NATIONAL CHRISTIAN SCHOOL ASSOCIATION: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: NATIONAL CHRISTIAN SCHOOL ASSOCIATION (EIN 76-0164348)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-02-15
IRS object ID: 201130469349300648
Schema version: 2009v1.4
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-02-15T16:40:01-06:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VAWTER GAMMON NORRIS & CO	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1316 HARDWOOD TRAIL	AddressLine1
City	CORDOVA	City
State	TN	State
ZIP Code	38016	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	760164348	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	National Christian School Association	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NATI	NameControl
Phone	9016832440	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 11000	AddressLine1
City	Oklahoma City	City
State	OK	State
ZIP Code	73136	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Dr Philip Patterson	Name
Title	President	Title
Phone	9016832440	Phone
Date Signed	2011-02-15	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Robert Vawter	Name
Phone	9017674030	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Dr Philip Patterson	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1708 Chelsea Drive	AddressLine1
City	Edmond	City
State	OK	State
ZIP Code	73013	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	182605	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.nationalchristian.org/nc/	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1985	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	PROMOTE CHRISTIAN EDUCATION	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	1	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	50276	ContributionsGrantsPriorYear
Contributions Grants Current Year	50918	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	131521	ProgramServiceRevenuePriorYear
Program Service Revenue CY	120837	ProgramServiceRevenueCY
Investment Income Prior Year	6481	InvestmentIncomePriorYear
Investment Income Current Year	10850	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	188278	TotalRevenuePriorYear
Total Revenue Current Year	182605	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	42912	SalariesEtcPriorYear
Salaries Etc Current Year	45179	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	117984	OtherExpensePriorYear
Other Expenses Current Year	105877	OtherExpensesCurrentYear
Total Expenses Prior Year	160896	TotalExpensesPriorYear
Total Expenses Current Year	151056	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	27382	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	31549	RevenuesLessExpensesCY
Total Assets BOY	232241	TotalAssetsBOY
Total Assets EOY	263789	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	232241	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	263789	NetAssetsOrFundBalancesEOY
Mission Description	The association conducts or sponsors various conferences for educators, administrators and school board members; provides accrediting services; provides scholarships for children to attend member schools; funds book awards program; and maintains communication with its members through a web site and directory.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	93734	Expense
Revenue	142432	Revenue
Description	CONDUCTED ANNUAL CONFERENCE FOR APPROXIMATELY 250 TEACHERS AND ADMINISTRATORS. CO SPONSORED SUMMER ADMINISTRATORS CONFERENCE.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	14421	Expense
Revenue	21913	Revenue
Description	ACCREDITED OVER 30 SCHOOLS	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	12017	Expense
Revenue	18260	Revenue
Description	MAINTAINED WEBSITE AND PUBLISHED NEWSLETTERS, ACCREDITATION HANDBOOKS AND ANNUAL DIRECTORY.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	5000	Expense
Description	AWARDED TEN $500 SCHOLARSHIPS AND CONTRIBUTED TO TRIPLE CROWN AND LAMPLIGTHER BOOK AWARDS PROGRAM.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	5000	TotalOfOtherProgramServiceExp
Total Program Service Expense	125172	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Balance Sheet Amounts Reported	1	BalanceSheetAmountsReported
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	0	ComplianceWithBackupWitholding
Number Of Employees	1	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	GREG HOWELL	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9016832440	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1100 CHERRY ROAD	AddressLine1
City	MEMPHIS	City
State	TN	State
ZIP Code	38117	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DR PHILIP PATTERSON
President	20.00	X	X	45179	0	0
CARLA PAYNE
DIRECTOR/vice chair		X	X	0	0	0
DR DAVID FINCHER
DIRECTOR		X		0	0	0
DR JAMES E MOORE
DIRECTOR		X		0	0	0
dr JLynn Watson
DIRECTOR		X		0	0	0
SHirley Maxey
DIRECTOR		X		0	0	0
MARQUITA MOSS
DIRECTOR		X		0	0	0
Dale Horn
DIRECTOR		X		0	0	0
MARY RYDL
DIRECTOR		X		0	0	0
dr ROBERT BURTON
DIRECTOR/ChairMAN		X	X	0	0	0
Ricky Perry
DIRECTOR		X		0	0	0
dr MARK BENTON
DIRECTOR		X		0	0	0
Melanie Semore
DIRECTOr/Treasurer		X	X	0	0	0
THOMAS R SHELL JR
DIRECTOR/secretary		X	X	0	0	0
Ken Preslar
DIRECTOR		X		0	0	0
Eddie Lee
dIRECTOR		X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	45179	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	50918	MembershipDues
Total Contributions	50918	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Membership dues	900099	50900	$50,900
Conference fees	900099	34135	$34,135
Accreditation income	900099	14413	$14,413
DIRECTORY ADVERTISING	900099	13800		13800
MAGAZINE SALES COMMISS	900099	7589		7589

Field	Value	IRS element (for citing)
Total Program Service Revenue	120837	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	10850	TotalRevenueColumn
Exclusion	$10,850	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	182605	TotalRevenueColumn
Related Or Exempt Function Income	21389	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$110,298	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	45179	Total
Program Services	33884	ProgramServices
Management And General	11295	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	100	Total
Management And General	100	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3000	Total
Management And General	3000	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	8168	Total
Program Services	8168	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	15529	Total
Program Services	15529	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	20313	Total
Program Services	9874	ProgramServices
Management And General	10439	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	29997	Total
Program Services	29997	ProgramServices

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	28770	Total
Program Services	27720	ProgramServices
Management And General	1050	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	151056	Total
Program Services	125172	ProgramServices
Management And General	25884	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	66368	BOY
EOY	79035	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	150000	BOY
EOY	175000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	10005	BOY
EOY	9654	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	5868	BOY
EOY	100	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2924	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2924	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	232241	BOY
EOY	263789	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	232241	BOY
EOY	263789	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	232241	BOY
EOY	263789	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	232241	BOY
EOY	263789	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	127874	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	138398	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	142435	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	144076	CurrentTaxYearMinus1Year
Current Tax Year	150366	CurrentTaxYear
Total	703149	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	24562	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	22412	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	31778	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	37721	CurrentTaxYearMinus1Year
Current Tax Year	21389	CurrentTaxYear
Total	137862	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	152436	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	160810	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	174213	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	181797	CurrentTaxYearMinus1Year
Current Tax Year	171755	CurrentTaxYear
Total	841011	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	841011	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3238	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4848	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5173	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6481	CurrentTaxYearMinus1Year
Current Tax Year	10850	CurrentTaxYear
Total	30590	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3238	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4848	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5173	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6481	CurrentTaxYearMinus1Year
Current Tax Year	10850	CurrentTaxYear
Total	30590	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	155674	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	165658	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	179386	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	188278	CurrentTaxYearMinus1Year
Current Tax Year	182605	CurrentTaxYear
Total	871601	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96490	PublicSupportPercentage509
Prior Year Support Percentage	0.97310	PriorYearSupportPercentage
Investment Income Percentage	0.03510	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.02690	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2924	OtherCostOrOtherBasis
Depreciation	2924	Depreciation
Book Value	0	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings
Total Revenue	182605	TotalRevenue
Total Expenses	151056	TotalExpenses
Excess Or Deficit For Year	31549	ExcessOrDeficitForYear
Excess Or Deficit Per FS	31549	ExcessOrDeficitPerFS

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	ExplanationExplanation
Form 990, Part VI, Section B, line 11	The Form 990 is prepared by a cpa firm, reviewed by the finance committee of the board, and reviewed by the entire board before it is filed with the IRS.
Form 990, Part VI, Section B, line 12c	Potential conflicts are identified by the organization's operations and through disclosure from officers and board members. Potential conflicts are evaluated and the results are reported to the board.
Form 990, Part VI, Section B, line 15	Officer's compensation is supported by performance reviews and approved by the board.
Form 990, Part VI, Section C, line 19	The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
Form 990 Part XI, Line 2c: The organization did not change its oversight	or selection process and selection of an independent accountant.