expenses$927,191TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclYes (true)NondeductibleContriDisclInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDana Van RoekelPersonNm
Phone5152553153PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13700 Grand AveAddressLine1Txt
CityDes MoinesCityNm
State AbbreviationIAStateAbbreviationCd
ZIP503122806ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Fran Hunt
Treasurer5.000.00Yes (X)Yes (X)$0$0$0
Burke Neely
Secretary5.000.00Yes (X)Yes (X)$0$0$0
Cheryl Knapp
Organizer15.000.00Yes (X)Yes (X)$0$0$0
Janet Brown
President10.000.00Yes (X)Yes (X)$0$0$0
Nancy Wertz
Vice President10.000.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$340,514MembershipDuesAmt
All Other Contributions$593,472AllOtherContributionsAmt
Total Contributions$933,986TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$87TotalRevenueColumnAmt
Exclusion$87ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$16,819GrossSalesOfInventoryAmt
Cost Of Goods Sold$5,727CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,092TotalRevenueColumnAmt
Related Or Exempt Func Income$11,092RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescConv Registration FeesDesc
Business900099BusinessCd
Total Revenue Column$112,722TotalRevenueColumnAmt
Related Or Exempt Func Income$112,722RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$112,722OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,057,887TotalRevenueColumnAmt
Related Or Exempt Func Income$123,814RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$87ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$576,092TotalAmt
Program Services$576,092ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$105,500TotalAmt
Program Services$105,500ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$17,767TotalAmt
Program Services$5,922ProgramServicesAmt
Management And General$11,845ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,478TotalAmt
Program Services$493ProgramServicesAmt
Management And General$985ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Management And General$4,000ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$106TotalAmt
Management And General$105ManagementAndGeneralAmt
Fundraising$1FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$130,930TotalAmt
Program Services$43,643ProgramServicesAmt
Management And General$87,287ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$127,719TotalAmt
Program Services$40,870ProgramServicesAmt
Management And General$81,740ManagementAndGeneralAmt
Fundraising$5,109FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$151,235TotalAmt
Program Services$151,235ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,162TotalAmt
Management And General$1,162ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOperating ExpensesDesc
Total$10,308TotalAmt
Program Services$3,436ProgramServicesAmt
Management And General$6,872ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,126,297TotalAmt
Program Services$927,191ProgramServicesAmt
Management And General$193,996ManagementAndGeneralAmt
Fundraising$5,110FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$265,732BOYAmt
EOY$136,328EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$319,817BOYAmt
EOY$385,811EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,000BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$590,549BOYAmt
EOY$522,139EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$590,549BOYAmt
EOY$522,139EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$590,549BOYAmt
EOY$522,139EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$590,549BOYAmt
EOY$522,139EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$68,410ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$1,057,887TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$1,057,887RevenueSubtotalAmt
Total Revenue Per Form990$1,057,887TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,126,297TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,126,297ExpensesSubtotalAmt
Total Expenses Per Form990$1,126,297TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
Cottey College
1000 W AustinNevadaMO64772440545271501c3$95,547Gen SuppScholarship
PEO Educational Loan Fund
3700 Grand AveDes MoinesIA503122806426078059501c3$46,184Educational Loans
PEO Intl Peace Scholarship
3700 Grand AveDes MoinesIA503122806426078058501c3$51,936Scholarships
PEO Program for Contin Ed
3700 Grand AveDes MoinesIA503122806237405311501c3$84,321Educational Grants
PEO Scholar Awards
3700 Grand AveDes MoinesIA503122806421379026501c3$47,161Educational Awards
PEO STAR Scholarship
3700 Grand AveDes MoinesIA503122806300583651501c3$66,884Scholarships
PEO Foundation
3700 Grand AveDes MoinesIA503122806426094564501c3$184,059ScholarshipGrants
FieldValueIRS element (for citing)
Total501c3 Org7Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeScholarships to Cottey CollegeGrantTypeTxt
Recipient6RecipientCnt
Cash Grant$105,500CashGrantAmt
Valuation Method UsedNAValuationMethodUsedDesc
Non Cash AssistanceNANonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceMonitoring procedures (Part I, line 2)FormAndLineReferenceDesc
ExplanationContributions were forwarded to philanthropies of the International Chapter of P.E.O. Sisterhood and to the P.E.O. Foundation in Des Moines, IA to be used to further the educational mission of the P.E.O. Sisterhood. Reports of these organizations are available to all members of P.E.O.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6The organizations members consist of the active, dues-paying members of P.E.O. chapters within the state.
Member election for additional members Part VI line 7aDelegates from each chapter attend annual state conventions where new officers are elected by the voting members present.
Governing body decisions Part VI line 7bVoting members attend state conventions where proposed amendments to the bylaws are presented and voted upon.
Form 990 governing body review Part VI line 11Copies of the final Form 990 were provided to each member of the executive board of Florida State Chapter prior to filing. Board members are asked to review the return and respond with any questions, though no formal review process is currently in place.
Conflict of interest policy compliance Part VI line 12cConflict of Interest policies and signature pages are distributed each year to all executive board members and to any committee members having influence over financial transactions. Signature pages are collected by the state president and monitored for completion. Any conflicts of interest that arise are to be reported immediately to the affected committee/board and the remaining members vote on the appropriate action.
Governing documents etc available to public Part VI line 19Governing documents, conflicts of interest policy, and financial statements are available to members upon request. These items are not made available to the general public.
Audited by an independent accountant Part XII line 2bThe organizations financial statements were audited by an independent accountant on a cash basis.