2020-04-29T15:26:01-05:00 2019-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 777 E WISCONSIN AVENUE FLOOR 32 MILWAUKEE WI 53202 990 2018-07-01 370661496 CARTHAGE COLLEGE CART 2625518500 2001 ALFORD PARK DR KENOSHA WI 53140 TINA M SCHMITZ CFO, VP FOR FINANCE AND ADMIN 2625516526 2020-03-26 1 TROY E MARINE CPA P00187863 4147775500 71.159.58.30 2020-03-26 14:44:34 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AE93E721A4DD0EED093D4162907705053E696DB9 2018 2020-09-23 17:36:50Z JOHN R SWALLOW 2001 ALFORD PARK DR KENOSHA WI 53140 169795201 0 X WWW.CARTHAGE.EDU X 1847 WI CARTHAGE IS A SCHOOL OF LIBERAL ARTS AND SCIENCES PROVIDING STUDENTS WITH A COLLEGE EDUCATION. CARTHAGE IS AFFILIATED WITH THE EVANGELICAL LUTHERAN CHURCH OF AMERICA. 22 22 2420 122 1261636 -193939 4501563 6284549 136399648 139359581 3452897 3660242 -9917 -16399 144344191 149287973 63878549 68672100 0 0 45734040 47259633 0 0 1957626 39829434 36987512 149442023 152919245 -5097832 -3631272 325139764 324089073 68440659 67607458 256699105 256481615 X SEEKING TRUTH, BUILDING STRENGTH, INSPIRING SERVICE - TOGETHER 0 0 100483091 68672100 115361265 INSTRUCTION: CARTHAGE COLLEGE AWARDS THE BACHELOR OF ARTS DEGREES WITH MAJORS IN MORE THAN 40 SUBJECT AREAS AND TWO MASTER DEGREES. CARTHAGE ALSO HOSTS A JOINT MASTER OF SOCIAL WORK DEGREE AWARDED BY LOYOLA UNIVERSITY. THE 2018-2019 ACADEMIC YEAR ENROLLMENT WAS 2,776 FULL TIME EQUIVALENT (FTE) STUDENTS IN THE FALL SEMESTER AND 2,570 FTE STUDENTS ENROLLED IN THE SPRING SEMESTER. OF THE TOTAL NUMBER OF STUDENTS ENROLLED IN 2018-2019 ACADEMIC YEAR, 606 MET THE UNDERGRADUATE REQUIREMENTS OF GRADUATION, 37 MET THE GRADUATE REQUIREMENTS FOR THE MASTERS IN EDUCATION, AND 14 MET THE GRADUATE REQUIREMENTS FOR THE MASTERS IN SCIENCE. 18375803 1191690 STUDENT SERVICES: CARTHAGE BOASTS A LONG-STANDING COMMITMENT TO EDUCATING THE WHOLE PERSON BY NOURISHING THE INTELLECTUAL, SPIRITUAL, EMOTIONAL, SOCIAL AND PHYSICAL DIMENSIONS OF STUDENTS' LIVES. THE COLLEGE OFFERS A CURRICULUM THAT CHALLENGES STUDENTS TO THINK CRITICALLY AND EXPRESS THEMSELVES EFFECTIVELY, A CAMPUS LIFE THAT ENCOURAGES INVOLVEMENT AND SERVICE (OVER 120 STUDENT ORGANIZATIONS), A COMMUNITY OF FAITH THAT NURTURES SPIRITUAL GROWTH AND DEVELOPS MORAL RESPONSIBILITY, AND CO-CURRICULAR ACTIVITIES THAT INSPIRE STUDENTS TO TEST THEIR OWN LIMITS AND EXPRESS THEIR INDIVIDUALITY. THE AWARD WINNING STATE-OF-THE-ART HEDBERG LIBRARY UNITES BOOKS, PERIODICALS, ACADEMIC COMPUTING, NETWORK DATA PORTS AND MULTIMEDIA RESOURCES. 14723550 21544990 AUXILIARY ENTERPRISES AT CARTHAGE COLLEGE ARE COMPRISED OF 13 RESIDENCE HALLS ON CAMPUS, 8 DINING VENUES, AND A BOOKSTORE FOR STUDENTS, FACULTY AND STAFF. OF THE TOTAL STUDENT BODY, 65.84% OF ENROLLED STUDENTS LIVED ON-CAMPUS AND PARTICIPATED IN THE RESIDENT STUDENT BOARD PLAN. 1,744 STUDENTS RESIDED IN CAMPUS HOUSING DURING THE 2018-2019 ACADEMIC YEAR. 988373 PUBLIC SERVICE EVENTS CONSIST OF MUSIC AND/OR COMEDY CONCERTS AND FAMILY FUN NIGHTS WHICH PROVIDE ENTERTAINMENT/ACTIVITIES THAT ARE OPEN TO THE GENERAL PUBLIC. DIFFERENT EVENTS ARE OPEN TO THE GENERAL PUBLIC. DIFFERENT EVENTS ARE HELD THROUGHOUT THE ENTIRE ACADEMIC YEAR. 988373 134570817 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 4186 0 1 2420 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 0 0 WI X TINA M SCHMITZ 2625516526 2001 ALFORD PARK DRIVE KENOSHA WI 53140 PATRICK N ANDERSON TRUSTEE 1.00 X 0 0 0 MARY BISHOP TRUSTEE 1.00 X 0 0 0 JEFFREY A NEUBAUER TRUSTEE 1.00 X 0 0 0 LUCY BROWN MINN TRUSTEE 1.00 X 0 0 0 RICHARD M CHRISTMAN TRUSTEE 1.00 X 0 0 0 GINA MADRIGANO FRIEBUS TRUSTEE, FIRST VICE CHAIR 1.00 X X 0 0 0 THE REVEREND DR PAUL DERICKSON TRUSTEE 1.00 X 0 0 0 H JEFFREY HAMAR TRUSTEE, CHAIR 1.00 X X 0 0 0 HOYT H HARPER II TRUSTEE, SECOND VICE CHAIR 1.00 X X 0 0 0 CHRISTINE A HOBBS TRUSTEE 1.00 X 0 0 0 STEVEN J HOPP TRUSTEE 1.00 X 0 0 0 THOMAS J KELLEY III TRUSTEE 1.00 X 0 0 0 THOMAS E KIESO TRUSTEE 1.00 X 0 0 0 ALAN K MILLS TRUSTEE 1.00 X 0 0 0 TOM MARTINEZ TRUSTEE 1.00 X 0 0 0 THE REVEREND WAYNE N MILLER TRUSTEE 1.00 X 0 0 0 DENNIS L MONROE TRUSTEE 1.00 X 0 0 0 ANDREW S PALMEN TRUSTEE 1.00 X 0 0 0 NICHOLAS T PINCHUK TRUSTEE 1.00 X 0 0 0 CHARLES SUTTON TRUSTEE 1.00 X 0 0 0 DAVE WIERS TRUSTEE 1.00 X 0 0 0 GARY WILSON TRUSTEE 1.00 X 0 0 0 JOHN SWALLOW PRESIDENT 40.00 X 402422 0 149336 WILLIAM ABT SENIOR INVESTMENT OFFICER 40.00 X 41502 0 18572 DAVID GARCIA PROVOST VP ACADEMIC AFFAIRS (END 6/30/18) 40.00 X 130444 0 42863 KIMBERLIE GOLDSBERRY VP STUDENT AFFAIRS & RESIDENTIAL LIFE 40.00 X 178116 0 27801 PAUL HEGLAND SECRETARY 40.00 X 122386 0 45880 ABIGAIL HANNA VP INSTITUTIONAL EFFECTIVENESS 40.00 X 138177 0 25504 THOMAS KLINE VP INSTITUTIONAL ADVANCEMENT 40.00 X 169933 0 19718 DALE MCCLAIN VP FINANCE ADMINISTRATION, CFO (BEG 9/26/18) 40.00 X 54289 0 192 NICHOLAS MULVEY VP ENROLLMENT 40.00 X 159747 0 47817 CHRISTINE SANNI VP COMMUNICATIONS (BEG 2018-PARTIAL) 40.00 X 126679 0 20339 DAVID TIMMERMAN PROVOST VP ACADEMIC AFFAIRS (BEG JULY 2018) 40.00 X 79945 0 7918 ROBERT BONN ATHLETIC DIRECTOR 40.00 X 164657 0 40667 FRANKLIN HICKS DIRECTOR OF NURSING PROGRAM 40.00 X 150344 0 27067 WILLIAM HOARE ASSOC VP OF BUSINESS SERVICES 40.00 X 151742 0 39494 KURT PIEPENBURG PROFESSOR 40.00 X 166975 0 29519 KEVIN SLONAC DIRECTOR OF TARC & CONFERENCES (END FALL 2018) 40.00 X 147451 0 31627 RANDY BARFIELD CFO, TREASURER (END 6/30/18) 40.00 X 230707 0 28717 GREGORY CAMPBELL FORMER PRESIDENT 40.00 X 351603 0 0 2967119 0 603031 57 1 1 0 SODEXO INC PO BOX 360170 PITTSBURGH PA 152516170 FOOD SERVICE 6980179 BOLDT CONSTRUCTION BIN 88285 MILWAUKEE WI 532880285 GENERAL CONTRACTOR 5235487 UNIVERSAL PROTECTION SERVICE LP 1551 N TUSTIN AVENUE SANTA ANA CA 92705 SECURITY 996095 NATIONAL RESEARCH CTR FOR COLLEGE & UNIV 75 REMITTANCE DRIVE DEPT 1020 CHICAGO IL 606751020 STUDENT DATA DATABASE PLATFORM 558063 FELLOWSHIP TRAVEL INTERNATIONAL 10220 TIMBER RIDGE DRIVE RICHMOND VA 23005 TRAVEL COMPANY - J-TERM TRIPS 548772 48 20850 2745212 3518487 358804 6284549 TUITION AND FEES 611710 115361265 115361265 AUX. ENTERPRISE 611710 22806626 21544990 1261636 OTHER STUDENT SERVICES 611710 1110472 1110472 ATHLETIC DEPT. INCOME 611710 81218 81218 139359581 3407159 3407159 20732937 20479854 253083 253083 253083 10975 20850 27374 -16399 -16399 149287973 138097945 1261636 3643843 10000 10000 68662100 68662100 3188548 1432959 1565938 189651 32160727 26016609 5495029 649089 2384359 1921368 420884 42107 7334316 5871250 1282509 180557 2191683 1713850 426216 51617 221240 173005 43025 5210 90253 70576 17551 2126 78960 61745 15355 1860 4450746 3501796 870860 78090 1072723 838847 208612 25264 3189585 2492008 622223 75354 1174480 918419 228401 27660 14191875 11097747 2759893 334235 2902047 2269339 564361 68347 109009 85243 21199 2567 1459029 1140930 283737 34362 6707247 5244925 1304358 157964 1337628 1045997 260128 31503 GENERAL INSTITUTIONAL 2690 2104 523 63 152919245 134570817 16390802 1957626 11824134 11853703 674482 1167154 3967057 3529898 2462567 2131864 1431279 741958 251103405 74444356 175636599 176659049 127969250 126971947 701023 721032 473373 312468 325139764 324089073 7323505 5691748 2457481 2456509 3104362 6179185 52250000 50060000 605143 470143 2700168 2749873 68440659 67607458 X 163168610 160079847 58635029 0 34895466 96401768 256699105 256481615 325139764 324089073 X -3631272 3291319 122463 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 233349 X X X X 0 108980136 864168 6296660 4645160 111495804 106774647 -4789990 10313267 3386459 -68671 108980136 85439746 6312494 14958952 -63455 106774647 84390973 883026 92667 -73080 85439746 80813222 920867 2644834 -12050 84390973 0.31200 0.37540 0.31260 0 0 763535 763535 183632357 42181280 141451077 18823871 7557424 11266447 45050420 24187055 20863365 2833222 518597 2314625 176659049 ANNUITIES PAYABLE 1550687 DEPOSITS HELD IN CUSTODY FOR OTHERS 749921 ASSET RETIREMENT OBLIGATION 241782 CAPITAL LEASE OBLIGATION 207483 2749873 X 84067029 3291319 149837 3441156 80625873 68662100 68662100 149287973 84284519 27374 27374 84257145 68662100 68662100 152919245 PART III, LINE 4: PALUMBO CIVIL WAR COLLECTION - ON SEMI-PERMANENT DISPLAY AT KENOSHA CIVIL WAR MUSEUM, AND A GEMSTONE COLLECTION. PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO FUND SCHOLARSHIPS, EDUCATIONAL PROJECTS, AND OTHER VARIOUS PURPOSES. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE COLLEGE IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE COLLEGE IS ALSO EXEMPT FROM STATE INCOME TAX. AT JUNE 30, 2019 AND 2018, THE COLLEGE HAD NO OBLIGATION FOR UNRELATED BUSINESS INCOME TAX. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2019 AND 2018. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 27,374. ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 159,400. LOSS ON INTEREST RATE SWAP -36,937. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS TO STUDENTS 68,662,100. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 27,374. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS TO STUDENTS 68,662,100. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE KENOSHA DAILY NEWS AND RACINE JOURNAL TIMES AT VARIOUS POINTS THROUGHOUT THE YEAR. THE COLLEGE FOLLOWS A NONDISCRIMINATORY POLICY REGARDING ALL PROGRAMS. ENROLLMENT OF STUDENTS IS WITHOUT DISCRIMINATION AS TO RACE, RELIGION, SEX, COLOR, OR NATIONAL ORIGIN AND IS PUBLISHED IN THE COLLEGE'S CATALOG AND RECRUITING INFORMATION. RECRUITMENT PROCEDURES ARE DESIGNED AND CARRIED OUT TO REACH ALL RACIAL SEGMENTS IN THE GEOGRAPHIC AREA SERVED. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE PERKINS STUDENT LOAN PROGRAM, FEDERAL WORK STUDY PROGRAM, PELL GRANT PROGRAM, AND SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM. STUDENTS ATTENDING CARTHAGE COLLEGE ALSO RECEIVE FINANCIAL ASSISTANCE FROM THE STATE OF WISCONSIN. X X X X X X X 1 BENTZ WHALEY FLESSNER PO BOX 718 DES MOINES IA 503030718 CONSULTING ON GIFT PROGRAMS 0 0 2639 0 2639 RED MEN/LADY REDS GOLF 31825 20850 10975 4150 11106 10397 1721 31825 20850 10975 4150 11106 10397 1721 27374 -16399 1 UNITED WAY OF KENOSHA COUNTY 5500 6TH AVE KENOSHA WI 53140 501(C)(3) 10000 ANNUAL CONTRIBUTION TO "BUILDING OUR FUTURE" PROGRAM SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 3132 63464119 PELL GRANTS 796 3401680 FSEOG 371 312025 WI TUITION GRANT 499 1484276 PART I, LINE 2: CARTHAGE COLLEGE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. X X X X 1 1 X X X X 1 1 0 0 0 0 0 0 0 JOHN SWALLOW PRESIDENT 370863 0 25000 0 6559 0 26177 0 123159 0 551758 0 0 0 DAVID GARCIA PROVOST VP ACADEMIC AFFAIRS (END 6/30/18) 130444 0 0 0 0 0 15035 0 27828 0 173307 0 0 0 KIMBERLIE GOLDSBERRY VP STUDENT AFFAIRS & RESIDENTIAL LIFE 178116 0 0 0 0 0 17257 0 10544 0 205917 0 0 0 PAUL HEGLAND SECRETARY 122386 0 0 0 0 0 13457 0 32423 0 168266 0 0 0 ABIGAIL HANNA VP INSTITUTIONAL EFFECTIVENESS 138177 0 0 0 0 0 15002 0 10502 0 163681 0 0 0 THOMAS KLINE VP INSTITUTIONAL ADVANCEMENT 169933 0 0 0 0 0 19053 0 665 0 189651 0 0 0 NICHOLAS MULVEY VP ENROLLMENT 159747 0 0 0 0 0 17258 0 30559 0 207564 0 0 0 ROBERT BONN ATHLETIC DIRECTOR 164657 0 0 0 0 0 17312 0 23355 0 205324 0 0 0 FRANKLIN HICKS DIRECTOR OF NURSING PROGRAM 150344 0 0 0 0 0 15387 0 11680 0 177411 0 0 0 WILLIAM HOARE ASSOC VP OF BUSINESS SERVICES 151742 0 0 0 0 0 16040 0 23454 0 191236 0 0 0 KURT PIEPENBURG PROFESSOR 166975 0 0 0 0 0 16978 0 12541 0 196494 0 0 0 KEVIN SLONAC DIRECTOR OF TARC & CONFERENCES (END FALL 2018) 78010 0 38052 0 31389 0 10116 0 21511 0 179078 0 0 0 RANDY BARFIELD CFO, TREASURER (END 6/30/18) 103707 0 0 0 127000 0 7716 0 21001 0 259424 0 0 0 GREGORY CAMPBELL FORMER PRESIDENT 0 0 0 0 351603 0 0 0 0 0 351603 0 0 0 PART I, LINES 4A-B RANDY BARFIELD RECEIVED SEVERANCE PAY OF $127,000. THERE ARE THREE 457F PLANS FUNDED BY THE ORGANIZATION. FOR FISCAL YEAR 6/30/19, THE TOTAL COLLEGE CONTRIBUTIONS AND WITHDRAWALS FROM THE PLANS WERE AS FOLLOWS: WILLAM ABT - $0 CONTRIBUTED, $48,887 WITHDRAWN A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES 391337855 2017-06-21 42500000 FINANCING OF SCIENCE CENTER 0 0 0 B WISCONSIN HEALTH AND EDUCATIONAL FACILITIES 391337855 2015-04-30 10250000 REDEEMED THE 1995 BONDS AND REFUNDED THE 1999 SERIES A BONDS 0 0 0 A 2690000 42500000 42500000 0 0 1 1 B 10250000 10250000 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 B 0 1 0 0 1 0 0 0 1 A 1 B 1 X 13 275444 FMV X MICROSCOPE 1 50200 FMV X OTHER 11 16626 FMV X AUCTION ITEMS - GIFT CARDS, GIFT CERTIFICATES, SMALL RETAIL 31 11534 FMV X HARPSICORD 1 5000 FMV 0 1 1 PART I, LINE 32B: AS NEEDED BASED ON NON-CASH CONTRIBUTION - BAIRD IS USED TO RECEIVE AND SELL STOCK CONTRIBUTED. PART I, LINE 33: THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPRISED OF 9 MEMBERS OF THE BOARD OF TRUSTEES PLUS 3 EX OFFICIO MEMBERS WHICH INCLUDE THE COLLEGE PRESIDENT, TREASURER, AND CHAIRMAN EMERITUS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE HAS BEEN GIVEN THE AUTHORITY TO REVIEW AND APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND BOARD OF TRUSTEES ARE COVERED BY THE CONFLICT OF INTEREST POLICY. THE COLLEGE ATTORNEY DETERMINES AS TO WHETHER POSSIBLE CONFLICTS EXIST AND INFORMS THE CONTROLLER AND CFO OF SUCH POTENTIAL CONFLICTS. NO CONFLICTS HAVE ARISEN TO DATE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS REVIEWED AND APPROVED BY THE CARTHAGE COLLEGE EXECUTIVE COMMITTEE. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES, THE COLLEGE PRESIDENT AND VP FOR FINANCE AND ADMINISTRATION. THIS REVIEW IS PERFORMED ANNUALLY BY THE COMMITTEE AND DONE FOR OFFICERS OF THE COLLEGE. COMPENSATION REVIEW IS NOT FORMALLY DONE FOR KEY EMPLOYEES/OFFICERS OF THE COLLEGE. FORM 990, PART VI, SECTION C, LINE 19 THE CARTHAGE COLLEGE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE INTERNAL DOCUMENTS AND ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 159,400. LOSS ON INTEREST RATE SWAP -36,937. FORM 990, PART XII, LINE 2C: NEITHER THE OVERSIGHT PROCESS OF THE AUDIT NOR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT CHANGED DURING THE TAX YEAR. CHARITABLE REMAINDER ANNUITY TRUSTS (153) CHARITABLE TRUST WI N/A T 0 CHARITABLE REMAINDER UNITRUST (5) CHARITABLE TRUST WI N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0