2025-07-21T10:29:00-05:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-01-01 133720473 DO SOMETHING INC DOSO 2122542390 50 WEST 17TH STREET 11TH FL NEW YORK NY 10011 DENORA GETACHEW CHIEF EXECUTIVE OFFICER 2122542390 2025-07-16 1 1 EVA MRUK P00543254 9143818900 2025-07-16 2024 2025-03-06 01:10:19Z DOSOMETHINGORG DENORA GETACHEW 50 WEST 17TH STREET 11TH FL NEW YORK NY 10011 4461127 0 X WWW.DOSOMETHING.ORG X 1993 NY DOSOMETHING FUELS YOUNG PEOPLE TO CHANGE THE WORLD. 12 12 54 12 0 0 1718676 2241706 289000 402350 239293 429089 82548 5727 2329517 3078872 198000 29750 0 0 3665203 4146916 39976 0 714272 2906177 2474639 6809356 6651305 -4479839 -3572433 10167449 6251833 1867312 1571081 8300137 4680752 X FUEL YOUNG PEOPLE TO CHANGE THE WORLDOUR VISION: FOR YOUNG PEOPLE TO COLLECTIVELY CHANGE THE WORLD BY TAKING ACTION ON THE MOST PRESSING ISSUES TO THEM.SEE SCHEDULE O FOR CONTINUATION.OUR CORE VALUES:WE BELIEVE IN THE POWER OF YOUNG PEOPLE.WE PRACTICE ACCOUNTABILITY TO ACHIEVE REAL-WORLD IMPACT TOGETHER.WE EMBRACE A GROWTH MINDSET.WE ARE A TEAM GROUNDED IN 'WE, NOT 'ME.'WE BELIEVE OUR MISSION IS BEST ACHIEVED WITH GRATITUDE, JOY, AND RESILIENCE. 0 0 4538810 29750 402350 DOSOMETHING'S RESEARCH TEAM, THE DOSOMETHING DISCOVERY LAB, REGULARLY CONDUCTS RESEARCH WITH OUR MEMBERS TO DEVELOP EVIDENCE-BASED PROGRAMMING AND PRODUCT EXPERIENCES. THESE INSIGHTS DIRECTLY INFORMED THE MESSAGING AND THEORY OF CHANGE FOR OUR PROGRAMS IN 2024. OUR KEY IMPACT METRICS FROM 2024 INCLUDE: * VOLUNTEERISM - 96 PERCENT OF MEMBERS INDICATED THEY WERE INTERESTED IN COMMUNITY SERVICE AND VOLUNTEER WORK.SEE SCHEDULE O FOR CONTINUATION.* YOUTH VOICE - ONLY 17 PERCENT OF MEMBERS EXPRESSED THAT THEY BELIEVE THAT LAWMAKERS CONSIDER THEIR VOICES IN POLICIES ENACTED IN THE UNITED STATES.* ECONOMIC SECURITY - 86 PERCENT OF YOUNG PEOPLE SAID, "QUALITY WORK," I.E. JOB SATISFACTION, LIVABLE WAGES, BENEFITS, AND GOOD HOURS, WAS IMPORTANT TO THEIR ECONOMIC SECURITY. YET ONLY 15% OF THEM FELT CONFIDENT IN THEIR ABILITY TO FIND THIS KIND OF ECONOMICALLY VIABLE WORK.* MENTAL HEALTH - IN A WORLD WHERE 83 PERCENT OF YOUTH LACK THE ESSENTIAL TOOLS TO SUPPORT THE MENTAL WELLBEING OF THEMSELVES AND THEIR PEERS, CAMP REBOOT IS OUR YEAR-LONG THREE-PART PROGRAM ON OUR DIGITAL PLATFORM THAT ENGAGES 100,000 YOUNG PEOPLE ANNUALLY WITH THE KNOWLEDGE, SKILLS AND SELF-EFFICACY TO IMPROVE THEIR MENTAL HEALTH LITERACY. ADDITIONALLY, OUR CERTIFIED BESTIE PROGRAM HAS TRAINED OVER 7,000 YOUNG PEOPLE TO IDENTIFY MENTAL HEALTH NEEDS IN THEMSELVES, THEIR PEERS, AND THEIR FAMILIES, ENSURING THEY ARE EQUIPPED TO OFFER SUPPORT. 4538810 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 44 0 54 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY ND OR PA RI SC TN UT WV WI X X X DENORA GETACHEW 2122542390 50 WEST 17TH STREET 11TH FL NEW YORK NY 10011 JOHN FAUCHER CHAIR 2.00 X X 0 0 0 MATTHEW MUGO FIELDS TREASURER 2.00 X X 0 0 0 MATT DIAMOND SECRETARY 2.00 X X 0 0 0 ALICE LIN FABIANO BOARD MEMBER 2.00 X 0 0 0 SAMEER AJMANI BOARD MEMBER 2.00 X 0 0 0 STEVE BUFFONE BOARD MEMBER 2.00 X 0 0 0 ANDREW CHERN BOARD MEMBER 2.00 X 0 0 0 ICEMA GIBBS BOARD MEMBER 2.00 X 0 0 0 GRACE KO CHAU BOARD MEMBER 2.00 X 0 0 0 JASON MATHIAS BOARD MEMBER 2.00 X 0 0 0 JENNIFER STRYBEL BOARD MEMBER 2.00 X 0 0 0 ROSELINDE TORRES BOARD MEMBER 2.00 X 0 0 0 DENORA GETACHEW CHIEF EXECUTIVE OFFICER 40.00 X 242971 0 50326 MICHAEL NICHOLSON CHIEF OPERATING OFFICER, THRU. OCT 2024 40.00 X 189952 0 16377 KEELY YEDNOCK VP, PROGRAMMING & IMPACT 40.00 X 166645 0 37387 DAVID CRUSOE VP, PRODUCT & ENGINEERING 40.00 X 177869 0 19173 MAX STEINMAN VP, COMMUNICATIONS & MARKETING 40.00 X 163711 0 38717 CRYSTAL SMITH VP, PEOPLE & CULTURE 40.00 X 160554 0 5138 KATIE PRYBYLSKI VP, DEVELOPMENT 40.00 X 160192 0 2500 ASHLEY MCPHERSON DIRECTOR, PROGRAMS 40.00 X 125810 0 16987 SAHIL GUPTA DATA ENGINEER 40.00 X 126000 0 18643 1513704 0 205248 11 0 1 0 EXADEL UL EMILII PLATER 28 WARSAW PL IT - WEB DEVELOPMENT SERVICES 512656 ITERABLE INC 2261 MARKET STREET 5212 SAN FRANCISCO CA 94114 SOFTWARE DEVELOPMENT SERVICES 159086 2 2241706 2241706 CONSULTING INCOME 541610 402350 402350 402350 208251 208251 1603093 1382255 220838 220838 220838 MISCELLANEOUS REVENUE 900099 5727 5727 5727 3078872 402350 0 434816 X 29750 29750 401074 401074 2948923 1725054 740561 483308 52631 33668 9849 9114 445388 280175 85809 79404 298900 199144 51811 47945 209958 209958 40175 40175 861768 768642 74676 18450 200312 197285 3027 144044 86395 53736 3913 465916 452529 7645 5742 392076 272507 59684 59885 31028 22194 8265 569 45419 22335 23084 15494 15494 46225 32164 8214 5847 STAFF DEVELOPMENT 15695 9609 5991 95 MISC OPERATING EXPENSES 6529 6285 244 6651305 4538810 1398223 714272 159687 352265 2574899 510658 901854 401165 100000 68750 121002 128312 1122519 1101441 30215 21078 4860865 3695357 1418927 1074248 10167449 6251833 312100 439989 160501 105501 1394711 1025591 1867312 1571081 X 7150501 3699919 1149636 980833 8300137 4680752 10167449 6251833 -3572433 -46952 0 X X 0 1 X 1 0 X 6700677 3131384 4753929 1718676 2241706 18546372 6700677 3131384 4753929 1718676 2241706 18546372 5198510 13347862 226239 121188 162586 309697 208251 1027961 0 0 0 26675 0 26675 64837 2786 914 55860 5727 130124 19731132 3375085 0.67650 0.75420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 64,837. 2021 AMOUNT: $ 2,786. 2022 AMOUNT: $ 914. 2023 AMOUNT: $ 7,208. 2024 AMOUNT: $ 5,727. EXPENSE RECOVERIES - 2023 AMOUNT: $ 48,652. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 67620 46542 21078 1054899 1054899 0 21078 RIGHT-OF-USE ASSET, NET 918248 SECURITY DEPOSITS 156000 1074248 OPERATING LEASE LIABILITY 1025591 1025591 X 6410040 -46952 3378120 3331168 3078872 0 3078872 10029425 3378120 3378120 6651305 0 6651305 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2021. 1 SCHOLARSHIPS 14 25000 GRANTS & AWARDS 19 4750 PART I, LINE 2: DOSOMETHING AWARDS SCHOLARSHIPS RANGING FROM $1K TO $5K TO STUDENTS WHO ARE CITIZENS OF THE U.S. OR CANADA, 13 - 25 YEARS OLD. THESE YOUNG PEOPLE MUST COMPLETE ALL ACTION STEPS IN A SCHOLARSHIP ELIGIBLE CAMPAIGNS OR PROGRAMMING BEFORE THEY ARE ELIGIBLE FOR THE OPPORTUNITY TO RECEIVE A SCHOLARSHIP. ONCE A WINNER IS SELECTED AND VERIFIED THROUGH OUR DISBURSEMENT PROCESS, SCHOLARSHIP FUNDS ARE SUBMITTED DIRECTLY TO THE STUDENT'S COLLEGE, UNIVERSITY OR TRADE SCHOOL. IF THE STUDENT IS NOT YET ENROLLED IN A QUALIFYING INSTITUTION, DOSOMETHING.ORG HOLDS THE FUNDS UNTIL THEY CAN BE DISBURSED DIRECTLY TO THE QUALIFYING INSTITUTION. DOSOMETHING.ORG HAS AWARDED OVER $1.7 MILLION IN SCHOLARSHIPS OVER THE PAST 10 YEARS TO OVER 700 YOUNG PEOPLE. X X X X 1 0 0 0 0 0 0 0 0 DENORA GETACHEW CHIEF EXECUTIVE OFFICER 242971 0 0 0 0 0 2500 0 47826 0 293297 0 0 0 MICHAEL NICHOLSON CHIEF OPERATING OFFICER, THRU. OCT 2024 174502 0 0 0 15450 0 2500 0 13877 0 206329 0 0 0 KEELY YEDNOCK VP, PROGRAMMING & IMPACT 166645 0 0 0 0 0 1689 0 35698 0 204032 0 0 0 MAX STEINMAN VP, COMMUNICATIONS & MARKETING 163711 0 0 0 0 0 2500 0 36217 0 202428 0 0 0 DAVID CRUSOE VP, PRODUCT & ENGINEERING 177869 0 0 0 0 0 2500 0 16673 0 197042 0 0 0 CRYSTAL SMITH VP, PEOPLE & CULTURE 160554 0 0 0 0 0 2500 0 2638 0 165692 0 0 0 KATIE PRYBYLSKI VP, DEVELOPMENT 160192 0 0 0 0 0 2500 0 0 0 162692 0 0 0 PART I, LINE 4A CHIEF OPERATING OFFICER MICHAEL NICHOLSON RECEIVED A SEVERANCE PAYMENT FROM THE ORGANIZATION IN THE AMOUNT OF $15,450 DURING THE 2024 CALENDAR YEAR. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: WE ARE THE LEADING HUB FOR YOUTH-CENTERED LEADERSHIP AND SERVICE WITH OVER 1 MILLION ACTIVE MEMBERS. WE'VE WORKED ALONGSIDE OVER EIGHT MILLION YOUNG PEOPLE TO EXPLORE AND ADDRESS THE KEY CHALLENGES FACING THEIR GENERATION - INCLUDING SAFETY AND WELLBEING, EDUCATION ACCESS, ECONOMIC OPPORTUNITY, AND ENVIRONMENTAL SUSTAINABILITY. AS DOSOMETHING POSITIONS ITSELF TO CONTINUE, THE BELOW REFLECTS THE ORGANIZATION'S 4 TOP ACHIEVEMENTS IN 2024: 1. POWERED NEARLY 250,000 YOUNG PEOPLE TO TAKE ACTION THROUGH OUR INITIATIVES COLLECTING OVER 100,000 VOLUNTEER HOURS THROUGH THEIR EFFORTS. 2. LAUNCHED THE NEW DOSOMETHING PLATFORM. A VISION FOR A FUTURE WHERE TODAY'S YOUNG PEOPLE - GEN Z AND GEN ALPHA - HAVE THE OPPORTUNITIES, SKILLS, AND TOOLS THEY NEED TO TAKE ACTION TO TRANSFORM THEIR COMMUNITIES AND CREATE CHANGE. AS DIGITAL NATIVES, TECHNOLOGY HAS ALWAYS BEEN AT THEIR FINGERTIPS, HOWEVER, THE RISE OF SOCIAL ISOLATION ONLINE HAS CREATED A PARADOX. THEY ARE CRAVING SAFE, TRUSTED DIGITAL SPACES THAT ALLOW THEM TO MEANINGFULLY CONNECT WITH OTHERS TO MAKE A LASTING IMPACT. 3. LAUNCHED A NEW BRAND TO MEET THE MOMENT AND THE NEEDS OF TODAY'S YOUNG PEOPLE. THE NEW DOSOMETHING IS BOLDLY LEANING INTO OUR ROLE AS GEN Z AND GEN ALPHA'S COACH, CHAMPION AND CONNECTOR. 4. ENTERED THE GAMING WORLD AS A VEHICLE TO ENGAGE A NEW GENERATION OF YOUNG PEOPLE IN IMPACT THROUGH PLAY. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS SUBMITTED TO THE MANAGEMENT. MANAGEMENT REVIEWS FORM 990 WITH THE AUDIT/FINANCE COMMITTEE. AFTER THIS PROCESS WAS PERFORMED, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY BEFORE FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C IDENTIFYING, REPORTING AND HANDLING POTENTIAL CONFLICTS OF INTEREST EMPLOYEE: IF YOU ARE AN EMPLOYEE, YOU SHOULD REPORT ANY ACTUAL OR POTENTIAL CONFLICT TO YOUR SUPERVISOR OR TO THE CEO. THE CEO, OR HIS OR HER DESIGNEE, WILL REVIEW THE SITUATION AND DECIDE WHAT, IF ANY, ACTIONS SHOULD BE TAKEN IN RESPONSE. DIRECTORS, OFFICERS AND "KEY EMPLOYEES": SPECIAL RULES APPLY TO DIRECTORS, OFFICERS AND "KEY EMPLOYEES." IF YOU ARE A DIRECTOR OR OFFICER OR HAVE BEEN NOTIFIED THAT YOU ARE A KEY EMPLOYEE, OF THE ORGANIZATION, YOU MUST COMPLETE THE "CONFLICT OF INTEREST DISCLOSURE FORM" PRIOR TO YOU INITIAL APPOINTMENT AND ANNUALLY THEREAFTER. IN ADDITION, DURING THE YEAR, IF YOU BECOME AWARE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, WHETHER IT INVOLVES YOU, OR SOMEONE ELSE ASSOCIATED WITH THE ORGANIZATION, YOU MUST PROMPTLY NOTIFY THE CHAIRMAN OF THE BOARD. THE BOARD OF DIRECTORS WILL REVIEW INFORMATION OBTAINED THROUGH THE DISCLOSURE PROCESS TO ASSESS WHETHER ANY DISCLOSED RELATIONSHIPS RAISE POTENTIAL CONFLICTS OF INTEREST AND TO DETERMINE APPROPRIATE STEPS TO MANAGE OR RESOLVE SITUATIONS THAT MAY RAISE CONFLICTS. IF THERE IS UNCERTAINTY ABOUT WHETHER AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS WILL CONSIDER THE MATTER AND MAKE A DETERMINATION. WHERE A MEMBER OF THE BOARD OF DIRECTORS HAS A CONFLICT OF INTEREST INVOLVING A MATTER THAT COMES BEFORE THE BOARD OF DIRECTORS, THE PROCEDURES BELOW APPLY. THE DIRECTOR MAY NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT THE MEETING, EVEN WHERE APPLICABLE LAW PERMITS THIS. >THE DIRECTOR MUST DISCLOSE HIS OR HER INTEREST IN THE MATTER TO THE OTHER MEMBERS OF THE BOARD OF DIRECTORS, AND DISCLOSE ALL MATERIAL FACTS RELATED TO THE MATTER. > THE DIRECTOR MAY ANSWER FACTUAL QUESTIONS FROM OTHER DIRECTORS AND STAFF AND MAY BRIEFLY STATE HIS OR HER POSITION ON THE MATTER. THE DIRECTOR MUST RECUSE HIMSELF OR HERSELF FROM DELIBERATIONS ON THE MATTER. THE DIRECTOR WILL ABSTAIN FROM VOTING ON THE MATTER AND WILL NOT BE PRESENT DURING VOTING. THE DIRECTOR MAY NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO SUCH CONFLICT. THE MINUTES OF THE MEETING WHERE THE MATTER IS CONSIDERED WILL REFLECT THAT: (I) WITHOUT COUNTING THE DIRECTOR, A QUORUM WAS PRESENT; (II) THE DIRECTOR DISCLOSED THE CONFLICT OF INTEREST AND MATERIAL FACTS ABOUT THE CONFLICT OF INTEREST, TO THE BOARD OF DIRECTORS; (III) THE DIRECTOR ABSTAINED FROM DELIBERATIONS AND VOTING ON THE MATTERT; AND (IV) THE ACTION THAT THE BOARD OF DIRECTORS OR BOARD COMMITTEE TOOK ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THERE IS ONE COMPENSATION PRACTICE GOVERNING THE ENTIRE ORGANIZATION, INCLUDING DOSOMETHING SENIOR STAFF AND KEY EMPLOYEES. DOSOMETHING'S SALARY POLICIES ARE AUDITED ANNUALLY TO ENSURE THAT THEY ARE COMPETITIVE AND EQUITABLE IN THE MARKETPLACE OF YOUTH-FOCUSED NON-PROFIT ORGANIZATIONS. THIS PROCESS IS UNDERTAKEN ANNUALLY FOR EXECUTIVE LEVEL STAFF (E.G.; CHIEF OPERATING OFFICER, VP DEVELOPMENT, VP COMMUNICATIONS & MARKETING, VP PEOPLE & CULTURE, VP OF PRODUCT & ENGINEERING, AND THE VP OF PROGRAMMING & IMPACT). THE BOARD CHAIR IS RESPONSIBLE FOR APPROVING THE CEO'S FORMAL REVIEW AND COMPENSATION ANNUALLY AND BOTH ARE THEN SENT TO THE FULL BOARD FOR APPROVAL. IN ORDER TO ENSURE FAIR COMPENSATION AMONG SENIOR STAFF, DOSOMETHING EXAMINED THE COMPENSATION AND BENEFITS PACKAGES OF SIMILAR ORGANIZATIONS IN NEW YORK CITY THROUGH THEIR 990S, CONSULTED SEVERAL SALARY STUDIES (INCLUDING ONE CONDUCTED BY AN INDEPENDENT FIRM TO ASSESS SALARIES FOR NGOS AND TECH COMPANIES IN NEW YORK CITY), AND ENGAGED A NONPROFIT CONSULTING COMPANY TO DO AN EXTERNAL COMPENSATION EQUITY AUDIT. THE COMPENSATION REVIEW PROCESS WAS LAST UNDETAKEN IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON ITS WEBSITE, THE NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G WEB DEVELOPMENT SERVICES: PROGRAM SERVICE EXPENSES 563,986. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 563,986. PROJECT DEVELOPMENT SERVICES: PROGRAM SERVICE EXPENSES 38,650. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,650. PAYROLL AND BENEFIT SERVICES: PROGRAM SERVICE EXPENSES 43,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,041. OTHER CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 122,965. MANAGEMENT AND GENERAL EXPENSES 74,676. FUNDRAISING EXPENSES 18,450. TOTAL EXPENSES 216,091. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.