2025-01-17T15:31:28-06:00 2024-06-30 593070669 MSL PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2023-07-01 592654440 GIVE KIDS THE WORLD INC GIVE 4073961114 210 SOUTH BASS ROAD KISSIMMEE FL 34746 AMY RACICOT CHIEF FINANCIAL OFFICER 4073961114 2025-01-17 1 1 PETER C GUBLER P00190185 4077405400 2023 2024-10-15 13:58:12Z AMY RACICOT 210 SOUTH BASS ROAD KISSIMMEE FL 34746 95467785 0 X WWW.GKTW.ORG X 1986 FL SEE SCHEDULE O.GIVE KIDS THE WORLD VILLAGE IS AN 89-ACRE, WHIMSICAL NONPROFIT RESORT IN CENTRAL FLORIDA THAT PROVIDES CHILDREN WITH CRITICAL ILLNESSES AND THEIR FAMILIES, FROM AROUND THE WORLD, WITH MAGICAL WEEKLONG WISH VACATIONS AT NO COST WITH NEARLY 200,000 WISH FAMILIES WELCOMED SINCE 1996. IN 2024, GIVE KIDS THE WORLD VILLAGE DEBUTED TWO NEW VENUES: OLIVIA'S OASIS, A RELAXATION SPA DEDICATED EXCLUSIVELY TO WISH PARENTS AND ADULT CAREGIVERS; MAYOR CLAYTON'S WONDERLAB, A STEAM ACTIVITY CENTER DESIGNED TO INSPIRE CURIOSITY, FOSTER COLLABORATION AND SPREAD CHILDLIKE WONDER TO VISITING WISH CHILDREN AND THEIR FAMILIES; IN 2024, THE VILLAGE ALSO MARKED FIVE MILLION SERVICE HOURS CONTRIBUTED BY OUR PASSIONATE VOLUNTEERS. HOWEVER, NO MILESTONE CAN COMPARE WITH THE NUMBER OF HEARTS TOUCHED AND LIVES IMPROVED. 18 17 299 17825 64275 63275 57258221 53931901 9123070 10820422 2698196 4423172 1105081 381092 70184568 69556587 41846190 49555995 0 0 10778323 13602074 0 0 2850292 14954156 10339469 67578669 73497538 2605899 -3940951 128284320 130168325 1581998 2373647 126702322 127794678 X WE IGNITE AN ENDURING SENSE OF HOPE IN THE HEARTS OF CHILDREN WITH CRITICAL ILLNESSES AND THEIR FAMILIES BY FULFILLING THEIR WISHES THROUGH OUR GIVE KIDS THE WORLD EXPERIENCE. 0 0 68191334 49555995 11189864 ONE OF LESS THAN 1% OF ALL U.S. CHARITIES TO RECEIVE CHARITY NAVIGATOR'S HIGHEST RATING 18 YEARS IN A ROW, GIVE KIDS THE WORLD VILLAGE IS AN 89-ACRE, WHIMSICAL NONPROFIT RESORT IN CENTRAL FLORIDA THAT PROVIDES CHILDREN WITH CRITICAL ILLNESSES AND THEIR FAMILIES FROM AROUND THE WORLD WITH MAGICAL WEEKLONG WISH VACATIONS AT NO COST. MORE THAN 30,000 CHILDREN IN THE U.S. ARE DIAGNOSED WITH A CRITICAL ILLNESS EACH YEAR, AND HALF OF THOSE WHO ARE ELIGIBLE FOR A WISH CHOOSE TO VISIT ORLANDO. GIVE KIDS THE WORLD IS THE NONPROFIT THAT FULFILLS ALL OF THESE WISHES. FROM LIFE'S SIMPLE PLEASURES TO THE STUFF THAT DREAMS ARE MADE OF, EVERY (SEE SCHEDULE O)WISH FAMILY IS TREATED TO AN ALL-INCLUSIVE EXPERIENCE INCLUDING TRANSPORTATION; ACCOMMODATIONS; ALL MEALS AND SNACKS; NIGHTLY ENTERTAINMENT; DONATED THEME PARK TICKETS; DAILY GIFTS; AND NONSTOP FUN AT THE VILLAGE, A STORYBOOK DESTINATION ALL ITS OWN FEATURING AN ARRAY OF ACCESSIBLE RIDES AND ATTRACTIONS. SINCE 1986, NEARLY 200,000 WISH CHILDREN AND THEIR FAMILIES FROM ALL 50 STATES AND 77 COUNTRIES HAVE BEEN WELCOMED TO THE VILLAGE TO LAUGH TOGETHER, PLAY TOGETHER, AND CREATE PRICELESS MEMORIES AWAY FROM HOSPITAL STAYS AND MEDICAL TREATMENTS. GIVE KIDS THE WORLD'S MISSION TO CREATE JOY, INSPIRE OPTIMISM AND IGNITE AN ENDURING SENSE OF HOPE IN THE HEARTS OF WISH FAMILIES IS MADE POSSIBLE BY THE GENEROSITY OF CARING CORPORATE PARTNERS, INDIVIDUAL DONORS AND THOUSANDS OF PASSIONATE VOLUNTEERS. FOR MORE INFORMATION, VISIT WWW.GKTW.ORG. TO MAKE A DONATION, VISIT WWW.GKTW.ORG/DONATE. 68191334 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 22 0 1 299 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NC ND OH OK OR PA RI SC TN UT VA WA WV WI NY X X X AMY RACICOT 4073961114 210 SOUTH BASS ROAD KISSIMMEE FL 34746 PAMELA LANDWIRTH PRESIDENT & CEO 60.00 X X 372085 0 27891 CATHLEEN NASH DIRECTOR - CHAIRMAN 5.00 X X 0 0 0 SHANNON GRAVITTE DIRECTOR - SECRETARY 2.00 X X 0 0 0 CHARLES SERAVALLI DIRECTOR - TREASURER 5.00 X X 0 0 0 JEFF VAHLE BOARD OF DIRECTOR 2.00 X 0 0 0 JOHN NICHOLS BOARD OF DIRECTOR 2.00 X 0 0 0 WAYNE CHARNESS BOARD OF DIRECTOR 2.00 X 0 0 0 JONATHAN DODD BOARD OF DIRECTOR 2.00 X 0 0 0 MICHAEL SHORT BOARD OF DIRECTOR 2.00 X 0 0 0 STEVEN SPARKS BOARD OF DIRECTOR 2.00 X 0 0 0 DINA HOWELL BOARD OF DIRECTOR 2.00 X 0 0 0 RICHARD MITCHELL BOARD OF DIRECTOR 2.00 X 0 0 0 ANNETTA WILSON BOARD OF DIRECTOR 2.00 X 0 0 0 JAMES MOYLE BOARD OF DIRECTOR 2.00 X 0 0 0 GARY LANDWIRTH BOARD OF DIRECTOR 2.00 X 0 0 0 ROBERT KANTOR BOARD OF DIRECTOR 2.00 X 0 0 0 THOM GESHAY BEG 1123 BOARD OF DIRECTOR 2.00 X 0 0 0 BRANDON BRUCE BEG 0424 BOARD OF DIRECTOR 2.00 X 0 0 0 AMY RACICOT CHIEF FINANCIAL OFFICER 50.00 X 253408 0 29622 IAN COLE CHIEF INNOVATION OFFICER 50.00 X 224537 0 41825 JOHN FLASCHNER CHIEF STRATEGY OFFICER 50.00 X 153393 0 27644 RICHARD HODUM VP OF FINANCE 50.00 X 150965 0 19570 JOHN LOUINE VP OF OPERATIONS 50.00 X 146857 0 14178 MICHAEL BAUSMAN FACILITIES & RESOURCES DIRECTOR 50.00 X 110190 0 17842 OLENA ELSEA DATA MANAGEMENT DIRECTOR 50.00 X 103726 0 15488 STEVEN AMOS END 0923 VP OF ADVANCEMENT 50.00 X 129529 0 23109 1644690 0 217169 9 1 1 0 PACHECO EZ SERVICE LLC PO BOX 700596 ST CLOUD FL 34770 MAINTENANCE SERVICES 205749 1 1061499 52870402 42441872 53931901 WISH FEE SPONSORSHIP 900099 10820422 10820422 10820422 1923954 1923954 27744511 25242818 2475 2501693 -2475 2499218 2499218 414623 1061499 467248 -52625 -52625 625703 198657 427046 362771 64275 GAIN ON PROCEEDS FROM INSURANCE S 900099 6671 6671 6671 69556587 11189864 64275 4370547 43975045 43975045 5580950 5580950 1390722 961094 326638 102990 9943831 7947304 1021733 974794 203394 114931 64087 24376 1249920 942047 195079 112794 814207 590411 136626 87170 42519 42519 49829 49829 121555 121555 65647 65647 775906 51210 724696 291797 148600 78764 64433 446200 117266 110252 218682 2554451 2512042 21447 20962 191824 45410 8621 137793 3854621 3683267 76060 95294 768661 735584 15340 17737 UBI TAXES 14018 14018 GUEST TRANSPORTATION AN 722319 636714 82389 3216 LICENSES AND FEES 263948 23979 239969 OTHER EXPENSES 112324 103066 9179 79 63850 46393 6168 11289 73497538 68191334 2455912 2850292 1080044 719613 6867454 4363135 2460552 2791114 1944950 1555172 7960129 4148179 433390 511363 97637956 57278239 41633672 40359717 65863556 74966602 40573 753430 128284320 130168325 1426889 1544117 155109 346355 0 483175 1581998 2373647 X 122022153 123045785 4680169 4748893 126702322 127794678 128284320 130168325 X -3940951 4897818 135489 X X 0 1 X 1 0 X 39195094 11583896 27468843 57258221 53138714 188644768 39195094 11583896 27468843 57258221 53138714 188644768 108985505 79659263 1537216 1901374 2129818 2042259 1923954 9534621 25490 48982 142845 109268 64275 390860 -25650 1860961 2453928 221694 -52625 4458308 203028557 29817657 0.39240 0.39850 X PART II, SECTION B, LINE 10: GROSS INCOME FROM FUND RAISING EVENTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 70102440 161370 9160963 1000000 121555 78303218 64963239 180602 6069370 1000000 110771 70102440 74624768 29435 -7281556 2300000 109408 64963239 56529495 1710659 16490593 105979 74624768 57586446 167424 921399 2055831 89943 56529495 1.00000 0 0 5123922 5123922 61524268 35097168 26427100 15180478 10211616 4968862 15809288 11969455 3839833 40359717 457 PLAN 483175 483175 X 75034447 4897818 367451 135489 5400758 69633689 121555 -198657 -77102 69556587 73942091 367451 198657 566108 73375983 121555 121555 73497538 PART V, LINE 4: THE ORGANIZATION MAINTAINS A BOARD-DESIGNATED ENDOWMENT WHICH REPRESENTS AMOUNTS SEGREGATED BY THE BOARD TO PROVIDE INCOME FOR THE ORGANIZATION'S OPERATING AND CAPITAL NEEDS. THE ORGANIZATION HAS ADOPTED AN INVESTMENT POLICY FOR BOARD-DESIGNATED ENDOWMENT ASSETS THAT ATTEMPTS TO PROVIDE A PREDICTABLE STREAM OF FUNDING, WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ASSETS AND TO PRESERVE THE INVESTED CAPITAL. THE SPENDING POLICY PROVIDES FLEXIBILITY, AND THE ORGANIZATION SEEKS THE ADVICE OF THE BOARD OF DIRECTORS WHEN DETERMINING AMOUNTS TO BE SPENT. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAX PURSUANT TO FLORIDA LAW. THE ORGANIZATION IS FURTHER CLASSIFIED AS A PUBLIC CHARITY AND NOT A PRIVATE FOUNDATION FOR FEDERAL TAX PURPOSES. INCOME TAXES, IF ANY, ON UNRELATED BUSINESS INCOME ARE IMMATERIAL AND ARE RECOGNIZED AS EXPENSES WHEN PAID. THE ORGANIZATION HAS NOT TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS FOR WHICH THE ASSOCIATED TAX BENEFITS MAY NOT BE RECOGNIZED UNDER ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("GAAP"). PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 135,489. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -198,657. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 198,657. 1 CENTRAL AMERICA & CARRIBEAN 0 0 PROGRAM SERVICE REVENUE WISH ADMINISTRATION FEE 11799 EUROPE 0 0 PROGRAM SERVICE REVENUE WISH ADMINISTRATION FEE 536857 MIDDLE EAST 0 0 PROGRAM SERVICE REVENUE WISH ADMINISTRATION FEE 47196 NORTH AMERICA 0 0 PROGRAM SERVICE REVENUE WISH ADMINISTRATION FEE 4955600 SOUTH AMERICA 0 0 PROGRAM SERVICE REVENUE WISH ADMINISTRATION FEE 23598 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICE REVENUE WISH ADMINISTRATION FEE EAST ASIA & PACIFIC 0 0 PROGRAM SERVICE REVENUE WISH ADMINISTRATION FEE 5900 0 0 0 0 0 0 5580950 0 5580950 CENTRAL AMERICA & CARRIBEAN 2 0 11799 THEME PARK TICKETS, TOYS, FOOD/BEVERAGE, TRANSPORTATION & OTHER GIFTS FAIR MARKET VALUE EUROPE 91 0 536857 THEME PARK TICKETS, TOYS, FOOD/BEVERAGE, TRANSPORTATION & OTHER GIFTS FAIR MARKET VALUE MIDDLE EAST 8 0 47196 THEME PARK TICKETS, TOYS, FOOD/BEVERAGE, TRANSPORTATION & OTHER GIFTS FAIR MARKET VALUE NORTH AMERICA 840 0 4955600 THEME PARK TICKETS, TOYS, FOOD/BEVERAGE, TRANSPORTATION & OTHER GIFTS FAIR MARKET VALUE SOUTH AMERICA 4 0 23598 THEME PARK TICKETS, TOYS, FOOD/BEVERAGE, TRANSPORTATION & OTHER GIFTS FAIR MARKET VALUE SUB SAHARAN AFRICA 0 0 THEME PARK TICKETS, TOYS, FOOD/BEVERAGE, TRANSPORTATION & OTHER GIFTS FAIR MARKET VALUE EAST ASIA & PACIFIC 1 0 5900 THEME PARK TICKETS, TOYS, FOOD/BEVERAGE, TRANSPORTATION & OTHER GIFTS FAIR MARKET VALUE 0 0 0 0 0 0 PART I, LINE 2: FOREIGN WISH FOUNDATIONS PAY BETWEEN $850 TO $1,000 PER FAMILY FOR A TRIP TO GIVE KIDS THE WORLD VILLAGE. DUE TO THE PANDEMIC RESTRICTIONS ON INTERNATIONAL TRAVEL, THERE WERE 946 WISHES FULFILLED FOR CHILDREN OUTSIDE THE UNITED STATES DURING THE YEAR ENDED JUNE 30, 2024. EACH WISH FAMILY THAT VISITS THE VILLAGE RECEIVES TICKETS TO VISIT WORLD-FAMOUS ATTRACTIONS AND THEME PARKS OF CENTRAL FLORIDA. WE ALSO HOST NIGHTLY THEMED PARTIES AND EVENTS FOR OUR VISITING FAMILIES WHERE EACH CHILD RECEIVES TOYS, GIFTS AND SURPRISES. IN ADDITION, FAMILIES ARE PROVIDED WITH ACCOMMODATIONS, MEALS AND 24/7 SERVICES. STARS AND PARS 715346 472487 242859 25075 28771 61408 1575 35562 GINGERBREAD RUN 199074 158994 40080 38229 3 561702 430018 131684 147150 45049 40550 11000 32879 1476122 1061499 414623 172225 73820 101958 12575 106670 467248 -52625 1 WISH GRANTS FOR CRITICALLY ILL CHILDREN AND THEIR FAMILIES 7454 43975045 FAIR MARKET VALUE THEME PARK TICKETS, TOYS, FOOD & BEVERAGE, TRANSPORTATION AND OTHER GIFTS PART I, LINE 2: DURING THEIR STAY AT THE VILLAGE, WISH FAMILIES RECEIVE TICKETS TO VISIT WORLD-FAMOUS ATTRACTIONS AND THEME PARKS OF CENTRAL FLORIDA. WE ALSO HOST NIGHTLY THEMED PARTIES AND EVENTS FOR OUR VISITING FAMILIES WHERE EACH CHILD RECEIVES TOYS, GIFTS AND SURPRISES. THE ORGANIZATION HAS STRICT CONTROLS AND PROCEDURES TO ENSURE THE APPROPRIATE DISTRIBUTION OF ANY THEME PARK TICKETS INCLUDING REVIEW OF QUALIFICATIONS FOR MEMBERS OF THE WISH FAMILY PARTY WHO WILL RECEIVE TICKETS IN ACCORDANCE WITH OUR WRITTEN POLICIES, AND SEPARATION OF DUTIES REGARDING THE ISSUANCE AND DAILY AUDITS OF TICKETS. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 PAMELA LANDWIRTH PRESIDENT & CEO 325345 0 37250 0 9490 0 2871 0 25020 0 399976 0 0 0 AMY RACICOT CHIEF FINANCIAL OFFICER 234908 0 18500 0 0 0 8130 0 21492 0 283030 0 0 0 IAN COLE CHIEF INNOVATION OFFICER 208537 0 16000 0 0 0 18441 0 23384 0 266362 0 0 0 JOHN FLASCHNER CHIEF STRATEGY OFFICER 143393 0 10000 0 0 0 11976 0 15668 0 181037 0 0 0 RICHARD HODUM VP OF FINANCE 150390 0 575 0 0 0 3763 0 15807 0 170535 0 0 0 JOHN LOUINE VP OF OPERATIONS 140357 0 6500 0 0 0 2144 0 12034 0 161035 0 0 0 STEVEN AMOS END 0923 VP OF ADVANCEMENT 129529 0 0 0 0 0 8254 0 14855 0 152638 0 0 0 PART I, LINE 1A CHRISTMAS BONUSES ARE GROSSED UP. MAXIMUM PAYMENT IS $575. THE AVERAGE BONUS IS $300. PART I, LINE 3 IN AN EXECUTIVE SESSION, WITHOUT THE PRESIDENT PRESENT, THE GOVERNANCE COMMITTEE CONDUCTED THE PRESIDENT'S ANNUAL REVIEW AND COMPENSATION PACKAGE WITH THE BOARD. BOARD INPUT WAS SOLICITED AND THE REVIEW WAS CONDUCTED BY THE CHAIRMAN OF THE BOARD. THE BOARD CONSISTS SOLELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE PRESIDENT'S COMPENSATION ARRANGEMENT. THE REVIEW INCLUDES BOTH PERFORMANCE OBJECTIVES (EXPENSE MANAGEMENT, GUEST SURVEY RESULTS, TURNOVER, SAFETY, ETC.) AS WELL AS INPUT FROM THE BOARD DIRECTLY AGAINST THE MAJOR STRATEGIC PLAN ELEMENTS. ALSO INCLUDED WAS A REVIEW OF COMPENSATION USING THE GUIDESTAR COMPENSATION STUDY, THE USE OF AN INDEPENDENT COMPENSATION CONSULTANT, AND A REVIEW OF THE FORM 990 FOR ANOTHER SIMILAR NON-PROFIT ORGANIZATION. MATTHEW TRESKI FAMILY OF BOARD MEMBER 94014 COMPENSATION FOR EMPLOYMENT 0 X 3 158870 FAIR MARKET VALUE X 42 489530 FAIR MARKET VALUE X THEME PARK TICKETS, PARKING, AND PHOTOS 79 39040759 FAIR MARKET VALUE X TOYS & GIFTS 170 1600809 FAIR MARKET VALUE X CAPITAL IMPROVEMENTS 33 563713 FAIR MARKET VALUE X FAMILY SUPPLIES 110 233856 FAIR MARKET VALUE X FUNDRAISING RELATED SUPPORT 90 202878 FAIR MARKET VALUE X CHARACTER VISITS 2 103357 FAIR MARKET VALUE X OTHER PROGRAM IN-KIND GIFTS 13 48100 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND THE VICE PRESIDENT OF FINANCE EACH REVIEW THE FORM 990. A COPY OF THE FORM 990 AND THE AUDITED FINANCIAL STATEMENTS ARE THEN ELECTRONICALLY DISTRIBUTED TO THE ORGANIZATION'S ENTIRE GOVERNING BODY PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE GKTW LEADERSHIP TEAM OR EMPLOYEE WHO IS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE AFFAIRS OF THE CORPORATION SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION UTILIZES COMPARABILITY DATA PROVIDED BY AN EXTERNAL CONSULTANT. AN INDEPENDENT GROUP OF BOARD OF DIRECTORS REVIEWS THE COMPARABILITY DATA AND THE RESULTS OF PRE-ESTABLISHED KEY PERFORMANCE INDICATORS (KPI) AND MAKES RECOMMENDATIONS FOR THE PRESIDENT'S COMPENSATION TO THE BOARD OF DIRECTORS. THE FULL BOARD OF DIRECTORS APPROVES THE PRESIDENT'S COMPENSATION BASED ON THE RECOMMENDATIONS PROVIDED. THE ORGANIZATION UTILIZES COMPARABILITY DATA PROVIDED BY AN EXTERNAL CONSULTANT. THE CEO, IN CONSULTATION WITH THE CHAIRMAN OF THE BOARD, APPROVES THE COMPENSATION OTHER OFFICERS AND KEY EMPLOYEES BASED ON THE COMPARABILITY DATA, THE RESULTS OF KEY PERFORMANCE INDICATORS, AND GUIDELINES ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND THE STANDARDS OF VALUES AND CODE OF ETHICS ARE ON OUR WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 135,489. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS, OR A COMMITTEE THEREOF, IS RESPONSIBLE FOR THE OVERSIGHT OF THE COMPILATION OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.