2026-05-18T14:51:35-05:00 2025-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-10-01 381358206 MICHIGAN HUMANE SOCIETY MICH 8666486263 2937 E GRAND BOULEVARD 800 DETROIT MI 48202 ANGELLA M DURKIN CFO 8666486263 2026-05-18 1 1 SHELBY NETZ P01405265 4147775500 2024 2025-03-06 01:10:19Z MICHIGAN HUMANE MATTHEW PEPPER 2937 E GRAND BOULEVARD 800 DETROIT MI 48202 38891844 0 X WWW.MICHIGANHUMANE.ORG X 1877 MI TO IMPROVE AND SAVE LIVES THROUGH COMPASSIONATE CARE, COMMUNITY ENGAGEMENT AND ADVOCACY FOR ANIMALS. 16 16 292 2160 -2389 0 23672847 26138340 3614501 5239839 2051641 850883 -376521 -399415 28962468 31829647 0 0 0 0 14414128 14374180 850252 1797147 3984116 14709489 13228351 29973869 29399678 -1011401 2429969 44459799 47570621 5296579 5569567 39163220 42001054 X TO IMPROVE AND SAVE LIVES THROUGH COMPASSIONATE CARE, COMMUNITY ENGAGEMENT AND ADVOCACY FOR ANIMALS. 0 0 6528663 5239839 VETERINARY SERVICES: DURING FISCAL YEAR ENDING 9/30/25, MICHIGAN HUMANE'S VETERINARY SERVICES TEAMS PERFORMED 8,836 SPAY AND NEUTER SURGERIES TO COMBAT ANIMAL OVERPOPULATION. THEY WERE ABLE TO PROVIDE VETERINARY SERVICES TO ANIMALS WHOSE OWNERS WOULD NOT OTHERWISE BE ABLE TO AFFORD SIMILAR TREATMENT. THE VETERINARY STAFF WORKS CLOSELY WITH THE CRUELTY INVESTIGATION AND RESCUE DEPARTMENT WHEN MEDICAL TREATMENT OR EXPERT TESTIMONY IS REQUIRED TO SUPPORT PROSECUTIONS. 7584956 SHELTERING AND ADOPTION: DURING FISCAL YEAR ENDING 9/30/25, MICHIGAN HUMANE SHELTERED AND PROVIDED HUMANE TREATMENT FOR 8,842 ANIMALS. OF THOSE ANIMALS, 470 WERE TRANSFERRED FROM OTHER ORGANIZATIONS, SOME OF THOSE WERE BROUGHT IN DIRECTLY BY OUR TRANSPORT TEAM. 6,117 ANIMALS WERE ADOPTED AND AN ADDITIONAL 1,037 WERE PROVIDED WITH A SECOND CHANCE BY EITHER BEING RETURNED TO THEIR OWNERS, TRANSFERRED TO ANOTHER ORGANIZATION OR RETURNED TO THE FIELD. 776334 CRUELTY INVESTIGATION AND RESCUE: DURING FISCAL YEAR ENDING 9/30/25, THE CRUELTY INVESTIGATION AND RESCUE DEPARTMENT RESPONDED TO 2,486 ANIMAL CRUELTY COMPLAINTS. THESE COMPLAINTS VARIED FROM ANIMALS THAT HAD NOT BEEN PROVIDED FOOD, WATER, OR SHELTER TO ANIMALS THAT HAD BEEN MALICIOUSLY MAIMED, KILLED, OR FORCED TO PARTICIPATE IN ILLEGAL EXPLOITATIVE ACTIVITIES LIKE DOG FIGHTING. MH'S CRUELTY INVESTIGATORS WERE ALSO INVOLVED IN CASES BROUGHT TO MH BY LAW ENFORCEMENT AGENCIES SEEKING ASSISTANCE IN SUCCESSFULLY PROSECUTING ANIMAL CRUELTY CASES. THE DEPARTMENT RESCUED 1,254 ANIMALS. 7494884 DURING FISCAL YEAR ENDING 9/30/25, MH PROVIDED NUMEROUS SUPPORT PROGRAMS DESIGNED TO STRENGTHEN THE BOND BETWEEN FAMILIES AND THEIR PETS. OUR CALL CENTER TOOK A TOTAL OF 126,451 CALLS FROM THE PUBLIC. MH WAS ALSO FORTUNATE TO HAVE 2,160 ACTIVE VOLUNTEERS ASSISTING WITH DAILY OPERATIONS, ANIMAL CARE AND ENRICHMENT PROGRAMS, SPECIAL EVENTS AND ADMINISTRATION. THESE DEDICATED INDIVIDUALS CONTRIBUTED 80,930 HOURS TOWARDS MEETING THE NEEDS OF ANIMALS IN THE METRO DETROIT COMMUNITY. MH ADMINISTERS A FREE PET FOOD BANK THAT PROVIDED 1,792,669 POUNDS OF FOOD TO THE COMMUNITY'S PETS. STAFF AND VOLUNTEERS PROVIDED NUMEROUS EDUCATIONAL TOURS OF OUR FACILITIES AND VISITS TO SCHOOLS REACHING 2,670 STUDENTS. THE FOSTER PROGRAM GREW TO OVER 1,000 FOSTER FAMILIES ENABLING MH TO PLACE AN AVERAGE OF 332 ANIMALS IN FOSTER CARE EVERY MONTH AND IN THE SUMMER MONTHS, THIS PEAKS UP TO APPROXIMATELY 550 ANIMALS IN FOSTER CARE. 7494884 22384837 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 292 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X X ANGELLA DURKIN 8666486263 2937 E GRAND BOULEVARD SUITE 800 DETROIT MI 48202 KATHERINE ABRAHAM CHAIR 1.00 X X 0 0 0 JIM BAUMBICK VICE CHAIR 1.00 X X 0 0 0 SAM SLAUGHTER TREASURER 5.00 X X 0 0 0 MARGARET DIMOND SECRETARY 1.00 X X 0 0 0 APRIL WAGNER DIRECTOR 1.00 X 0 0 0 AUSTIN BLACK II DIRECTOR 1.00 X 0 0 0 BRITT MCNULTY DIRECTOR (EFF. 06/2025) 1.00 X 0 0 0 CINDY CIURA DIRECTOR 1.00 X 0 0 0 CYNTHIA J PASKY DIRECTOR (TERM 12/2024) 1.00 X 0 0 0 DANIEL WIECHEC DIRECTOR (TERM 12/2024) 1.00 X 0 0 0 DAVID KONOP DIRECTOR 1.00 X 0 0 0 JOE MISKOVICH DIRECTOR (TERM 12/2024) 1.00 X 0 0 0 LAURA MARBLE DIRECTOR (TERM 12/2024) 1.00 X 0 0 0 LINDA AXE DIRECTOR (TERM 12/2024) 1.00 X 0 0 0 MARGARET TRIMER DIRECTOR 1.00 X 0 0 0 MARY MESANNA DIRECTOR (EFF.06/2025) 1.00 X 0 0 0 MICHAEL WHEELER DIRECTOR 1.00 X 0 0 0 NISHA CHOPRA DIRECTOR (TERM 11/2024) 1.00 X 0 0 0 RALPH CAPLAN DIRECTOR 1.00 X 0 0 0 REIMER PRIESTER DIRECTOR (TERM 12/2024) 1.00 X 0 0 0 RICHARDO KILPATRICK DIRECTOR 1.00 X 0 0 0 RODNEY COLE DIRECTOR 1.00 X 0 0 0 SAM MUNACO DIRECTOR 1.00 X 0 0 0 MATTHEW C PEPPER PRESIDENT, CHIEF EXECUTIVE OFFICER 50.00 X 349298 0 15776 JAMIE WESTRICK CHIEF PHILANTHROPY OFFICER 45.00 X 218425 0 19387 DOUGLAS E PLANT CHIEF OPERATING OFFICER 45.00 X 212967 0 16441 ANGELLA DURKIN CHIEF FINANCIAL OFFICER 45.00 X 192388 0 11725 CRYSTAL SAPP VP, VETERINARY MEDICINE 45.00 X 200355 0 18781 SHIRENE CECE-CLEMENTS DIRECTOR, FORENSICS MEDICINE 45.00 X 156754 0 12012 THOMAS VARITEK VP, COMMUNICATIONS 45.00 X 149362 0 5428 ANDREA BUCHANAN VP, ORGANIZATIONAL DEVELOPMENT 45.00 X 144500 0 20001 LARA SILVERI DIRECTOR, FACILITY MEDICINE 45.00 X 143759 0 16729 BRANDON BERKSHIRE VETERINARIAN 45.00 X 142885 0 17509 1910693 0 153789 19 0 1 0 MAILING SERVICES OF PITTSBURGH INC DBA 502 KEYSTONE DR WARRENDALE PA 15086 PROFESSIONAL FUNDRAISING SERVICES 786197 PCI INDUSTRIES 21717 REPUBLIC AVENUE OAK PARK MI 48237 GENERAL CONSTRUCTION SERVICES 478662 APEX DIGITAL SOLUTIONS INC 1000 TOWN CENTER DR STE 200 SOUTHFIELD MI 48075 IT SERVICES 331533 RKD GROUP 8001 S 13TH STREET LINCOLN NE 68512 PROFESSIONAL FUNDRAISING SERVICES 315338 GLEANERS COMMUNITY FOOD BANK OF SOUTHEAS 2131 BEAUFAIT ST DETROIT MI 48207 REAL ESTATE INVESTMENT 247268 14 1106525 25031815 6773534 26138340 ANIMAL CARE AND ADOPTI 900099 5239839 5239839 5239839 624094 624094 6788439 7000 6518341 50309 270098 -43309 226789 226789 82750 1106525 481982 -399232 -399232 9176 11565 -2389 -2389 FACEBOOK PROGRAM ADVER 541800 2206 2206 2206 31829647 5239839 -2389 453857 1227730 461657 521226 244847 10881303 8683728 1143924 1053651 188445 139391 27614 21440 1156705 969278 108228 79199 919997 713047 114336 92614 52570 28583 6901 17086 123100 123100 8194 8194 1797147 1797147 63324 63324 521949 155116 218252 148581 317105 118914 78538 119653 923454 781754 34476 107224 524816 307801 112892 104123 581338 318769 262569 36499 36499 14587 1039 8428 5120 1006164 957809 48355 135047 135047 ANIMAL CARE EXPENSES 7425292 7249706 460 175126 CLINIC DISCOUNTS 803853 803853 REPAIRS AND MAINTENANCE 215832 210618 5214 FACILITY EXPENSES 196801 195838 963 278426 108196 151925 18305 29399678 22384837 3030725 3984116 715157 400488 0 314669 5823708 5139111 1618771 502129 2812955 1742024 2513648 1484660 754096 1069746 585881 633673 31261244 15152499 15981464 16108745 11426904 18398944 2942372 2491589 44459799 47570621 1684620 2016692 0 594129 3611959 2958746 5296579 5569567 X 27841179 32585683 11322041 9415371 39163220 42001054 44459799 47570621 2429969 407865 0 X 0 1 X 1 0 X 17280552 24520292 22785249 23672847 26138340 114397280 17280552 24520292 22785249 23672847 26138340 114397280 1205380 113191900 179986 158465 242229 503323 624094 1708097 7319 7319 8283 10484 66320 86017 2206 173310 116286006 22485020 0.97340 0.97080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENTS - 2022 AMOUNT: $ 55,318. 2023 AMOUNT: $ 71,850. 2024 AMOUNT: $ 0. INVENTORY - 2020 AMOUNT: $ 8,283. 2021 AMOUNT: $ 10,484. 2022 AMOUNT: $ 11,002. 2023 AMOUNT: $ 14,167. 2024 AMOUNT: $ 0. FACEBOOK PROGRAM ADVERTISING - 2024 AMOUNT: $ 2,206. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 8194 8194 22376643 22384837 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 63913 10715 8959 8194 91781 250000 250000 250000 250000 1000000 1500000 PART II, LINE 1C: THE AMOUNT MICHIGAN HUMANE EXPENDED ON DIRECT LOBBYING IS COMPRISED OF COMPENSATION TO LOBBYING FIRM GCSI AND A STAFF MEMBER FOR DIRECT COMMUNICATION WITH PUBLIC OFFICIALS REGARDING MICHIGAN ANIMAL WELFARE LEGISLATION. 4946967 474223 5421190 3837752 1109215 4946967 3551635 286117 3837752 3884700 -333065 3551635 3459371 5000 420329 3884700 1.00000 1 0 904595 904595 20535129 7985427 12549702 118781 86298 32483 8528737 6271652 2257085 1174002 809122 364880 16108745 OTHER ASSETS 28888 RIGHT-TO-USE ASSET 2462701 2491589 CAPITAL LEASE OBLIGATIONS 617344 LEASE LIABILITY 2341402 2958746 X 33009299 407865 1145416 -803853 749428 32259871 63324 -493548 -430224 31829647 30171465 1145416 493548 1638964 28532501 63324 803853 867177 29399678 PART V, LINE 4: THE MICHIGAN HUMANE SOCIETY USES THE EARNINGS FROM THE ENDOWMENT FUND TO HELP SUPPORT DAILY OPEARTIONS. PART X, LINE 2: THE ORGANIZATION HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE ORGANIZATION DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2025 AND 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: CLINIC DISCOUNTS -803,853. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -481,983. COGS -11,565. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 481,983. COGS 11,565. PART XII, LINE 4B - OTHER ADJUSTMENTS: CLINIC DISCOUNTS 803,853. X X X X X X 1 MAILING SERVICES OF PITTSBURGH INC DBA TRUESENSE MARKETING 502 KEYSTONE DR WARRENDALE PA 15086 MAIL, INTERNET, EMAIL SOLICITATIONS 0 2357453 1345959 1011495 INTERACTIVE GLOBAL CONSULTANCY CORP 1320 GREENWAY DR STE 100 IRVING TX 75038 IN PERSON SOLICITATIONS 0 306586 433048 0 2664039 1779007 1011495 MI BOW WOW BRUNCH 1048890 966140 82750 413438 MUTT MARCH 140385 140385 68544 1189275 1106525 82750 481982 481982 -399232 X 1 1 X X X X 0 0 0 0 0 0 0 1 0 MATTHEW C PEPPER PRESIDENT, CHIEF EXECUTIVE OFFICER 274298 0 55000 0 20000 0 3250 0 12526 0 365074 0 0 0 JAMIE WESTRICK CHIEF PHILANTHROPY OFFICER 214012 0 4413 0 0 0 6798 0 12589 0 237812 0 0 0 DOUGLAS E PLANT CHIEF OPERATING OFFICER 202567 0 10400 0 0 0 6594 0 9847 0 229408 0 0 0 CRYSTAL SAPP VP, VETERINARY MEDICINE 193355 0 7000 0 0 0 6251 0 12530 0 219136 0 0 0 ANGELLA DURKIN CHIEF FINANCIAL OFFICER 183208 0 9180 0 0 0 5824 0 5901 0 204113 0 0 0 SHIRENE CECE-CLEMENTS DIRECTOR, FORENSICS MEDICINE 156754 0 0 0 0 0 2417 0 9595 0 168766 0 0 0 ANDREA BUCHANAN VP, ORGANIZATIONAL DEVELOPMENT 137157 0 7343 0 0 0 4656 0 15345 0 164501 0 0 0 LARA SILVERI DIRECTOR, FACILITY MEDICINE 143759 0 0 0 0 0 4475 0 12254 0 160488 0 0 0 BRANDON BERKSHIRE VETERINARIAN 142885 0 0 0 0 0 4374 0 13135 0 160394 0 0 0 THOMAS VARITEK VP, COMMUNICATIONS 143655 0 5707 0 0 0 4481 0 947 0 154790 0 0 0 PART I, LINE 1A MICHIGAN HUMANE PAYS MEMBERSHIP DUES FOR THE CEO AND THE PRESIDENT TO BELONG TO THE DETROIT ATHLETIC CLUB IN ORDER FOR HIM TO HOLD MEETINGS WITH KEY INDIVIDUALS AND DONORS AND IS USED EXCLUSIVELY FOR BUSINESS PURPOSES. THIS BENEFIT IS NOT INCLUDED AS TAXABLE COMPENSATION FOR THE CEO. PART I, LINE 7 THE PRESIDENT AND CEO RECEIVES A DISCRETIONARY ANNUAL BONUS AS DETERMINED BY THE BOARD CHAIR AND EXECUTIVE COMMITTEE. ANY KEY EMPLOYEE AND/OR HIGHLY COMPENSATED EMPLOYEE BONUSES ARE DISCRETIONARY AS DETERMINED BY THE PRESIDENT AND CEO. X 346074 WHOLESALE MARKET VALUE X 10 819844 MARKET VALUE X 174 5416506 WHOLESALE MARKET VALUE X 1 20490 RETAIL VALUE X AUCTION ITEMS 1 129942 MARKET VALUE X EVENT SUPPLIES 3 40679 RETAIL VALUE 0 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS FOR DONATED SECURITIES, FOOD INVENTORY, EVENT SUPPLIES, AUCTION ITEMS, DRUGS & MEDICAL SUPPLIES, AND CLOTHING. PART I, LINE 32B: CHARITABLE ADULT RIDES AND SERVICES, INC. (C.A.R.S.) PERFORMS COMPREHENSIVE VEHICLE DONATION SERVICES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OR AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE COMPANY. A RECORD OF ITS ACTIONS SHALL BE SUBMITTED TO THE BOARD OF DIRECTORS AT THE NEXT SUCCEEDING MEETING THEREOF. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE REVISED AS OF DECEMBER 6, 2024, TO INCLUDE THE CURRENT STRUCTURE OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE INITIAL REVIEW OF THE FORM 990 ("THE 990") HAS BEEN DELEGATED BY THE BOARD OF DIRECTORS TO THE FINANCE COMMITTEE. EACH COMMITTEE MEMBER RECEIVES A DRAFT OF THE 990 FOR REVIEW. IT IS DISCUSSED AND APPROVED AT A MEETING PRIOR TO THE FILING DEADLINE. ONCE THE FINANCE COMMITTEE APPROVES THE 990, EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY. THE BOARD MEMBERS ARE ABLE TO PROVIDE FEEDBACK AND ASK QUESTIONS PRIOR TO THE RETURN BEING FILED. THE RETURN IS THEN SIGNED BY THE CFO AND FILED WITH THE DEPT. OF TREASURY PRIOR TO THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C THE MICHIGAN HUMANE SOCIETY BOARD OF DIRECTORS ANNUALLY SIGNS THE CONFLICT OF INTEREST POLICY AND ALL BOARD MEMBERS ARE EXPECTED TO INFORM THE MICHIGAN HUMANE SOCIETY OF ANY CHANGES THAT ARISE DURING THE YEAR THAT WOULD RESULT IN ANY POTENTIAL CONFLICT OF INTEREST. STAFF LEADERSHIP REVIEWS THE CONFLICT OF INTEREST STATEMENTS EACH YEAR, AND ANY POTENTIAL CONFLICTS ARE NOTED FOR THE CHAIR OF THE BOARD OF DIRECTORS' CONSIDERATION. UPON REVIEW OF THE MATTER BY THE BOARD OF DIRECTORS, RESTRICTION MAY INCLUDE EXCLUDING THE INDIVIDUAL FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISION AFFECTING THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD CHAIR AND IMMEDIATE PAST CHAIR ANNUALLY REVIEW THE PERFORMANCE OF THE CEO FOR COMPENSATION PURPOSES. DURING THIS REVIEW COMPARABILITY DATA IS USED TO DETERMINE THE COMPENSATION ARRANGEMENT FOR THE FOLLOWING YEAR FOR THE CEO. THE BOARD CHAIR AND IMMEDIATE PAST CHAIR MEET TO DISCUSS COMPENSATION RECOMMENDATIONS AND THOSE RECOMMENDATIONS ARE SENT VIA EMAIL TO THE VP OF ORGANIZATIONAL DEVELOPMENT TO BE DOCUMENTED. FROM TIME TO TIME, MICHIGAN HUMANE SOCIETY HAS COMPENSATION STUDIES PERFORMED TO DETERMINE WAGE AND SALARY RANGES FOR ALL EMPLOYEE LEVELS. IN ADDITION TO THE COMPENSATION STUDY, UPDATES ARE PROVIDED BY THE FIRM WHO COMPLETED THE COMPENSATION STUDY IN REGARDS TO INFLATIONARY ADJUSTMENTS, INDUSTRY WAGE AND SALARY DATA, AND 990 INFORMATION, WHICH IS GATHERED TO COMPARE AND BASE WAGE ADJUSTMENTS. THE EXECUTIVE COMMITTEE DOES NOT DETERMINE OTHER OFFICER AND/OR KEY EMPLOYEE COMPENSATION AS THESE ARE SET BY THE CEO. THE CEO DETERMINES OTHER OFFICER AND/OR KEY EMPLOYEE COMPENSATION BASED ON COMPARABILITY DATA AND COMPENSATION STUDIES. DOCUMENTATION IS ALSO RETAINED REGARDING ANY COMPENSATION CHANGES FOR ALL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE MICHIGAN HUMANE SOCIETY'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC THROUGH THE STATE OF MICHIGAN. COPIES OF THE ARTICLES OF INCORPORATION, BYLAWS AND CONFLICT OF INTEREST POLICY ARE PROVIDED UPON REQUEST. FINANCIAL STATEMENTS ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHNAGED FROM THE PRIOR YEAR.