STRATEGY STUDIO / PUBLIC DATA EXPLORER

THE CHOIR SCHOOL OF DELAWARE INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
THE CHOIR SCHOOL OF DELAWARE INC (EIN 20-5486245)
Tax period
2022-08-01 to 2023-07-31
Filed
2023-12-15
IRS object ID
202323499349300707
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)
Return2023-12-15T07:04:43-06:00ReturnTs
Tax Period End2023-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN510229493PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BARBACANE THORNTON & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1503 CARR ROAD SUITE 100AddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198092863ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN205486245EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CHOIR SCHOOL OF DELAWARE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHOIBusinessNameControlTxt
Phone3025438657PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12013 NORTH MARKET STREETAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198024814ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRITTNEY STANTONPersonNm
Person TitleDIRECTOR OF OPERATIONS AND MUSICPersonTitleTxt
Phone3025438657PhoneNum
Signature2023-12-15SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBRITTNEYPersonFirstNm
Person LastSTANTONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY A KOWALCZYK CPAPreparerPersonNm
PTINP01563311PTIN
Phone3024788940PhoneNum
Preparation2023-12-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
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 OfficerBRITTNEY STANTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12013 N MARKET STREETAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19802ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$684,046GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHOIRSCHOOLOFDELAWARE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTO PROVIDE MUSIC AND ACADEMIC INSTRUCTION TO YOUTH, WITHOUT REGARD TO THEIR RELIGIOUS AFFILIATION, EMPHASIZING EXCELLENCE IN THE RECITAL HALL AS WELL AS IN STUDENTS' LIVES, AND TO INSTILL IN THEM THE QUALITIES OF DISCIPLINE, RESPONSIBILITY, LEADERSHIP AND TEAMWORK.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee33TotalEmployeeCnt
Total Volunteers53TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,032,819PYContributionsGrantsAmt
CY Contributions Grants$614,639CYContributionsGrantsAmt
PY Program Service Revenue$93,517PYProgramServiceRevenueAmt
CY Program Service Revenue$48,730CYProgramServiceRevenueAmt
PY Investment Income$3,773PYInvestmentIncomeAmt
CY Investment Income$54CYInvestmentIncomeAmt
PY Other Revenue$4,370PYOtherRevenueAmt
CY Other Revenue$1,782CYOtherRevenueAmt
PY Total Revenue$1,134,479PYTotalRevenueAmt
CY Total Revenue$665,205CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$522,942PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$709,717CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$74,002CYTotalFundraisingExpenseAmt
PY Other Expenses$844,689PYOtherExpensesAmt
CY Other Expenses$523,657CYOtherExpensesAmt
PY Total Expenses$1,367,631PYTotalExpensesAmt
CY Total Expenses$1,233,374CYTotalExpensesAmt
PY Revenues Less Expenses-$233,152PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$568,169CYRevenuesLessExpensesAmt
Total Assets BOY$1,016,876TotalAssetsBOYAmt
Total Assets EOY$403,136TotalAssetsEOYAmt
Total Liabilities BOY$362,497TotalLiabilitiesBOYAmt
Total Liabilities EOY$316,926TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$654,379NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$86,210NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CHOIR SCHOOL OF DELAWARE (CSD) PROVIDES A TRANSFORMATIONAL EXPERIENCE FOR YOUTH AGES 7-17 IN THE GREATER WILMINGTON AREA, THE MAJORITY OF WHOM ARE CONSIDERED AT-RISK. THE CHOIR SCHOOL OFFERS A YEAR-ROUND EDUCATION PROGRAM THAT HAS A STRONG LEGACY OF SERVING AND ENGAGING WILMINGTON'S YOUTH AND FAMILIES THROUGH MUSIC AND MENTORING. STUDENTS RECEIVE FULL MERIT SCHOLARSHIPS FOR THEIR PARTICIPATION IN THE PROGRAM. OUR STUDENTS CONTINUE TO ACHIEVE A 100% GRADUATION RATE FROM HIGH SCHOOL AND GO ON TO COLLEGES, UNIVERSITIES, TRADES SCHOOLS AND MILITARY SERVICE. OUR INTERGENERATIONAL MODEL CREATES AN ENVIRONMENT WHERE NO CHILD IS FAR FROM AN ADULT WHO MODELS GOOD BEHAVIOR, OFFERS ENCOURAGEMENT AND SUPPORTS THE CHILD'S ACADEMIC NEEDS. CSD CONTINUES TO REACH OUT TO URBAN YOUTH AND PROVIDE A SAFE, PRODUCTIVE AND CREATIVE SPACE; MUSIC AND MENTORING WORK HAND-IN-HAND SO THAT "HARMONIZING LIFE AND LEARNING" IS AT THE CORE OF THE CHOIR SCHOOL'S MISSION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$949,698ExpenseAmt
Revenue$48,730RevenueAmt
DescIN OCTOBER, THE 2022-2023 JUBILEE SEASON CELEBRATED 140 YEARS OF SINGING AND 25 YEARS OF AFTER-SCHOOL PROGRAMMING. THE SEASON OPENED WITH THE THERE'S A PLACE FOR US: ANNUAL GALA CONCERT AT GRACE UNITED METHODIST CHURCH IN WILMINGTON AND FEATURED POPULAR MUSIC FROM THE GREAT AMERICAN SONGBOOK AND BROADWAY.IN DECEMBER, THE CHOIR SANG IN PERSON AT THE CHRIST CHURCH GREEN SHOW IN WILMINGTON AND LESSONS & CAROLS AT ST. PETER'S CHURCH IN LEWES. THE CHOIR ALSO RETURNED TO GRACE FOR SOUNDS OF THE SEASON, ON DECEMBER 11, FOR A FESTIVE HOLIDAY CONCERT THAT INCLUDED JOHN RUTTER'S, GLORIA ACCOMPANIED BY BRASS ALONG WITH FESTIVE SELECTIONS CELEBRATING THE WINTER SOLSTICE, KWANZAA, AND HANNUKAH.IN FEBRUARY, THE CHOIR GAVE TWO PERFORMANCES OF MUSIC BY BLACK COMPOSERS IN CELEBRATION OF BLACK HISTORY MONTH. OUR ANNUAL BLACK HISTORY MONTH CONCERT WAS HELD AT GRACE UMC. THE REPERTOIRE FOR WE HOLD THESE TRUTHS INCLUDED ROLLO DILWORTH'S WEATHER, A NEW WORK BASED ON A POEM OF THE SAME TITLE BY CLAUDIA RANKINE. THE PIECE HIGHLIGHTS THE TRAGEDY OF THE MURDER OF GEORGE FLYOD AND THE IMPACT OF THE PANDEMIC ON SOCIETY AS A WHOLE.IN APRIL, THE CHOIR HAD OUR FIRST EARTH DAY CELEBRATION WITH OUR CONCERT AT GRACE UNITED METHODIST. SUN, MOON, STARS FEATURED FROM AROUND THE WORLD AND THROUGH THE AGES CENTERING ON THE BEAUTY OF OUR PLANET AND A CALL TO ENSURE ITS SUSTAINABLE FUTURE.WE PRESENTED THE PROGRAM, "MAKE THEM HEAR YOU" IN 6 PUBLIC SCHOOLS ACROSS THE STATE. THE MAKE THEM HEAR YOU PROGRAM FOCUSES ON THE HISTORY OF SPIRITUALS AND CODED LANGUAGE USED ON THE UNDERGROUND RAILROAD.THE CHOIR SCHOOL ENDED THE YEAR WITH A CELEBRATION OF LIFE IN OUR FINAL CONCERT OF THE SEASON, LUX AETERNA, WHERE WE RECOGNIZED THOSE WHO HAD PASSED DUE TO THE COVID-19 PANDEMIC AND CELEBRATED ALL THE BEAUTY THAT LIFE BRINGS.THE CHOIR SCHOOL'S FLAGSHIP AFTER-SCHOOL PROGRAM OPERATES MONDAY-THURSDAY DURING THE ACADEMIC YEAR. CHOIR SCHOOL VANS TRANSPORT STUDENTS FROM SCHOOL TO OUR BUILDING, WHERE THEY ENJOY A MEAL, TUTORING, ONE-ON-ONE MENTORING, VOICE AND PIANO LESSONS, CHORAL REHEARSALS, INTERDISCIPLINARY WORKSHOPS, AND OTHER SOCIAL-EMOTIONAL PROGRAMMING. STUDENTS WHO JOIN OUR PROGRAM ENTER AS BEGINNERS, WITH NO REQUIREMENT FOR PRIOR MUSICAL ABILITY OR KNOWLEDGE. THEY ARE DISTINGUISHED BY THEIR LOVE OF SINGING AND THEIR COMMITMENT TO A RIGOROUS, REWARDING MUSICEDUCATION. THE PROGRAM IS CURRENTLY OPERATING AT CAPACITY (45 STUDENTS).THE CHOIR SCHOOL ENTERED A NEW PARTNERSHIP WITH WITH BRANDYWINE SCHOOL DISTRICT AND HARLAN ELEMENTARY TO BRING CHOIR SCHOOL PROGRAMMING ON-SITE TO HARLAN FOR STUDENTS IN GRADES K-5. THE PROGRAM BEGAN IN JANUARY 2023 AND CONTINUED THROUGH THE SCHOOL YEAR AS WELL AS A 5-WEEK SUMMER CAMP. STUDENTS RECEIVED ACADEMIC ENRICHMENT, MUSIC TRAINING, AND MEALS AS PART OF THE AFTERSCHOOL PROGRAM. IN THE SUMMER, THIS PROGRAM WAS THE ONLY FULL-DAY PROGRAM TO BE OFFERED WITHIN THE DISTRICT. STUDENTS PARTICIPATED IN IN ACADEMIC ENRICHMENT, MUSIC TRAINING,AND FIELD TRIPS, AND PRESENTED A TALENT SHOW AT THE END OF THE CAMP.THE CHOIR SCHOOL OPERATES AN ANNUAL MUSICAL THEATER SUMMER CAMP THAT SERVES 60 STUDENTS AGES 10-18. OVER THE COURSE OF FIVE WEEKS, STUDENTS EXPERIENCE ALL ASPECTS OF A MUSICAL THEATER PRODUCTION INCLUDING PERFORMANCE, STAGE MANAGEMENT, ACCOMPANIMENT BY A PROFESSIONAL ORCHESTRA, AND COACHING FROM PROFESSIONAL TEACHING ARTISTS. CAMP CULMINATES IN PUBLIC PERFORMANCES. WITH TWO SOLD-OUT SHOWS AND OVER 600 AUDIENCE MEMBERS FOR THEADDAMS FAMILY IN 2023, OUR ANNUAL MUSICAL HAS BECOME OUR MOST WELL-ATTENDED EVENT. THE 2024 MUSICAL HAS NOT YET BEEN SELECTED.IN ORDER TO PREVENT THE "SUMMER SLIDE", ACADEMIC SUPPORT IS BUILT INTO THE DAILY CAMP SCHEDULE. HIGH SCHOOL STUDENTS TAKE PSAT/SAT PREP COURSES WHILE YOUNGER STUDENTS HAVE READING, MATH, AND SCIENCE. THIS IS AN EFFORT TO ADDRESS WEALTH AND RACIAL INEQUALITY: WEALTHIER STUDENTS HAVE ACCESS TO ENRICHING SUMMER PROGRAMS OR TUTORING THAT OUR SUMMER CAMP PARTICIPANTS CANNOT AFFORD. AS SUCH, WE ARE COMMITTED TO KEEPING SUMMER CAMP TUITION-FREE FOR ALL AND PRIORITIZING ACADEMIC SUPPORT.SUMMER CAMP'S MUSIC EDUCATOR WORKFORCE DEVELOPMENT PROGRAM, WHICH LAUNCHED IN THE SUMMER OF 2023, IS EXPECTED TO GROW IN THE SUMMER OF 2024. THE PROGRAM SUPPORTS 16-18 ASPIRING YOUNG ARTISTS OF WORKING AGE BY PAYING THEM A WAGE AS THEY RECEIVE MENTORSHIP, MASTER CLASSES, AND PROFESSIONAL DEVELOPMENT SUPPORT.Desc
Total Program Service Expenses$949,698TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document51IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee33EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3025438657PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12013 NORTH MARKET STREETAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198024814ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TABE MASE
PRESIDENT3.00Yes (X)Yes (X)$0$0$0
DR ROSANNE FOLEY
SECRETARY2.00Yes (X)Yes (X)$0$0$0
SUSAN FLINT
TREASURER3.00Yes (X)Yes (X)$0$0$0
EMERY ABDEL-LATIF
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
DR DARRYL ROLAND
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL WILLIAMS
BOARD MEMBER1.00Yes (X)$0$0$0
RICHARD WADMAN
BOARD MEMBER1.00Yes (X)$0$0$0
TISHENA MOSS MBA
BOARD MEMBER1.00Yes (X)$0$0$0
BEN OSBUN
BOARD MEMBER1.00Yes (X)$0$0$0
SUSAN THOMAS-HOLDER PHD
BOARD MEMBER1.00Yes (X)$0$0$0
TRACEY ROBERTS
BOARD MEMBER1.00Yes (X)$0$0$0
DR LARK N BALL
BOARD MEMBER1.00Yes (X)$0$0$0
VICKI TASHJIAN
EX-OFFICIO BOARD MEMBER1.00Yes (X)$0$0$0
HON E NORMAN VEASEY
EX-OFFICIO BOARD MEMBER1.00Yes (X)$0$0$0
SUZANNE VEASEY
EX-OFFICIO BOARD MEMBER1.00Yes (X)$0$0$0
BRITTNEY STANTON
DIRECTOR OF OPERATIONS & MUSIC40.00Yes (X)Yes (X)$71,500$0$10,300
SHERIDAN WILLIAMSON
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$71,500TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$10,300TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$9,500FundraisingAmt
Government Grants$265,669GovernmentGrantsAmt
All Other Contributions$339,470AllOtherContributionsAmt
Total Contributions$614,639TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPERFORMANCE INCOMEDesc
Business711130BusinessCd
Total Revenue Column$48,730TotalRevenueColumnAmt
Related Or Exempt Func Income$48,730RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$48,730TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$54TotalRevenueColumnAmt
Exclusion$54ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$16,251FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$9,500ContriRptFundraisingEventAmt
Fundraising Direct Expenses$18,841FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,590TotalRevenueColumnAmt
Exclusion-$2,590ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescACCRETION OF PLEDGE DIDesc
Business713990BusinessCd
Total Revenue Column$4,372TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Exclusion$4,372ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,372OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$665,205TotalRevenueColumnAmt
Related Or Exempt Func Income$48,730RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,836ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$81,798TotalAmt
Program Services$62,986ProgramServicesAmt
Management And General$13,906ManagementAndGeneralAmt
Fundraising$4,906FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$523,601TotalAmt
Program Services$403,173ProgramServicesAmt
Management And General$89,012ManagementAndGeneralAmt
Fundraising$31,416FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$61,228TotalAmt
Program Services$47,145ProgramServicesAmt
Management And General$10,409ManagementAndGeneralAmt
Fundraising$3,674FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$43,090TotalAmt
Program Services$33,180ProgramServicesAmt
Management And General$7,325ManagementAndGeneralAmt
Fundraising$2,585FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$44,819TotalAmt
Program Services$34,511ProgramServicesAmt
Management And General$7,619ManagementAndGeneralAmt
Fundraising$2,689FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$11,648TotalAmt
Program Services$8,969ProgramServicesAmt
Management And General$1,980ManagementAndGeneralAmt
Fundraising$699FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$54,198TotalAmt
Program Services$41,732ProgramServicesAmt
Management And General$9,214ManagementAndGeneralAmt
Fundraising$3,252FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,703TotalAmt
Program Services$8,241ProgramServicesAmt
Management And General$1,820ManagementAndGeneralAmt
Fundraising$642FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,418TotalAmt
Program Services$12,641ProgramServicesAmt
Management And General$2,791ManagementAndGeneralAmt
Fundraising$986FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$47,782TotalAmt
Program Services$36,792ProgramServicesAmt
Management And General$8,123ManagementAndGeneralAmt
Fundraising$2,867FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$28,260TotalAmt
Program Services$21,760ProgramServicesAmt
Management And General$4,804ManagementAndGeneralAmt
Fundraising$1,696FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$28,577TotalAmt
Program Services$22,004ProgramServicesAmt
Management And General$4,858ManagementAndGeneralAmt
Fundraising$1,715FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,343TotalAmt
Program Services$5,654ProgramServicesAmt
Management And General$1,248ManagementAndGeneralAmt
Fundraising$441FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$14,477TotalAmt
Program Services$11,147ProgramServicesAmt
Management And General$2,461ManagementAndGeneralAmt
Fundraising$869FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,121TotalAmt
Program Services$3,173ProgramServicesAmt
Management And General$701ManagementAndGeneralAmt
Fundraising$247FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,666TotalAmt
Program Services$7,443ProgramServicesAmt
Management And General$1,643ManagementAndGeneralAmt
Fundraising$580FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,537TotalAmt
Program Services$8,114ProgramServicesAmt
Management And General$1,791ManagementAndGeneralAmt
Fundraising$632FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
EXPANSION COSTS$129,950$100,062$22,092$7,796
PERFORMANCE EXPENSE$55,712$42,898$9,471$3,343
CAMP SUPPLIES$49,446$38,073$8,406$2,967

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,233,374TotalAmt
Program Services$949,698ProgramServicesAmt
Management And General$209,674ManagementAndGeneralAmt
Fundraising$74,002FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$474,754BOYAmt
EOY$46,227EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$20,627BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$271,528BOYAmt
EOY$133,997EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$142BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$375,535LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$283,209LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$101,992BOYAmt
EOY$92,326EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$147,833BOYAmt
EOY$130,586EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,016,876BOYAmt
EOY$403,136EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$64,764BOYAmt
EOY$35,056EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$149,900BOYAmt
EOY$149,900EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$147,833BOYAmt
EOY$131,970EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$362,497BOYAmt
EOY$316,926EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$312,790BOYAmt
EOY$71,890EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$341,589BOYAmt
EOY$14,320EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$654,379BOYAmt
EOY$86,210EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,016,876BOYAmt
EOY$403,136EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$568,169ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$395,320CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$687,684CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,321,438CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,032,819CurrentTaxYearMinus1YearAmt
Current Tax Year$614,639CurrentTaxYearAmt
Total$4,051,900TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$395,320CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$687,684CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,321,438CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,032,819CurrentTaxYearMinus1YearAmt
Current Tax Year$614,639CurrentTaxYearAmt
Total$4,051,900TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$274,339SubstantialContributorsTotAmt
Public Support Total170$3,777,561PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,190CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$66CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$155CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,773CurrentTaxYearMinus1YearAmt
Current Tax Year$54CurrentTaxYearAmt
Total$5,238TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$37,188CurrentTaxYearMinus4YearsAmt
Total$37,188TotalAmt
FieldValueIRS element (for citing)
Total Support$4,094,326TotalSupportAmt
Gross Receipts Rltd Activities$243,045GrossReceiptsRltdActivitiesAmt
Public Support CY1700.92260PublicSupportCY170Pct
Public Support PY1700.86590PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$0BeginningYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,081BeginningYearBalanceAmt
Investment Earnings Or Losses-$2,081InvestmentEarningsOrLossesAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,081BeginningYearBalanceAmt
End Year Balance$2,081EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,727BeginningYearBalanceAmt
Investment Earnings Or Losses$354InvestmentEarningsOrLossesAmt
End Year Balance$2,081EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,894BeginningYearBalanceAmt
Investment Earnings Or Losses-$167InvestmentEarningsOrLossesAmt
End Year Balance$1,727EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$91,773OtherCostOrOtherBasisAmt
Depreciation$30,874DepreciationAmt
Book Value$60,899BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$283,762OtherCostOrOtherBasisAmt
Depreciation$252,335DepreciationAmt
Book Value$31,427BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$92,326TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRIGHT TO USE - ASSET - ASC 842, DEBNAM LEASEDesc
Book Value$130,586BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$130,586TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescRIGHT TO USE LIABILITY - ASC 842, DEBNAM LEASEDesc
Amt$131,970Amt
FieldValueIRS element (for citing)
Total Liability$131,970TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$665,205TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$665,205RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$665,205TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,233,374TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,233,374ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,233,374TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ENDOWMENT HAS BEEN ESTABLISHED AND IS MANAGED TO PROVIDE A PREDICTIBLE STREAM OF FUNDING TO THE ORGANIZATION'S PROGRAMS.
PART X, LINE 2:IN A LETTER DATED JULY 20, 2007, THE INTERNAL REVENUE SERVICE DETERMINED THAT THE CHOIR SCHOOL OF DELAWARE, INC., A NOT-FOR-PROFIT ORGANIZATION, IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE RULES FOR THE RECOGNITION, MEASUREMENT, CLASSIFICATION, AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE ORGANIZATION'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE ORGANIZATION WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES AND INTEREST AS A RESULT OF SUCH CHALLENGE.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GALA CONCERTEvent1Nm
Gross Receipts Event1$25,751GrossReceiptsEvent1Amt
Charitable Contri Event1$9,500CharitableContriEvent1Amt
Gross Revenue Event1$16,251GrossRevenueEvent1Amt
Other Direct Expenses Event1$18,841OtherDirectExpensesEvent1Amt
Gross Receipts Total$25,751GrossReceiptsTotalAmt
Charitable Contributions Tot$9,500CharitableContributionsTotAmt
Gross Revenue Total Events$16,251GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$18,841OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$18,841DirectExpenseSummaryEventsAmt
Net Income Summary-$2,590NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION'S MEMBERS CONSIST OF ALL CURRENT DIRECTORS OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7AMEMBERS OF THE ORGANIZATION VOTE FOR DIRECTORS AND OFFICERS OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BMANAGEMENT REVIEWS THE PREPARED FORM 990 BEFORE IT IS FILED AND THE FULL GOVERNING BOARD WILL HAVE ACCESS TO IT AFTER IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY, AT EVERY ANNUAL MEETING, GOVERNING BOARD MEMBERS ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15PROFESSIONAL ORGANIZATION COMPENSATION STUDIES ARE USED. THE PROCESS INCLUDES THE FOLLOWING ELEMENTS - REVIEW AND APPROVAL BY A GOVERNING BOARD OR COMPENSATION COMMITTEE, PROVIDED THE KEY PERSON IS NOT INVOLVED - USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARELY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS - CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES FORM 990 AND FORM 1023 AVAILABLE UPON REQUEST. ADDITIONALLY, FORM 990 IS AVAILABLE ON GUIDESTAR.ORG.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XII LINE 2CTHE ORGANIZATION HAS NOT CHANGED ITS PROCESS FOR THE SELECTION AND OVERSIGHT OF AN INDEPENDENT AUDITOR.