2023-11-13T14:41:47-06:00 2023-06-30 330996661 DANNIBLE & MCKEE LLP 221 SOUTH WARREN ST SYRACUSE NY 13202 990 2022-07-01 150564074 UNITED WAY OF BROOME COUNTY INC UNIT 6072402000 PO BOX 550 BINGHAMTON NY 139020550 PAULA PERNA EXECUTIVE DIRECTOR 6072402000 2023-11-10 1 PAULA PERNA 999009999 1 SHANNON T FORKIN CPA P00973625 3154729127 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAULA PERNA PO BOX 550 BINGHAMTON NY 139020550 20654493 0 X WWW.UWBROOME.ORG X 1954 NY TO DRIVE CHANGE THAT WILL HAVE A POSITIVE IMPACT ON THE CRITICAL NEEDS OF OUR COMMUNITY BY STRATEGICALLY LEVERAGING THE COLLECTIVE RESOURCES OF COMMUNITY PARTNERS. 16 16 25 1044 0 0 2071806 3211182 0 0 2280654 1177853 16720 14430 4369180 4403465 2350556 2112005 0 0 1147771 1096906 0 0 363438 637554 663293 4135881 3872204 233299 531261 32215352 34854486 287839 681970 31927513 34172516 X TO DRIVE CHANGE THAT WILL HAVE A POSITIVE IMPACT ON THE CRITICAL NEEDS OF THE BROOME COUNTY COMMUNITY BY STRATEGICALLY LEVERAGING THE COLLECTIVE RESOURCES OF COMMUNITY PARTNERS. THE ORGANIZATION ASSESSES COMMUNITY NEEDS, SOLICITS PUBLIC CONTRIBUTIONS, AND ALLOCATES THESE FUNDS TO PROGRAMS OF PARTNER AGENCIES THAT MEET IDENTIFIED NEEDS. 0 0 2467165 2112005 COMMUNITY IMPACT AND INITIATIVES PROGRAMS REFERS TO EFFORTS WORKING WITH COMMUNITY RESIDENTS, ORGANIZATIONS, LEADERS, AND OTHER STAKEHOLDERS TO FURTHER THE UNITED WAY OF BROOME COUNTY, INC.'S MISSION AND INCREASE ITS INVESTMENT IN ACTIVITIES THAT PROMOTE THE ORGANIZATION'S VISION. THROUGH THE DEVELOPMENT OF SHARED COMMUNITY VISIONS, THE ORGANIZATION SUPPORTS BUILDING BLOCKS TO A QUALITY LIFE: HEALTH, EDUCATION, AND FINANCIAL STABILITY. COMMUNITY IMPACT AND INITIATIVES PROGRAMS WORK ON CREATING THE GREATEST POSSIBLE IMPACT TO IMPROVE OUTCOMES FOR INDIVIDUALS AND FAMILIES AND ACHIEVE COMMUNITY LEVEL CHANGE THROUGH THE HEALTHY LIFESTYLES COALITION (HLC), THE BINGHAMTON-BROOME ANTI-POVERTY INITIATIVE (BBAPI), THE UNITED WAY OF BROOME COUNTY'S STRATEGIC PRIORITIES AND BASIC NEEDS GRANT PROGRAM, THE EMERGENCY GRANT PROGRAM, THE HEALTHY LIFESTYLES COALITION GRANT PROGRAM, AND THE CAPACITY BUILDING GRANT PROGRAM. COMMUNITY VOLUNTEERS SERVE ON IMPACT COUNCILS AND MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING THE DISBURSEMENT OF FUNDS RAISED IN THE ANNUAL COMMUNITY CAMPAIGN TO FUND COMMUNITY PARTNERS THROUGH THE LISTED GRANT PROGRAMS. FUNDS USED ARE MONITORED TO ENSURE UTILIZATION MEETS HIGH STANDARDS, SET GOALS ARE ACHIEVED AND IMPACT IS ATTAINED. PERIODIC PROGRAM AND FINANCIAL REPORTS OF FUNDED COMMUNITY PARTNERS ARE SUBMITTED FOR REVIEW BY THE COMMUNITY IMPACT AND INITIATIVES TEAM, IMPACT COUNCILS, AND THE BOARD OF DIRECTORS. COMMUNITY IMPACT AND INITIATIVES PROGRAMS UNDERSTAND COMMUNITY NEEDS, ARE AWARE OF COMMUNITY RESOURCES, AND HAVE KNOWLEDGE OF LOCAL AND NATIONAL BEST PRACTICE STRATEGIES. BY LEVERAGING AND ALIGNING THE ORGANIZATION'S UNIQUE STRENGTHS AND ABILITIES, COMMUNITY IMPACT AND INITIATIVES PROGRAMS ENGAGE IN RELATIONSHIPS AND PARTNERSHIPS, AND MEASURE RESULTS, ENSURING THE HIGHEST LEVEL OF ACCOUNTABILITY, INTEGRITY, AND IMPACT. 363095 THE 2-1-1 SUSQUEHANNA RIVER REGION CONTACT CENTER PROVIDES INFORMATION AND REFERRALS TO AGENCIES AND PROGRAMS IN BROOME, CHENANGO, DELAWARE, OTSEGO, AND TIOGA COUNTIES. 2-1-1 SPECIALISTS CONNECT INDIVIDUALS WITH A WIDE RANGE OF RESOURCES AND SERVICES, INCLUDING FOOD ACCESS, HEALTH CARE, HOUSING AND UTILITIES PAYMENT ASSISTANCE, EMPLOYMENT SERVICES, VETERAN SERVICES, CHILDCARE, CRISIS AND EMERGENCY COUNSELING, DISASTER RELIEF, AND MORE THROUGH AN ONLINE EXTENSIVE DATABASE OF MORE THAN 3,500 RESOURCES, AGENCIES, AND PROGRAM INFORMATION. 2830260 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X CHRISTINE PEARLMAN 6072402004 101 S JENSEN ROAD VESTAL NY 13850 NICHOLAS SPENCER PRESIDENT 2.00 X X 0 0 0 MARY ANN WILCOX VICE PRESIDENT 2.00 X X 0 0 0 RACHEL ABBOTT VICE PRESIDENT 2.00 X X 0 0 0 BRETT PENNEFEATHER ASSISTANT TREASURER 2.00 X X 0 0 0 FRANCIS BATTISTI TREASURER 2.00 X X 0 0 0 PRESTON EVANS SECRETARY 2.00 X X 0 0 0 ZACHARY MAJKA PAST PRESIDENT 2.00 X X 0 0 0 DESIREE MCGREAL DIRECTOR 2.00 X 0 0 0 DORIS CHEUNG THRU SEPT DIRECTOR 2.00 X 0 0 0 DENISE COOK DIRECTOR 2.00 X 0 0 0 GREG LESKO THRU SEPT DIRECTOR 2.00 X 0 0 0 TINA DOLAN DIRECTOR 2.00 X 0 0 0 LISA SCHUHLE THRU SEPT DIRECTOR 2.00 X 0 0 0 JON TOOLEY THRU SEPT DIRECTOR 2.00 X 0 0 0 REV KELLIE WOFFORD THRU SEPT DIRECTOR 2.00 X 0 0 0 PENNY KELLY DIRECTOR 2.00 X 0 0 0 AMY WILLIAMSON DIRECTOR 2.00 X 0 0 0 ERIN FREIJE DIRECTOR 2.00 X 0 0 0 LESLEY FREY DIRECTOR 2.00 X 0 0 0 SARAH MANASSE DIRECTOR 2.00 X 0 0 0 JIM MCDUFFEE DIRECTOR 2.00 X 0 0 0 SEAN BRITTON THRU SEPT DIRECTOR 2.00 X 0 0 0 PAULA PERNA EXECUTIVE DIRECTOR 37.50 X 71629 0 8507 71629 0 8507 0 0 0 0 0 1322116 186180 1702886 36377 3211182 776568 776568 16652313 16251028 401285 401285 401285 SERVICES FEES 900099 12273 12273 OTHER INCOME 900099 2157 2157 14430 4403465 0 0 1192283 2112005 2112005 96746 44687 16447 35612 857457 402662 274821 179974 15797 5158 6626 4013 36215 15062 16132 5021 90691 39965 32062 18664 4717 4717 23900 23900 179385 179385 67601 23904 43584 113 51487 1292 350 49845 39522 18575 12015 8932 5397 1405 3228 764 7963 1677 5861 425 5251 5251 21979 10330 6682 4967 28081 13198 8537 6346 19621 9222 5965 4434 SUPPLIES & PROGRAM COST 94945 78383 6217 10345 DUES AND SUBSCRIPTIONS 53507 28411 13327 11769 TELEPHONE 29799 14398 8834 6567 BANK & CREDIT CARD PROC 13106 481 12625 17032 9926 4084 3022 3872204 2830260 678506 363438 363186 333374 1406721 1992429 482342 554652 14000 36432 1145153 846509 323173 298644 29344339 31352076 281591 286879 32215352 34854486 287189 289933 650 107037 0 285000 287839 681970 X 20885214 23081791 11042299 11090725 31927513 34172516 32215352 34854486 531261 1713742 0 X X 0 1 X 1 0 X 2680147 2306350 1980669 2071806 3211182 12250154 2680147 2306350 1980669 2071806 3211182 12250154 1282161 10967993 553391 620857 725310 808393 776568 3484519 16171 11057 16720 14430 58378 15793051 0.69450 0.77870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 6,813. 2020 AMOUNT: $ 4,329. 2022 AMOUNT: $ 2,157. SERVICE FEES - 2019 AMOUNT: $ 9,358. 2020 AMOUNT: $ 6,728. 2021 AMOUNT: $ 16,720. 2022 AMOUNT: $ 12,273. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30471596 1532308 2702232 1525891 33180245 35374608 313558 -3514102 1702468 30471596 29861768 25658 7926289 2439107 35374608 29382998 282401 1720491 1524122 29861768 29023530 25044 2003870 1669446 29382998 0.67710 0.32290 0 0 12881 12881 853408 585879 267529 185026 168521 16505 93838 92109 1729 298644 X 5980239 1713742 42417 1756159 4224080 179385 179385 4403465 3735236 42417 42417 3692819 179385 179385 3872204 PART V, LINE 4: THE ORGANIZATION INTENDS TO PRESERVE THE LONG-TERM, REAL PURCHASING POWER OF ASSETS WHILE PROVIDING A RELATIVELY PREDICTABLE AND GROWING STREAM OF ANNUAL DISTRIBUTIONS IN SUPPORT OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION HAS REVIEWED ITS OPERATIONS FOR UNCERTAIN TAX POSITIONS AND BELIEVES THERE ARE NO SIGNIFICANT EXPOSURES. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NET WITH REVENUE ON FINANCIAL STATEMENTS 179,385. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NET WITH REVENUE ON FINANCIAL STATEMENTS 179,385. 1 ACCORD A CENTER FOR DISPUTE RESOLUTION INC 350 STATE STREET BINGHAMTON NY 13901 161182234 501(C)(3) 33500 0 DETERMINED TO SUCCEED AND VOICES FOR CHILDREN/COURT APPOINTED SPECIAL ADVOCATES (CASA) ACTION FOR OLDER PERSONS INC 200 PLAZA DRIVE VESTAL NY 13850 237060657 501(C)(3) 70550 0 HEALTH INSURANCE INFORMATION COUNSELING AND ASSISTANCE PROGRAM (HIICAP) AMERICAN CIVIC ASSOCIATION 131 FRONT STREET BINGHAMTON NY 13905 150539034 501(C)(3) 22500 0 IMMIGRATION SOCIAL SERVICES PROGRAM AMERICAN RED CROSS SOUTHERN TIER CHAPTER 620 E MAIN STREET ENDICOTT NY 13760 530196605 501(C)(3) 53070 0 DISASTER CYCLE SERVICES BIG BROTHERS BIG SISTERS OF TWIN TIERS 10 PARK STREET SUITE 2 TOWANDA PA 188481839 232667343 501(C)(3) 30000 0 COMMUNITY AND SCHOOL BASED MENTORING PROGRAM BOYS & GIRLS CLUB OF BINGHAMTON 90 CLINTON STREET BINGHAMTON NY 13905 150539040 501(C)(3) 159001 0 CAMP SERTOMA, TEEN CENTER, MAIN UNIT, AND UPDATED KITCHEN EQUIPMENT BROOME COUNTY GANG PREVENTION 45 EXCHANGE STREET BINGHAMTON NY 13901 470878897 501(C)(3) 45000 0 AFTERSCHOOL AND SUMMER PROGRAM BROOME-TIOGA NAACP PO BOX 741 BINGHAMTON NY 13902 161424076 501(C)(3) 4085 0 YOUTH EMPLOYMENT PREPARATION PROGRAM CATHOLIC CHARITIES OF BROOME 232 MAIN STREET BINGHAMTON NY 13905 161170407 501(C)(3) 158804 0 TEEN TRANSITIONAL LIVING PROGRAM, FAMILY CONNECTIONS CENTER, FOOD PANTRY SYSTEM CHILDREN'S HOME OF WYOMING CONFERENCE 1182 CHENANGO ST BINGHAMTON NY 13901 150532090 501(C)(3) 15000 0 WILDERNESS ADVENTURE PROGRAM DEVELOPMENT CORNELL COOPERATIVES EXTENSION OF BROOME COUNTY 840 UPPER FRONT STREET BINGHAMTON NY 13902 166072872 501(C)(3) 28343 0 HLC NUTRITION PROGRAM & 4-H YOUTH DEVELOPMENT PROGRAM COUNCIL OF CHURCHES - BROOME 3 OTSENINGO STREET BINGHAMTON NY 13903 150547374 501(C)(3) 20941 0 SNAP DOUBLE UP PROGRAM AND FAITH IN ACTION VOLUNTEERS (FIAV) PROGRAM COORDINATOR CRIME VICTIMS ASSISTANCE CENTER 377 ROBINSON STREET BINGHAMTON NY 13904 161277309 501(C)(3) 65606 0 CHILD ADVOCACY CENTER DEPOSIT COMMUNITY CENTER DBA WILSON CHILDREN'S CENTER 61 FRONT STREET DEPOSIT NY 13754 161570979 501(C)(3) 37200 0 CHILDREN'S CENTER DEPOSIT FOUNDATION INC 119 FRONT STREET DEPOSIT NY 13754 223073647 501(C)(3) 7514 0 VOLUNTEER TRANSPORTATION DOWNTOWN BINGHAMTON COURTYARD MARKET 40-50 COURT STREET BINGHAMTON NY 13901 842068390 501(C)(3) 5001 0 URBAN FARMERS MARKET FAIRVIEW RECOVERY SERVICES INC 5 MERRICK ST BINGHAMTON NY 13904 160975539 501(C)(3) 11600 0 VOICES RECOVERY CENTER INSULATION PROJECT FAMILY COUNSELING SERVICES OF CORTLAND COUNTY INC 165 MAIN STREET SUITE A CORTLAND NY 13045 160975006 501(C)(3) 54000 0 SCHOOL BASED MENTAL HEALTH SERVICES FAMILY ENRICHMENT NETWORK OF BROOME 24 CHERRY STREET JOHNSON CITY NY 13790 161113373 501(C)(3) 8017 0 WALK WITH ME PROGRAM FAMILY PLANNING OF SOUTH CENTRAL NY 117 HAWLEY STREET BINGHAMTON NY 13901 161005972 501(C)(3) 63446 0 ACCESS TO HEALTHCARE AND TEEN PREGNANCY PREVENTION FIRST PRESBYTERIAN CHURCH OF JOHNSON CITY 2 MAIN STREET JOHNSON CITY NY 13790 150621821 501(C)(3) 46500 0 THIS DAY PROJECT FOOD BANK OF THE SOUTHERN TIER 338 UPPER OAKWOOD AVE ELMIRA NY 14903 208808059 501(C)(3) 50000 0 MOBILE FOOD PANTRY GIRL SCOUTS OF NYPENN PATHWAY 226 COLONIAL DR HORSEHEADS NY 14845 160844808 501(C)(3) 12000 0 10102 CAMP BEYOND HELPING CELEBRATE ABILITIES 18 BROAD STREET JOHNSON CITY NY 13790 150516395 501(C)(3) 6596 0 DEVELOPMENTAL SCREENING PROGRAM JEWISH COMMUNITY CENTER 500 CLUBHOUSE ROAD VESTAL NY 13850 150547107 501(C)(3) 105400 0 EARLY CHILDHOOD CENTER AND KIDS CONNECTION LIFE CHOICES CENTER INC 93 OAK STREET BINGHAMTON NY 13905 161498124 501(C)(3) 8330 0 FLOORING UPGRADE PROJECT LITERACY VOLUNTEERS OF BROOME-TIOGA 185 COURT STREET BINGHAMTON NY 13901 166182852 501(C)(3) 16575 0 LITERACY EDUCATION IMPROVES WORKFORCE OPPORTUNITIES PROGRAM MOMS HOUSE OF ENDICOTT NY INC 770 HARRY L DRIVE JOHNSON CITY NY 13790 161309049 501(C)(3) 7500 0 PARENT SELF-SUFFICIENCY PROGRAM MOTHERS AND BABIES PERINATAL NETWORK OF SCNY INC 457 STATE STREET BINGHAMTON NY 13901 161478905 501(C)(3) 60000 0 PAL FAMILY RESOURCE CENTER NEW YORK COUNCIL OF NONPROFITS 272 BROADWAY ALBANY NY 12204 141343047 501(C)(3) 7500 0 CAPACITY BUILDING PROGRAM RESEARCH FOUNDATION FOR SUNY - BU PO BOX 9 ALBANY NY 122010009 141368361 501(C)(3) 14591 0 BINGHAMTON UNIVERSITY COMMUNITY SCHOOLS RISE NY AKA SOS SHELTER PO BOX 6000 ENDICOTT NY 13761 161119831 501(C)(3) 95000 0 RESIDENTIAL AND NON-RESIDENTIAL SERVICES TO VICTIMS OF DOMESTIC VIOLENCE AND SHELTER ATTIC RENOVATIONS RURAL HEALTH NETWORK OF SOUTH CENTRAL NY 455 COURT STREET BINGHAMTON NY 13904 223568461 501(C)(3) 93245 0 LOCAL FOOD FOR HEALTH PROJECT, GETTHERE TRANSPORTATION TO EMPLOYMENT PROGRAM, GETTHERE CONNECTION TO CARE AND PAYROLL SOFTWARE UPGRADE TO IMPROVE HUMAN RESOURCES FUNCTIONS SAFE STREETS (NOMA) 12 EDWARDS ST BINGHAMTON NY 13904 454855390 501(C)(3) 19143 0 FAMILY SKILL BUILDING PROGRAM AND NOMA GOVERNANCE PROJECT SALVATION ARMY - BROOME PO BOX 1167 BINGHAMTON NY 13901 135562351 501(C)(3) 49000 0 PATHWAY OF HOPE SOUTHERN TIER INDEPENDENCE CENTER 135 E FREDERICK STREET BINGHAMTON NY 13904 161204347 501(C)(3) 66594 0 CHILDREN AND FAMILY MENTAL HEALTH COUNSELING, MITC CLIENT PROFILES UPGRADE, AND STIC LAPTOP UPGRADE STACK PROJECT INC POB 126 LAURENS NY 13796 844011010 501(C)(3) 10000 0 FINANCIAL STABILITY PROGRAM STAND WITH ME ASSISTANCE DOG TEAM TRAINING 650 HANCE ROAD BINGHAMTON NY 13903 813933303 501(C)(3) 30000 0 VETERAN SERVICE-DOG TRAINING PROGRAM TRIPLE CITIES MAKERSPACE INC 362 STATE STREET BINGHAMTON NY 13901 463335408 501(C)(3) 18500 0 ADVANCED MANUFACTURING WORKFORCE DEVELOPMENT AND ENHANCED STEAM EDUCATION, & ARTISTIC RESOURCES AND PROGRAMMING FOR CREATIVE MINDS CAPACITY GRANT URBAN LEAGUE INC 43-45 CARROLL ST BINGHAMTON NY 13901 150547362 501(C)(3) 25933 0 AFTER SCHOOL AND SUMMER ENRICHMENT PROGRAM VOLUNTEERS IMPROVING NEIGHBORHOOD ENVIRONMENTS INC PO BOX 3104 BINGHAMTON NY 139023104 272617454 501(C)(3) 81547 0 FARM SHARE, GREEN THUMB WORKSHOP, WELLNESS WAGON, AND GROW BINGHAMTON PROGRAM VOLUNTEERS OF AMERICA OF WESTERN NY 214 LAKE AVE ROCHESTER NY 14608 166011713 501(C)(3) 77991 0 MENTAL HEALTH SUPPORT FOR HOMELESS INDIVIDUALS, FOCUS AND FITNESS PROGRAM, AND FLOOR REPLACEMENT FOR WALK-IN FREEZER YMCA OF BINGHAMTON-BROOME COUNTY 61 SUSQUEHANNA ST BINGHAMTON NY 13901 150532282 501(C)(3) 231250 0 CHILD CARE PROGRAM, AND SENIOR WELLNESS YOUNG WOMENS CHRISTIAN ASSOCIATION OF BINGHAMTON AND BROOME COUNTY 80 HAWLEY STREET BINGHAMTON NY 13901 150532275 501(C)(3) 80750 0 YOUNG WONDERS EARLY CHILDHOOD CENTER PART I, LINE 2: THE FINANCE COMMITTEE APPROVES THE ALLOCATION SCHEDULE FOR ALL PARTNER AGENCIES EACH YEAR. THE DIRECTOR OF FINANCE KEEPS TRACK OF THE USE OF GRANTS AND REPORTS TO THE FINANCE COMMITTEE ON A MONTHLY BASIS. X APPAREL 1 35616 CURRENT LOCAL RATES 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 SEVERAL BOARD MEMBERS WORKED IN THE FINANCIAL INSTITUTION THAT PROVIDED TRUST SERVICES TO THE ORGANIZATION, BUT NONE OF THEM HAD DIRECT RESPONSIBILITY REGARDING THE TRUST SERVICES. SEVERAL BOARD MEMBERS ARE ALSO ON THE BOARDS OF MEMBER AGENCIES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE FINANCIAL COMMITTEE, THE BOARD, AND MANAGEMENT BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS OF INTEREST POLICY: AFTER THE ANNUAL MEETING EACH YEAR, BOARD MEMBERS ARE GIVEN A COPY OF THE CODE OF ETHICS, WHICH THEY READ AND SIGN OFF ON, AS WELL AS COMPLETE A FORM LISTING ANY POSSIBLE CONFLICTS OF INTEREST AS DEFINED IN THE CODE OF ETHICS. THESE FORMS MUST BE RETURNED TO UNITED WAY STAFF. FORM 990, PART VI, SECTION B, LINE 15 TOP OFFICIAL-EXECUTIVE COMPENSATION REVIEW IS COMPLETED BY ASC AND WAGE IS COMPARED TO WAGE STUDY. OFFICERS AND KEY EMPLOYEE COMPENSATION REVIEW IS COMPLETED BY THE EXECUTIVE DIRECTOR, AND SALARY IS COMPARED TO WAGE STUDY. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND FINANCIALS STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OF THE AUDIT OR THE SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.