2023-11-09T12:29:05-06:00 2023-06-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-07-01 273063631 ALLIANCE FOR ACADEMIC INTERNAL MEDICINE ALLI 7033414540 330 JOHN CARLYLE STREET 610 ALEXANDRIA VA 22314 BERGITTA E SMITH DEPUTY CHIEF EXECUTIVE OFFICER/EVP 7033414540 2023-11-09 1 BERGITTA SMITH 999009999 1 ERIN CRANMER P01712644 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BERGITTA E SMITH 330 JOHN CARLYLE STREET 610 ALEXANDRIA VA 22314 8277710 0 X WWW.IM.ORG X 2010 DE THE ALLIANCE FOR ACADEMIC INTERNAL MEDICINE (AAIM) PROMOTES THE ADVANCEMENT AND PROFESSIONAL DEVELOPMENT OF ITS MEMBERS WHO PREPARE THE NEXTGENERATION OF INTERNAL MEDICINE PHYSICIANS AND LEADERS THROUGHEDUCATION, RESEARCH, ENGAGEMENT, AND COLLABORATION. 18 18 30 30 111809 68846 0 0 5908555 7297913 286981 211439 721834 683614 6917370 8192966 100000 106250 0 0 3642293 3934895 0 0 0 3383179 4031860 7125472 8073005 -208102 119961 13744999 14457238 2535559 2463488 11209440 11993750 THE ALLIANCE FOR ACADEMIC INTERNAL MEDICINE (AAIM) PROMOTES THEADVANCEMENT AND PROFESSIONAL DEVELOPMENT OF ITS MEMBERS WHO PREPARETHE NEXT GENERATION OF INTERNAL MEDICINE PHYSICIANS AND LEADERSTHROUGH EDUCATION, RESEARCH, ENGAGEMENT, AND COLLABORATION. 0 0 3172178 3804896 AAIM PROVIDES CONFERENCE AND MEETINGS WITH PROGRAMMATIC OFFERINGS AND TOOLS AIMED TO ENHANCE THE ABILITY OF INDIVIDUALS WHO TRAIN THE NEXT GENERATION OF PHYSICIANS. 1404419 718800 THE ALLIANCE DEVELOPS POSITION STATEMENTS, GUIDELINES, WHITE PAPERS,CURRICULAR RESOURCES, AND "BEST PRACTICE" RECOMMENDATIONS FOR FACULTYAND STAFF IN UNDERGRADUATE MEDICAL EDUCATION AND GRADUATE MEDICALEDUCATION. ALLIANCE MEMBER ORGANIZATIONS CONDUCT ANNUAL SURVEYS TOPROVIDE INSIGHT, RECOMMEND POLICY, AND SET BENCHMARKS FOR DEPARTMENTS OF INTERNAL MEDICINE IN INSTITUTIONS ACROSS THE COUNTRY. 136353 106250 20000 THE AAIM INNOVATION GRANTS PROGRAM, IN COLLABORATION WITH AMERICAN BOARD OF INTERNAL MEDICINE (ABIM), THE ABIM FOUNDATION, THE AMERICAN COLLEGE OF PHYSICIANS (ACP) AND THE JOSIAH MACY JR. FOUNDATION, JOINED TO FORM THE BUILDING TRUST THROUGH DIVERSITY, HEALTH CARE EQUITY, & INCLUSION IN INTERNAL MEDICINE GRANT PROGRAM. THIS PROGRAM SEEKS TO INCORPORATE DIVERSITY, HEALTH CARE EQUITY, AND INCLUSION IN INTERNAL MEDICINE TRAINING TO INCREASE INTERPROFESSIONAL EFFORTS AND BUILD A MORE TRUSTWORTHY HEALTH SYSTEM. 2651733 2651733 4712950 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 0 0 0 1 19 0 1 30 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X BERGITTA E SMITH 7033414540 330 JOHN CARLYLE ST STE 610 ALEXANDRIA VA 22314 SHOBHINA G CHHEDA MD MPH CHAIR 2.00 X X 0 0 0 PATRICIA VASSALLO MD FACC FASE VICE CHAIR 2.00 X X 0 0 0 ALLEN MEAD SECRETARY-TREASURER 2.00 X X 0 0 0 E DALE ABEL MD PHD DIRECTOR 2.00 X 0 0 0 REENI A ABRAHAM MD DIRECTOR 2.00 X 0 0 0 ALPESH N AMIN MD MBA MACP DIRECTOR 2.00 X 0 0 0 STEVE R BARCZI MD DIRECTOR 2.00 X 0 0 0 JEFFREY BECKER DIRECTOR 2.00 X 0 0 0 CAROL A COTTRELL DIRECTOR 2.00 X 0 0 0 ANNE B CURTIS MD MACP FACC DIRECTOR 2.00 X 0 0 0 GRETCHEN DIEMER MD DIRECTOR 2.00 X 0 0 0 SUSAN LANE MD FACP DIRECTOR 2.00 X 0 0 0 SOLOMON LIAO MD FAAHPM DIRECTOR 2.00 X 0 0 0 VERA L LUTHER MD FACP FIDSA DIRECTOR 2.00 X 0 0 0 AMBER T PINCAVAGE MD FACP DIRECTOR 2.00 X 0 0 0 JAYA M RAJ MD FACP DIRECTOR 2.00 X 0 0 0 JANET A SABUCO MBA DIRECTOR 2.00 X 0 0 0 MARTY MUNTZ MD FACP DIRECTOR 2.00 X 0 0 0 POLLY PARSONS MD MACP FCCP ATSF PRESIDENT AND CEO, EX OFFICIO 20.00 X 69559 0 585 BERGITTA E COTRONEO FACMPE DEPUTY CHIEF EXECUTIVE OFFICE AND EVP, EX OFFICIO 44.00 X 322593 0 38992 KAREN M MAJCHER MBA SENIOR DIRECTOR OF BUSINESS OPERATIONS 41.00 X 164420 0 28283 MARGARET A BREIDA MS SENIOR DIRECTOR, EDUCATION AND RESEARCH 41.50 X 172952 0 26886 SHEILA T COSTA MA SENIOR DIRECTOR, SPECIAL PROJECTS 44.00 X 164679 0 21297 TALIA D AUSTIN MSM SENIOR DIRECTOR, MEMBER ENGAGEMENT 41.00 X 158560 0 20330 STEVEN M HUMPHREY SENIOR DIRECTOR, CONFERENCES, MEETINGS 43.50 X 143383 0 21567 NANCY DERNELLE MA DIRECTOR, HUMAN RESOURCES 40.50 X 142186 0 10973 D CRAIG BRATER MD FORMER PRESIDENT AND CEO, EX OFFICIO 16.00 X 226761 0 9514 1565093 0 178427 11 1 1 0 CMI COMMUNICATIONS 400 MILE CROSSING BLVD ROCHESTER NY 14624 MARKETING SERVICES 379860 FORJWEBCOURSE WORKS 7617 MINERAL POINT RD STE 301 MADISON WI 53717 CONSULLTING/INSTRUCTURAL DESIGN 247720 CREEKSIDE PRODUCTIONS & ELEARNING 6 NETTLECREEK ROAD FAIRPOINT NY 14450 RECORDING & PRODUCTION SERVICES 123950 FREEMAN EXPOSITIONS LLC 1600 VICEROY DRIVE SUITE 100 DALLAS TX 75235 CONFERENCES EXHIBITION SERVICES 117092 PIONEERING NETWORK SOLUCTIONS (PNS) 3141 N THOMAS STREET ARLINGTON VA 22207 IT MANAGED SERVICES 108982 6 MEETING INCOME 611710 3657372 3657372 MEMBERSHIP DUES 900099 3357229 3357229 SALES 900099 131162 42278 88884 SPONSORSHIPS 900099 81750 68150 13600 EXHIBITS 900099 70400 70400 7297913 252302 252302 578304 578304 34037 9844 74537 10207 -40500 -363 -40863 -40863 ADVERTISING 900099 9325 9325 95985 95985 105310 8192966 7195429 111809 885728 106250 106250 741079 222759 518320 2416810 971933 1444877 147772 101088 46684 399270 163561 235709 229964 90581 139383 25213 25213 70696 70696 40441 40441 446652 393271 53381 130694 95738 34956 731803 371400 360403 209356 106079 103277 248149 211412 36737 1740387 1715380 25007 25159 12747 12412 95368 53728 41640 TAXES 23130 11656 11474 FINANCIAL FEES 107905 76663 31242 RECRUITMENT 101342 39 101303 DUES AND SUBSCRIPTIONS 18255 8484 9771 17310 181 17129 8073005 4712950 3360055 0 2481123 1121545 1369886 2289265 637709 505074 553336 324194 776480 739116 60383 37364 8642562 9565560 0 614236 13744999 14457238 1031654 748576 1503905 1030981 0 683931 2535559 2463488 X 11209440 11993750 11209440 11993750 13744999 14457238 119961 664349 0 X X 0 1 X 1 0 X 449900 449900 6378429 3730877 4949375 5792031 7192779 28043491 6378429 3730877 5399275 5792031 7192779 28493391 0 0 0 28493391 700234 704872 612000 899726 830606 3747438 700234 704872 612000 899726 830606 3747438 13710 66103 102683 182496 38713 1504715 17045 85157 157477 1803107 7117376 5954174 6028320 6843017 8283545 34226432 0.83250 0.83950 0.10950 0.10710 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INCOME FROM REBATES AND REIMBURSEMENTS INSURANCE PROCEEDS 2019 31780 31780 0 744700 707336 37364 37364 OPERATING LEASE LIABILITY 683931 683931 X 8817237 664349 363 664712 8152525 40441 40441 8192966 8032927 363 363 8032564 40441 40441 8073005 PART X, LINE 2: THE ALLIANCE FOLLOWS THE STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ALLIANCE MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ALLIANCE'S TAX POSITIONS AND CONCLUDED THAT THE ALLIANCE HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 363. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 363. 1 AMERICAN BOARD OF INTERNAL MEDICINE (ABIM) 510 WALNUT STREET SUITE 1700 PHILADELPHIA PA 19106 390866228 501(C)(3) 100000 0 DIVERISTY, HEALTH CARE EQUITY, AND INCLUSION 1 0 PART I, LINE 2: AAIM INNOVATION GRANTS: FOR FY 2023, THE ALLIANCE PARTNERED WITH THE AMERICAN BOARD OF INTERNAL MEDICINE (ABIM), THE ABIM FOUNDATION, THE AMERICAN COLLEGE OF PHYSICIANS (ACP), AND THE JOSH MACY JR. FOUNDATION TO AWARD (WITHIN THE US) A TOTAL OF $400,000 (OF WHICH THE ALLIANCE CONTRIBUTED $100,000) SPLIT AMONG 24 AWARDS, TO MEDICAL SCHOOLS AND TRAINING PROGRAMS. THE AWARDS WERE FOCUSED ON SUPPORTING DIVERSITY, HEALTH CARE EQUITY, AND INCLUSION IN INTERNAL MEDICINE AND TRAINING. GRANTS WERE DISTRIBUTED AT THE $20,000 AND $10,000 LEVELS, DEPENDING ON THE SCOPE OF THE PROGRAM. GRANTS ARE USED FOR THE PROPER PURPOSES AND NOT OTHERWISE DIVERTED FROM THE INTENDED USE, THE ALLIANCE: HAS CONTRACTED WITH THE ABIM FOUNDATION TO ADMINISTER THE DISBURSEMENT OF GRANT FUNDS TO AWARDEES. THIS WOULD ALSO INCLUDE REQUESTING FINANCIAL AND NARRATIVE REPORTS FROM THE GRANTEE EVERY SIX MONTHS TO SHOW ACTUAL EXPENDITURES REPORTED AS OF THE DATE OF THE REPORT AGAINST THE APPROVED LINE-ITEM BUDGET. NARRATIVE REPORTS INCLUDE A REPORT ON THE PROGRESS ON EACH MILESTONE/TASK DESCRIBED IN THE GRANTEE'S PROPOSAL AND OVERALL PROGRESS TOWARD ACHIEVING THE INTENDED OUTPUT OR RESULTS OF THE GRANT, AS WELL AS ANY PROBLEMS OR OBSTACLES ENCOUNTERED IN THE EFFORT TO ACHIEVE THE GRANT'S PURPOSE. DISBURSES THE LARGER (I.E., $20,000) GRANTS IN TWO $10,000 INCREMENTS; ONE AT THE INITITAL AWARD TIME, AND THE SECOND AFTER SUCCESSFUL PROGRESS. X X X X X X 0 0 0 0 0 0 0 1 0 BERGITTA E COTRONEO FACMPE DEPUTY CHIEF EXECUTIVE OFFICE AND EV 295520 0 27073 0 0 0 20728 0 18264 0 361585 0 0 0 D CRAIG BRATER MD FORMER PRESIDENT AND CEO, EX OFFICIO 201322 0 25439 0 0 0 9368 0 146 0 236275 0 0 0 MARGARET A BREIDA MS SENIOR DIRECTOR, EDUCATION AND RESEA 162537 0 10415 0 0 0 11375 0 15511 0 199838 0 0 0 KAREN M MAJCHER MBA SENIOR DIRECTOR OF BUSINESS OPERATIO 154508 0 9912 0 0 0 10779 0 17504 0 192703 0 0 0 SHEILA T COSTA MA SENIOR DIRECTOR, SPECIAL PROJECTS 154688 0 9991 0 0 0 10873 0 10424 0 185976 0 0 0 TALIA D AUSTIN MSM SENIOR DIRECTOR, MEMBER ENGAGEMENT 148904 0 9656 0 0 0 10476 0 9854 0 178890 0 0 0 STEVEN M HUMPHREY SENIOR DIRECTOR, CONFERENCES, MEETIN 133727 0 9656 0 0 0 10476 0 11091 0 164950 0 0 0 NANCY DERNELLE MA DIRECTOR, HUMAN RESOURCES 134789 0 7397 0 0 0 9363 0 1610 0 153159 0 0 0 PART I, LINE 3 THE ALLIANCE'S COMPENSATION COMMITTEE RECEIVES MARKET DATA AND ANALYSIS PRIOR TO EACH BUDGET CYCLE. THE COMMITTTE RECOMMENDS A SALARY AND BENEFIT PACKAGE FOR SENIOR MANAGEMENT TO THE BOARD OF DIRECTORS. PART I, LINE 7 THE BOARD OF DIRECTORS AWARDS PERFORMANCE BONUSES TO THE PRESIDENT AND CEO AND THE DEPUTY CEO AND EVP BASED ON THE FINANCIAL PERFORMANCE OF THE ORGANIZATION AND MEETING OR EXCEEDING THEIR INDIVIDUAL PERFORMANCE GOALS. THE AMOUNT OF THE PERFORMANCE BONUS IS OUTLINED IN THE INDIVIDUAL EMPLOYMENT CONTRACTS. THE DEPUTY CEO AND EVP AWARDS BONUSES TO STAFF BASED ON THE FINANCIAL PERFORMANCE OF THE ORGANIZATION AND MEETING OR EXCEEDING INDIVIDUAL PERFORMANCE GOALS. THE BONUS AMOUNTS ARE TIERED AND BASED ON THE EMPLOYEE EMPLOYMENT LEVEL. FORM 990, PART VI, SECTION A, LINE 6 AAIM HAS 3 MEMBERSHIP CATEGORIES: FOUNDING MEMBERS, ASSOCIATE MEMBERS, AND REGULAR MEMBERS. THE FOUNDING MEMBERS OF THE ALLIANCE INCLUDE ASSOCIATION OF PROFESSORS OF MEDICINE (APM), ASSOCIATION OF PROGRAM DIRECTORS IN INTERNAL MEDICINE (APDIM), ASSOCIATION OF SUBSPECIALTY PROFESSORS D/B/A ASSOCIATION OF SPECIALTY PROFESSORS (ASP), CLERKSHIP DIRECTORS IN INTERNAL MEDICINE (CDIM), AND ADMINISTRATORS OF INTERNAL MEDICINE (AIM). ASSOCIATE MEMBERS ARE ANY ACADEMICALLY FOCUSED ORGANIZATIONS THAT ARE COMMITTED TO THE FUTURE OF ACADEMIC INTERNAL MEDICINE, RATHER THAN PARTICULAR SPECIALTIES WITHIN INTERNAL MEDICINE, WHICH HAVE BEEN APPROVED AS MEMBERS BY A UNANIMOUS VOTE OF THE BOARD OF DIRECTORS. AN ASSOCIATE MEMBER HAS NO VOTING RIGHTS OF ANY KIND AND SHALL BE ELIGIBLE TO MERGE INTO THE ALLIANCE BY A UNANIMOUS VOTE OF THE BOARD OF DIRECTORS AT WHICH TIME A COUNCIL WILL REPRESENT THE REGULAR MEMBERS OF THAT GROUP, AND THE PRESIDENT, PAST-PRESIDENT AND PRESIDENT-ELECT WILL BECOME MEMBERS OF THE BOARD OF DIRECTORS. AN ASSOCIATE MEMBER MAY ELECT TO REMAIN IN SUCH STATUS UNTIL TERMINATED. AN INDIVIDUAL OR A DEPARTMENT SHALL BE ELIGIBLE TO BECOME A REGULAR MEMBER TO THE EXTENT HIS OR HER WORK RESPONSIBILITIES OR ITS PROGRAMS FIT WITHIN THE SCOPE OF THE ACTIVITIES OF THE ALLIANCE, AS DETERMINED BY THE BOARD OF DIRECTORS IN ITS SOLE DISCRETION. ALL ELIGIBILITY CRITERIA, INCLUDING AS MAY BE MODIFIED FROM TIME TO TIME, ARE HEREBY INCORPORATED BY REFERENCE. SUCH INDIVIDUAL OR DEPARTMENT SHALL ONLY BECOME AND/OR REMAIN A MEMBER AFTER ALL DUES AS MAY BE REQUIRED TO BE PAID PURSUANT TO ARTICLE IV, SECTION 4, HAVE BEEN PAID. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT, PRESIDENT-ELECT, AND PAST PRESIDENT OF EACH FOUNDING MEMBER SERVES ON THE ORGANIZATION'S BOARD. THOSE MEMBERS ALSO ELECT A CHAIR, VICE CHAIR, AND TREASURER FROM A SLATE OF NOMINEES. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS REVIEWED BY THE SENIOR DIRECTOR OF BUSINESS OPERATIONS AND EXECUTIVE VICE PRESIDENT, AND THEN IS REVIEWED BY THE FINANCE AND AUDIT COMMITTEE BEFORE IT IS FILED. AN ELECTRONIC COPY OF THE FORM 990 IS DISTRIBUTED TO THE GOVERNING BODY FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS A CONFLICT OF INTEREST QUESTIONNAIRE IS DISTRIBUTED TO ALL AAIM BOARD AND COUNCIL MEMBERS, AAIM OFFICERS, AND KEY STAFF FOR COMPLETION. THE QUESTIONNAIRE INCLUDES QUESTIONS REGARDING OWNERSHIP OR INVESTMENT INTERESTS, COMPENSATION ARRANGEMENTS, AND SERVICE RELATIONSHIPS THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. ONCE COMPLETED, FORMS ARE SUBMITTED TO AAIM COMPLIANCE COMMITTEE FOR REVIEW. ANY POTENTIAL CONFLICTS ARE EVALUATED BY THE AAIM COMPLIANCE COMMITTEE AND A COURSE OF ACTION RECOMMENDED TO THE AAIM BOARD. DURING THE YEAR IF POTENTIAL CONFLICTS ARISE, THEY ARE TO BE PRESENTED TO THE AAIM COMPLIANCE COMMITTEE FOR CONSIDERATION. TO DATE NO SUCH CONFLICTS HAVE BEEN IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 THE ALLIANCE ENGAGED A FIRM SPECIALIZING IN HUMAN RESOURCES MATTERS AND COMPENSATION SETTING TO DEVELOP A COMPENSATION STRUCTURE COMPLETE MARKET PRICING FOR ALL POSITIONS, INCLUDING CEO AND DEPUTY CEO POSITION. THE FIRM PROVIDED AAIM WITH A STRUCTURE THAT INCLUDES THE MINIMUM, 25TH QUARTILE, MIDPOINT, 75TH QUARTILE, AND MAXIMUM FOR EACH POSITION BASED ON ITS REVIEW OF SEVERAL SALARY STUDIES. THE SALARY FOR EACH POSITION WAS COMPARED TO THE STRUCTURE. THE RESULTS WERE PRESENTED TO THE COMPENSATION COMMITTEE FOR REVIEW AND APPROVAL OF THE STRUCTURE AS WELL AS ANY MARKET BASED ADJUSTMENTS TO COMPENSATION. EACH YEAR A COMPENSATION BUDGET IS DEVELOPED BASED ON THE APPROVED COMPENSATION STRUCTURE. ANY RECOMMENDED INCREASES BASED ON PERFORMANCE OR MARKET ARE CONSIDERED BY THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION TO THE FINANCE AND AUDIT COMMITTEE TO INCLUDE OR ADJUST THE COMPENSATION AMOUNTS INCLUDED IN THE ANNUAL BUDGET APPROVED BY THE BOARD EACH JUNE. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN THE 2022 FISCAL YEAR, WITH APPROVED MARKET ADJUSTMENTS EFFECTIVE FOR FISCAL YEAR 2023. IN ADDITION, THE SERVICES OF AN EXECUTIVE SEARCH FIRM (WITT/KIEFFER) WAS ENGAGED FOR FUTURE SUCCESSION PLANNING FOR THE CEO AND DEPUTY CEO POSITIONS. AAIM WILL UNDERTAKE THE COMPENSATION REVIEW PROCESS AGAIN IN FY 2024 WITH ANY APPROVED MARKET ADJUSTMENTS TO BE EFFECTIVE FY 2025. FORM 990, PART VI, SECTION C, LINE 19 ALLIANCE FOR ACADEMIC INTERNAL MEDICINE INC MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.