2017-07-05T09:47:41-05:00 2016-12-31 390758449 Wipfli LLP 1502 London Road Suite 200 Duluth MN 55812 990 2016-01-01 411429402 DULUTH SUPERIOR AREA COMMUNITY FOUNDATION DULU 2187260232 222 E SUPERIOR ST No 302 DULUTH MN 55802 HOLLY SAMPSON PRESIDENT 2187260232 2017-06-15 1 DEBORAH MEDLIN P00020263 2187224705 2017-06-15 216.54.158.3 2017-06-15 13:20:11 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AD09AC63139321B3FD3DE7C115A9F3C08AC4C8C5 2016 2021-01-29 14:40:06Z HOLLY SAMPSON 222 E SUPERIOR ST No 302 DULUTH MN 55802 46166722 0 X WWW.DSACOMMUNITYFOUNDATION.COM X 1982 MN THE DULUTH SUPERIOR AREA COMMUNITY FOUNDATION PROMOTES PRIVATE GIVING FOR THE PUBLIC GOOD. 14 14 13 242 0 0 5790877 2478625 0 0 466485 -2260010 1709 5575 6259071 224190 1897888 3695812 0 0 679671 673811 0 0 180119 537789 497782 3115348 4867405 3143723 -4643215 62026974 63973810 1840162 2683095 60186812 61290715 X THE DULUTH SUPERIOR AREA COMMUNITY FOUNDATION PROMOTES PRIVATE GIVING FOR THE PUBLIC GOOD. 0 0 4223782 3695812 In 2016 the Community Foundation awarded $3,382,691 in grants and $313,120 in scholarships. Total grants awarded (including interfund grants) comprised of: 19% unrestricted funds, 6% designated, 49% field of interest, 9% organizational endowments, 8% scholarships and 9% donor advised. The largest program area supported was human services with 59% of grant funds, followed by 11% in education, 4% in arts, 11% in environment, 5% community and economic development, 2% other, and 8% scholarship.In 2016 the Community Foundation awarded $247,320 scholarships from endowed funds and $65,800 from 10 temporary scholarship funds that the Foundation provides scholarship services. In addition the Foundation provided administrative services for two affiliated scholarships totaling $549,800 where all of the funds are held by a local bank, plus $89,100 of Grants where all funds are held by a city. 301992 Public Education:In 2016 DSACF collaborated with multiple communities through out the United States to improve public discourse through Speak Your Peace: the Civility Project Initiative. 2016 was the 2nd year for DSACF to participate in a new philanthropic based disaster-preparedness, response and recovery program know as the Preparedness, Resiliency and Emergency Partnership(PPREP). Designed to help community foundations implement a philanthropic response to disasters, both in the immediate aftermath and during long-term community rebuilding and resiliency. In 2016 DSACF received grant funding to create the Opportunity Gap Initiative to address the inequity in opportunity that one culturally, racially and/or financially similar group has in comparison to another. The vision, beginning with an initial group of grantees, is to develop a community that embraces diversity and inclusivity, where all children have abundant opportunities, and feel respected, safe and secure. DSACF is continuing to evaluate the work of grantees' in addressing the Opportunity Gap and raise funds for an Endowed Fund to further this work. 4525774 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 13 1 0 1 CJ EI 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN WI X JOHN M FOSCHI 2187260232 222 E SUPERIOR ST SUITE 302 DULUTH MN 55802 ROBIN WASHINGTON TRUSTEE 1.00 X 0 0 0 MARLENE DAVID TRUSTEE 1.00 X 0 0 0 NELS OJARD TRUSTEE 1.00 X 0 0 0 DANIEL LEW TRUSTEE 1.00 X 0 0 0 RENEE WACHTER TRUSTEE 1.00 X 0 0 0 branden h robinson truSTEE 1.00 X 0 0 0 ANTHONY C YUNG TRUSTEE 1.00 X 0 0 0 MELANIE GOLDISH truSTEE 1.00 X 0 0 0 SCOTT LYONS TRUSTEE 1.00 X 0 0 0 JAMES ZASTROW CHAIR 1.00 X X 0 0 0 BETHANY OWEN VICE CHAIR 1.00 X X 0 0 0 CLAUDIA SCOTT WELTY PAST chair 1.00 X X 0 0 0 DAVID MONTGOMERY TREASURER 1.00 X X 0 0 0 DAVID KROPID SECRETARY 1.00 X X 0 0 0 HOLLY SAMPSON PRESIDENT 40.00 X 151489 0 15738 151489 0 15738 1 0 1 0 0 2478625 261887 2478625 1253078 1253078 42429444 45942532 -3513088 -3513088 -3513088 MISCELLANEOUS 900099 5575 5575 5575 224190 0 0 -2254435 3382692 3382692 313120 313120 167227 99181 32029 36017 406160 242197 77003 86960 17424 9795 3663 3966 43720 24577 9191 9952 39280 23624 7311 8345 371 311 41 19 20011 16772 2187 1052 135781 135781 55749 46723 6094 2932 25893 23413 1293 1187 21077 15452 2168 3457 35866 20857 6960 8049 3439 2932 236 271 7114 6359 230 525 9158 4984 2039 2135 5715 3289 1185 1241 PRINTING 52601 50225 2376 EQUIPMENT 51292 35748 7121 8423 PUBLIC EDUCATION MEETIN 41785 40324 596 865 MISCELLANEOUS 21576 21026 269 281 10354 6392 1896 2066 4867405 4525774 161512 180119 2009964 12430 1494719 427927 213 212467 207402 14223 5065 49903631 58101433 8561425 5384156 42799 42799 62026974 63973810 368074 1190336 1472088 1492759 1840162 2683095 X 10264732 6690997 41899805 46558627 8022275 8041091 60186812 61290715 62026974 63973810 X -4643215 5730875 16243 X X 0 1 X 1 0 X 2040591 2875286 2902025 5790877 2478625 16087404 2040591 2875286 2902025 5790877 2478625 16087404 3340962 12746442 941043 804344 1434641 986189 1253078 5419295 5575 5575 21512274 0.59250 0.59670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32 55883 337657 7581071 1 1 58179725 1942376 3464063 2055761 938699 60591704 58719778 3794216 -1627594 1715638 991037 58179725 56195911 2507058 2622683 1604113 1001761 58719778 51000896 2530742 5222912 1633466 925173 56195911 46465885 1189792 5465854 1245584 875051 51000896 0.11770 0.06650 0.81580 0 0 212467 207402 5065 5065 ALTERNATIVE INVESTMENTS 5384156 F 5384156 HELD IN TRUST FOR OTHERS 239364 MANAGED FOR OTHERS 1253395 1492759 X 5983369 5730875 12061 16243 5759179 224190 0 224190 4879466 12061 12061 4867405 0 4867405 Part V, Line 4: The intended uses for all endowed funds are strictly as set by the Fund Agreement of each Fund. Part X, Line 2: Income Taxes - The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and under similar provisions of the Minnesota Income Tax Act. Should that status be challenged in the future, the Foundation's 2016 through 2013 tax years are open for examination by the Internal Revenue Service. Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium investments 1767585 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, investments 1530296 0 0 0 0 0 0 3297881 0 3297881 1 0 1 0 0 0 1 AH Zeppa Family Foundation 222 E Superior St Ste 326 Duluth MN 55802 206424699 501(c)(3) 30000 Performance Venue Equipment Upgrades, Renegade Theater Performance Company American National Red Cross Serving Northern Minnesota 2524 Maple Grove Road Duluth MN 55811 410711602 501(c)(3) 5870 Program Support American National Red Cross Serving NW Wisconsin 3728 Spooner Avenue Altoona WI 54720 410711602 501(c)(3) 5000 2016 Natural Disaster Immediate Response Fund Animal Allies Humane Society 4006 Airport Road Duluth MN 55811 410917362 501(c)(3) 5038 Program Support Arrowhead Economic Opportunity Agency 702 South Third Avenue Virginia MN 557922775 416052144 501(c)(3) 11061 Community Offender Re-entry Program (CORP), Assist Individuals in Critical N Ashwabay Outdoor Educational Foundation Inc PO Box 1401 Bayfield WI 548141401 371431180 501(c)(3) 6895 Program Support, Outdoor Educational Activities Coordinator Autism Society of Minnesota 2380 Wycliff Street Suite 102 St Paul MN 55114 411718029 501(c)(3) 6760 AuSM Islands of Brilliance, Duluth, AuSM Artist with the Duluth Art Institut Bayfield Community Education Foundation Inc PO Box 921 Bayfield WI 54814 391843162 501(c)(3) 5104 Program Support Care Partners of Cook County PO Box 282 Grand Marais MN 55604 473747964 501(C)(3) 5000 Care Partners- Hospice Program Chester Bowl Improvement Club 1801 East Skyline Parkway Duluth MN 55812 411410681 501(c)(3) 10000 Chester Bowl Ski Safety Tester, Purchase of Helmets Children's Dental Services 636 Broadway Street NE Minneapolis MN 55413 410857929 501(c)(3) 5000 Expanding Low-Cost Dental Care in the Duluth Area Churches United in Ministry (CHUM) 102 West Second Street Duluth MN 558022017 411227969 501(c)(3) 298176 Therapeutic Early Childhood and Parenting Programs at Steve O'Neil Apartment Cloquet Educational Foundation 302 14th Street Cloquet MN 55720 411543092 501(c)(3) 69975 Program Support Community Action Duluth 2424 W 5th St Ste 102 Duluth MN 55806 411410670 501(c)(3) 136000 JumpStart - Transportation Plus, The Family Freedom School Initiative, Our K Congregations Caring for Creation 2104 Stevens Ave S Minneapolis MN 55404 260735674 501(C)(3) 5000 Be the Spark Council on Foundations PO Box 75661 Baltimore MD 212755661 136068327 501(c)(3) 7050 2016 Membership Dues Cyclists of Gitchee Gummee Shores PO Box 161261 Duluth MN 55816 371590122 501(c)(3) 5000 Duluth Traverse Trail Maintenance Damiano of Duluth Inc 206 West Fourth Street Room 201 Duluth MN 558061604 411453521 501(c)(3) 16214 Program Support, Soup Kitchen, Back to School Clothing, Kids Caf, Program S Destination Duluth PO Box 161442 Duluth MN 558161442 461907687 501(C)(3) 20000 Community Outreach Capacity Building Duluth Children's Museum Inc 115 South 29th Ave West Duluth MN 558061761 410718361 501(c)(3) 17935 Gifts of Water, Program Support, Expanding Audiences Duluth Heights Amateur Hockey Association Inc 33 W Mulberry St Duluth MN 55811 411458180 501(C)(3) 5000 General Repairs of Rinks and Equipment Duluth Library Foundation 520 West Superior St Duluth MN 55802 411696460 501(c)(3) 5288 Program Support Duluth Lighthouse for the Blind 4505 West Superior Street Duluth MN 55807 410706140 501(c)(3) 43210 Program Support, Lighthouse Support Groups for Seniors Duluth Playhouse Inc 506 West Michigan Street Duluth MN 55802 410694692 501(c)(3) 6353 Program Support, Play Sponsorship Duluth Public Library 520 West Superior Street Duluth MN 55802 416005105 170(c)(1) 5539 Program Support Duluth-Superior Area Educational TV Corporation - WDSE 632 Niagara Court Duluth MN 558113090 411718449 501(c)(3) 18882 Lost Superior Project Support Documentary Editing, Underwriting 2016, Native Ecolibrium3 2304 W Superior St Duluth MN 55806 452746481 501(C)(3) 20000 Neighborhood Leadership Nexus Family Alternatives Inc 1089 10th Ave SE Minneapolis MN 554141392 411356085 501(c)(3) 5000 Foster Child Care Family Forum Inc 1507 Tower Avenue Suite 312 Superior WI 54880 391354038 501(C)(3) 167020 Strengthening & Supporting HS Parents for Success First Witness Child Advocacy Center 4 West Fifth Street Duluth MN 55806 411737291 501(c)(3) 297600 Touchstone 2016 Award - Inclusiveness, Heart for the People, Program Support Friends of the Apostle Islands National Lakeshore PO Box 1574 Bayfield WI 54814 200079065 501(c)(3) 6036 Program Support Friends of the Finland Community PO Box 582 Finland MN 55603 830494175 501(c)(3) 10000 Volunteer Recognition/Volunteer Coordinator Girl Scouts of Minnesota and Wisconsin Lakes and Pines Council 400 Second Avenue South Waite Park MN 56387 410877820 501(c)(3) 8702 Program Support GND Development Alliance 2631 West Superior Street Suite 2 Duluth MN 55806 465272750 501(C)(3) 10000 Installation of Soccer Field Fence, GND Recreation Area Community Garden Hartley Nature Center 3001 Woodland Ave Duluth MN 558031980 363507636 501(c)(3) 14605 , Community Building Round Two: Outdoor PavilionHartley Park Stewardship: Aw Hawk Ridge Bird Observatory Inc PO Box 3006 Duluth MN 55803 760746366 501(c)(3) 10375 Hawk Ridge Bird Observatory Professional Traineeship Program, Program Suppor Head of the Lakes United Way 424 West Superior Street Suite 402 Duluth MN 55802 410857077 501(c)(3) 88502 Program Support, Building a New Website Configured for Mobile Use, United Wa ISD#709 - Duluth Public Schools 215 North First Avenue East Duluth MN 55802 416003776 170(c)(1) 68120 Program Support, Parent-Teacher Home Visit Project Kids Closet of Duluth 2308 West 3rd Street Duluth MN 55806 201878745 501(c)(3) 5288 Program Support, Stowe Students Dressed and Ready for School, Clothing for S Knife River Recreation Council PO Box 266 Knife River MN 55609 363307682 501(C)(3) 7000 Public Address System for Julebyen Festival Lake County Developmental Achievement Center Inc 626 2nd Avnue Two Harbors MN 55616 410973700 501(c)(3) 7000 Creating a Formal DAC Volunteer Program Lake Superior Big Top Chautauqua PO Box 455 Washburn WI 54891 391548887 501(c)(3) 8000 Steerage Song Co-Production with Duluth Playhouse Lake Superior Chamber Orchestra PO Box 434 Duluth MN 55801 411609565 501(c)(3) 5292 Program Support, Fiddler Gaelynn Lea Tressler with LSCO and QP, Gershwin's R Lincoln Park Business Group 2002 W Superior St Suite 8 Duluth MN 558062026 416037915 501(c)(3) 5000 19th Ave W & Superior St Corner Park Rejuvenation Lutheran Social Service of Minnesota 2485 Como Avenue St Paul MN 55108 410872993 501(c)(3) 76000 LSS Youth Host Home Program, Family Resource Center, LSS Street Outreach Marshall School 1215 Rice Lake Road Duluth MN 55811 410765672 501(c)(3) 8259 Program Support, Next Horizon Campaign Mayo Clinic 200 First Street SW Rochester MN 55905 416011702 501(C)(3) 10000 , Alzheimers Disease ResearchPediatrics - Cancer, Center for Individual Medi Men as Peacemakers 123 W Superior St Duluth MN 55802 411841689 501(c)(3) 180250 Program Support, Youth Restorative Prevention Programming: Building Inclusiv Miller-Dwan Foundation 502 East Second Street Duluth MN 55805 237396466 501(c)(3) 9300 Program Support, Pediatric Burn Care, Pediatric Cancer Care Minnesota Association for Volunteer Administration 1800 White Bear Ave North Maplewood MN 55109 411463366 501(C)(3) 5000 Volunteerism Infrastructure Building Minnesota Land Trust 2356 University Avenue West Suite 240 St Paul MN 55114 411713652 501(c)(3) 20000 St. Louis River Corridor Revitalization Project Minnesota Section SME PO Box 582 Hibbing MN 55746 742338444 501(c)(3) 28000 Internship Reimbursement Myers-Wilkins Community School Collaborative 1027 North 8th Avenue East Duluth MN 55805 412002724 501(c)(3) 100500 Full Service Community School Expansion, Our Kids Annual Celebration 2016 Natural Resources Foundation of Wisconsin PO Box 2317 Madison WI 53701 391572034 501(c)(3) 6076 Monitoring Lake Superior's Common Terns Neighbors of Lower Chester Park PO Box 3404 Duluth MN 55803 274679630 501(C)(3) 8300 Lower Chester Park Improvements, NOLCP Community Use Project North House Folk School PO Box 759 Grand Marais MN 55604 411878887 501(c)(3) 7073 Program Support Northern Bible Society 2001 Waverly Duluth MN 55803 410790153 501(c)(3) 8900 Program Support Northland Paddlers Alliance PO Box 3336 Duluth MN 55803 475540742 501(C)(3) 5000 Paddle Duluth - Community Paddling Events Northwood Children's Services 4000 W 9th St Duluth MN 55807 410706108 501(c)(3) 13409 Program Support One Roof Community Housing 12 E 4th St Duluth MN 55806 411678328 501(c)(3) 10100 Tenant Landlord Connection/Data Management, Program Support Piedmont Heights Hockey Association Inc 2302 W 23rd St Duluth MN 55811 411514687 501(c)(3) 5000 Concession Stand Renewal Renovation Pilgrim Congregational Church 2310 East Fourth Street Duluth MN 55812 410704218 501(c)(3) 13927 Program Support Rails Endowment for Academic Art & Athletic Development Inc 131 Ninth Avenue Proctor MN 55810 416003748 501(c)(3) 8104 Program Support Range Respite Project 1309 20th Street South Virginia MN 55792 411726790 501(c)(3) 15000 Support Services for Family Caregivers, Caregiver Consulting Services Ronald McDonald House of Rochester MN Inc 850 2nd Street Southwest Rochester MN 55902 411344744 501(c)(3) 6000 Program and Lodging Scottish Rite Foundation of Duluth 24 West Second Street Duluth MN 558022015 411420162 501(c)(3) 10239 Updating Technology, Program Support SOAR Career Solutions 205 West Second Street Suite 101 Duluth MN 55805 411449179 501(c)(3) 179480 Opportunity Youth of Duluth, SOAR Business Plan St Luke's Foundation 1000 East First Street Suite 102 Duluth MN 55805 411448118 501(c)(3) 11006 Program Support Superior African Heritage Community PO Box 1913 Superior WI 54880 474013991 501(C)(3) 8500 African Heritage Cultural Endowment Program The Hills Youth and Family Services 4321 Allendale Avenue Duluth MN 55803 410693848 501(c)(3) 16250 Neighborhood Youth Services, Program Support The Northspan Group Inc 221 West First Street Duluth MN 55802 363386158 501(c)(3) 83000 NORTHFORCE Matching Funds 2016-2017, NORTHFORCE 2016 for Young Adults, NORTH The Salvation Army - Duluth 215 South 27th Avenue West Duluth MN 55806 410698597 501(c)(3) 16896 Assist Individuals in Critical Need, Program Support, Dunkin' In Duluth The Salvation Army - Superior 916 Hughitt Avenue Superior WI 54880 362167910 501(c)(3) 5000 Assist Individuals in Critical Need The Salvation Army - Wisconsin and Upper Michigan 20 East Douglas Street Rice Lake WI 54868 362167910 501(C)(3) 5000 Ashland Bayfield Flood Trinity-by-the-Cove Episcopal Church 553 Galleon Drive Naples FL 34102 590774204 501(c)(3) 5500 Program Support Twin City Christian Homes Inc 7645 Lyndale Ave S Suite 110 Minneapolis MN 554234029 411538892 501(C)(3) 8000 Avinity Dementia Outreach U of MN Duluth - Excellence Fund 10 University Drive Duluth MN 55812 416007513 501(c)(3) 5870 Program Support UDAC Inc 500 E 10th Street Duluth MN 55805 410856115 501(c)(3) 11736 Program Support University of Minnesota Foundation 200 Oak Street SE Suite 500 Minneapolis MN 55455 416042488 501(C)(3) 20822 UMD Engineering Scholarships ($1,200 to Electrical Fund #6686), ($1,200 to M University of New Hampshire- Carsey School of Public Policy 51 College Rd Durham NH 03824 026000937 501(C)(3) 13995 Research on Youth Opportunity University of Wisconsin - Superior Foundation PO Box 2000 Superior WI 54880 396088707 501(C)(3) 10000 UW-Superior Touring Theatre Project, Botany Blitz in the Bois Brule River, S West Wisconsin Land Trust Inc 500 E Main Street Suite 307 Menomonie WI 54751 391618389 501(c)(3) 40418 Program Support, Migratory Bird Habitat Conservation Western Lake Superior Habitat for Humanity 2002 W Superior St Ste 9 Duluth MN 558062026 411631246 501(c)(3) 20000 Construction & Neighborhood Revitalization Manager Wilderness Inquiry 808 14th Avenue SE Minneapolis MN 55414 930708637 501(c)(3) 5000 Pathways to Outdoor Employment for Bayfield Youth YMCA of Duluth 302 West First Street Duluth MN 55802 410693931 501(c)(3) 172400 Program Support, Outdoor Collaborative: Nature Backpacks and Events, Outdoor YWCA of Duluth 32 East 1st Street Suite 202 Duluth MN 558023032 410696493 501(c)(3) 15097 Program Support, Kids Corner BAD RIVER WATERSHED ASSOCIATION PO BOX 875 ASHLAND WI 54806 043740575 501(c)(3) 6097 Monitoring Water Impacts in the Bay Region TWO HARBORS AREA FOOD SHELF PO BOX 601 TWO Harbors MN 55616 471321541 501(c)(3) 16413 Food Donation Coordinator, Expansion of Health in a Bag Food Shelf Program 86 2 SCHOLARSHIPS 195 313120 Part I, Line 2: Duluth Superior Area Community Foundation (DSACF) requires all grantees to sign and abide by a grant agreement that requires the grantee to use grant monies only for the designated purposes described in grant application, maintain their books/records to account for separately the grant funds and expenditures, permit DSACF access to their files/records, return any unused funds, submit the Final Project Report by a set date. The DSACF Director of Community Philanthropy and their staff monitors the grantee's completion of these criteria including report reviews, random field and grantee required progress reports and other work as considered necessary to ensure full grantee compliance with all terms of the grant agreement. X 0 0 0 0 0 0 0 0 0 HOLLY SAMPSON PRESIDENT 151489 0 0 0 0 0 6829 0 8909 0 167227 0 0 0 X 14 261887 fmv 0 1 0 Form 990, Part VI, Section B, line 11b prepared by Independent Auditors as a result of their audit, reviewed by DSACF President, Financial Officer, DSACF Audit Committee then by full DSACF Board. Form 990, Part VI, Section B, line 12c Conflicts policy and questionnaire sent out to all Board of trustees (bot) members and DSACF staff monitors bot responses Also in May when new BOT members term begins the same policy and questionnaire is sent out and DSACF Staff monitors. At every BOT and committee meeting a conflict of interest sheet is passed out to attendees to mark any conflicts before voting, said sheets are gathered and conflicts entered into the board actions. Board members with conflicts are asked to leave the room during any discussion and voting. Form 990, Part VI, Section B, line 15 THE EXECUTIVE COMMITTEE RECOMMENDS THE SALARY FOR THE PRESIDENT AND ALL OTHER STAFF. THIS IS COMPLETED ANNUALLY AS PART OF THE OVERALL BUDGET ANALYSIS BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN PRESENTS THE BUDGET TO THE BOARD FOR APPROVAL. Form 990, Part VI, Section C, line 18 THE ORGANIZATION MAKES ITS 990 AVAILABLE TO THE PUBLIC UPON REQUEST AND ON GUIDESTAR.ORG Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND A FINANICAL STATUS REPORT IN OUR ANNUAL REPORTS ARE SENT OUR TO NUMEROUS DONORS. Form 990, Part XI, line 9: Refunds of prior year grants 16,243. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.