2025-11-17T12:26:25-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 6 RESEARCH DRIVE SUITE 450 SHELTON CT 06484 990 2024-01-01 136146744 AMERICAN PET PRODUCTS ASSOCIATION INC AMER 2035320000 225 HIGH RIDGE ROAD W200 STAMFORD CT 06905 PETER SCOTT CEO 2035320000 2025-11-12 1 1 NICHOLAS DAPAZ P01587481 2033665876 2025-11-10 2024 2025-03-06 01:10:19Z PETER SCOTT 225 HIGH RIDGE ROAD W200 STAMFORD CT 06905 28863012 0 X WWW.AMERICANPETPRODUCTS.ORG X 1959 NY FOUNDED IN 1958, AMERICAN PET PRODUCTS ASSOCIATION, INC. (APPA) IS THE LEADING NOT-FOR-PROFIT PET PRODUCTS TRADE ASSOCIATION COMPRISED OF OVER 1,200 PET PRODUCT MANUFACTURERS, THEIR REPRESENTATIVES, IMPORTERS AND LIVESTOCK SUPPLIERS. THE MEMBERSHIP CONSISTS OF A DIVERSE GROUP REPRESENTING BOTH LARGE CORPORATIONS AND GROWING BUSINESS ENTERPRISES WORLDWIDE. APPA'S MISSION IS TO PROMOTE RESPONSIBLE PET CARE AND ADVANCE THE PET PRODUCTS INDUSTRY. TO ACCOMPLISH THESE OBJECTIVES AND TO PROVIDE MEMBERS WITH VALUABLE BENEFITS, APPA WORKS HARD TO DEVELOP PROGRAMS AND SERVICES WHICH SERVE ITS MEMBERS' UNIQUE NEEDS. BY CONDUCTING INDUSTRY-RELATED MARKET RESEARCH AND HOLDING EDUCATIONAL SEMINARS AND TELECONFERENCES, APPA HELPS KEEP ITS MEMBERS INFORMED ABOUT IMPORTANT INDUSTRY INFORMATION, AND GIVES THEM THE TOOLS THEY NEED TO MAKE IMPORTANT BUSINESS DECISIONS. 6 6 30 0 0 0 0 0 14004190 15844531 873487 1653792 0 0 14877677 17498323 1021130 1399168 0 0 4692089 6137206 0 0 0 7800881 8927669 13514100 16464043 1363577 1034280 28122832 30228967 12860964 13533789 15261868 16695178 X APPA'S MISSION IS TO PROMOTE RESPONSIBLE PET CARE AND ADVANCE THE PET PRODUCTS INDUSTRY. TO ACCOMPLISH THESE OBJECTIVES AND TO PROVIDE MEMBERS WITH VALUABLE BENEFITS, APPA WORKS HARD TO DEVELOP PROGRAMS AND SERVICES WHICH SERVE ITS MEMBERS' UNIQUE NEEDS. BY CONDUCTING INDUSTRY-RELATED MARKET RESEARCH AND HOLDING EDUCATIONAL SEMINARS AND TELECONFERENCES, APPA HELPS KEEP ITS MEMBERS INFORMED ABOUT IMPORTANT INDUSTRY INFORMATION, AND GIVES THEM THE TOOLS THEY NEED TO MAKE IMPORTANT BUSINESS DECISIONS. 0 0 GLOBAL PET EXPO, THE PET INDUSTRY'S LARGEST ANNUAL TRADE SHOW, IS PRESENTED BY APPA AND THE PET INDUSTRY DISTRIBUTORS ASSOCIATION (PIDA). THE 2024 EXPO FEATURED APPROXIMATELY 1,100 EXHIBITORS, 3,400 BOOTHS, MORE THAN 1,000 NEW PRODUCT LAUNCHES AND 6,700 PET PRODUCT BUYERS. THE EXPO IS OPEN TO INDEPENDENT RETAILERS, DISTRIBUTORS, MASS-MARKET BUYERS, AND OTHER QUALIFIED PROFESSIONALS. FOR MORE INFORMATION VISIT WWW.GLOBALPETEXPO.ORG. INDUSTRY GROUP SUPPORT:APPA PROVIDES ANNUAL SUPPORT TO VARIOUS INDUSTRY GROUPS. IN 2024, APPA GAVE AWARDS AND PROVIDED SUPPORT TO THE FOLLOWING ORGANIZATIONS: ASTM INTERNATIONAL, BROTHER WOLF ANIMAL RESCUE, HUMAN ANIMAL BOND RESEARCH INITIATIVE FOUNDATION, JOYBOUND, LUCK'S RESCUE INC, MICHIGAN STATE UNIVERSITY, PET INDUSTRY JOINT ADVISORY COUNCIL, PET CARE TRUST, PET SUSTAINABILITY COALITION, WALRUS AND WINE. OVER THE YEARS APPA SUPPORTED THE PET INDUSTRY IN THE TENS OF MILLIONS OF DOLLARS. PROMOTING PET OWNERSHIP & THE PET INDUSTRY:IN 2005, APPA IMPLEMENTED THE PAL (PETS ADD LIFE) PSA CAMPAIGN. THE PAL CAMPAIGN IS DESIGNED TO ENCOURAGE PEOPLE TO APPRECIATE THE VALUE OF PET OWNERSHIP, TEACH PEOPLE TO BE RESPONSIBLE PET OWNERS, AND PROMOTE THE IMPORTANCE OF PET OWNERSHIP TO GOOD MENTAL HEALTH, COMPANIONSHIP AND LOVE. THE PAL CAMPAIGN DELIVERS A WIDE VARIETY OF IMPORTNAT PET RELATED MESSAGES TO A VAST AUDIENCE USING PUBLIC SERVICE ANNOUNCEMENTS, DISPLAY ADS, POSTERS, BROCHURES, AND NEWS STORIES. FOR MORE INFORMATION VISIT WWW.PETSADDLIFE.ORG.TO FURTHER PROMOTE THE PET INDUSTRY AND TO MORE CLEARLY DEFINE ITS GOALS AND OBJECTIVES, APPA HAS PLAYED AN INTEGRAL ROLE IN ESTABLISHING PET LEADERSHIP COUNCIL, A GROUP COMPRISED OF A COLLABORATION OF DIVERSE LEADERS WITHIN THE PET INDUSTRY. THIS GROUP HAS IDENTIFIED KEY ISSUES FACING THE INDUSTRY AND IS CURRENTLY TAKING STEPS TO ADDRESS THOSE ISSUES. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 64 0 1 30 1 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X PETER SCOTT 2035323654 225 HIGH RIDGE ROAD NO W200 STAMFORD CT 06905 SAVINA SINGH DIRECTOR 2.00 X 0 0 0 THOMAS BAROODY CHAIRMAN 3.00 X 0 0 0 KEVIN FICK DIRECTOR 2.00 X 0 0 0 CHARLES LATHAM IMM. PAST CHAIR 2.00 X 0 0 0 JOSH PATTERSON DIRECTOR 2.00 X 0 0 0 CORINNE STOUTENBERG DIRECTOR, PUBLIC RELATIONS 40.00 X 109419 0 22575 KARYN BENNITT DIRECTOR OF BOOTH & MEMBERSHIP SALES 40.00 X 110235 0 12293 CHRISTOPHER BONIFATI SR. DIRECTOR OF TRADE SHOW 40.00 X 144523 0 37821 TODD REGAN SECRETARY-TREASURER 2.00 X 0 0 0 PETER SCOTT CEO & PRESIDENT 40.00 X 540796 0 54139 ANNE E SANDOVAL VICE PRESIDENT OF CONTENT & COMMUNICATIONS 40.00 X 152786 0 37832 KEVIN LACY VICE PRESIDENT OF FINANCE ADMINISTRATION 40.00 X 174911 0 53050 JENNIFER SKELLEY VP OF INFORMATION SYSTEMS 40.00 X 172729 0 25953 ALISON MCINTYRE VICE PRESIDENT, PRODUCT DEVELOPMENT & STRATEGY 40.00 X 185489 0 9907 DIANE TIBERIO VP OF MARKETING 40.00 X 198262 0 24545 ROBERT MERAR EXECUTIVE VP OF OPERATION 40.00 X 269100 0 0 PATRICK O'BRIEN CHIEF DIGITAL OFFICER 40.00 X 304563 0 59888 JULIA FIDENZIO-ALICEA CHIEF LEGAL OFFICER 40.00 X 369495 0 18147 JEREMY BAKER CHIEF GROWTH OFFICER 40.00 X 451321 0 18627 TRACEY WILLSON SENIOR DIRECTOR, TRADE SHO 40.00 X 147013 0 24592 JOSEPH STERN VICE PRESIDENT OF CREATIVE AND BRAND EXPERIENCE 40.00 X 165359 0 8829 KAITLIN STEWART VP OF TRADE SHOW MANAGEMEN 40.00 X 164796 0 52914 MEGAN MACARI SENIOR DIRECTOR, CONNECTED CONTENT AND PROGRAMS 40.00 X 158934 0 51765 INGRID CHU VICE PRESIDENT, RESEARCH & 40.00 X 237062 0 44318 4056793 0 557195 18 0 1 0 ORANGE COUNTY CONVENTION CENTER PO BOX 691509 ORLANDO FL 328691509 SHOW LEASE 551621 GES INC PO BOX 96174 CHICAGO IL 60693 SHOW DECORATION 537963 TNREF III HIGH RIDGE LLC 225 HIGH RIDGE ROAD STAMFORD CT 06905 LEASE FOR OFFICE SPACE 360593 DOGTV USA INC 3133 W FRYE ROAD 101 CHANDLER AZ 85226 MARKETING SERVICES 300064 SODEXO LIVE 9801 WASHINGTON BLVD GAITHERSBURG MD 20878 SHOWCASE PLANNING 264941 5 TRADE SHOW REVENUE 900099 12241323 12241323 MEMBER DUES & INITIATION FEES 900099 3501057 3501057 MARKET RESEARCH REVENUE 900099 95325 95325 MISC INCOME 900099 6826 6826 15844531 1260457 1260457 11758024 11364689 393335 393335 393335 17498323 15844531 0 1653792 X 1399168 4056793 940662 183191 588532 368028 20929 29505 134400 2069169 853644 515123 784898 2323095 479946 24586 214053 160793 CONSULTANTS 926760 SOFTWARE DEVELOPMENT 316623 INVESTMENT EXPENSES 74145 16464043 4084926 1317806 255578 2553660 19862 2408 1789038 1914314 836513 590013 460553 246500 21170556 24051340 342319 142939 28122832 30228967 723490 562560 11768361 12918034 369113 53195 12860964 13533789 X 15261868 16695178 15261868 16695178 28122832 30228967 1034280 399030 0 X X 0 1 X 1 0 0 0 0 3501057 134400 134400 700211 -565811 33076 24977 8099 214140 191160 22980 589297 373876 215421 246500 OPERATING LEASE LIABILITY 53195 53195 17823208 399030 399030 17424178 74145 74145 17498323 16389898 0 16389898 74145 74145 16464043 1 ASTM INTERNATIONAL 100 BARR HARBOR DRIVE WEST CONSHOHOCKEN PA 19428 231352024 501 ( C)(3) 20536 0 PET RELATED ACTIVITIES BROTHER WOLF ANIMAL RESCUE PO BOX 8195 ASHEVILLE NC 28814 208787719 501 ( C)(3) 50000 0 PET RELATED ACTIVITIES HUMAN ANIMAL BOND RESEARCH INITIATIVE FOUNDATION (HABRI) 1615 M STREET NW WASHINGTON DC 20036 521684353 501 ( C)(3) 144067 0 SUPPORT RESEARCH JOYBOUND 2890 MITCHELL DRIVE WALNUT CREEK CA 94598 680240341 501 (C)(3) 25000 0 PET RELATED ACTIVITIES LUCK'S RESCUE INC 78 ELM ACRES DR FOND DU LAC WI 54935 811213995 501 ( C)(3) 15000 0 PET RELATED ACTIVITIES MICHIGAN STATE UNIVERSITY 446 AUDITORIUM ROAD EAST LANSING MI 48824 386005984 501 ( C)(3) 78775 0 PET RELATED ACTIVITIES PET INDUSTRY JOINT ADVISORY COUNCIL (PIJAC) 1615 DUKE STREET SUITE 100 ALEXANDRIA VA 22314 237400898 501 (C)(6) 932667 0 PROMOTES AND REPRESENTS THE INTERESTS OF ALL SEGMENTS OF THE PET INDUSTRY PET CARE TRUST C/O 3465 BOX HILL CORPORATE CENTER DRIVE SUITE H ABINGTON MD 21009 521684353 501 (C)(3) 210000 0 PET RELATED ACTIVITIES PET SUSTAINABILITY COALITION 1630 30TH ST STE A 428 BOULDER CO 80301 850559248 501 ( C)(3) 25000 0 SUPPORT EARTH DAY RALLY WALRUS AND WINE PO BOX 249 EVERGLADES CITY FL 34139 251841169 501 ( C)(3) 10000 0 PET RELATED ACTIVITIES 9 1 PART I, LINE 2: THE ORGANIZATION PROVIDES CONTRIBUTIONS AND SPONSORSHIPS TO INDUSTRY RELATED GROUPS. APPA IS A MEMBER OF THE PET INDUSTRY JOINT ADVISORY COUNCIL, AND WAS INSTRUMENTAL IN THE FORMATION OF THE HUMAN ANIMAL BOND RESEARCH INITIATIVE FOUNDATION (HABRI). AS AN ACTIVE PARTICIPANT OF THESE INDUSTRY RELATED GROUPS, APPA IS ABLE TO SEE HOW THE FUNDS ARE BEING SPENT TO FURTHER THE PET PRODUCTS INDUSTRY. X X X X 0 0 0 PETER SCOTT CEO & PRESIDENT 429496 0 111300 0 0 0 17250 0 36889 0 594935 0 0 0 JEREMY BAKER CHIEF GROWTH OFFICER 347296 0 104025 0 0 0 17250 0 1377 0 469948 0 0 0 JULIA FIDENZIO-ALICEA CHIEF LEGAL OFFICER 284107 0 85388 0 0 0 17250 0 897 0 387642 0 0 0 PATRICK O'BRIEN CHIEF DIGITAL OFFICER 234025 0 70538 0 0 0 15283 0 44605 0 364451 0 0 0 INGRID CHU VICE PRESIDENT, RESEARCH & 203622 0 33440 0 0 0 12122 0 32196 0 281380 0 0 0 ROBERT MERAR EXECUTIVE VP OF OPERATION 207000 0 62100 0 0 0 0 0 0 0 269100 0 0 0 KEVIN LACY VICE PRESIDENT OF FINANCE ADMINISTRA 145811 0 29100 0 0 0 8730 0 44320 0 227961 0 0 0 DIANE TIBERIO VP OF MARKETING 172154 0 26108 0 0 0 9893 0 14652 0 222807 0 0 0 KAITLIN STEWART VP OF TRADE SHOW MANAGEMEN 141116 0 23680 0 0 0 8584 0 44330 0 217710 0 0 0 MEGAN MACARI SENIOR DIRECTOR, CONNECTED CONTENT A 142455 0 16479 0 0 0 7449 0 44316 0 210699 0 0 0 JENNIFER SKELLEY VP OF INFORMATION SYSTEMS 146133 0 26596 0 0 0 8717 0 17236 0 198682 0 0 0 ALISON MCINTYRE VICE PRESIDENT, PRODUCT DEVELOPMENT 157274 0 28215 0 0 0 9248 0 659 0 195396 0 0 0 ANNE E SANDOVAL VICE PRESIDENT OF CONTENT & COMMUNIC 126806 0 25980 0 0 0 7253 0 30579 0 190618 0 0 0 CHRISTOPHER BONIFATI SR. DIRECTOR OF TRADE SHOW 124273 0 20250 0 0 0 7263 0 30558 0 182344 0 0 0 JOSEPH STERN VICE PRESIDENT OF CREATIVE AND BRAND 137859 0 27500 0 0 0 8250 0 579 0 174188 0 0 0 TRACEY WILLSON SENIOR DIRECTOR, TRADE SHO 133813 0 13200 0 0 0 7410 0 17182 0 171605 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION USES AN OUTSIDE MANAGEMENT COMPANY, ADP TOTALSOURCE, INC., A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") AS A CO-EMPLOYER. FORM 990, PART VI, SECTION A, LINE 6 CLASSIFICATION: MEMBERSHIP IN THIS ASSOCIATION SHALL BE DIVIDED INTO THE ACTIVE MEMBERSHIP CLASS AND SUCH OTHER MEMBERSHIP CLASSES AS SHALL BE ESTABLISHED BY THE BOARD OF DIRECTORS (BOD). THE BOD SHALL ESTABLISH OTHER MEMBERSHIP CLASSES, HAVING NO VOTE, WHICH THE BOD DEEMS NECESSARY OR APPROPRIATE FOR THE GOOD AND WELFARE OF THE INDUSTRY. DESIGNATIONS, QUALIFICATIONS AND OTHER MEMBERSHIP RIGHTS FOR SUCH CLASSES SHALL BE ESTABLISHED BY THE BOD. QUALIFICATION FOR ACTIVE MEMBERSHIP: (A) ANY FIRM, PARTNERSHIP, JOINT-VENTURE, CORPORATION OR OTHER BUSINESS ENTITY SEVENTY-FIVE PERCENT (75%) OF WHOSE WORLDWIDE PET PRODUCT REVENUE IS DERIVED FROM THE MANUFACTURING OR IMPORTING OF PET PRODUCTS (WHICH INCLUDES, BUT IS NOT LIMITED TO, TRADE AND CONSUMER PUBLICATIONS RELATING TO THE PET INDUSTRY SO LONG AS SEVENTY-FIVE PERCENT (75%) OF SAID PUBLICATION'S REVENUE IS DERIVED FROM THE PET INDUSTRY), AND HAS MANUFACTURING OR WAREHOUSING FACILITIES IN THE UNITED STATES, ITS TERRITORIES OR ITS POSSESSIONS (COLLECTIVELY HEREINAFTER CALLED A BUSINESS ENTITY), MAY BE ELIGIBLE FOR ACTIVE MEMBERSHIP IN THIS ASSOCIATION, PROVIDED THAT IT FURNISHES SATISFACTORY EVIDENCE THAT IT COMPLIES WITH THE REQUIREMENTS OF PARAGRAPHS (A), (B), (C), AND (D) OF THIS SECTION. (B) THAT SUCH APPLICANT'S PET PRODUCTS HAVE BEEN SOLD TO MANUFACTURERS, RETAILERS OR DISTRIBUTORS TO RETAILERS BY THE APPLICANT WITHIN THE UNITED STATES AND/OR POSSESSIONS OR TERRITORIES FOR USE AS PET PRODUCTS PRIOR TO APPLYING FOR MEMBERSHIP. (C) THAT THE BUSINESS ENTITY DERIVES NO MORE THAN TWENTY-FIVE PERCENT (25%) OF ITS REVENUE AS A MANUFACTURER'S REPRESENTATIVE, BROKER, COMMISSION MERCHANT, AGENT, WHOLESALER, DISTRIBUTOR OR RETAILER. (D) THAT AT THE TIME APPLICATION FOR MEMBERSHIP IS MADE, SUCH APPLICANT HAS BEEN ACTIVELY ENGAGED (I.E., MAKING BONA FIDE SALES AND SHIPMENTS EXCLUSIVE OF SAMPLES AND CONSIGNMENTS) IN THE BUSINESS OF MANUFACTURING OR IMPORTING TRADEMARKED PET PRODUCTS, WITHIN THE UNITED STATES, ITS TERRITORIES, AND/OR ITS POSSESSIONS PRIOR TO THE DATE OF APPLICATION FOR MEMBERSHIP IN THIS ASSOCIATION. (E) A FULLY COMPLETED, WRITTEN APPLICATION OR REAPPLICATION FOR MEMBERSHIP MUST BE RECEIVED BY THE ASSOCIATION WITHIN A TIMEFRAME ESTABLISHED BY THE BOD. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEETING, ACTIVE MEMBERS SHALL NOMINATE AND ELECT A SUFFICIENT NUMBER OF DIRECTORS TO REPLACE ALL DIRECTORS WHOSE TERMS ARE EXPIRING, AND SHALL TRANSACT SUCH OTHER BUSINESS AS MAY PROPERLY COME BEFORE THE MEETING. EACH ACTIVE MEMBER SHALL HAVE ONE (1) VOTE WHICH MAY BE CAST BY PROXY OR IN PERSON BY THE MEMBER OR A DESIGNATED REPRESENTATIVE THEREOF UPON ANY QUESTION COMING BEFORE ANY MEETING OF THE MEMBERS EXCEPT THAT NO PROXY VOTES WILL BE ACCEPTED AT A SPECIAL MEETING CALLED UPON DEMAND OF THE MEMBERSHIP. AMENDMENTS TO THE BY-LAWS MAY BE ADOPTED BY A MAJORITY VOTE OF THE ACTIVE MEMBERS VOTING AT ANY MEMBERSHIP MEETING PROVIDED THAT EACH SUCH AMENDMENT SHALL HAVE FIRST BEEN SUBMITTED IN WRITING TO THE ENTIRE MEMBERSHIP NO LESS THAN FOURTEEN (14) DAYS PRIOR TO THE MEETING AT WHICH SUCH AMENDMENTS ARE TO BE VOTED UPON. AMENDMENTS MAY ALSO BE ADOPTED BY A MAIL BALLOT OF THE MEMBERSHIP PROVIDED THAT EACH SUCH AMENDMENT SHALL BE SUBMITTED TO THE ENTIRE MEMBERSHIP IN WRITING AND SHALL BE MAILED TO THE MEMBERSHIP NOT LESS THAN FOURTEEN (14) DAYS BEFORE SUCH MAIL BALLOTS ARE TO BE COUNTED. THE VOTE OF A MAJORITY OF THOSE RESPONDING BY MAIL (WHICH MUST BE AT LEAST TWENTY-FIVE PERCENT (25%) OF THE MEMBERSHIP), SHALL BE NECESSARY FOR THE ADOPTION OF ANY AMENDMENT BY MAIL BALLOT. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BY-LAWS MAY BE PROPOSED BY THE BOD OR UPON THE WRITTEN AND SIGNED PETITION OF TWENTY (20) MEMBERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B COPIES OF THE FORM 990 ARE REVIEWED BY EMAIL AND DISCUSSED IN PERSON AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 12C YES, ALL DIRECTORS,OFFICERS AND KEY EMPLOYEES ARE REQUIRED ON AN ANNUAL BASIS TO SIGN THE CONFLICT OF INTEREST POLICY AND AGREE TO COMPLY FULLY WITH ITS TERMS AND CONDITIONS AT ALL TIMES DURING THEIR SERVICE AS AN OFFICER, DIRECTOR OR KEY EMPLOYEE OF APPA. IF AT ANY TIME FOLLOWING THE SUBMISSION OF THE FORM THEY BECOME AWARE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, OR IF THE INFORMATION PROVIDED IN THE FORM BECOMES INACCURATE OR INCOMPLETE, THEY MUST PROMPTLY NOTIFY APPA'S PRESIDENT AND ITS CHAIRMAN IN WRITING. ANY PERSON WITH A CONFLICT MUST ABSTAIN FROM VOTING ON OR APPROVING ANY TRANSACTION OR ARRANGEMENT IN WHICH THE INDIVIDUAL HAS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION COMMITTEE CONDUCTS ANNUAL COMPENSATION REVIEW USING THIRD PARTY DATA. FORM 990, PART VI, SECTION C, LINE 19 MADE AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 11G OTHER CONSULTING 2,069,169. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S AUDIT COMMITTEE REVIEWS THE FINANCIAL STATEMENTS AND COMMUNICATIONS FROM AUDITORS. THE PROCESS FOR SELECTING THE AUDITOR AND OVERSIGHT OF THE AUDIT HAS NOT CHANGED IN THE CURRENT YEAR.