2023-09-29T13:30:54-05:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-01-01 112420547 FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC FAMI 5168701600 191 BETHPAGE-SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 ROBERT S BUDD MPS PRESIDENT 5168701600 2023-09-29 1 ROBERT BUDD MPS 999009999 1 EVA MRUK P00543254 2122862600 2023-09-28 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT S BUDD MPS 191 BETHPAGE-SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 180719048 0 X WWW.FAMILYRES.ORG X 1977 NY TO HELP ALL ABLED INDIVIDUALS REALIZE THEIR FULL POTENTIAL & PREVAIL OVER LIFE'S CHALLENGES. 13 13 2092 15 0 0 9882611 40186824 115738988 136570461 554706 154370 183414 322955 126359719 177234610 0 0 0 0 91159669 125054333 0 0 0 34137203 39921346 125296872 164975679 1062847 12258931 94495228 100514623 76672620 68410912 17822608 32103711 X OUR MISSION IS TO HELP INDIVIDUALS OF ALL ABILITIES TO REALIZE THEIR FULL POTENTIAL AND PREVAIL OVER LIFE'S CHALLENGES. FAMILY RESIDENCES & ESSENTIAL ENTERPRISES' (FREE) BROAD SPECTRUM OF SERVICES ENCOURAGES INDIVIDUALS TO SHARE THEIR GIFTS AND TALENTS AS CONTRIBUTING MEMBERS OF THE COMMUNITY. 0 0 106325371 0 102588766 OPWDD RESIDENTIAL-OPERATION OF A WIDE ARRAY OF RESIDENTIAL PROGRAMS, SPONSORED WITH THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD), FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES PROVIDING SKILLS DEVELOPMENT AND HABILITATIVE SERVICES IN SUCH AREAS AS SOCIALIZATION, RECREATION, PROBLEM SOLVING, PERSONAL DEVELOPMENT, ACTIVITIES OF DAILY LIVING, TRAVEL TRAINING, HEALTH CARE, MEDICATION MAINTENANCE, AND MANY MORE. 21684036 0 19946362 DAY PROGRAMS-WIDE VARIETY OF DAY SERVICES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND/OR MENTAL ILLNESS AND OTHER DISABILITIES INCLUDING DAY HABILITATION AND RECREATIONAL PROGRAMS, SUPPORTED EMPLOYMENT, RESPITE AND OTHER DAY HABILITATION SERVICES AT SADDLE ROCK RANCH BUILT AROUND PREFERENCES AND ABILITIES TO MAXIMIZE HUMAN POTENTIAL. 16690402 0 10856085 OMH RESIDENTIAL-OPERATION OF A WIDE ARRAY OF RESIDENTIAL SUPPORTS, SPONSORED WITH THE OFFICE OF MENTAL HEALTH (OMH), PROVIDING REHABILITATION AND RECOVERY SERVICES THAT ENABLE INDIVIDUALS WITH MENTAL HEALTH NEEDS TO ATTAIN GREATER INDEPENDENCE AND MEANINGFUL ACTIVITY. 5194055 3179248 OTHER PROGRAMS INCLUDE ENVIRONMENTAL MODIFICATIONS TO INCREASE THE ABILITY TO LIVE AT HOME WITH INDEPENDENCE, SERVICES FOR THOSE WITH TRAUMATIC BRAIN INJURY, YOUTH SERVICES, NUTRITIONAL SERVICES AND OTHER VARIOUS SERVICES TO SUPPORT OUR INDIVIDUALS. 5194055 3179248 149893864 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 262 0 2092 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X SUSAN DICKINSON CFO 5168701600 191 BETHPAGE-SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 MARK PREISER CHAIR 1.00 X X 0 0 0 PILAR DELGADO VICE CHAIR 1.00 X X 0 0 0 ALAN POLACEK SECRETARY 1.00 X X 0 0 0 JOHN BALDANTE TREASURER 1.00 X X 0 0 0 ELLEN PAIGE NELSON IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 VALERIE BARNWELL BOARD MEMBER 1.00 X 0 0 0 VERONICA FERNANDEZ BOARD MEMBER 1.00 X 0 0 0 MARY ELLEN FREELEY BOARD MEMBER 1.00 X 0 0 0 ERIC KLEIN BOARD MEMBER 1.00 X 0 0 0 MICHAEL LEAHY BOARD MEMBER 1.00 X 0 0 0 DAVID SANDERS BOARD MEMBER 1.00 X 0 0 0 MARK SIMMS BOARD MEMBER 1.00 X 0 0 0 BARRY ZAKS BOARD MEMBER 1.00 X 0 0 0 ROBERT S BUDD MPS PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 X 463517 0 92058 DR CHRISTOPHER D LONG EDD PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 X 479571 0 60412 SUSAN DICKINSON CPA CHIEF FINANCIAL OFFICER 40.00 X 281454 0 47365 SUSAN SORRENTINO CHIEF ADMINISTRATIVE OFFICER 40.00 X 213916 0 21946 ATINDAR ARNOLD CHIEF QUALITY & CLINICAL OFFICER 40.00 X 211899 0 10432 MICHELLE AMATO CHIEF PROGRAM OFFICER, HOUSING 40.00 X 169338 0 43980 NICOLE WOLF CHIEF PROGRAM OFFICER, COMMUNITY SERVICES 40.00 X 155231 0 4729 JOHN BEST SENIOR VICE PRESIDENT, HUMAN RESOURCES 40.00 X 172404 0 45105 ANITA DOWD-NEUFELD VICE PRESIDENT, COMMUNITY SERVICES 40.00 X 170742 0 37980 CONSUELO HENDRICKSON VICE PRESIDENT, NURSING 40.00 X 165728 0 18409 DARREN BELCHER VICE PRESIDENT, TECHNOLOGY SERVICES 40.00 X 170281 0 34202 MONICA ROSENBAUM NURSE PRACTIONER 40.00 X 166270 0 3041 2820351 0 419659 132 0 1 0 SUFFOLK TRANSPORTATION SERVICE INC 10 MOFFITT BOULEVARD BAY SHORE NY 11706 TRANSPORTATION SERVICES 1892921 ENTERPRISE FM TRUST PO BOX 800089 KANSAS CITY MO 641800089 VEHICLE MAINTENANCE 1487659 LINCOLN COMPUTER SERVICES 25 BLOOMINGDALE ROAD HICKSVILLE NY 11801 CONTRACTED IT SERVICES 1325381 GUARDIAN BUS COMPANY PO BOX 95000-1000 PHILADELPHIA PA 191951000 TRANSPORTATION SERVICES 983074 AXION HEALTHCARE SOLUTIONS PO BOX 202056 DALLAS TX 753202056 CONTRACTED STAFFING 498062 41 40108159 78665 40186824 MEDICAID AND MANAGED CARE 623990 123697433 123697433 PARTICIPANT FEES AND SOCIAL SECUR 623990 8779678 8779678 SUPP. NUTRITION ASSIST. PGRM 623990 1651981 1651981 OPWDD FUNDED 623990 1318074 1318074 MEDICARE 623990 458284 458284 665011 665011 136570461 439900 439900 367005 227941 139064 139064 139064 2700000 270967 3014900 241597 -314900 29370 -285530 -285530 DEFERRED COMP ANNUAL ADJ 900099 97529 97529 REIMBURSEMENTS 900099 46297 46297 MISCELLANEOUS REVENUE 900099 14384 14384 25681 25681 183891 177234610 136570461 0 477325 2255848 362444 1893404 45365 45365 95826338 90027130 5799208 4629114 4394239 234875 14086866 13103326 983540 8210802 7583815 626987 331486 331486 134575 134575 83992 83992 2886447 2529302 357145 63809 6047 57762 1769581 1334786 434795 3380924 2378597 1002327 7894979 7455264 439715 3282236 3237081 45155 52647 4989 47658 1450204 1142282 307922 4456619 3531397 925222 2379139 1942956 436183 REPAIR AND MAINTENANCE 4957643 4480018 477625 FOOD AND HOUSEHOLD SUPP 2398920 2349577 49343 EXPENSED FURNITURE AND 1224444 1174155 50289 PROGRAM SUPPLIES 1149914 1124638 25276 2023787 1686456 337331 164975679 149893864 15081815 0 0 234047 7942888 18641311 13574156 19125649 173913 255871 1410927 1966767 96413108 51192246 41512566 45220862 11969722 10980420 5353627 0 12557429 4089696 94495228 100514623 12221997 17090551 559234 2308209 21243221 11531189 18002970 14742124 24645198 22738839 76672620 68410912 X 17822608 32088711 15000 17822608 32103711 94495228 100514623 X 12258931 -1903831 3878368 47635 X X 0 1 X 1 1 1 X 195724 11460760 15524052 9882611 40186824 77249971 109176767 103447839 109148318 115738988 136570461 574082373 109372491 114908599 124672370 125621599 176757285 651332344 10000 10000 15000 35000 0 10000 10000 15000 35000 651297344 619680 342151 393028 856677 806905 3018441 619680 342151 393028 856677 806905 3018441 183891 183891 109992171 115250750 125065398 126478276 177748081 654534676 0.99510 0.99530 0.00460 0.00470 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2022 AMOUNT: $ 183,891. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 8923 1 83996 92919 0 PART II-B, LINE 1: ADVOCACY (EDUCATING & MEETING WITH ELECTED OFFICIALS) AND COMMUNITY RELATIONS. 1 661276 1441703 1504690 598289 0 10199254 10199254 72771415 44382634 28388781 187790 155332 32458 7331825 5933377 1398448 5922824 720903 5201921 45220862 RESERVES AND RECOVERIES 10201900 OPERATING LEASE OBLIGATIONS 3645356 DEFERRED COMPENSATION 2945498 ACCRUED WORKERS COMP LIABILITY 1498416 FINANCE LEASE OBLIGATIONS 4062118 BURIAL ACCOUNTS PAYABLE 191531 LIABILITY FOR ESCHEATMENTS 144881 SECURITY DEPOSITS 41608 OTHER LIABILITES 7531 22738839 X 179011480 -1903831 4153944 2250113 176761367 473243 473243 177234610 164730377 227941 227941 164502436 473243 473243 164975679 PART IV, LINE 1B: FREE IS A REPRESENTATIVE PAYEE FOR SOCIAL SECURITY INCOME BENEFITS FOR INDIVIDUALS THAT NEED ASSISTANCE WITH FINANCE MANAGEMENT. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF INTEREST SWAPS 47,635. PRIOR PERIOD ADJUSTMENTS 3,878,368. RENTAL EXPENSES NETTED AGAINST REVENUE 227,941. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 473,243. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST REVENUE 227,941. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 473,243. X X X X X 0 1 0 0 0 0 0 1 0 ROBERT S BUDD MPS PRESIDENT & CHIEF EXECUTIVE OFFICER 366899 0 67000 0 29618 0 66145 0 25913 0 555575 0 0 0 DR CHRISTOPHER D LONG EDD PRESIDENT & CHIEF EXECUTIVE OFFICER 319949 0 131000 0 28622 0 22145 0 38267 0 539983 0 0 0 SUSAN DICKINSON CPA CHIEF FINANCIAL OFFICER 231601 0 27500 0 22353 0 20238 0 27127 0 328819 0 0 0 SUSAN SORRENTINO CHIEF ADMINISTRATIVE OFFICER 184249 0 11500 0 18167 0 10352 0 11594 0 235862 0 0 0 ATINDAR ARNOLD CHIEF QUALITY & CLINICAL OFFICER 185179 0 11500 0 15220 0 10432 0 0 0 222331 0 0 0 JOHN BEST SENIOR VICE PRESIDENT, HUMAN RESOURCES 146063 0 11500 0 14841 0 6838 0 38267 0 217509 0 0 0 MICHELLE AMATO CHIEF PROGRAM OFFICER, HOUSING 156044 0 3000 0 10294 0 0 0 43980 0 213318 0 0 0 ANITA DOWD-NEUFELD VICE PRESIDENT, COMMUNITY SERVICES 150832 0 9000 0 10910 0 0 0 37980 0 208722 0 0 0 DARREN BELCHER VICE PRESIDENT, TECHNOLOGY SERVICES 147816 0 9000 0 13465 0 7075 0 27127 0 204483 0 0 0 CONSUELO HENDRICKSON VICE PRESIDENT, NURSING 147207 0 13500 0 5021 0 6815 0 11594 0 184137 0 0 0 MONICA ROSENBAUM NURSE PRACTIONER 114073 0 52197 0 0 0 0 0 3041 0 169311 0 0 0 NICOLE WOLF CHIEF PROGRAM OFFICER, COMMUNITY SERVICES 151693 0 3000 0 538 0 0 0 4729 0 159960 0 0 0 PART I, LINE 4B THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR ROBERT S. BUDD INCLUDES UNVESTED BENEFITS OF $29,710 IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. PART I, LINE 7 EMPLOYEES OF THE ORGANIZATION RECEIVED BOARD DISCRETIONARY BONUSES IN THEIR 2022 W-2S, AS REPORTED ON PART II, COLUMN B. A SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORPORATION 273722095 86476RAX2 2012-05-15 9755000 ACQUIRE & RENOVATE FACILITY, REFUND PRIOR ISSUES 0 0 0 B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649907ZL9 2014-04-29 2786156 REFUND PRIOR DEBT 0 0 0 C SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORPORATION 273722095 000000000 2015-06-19 1797000 REIMBURSE PROJECT COSTS, REFUND PRIOR ISSUES 0 0 0 D DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649900BVQ 2016-02-10 4783297 PAYOFF LOANS & RENOVATE FACILITIES 0 0 0 A 9100000 9760966 157718 195100 1440531 7967617 2014 1 0 1 1 B 1165000 2790469 129314 3847 51945 184511 2420853 2013 1 0 1 1 C 861000 1797000 2851 35940 508034 1250175 2015 1 0 1 1 D 850000 4798396 164264 14960 95666 91613 4431892 2016 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 1 1 TD BANK & VALLEY NATIONAL BANK 10.000000000000 0 0 1 TD BANK 14.700000000000 1 0 1 B 0 0 1 1 0 0 0 0 1 C 0 0 1 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 04/30/2022 ISSUER NAME: DORMITORY AUTHORITY OF THE STATE OF NEW YORK DATE THE REBATE COMPUTATION WAS PERFORMED: 04/29/2019 ISSUER NAME: SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 12/19/2015 ISSUER NAME: DORMITORY AUTHORITY OF THE STATE OF NEW YORK DATE THE REBATE COMPUTATION WAS PERFORMED: 02/10/2021 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: (A) ISSUER NAME: SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORPORATION REBATE COMPUTATION ON 12/19/15: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. SCHEDULE K, SUPPLEMENTAL INFORMATION PART I, LINE A, COLUMN E, - TOTAL ISSUE PRICE PER IRS FORM 8038 - $20,736,816.40, ALLOCATED BETWEEN FIVE ORGANIZATIONS. PART I, LINE B, COLUMN E, - TOTAL ISSUE PRICE PER IRS FORM 8038 - $12,882,139.20, ALLOCATED BETWEEN FOUR ORGANIZATIONS. PART I, LINE D, COLUMN E, - TOTAL ISSUE PRICE PER IRS FORM 8038 - $16,513,907.05, ALLOCATED BETWEEN FIVE ORGANIZATIONS. PART II, LINE 3 - THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990GD25 2020-04-28 6109769 PAYOFF LOANS & RENOVATE FACILITIES 0 0 0 A 30000 6112739 189254 657 122195 5800632 2022 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 1 0 0 0 0 0 1 A 1 ALEXANDER LONG FAMILY RELATIONSHIP WITH PRESIDENT & CHIEF EXECUTIVE OFFICER 45365 EMPLOYMENT 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S MANAGEMENT PREPARES THE INFORMATION FOR THE FORM 990 AND THE OUTSIDE ACCOUNTANTS PREPARE THE 990. AN INTERNAL REVIEW IS COMPLETED BY MANAGEMENT PRIOR TO THE BOARD OF DIRECTOR'S APPROVAL. THE FINANCE COMMITTEE IS PROVIDED A COPY OF THE 990 BY EMAIL AND HAS THE OPPORTUNITY TO DISCUSS ANY QUESTIONS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL DIRECTORS, OFFICER, AND KEY EMPLOYEES SHALL DISCLOSE IN WRITING, TO THE BEST OF THEIR KNOWLEDGE, ALL INTERESTS (AS DEFINED IN THE POLICY), INCLUDING, BUT NOT LIMITED TO, ALL INTERESTS THAT THE DIRECTOR OR FAMILY MEMBER MAY HAVE IN ANY CORPORATION, ORGANIZATION, PARTNERSHIP OR OTHER ENTITY THAT PROVIDES PROFESSIONAL OR OTHER GOODS OR SERVICES TO THE CORPORATION FOR A FEE OR OTHER COMPENSATION, AND ANY POSITION OR OTHER MATERIAL RELATIONSHIP SUCH DIRECTOR MAY HAVE WITH ANY NOT-FOR-PROFIT CORPORATION WITH WHICH THE CORPORATION HAS A TRANSACTION OR ARRANGEMENT OR WITH WHICH THE CORPORATION IS NEGOTIATING A TRANSACTION OR ARRANGEMENT (A "CONFLICT OF INTEREST"). IF AT ANY TIME DURING HIS OR HER TERM OF SERVICE, ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES ACQUIRES ANY INTEREST WHICH MAY POSE A CONFLICT OF INTEREST, THAT INTEREST AND THE MATERIAL TERMS OF THE CONFLICT OF INTEREST SHALL BE PROMPTLY DISCLOSED IN WRITING TO THE CHAIR OF THE BOARD, IF THERE IS NO AUDIT COMMITTEE, OR THE CHAIR OF THE AUDIT COMMITTEE OF THE BOARD OR THE CHIEF LEGAL OFFICER AND CEO. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS FOR THE CEO AND OTHER CORPORATE OFFICERS. THE COMPENSATION ANALYSES INCLUDE THE FOLLOWING: COMPENSATION SURVEYS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE FREE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE THAT THE COMPENSATION LEVELS ARE APPROPRIATE AND ENSURES COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR FORM 1023, 990, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST SWAPS 47,635. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.