Form 990 Part XII

Accounting method used to prepare the Form 990:
☐ Cash ☐ Accrual ☐ Other

Line 1. Accounting method.
Indicate the method of accounting used in preparing this return. See General Instructions, Section D, earlier. Provide an explanation on Schedule O (Form 990) (1) if the organization changed its method of accounting from a prior year, or (2) if the organization checked the “Other” accounting method box.

Were the organization’s financial statements compiled or reviewed by an independent accountant?
If “Yes,” check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both.

Line 2a. Financial statements and independent accountant.
Answer “Yes” or “No” to indicate on line 2a whether the organization’s financial statements for the tax year were compiled or reviewed by an independent accountant.

An accountant is independent if he or she meets the standards of independence set forth by the American Institute of Certified Public Accountants (AICPA), the Public Company Accounting Oversight Board (PCAOB), or another similar body that oversees or sets standards for the accounting or auditing professions.

Were the organization’s financial statements audited by an independent accountant?
If “Yes,” check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both.

Line 2b. Financial statements and independent accountant.
Answer “Yes” or “No” to indicate on line 2a or line 2b whether the organization’s financial statements for the tax year were audited by an independent accountant.

An accountant is independent if he or she meets the standards of independence set forth by the American Institute of Certified Public Accountants (AICPA), the Public Company Accounting Oversight Board (PCAOB), or another similar body that oversees or sets standards for the accounting or auditing professions.

If “Yes” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O.

If “Yes” on either line 2a or 2b, answer “Yes” or “No” on line 2c to indicate whether the organization has a committee that is responsible under its governing documents or through delegation by its governing body for

(i) overseeing the compilation, review, or audit of the financial statements; and

(ii) the selection of an independent accountant that compiled, reviewed, or audited the statements.

Answer “Yes” only if both (i) and (ii) apply. If this process has changed from the prior year, describe on Schedule O (Form 990).

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?

Line 3a. Uniform Guidance, 2 C.F.R. Part 200, Subpart F.
Answer “Yes” if, during the year, the organization was required under the Uniform Guidance, 2 C.F.R. Part 200, Subpart F, to undergo an audit or audits because of its receipt of federal contract awards.

The Uniform Guidance, 2 C.F.R. Part 200, Subpart F, requires states, local governments, and nonprofit organizations that spend $750,000 or more of federal awards in a year to obtain an annual audit.

If “Yes,” did the organization undergo the required audit or audits?

If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits

Line 3b. Required audits.
If “Yes” on line 3a, indicate whether the organization has undergone the required audit or audits. Answer “Yes” if the audit was completed or in progress during the organization’s tax year. If the answer to line 3b is “No,” explain on Schedule O (Form 990) why the organization hasn’t undergone any required audits and describe any steps taken to undergo such audits.