STRATEGY STUDIO / PUBLIC DATA EXPLORER

THE UNITED WAY OF YOUNGSTOWN AND THE MAHONING VALLEY: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
THE UNITED WAY OF YOUNGSTOWN AND THE MAHONING VALLEY (EIN 34-0714598)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-11-09
IRS object ID
201813139349300726
Schema version
2017v2.3
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)
Return2018-11-09T08:33:39-06:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341667340PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PACKER THOMASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16601 WESTFORD PLACE SUITE 101AddressLine1Txt
CityCANFIELDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44406ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340714598EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE UNITED WAY OF YOUNGSTOWN AND THEBusinessNameLine1Txt
Business Name Line2MAHONING VALLEYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNITBusinessNameControlTxt
Phone3307468494PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1255 WATT STREETAddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP445053049ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT P HANNONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3307468494PhoneNum
Signature2018-10-31SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCYNTHIA A WOLLETPreparerPersonNm
PTINP01482547PTIN
Phone3305339777PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.144.152.134IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-10-31IPDt
IP Tm13:23:00IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id3DF8CC953E7F939060A1E50D8467AC74853B587EAtSubmissionCreationDeviceId
At Submission Filing Device IdF92FA505DC219EB751E3F312B09BB45E3D588BA9AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT P HANNONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1255 WATT STREETAddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP445053049ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,557,781GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.YMVUNITEDWAY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1919FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionUNITED WAY HELPS ALL OF US REALIZE OUR VISION FOR A STRONG, HEALTHY & COMPASSIONATE COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee20TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,927,336PYContributionsGrantsAmt
CY Contributions Grants$1,653,735CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$218,582PYInvestmentIncomeAmt
CY Investment Income$393,283CYInvestmentIncomeAmt
PY Other Revenue$239,387PYOtherRevenueAmt
CY Other Revenue$152,653CYOtherRevenueAmt
PY Total Revenue$2,385,305PYTotalRevenueAmt
CY Total Revenue$2,199,671CYTotalRevenueAmt
PY Grants And Similar Paid$1,288,767PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,233,182CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$575,533PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$819,872CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$285,228CYTotalFundraisingExpenseAmt
PY Other Expenses$197,349PYOtherExpensesAmt
CY Other Expenses$333,901CYOtherExpensesAmt
PY Total Expenses$2,061,649PYTotalExpensesAmt
CY Total Expenses$2,386,955CYTotalExpensesAmt
PY Revenues Less Expenses$323,656PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$187,284CYRevenuesLessExpensesAmt
Total Assets BOY$8,648,884TotalAssetsBOYAmt
Total Assets EOY$9,325,190TotalAssetsEOYAmt
Total Liabilities BOY$1,262,420TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,680,878TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,386,464NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,644,312NetAssetsOrFundBalancesEOYAmt
MissionTHE UNITED WAY OF YOUNGSTOWN AND THE MAHONING VALLEY SEEKS TO BE THE DRIVING FORCE BEHIND SUSTAINED IMPROVEMENT IN THE LIVES OF ALL OUR CITIZENS, THROUGH INITIATIVES THAT PROMOTE EDUCATION, INCOME, HEALTH, AND COMMUNITY SUPPORT SERVICES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,706,234ExpenseAmt
Grant$924,007GrantAmt
DescTHE UNITED WAY OF YOUNGSTOWN AND THE MAHONING VALLEY RAISES MONEY WHICH A COMMITTEE OF VOLUNTEERS ALLOCATES TO VARIOUS LOCAL AGENCIES. WE HAVE A PLANNING AND COMMUNITY SERVICES DEPARTMENT THAT CONTINUOUSLY ASSESSES AND ATTEMPTS TO MEET THE AREA'S SOCIAL SERVICE NEEDS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$309,175ExpenseAmt
Grant$309,175GrantAmt
DescTHE UNITED WAY HAS DEVELOPED COMMUNITY-BASED, COLLABORATIVE STRATEGIES TO DRIVE CHANGE IN EARLY CHILDHOOD EDUCATION. THE PROGRAMS ASSOCIATED WITH THIS INITIATIVE CONSIST OF: SUCCESS AFTER 6, SUCCESS BY 6, AND IMAGINATION LIBRARY. SUCCESS BY 6 IS CURRENTLY AT 22 DIFFEERENT SCHOOL SITES AND SERVES OVER 700 STUDENTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,015,409TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
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 OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee20EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
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 ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
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 Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASHLEY A KUHNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3307468494PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1255 WATT STREETAddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP445053049ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SARAH BROWN-CLARK
PAST CHAIR2.00Yes (X)Yes (X)$0$0$0
CHRIS MURANSKY
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
GARRY L MROZEK
CHAIR3.00Yes (X)Yes (X)$0$0$0
THEODORE M SCHMIDT
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
DENISE STEWART
SECRETARY3.00Yes (X)Yes (X)$0$0$0
MARK WENICK
TREASURER3.00Yes (X)Yes (X)$0$0$0
JULIE MICHAEL-SMITH
BOARD MEMBER2.00Yes (X)$0$0$0
ALEXA SWEENEY BLACKANN
BOARD MEMBER2.00Yes (X)$0$0$0
CARL CULP
BOARD MEMBER2.00Yes (X)$0$0$0
PATTY DURKIN
BOARD MEMBER2.00Yes (X)$0$0$0
LARRY G FAUVER
BOARD MEMBER2.00Yes (X)$0$0$0
RICK FRYDA
BOARD MEMBER2.00Yes (X)$0$0$0
STEVEN P HANOUSEK
BOARD MEMBER2.00Yes (X)$0$0$0
GLENN JOHNSON
BOARD MEMBER2.00Yes (X)$0$0$0
NEIL J KABACK
BOARD MEMBER2.00Yes (X)$0$0$0
BETTY JO LICATA
BOARD MEMBER2.00Yes (X)$0$0$0
PARKER T MCHENRY
BOARD MEMBER2.00Yes (X)$0$0$0
BRIAN F KOLENICH
BOARD MEMBER2.00Yes (X)$0$0$0
WILLIAM M PADISAK
BOARD MEMBER2.00Yes (X)$0$0$0
CARRIE STACKHOUSE
BOARD MEMBER2.00Yes (X)$0$0$0
BECKY WALL
BOARD MEMBER2.00Yes (X)$0$0$0
CHRIS SAMMARTINO
BOARD MEMBER2.00Yes (X)$0$0$0
SUE STRICKLIN
BOARD MEMBER2.00Yes (X)$0$0$0
RON IARUSSI
BOARD MEMBER2.00Yes (X)$0$0$0
ROBERT P HANNON
PRESIDENT40.00Yes (X)$110,014$0$20,208
FieldValueIRS element (for citing)
Total Reportable Comp From Org$110,014TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$20,208TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$265,068GovernmentGrantsAmt
All Other Contributions$1,388,667AllOtherContributionsAmt
Noncash Contributions$22,333NoncashContributionsAmt
Total Contributions$1,653,735TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,507TotalRevenueColumnAmt
Exclusion$107,507ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,460,810SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,175,034SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$285,776SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$285,776TotalRevenueColumnAmt
Exclusion$285,776ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$333,876FundraisingGrossIncomeAmt
Fundraising Direct Expenses$183,076FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,800TotalRevenueColumnAmt
Exclusion$150,800ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$1,853TotalRevenueColumnAmt
Exclusion$1,853ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,853OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,199,671TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$545,936ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$924,007TotalAmt
Program Services$924,007ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$309,175TotalAmt
Program Services$309,175ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$130,223TotalAmt
Program Services$82,040ProgramServicesAmt
Management And General$9,116ManagementAndGeneralAmt
Fundraising$39,067FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$546,402TotalAmt
Program Services$388,411ProgramServicesAmt
Management And General$29,890ManagementAndGeneralAmt
Fundraising$128,101FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$36,576TotalAmt
Program Services$23,043ProgramServicesAmt
Management And General$2,560ManagementAndGeneralAmt
Fundraising$10,973FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$57,579TotalAmt
Program Services$41,019ProgramServicesAmt
Management And General$3,133ManagementAndGeneralAmt
Fundraising$13,427FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$49,092TotalAmt
Program Services$30,928ProgramServicesAmt
Management And General$3,436ManagementAndGeneralAmt
Fundraising$14,728FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,800TotalAmt
Program Services$8,064ProgramServicesAmt
Management And General$896ManagementAndGeneralAmt
Fundraising$3,840FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$12,374TotalAmt
Program Services$12,374ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$7,681TotalAmt
Program Services$7,681ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,978TotalAmt
Program Services$12,315ProgramServicesAmt
Management And General$882ManagementAndGeneralAmt
Fundraising$3,781FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,211TotalAmt
Program Services$5,158ProgramServicesAmt
Management And General$47ManagementAndGeneralAmt
Fundraising$4,006FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$32,833TotalAmt
Program Services$20,978ProgramServicesAmt
Management And General$796ManagementAndGeneralAmt
Fundraising$11,059FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$29,811TotalAmt
Management And General$29,811ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,205TotalAmt
Program Services$3,279ProgramServicesAmt
Management And General$364ManagementAndGeneralAmt
Fundraising$1,562FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,052TotalAmt
Program Services$4,443ProgramServicesAmt
Management And General$494ManagementAndGeneralAmt
Fundraising$2,115FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
PURCHASED SERVICES$87,726$87,726
CAMPAIGN SUPPLIES$29,446$29,446
BUILDING MAINTENANCE$15,837$9,977$4,751$1,109
PRINTING & PUBLICATIONS$14,067$12,266$1,674$127

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$52,880TotalAmt
Program Services$32,525ProgramServicesAmt
Management And General$3,657ManagementAndGeneralAmt
Fundraising$16,698FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,386,955TotalAmt
Program Services$2,015,409ProgramServicesAmt
Management And General$86,318ManagementAndGeneralAmt
Fundraising$285,228FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,035,551BOYAmt
EOY$1,408,830EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,474,841BOYAmt
EOY$1,128,844EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,363BOYAmt
EOY$5,457EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$473,091LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$427,049LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$25,541BOYAmt
EOY$46,042EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,085,712BOYAmt
EOY$6,713,684EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$21,876BOYAmt
EOY$22,333EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,648,884BOYAmt
EOY$9,325,190EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$787,533BOYAmt
EOY$1,188,796EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$474,887BOYAmt
EOY$492,082EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,262,420BOYAmt
EOY$1,680,878EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,164,372BOYAmt
EOY$5,287,268EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$575,646BOYAmt
EOY$570,077EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,646,446BOYAmt
EOY$1,786,967EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,386,464BOYAmt
EOY$7,644,312EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,648,884BOYAmt
EOY$9,325,190EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$187,284ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$445,132NetUnrlzdGainsLossesInvstAmt
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$2,065,966CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,128,959CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,864,432CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,927,336CurrentTaxYearMinus1YearAmt
Current Tax Year$1,653,735CurrentTaxYearAmt
Total$9,640,428TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,065,966CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,128,959CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,864,432CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,927,336CurrentTaxYearMinus1YearAmt
Current Tax Year$1,653,735CurrentTaxYearAmt
Total$9,640,428TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$198,978SubstantialContributorsTotAmt
Public Support Total170$9,441,450PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$104,101CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$130,555CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,910CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$98,031CurrentTaxYearMinus1YearAmt
Current Tax Year$107,507CurrentTaxYearAmt
Total$535,104TotalAmt
FieldValueIRS element (for citing)
Total Support$10,175,532TotalSupportAmt
Public Support CY1700.92790PublicSupportCY170Pct
Public Support PY1700.92910PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,133,987BeginningYearBalanceAmt
Contributions$22,333ContributionsAmt
Investment Earnings Or Losses$334,479InvestmentEarningsOrLossesAmt
Other Expenditures$66,876OtherExpendituresAmt
End Year Balance$3,423,923EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,012,881BeginningYearBalanceAmt
Contributions$21,876ContributionsAmt
Investment Earnings Or Losses$120,908InvestmentEarningsOrLossesAmt
Other Expenditures$21,678OtherExpendituresAmt
End Year Balance$3,133,987EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,956,194BeginningYearBalanceAmt
Contributions$21,678ContributionsAmt
Investment Earnings Or Losses$35,009InvestmentEarningsOrLossesAmt
End Year Balance$3,012,881EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,843,495BeginningYearBalanceAmt
Investment Earnings Or Losses$174,415InvestmentEarningsOrLossesAmt
Grants Or Scholarships$61,716GrantsOrScholarshipsAmt
End Year Balance$2,956,194EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,420,002BeginningYearBalanceAmt
Contributions$25,316ContributionsAmt
Investment Earnings Or Losses$416,688InvestmentEarningsOrLossesAmt
Grants Or Scholarships$7,500GrantsOrScholarshipsAmt
Administrative Expenses$11,011AdministrativeExpensesAmt
End Year Balance$2,843,495EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.45280BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.52190PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.02530TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,327OtherCostOrOtherBasisAmt
Book Value$14,327BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$227,558OtherCostOrOtherBasisAmt
Depreciation$207,224DepreciationAmt
Book Value$20,334BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$231,206OtherCostOrOtherBasisAmt
Depreciation$219,825DepreciationAmt
Book Value$11,381BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$46,042TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$2,644,803TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$445,132NetUnrealizedGainsInvstAmt
Revenue Not Reported$445,132RevenueNotReportedAmt
Revenue Subtotal$2,199,671RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,199,671TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,386,955TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,386,955ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,386,955TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationTO PROVIDE INCOME THAT CAN BE DISTRIBUTED TO AGENCIES IN ORDER TO HELP MEET THE HEALTH AND HUMAN SERVICES NEEDS OF THE AREA.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF OUTINGEvent1Nm
Gross Receipts Event1$186,680GrossReceiptsEvent1Amt
Gross Revenue Event1$186,680GrossRevenueEvent1Amt
Other Direct Expenses Event1$87,268OtherDirectExpensesEvent1Amt
Event2THRILL/NO THRILLEvent2Nm
Gross Receipts Event2$47,110GrossReceiptsEvent2Amt
Gross Revenue Event2$47,110GrossRevenueEvent2Amt
Other Direct Expenses Event2$28,028OtherDirectExpensesEvent2Amt
Other Events Total5OtherEventsTotalCnt
Gross Receipts Other Events$100,086GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$100,086GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$67,780OthDirectExpnssOtherEventsAmt
Gross Receipts Total$333,876GrossReceiptsTotalAmt
Gross Revenue Total Events$333,876GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$183,076OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$183,076DirectExpenseSummaryEventsAmt
Net Income Summary$150,800NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (29 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
AMERICAN RED CROSS
3530 BELMONT AVE 7YOUNGSTOWNOH44505530196605501(C)(3)$27,000EMERGENCY SERVICES AND TRAINING
BIG BROTHERS & BIG SISTERS
325 NORTH STATE STREETGIRARDOH44420341139677501(C)(3)$20,000MENTORING PROGRAM FOR CHILDREN
BOY SCOUTS GREATER WESTERN RESERVE COUNCIL
4930 ENTERPRISE DRIVEWARRENOH44481341740075501(C)(3)$11,000SCOUTING PROGRAMS
BOYS & GIRLS CLUB OF YOUNGSTOWN
2105 OAK HILL AVENUEYOUNGSTOWNOH44507341039928501(C)(3)$65,000PROJECT LEARN
CATHOLIC CHARITIES REGIONAL AGENCY
2401 BELMONT AVENUEYOUNGSTOWNOH44505340714330501(C)(3)$45,000EMERGENCY ASSISTANCE, COUNSELING PROGRAMS, SENIOR SERVICES
COMPASS FAMILY AND COMMUNITY SERVICES
535 MARMION AVENUEYOUNGSTOWNOH44502340714662501(C)(3)$71,500TO HELP ASSIST FAMILIES WHO ARE VICTIMS OF VIOLENCE AND FINANCIAL DIFFICULTIES
ALTA CARE
711 BELMONT AVEYOUNGSTOWNOH44502341205791501(C)(3)$9,300TO ASSIST IN PROVIDING BEHAVIORAL HEALTH CARE SERVICES TO CHILDREN
EMMANUEL CHRISTIAN CENTER
8201 SUPERIOR AVENUECLEVELANDOH44103341434159501(C)(3)$6,000CHURCH ORGANIZATION HELPING PEOPLE FIND RELIGION IN THEIR LIVES
GIRL SCOUTS OF NORTH EAST OHIO
980 WARREN AVENUENILESOH44446340726094501(C)(3)$6,000SCOUTING PROGRAMS FOR GIRLS IN MAHONING COUNTY
GOODWILL INDUSTRIES
2747 BELMONT AVENUEYOUNGSTOWNOH44505340714576501(C)(3)$55,000SERVICES FOR THE BLIND, SHELTERED EMPLOYMENT, HEALTH SERVICES FOR CLIENTS
HELP HOTLINE CRISIS CENTER
PO BOX 46YOUNGSTOWNOH44505341196630501(C)(3)$40,664HEALTH AND HUMAN SERVICE INFORMATION REFERRAL
INTERFAITH HOME MAINTENANCE
1005 WEST RAYEN AVENUEYOUNGSTOWNOH44502341219024501(C)(3)$36,300HOME REPAIR SERVICES
MILLCREEK CHILDREN'S CENTER
44 ESSEXYOUNGSTOWNOH44502341202596501(C)(3)$15,000DAY CARE AND PRESCHOOL FOR SPECIAL NEEDS CHILDREN, SUMMER PROGRAMS
NEIGHBORHOOD MINISTRIES
75 JACKSON DRIVECAMPBELLOH44405341051607501(C)(3)$22,000AFTER SCHOOL AND SUMMER PROGRAMS FOR CHILDREN, EMERGENCY ASSISTANCE FOR FAMILIES
NEIL KENNEDY RECOVERY CLINIC
2151 RUSH BLVDYOUNGSTOWNOH44507340685251501(C)(3)$25,000ALCOHOL TREATMENT FACILITY PROGRAMS
OH WOW
11 W FEDERAL STYOUNGSTOWNOH44503043617085501(C)(3)$10,000EDUCATIONAL AND SOCIAL ACTIVITIES FOR CHILDREN
RICH CENTER FOR AUTISM
606 WICK AVENUEYOUNGSTOWNOH44502346576610501(C)(3)$12,500SCHOOLING FOR AUTISTIC CHILDREN
SALVATION ARMY
PO BOX 4327YOUNGSTOWNOH44515135562351501(C)(3)$45,000EMERGENCY ASSISTANCE, AFTER SCHOOL PROGRAMS, SENIOR PROGRAMS
SECOND HARVEST FOOD BANK OF THE MAHONING VALLEY
2805 SALT SPRINGS ROADYOUNGSTOWNOH44509341380074501(C)(3)$79,560FOOD FOR LOW-INCOME FAMILIES AND SENIORS, FOOD FOR FOOD PANTRIES
UNITED METHODIST COMMUNITY CENTER
334 NORTH PEARL STREETYOUNGSTOWNOH44506341006737501(C)(3)$25,000SENIOR HEALTH AND WELLNESS
YMCA
17 NORTH CHAMPION STREETYOUNGSTOWNOH44501340714730501(C)(3)$65,000RECREATIONAL ACTIVITIES FOR CHILDREN, SENIORS, AND THOSE WITH DISABILITIES
YWCA
25 WEST RAYEN AVENUEYOUNGSTOWNOH44503340714732501(C)(3)$81,000TRANSITIONAL HOUSING, FINANCIAL EDUCATION PROGRAMS, CHILD CARE, HEALTH EDUCATION
YOUNGSTOWN HEARING & SPEECH CENTER
6614 SOUTHERN BLVDYOUNGSTOWNOH44512340742712501(C)(3)$15,000HEARING AIDS, HEARING SCREENINGS, SUMMER CAMP FOR HEARING IMPAIRED CHILDREN
OCCHA
P O BOX 3877YOUNGSTOWNOH44513237214182501(C)(3)$7,000PROGRAM SERVICES
JEWISH FAMILY SERVICES
517 GYPSY LANEYOUNGSTOWNOH44504341366224501(C)(3)$28,000ADULT PROTECTION, MEALS ON WHEELS
JEWISH COMMUNITY CENTER
505 GYPSY LANEYOUNGSTOWNOH44504340714442501(C)(3)$9,000LITERACY PROGRAM, MINORITY ADULT SWIM
BEATITUDE HOUSE
238 TOD LANEYOUNGSTOWNOH44504341662460501(C)(3)$32,000PROGRAM SERVICES
ACLD LEARNING CENTER
188 E WOOD STYOUNGSTOWNOH44503341698461501(C)(3)$14,000PROGRAM SERVICES
POTENTIAL DEVELOPMENT
2405 MARKET STREETYOUNGSTOWNOH44507340789759501(C)(3)$36,647PROGRAM SERVICES
FieldValueIRS element (for citing)
Total501c3 Org29Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypePROVIDING RESOURCES TO INCREASE THE CHANCES OF SUCCESS IN SCHOOL FOR CHILDREN FROM BIRTH TO SIXTH GRADE.GrantTypeTxt
Recipient700RecipientCnt
Non Cash Assistance$309,175NonCashAssistanceAmt
Valuation Method UsedCOSTValuationMethodUsedDesc
Non Cash AssistanceASSISTANCE WITH ACADEMICS, HEALTH & SOCIAL SERVICES THROUGH AFTER-SCHOOL PROGRAMS, IN-SCHOOL TUTORING, HEALTH SCREENINGS, ENRICHMENT OPPORTUNITIES, MENTORING, FOOD PANTRIES, AND PARENT ENGAGEMENT.NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE COMMUNITY INVESTMENT COMMITTEE OF THE GOVERNING BODY REVIEWS INFORMATION PROVIDED BY EVERY GRANT RECIPIENT DETAILING HOW GRANT FUNDS WERE USED. THE COMMITTEE RESERVES THE RIGHT TO REQUEST ADDITIONAL INFORMATION OR SUPPORTING DOCUMENTATION WHENEVER THEY DEEM IT REASONABLE AND APPROPRIATE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE GOVERNING BODY (BOARD OF DIRECTORS) IS ELECTED BY THE MEMBERS AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7BA CHANGE TO THE BYLAWS OR A RESOLUTION TO DISSOLVE THE ORGANIZATION REQUIRES THE APPROVAL OF THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE DIRECTOR OF FINANCE AND THE TREASURER INITIALLY REVIEW THE FORM 990, A COPY OF WHICH IS THEN PROVIDED TO THE GOVERNING BODY. IT IS THEN SUBMITTED TO THE PRESIDENT AND CHIEF PROFESSIONAL OFFICER FOR REVIEW, SIGNATURE, AND FILING.
FORM 990, PART VI, SECTION B, LINE 12CON AN ANNUAL BASIS, THE ORGANIZATION PROVIDES A CONFLICT OF INTEREST QUESTIONAIRE TO MEMBERS OF THE GOVERNING BODY FOR THEIR COMPLETION.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION OF THE ORGANIZATION'S CHIEF PROFESSIONAL OFFICER IS REVIEWED ON AN ANNUAL BASIS BY INDEPENDENT MEMBERS OF THE GOVERNING BODY. COMPARABLE WAGES AND BENEFITS FOR SIMILARLY SITUATED POSITIONS ARE CONSIDERED. THE ACTIONS OF THE GOVERNING BODY IN THIS REGARD ARE CONTEMPORANEOUSLY DOCUMENTED. THE CHIEF PROFESSIONAL OFFICER IS THE ONLY OFFICER/KEY EMPLOYEE WHO IS COMPENSATED.
FORM 990, PART VI, SECTION C, LINE 19ALL INFORMATION OPEN TO PUBLIC INSPECTION IS AVAILABLE UPON REQUEST AT THE OFFICE OF THE UNITED WAY OF YOUNGSTOWN AND THE MAHONING VALLEY DURING NORMAL BUSINESS HOURS.
990, PART XI, LINE 2C:AS IN PRIOR YEARS, A COMMITTEE OF THE GOVERNING BODY REVIEWS ALL FINANCIAL STATEMENTS AND RECOMMENDS TO THE GOVERNING BODY THE SELECTION, WHEN NECESSARY, OF AN INDEPENDENT ACCOUNTANT.