2026-06-10T13:25:36-05:00 2025-12-31 042513210 GERALD T REILLY & COMPANY 424 ADAMS STREET MILTON MA 02186 990 2025-01-01 043490614 LAWYERS FOR CIVIL RIGHTS INC LAWY 6179880624 61 BATTERYMARCH STREET 5TH FLOOR BOSTON MA 02110 IVAN ESPINOZA-MADRIGAL EXECUTIVE DIRECTOR 6179880624 2026-06-09 1 SEAN MCNEIL CPA P01731264 6176968900 2026-06-09 2025 2025-03-06 01:10:19Z IVAN ESPINOZA-MADRIGAL 61 BATTERYMARCH STREET 5TH FLOOR BOSTON MA 02110 3570464 0 X WWW.LAWYERSFORCIVILRIGHTS.ORG X 1999 MA LAWYERS FOR CIVIL RIGHTS, INC. (THE ORGANIZATION") IS A NONPROFIT, NONPARTISAN LEGAL ORGANIZATION THAT FOSTERS EQUAL OPPORTUNITY AND FIGHTS DISCRIMINATION ON BEHALF OF LOW-INCOME PEOPLE. THE ORGANIZATION ENGAGES IN CREATIVE AND COURAGEOUS LEGAL ACTION, EDUCATION, AND ADVOCACY IN COLLABORATION WITH LAW FIRMS AND COMMUNITY PARTNERS. 48 48 14 244 0 0 4390877 3234272 265800 75378 184258 186512 26922 -2019 4867857 3494143 0 0 0 0 2471476 2651174 0 0 101350 703789 758884 3175265 3410058 1692592 84085 6563292 6646131 546428 545182 6016864 6100949 X LAWYERS FOR CIVIL RIGHTS, INC. (THE ORGANIZATION") IS A NONPROFIT, NONPARTISAN LEGAL ORGANIZATION THAT FOSTERS EQUAL OPPORTUNITY, PROMOTES ECONOMIC JUSTICE AND FIGHTS DISCRIMINATION ON BEHALF OF LOW-INCOME PEOPLE. THE ORGANIZATION ENGAGES IN CREATIVE AND COURAGEOUS LEGAL ACTION, EDUCATION, AND ADVOCACY IN COLLABORATION WITH LAW FIRMS AND COMMUNITY PARTNERS. 0 0 410050 LCR | BIZGROW PROVIDES FREE LEGAL ASSISTANCE, BUSINESS SUPPORT, AND TECHNICAL ASSISTANCE TO LOW-INCOME BUSINESS OWNERS ENSURING THEY ENCOUNTER FEWER OBSTACLES AND MORE OPPORTUNITIES.OUR PROGRAMS INCLUDE FREE LEGAL REPRESENTATION, TECHNICAL ASSISTANCE, AND WORKSHOPS FOR SMALL BUSINESS OWNERS ON SUBJECTS SUCH AS ENTITY FORMATION, CONTRACTS, TAXES, LEASES, AND INTELLECTUAL PROPERTY.PROGRAMMATIC HIGHLIGHTS: BIZGROW CONFERENCE: THE BIZGROW CONFERENCE IS OUR FLAGSHIP ANNUAL EVENT. THIS FREE, ONE-DAY EXPERIENCE PROVIDES ENTREPRENEURS AND SMALL BUSINESS OWNERS WITH WORKSHOPS AND LEGAL CONSULTATIONS WITH ATTORNEYS WHO SPECIALIZE IN BUSINESS ISSUES.FOODBIZ 101: THIS ACCELERATOR HELPS ASPIRING FOOD ENTREPRENEURS TURN THEIR VISION INTO REALITY. EACH SESSION IS TAUGHT BY AN INDUSTRY EXPERT AND COVERS A DIFFERENT TOPIC, SUCH AS PERMITTING, BUSINESS PLANNING, AND MARKETING, AS WELL AS FOOD-SPECIFIC SUBJECTS, INCLUDING RECIPE SCALING AND LABELING. AT THE CONCLUSION OF THE SERIES, PARTICIPANTS PRESENT THEIR BUSINESS PITCHES TO A PANEL OF EXPERTS AND GRADUATE READY TO LIVE OUT THEIR DREAMS AS NEW BUSINESS OWNERS. BIZGROW LAUNCH SERIES: THIS SEMINAR SERIES PROVIDES A COMPREHENSIVE OVERVIEW OF HOW TO START AND RUN A SUCCESSFUL BUSINESS OF YOUR OWN FROM WRITING A BUSINESS PLAN AND MANAGING LEGAL ISSUES TO SPEAKING PUBLICLY, COMFORTABLY, AND CONFIDENTLY ABOUT YOUR BUSINESS. LEGAL CLINICS: BIZGROW LEGAL CLINICS PROVIDE BUSINESS OWNERS WITH FREE, ONE-ON-ONE CONSULTATIONS WITH LEADING ATTORNEYS FROM MAJOR LAW FIRMS. DURING THESE CLINICS, BUSINESS OWNERS CAN ASK SPECIFIC QUESTIONS ABOUT THEIR BUSINESS AND RECEIVE THE GUIDANCE THEY NEED TO SUCCEED. 1270480 75378 CASE V. PARAKEET COMMUNITIES (WORCESTER SUPERIOR COURT) CLASS ACTION LAWSUIT FILED ON BEHALF OF MOBILE HOME PARK RESIDENTS, CHALLENGING UNFAIR AND DECEPTIVE PRACTICES USED BY MOBILE HOME PARK OWNER. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.OWENS V. EDGAR P. BENJAMIN HEALTHCARE CENTER (SUFFOLK SUPERIOR COURT) LAWSUIT FILED ON BEHALF OF FAMILY MEMBERS OF RESIDENTS OF NURSING HOME, SUCCESSFULLY SEEKING RECEIVERSHIP OF FACILITY. ATTORNEYS' FEES RECEIVED FROM RECEIVER IN 2025.HRI V. CHARLESGATE REALTY ET AL. (SUFFOLK SUPERIOR COURT) SOURCE-OF-INCOME HOUSING LAWSUIT AGAINST NUMEROUS BOSTON-AREA LANDLORDS AND BROKERS. MATTER CONCLUDED IN 2024; NO ATTORNEYS' FEES RECEIVED.NEWSOM V. GADLES (MCAD) REPRESENT DISABLED VETERAN RETALIATED AGAINST BY CONDO DEVELOPER. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.GUERRERO V. U.S. FEDERAL TORT CLAIMS ACT CLAIM FILED ON BEHALF OF FAMILY UNLAWFULLY STOPPED ON WAY TO CHURCH ON MOTHERS DAY. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.PINEDA V. U.S. FEDERAL TORT CLAIMS ACT CLAIM FILED ON BEHALF OF DETAINED LAWFUL RESIDENT. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.RAMIREZ SANAN V. U.S. FEDERAL TORT CLAIMS ACT CLAIM FILED ON BEHALF OF FAMILY. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.CHRISPIN V. COX (SUFFOLK SUPERIOR COURT) LAWSUIT ON BEHALF OF DECORATED BOSTON POLICE OFFICER WHO WAS UNLAWFULLY DEMOTED. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE. LOPEZ V. SOUTHWICK-TOLLAND-GRANVILLE REGIONAL SCHOOL DIST (HAMPDEN COUNTY SUPERIOR COURT) LAWSUIT FILED ON BEHALF OF EIGHTH-GRADE STUDENT AGAINST DISTRICT THAT FAILED TO PREVENT A HOSTILE SCHOOL ENVIRONMENT. CASE SETTLED IN 2025, INCLUDING ATTORNEYS' FEES THAT WERE RECEIVED IN 2025. DOE ET AL. V. U.S. (FEDERAL COURT) CASE FILED CHALLENGING FEDERAL ORDER. FAVORABLE RULINGS IN DISTRICT COURT AND APPEALS COURT. ATTORNEYS' FEES NOT ANTICIPATED.LAWYERS FOR CIVIL RIGHTS V. MA INTERSCHOLASTIC ATHLETIC ASSOC. (NORFOLK SUPERIOR COURT) PUBLIC RECORDS CASE FILED SEEKING DOCUMENTS CONCERNING MIAA'S POLICIES AND PROCEDURES TO RESPOND TO BULLYING AT SCHOOL SPORTING EVENTS. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.EDWARDS V. FRAMINGHAM PUBLIC SCHOOLS (MCAD) REPRESENT FORMER COMPLIANCE MANAGER OF PUBLIC SCHOOL DISTRICT, WHO WAS DEMOTED AND FIRED. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.CARBAJAL V. J. DERENZO CO. (MCAD) REPRESENT CONSTRUCTION WORKER WHO ENDURED A HOSTILE WORK ENVIRONMENT. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.ESCALANTE V. CHARTER FOODS NORTH LLC REPRESENTED WORKER WHO WAS UNLAWFULLY DENIED EMPLOYMENT AT A FAST-FOOD RESTAURANT. MATTER SETTLED IN 2025 FOR DAMAGES AND ATTORNEYS' FEES, WHICH WERE RECEIVED IN 2025.ADAMS V. TOWN OF MARBLEHEAD (SUFFOLK SUPERIOR COURT) LAWSUIT FILED ON BEHALF OF NINE-YEAR-OLD BOY WITH ASTHMA WHO WAS IMPROPERLY RESTRAINED BY SCHOOL OFFICIALS ON MULTIPLE OCCASIONS. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.CITY OF CHELSEA ET AL. V. U.S. (FEDERAL COURT) CASE FILED TO PRESERVE ABILITY OF CITIES TO SET LOCAL POLICE POLICIES AND PRIORITIES. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.HAU ET AL. V. U.S. (FEDERAL COURT) CASE FILED TO PRESERVE TEMPORARY STATUS. ATTORNEYS' FEES NOT ANTICIPATED.KAPUR V. BOSTON PUBLIC SCHOOLS (SUFFOLK SUPERIOR COURT) WHISTLEBLOWER RETALIATION LAWSUIT FILED ON BEHALF OF EDUCATOR FORCED OUT OF BOSTON PUBLIC SCHOOLS. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.LAWYERS FOR CIVIL RIGHTS V. TOWN OF SAUGUS (ESSEX SUPERIOR COURT) PUBLIC RECORDS LAWSUIT FILED AGAINST TOWN SEEKING INFORMATION ABOUT OVERLY RESTRICTIVE STUDENT RESIDENCY POLICY. MATTER SETTLED IN 2025. ATTORNEYS' FEES ARE AVAILABLE.ALIANZA ET AL. V. VERTOL. (FEDERAL COURT) CLASS ACTION LAWSUIT FILED SEPTEMBER 2022 ON BEHALF OF FRAUDULENTLY INDUCED TO TRAVEL TO MARTHA'S VINEYARD BY PLANE. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.FIRRP V. U.S. (FEDERAL COURT) FOIA CASE FILED MARCH 2023. MATTER CONCLUDED IN 2025; NO ATTORNEYS' FEES RECEIVED.DABNEY V. MILLBURY MEMORIAL JUNIOR/SENIOR HIGH SCHOOL (US DEP'T OF EDUCATION, THEN MA ATTORNEY GENERAL) COMPLAINT ON BEHALF OF TWO SISTERS SUBJECTED TO BULLYING, WHICH THE SCHOOLS FAILED TO MEANINGFULLY ADDRESS. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.MC HENRY V. PUBLIC SCHOOLS OF BROOKLINE (US DEP'T OF EDUCATION, THEN MA ATTORNEY GENERAL)COMPLAINT ON BEHALF OF EIGHTH-GRADER SUBJECTED TO BULLYING, WHICH THE SCHOOL DISTRICT FAILED TO MEANINGFULLY ADDRESS. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.PALACIOS V. MELROSE INDEPENDENT SCHOOL DISTRICT (US DEP'T OF EDUCATION, THEN MA ATTORNEY GENERAL) -- COMPLAINT ON BEHALF OF SEVENTH-GRADER SUBJECTED TO BULLYING THAT THE SCHOOL DISTRICT FAILED TO MEANINGFULLY ADDRESS. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.LEWIS V. MELROSE PUBLIC SCHOOLS (US DEP'T OF EDUCATION, THEN MA ATTORNEY GENERAL) CIVIL RIGHTS COMPLAINT ON BEHALF OF FIFTH-GRADER SUBJECTED TO BULLYING, WHICH THE SCHOOL DISTRICT FAILED TO MEANINGFULLY ADDRESS. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLETRAILBLAZHERS V. BOSTON ATHLETIC ASSOCIATION ET AL. (FEDERAL COURT) LAWSUIT FILED CHALLENGING HARASSMENT BY THE BOSTON ATHLETIC ASSOCIATION AND NEWTON POLICE OF CHEER GROUP AT THE BOSTON MARATHON. IF WE PREVAIL, ATTORNEYS' FEES ARE AVAILABLE.LAWYERS FOR CIVIL RIGHTS V. U.S (FEDERAL COURT) FOIA LAWSUIT SEEKING DOCUMENTS. MATTER CONCLUDED IN 2025; NO ATTORNEYS' FEES RECEIVED. 1100056 LAWYERS FOR CIVIL RIGHTS, INC. (THE ORGANIZATION") IS A NONPROFIT, NONPARTISAN LEGAL ORGANIZATION THAT FOSTERS EQUAL OPPORTUNITY AND FIGHTS DISCRIMINATION ON BEHALF OF LOW-INCOME PEOPLE. THE ORGANIZATION ENGAGES IN CREATIVE AND COURAGEOUS LEGAL ACTION, EDUCATION, AND ADVOCACY IN COLLABORATION WITH LAW FIRMS AND COMMUNITY PARTNERS. 2780586 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 48 48 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 MA X X IVAN ESPINOZA-MADRIGAL 6179880624 61 BATTERYMARCH STREET 5TH FLOOR BOSTON MA 02110 JOSHUA FOX ESQ DIRECTOR 1.00 X 0 0 0 LINDA M DAVIDSON ESQ DIRECTOR 1.00 X 0 0 0 WAYNE F DENNISON ESQ DIRECTOR 1.00 X 0 0 0 ANA M FRANCISCO ESQ DIRECTOR 1.00 X 0 0 0 INEZ H FRIEDMAN-BOYCE ESQ CO-CHAIR 3.00 X X 0 0 0 DANIEL MARX ESQ DIRECTOR 1.00 X 0 0 0 DAVID S GODKIN ESQ DIRECTOR 2.00 X 0 0 0 ANITA F HILL ESQ DIRECTOR 1.00 X 0 0 0 WILLIAM A HORNE ESQ DIRECTOR 2.00 X 0 0 0 DONNA M BREWER ESQ DIRECTOR 1.00 X 0 0 0 ANGELA GOMES ESQ DIRECTOR 1.00 X 0 0 0 MONICA SHAH ESQ DIRECTOR 2.00 X 0 0 0 JOHN LOZADA ESQ DIRECTOR 1.00 X 0 0 0 STEVE CHURCHILL ESQ DIRECTOR 1.00 X 0 0 0 NEIL V MCKITTRICK ESQ DIRECTOR 1.00 X 0 0 0 JAMES L MESSENGER ESQ DIRECTOR 1.00 X 0 0 0 JODY L NEWMAN ESQ DIRECTOR 2.00 X 0 0 0 KENNETH S LEONETTI ESQ DIRECTOR 1.00 X 0 0 0 LISA J PIROZZOLO ESQ DIRECTOR 2.00 X 0 0 0 NEIL AUSTIN ESQ DIRECTOR 2.00 X 0 0 0 VINITA FERRERA ESQ DIRECTOR 2.00 X 0 0 0 ROBERT H SMITH ESQ DIRECTOR 1.00 X 0 0 0 ALEXA H O'KEEFE ESQ DIRECTOR 1.00 X 0 0 0 COLIN G VAN DYKE ESQ CO-CHAIR 3.00 X X 0 0 0 ERIC J MARANDETT ESQ DIRECTOR 2.00 X 0 0 0 MATTHEW R LYNCH ESQ DIRECTOR 2.00 X 0 0 0 ANNA E DODSON ESQ DIRECTOR 1.00 X 0 0 0 ROBYN S MAGUIRE ESQ DIRECTOR 2.00 X 0 0 0 MELISSA C ALLISON ESQ DIRECTOR 1.00 X 0 0 0 NIKOLAS BOWIE ESQ DIRECTOR 1.00 X 0 0 0 JEFFREY N CATALANO ESQ DIRECTOR 1.00 X 0 0 0 TRACY WEST ESQ DIRECTOR 1.00 X 0 0 0 STEVEN M AYR ESQ DIRECTOR 1.00 X 0 0 0 CHRISTOPHER CLARK ESQ DIRECTOR 1.00 X 0 0 0 STEPHEN HALL ESQ DIRECTOR 1.00 X 0 0 0 MATHILDA MCGEE-TUBB ESQ DIRECTOR 1.00 X 0 0 0 JENNIFER RIKOSKI WHITNEY ESQ DIRECTOR 2.00 X 0 0 0 DAVID ZIMMER ESQ DIRECTOR 1.00 X 0 0 0 KASE JUBBOORI ESQ DIRECTOR 2.00 X 0 0 0 REBECCA M LECAROZ ESQ DIRECTOR 1.00 X 0 0 0 MICAH W MILLER ESQ DIRECTOR 1.00 X 0 0 0 EMILY E TAYLOR ESQ DIRECTOR 1.00 X 0 0 0 CARLA REEVES ESQ DIRECTOR 1.00 X 0 0 0 JACQUELINE HABERFELD ESQ DIRECTOR 1.00 X 0 0 0 NIGEL TAMTON ESQ DIRECTOR 1.00 X 0 0 0 MATTHEW MCGINNIS ESQ DIRECTOR 1.00 X 0 0 0 LORETTA R RICHARD ESQ DIRECTOR 1.00 X X 0 0 0 DAMIAN TURCO ESQ DIRECTOR 1.00 X 0 0 0 IVAN ESPINOZA ESQ EXECUTIVE DIRECTOR 60.00 X 448233 0 30986 OREN SELLSTROM ESQ LITIGATION DIRECTOR 55.00 X 312294 0 34185 SOPHIA HALL ESQ ATTORNEY 50.00 X 233262 0 24052 PRIYA LANE ESQ ATTORNEY 50.00 X 201394 0 22976 KATHERINE MULKERN DEVELOPMENT DIRECTOR 50.00 X 190703 0 31144 1385886 0 143343 5 0 1 0 0 268948 2965324 3234272 ATTORNEY FEE AWARDS 541100 75378 75378 75378 186512 186512 74302 268948 76321 -2019 -2019 3494143 75378 0 184493 479219 287531 95844 95844 1791600 1791600 97965 97965 144820 144820 137570 126558 5506 5506 84701 84701 228728 228728 23377 16364 7013 17144 12001 5143 26269 18389 7880 115470 80829 34641 127659 102127 25532 37612 30090 7522 5833 4084 1749 4836 3385 1451 MISCELLANEOUS 37640 30113 7527 DUES AND SUBSCRIPTIONS 24639 17247 7392 PRINTING & POSTAGE 15486 10840 4646 EQUIPMENT RENTAL & MAIN 5519 3863 1656 3971 2780 1191 3410058 2780586 528122 101350 668897 223674 5186877 5723403 512834 588840 30784 34960 71154 66483 10505 4671 153395 70583 6563292 6646131 23276 65985 375000 418750 148152 60447 546428 545182 X 5160716 5482502 856148 618447 6016864 6100949 6563292 6646131 84085 0 X X 0 1 X 1 0 X 2073324 3045338 2548373 4522004 3308574 15497613 2073324 3045338 2548373 4522004 3308574 15497613 4932664 10564949 1041 3690 105939 184258 186512 481440 15979053 1450419 0.66120 0.69230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16447 16447 2780586 2797033 289852 72463 0 0 242310 274291 284402 289852 1090855 1636283 3153 3850 5991 16447 29441 60578 68573 71101 72463 272715 409073 71154 66483 4671 4671 LEASE LIABILITY 60447 60447 3494143 0 3494143 0 3494143 3410058 0 3410058 0 3410058 ANNUAL BENEFIT FUNDRAISER 343250 268948 74302 76321 343250 268948 74302 76321 76321 -2019 X X X X 0 0 0 0 0 0 0 0 0 IVAN ESPINOZA ESQ EXECUTIVE DIRECTOR 393233 0 55000 0 0 0 13820 0 17166 0 479219 0 0 0 OREN SELLSTROM ESQ LITIGATION DIRECTOR 267294 0 45000 0 0 0 9724 0 24461 0 346479 0 0 0 SOPHIA HALL ESQ ATTORNEY 203262 0 30000 0 0 0 8174 0 15878 0 257314 0 0 0 PRIYA LANE ESQ ATTORNEY 176394 0 25000 0 0 0 7098 0 15878 0 224370 0 0 0 KATHERINE MULKERN DEVELOPMENT DIRECTOR 165703 0 25000 0 0 0 6683 0 24461 0 221847 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD TREASURER AND EXECUTIVE COMMITTEE REVIEWS THE TAX RETURN AND FINANCIAL STATEMENTS ON BEHALF OF THE EXECUTIVE COMMMITTEE OF THE BOARD OF DIRECTORS BEFORE THE FINANCIAL STATEMENTS ARE ISSUED AND THE TAX RETURN IS FILED. THE EXECUTIVE COMMITTEE IS THEN PROVIDED WITH COPIES OF BOTH THE ANNUAL TAX RETURNS AND AUDITED FINANCIAL STATEMENTS. THE BOARD OF DIRECTORS IS SUBSEQUENTLY NOTIFIED REGARDING THE COMPLETION AND RESULTS OF THE ANNUAL AUDIT; AND THE ANNUAL TAX RETURN FILINGS AND AUDITED FINANCIAL STATEMENTS ARE SHARED WITH THE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING ALL BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT. REMINDERS ARE PROVIDED ANNUALLY AT A REGULARLY SCHEDULED BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS IVAN ESPINOZA-MADRIGAL'S PERFORMANCE ANNUALLY. COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BASED ON AN ANALYSIS OF MARKET TRENDS, INDUSTRY-BASED COMPENSATION BENCHMARKS, INDEPENDENT MARKET RESEARCH, AND A FORMAL WRITTEN EVALUATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AND ON THE GUIDESTAR.ORG WEBSITE. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT OF THE AUDIT AND INDEPENDENT ACCOUNT HAS NOT CHANGED FROM THE PRIOR YEAR