2021-05-06T14:50:45-05:00 2020-06-30 411360831 OLSEN THIELEN & CO LTD 2675 LONG LAKE ROAD ST PAUL MN 55113 990 2019-07-01 411360294 NEIGHBORS INC NEIG 6514555000 222 GRAND AVE W SOUTH ST PAUL MN 550754000 CHARLES D THOMPSON PRESIDENT/CEO 6514555000 2021-04-27 1 RYAN VETTRUS CPA P01243596 6514834521 2019 2022-09-23 18:48:47Z X CHARLES D THOMPSON 222 GRAND AVE W SOUTH ST PAUL MN 550754000 3628499 0 X WWW.NEIGHBORSMN.ORG X 1974 MN PROVIDING OPPORTUNITIES FOR OUR NEIGHBORS TO THRIVE BY CONNECTING VOLUNTEERS WITH PEOPLE IN NEED 15 15 23 1143 0 0 3216681 3335710 173694 136605 9843 42775 18053 15250 3418271 3530340 2225054 2369476 0 0 837534 918428 0 0 66252 248373 266790 3310961 3554694 107310 -24354 2642100 2848710 24554 256866 2617546 2591844 X OUR MISSION: PROVIDING OPPORTUNITIES FOR OUR NEIGHBORS TO THRIVE BY CONNECTING VOLUNTEERS WITH PEOPLE IN NEED. OUR VISION, OF TRANSFORMED COMMUNITIES WHERE ALL ARE NOURISHED, IS EVIDENT IN ALL WE DO. LAST YEAR, 1,482 VOLUNTEERS SERVED THROUGH PROGRAMS THAT HELP WITH BASIC NEEDS SUCH AS FOOD, CLOTHING, TRANSPORTATION AND FINANCIAL ASSISTANCE. IN 1972, VOLUNTEERS FROM SIX LOCAL FAITH COMMUNITIES CAME TOGETHER TO HELP THEIR NEIGHBORS SUFFERING FROM AN ECONOMIC CRISIS. THE RESULT WAS NEIGHBORS, INC. AT THE TIME, BOTH THE SWIFT AND ARMOUR PACKING COMPANIES WERE CLOSING THEIR LOCAL MEAT PACKING OPERATIONS, REMOVING 9,000 JOBS FROM THE LOCAL ECONOMY. AN INDEPENDENT NON-PROFIT ORGANIZATION WAS FORMED TO PROVIDE ASSISTANCE TO FAMILIES IN NEED, AND THE PHILOSOPHY OF SERVING THE COMMUNITY THROUGH THE TIME AND TALENT OF VOLUNTEERS CONTINUES. TODAY, NEIGHBORS OPERATES WITH THE HELP OF MORE THAN 30 FAITH COMMUNITIES, COUNTLESS LOCAL BUSINESSES, CIVIC GROUPS, FOUNDATIONS, AND MANY MORE. 0 0 3107065 2357121 136605 OUR MODEL CENTERS ON QUALIFIED VOLUNTEERS AND STAFF WHO ARE COMMITTED TO PROVIDING HEALTHY FOOD, CLOTHING AND INDIVIDUAL SUPPORT SERVICES TO HELP STABILIZE PEOPLE WITH LOW INCOMES IN NORTHERN DAKOTA COUNTY. WE SERVE THE COMMUNITIES OF SOUTH ST. PAUL, WEST ST. PAUL, INVER GROVE HEIGHTS, MENDOTA, MENDOTA HEIGHTS, LILYDALE AND SUNFISH LAKE AS WELL AS MANY WHO ARE HOMELESS. OF THOSE SERVED: 40 PERCENT ARE WHITE, 32 PERCENT ARE LATINO, 14 PERCENT ARE AFRICAN AMERICAN, 12 PERCENT ARE MULTIRACIAL, AND 2 PERCENT ARE ASIAN OR NATIVE AMERICAN. ADDITIONALLY, MANY OF OUR SUPPORTIVE ASSISTANCE PROGRAMS SERVE DAKOTA COUNTY'S AGING POPULATION, WITH MORE THAN 800 SENIORS ACCESSING OUR SUPPORT LAST YEAR. NEIGHBORS, INC. HAS EVOLVED OVER TIME AS THE NEEDS OF THE PEOPLE IN THE COMMUNITY HAVE GROWN AND CHANGED. TODAY WE OPERATE MULTIPLE FOOD PROGRAMS, EMERGENCY ASSISTANCE, AND CLOTHING VOUCHERS THROUGH OUR THRIFT STORE. IN ADDITION, WE HAVE A SEASONAL HOLIDAY GIFT ADOPTION PROGRAM FOR FAMILIES IN NEED. WE RELY ON VOLUNTEERS TO HELP US MEET OUR MISSION EACH DAY WITH MORE THAN 20 ON SITE AND IN THE COMMUNITY EACH DAY. IN TURN, PROVIDING OPPORTUNITIES FOR PEOPLE TO HELP THEIR FELLOW CITIZENS IS A PROGRAM IN ITSELF. WHEN A PERSON CALLS IN TO NEIGHBORS FOR FOOD SUPPORT, THEY ARE QUICKLY WRAPPED IN A COMPREHENSIVE EFFORT TO ENSURE THAT THEY ARE ABLE TO HAVE ACCESS TO A WIDE VARIETY OF SERVICES AND PROGRAMS, BEYOND JUST FOOD. IT IS HERE THAT WE WORK WITH SOMEONE TO DETERMINE THE BEST MANNER FOR WHICH TO RECEIVE THEIR FOOD PICK-UP, DELIVERY, OR SHOPPING ON-SITE. CLIENTS CAN BE SCREENED OVER THE PHONE FOR ELIGIBILITY FOR ALL FEDERAL OR STATE PROGRAMS INCLUDING FOOD PROGRAMS, HOUSING ASSISTANCE, CHILDCARE, MEDICAL INSURANCE, ETC. AND, WHEN APPROPRIATE, ARE REFERRED TO A PARTNER SERVICE PROVIDER OR AGENCY THAT CAN ASSIST THEM. WE PROVIDE SERVICES THAT ADDRESS THE FOLLOWING AREAS:*HUNGER - OUR FOOD SHELF IS AT THE CORE OF WHAT WE DO AND SERVES THE MOST PEOPLE, IN A SHOPPING MODEL (PRE-COVID). EACH FAMILY SERVED IN THE FOOD SHELF RECEIVES SUFFICIENT FOOD FOR THREE MEALS A DAY FOR A WEEK. IN 2019-20, MORE THAN A MILLION POUNDS OF FOOD WAS DISTRIBUTED MORE THAN 17,000 PEOPLE. OUR FOOD SUPPORT ALSO INCLUDES FRESH BAKERY AND PRODUCE AVAILABLE DAILY ON A FIRST-COME, FIRST-SERVED BASIS IN OUR NEIGHBORS' EXPRESS AREA (PRE-COVID); FOOD DELIVERY TO TWO ARE SENIOR HIGH RISE BUILDINGS; AND A SATELLITE FOOD SHELF AT A LOW INCOME HOUSING COMMUNITY*RESILIENCY - CLIENT ENGAGEMENT SPECIALISTS ASSIST PEOPLE THROUGH ONE-ON-ONE VISITS. THROUGH CONVERSATION, THEY WILL AUTHORIZE BOTH FOOD SHELF USAGE AND CLOTHING VOUCHERS. THEY ALSO CONNECT CLIENTS WITH MEANINGFUL RESOURCES, SUCH AS FOOD SUPPORT PROGRAMS, ENGLISH LANGUAGE INSTRUCTION CLASSES, LEGAL ASSISTANCE, EMPLOYMENT COUNSELING, EDUCATION RESOURCES, ENERGY ASSISTANCE AND DOMESTIC ABUSE SHELTERS.*FINANCIAL EMPOWERMENT - NEIGHBORS STAFF WORK TO ALLEVIATE IMMEDIATE FINANCIAL NEED FOR THOSE WHO ARE FACED LOSS OR THREAT OF LOSS OF BASIC MATERIAL NEEDS SUCH AS HOUSING AND UTILITIES. THEY ARE ALSO ABLE TO RECEIVE PERSONAL FINANCIAL COUNSELING. THOUGH THIS COUNSELING CLIENTS ARE EMPOWERED TO CREATE SHORT- AND LONG-TERM FINANCIAL GOALS TO INCREASE INCOME, DECREASE DEBT, AND INCREASE SAVINGS. *COMMUNITY ENGAGEMENT - NEIGHBORS VOLUNTEER SERVICES SUPPORT ALL THE PROGRAMS AND SERVICES OFFERED. ALSO INCLUDED IN THIS AREA ARE EDUCATION AND TRAINING OPPORTUNITIES INCLUDING INTERNSHIPS, AND NONPROFIT TRAINING OPPORTUNITIES. 238529 12355 0 *CLOTHES CLOSET OPERATED BY VOLUNTEERS, THE CLOTHES CLOSET SELLS HIGH QUALITY DONATED CLOTHING AND HOUSEHOLD ITEMS TO THE PUBLIC. FOR THOSE UNABLE TO PAY, A CERTIFICATE IS ISSUED FOR CLOTHING PURCHASES.*TRANSPORTATION TRANSPORTATION BY VOLUNTEER DRIVERS ALLOWS US TO PROVIDE RIDES TO PEOPLE WITH MEDICAL, DENTAL AND COUNSELING APPOINTMENTS. WE ALSO DELIVER FOOD SHELF ORDERS TO PEOPLE THROUGH THIS SERVICE. *HOLIDAY GIFT PROGRAM OUR WINTER HOLIDAY PROGRAM PROVIDES GIFTS TO BRIGHTEN THE SEASON FOR THOSE WHO MAY OTHERWISE HAVE NONE. STAFF, BOARD AND VOLUNTEERS NEIGHBORS, INC. EMPLOYS 15 STAFF. OUR MODEL IS SUCH THAT THERE ARE MORE VOLUNTEERS THAN PAID STAFF WHO WORK ON-SITE EACH DAY. IN FY 2019-20, 1,143 VOLUNTEERS HELPED PROVIDE 40,281 HOURS OF VOLUNTEER SUPPORT EQUIVALENT TO 20 FULL-TIME EMPLOYEES. OUR DEDICATED VOLUNTEERS PROVIDE ASSISTANCE IN A VARIETY OF WAYS SCHEDULED SUPPORT IN THE FOOD SHELF, HELPING WITH OUR FUNDRAISING EVENTS, CASHIERING IN THE THRIFT STORE, PROPERTY IMPROVEMENTS, AND MUCH MORE. THIS IS HOW WE KEEP OUR COSTS DOWN AND OUR COMMUNITY ENGAGEMENT UP! IN ADDITION, WE STRIVE FOR STAFF WHO CAN BEST SERVE OUR VISITORS, AND HAVE FIVE EMPLOYEES WHO SPEAK FLUENT SPANISH.OUR BOARD OF DIRECTORS CONSISTS OF 15 INDIVIDUALS WHO ARE LEADERS IN THEIR FIELDS AND ARE PASSIONATE ABOUT NEIGHBORS AND THE PEOPLE WE SERVE. WE HAVE ATTRACTED RESPECTED INDIVIDUALS FROM THE COMMUNITY WHO BRING A MIX OF SKILLS AND EXPERTISE IN ACCOUNTING, LEGAL, FINANCE, HUMAN RESOURCES, STRATEGIC PLANNING, BUSINESS DEVELOPMENT AND COMMUNITY KNOWLEDGE TO THE TABLE. WE CONTINUALLY STRIVE FOR GENDER BALANCE AND DIVERSITY, AND CURRENTLY MIRROR OUR COMMUNITY DEMOGRAPHICS. PROGRAM AND SERVICES FY 2019-20 DATAFOOD SHELF FAMILIES SERVED 6,676FOOD SHELF INDIVIDUALS SERVED 17,185 BAKERY AND FRESH FOOD TABLE INDIVIDUALS SERVED 48,388NEIGHBORS EXPRESS 12,712POUNDS OF FOOD DISTRIBUTED/DONATED 1,065,089NAPS NUTRITIONAL ASSISTANCE PROGRAM FOR SENIORS 1,106 PEOPLE RECEIVING CLOTHING VOUCHERS 349 TOTALING $7,737TRANSPORTATION PARTICIPATION (RIDES GIVEN) 714FAMILIES RECEIVING HOLIDAY ASSISTANCE 764FAMILIES RECEIVING EMERGENCY CASH ASSISTANCE 127 TOTALING $13,410CLIENTS REPORT THEY ARE "BETTER OFF" AFTER WORKING WITH US ON FINANCIAL EMPOWERMENT 93%REFERRALS TO OTHER FORMS OF ASSISTANCE 6,000 +ANNUAL VOLUNTEERS 1,143ANNUAL VOLUNTEER HOURS 40,281ROLE IN THE COMMUNITY AND RELATIONSHIPS WITH OTHER ORGANIZATIONSGIVEN OUR LOCATION AND SERVICES OFFERED, NEIGHBORS DISTINGUISHES ITSELF AS A CLEAR LEADER IN NORTHERN DAKOTA COUNTY. MORE THAN 100 FAITH, BUSINESS, SCHOOL AND CIVIC GROUPS VOLUNTEER IN OUR PROGRAMS EACH YEAR, AND WE HAVE AN EXCEPTIONAL REPUTATION AS A TRUSTED PARTNER WITH PUBLIC, PRIVATE AND NON-PROFIT SECTORS. WE MINIMIZE THE DUPLICATION OF SERVICES BY PARTNERING WITH COMMUNITY PROGRAMS ALREADY IN PLACE, AND FOUNDATIONS, CORPORATIONS AND INDIVIDUAL DONORS PARTNER WITH US TO FINANCIALLY SUPPORT OUR OPERATIONS AND PROGRAMMING. 3345594 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 23 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X CHARLES D THOMPSON 6514551508 222 GRAND AVE W STE 100A SOUTH ST PAUL MN 550754000 CHARLES D THOMPSON PRESIDENT & CEO 40.00 X 99481 0 20190 GLORIA CONTRERAS EDIN BOARD CHAIR 1.00 X X 0 0 0 SCOTT NUGENT VICE CHAIR 1.00 X X 0 0 0 DEBORAH ENGFER SECRETARY/TREASURER (THRU AUG 2019) 1.00 X X 0 0 0 GWENDOLYN LABOVITCH SECRETARY(BEGINNING OCTOBER 2019) 1.00 X X 0 0 0 DAVE PATON TREASURER (BEGINNING OCTOBER 2019) 1.00 X X 0 0 0 JULIETTE FRANCIS PAST CHAIR 1.00 X 0 0 0 BETH BAUMANN DIRECTOR 0.50 X 0 0 0 JOHN BENNETT DIRECTOR 0.50 X 0 0 0 PASTOR KATIE ESTES DIRECTOR 0.50 X 0 0 0 HOLLY EKWOCHI DIRECTOR 0.50 X 0 0 0 STACIA HAMILTON DIRECTOR 0.50 X 0 0 0 SHARI HANSON DIRECTOR 0.50 X 0 0 0 ANNE JOHNSON DIRECTOR 0.50 X 0 0 0 SANDRA LEE PEREZ DIRECTOR 0.50 X 0 0 0 PASTOR LEESA SODERLIND DIRECTOR 0.50 X 0 0 0 JAIME WITTE DIRECTOR 0.50 X 0 0 0 99481 0 20190 0 0 0 0 0 7750 3327960 2246867 3335710 SALES TO PUBLIC 900099 96504 96504 GOVERNMENT FEES 900099 40101 40101 136605 34410 34410 101353 92988 8365 8365 8365 20421 7750 5171 15250 15250 3530340 136605 0 58025 2369476 2369476 130896 73386 45413 12097 609283 533561 43409 32313 126466 103702 15176 7588 51783 42462 6214 3107 10400 8528 1248 624 732 600 88 44 35813 29366 4298 2149 99878 81900 11985 5993 5217 4278 626 313 8294 6801 995 498 55222 45282 6627 3313 18524 15190 2223 1111 MISCELLANEOUS 37881 31062 4546 2273 DIRECT EXP-PG9 LN 8B -5171 -5171 3554694 3345594 142848 66252 21101 225522 290387 353830 250 3400 236772 178163 12033 11574 2009603 547936 1505905 1461667 561755 600256 13897 14298 2642100 2848710 24554 42725 0 214141 24554 256866 X 2317933 2372231 299613 219613 2617546 2591844 2642100 2848710 -24354 -1348 0 X X 0 1 X 1 0 X 3663613 3825395 2733451 3216681 3335710 16774850 3663613 3825395 2733451 3216681 3335710 16774850 8310 16766540 27366 26117 26616 9843 34410 124352 1651 8992 1008 361 12012 16911214 1066445 0.99140 0.98920 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2015 AMOUNT: $ 1,651. 2016 AMOUNT: $ 8,992. 2017 AMOUNT: $ 1,008. 2018 AMOUNT: $ 361. 2019 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 561755 38501 600256 505740 32068 23947 561755 466852 38888 505740 427212 39640 466852 424882 2330 427212 0.63410 0.36590 0.00000 0 0 225000 225000 657000 157406 499594 923999 221354 702645 203604 169176 34428 1461667 X 3534163 -1348 -1348 3535511 -5171 -5171 3530340 3559865 5171 5171 3554694 0 3554694 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO ENSURE FINANCIAL STABILITY BY PROVIDING A STEADY STREAM OF INVESTMENT INCOME WHICH IS AVAILABLE FOR RESTRICTED AND UNRESTRICTED PURPOSES. PART X, LINE 2: ASC 740 DISCLOSURE FROM AUDITED FINANCIAL STATEMENTS: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE BUT IS SUBJECT TO INCOME TAX ON NET UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME TAX IN 2020. THE ORGANIZATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ORGANIZATION HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES OF FUNDRAISING EVENTS -5,171. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES OF FUNDRAISING EVENTS 5,171. DUCK RACES 5072 5072 600 568 24 3055 FOOD FIGHT 9335 9335 11 57 3 13764 7750 6014 856 28171 7750 20421 600 568 35 3968 5171 15250 1 NON-CASH ASSISTANCE TO FAMILIES 86074 2343711 ESTIMATED FMV CLOTHING, FOOD, HOLIDAY ASSISTANCE, GIFT CARDS EMERGENCY CASH ASSISTANCE TO FAMILIES 127 13410 AMOUNT PAID RENT, UTILITIES, MEDICAL EXP, ETC. TRANSPORTATION SERVICES 714 12355 VOLUNTEER DRIVER REIMBURSEMENT TRANSPORTATION ASSISTANCE-MEDICAL, OTHER APPTS. PART I, LINE 2: THE NORTHERN DAKOTA COUNTY COMMUNITIES OF INVER GROVE HEIGHTS, SOUTH ST. PAUL, WEST ST. PAUL, MENDOTA HEIGHTS, MENDOTA, SUNFISH LAKE OR LILYDALE. X 133599 ESTIMATED FMV X 55000 1780807 ESTIMATED FMV-SEE PT II X HOLIDAY GIFTS 16000 325098 ESTIMATED FMV X GIFT CERTIFICATES 1000 7363 ESTIMATED FMV 0 1 0 PART I, COLUMN (B): EXPLANATION FOR NUMBER OF CONTRIBUTORS - NEIGHBORS, INC. RECEIVES FOOD SHELF DONATIONS FROM THOUSANDS OF DONORS THROUGH FOOD DRIVES AT AREA CHURCHES AND THROUGH OTHER EVENTS. CHRISTMAS DONATIONS AND GIFT CERTIFICATES ARE OFTEN COLLECTED ON OUR BEHALF BY OTHER ORGANIZATIONS (CHURCHES, BUSINESS, CIVIC ORGANIZATIONS, ETC.) AND BROUGHT TO US. THE NUMBER OF CONTRIBUTORS REPORTED IN COLUMN (B) IS ESTIMATED. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION ARE THOSE PERSONS WHO SERVED AS VOLUNTEERS TO THE ORGANIZATION IN ANY GIVEN CALENDAR YEAR. THEY SHALL BE DEEMED MEMBERS FROM THE TIME THEY BEGIN THEIR VOLUNTEER SERVICE AND SHALL RETAIN THEIR MEMBERSHIP FOR ONE FULL CALENDAR YEAR FOLLOWING THE END OF THE CALENDAR YEAR IN WHICH THEY LAST GAVE THEIR SERVICE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE BOARD OF DIRECTORS AT THE ORGANIZATION'S ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CEO AND EXECUTIVE COMMITTEE PRIOR TO FILING. THE BOARD RECEIVES COPIES OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A CONFLICT OF INTEREST STATEMENT, DISCLOSING ANY CURRENT OR POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. ALL SIGNED STATEMENTS ARE THEN KEPT ON FILE. EACH BOARD MEETING BEGINS WITH A REQUEST THAT ANY BOARD MEMBER PRESENT WHO MIGHT HAVE A CONFLICT WITH ANY ITEM ON THE AGENDA DECLARE THAT CONFLICT AT THAT TIME. FORM 990, PART VI, SECTION B, LINE 15A NEIGHBORS PARTICIPATES IN THE BI-ANNUAL MINNESOTA COUNCIL OF NON-PROFITS COMPENSATION SURVEY, AND RECEIVES A COPY OF THE RESULTS WHEN IT IS COMPLETED. A COPY OF THE SECTION DEALING WITH EXECUTIVE DIRECTOR COMPENSATION IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR EACH SURVEY. THE EXECUTIVE COMMITTEE USES THIS INFORMATION AS A GUIDE IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION, TEMPERED WITH AN AWARENESS OF THE ANNUAL SALARY BUDGET GUIDELINES FOR THE ORGANIZATION. THIS PROCESS IS FOLLOWED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 ELECTRONIC AND PRINTED COPIES OF THE ORGANIZATION'S ORGANIZING AND GOVERNING DOCUMENTS, AUDIT AND 990S ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 11, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.