2026-07-09T10:27:57-05:00 2025-12-31 231980475 KREISCHER MILLER 100 WITMER ROAD SUITE 350 HORSHAM PA 190442369 990 2025-01-01 237110058 AMERICAN PUBLIC GARDENS ASSOCIATION AMER 6107083010 1207 DELAWARE AVENUE 350 WILMINGTON DE 19806 MICHELLE PROVAZNIK CHIEF EXECUTIVE OFFICER 6107083010 2026-07-08 1 KATIE O GALASKA P01211168 2154414600 2025 2025-03-06 01:10:19Z MICHELLE PROVAZNIK 1207 DELAWARE AVENUE 350 WILMINGTON DE 19806 3982270 0 X WWW.PUBLICGARDENS.ORG X 1971 DC THE AMERICAN PUBLIC GARDENS ASSOCIATION IS THE LEADING PROFESSIONAL ORGANIZATION OF PUBLIC HORTICULTURE. WE ADVANCE THE FIELD BY ENCOURAGING BEST PRACTICES, OFFERING EDUCATION AND NETWORKING OPPORTUNITIES, AND ADVOCATING ON BEHALF OF OUR MEMBERS, OUR PROGRAMS AND PUBLIC GARDENS WORLDWIDE. WE WORK TOGETHER WITH OUR MEMBERS AND OTHERS TO STRENGTHEN AND SHAPE PUBLIC HORTICULTURE, PROVIDING THE TOOLS AND SUPPORT INDUSTRY PROFESSIONALS NEED TO BETTER SERVE THE PUBLIC WHILE PRESERVING AND CELEBRATING PLANTS CREATIVELY AND SUSTAINABLY. WE CONNECT, PROTECT AND CHAMPION OUR GARDENS AND THE PROFESSIONALS WHO WORK WITH THEM. 15 15 16 60 79800 23168 877150 1469028 2059358 2274224 14766 15989 17562 15133 2968836 3774374 242926 782969 0 0 1055053 1356189 0 0 98788 1392759 1478759 2690738 3617917 278098 156457 1139593 1165784 1193393 1058153 -53800 107631 X WE CHAMPION AND ADVANCE PUBLIC GARDENS AS LEADERS, ADVOCATES, AND INNOVATORS IN THE CONSERVATION AND APPRECIATION OF PLANTS. 0 0 1456456 780469 887644 SEE SCHEDULE O 746524 1203984 ANNUAL CONFERENCE - CONSISTS OF THE ANNUAL CONFERENCE FOCUSING ON THEMES DESIGNED TO PROMOTE AND EXCHANGE OF KNOWLEDGE AND INFORMATION 240787 2500 182596 PROFESSIONAL DEVELOPMENT - CONSISTS OF VIRTUAL AND IN-PERSON SEMINARS TO INCREASE THE KNOWLEDGE OF PUBLIC GARDEN PROFESSIONALS. 2443767 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 16 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 PA VA CO NC SC ME MI AL AR CA CT DC FL GA IL KY MD MA MN NH NY OH OK RI TN WA X X X MICHELLE PROVAZNIK 6107083010 1207 DELAWARE AVENUE SUITE 350 WILMINGTON DE 19806 ABRA LEE DIRECTOR 2.00 X 0 0 0 ARI NOVY DIRECTOR 2.00 X 0 0 0 BRUCE HARKEY PAST PRESIDENT 2.00 X X 0 0 0 CARRIE REBORA BARRATT DIRECTOR 2.00 X 0 0 0 DONNA MCGINNIS PRESIDENT 2.00 X X 0 0 0 ENNIS ANDERSON VICE PRESIDENT 2.00 X X 0 0 0 KEVINA DEVEREAUX DIRECTOR 2.00 X 0 0 0 MARNIE CONLEY SECRETARY 2.00 X 0 0 0 MEENAL HARANKHEDKAR DIRECTOR 2.00 X 0 0 0 MICHELLE CONKLIN TREASURER 2.00 X 0 0 0 NATHAN KELLS DIRECTOR 2.00 X 0 0 0 MICHELLE MARTIN BONNER DIRECTOR 2.00 X 0 0 0 ED MOYDELL DIRECTOR 2.00 X 0 0 0 GERALD DIELEMAN DIRECTOR 2.00 X 0 0 0 CRISTINA SALVADOR DIRECTOR 2.00 X 0 0 0 CARISSA DOUGHERTY DIRECTOR 2.00 X 0 0 0 MICHELLE PROVAZNIK CHIEF EXECUTIVE OFFICER 40.00 X 236789 0 46067 236789 0 46067 1 0 1 0 COLUMBUS ASSOCIATION FOR THE PERFORMING 55 E STATE ST COLUMBUS OH 43215 ACCOUNTING AND IT SERVICES 143033 1 856581 612447 1469028 MEMBERSHIP DUES 541900 1136657 1136657 ANNUAL MEETING 900099 937054 937054 PUBLICATION 541800 200513 120713 79800 2274224 13008 13008 210877 207896 2981 2981 2981 AOC PROGRAMS: JOB POST 900099 11700 11700 MISCELLANEOUS INCOME 900099 3433 3433 15133 3774374 2209557 79800 15989 733719 733719 49250 49250 282856 282856 869301 238103 560649 70549 9520 9520 110008 48916 52631 8461 84504 37800 41426 5278 153841 852 152989 65674 65674 54121 1089 39077 13955 4303 1762 2538 3 122587 23339 99248 106441 82599 23842 68320 40722 27056 542 762060 746431 15629 3774 3774 24187 24187 32739 7431 25308 PUBLICATIONS 76776 73704 3072 BAD DEBT 3772 3772 TRAINING AND RECRUITMEN 164 164 3617917 2443767 1075362 98788 233514 175022 415920 464485 129722 97003 42542 59061 102175 739676 680365 83498 59311 248430 192527 2167 0 1139593 1165784 103602 112673 802607 816546 133142 128934 154042 0 1193393 1058153 X -220710 25498 166910 82133 -53800 107631 1139593 1165784 156457 4974 0 X X 0 1 X 1 0 X 1508170 1477629 1362394 936327 1469028 6753548 1134863 1630762 1676537 1878003 2194424 8514589 2643033 3108391 3038931 2814330 3663452 15268137 0 0 0 15268137 51887 29328 14056 14766 13008 123045 51887 29328 14056 14766 13008 123045 12238 63248 34858 17454 15133 142931 2707158 3200967 3087845 2846550 3691593 15534113 0.98290 0.97890 0.00790 0.01130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 65674 0 0 65674 0 PART II-B, LINE 1: ENGAGE IN STRATEGIES TO BUILD RELATIONSHIPS AND ACTIVELY ADVOCATE PUBLIC POLICY POSITIONS THAT BENEFIT THE PUBLIC HORTICULTURE INDUSTRY AND ITS WIDESPREAD ECONOMIC, COMMUNITY AND CULTURAL BENEFITS WITHIN THE STATE OF PENNSYLVANIA. 31732 50 31782 30807 925 31732 29257 1550 30807 28350 907 29257 22108 6242 28350 0.00000 1.00000 0.00000 0 0 739676 680365 59311 59311 X 3779348 4974 4974 3774374 0 3774374 3617917 0 3617917 0 3617917 PART X, LINE 2: THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, NO PROVISION FOR FEDERAL INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. FOR THE YEAR ENDED DECEMBER 31, 2025, THE ASSOCIATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN WHICH WOULD REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS POTENTIALLY SUBJECT TO FEDERAL, STATE, AND LOCAL EXAMINATIONS FOR YEARS SUBSEQUENT TO FEBRUARY 28, 2022. 1 ATLANTA BOTANICAL GARDEN 1345 PIEDMONT AVE NE ATLANTA GA 30309 581313284 501(C)(3) 12000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS DELAWARE CENTER FOR HORTICULTURE 1810 N DUPONT STREET WILMINGTON DE 19806 510252857 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS DESERT BOTANICAL GARDEN 1201 N GALVIN PARKWAY PHOENIX AZ 85008 860136925 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS EARTH DANCE 233 S DADE AVENUE FERGUSON MO 63135 274160056 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS GUADALUPE RIVER PARK CONSERVANCY 438 COLEMAN AVE SAN JOSE CA 95110 770166797 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS MISSOURI BOTANICAL GARDEN 4344 SHAW BLVD ST LOUIS MO 63110 430666759 501(C)(3) 25000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS QUEENS BOTANICAL GARDEN SOCIETY INC 4350 MAIN STREET FLUSHING NY 11355 111635083 501(C)(3) 6180 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS NATIONAL TROPICAL BOTANIC GARDEN 3530 PAPALINA RD KALAHEO HI 96741 526057064 501(C)(3) 36746 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS TREES ATLANTA 225 CHESTER AVENUE SE ATLANTA GA 30316 581584758 501(C)(3) 27367 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS GARDENS OF GOLDEN GATE PARK 1199 9TH AVE SAN FRANCISCO CA 94122 946050168 501(C)(3) 25000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS BOTANICAL GARDEN OF THE PIEDMONT 950 MELBOURNE ROAD CHARLOTTESVILLE VA 22902 900395190 501(C)(3) 25000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS BOUNTIFUL CITIES 50 S FRENCH BROAD AVE ASHEVILLE NC 28801 050587434 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS COLUMBUS BOTANICAL GARDEN 3603 WEEMS RD COLUMBUS GA 31909 582497596 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS COMMUNITY FOOD FOREST COLLECTIVE 423 BROWNING COURT TAKOMA PARK MD 20912 990920195 501(C)(3) 15000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS EDGEWOOD COMMUNITY FARM 2304 2ND ST NE WASHINGTON DC 20002 884107460 501(C)(3) 15000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS FAIR AMOUNT FOOD FOREST 310 HIGH STREET PHILADELPHIA PA 19144 851976110 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS FILOLI 86 CANADA ROAD WOODSIDE CA 94062 952996648 501(C)(3) 19800 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS FINCA LA FLORECITA AT LAGUARDIA COMMUNITY COLLEGE 31-10 THOMSON AVE LONG ISLAND CITY NY 11101 113623769 501(C)(3) 19800 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS FOOD STRONG 1901 TRAIN AVENUE CLEVELAND OH 44113 831580187 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS GROWING HOPE GARDENS 21145 COLINA DRIVE TOPANGA CA 90290 834524045 501(C)(3) 18900 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS KILLEEN CREATORS 701 NORTH 10TH STREET KILLEEN TX 76541 861477067 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS LEGACY HERITAGE 3114 CABOT STREET MONTGOMERY AL 36110 861703052 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS LOOKOUT MOUNTAIN CONSERVANCY 3085 BROAD STREET CHATTANOOGA TN 37408 621460535 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS MINNETRISTA MUSEUM & GARDENS 1200 NORTH MINNETRISTA PARKWAY MUNCIE IN 47303 351628916 501(C)(3) 13200 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS NORTH CAROLINA BOTANICAL GARDEN FOUNDATION INC UNC CB3375 CHAPEL HILL NC 27599 566076622 501(C)(3) 13900 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS PINE HOLLOW ARBORETUM 34 PINE HOLLOW ROAD SLINGERLANDS NY 12159 261815321 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS QUAD CITY BOTANICAL CENTER 2525 4TH AVENUE ROCK ISLAND IL 61201 363496637 501(C)(3) 6300 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS TIGERMOUNTAIN FOUNDATION 3146 E WIER AVE STE 31 PHOENIX AZ 85040 270806147 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS UNT COMMUNITY GARDEN 1112 DALLAS DRIVE STE 4000 DENTON TX 76205 756002149 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS URBAN GREENWORKS INC 54 NE 99TH STREET MIAMI SHORES FL 33138 273974009 501(C)(3) 19900 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS URBAN HARVEST INC 1911 WEST 34TH STREET HOUSTON TX 77018 760501430 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS VIZCAYA MUSEUM AND GARDENS TRUST INC 3251 SOUTH MIAMI AVENUE MIAMI FL 33129 471711491 501(C)(3) 20000 0 SUPPORT URBAN AGRICULTURE, COMMUNITY GARDENING, AND OTHER FOOD GROWING PROGRAMS 32 SCHOLARSHIPS AWARDED TO INDIVIDUALS TO ATTEND PROFESSIONAL DEVELOPMENT EVENTS 17 21750 27500 FMV ALONG WITH THE SCHOLARSHIP STIPENDS TO VARIOUS EVENTS, APGA GAVE COMPLIMENTARY REGISTRATION TO RECIPIENTS, TOTALING $27,500 FOR VARIOUS EVENTS PART I, LINE 2: ORGANIZATIONS: AWARDEES CONDUCT PROGRESS MEETINGS AND SUBMIT FINAL REPORTS AND BUDGETS AT THE END OF EACH GRANT PERIOD. X X X X X 0 0 0 0 0 0 0 0 0 MICHELLE PROVAZNIK CHIEF EXECUTIVE OFFICER 236789 0 0 0 0 0 30875 0 15192 0 282856 0 0 0 FORM 990, PART III, LINE 4A GRANT PROGRAMS: PLANT COLLECTIONS NETWORK (FORMERLY THE NAPCC) - COORDINATES A CONTINENT WIDE APPROACH TO PLANT GERMPLASM PRESERVATION, AND PROMOTES EXCELLENCE IN PLANT COLLECTIONS MANAGEMENT. NATIONALLY ACCREDITED PLANT COLLECTIONS MAY SERVE AS REFERENCES FOR PLANT IDENTIFICATION AND CULTIVAR REGISTRATION, COLLECTION HOLDERS MAKE GERMPLASM AVAILABLE FOR TAXONOMIC STUDIES, EVALUATION, BREEDING, AND OTHER RESEARCH. PLANT PROTECTION PROGRAM - ENCOMPASSES A VARIETY OF ACTIVITIES AND GARDENS ACROSS NORTH AMERICA) OFFERS SCOUTING RESOURCES, DIAGNOSTIC SUPPORT, AND EDUCATIONAL MATERIALS TO HELP PUBLIC GARDENS STOP SERIOUS PESTS AND DISEASES BY WORKING ON THE FRONT LINES OF EARLY DETECTION AND ENGAGING COMMUNITY MEMBERS AS CITIZEN SCIENTISTS, AND THE PLANT HEROES YOUTH PROGRAM PROVIDES INNOVATIVE WAYS TO EDUCATE YOUNG LEARNERS ABOUT THE IMPORTANCE OF PLANTS AND ENGAGE THEM IN PROTECTING FOREST HEALTH. RESOURCES THAT ENGAGE PUBLIC GARDENS IN FOREST HEALTH PROTECTION AND PLANT CONSERVATION. THE SENTINEL PLANT NETWORK (WITH OVER 220 MEMBER GARDENS ACROSS NORTH AMERICA) OFFERS SCOUTING RESOURCES, DIAGNOSTIC SUPPORT, AND EDUCATIONAL MATERIALS TO HELP PUBLIC GARDENS STOP SERIOUS PESTS AND DISEASES BY WORKING ON THE FRONT LINES OF EARLY DETECTION AND ENGAGING COMMUNITY MEMBERS AS CITIZEN SCIENTISTS, AND THE PLANT HEROES YOUTH PROGRAM PROVIDES INNOVATIVE WAYS TO EDUCATE YOUNG LEARNERS ABOUT THE IMPORTANCE OF PLANTS AND ENGAGE THEM IN PROTECTING FOREST HEALTH. THE ASSOCIATION'S DISASTER READINESS INITIATIVE WORKS TO ESTABLISH PUBLIC GARDENS AS CORNERSTONES OF RESILIENT, HEALTHY COMMUNITIES. THE INITIATIVE BUILDS CAPACITY AND ENHANCES THE ABILITY TO EXTOL HOW PUBLIC GARDENS CAN PROVIDE SOLUTIONS TO LOCAL AND GLOBAL CHALLENGES. AMERICAN PUBLIC GARDENS ASSOCIATION IS PARTNERING WITH THE UNITED STATES FOREST SERVICE'S FOREST HEALTH PROTECTION TO ESTABLISH LIVING GENE BANKS OF US AT-RISK TREE SPECIES, BY COLLECTING SEED FROM ACROSS ITS NATIVE RANGE TO CAPTURE BROAD GENETIC DIVERSITY THEN DISTRIBUTING PROPAGULES TO PUBLIC GARDENS FOR SAFEGUARDING IN EX SITU COLLECTIONS. EFFORTS FOCUS ON TAXA NATIVE TO US FORESTS WHICH CANNOT BE CONSERVED THROUGH TRADITIONAL SEEDBANKING METHODS. THE CURRENT PARTNERSHIP BEGAN IN 2015, AND ANNUALLY AWARDS MATCHING FUNDS ON A COMPETITIVE BASIS TO ASSOCIATION MEMBERS TO SUPPORT SCOUTING AND COLLECTING TRIPS, PROPAGATION, AND DISTRIBUTION OF PROPAGULES. IN 2020, THE U.S. BOTANIC GARDEN AND THE ASSOCIATION INITIATED THE URBAN AGRICULTURE RESILIENCE PROGRAM. SINCE ITS INCEPTION, THE PROGRAM HAS PROVIDED FINANCIAL AWARDS TO 80 URBAN AGRICULTURE PROJECTS NATIONWIDE, PROMOTING PUBLIC GARDEN PARTICIPATION IN COLLABORATIONS THAT COMBINE FOOD GROWING AND EDUCATION WHILE ADDRESSING FOOD SECURITY CHALLENGES FACING COMMUNITIES. FORM 990, PART VI, SECTION A, LINE 3 COLUMBUS ASSOCIATION FOR THE PERFORMING ARTS PERFORMS ACCOUNTING AND IT SERVICES WITH THE OVERSIGHT OF APGA STAFF. CAPA WAS PAID $143,033 FOR THE PERIOD 1/1/2025-12/31/2025. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION HAS INSTITUTIONAL AND INDIVIDUAL MEMBERS FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT OFFICERS OF THE ORGANIZATION FORM 990, PART VI, SECTION A, LINE 7B MEMBERS APPROVE ALL CHANGES TO BYLAWS FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS RECEIVES THE FORM 990 VIA EMAIL AND VOTES TO APPROVE ELECTRONICALLY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY OUTLINES PROCECEDURES FOR INDIVIDUALS TO FOLLOW FOR POTENTIAL AND ACTUAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A BOARD REVIEWS EXECUTIVE DIRECTOR'S PERFORMANCE ANNUALLY AND USES DATA OF COMPARABLE ORGANIZATIONS TO DETERMINE SALARY. FORM 990, PART VI, SECTION C, LINE 18 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.