2022-11-14T13:26:19-06:00 2021-12-31 271235638 MCM CPAS & ADVISORS LLP 462 SOUTH 4TH STREET SUITE 2600 LOUISVILLE KY 40202 990 2021-01-01 611297707 CCMH CORPORATION CCMH 5027323200 309 ELEVENTH ST CARROLLTON KY 41008 KIM HAVERLY CEO/CFO 5027323200 2022-11-11 1 KIM HAVERLY XXX-XX-XXXX CHRISTINE KEITH CPA P00963290 5027491900 2022-11-11 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z KIM HAVERLY 309 ELEVENTH ST CARROLLTON KY 41008 22292073 0 X WWW.CCMHOSP.COM X 2007 KY PROVIDE A HEALTHCARE FACILITY OFFERING ACUTE CARE, SKILLED CARE, OUTPATIENT SERVICES, AND EMERGENCY MEDICAL SERVICES TO RESIDENTS OF CARROLL COUNTY, KENTUCKY AND SURROUNDING AREAS. 11 11 249 14 0 0 5740102 3263500 14445168 16496373 3642 5454 2495067 2526746 22683979 22292073 0 0 0 0 11378070 10761226 0 0 0 8966843 9626555 20344913 20387781 2339066 1904292 13363564 15040154 9416494 9188792 3947070 5851362 PROVIDE A HEALTHCARE FACILITY OFFERING ACUTE CARE, SKILLED CARE, OUTPATIENT SERVICES, AND EMERGENCY MEDICAL SERVICES TO RESIDENTS OF CARROLL COUNTY, KENTUCKY AND SURROUNDING AREAS. 0 0 19080426 18861154 SERVICED 52,357 PATIENTS THIS YEAR. APPROXIMATELY 7,018 PATIENTS WERE SERVICED IN EMERGENCY ROOMS. ALSO HAD 16,970 PHYSICIAN CLAIMS.PROVIDED MEDICAL CARE FOR THOSE UNABLE TO PAY.PROVIDED RURAL HEALTH CLINIC TO SERVE THE INDIGENT OF THE COMMUNITY. 19080426 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 59 0 1 249 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X KIMBERLY ADAMS 5027323200 309 ELEVENTH ST CARROLLTON KY 41008 VALERIE HINES TRUSTEE 1.00 X 0 0 0 NICK MARSH TRUSTEE 1.00 X 0 0 0 ROBERT YOWLER TRUSTEE 1.00 X 0 0 0 HAROLD TOMLINSON TRUSTEE 1.00 X 0 0 0 JOHN SPIKE WRIGHT TRUSTEE 1.00 X 0 0 0 SCOTT NAB TRUSTEE 1.00 X 0 0 0 LAMAN STARK TRUSTEE 1.00 X 0 0 0 CASEY ELLIS TRUSTEE 1.00 X 0 0 0 VICKY RAND TRUSTEE 1.00 X 0 0 0 JAMES STEVENSON SECRETARY 1.00 X X 0 0 0 DENNIS RAISOR PRESIDENT 1.00 X X 0 0 0 KIMBERLY HAVERLY CEO/CFO 40.00 X 188500 0 24000 RANJHAN GOPANG PHYSICIAN 40.00 X 850891 0 34677 FAROOQ MIRZA PHYSICIAN 40.00 X 333581 0 45756 SHERRELL NUNNELLEY PHYSICIAN 40.00 X 283982 0 39202 WINSTON YAP PHYSICIAN 40.00 X 255861 0 24292 THOMAS SLONE NURSE ANESTHETIST 40.00 X 204537 0 4257 2117352 0 172184 8 0 1 0 EMCARE PHYSICIAN SERVICES 7032 COLLECTION CENTER DRIVE CHICAGO IL 60693 EMERGENCY ROOM PHYSICIANS 857609 TRISTATE BIOMEDICAL SOLUTIONS 201 INDUSTRIAL DRIVE SUITE A FRANKLIN OH 45005 EQUIPMENT SERVICING 241924 NEXIGEN 16 EAST 11TH STREET NEWPORT KY 41071 IT SERVICES 215995 NUMED INC PO BOX 1098 DENTON TX 76202 IMAGING SERVICES 181625 ULTRA GROUP VENTURES LLC 651 EAST 4TH STREET STE 100 CHATTANOOGA TN 37403 MANAGEMENT SERVICES 126280 5 2869532 393968 3263500 PATIENT SERVICE REVENUE 622110 16496373 16496373 16496373 5454 5454 110414 0 110414 110414 110414 340B PROGRAM 622110 1618508 1618508 MEDICAID HRIP 622110 609747 609747 MISCELLANEOUS 622110 186431 134880 51551 1646 1646 2416332 22292073 18861154 0 167419 X 212500 106250 106250 8797235 8711770 85465 1121535 1110624 10911 629956 598458 31498 39860 39860 2900127 1881593 1018534 20686 8481 12205 109136 108146 990 979951 979951 11603 9979 1624 163652 163652 681046 681046 298309 298309 MEDICAL SUPPLIES AND DR 2095229 2095229 BAD DEBT 1856769 1856769 PROVIDER TAX 282586 282586 MISCELLANEOUS 187601 187583 18 20387781 19080426 1307355 0 4555527 5950076 19165 17491 1284818 1463664 104510 216697 386982 468733 21797800 15535147 6351722 6262653 660840 660840 13363564 15040154 1682614 1984439 6149382 6017460 1584498 1186893 9416494 9188792 X 3947070 5851362 3947070 5851362 13363564 15040154 1904292 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 376450 376450 8840441 5497483 3342958 11740831 9796280 1944551 840078 241384 598694 6262653 ESTIMATED THIRD PARTY SETTLEMENTS 1186893 1186893 X 20435304 0 20435304 1856769 1856769 22292073 18531012 0 18531012 1856769 1856769 20387781 PART X, LINE 2: THE HOSPITAL IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS A TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE HOSPITAL RECOGNIZES UNCERTAIN TAX POSITIONS USING THE "MORE LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,856,769. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,856,769. 1 1 X 1 X 1 X 1 1 0 1 1 2130155 5149526 0 0.00000 9313052 4475655 4837397 0.23730 11443207 9625181 4837397 0.23730 11443207 9625181 4837397 0.23730 1 1856769 7110527 7513295 -402768 X 1 1 1 1 CARROLL COUNTY MEMORIAL HOSPITAL 309 ELEVENTH ST CARROLLTON KY 41008 X X X X CARROLL COUNTY MEMORIAL HOSPITAL 1 0 0 1 X X X X X X X X X 19 1 0 0 1 X HTTPS://WWW.CCMHOSP.COM/ABOUT-US/HOSPITAL-INFORMATION/ X 1 19 1 HTTPS://WWW.CCMHOSP.COM/ABOUT-US/HOSPITAL-INFORMATION/ 0 1 X 100.000000000000 200.000000000000 X X X X 1 1 X X X 1 X HTTP://WWW.CCMHOSP.COM/FINANCIAL-INFORMATION/ 1 X 0 X X X 1 0 0 CARROLL COUNTY MEMORIAL HOSPITAL PART V, SECTION B, LINE 5: THE COMMUNITY STEERING COMMITTEE IS A VITAL PART TO THE CHNA PROCESS. THESE INDIVIDUALS REPRESENT ORGANIZATIONS AND AGENCIES FROM THE SERVICE AREA AND IN PARTICULAR, THE INDIVIDUALS WHO WERE WILLING TO VOLUNTEER ENABLED THE HOSPITAL TO GET INPUT FROM POPULATIONS THAT WERE OFTEN NOT ENGAGED IN CONVERSATIONS ABOUT THEIR HEALTH NEEDS. CEDIK PROVIDED A LIST OF POTENTIAL AGENCIES AND ORGANIZATIONS THAT WOULD FACILITATE BROAD INPUT. THE COMMUNITY STEERING COMMITTEE MET TWICE AS A GROUP AND EACH TIME A HOSPITAL REPRESENTATIVE WELCOMED AND THANKED THE INDIVIDUALS FOR ASSISTING IN THE PROCESS AND THEN EXCUSED THEMSELVES IF FOCUS GROUP DISCUSSION WAS BEING CONDUCTED. CEDIK ASKED THAT HOSPITAL REPRESENTATIVES NOT BE PRESENT DURING ANY FOCUS GROUP DISCUSSIONS OR DEBRIEFING WITH THE COMMUNITY STEERING COMMITTEE.COMMUNITY STEERING COMITTEE MEMBERS:FLOYD BOWLING - CARROLL COUNTY MAGISTRATEGREG GOFF OF FIRST NATIONAL BANK OF KENTUCKYPAT BAKER - DIRECTOR OF HOUSING AUTHORITYDENISE HALL OF DRUG FREE COMMUNITIES/TRIMBLE COUNTYKATHY BEIGER OF CARROLL COUNTY SCHOOOL SYSTEMTRACY MILES OF GALLATIN COUNTY CLERK'S OFFICEJEFF MOORE OF THE NEWS DEMOCRATLISA DRODDY OF INTERIM HEALTH CAREYVONNE POE OF THREE RIVERS DISTRICT HEALTH DEPARTMENT CARROLL COUNTY MEMORIAL HOSPITAL PART V, SECTION B, LINE 11: MORE PRIMARY CARE PROVIDERS - THE CEO HAS RECENTLY RETAINED A RECRUITING FIRM TO LOOK FOR INTERNAL MEDICINE AND/OR FAMILY PRACTICE FOR CCFP AND WFP. WE ARE REACHING OUT TO PHYSICIANS THROUGH PERSONAL CONTACTS HERE AT THE HOSPITAL THAT MAY BE INTERESTED IN BECOMING A PART OF OUR TEAM. WE PLAN TO BE PROACTIVE INSTEAD OF REACTIVE WITH RECRUITMENT, SUCH AS NOT JUST FILLING GAPS WHEN PHYSICIANS LEAVE OR RETIRE, BUT ALWAYS LOOKING TO ADD MORE PHYSICIANS TO OUR MEDICAL STAFF. WE HIRED A NEW FAMILY MEDICINE PHYSICIAN IN AUGUST 2021 - TO START 7/15/2022. HIRED 2 NEW FAMILY PRACTICE NURSE PRACTITIONERS IN 2021. ALSO HIRED A HIGHLY SKILLED GENERAL SURGEON IN 2021. REHABILITATION PROGRAMS FOR ADDICTION/WITHDRAWAL MANAGEMENT - WE HAVE HIRED A LICENSED PROFESSIONAL CLINICAL COUNSELOR AND HAVE STARTED AN INPATIENT MEDICAL STABILIZATION PROGRAM. THIS PROGRAM WILL BE TO MANAGE WITHDRAWAL SYMPTOMS AND EVALUATE THE PATIENT'S NEEDS FOR FURTHER REHAB/COUNSELING WHEN THE PATIENT HAS BEEN DISCHARGED FROM OUR INPATIENT. THIS IS A THREE TO FIVE DAY PROGRAM. GRANT FUNDING WAS RECEIVED IN 2020 AND THE PROGRAM NAS STARTED. WE AIM TO HAVE A REPRESENTATIVE ON THE COMMUNITY PLANNING COALITION THAT HAS A PLANNING GRANT TO DETERMINE NEED AND RESOURCES FOR ADDRESSING EDUCATION/PREVENTION AND TREATMENT OF SUBSTANCE USE IN YOUTH AND ADULTS. WE PLAN TO DEVELOP THESE COMMUNITY RELATIONSHIPS SO THAT WE POOL OUR RESOURCES TO GET SERVICES TO PATIENTS IN NEED.TRANSPORTATION - WE CURRENTLY HAVE A WELLNESS TRANSIT THAT IS AVAILABLE FROM 8AM TO 4PM MONDAY THROUGH THURSDAY AND 8AM TO 12PM ON FRIDAY. SCHEDULED APPOINTMENTS FOR TRANSFERS ARE TO BE MADE 72 HOURS IN ADVANCE AND ARE ONLY AVAILABLE TO CARROLL COUNTY RESIDENTS. WE WOULD LIKE TO INCREASE THIS SERVICE TO OUT OF TOWN APPOINTMENTS IN THE CITY BY INCREASING THE NUMBER OF PAID AND VOLUNTEER DRIVERS. WE CURRENTLY HAVE THREE VANS FOR TRANSPORT BUT HAVE ORDERED ANOTHER ONE THAT HAS BEEN PAID FOR WITH A GRANT. WE NEED TO REACH OUT TO OUR REGIONAL COUNTY OFFICIALS TO WORK ON WAYS TO EXPAND THIS SERVICE TO THEIR COUNTIES.THE AREAS THAT WERE SUGGESTED AS NEEDS THAT WE DID NOT CHOOSE TO ADDRESS AT THIS TIME WERE:EDUCATION - WE WILL BE INCORPORATING EDUCATIONAL PROGRAMMING INTO THE REHAB FOR ADDICTION/WITHDRAWAL PROGRAMS STRATEGY.CANCER SERVICES (SUPPORT SERVICES) - CANCER TREATMENT IS AVAILABLE WITHIN 25 MILES TO THE SOUTH AND WEST OF THE HOSPITAL. CANCER SERVICES ARE VERY COSTLY TO START UP AND WE HAVE HAD ONE IN THE PAST AND WAS POORLY UTILIZED. THERE ARE SUPPORT SERVICES THAT ARE PROVIDED HERE SUCH AS PORT FLUSHES, BLOOD DRAWS, AND TRANSFUSIONS ON MED/SURG OUTPATIENT AREA. IT IS EVIDENT THAT WE NEED TO ADVERTISE THESE SERVICES AND THEIR AVAILABILITY TO THE COMMUNITY.BASIC LIFE SKILLS - WE WOULD OFFER TO SUPPORT THE SCHOOLS WITH THEIR ENDEAVORS TO PROVIDE THIS EDUCATION AND TRAINING WITH RESOURCES AND STAFF AS NEEDED. 3 1 - BEDFORD FAMILY PRACTICE 470 HIGHWAY 421 NORTH BEDFORD KY 40006 PROVIDER BASED RURAL HEALTH CLINIC 2 - WARSAW FAMILY PRACTICE 202 FRANKLIN STREET WARSAW KY 41095 PROVIDER BASED RURAL HEALTH CLINIC 3 - CARROLL COUNTY RURAL HEALTH CLINIC 309 ELEVENTH ST CARROLLTON KY 41008 PROVIDER BASED RURAL HEALTH CLINIC PART I, LINE 7: THE ORGANIZATION USED THE MEDICARE COST TO CHARGE RATIO TO COMPLETE PART I, LINE 7. PART III, LINE 2: IN DETERMINING THE AMOUNT OF BAD DEBT AT COST, THE ORGANIZATION USED THE MEDICARE COST REPORT (MCR), COST TO CHARGE RATIO OF 36.8%. PART III, LINE 3: PATIENT ACCOUNTS RECEIVABLE ARE STATED AT NET REALIZABLE AMOUNTS FROM PATIENTS, THIRD-PARTY PAYORS AND OTHERS FOR SERVICES RENDERED. THE HOSPITAL PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS, WHICH IS MANAGEMENT'S ESTIMATE BASED UPON HISTORICAL COLLECTION INFORMATION AND OTHER INDUSTRY TRENDS. PATIENT ACCOUNTS RECEIVABLE ARE BILLED UPON DISCHARGE AND ARE OFDINARILY DUE WITHIN 30 DAYS OF BILLING. BALANCES MORE THAN 120 DAYS PAST DUE ARE CONSIDERED DELINQUENT. DELINQUENT RECEIVABLES ARE TURNED OVER TO A COLLECTION AGENCY. PART III, LINE 4: A SEPARATE FOOTNOTE FOR BAD DEBT EXPENSE IS NOT INCLUDED IN THE AUDITED FINANCIAL STATEMENTS.PATIENT ACCOUNTS RECEIVABLE ARE STATED AT NET REALIZABLE AMOUNTS FROM PATIENTS, THIRD-PARTY PAYORS AND OTHERS FOR SERVICES RENDERED. THE HOSPITAL PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS, WHICH IS MANAGEMENT'S ESTIMATE BASED UPON HISTORICAL COLLECTION INFORMATION AND OTHER INDUSTRY TRENDS. PATIENT ACCOUNTS RECEIVABLE ARE BILLED UPON DISCHARGE AND ARE ORDINARILY DUE WITHIN 30 DAYS OF BILLING. BALANCES MORE THAN 120 DAYS PAST DUE ARE CONSIDERED DELINQUENT. DELINQUENT RECEIVABLES ARE TURNED OVER TO A COLLECTION AGENCY. IN DETERMINING THE AMOUNT OF BAD DEBT AT COST, THE ORGANIZATION USED THE MEDICARE COST REPORT (MCR), COST TO CHARGE RATIO OF 36.8%. PART III, LINE 9B: THE ORGANIZATION'S COLLECTION POLICY STATES THAT ANY PERSON INDICATING AN INABILITY TO PAY WILL BE SCREENED FOR FINANCIAL ASSISTANCE. PART VI, LINE 2: INPUT FROM COMMUNITY LEADERS, BOARD MEMBERS, EMPLOYEES AND PATIENTS. HOSPITAL ADMINISTRATOR IS A MEMBER OF SEVERAL LOCAL ORGANIZATIONS (ROTARY, ECONOMIC DEVELOPMENT, ETC.). PART VI, LINE 3: FINANCIAL COUNSELORS ASSIST THOSE WITHOUT INSURANCE INCLUDING THOSE WITH INSURANCE THAT EXPRESS A NEED FOR FINANCIAL ASSISTANCE. PART VI, LINE 4: THE ORGANIZATION SERVES A LARGELY RURAL POPULATION. COMMERCE IS CENTERED AROUND THE OHIO RIVER AND INDUSTRIES RELATED TO SUCH. THE POPULATION IS GENERALLY POORER THAN THE STATE AVERAGE WITH HIGHER THAN AVERAGE UNEMPLOYMENT. PART VI, LINE 5: HOSPITAL SPONSORED COMMUNITY HEALTH FAIR OFFERING SCREENINGS, PREVENTATIVE EDUCATION, AND INFORMATION TO PROMOTE GOOD HEALTH. COVID EDUCATION AND BEHAVIORAL HEALTH EDUCATION TO THE COMMUNITY. BOARD OF DIRECTORS REPRESENT THE ENTIRE COMMUNITY AND WORK WITH THE HOSPITAL TO PROMOTE AND PROVIDE HEALTHY COMMUNITY BENEFITS.HOSPITAL WORKS WITH COUNTY HEALTH DEPARTMENT TO PROMOTE HEALTHY LIVING AND PREVENTION. X X 0 0 0 0 0 0 0 1 0 RANJHAN GOPANG PHYSICIAN 624848 0 226043 0 0 0 26000 0 8677 0 885568 0 0 0 FAROOQ MIRZA PHYSICIAN 333581 0 0 0 0 0 26000 0 19756 0 379337 0 0 0 SHERRELL NUNNELLEY PHYSICIAN 272982 0 1000 0 10000 0 26000 0 13202 0 323184 0 0 0 WINSTON YAP PHYSICIAN 236261 0 19600 0 0 0 21563 0 2729 0 280153 0 0 0 KIMBERLY HAVERLY CEO/CFO 188500 0 0 0 0 0 19000 0 5000 0 212500 0 0 0 THOMAS SLONE NURSE ANESTHETIST 204537 0 0 0 0 0 1584 0 2673 0 208794 0 0 0 PART I, LINE 7 PHYSICIANS ARE ELIGIBLE FOR BONUSES BASED ON PRODUCTIVITY (RVU'S). FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS THE 990 AND THEN THE 990 IS DISTRIBUTED TO THE GOVERNING BODY PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C CARROLL COUNTY MEMORIAL HOSPITAL'S ADVISORY BOARD; CCMH CORPORATION; OWE A DUTY OF CARE AND A DUTY OF LOYALTY TO CARROLL COUNTY MEMORIAL HOSPITAL, WHICH REQUIRE EACH DIRECTOR TO ACT IN GOOD FAITH, ON AN INFORMED BASIS, AND IN A MANNER THAT THE DIRECTOR HONESTLY BELIEVES TO BE IN THE BEST INTEREST OF CARROLL COUNTY MEMORIAL HOSPITAL. EACH MEMBER OF THE ADVISORY BOARD OF CARROLL COUNTY MEMORIAL HOSPITAL AND ITS AFFILIATED ORGANIZATIONS, CARROLL COUNTY MEMORIAL HOSPITAL OR SUBCOMMITTEES OF THESE BOARDS THAT HAVE BOARD DELEGATED POWERS SHALL FULLY AND ACCURATELY COMPLETE CARROLL COUNTY MEMORIAL HOSPITAL'S CONFLICT OF INTEREST DISCLOSURE FORM. THE FORM IS COMPLETED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS REVIEWED, DETERMINED AND APPROVED BY THE CCMH BOARD OF DIRECTORS. IT IS PART OF AN EMPLOYMENT CONTRACT FOR THE CEO. COMPARATIVE DATA FOR A HOSPITAL OF THIS SIZE AND IN THIS GEOGRAPHIC AREA ARE USED AMONG OTHER FACTORS. SALARY ADJUSTMENT IS REVIEWED ANNUALLY BY THE BOARD. THE CONTRACT IS REVIEWED EVERY THREE YEARS. COMPENSATION FOR THE DIRECTOR OF FINANCE, D.O.N., D.O.A., DIRECTOR OF CLINICAL SERVICES AND DEPARTMENT MANAGER SALARY AND WAGES ARE BASED ON A SALARY SCALE CONSIDERING YEARS OF EXPERIENCE AND YEARS OF SERVICE AT THE HOSPITAL. ANNUAL INCREASES ARE REVIEWED AND APPROVED BY THE CCMH BOARD AS PART OF THE BUDGETARY PROCESS AND AT THE TIME OF THE SALARY AND WAGE INCREASE. THE SALARY SCALE IS REVIEWED ANNUALLY THROUGH A MARKET ANALYSIS WITH COMPARATIVE DATA FOR HOSPITALS OF THIS SIZE IN THE GEOGRAPHIC AREA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,094,250. MANAGEMENT AND GENERAL EXPENSES 575,655. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,669,905. PHYSICIAN FEES: PROGRAM SERVICE EXPENSES 739,752. MANAGEMENT AND GENERAL EXPENSES 416,110. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,155,862. COLLECTION FEES: PROGRAM SERVICE EXPENSES 17,869. MANAGEMENT AND GENERAL EXPENSES 10,051. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,920. RECRUITING FEES: PROGRAM SERVICE EXPENSES 29,722. MANAGEMENT AND GENERAL EXPENSES 16,718. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,440. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. THE BOARD OF DIRECTORS OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THE INDEPENDENT AUDITOR MEETS WITH THE BOARD OF DIRECTORS AT THE CONCLUSION OF THE AUDIT.