2025-11-14T13:09:44-06:00 2024-12-31 351178661 BLUE & CO LLC 4164 CENTRAL AVE COLUMBUS IN 47203 990 2024-01-01 810788139 GREATER COLUMBUS ECONOMIC DEVELOPMENT CO GREA 8123787300 PO BOX 682 COLUMBUS IN 472020682 KRISTEN GOECKER INTERIM PRESIDENT 8123787300 2025-11-13 1 1 STEPHANIE CASTETTER CPA P01887347 8126692800 2025-11-13 2024 2025-03-06 01:10:19Z GREATER COLUMBUS INDIANA EDC KRISTEN GOECKER PO BOX 682 COLUMBUS IN 472020682 691409 0 X WWW.COLUMBUSIN.ORG X 2016 IN TO BUILD A WORLD-CLASS COMMUNITY BY ENHANCING THE QUALITY OF LIFE, ECONOMIC OPPORTUNITY AND PERSONAL WELL-BEING OF OUR CITIZENS. 60 34 0 59 -37714 0 325090 483925 146570 241483 10235 12504 16100 -46503 497995 691409 0 0 0 0 320948 361257 0 0 0 169302 247253 490250 608510 7745 82899 504298 665865 0 4000 504298 661865 TO BUILD A WORLD-CLASS COMMUNITY BY ENHANCING THE QUALITY OF LIFE, ECONOMIC OPPORTUNITY AND PERSONAL WELL-BEING OF OUR CITIZENS. 0 0 374819 208139 ADMINISTRATIVE AND MARKETING SERVICES FOR THE RECRUITMENT OF NEW BUSINESSES: EDC WORKS AND ACTS AS THE COORDINATOR OF NEW BUSINESS RECRUITMENT ACTIVITIES FOR THE COMMUNITIES OF BARTHOLOMEW COUNTY, INDIANA. THESE ACTIVITIES INCLUDE ACTIVELY MARKETING AND SEEKING NEW BUSINESSES TO LOCATE IN COLUMBUS, EDINBURGH, AND THE OTHER COMMUNITIES OF BARTHOLOMEW COUNTY, AND PROVIDING SITE LOCATION AND ECONOMIC DEVELOPMENT SERVICES AND ACTIVITIES TO THOSE POTENTIAL NEW BUSINESSES. 55979 31086 ADMINISTRATIVE AND MARKETING SERVICES FOR THE RETENTION AND EXPANSION OF EXISTING PRIMARY BUSINESSES: EDC WORKS AND ACTS AS THE COORDINATOR OF EXISTING BUSINESS RETENTION AND EXPANSION ACTIVITIES FOR THE COMMUNITIES OF BARTHOLOMEW COUNTY, INDIANA. THESE ACTIVITIES INCLUDE ACTIVELY MEETING ONEONONE WITH EXISTING PRIMARY BUSINESSES AND ENCOURAGING BUSINESS RETENTION BY IDENTIFYING AND ADDRESSING ANY IMPEDIMENTS TO INDIVIDUAL BUSINESS OPERATIONS OR BUSINESS NEEDS. SERVICES ALSO INCLDUE ALL NECESSARY ACTIVITIES RELATED TO BUSINESS EXPANSION INCLUDING, BUT NOT LIMITED TO, IDENTIFYING, ASSEMBLING, AND SUBMITTING APPLICABLE EXPANSION SPACE, SECURING STATE AND LOCAL INCENTIVE PACKAGES, AND OVERSEEING THE ENTIRE PROCESS. 55979 31086 INFRASTRUCTURE DEVELOPMENT: EDC WORKS IN A SUPPORTING ROLE TO LOCAL GOVERNMENT TO IDENTIFY NEEDED IMPROVEMENTS, EXPANSIONS, OR NEW INVESTMENTS WITH RESPECT TO ROAD ACCESS, WATER AND SEWER PROJECTS, AND OTHER PROJECTS DEEMED NECESSARY TO SUPPORT EXISTING AND NEW PROSPECTIVE BUSINESSES IN THE COMMUNITY. THIS INCLUDES, BUT IS NOT LIMITED TO, IDENTIFYING RELEVANT PROPERTY FOR ECONOMIC DEVELOPMENT PURPOSES INCLUDING BUSINESS RETENTION, EXPANSION, AND ATTRACTION PROJECTS, AND ADVISING RELEVANT PUBLIC AND PRIVATESECTOR STAKEHOLDERS ON NECESSARY DEVELOPMENT ISSUES. 486777 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 4 0 1 0 0 0 0 0 1 1 0 0 0 X 60 34 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X THE ORGANIZATION 8123787300 PO BOX 682 COLUMBUS IN 47202 JASON HESTER PRESIDENT 40.00 X X 156459 0 0 AMANDA MEZA BOARD MEMBER 1.00 X 0 0 0 BRAD DAVIS BOARD MEMBER 1.00 X 0 0 0 BUCK RITZ BOARD MEMBER 1.00 X 0 0 0 CLAYTON FORCE BOARD MEMBER 1.00 X 0 0 0 COURTNEY METZGER BOARD MEMBER 1.00 X 0 0 0 DAVID DOUP BOARD MEMBER 1.00 X 0 0 0 JEANINE SCHEIDLER BOARD MEMBER 1.00 X 0 0 0 JEFF ZIKE BOARD MEMBER 1.00 X 0 0 0 JULIE ABEDIAN BOARD MEMBER 1.00 X 0 0 0 KATIE SACKETT BOARD MEMBER 1.00 X 0 0 0 KENT ANDERSON BOARD MEMBER 1.00 X 0 0 0 KYLIE FOSTER BOARD MEMBER 1.00 X 0 0 0 LEAH BEYER BOARD MEMBER 1.00 X 0 0 0 MARC ROTHBART BOARD MEMBER 1.00 X 0 0 0 MARK WASSERMAN BOARD MEMBER 1.00 X 0 0 0 MICHAEL CHIADO BOARD MEMBER 1.00 X 0 0 0 NICK SEGER BOARD MEMBER 1.00 X 0 0 0 PAUL QUICK BOARD MEMBER 1.00 X 0 0 0 RICHARD JOHNSON BOARD MEMBER 1.00 X 0 0 0 SARABETH DRYBREAD BOARD MEMBER 1.00 X 0 0 0 SCOTT BALLARD BOARD MEMBER 1.00 X 0 0 0 SCOTT NEWLUND BOARD MEMBER 1.00 X 0 0 0 SHEN MACHEEL BOARD MEMBER 1.00 X 0 0 0 STEVE SWAILS BOARD MEMBER 1.00 X 0 0 0 TARA JAMES BOARD MEMBER 1.00 X 0 0 0 TONY LONDON BOARD MEMBER 1.00 X 0 0 0 TONY MILLER BOARD MEMBER 1.00 X 0 0 0 ZACHARY PAVLIK BOARD MEMBER 1.00 X 0 0 0 ALINA BURTON SPECIAL BOARD MEMBER 1.00 X 0 0 0 BOB HADDAD JR SPECIAL BOARD MEMBER 1.00 X 0 0 0 BRIAN RUSSELL SPECIAL BOARD MEMBER 1.00 X 0 0 0 CHARLES CARLOS SPECIAL BOARD MEMBER 1.00 X 0 0 0 CHRIS SUTTON SPECIAL BOARD MEMBER 1.00 X 0 0 0 CURT WHEELER SPECIAL BOARD MEMBER 1.00 X 0 0 0 DAVID BUSH SPECIAL BOARD MEMBER 1.00 X 0 0 0 JON ENDRIS SPECIAL BOARD MEMBER 1.00 X 0 0 0 KENNY CANFIELD SPECIAL BOARD MEMBER 1.00 X 0 0 0 MARK CAPPS SPECIAL BOARD MEMBER 1.00 X 0 0 0 MARK MILLER SPECIAL BOARD MEMBER 1.00 X 0 0 0 MIKE RIEBL SPECIAL BOARD MEMBER 1.00 X 0 0 0 NATHAN KUNKLER SPECIAL BOARD MEMBER 1.00 X 0 0 0 NOBU NAKAJIMA SPECIAL BOARD MEMBER 1.00 X 0 0 0 PEPPER MULHERIN SPECIAL BOARD MEMBER 1.00 X 0 0 0 POLLY KRAMER SPECIAL BOARD MEMBER 1.00 X 0 0 0 RANDY SCHEIDT SPECIAL BOARD MEMBER 1.00 X 0 0 0 RITA WILDER SPECIAL BOARD MEMBER 1.00 X 0 0 0 SHERI REDELMAN SPECIAL BOARD MEMBER 1.00 X 0 0 0 STEPHEN STRINGER SPECIAL BOARD MEMBER 1.00 X 0 0 0 STEVE BOOHER SPECIAL BOARD MEMBER 1.00 X 0 0 0 STUART PRICE SPECIAL BOARD MEMBER 1.00 X 0 0 0 TIM BELCHER SPECIAL BOARD MEMBER 1.00 X 0 0 0 TIM DORA SPECIAL BOARD MEMBER 1.00 X 0 0 0 TOM HINSHAW SPECIAL BOARD MEMBER 1.00 X 0 0 0 TOM DOWD CHAIR 1.00 X X 0 0 0 BRITTANY DIEBOLT VICE CHAIR 1.00 X X 0 0 0 JEFF NOLTING TREASURER 1.00 X X 0 0 0 JEFF LOGSTON SECRETARY 1.00 X X 0 0 0 MIRANDA FOX IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 MARY FERDON MEMBER 1.00 X X 0 0 0 156459 0 0 1 0 1 0 TILSON HR 1530 AMERICAN WAY GREENWOOD IN 46143 LEASED EMPLOYEES 280130 1 323925 160000 483925 CONSULTING INCOME 541900 227500 227500 ANNUAL MEETING 561499 13157 13157 REIMBURSEMENTS 561499 826 826 241483 12504 12504 -75331 0 -75331 -75331 -37714 -37617 OTHER INCOME 561499 28828 28828 28828 691409 270311 -37714 -25113 156459 122038 34421 123671 96463 27208 48841 38536 10305 32286 25183 7103 13245 13245 67236 67236 10808 6161 4647 6977 5582 1395 58238 56491 1747 12023 8055 3968 8943 7154 1789 4918 3934 984 SPECIAL PROJECTS 46338 46338 DUES AND SUBSCRIPTIONS 13375 13375 REPAIRS AND MAINTENANCE 5152 3606 1546 608510 486777 121733 0 429976 359865 41465 43566 16530 0 42586 16158 16327 26428 0 236006 504298 665865 0 4000 0 4000 X 504298 661865 504298 661865 504298 665865 X 82899 74668 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 323925 22586 5602 16984 20000 10556 9444 26428 INVESTMENT IN BARTHOLOMEW ECONOMIC GROWTH, LLC 236006 236006 DUE TO A RELATED PARTY 4000 4000 X 766740 0 766740 -75331 -75331 691409 608510 0 608510 0 608510 PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE ORGANIZATION HAS EVALUATED THE TAX POSITIONS IT HAS TAKEN, OR EXPECTS TO TAKE, IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAXING AUTHORITY. GAAP REQUIRES THE BENEFIT ARISING FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY SIGNIFICANT UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ORGANIZATION'S EXEMPT STATUS IN JEOPARDY AS OF DECEMBER 31, 2024. THE ORGANIZATION FILES FEDERAL AND STATE OF INDIANA RETURNS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES THEY ARE NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: BOOK TO TAX DIFFERENCE ON BEG K-1 -75,331. X 0 0 0 JASON HESTER PRESIDENT 156459 0 0 0 0 0 0 0 0 0 156459 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS APPROVES COMPENSATION. PART V LINE 2B CORPORATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), TILSON HR, INC., EIN 35-1954179, TO PERFORM ALL EMPLOYMENT TAX WITHHOLDING, REPORTING AND PAYMENT ACTIVITIES ON ITS BEHALF. FORM 990, PART VI, SECTION A, LINE 6 PER THE BYLAWS OF THE CORPORATION: MEMBERSHIP IS OPEN TO INDIVIDUALS, FIRMS OR ORGANIZATIONS THAT CAN ASSIST IN THE FULFILLMENT OF THE CORPORATION'S MISSION AND STRATEGY, INCLUDING BUT NOT LIMITED TO, FINANCIAL AND INFRASTRUCTURE SUPPORT, ASSISTANCE IN CONNECTING TO REGIONAL ASSETS, AND EXPERTISE IN IMPLEMENTING THE CORPORATION'S PROGRAMS. THERE SHALL BE FOUR CLASSES OF MEMBERS: DIRECTOR, ADVISOR, SUPPORTER, AND SPECIAL. ALL NEW PROSPECTIVE DIRECTOR OR ADVISOR MEMBERS SHALL COMPLETE AN APPLICATION WHICH SHALL BE PRESENTED TO THE BOARD OF DIRECTORS FOR CONSIDERATION AND ACCEPTANCE. SUBJECT TO OTHER REQUIREMENTS DESCRIBED HEREIN, DIRECTOR MEMBERSHIP SHALL PRIMARILY BE OPEN TO THOSE WITH PHYSICAL ASSETS OR PRESENCE WITHIN BARTHOLOMEW COUNTY. THOSE WITH LOCAL BUSINESS OR CIVIC INTERESTS AND/OR EXPERTISE BUT WITHOUT A PHYSICAL PRESENCE WITHIN THE COUNTY MAY BE GRANTED ADVISORY, SUPPORTER, OR SPECIAL MEMBERSHIP. ASSOCIATIONS OF INDIVIDUALS, FIRMS OR ORGANIZATIONS WILL NOT BE PERMITTED MEMBERSHIP AT THE DIRECTOR OR ADVISORY MEMBERSHIP LEVELS BECAUSE OF CONFIDENTIALITY AND DILUTION OF MEMBERSHIP CONCERNS. ASSOCIATIONS MAY, HOWEVER, JOIN AT THE SUPPORTER MEMBERSHIP LEVEL AND/OR IF INVITED TO JOIN AS A SPECIAL MEMBER. MEMBERSHIP LEVELS WILL BE BASED ON CONTRIBUTION AMOUNTS AS DESCRIBED BELOW OR AS LATER ADOPTED BY THE BOARD OF DIRECTORS. 2. DIRECTOR MEMBERSHIP WILL BE CONFERRED UPON INDIVIDUALS, FIRMS OR ORGANIZATIONS WHO CONTRIBUTE ANNUALLY TO THE CORPORATION VIA MEMBERSHIP DUES OR OTHER RECOGNIZED CONTRIBUTIONS AT THE CURRENTLY ADOPTED "GOLD", "DIAMOND", OR "PLATINUM" LEVELS AND WHOSE APPLICATION IS APPROVED BY THE BOARD. DIRECTOR MEMBERS SHALL BE ENTITLED TO APPOINT ONE REPRESENTATIVE TO THE BOARD OF DIRECTORS TO SERVE AS A DIRECTOR. DIRECTOR MEMBERS WILL BE LIMITED TO ONE BOARD OF DIRECTORS REPRESENTATIVE, AND ONE VOTE, REGARDLESS OF ITS TOTAL ANNUAL DONATIONS, ALTHOUGH PROXY REPRESENTATION WILL BE ACCEPTABLE IF THE PRIMARY REPRESENTATIVE IS UNAVAILABLE TO PARTICIPATE IN ANY MEETING. 3. ADVISORY MEMBERSHIP WILL BE CONFERRED UPON INDIVIDUALS, FIRMS OR ORGANIZATIONS WHO CONTRIBUTE AT THE "SILVER" LEVEL AND WHOSE APPLICATION IS APPROVED BY THE BOARD OF DIRECTORS. ADVISORY MEMBERS WILL BE RECOGNIZED AS SILVERLEVEL OR "SILVER ADVISORY TEAM" MEMBERS. THESE MEMBERS WILL ALSO BE ENTITLED TO APPOINT ONE REPRESENTATIVE WHO WILL BE INVITED TO ATTEND SPECIAL COMBINED BOARD AND ADVISORY TEAM MEETINGS (TYPICALLY HELD QUARTERLY), ANNUAL MEETINGS, AND MAY ALSO BE ASKED TO JOIN SUBCOMMITTEES. ADVISORY MEMBERS WILL NOT HAVE VOTING POWERS. 4. SUPPORTER MEMBERSHIP WILL BE CONFERRED UPON ANY INDIVIDUAL, FIRM, ORGANIZATION OR ASSOCIATION MAKING ANNUAL DONATIONS IN ANY AMOUNT ABOVE $250 AND BELOW THE CURRENT ADVISORY MEMBER LEVEL CONTRIBUTION. THESE DONORS WILL BE RECOGNIZED AS BRONZELEVEL MEMBERS AND WILL RECEIVE AN INVITATION TO ATTEND THE ANNUAL MEETING AND OTHER SPECIAL MEETINGS AS MAY BE AUTHORIZED. BRONZE MEMBERS WILL NOT HAVE VOTING POWERS. 5. SPECIAL MEMBERSHIP MAY BE CONFERRED UPON INDIVIDUALS, OFFICES, AGENCIES, OR OTHER ENTITIES WHOSE POSITION, SKILLS, EXPERIENCE OR ACTIVITIES REPRESENT AN IMPORTANT RESOURCE OR CONTRIBUTION TO THE ACCOMPLISHMENT OF THE CORPORATION. AT THE BOARD'S DISCRETION, SPECIAL MEMBERS MAY BE ELECTED TO SERVE ON THE BOARD WITH EITHER FULL VOTING POWERS, OR, MORE TYPICALLY, WILL BE ELECTED TO SERVE WITHOUT VOTING POWER. MOST EXOFFICIO (BY ORDER OF OFFICE) COMMUNITY PARTNERS WHO ARE GRANTED SPECIAL MEMBERSHIP WILL BE NONVOTING. IF A SPECIAL MEMBER IS GRANTED VOTING POWERS, THEN THEY MAY ALSO BE ELECTED AS OFFICERS OF THE CORPORATION. ALL SPECIAL MEMBERS, WHETHER VOTING OR NONVOTING, MAY SERVE ON COMMITTEES. SPECIAL MEMBERSHIP MAY ALSO BE CONFERRED UPON INDIVIDUALS, OFFICES, AGENCIES, OR OTHER ENTITIES PER THE TERMS OF LEGALLYENTERED "FEEFORSERVICE" AGREEMENTS, SUCH AS MAY BE ROUTINELY EXECUTED BETWEEN THE CORPORATION AND LOCAL UNITS OF GOVERNMENT. THESE CONTRACTUALLY GRANTED MEMBERSHIPS MAY SPECIFY VOTING RIGHTS AND, WITH BOARD APPROVAL, MAY BE ALLOWED MORE THAN ONE REPRESENTATIVE SEAT ON THE BOARD, BUT NEVER MORE THAN TWO MEMBERS PER UNIT OF GOVERNMENT. TYPICALLY THIS WILL ALLOW FOR UP TO TWO REPRESENTATIVES OF CITY GOVERNMENT AND TWO FROM COUNTY GOVERNMENT, WHERE FEEFORSERVICE AGREEMENTS ARE IN PLACE AND SPECIFY AS SUCH. EXCEPT FOR ANY CONTRACTUALLY GRANTED MEMBERSHIPS, ALL OTHER SPECIAL MEMBERSHIPS MAY BE CONFERRED FOR A PERIOD NOT TO EXCEED ONE YEAR UPON ANY INDIVIDUAL OR ORGANIZATION BY MAJORITY VOTE OF THE BOARD, ALTHOUGH TERMS ARE RENEWABLE. THE BOARD WILL REVIEW AND ELECT SPECIAL MEMBERS EACH YEAR BY MAJORITY VOTE OF THE BOARD TO BE HELD DURING AN EXECUTIVE SESSION IMMEDIATELY BEFORE OR AFTER THE OFFICIAL ANNUAL MEETING. SPECIAL MEMBERS WHO ARE UP FOR ELECTION WILL BE EXCUSED FROM ATTENDING THIS EXECUTIVE SESSION IN ORDER TO ALLOW FOR DISCUSSION AND VOTE. ANY MEMBER OF THE CORPORATION MAY BE REMOVED FOR CAUSE BY A 2/3 VOTE OR GREATER OF ALL DIRECTORS CURRENTLY SERVING. SUCH REMOVAL SHALL BE WITHOUT PREJUDICE TO THE CONTRACT RIGHTS, IF ANY, OF THE PERSON SO REMOVED. WRITTEN NOTIFICATION OF INTENT TO REMOVE ANY MEMBER SHALL BE CIRCULATED TO ALL VOTING DIRECTORS AT LEAST 15 DAYS PRIOR TO ACTION TO REMOVE. FORM 990, PART VI, SECTION A, LINE 7A SEE ABOVE, LINE 6 EXPLANATION. FORM 990, PART VI, SECTION B, LINE 11B THE DOCUMENT IS FORMALLY REVIEWED BY THE EXECUTIVE COMMITTEE AND PRESENTED TO THE FULL BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C DURING THE FIRST MEETING OF EACH CALENDAR YEAR, A CONFLICT OF INTEREST DISCLOSURE STATEMENT AND FORM IS DISTRIBUTED TO ALL MEMBERS FOR THEIR SIGNATURE. FOR ANY MEMBER NOT IN ATTENDANCE, THE FORM IS MAILED TO THEM FOR THEIR ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION OF THE PRESIDENT OF THE ORGANIZATION AFTER CONDUCTING AN ANNUAL PERFORMANCE EVALUATION, REVIEW OF COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE FOR THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BOOK TO TAX DIFFERENCE ON BEG K-1 74,668. PART XII LINE 2C THERE HAVE BEEN NO CHANGES IN THE PROCESSES USED TO CHOOSE AN INDEPENDENT ACCOUNTANT RELATING TO THE OVERSIGHT OF THE FINANCIAL STATEMENTS.