COUNCIL ON RURAL SERVICE PROGRAMS INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- COUNCIL ON RURAL SERVICE PROGRAMS INC (EIN 23-7299345)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-13
- IRS object ID
- 201533179349302598
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-13T10:11:30-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 310800053 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK SCHAEFER HACKETT & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10100 INNOVATION DR SUITE 400 | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45342 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237299345 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCIL ON RURAL SERVICE PROGRAMS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUN | BusinessNameControlTxt |
| Phone | 9377785220 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 R M DAVIS PARKWAY NO B | AddressLine1Txt |
| City | PIQUA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45356 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN SCHWANITZ | PersonNm |
| Person Title | INTERIM EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9377785220 | PhoneNum |
| Signature | 2015-09-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HERBERT L LEMASTER CPA | PreparerPersonNm |
| PTIN | P00039882 | PTIN |
| Phone | 9372260070 | PhoneNum |
| Preparation | 2015-09-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAN SCHWANITZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 R M DAVIS PARKWAY NO B | AddressLine1Txt |
| City | PIQUA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45356 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,470,179 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COUNCILONRURALSERVICES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE COMPREHENSIVE AND SUPPORT SERVICES TO INDIVIDUALS AND FAMILIES | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 417 | TotalEmployeeCnt |
| Total Volunteers | 135 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,860,163 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,699,411 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $813,848 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $763,230 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,094 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,600 | CYInvestmentIncomeAmt |
| PY Other Revenue | $840 | PYOtherRevenueAmt |
| CY Other Revenue | $938 | CYOtherRevenueAmt |
| PY Total Revenue | $14,679,945 | PYTotalRevenueAmt |
| CY Total Revenue | $14,470,179 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,088,329 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,638,955 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,886,449 | PYOtherExpensesAmt |
| CY Other Expenses | $3,934,533 | CYOtherExpensesAmt |
| PY Total Expenses | $14,974,778 | PYTotalExpensesAmt |
| CY Total Expenses | $14,573,488 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$294,833 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$103,309 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,937,816 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,178,579 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,085,776 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,429,848 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,852,040 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,748,731 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE PROVIDE A UNIQUE MIX OF LEARNING AND SOCIAL EXPERIENCE TO DEVELOP COMPETENCE, MOTIVATION, AND BEHAVIOR FOR A BETTER LIFE AND STRONGER COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $13,150,958 | ExpenseAmt |
| Revenue | $763,726 | RevenueAmt |
| Desc | EARLY LEARNING PROGRAM: COUNCIL ON RURAL SERVICES PROGRAMS, INC. (CORSP) SERVES OVER 2000 CHILDREN FROM INFANTS TO SCHOOL AGE IN OUR PROGRAMS IN THE NINE COUNTIES OF AUGLAIZE, CHAMPAIGN, DARKE, GREENE, LOGAN, MIAMI, PREBLE, SHELBY, AND VAN WERT. THESE PROGRAMS INCLUDE: HEAD START, CHILDCARE, EARLY HEAD START, AND HELP ME GROW. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $403,562 | ExpenseAmt |
| Desc | YOUTH IN EDUCATION PROGRAM: CORSP SERVES OVER 150 YOUTH AND FAMILIES IN DARKE, MIAMI, PREBLE, AND SHELBY COUNTIES. THE CORPORATION HAS ALTERNATIVE EDUCATION PROGRAMS AND AFTER SCHOOL PROGRAMS SUCH AS TEEN-PARENT CONNECTION AND POSITIVE ENRICHMENT. THE CORPORATION ALSO PROVIDES TUTORING AND HAS A YOUTH CENTER IN GREENVILLE, OHIO.WORKFORCE INVESTMENT ACT (WIA) PROGRAMS ARE OPERATED IN DARKE AND PREBLE COUNTIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $64,620 | ExpenseAmt |
| Desc | RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP): DIRECTLY CONNECTED VOLUNTEERS TO SERVICE OPPORTUNITIES THROUGHOUT OUR FOUR COUNTY REGION IN 2014 AND THE PROGRAM IMPACTED OVER 100 VOLUNTEERS WHOSE EFFORTS WERE LED BY EIGHT OF OUR RSVP VOLUNTEERS. OUR PROGRAM HELPS EVERY PERSON DISCOVER THEIR POWER TO MAKE A DIFFERENCE BY CONNECTING PEOPLE WITH OPPORTUNITIES TO SERVE AS VOLUNTEERS WITHIN LOCAL NONPROFIT ORGANIZATIONS. WE ARE BUILDING THE CAPACITY FOR EFFECTIVE LOCAL VOLUNTEERING, PROMOTING AND FOSTERING VOLUNTEERISM, PARTICIPATING IN STRATEGIC INITIATIVES TO MOBILIZE VOLUNTEERS OF ALL AGES, ETHNICITIES, AND GENDERS TO MEET LOCAL NEEDS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $136,406 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $136,406 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $13,755,546 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 417 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAN SCHWANITZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9377785220 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 R M DAVIS PARKWAY NO B | AddressLine1Txt |
| City | PIQUA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45356 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JANET JULIAN | ||||||
| CHAIR (JAN-JUL) PAST CHAIR (AUG-DEC) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DOUG EAKIN | ||||||
| VICE CHAIR (JAN-JUL) CHAIR (AUG-DEC) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RANDY FISHER | ||||||
| SEC'Y (JAN-JUL) VICE CHAIR (AUG-DEC) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHERYL BUECKER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EMERSON BREWER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY TERRY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURIE WHITE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA ZUREICH | ||||||
| TRUSTEE (JAN-MAY) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DUSTIN DAVIS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRANDI BURGER | ||||||
| TRUSTEE (JAN-AUG) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GERALD WAUGH | ||||||
| TRUSTEE (AUG-DEC) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM LUTZ | ||||||
| TRUSTEE (OCT-DEC) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KARI ECKARD | ||||||
| TRUSTEE (OCT-DEC) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAN SCHWANITZ | ||||||
| INTERIM EXEC. DIRECTOR | 40.00 | Yes (X) | $95,102 | $0 | $17,896 | |
| MILLIE WORYK | ||||||
| HR DIRECTOR | 40.00 | Yes (X) | $80,235 | $0 | $12,762 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $175,337 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $30,658 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| US FOODS INC | |||||
| PO BOX 98761 | CHICAGO | IL | 60693 | FOOD SERVICES | $184,076 |
| PERRY PROTECH IT DIVISION | |||||
| 545 WEST MARKET STREET | LIMA | OH | 45801 | COMPUTER SUPPORT | $139,309 |
| GREENVILLE TRUCK & TRAILER REPAIR SHOP | |||||
| 300 EDISON ROAD | GREENVILLE | OH | 45331 | REPAIR SERVICES | $122,710 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $13,401,865 | GovernmentGrantsAmt |
| All Other Contributions | $297,546 | AllOtherContributionsAmt |
| Total Contributions | $13,699,411 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHILD CARE FEES | Desc |
| Business | 624410 | BusinessCd |
| Total Revenue Column | $763,230 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $763,230 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $763,230 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,926 | TotalRevenueColumnAmt |
| Exclusion | $2,926 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $442 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $442 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $442 | TotalRevenueColumnAmt |
| Exclusion | $442 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,674 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,674 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,674 | TotalRevenueColumnAmt |
| Exclusion | $3,674 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 624410 | BusinessCd |
| Total Revenue Column | $496 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $496 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $496 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,470,179 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $763,726 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,042 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,995 | TotalAmt |
| Program Services | $20,599 | ProgramServicesAmt |
| Management And General | $185,396 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,937,005 | TotalAmt |
| Program Services | $7,598,894 | ProgramServicesAmt |
| Management And General | $338,111 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782,148 | TotalAmt |
| Program Services | $750,542 | ProgramServicesAmt |
| Management And General | $31,606 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $811,779 | TotalAmt |
| Program Services | $785,606 | ProgramServicesAmt |
| Management And General | $26,173 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,028 | TotalAmt |
| Program Services | $851,285 | ProgramServicesAmt |
| Management And General | $50,743 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,330 | TotalAmt |
| Management And General | $29,330 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,025 | TotalAmt |
| Management And General | $39,025 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,996 | TotalAmt |
| Program Services | $345,352 | ProgramServicesAmt |
| Management And General | $75,644 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,757 | TotalAmt |
| Program Services | $19,757 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,247,174 | TotalAmt |
| Program Services | $1,219,992 | ProgramServicesAmt |
| Management And General | $27,182 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,112 | TotalAmt |
| Program Services | $300,357 | ProgramServicesAmt |
| Management And General | $3,755 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,282 | TotalAmt |
| Program Services | $138,279 | ProgramServicesAmt |
| Management And General | $9,003 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM/OFFICE SUPPLIES | $1,223,844 | $1,221,870 | $1,974 |
| MAINTENANCE/REPAIRS | $368,192 | $368,192 | |
| MENTAL HEALTH THERAPY | $86,483 | $86,483 | |
| UNIFORMS/RECOGNITION/FI | $4,554 | $4,554 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,784 | TotalAmt |
| Program Services | $43,784 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,573,488 | TotalAmt |
| Program Services | $13,755,546 | ProgramServicesAmt |
| Management And General | $817,942 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,067 | BOYAmt |
| EOY | $383,047 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,032,747 | BOYAmt |
| EOY | $889,490 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,993 | BOYAmt |
| EOY | $1,253,622 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $661 | BOYAmt |
| EOY | $491 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,424,349 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,820,027 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,622,118 | BOYAmt |
| EOY | $2,604,322 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,230 | BOYAmt |
| EOY | $47,607 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,937,816 | BOYAmt |
| EOY | $5,178,579 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,474 | BOYAmt |
| EOY | $1,418,741 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,302 | BOYAmt |
| EOY | $11,107 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,085,776 | BOYAmt |
| EOY | $1,429,848 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,852,040 | BOYAmt |
| EOY | $3,748,731 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,852,040 | BOYAmt |
| EOY | $3,748,731 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,937,816 | BOYAmt |
| EOY | $5,178,579 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$103,309 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,057,742 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,649,219 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,437,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,860,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,699,411 | CurrentTaxYearAmt |
| Total | $75,703,885 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,057,742 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,649,219 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,437,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,860,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,699,411 | CurrentTaxYearAmt |
| Total | $75,703,885 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $75,703,885 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,820 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,641 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,726 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,697 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,864 | CurrentTaxYearAmt |
| Total | $15,748 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,985 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,321 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $496 | CurrentTaxYearAmt |
| Total | $14,802 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $75,734,435 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,191,084 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99960 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99840 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,230 | BeginningYearBalanceAmt |
| Contributions | $1,310 | ContributionsAmt |
| Investment Earnings Or Losses | $3,428 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $361 | AdministrativeExpensesAmt |
| End Year Balance | $47,607 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,296 | BeginningYearBalanceAmt |
| Contributions | $1,860 | ContributionsAmt |
| Investment Earnings Or Losses | $3,636 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $562 | AdministrativeExpensesAmt |
| End Year Balance | $43,230 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $32,486 | BeginningYearBalanceAmt |
| Contributions | $2,080 | ContributionsAmt |
| Investment Earnings Or Losses | $3,730 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $38,296 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,151 | BeginningYearBalanceAmt |
| Contributions | $2,345 | ContributionsAmt |
| Investment Earnings Or Losses | -$710 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $300 | AdministrativeExpensesAmt |
| End Year Balance | $32,486 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,937 | BeginningYearBalanceAmt |
| Contributions | $2,403 | ContributionsAmt |
| Investment Earnings Or Losses | $3,027 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $216 | AdministrativeExpensesAmt |
| End Year Balance | $31,151 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $434,518 | OtherCostOrOtherBasisAmt |
| Book Value | $434,518 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,476,099 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,600,995 | DepreciationAmt |
| Book Value | $1,875,104 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $203,202 | OtherCostOrOtherBasisAmt |
| Depreciation | $183,467 | DepreciationAmt |
| Book Value | $19,735 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,310,530 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,035,565 | DepreciationAmt |
| Book Value | $274,965 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,604,322 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,989,983 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $519,804 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $519,804 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,470,179 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,470,179 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,093,292 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $519,804 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $519,804 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,573,488 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,573,488 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE COUNCIL INTENDS TO USE THE ENDOWMENT FUND TO BE THE FOUNDATION ON WHICH THE COUNCIL'S FUTURE PROGRAMS WILL BE BUILT. THE FUNDS WILL BE INVESTED FOR THE FUTURE WITH MONEY EARNED FROM INTEREST AND DIVIDENDS BEING USED FOR ORGANIZATIONAL AND GROWTH PURPOSES. THE FUND WILL EXPAND THE POTENTIAL FOR LOCALLY DESIGNED PROGRAMS TO IMPROVE THE POSSIBILITIES FOR THOSE WHOSE LIVES ARE NOT ALL THEY CAN BE. |
| PART X, LINE 2: | THE ORGANIZATION EVALUATES THE INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE INFORMATIONAL OR INCOME TAX RETURNS FILED BY THE ORGANIZATION TO DETERMINE WHETHER A LIABILITY FOR UNCERTAIN POSITIONS EXIST AND WHETHER A LIABILITY FOR SUCH UNCERTAIN POSITIONS SHOULD BE RECOGNIZED. THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AND MANAGEMENT BELIEVES THAT IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD DISQUALIFY THEM FROM TAX-EXEMPT STATUS OR CREATE A SIGNIFICANT INCOME TAX LIABILITY FROM UNRELATED BUSINESS INCOME. THE ORGANIZATION'S INFORMATIONAL FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAX AUTHORITIES. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE 2011-2014. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE COUNCIL'S DRAFT FORM 990 IS FIRST PRESENTED TO AND REVIEWED BY THE FINANCE COMMITTEE. THEN, THE DRAFT FORM 990 IS PRESENTED TO THE ENTIRE BOARD AT THE BOARD MEETING. THE ENTIRE BOARD VOTES TO APPROVE THE FORM 990 FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | COUNCIL ON RURAL SERVICE PROGRAMS, INC. MONITORS COMPLIANCE OF ITS CONFLICT OF INTEREST POLICY BY SENDING LETTERS ANNUALLY TO ALL BOARD MEMBERS AND KEY EMPLOYEES INQUIRING AS TO KNOWLEDGE OF A CONFLICT OF INTEREST. ALL EMPLOYEES ARE REMINDED PERIODICALLY THAT ANY NOTED CONFLICT OF INTEREST NEEDS TO BE DISCLOSED. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION AND COMPARABILITY STUDIES ARE COMPLETED EVERY THREE YEARS FOR ALL JOB POSITIONS AS THIS IS A REQUIREMENT OF ONE OF THE COUNCIL'S GRANT AGREEMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS ARE SENT ANNUALLY TO GOVERNMENT FUNDING SOURCES. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE FINANCE COMMITTEE IS CHARGED WITH OVERSIGHT OF THE INDEPENDENT AUDIT. |