Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CRITICAL CARE SERVICES INC DBA LIFELINK III
Employer identification number
41-1518013
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
No
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
(1)
ALLINA HEALTH SYSTEM
363261413
3
Yes
No
Yes
0
(2)
CHILDREN'S HEALTH CARE
411754276
3
Yes
No
Yes
0
(3)
HENNEPIN HEALTHCARE SYSTEM INC
421707837
3
Yes
No
Yes
0
(4)
REGIONS HOSPITAL
410956618
3
Yes
No
Yes
0
(5)
FAIRVIEW HEALTH SERVICES
410991680
3
Yes
No
Yes
0
(6)
CENTRA CARE HEALTH SYSTEM
411813221
3
Yes
No
Yes
0
(7)
SACRED HEART HOSP OF THE HOSPITAL SISTERS OF THE 3RD ORDER OF ST FRANCIS
390807060
3
Yes
No
Yes
0
(8)
ST LUKE'S HOSPITAL OF DULUTH
410714079
3
Yes
No
Yes
0
(9)
ST MARY'S MEDICAL CENTER
410695604
3
Yes
No
Yes
0
Total
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CRITICAL CARE SERVICES INC DBA LIFELINK III
Employer identification number
41-1518013
Identifier
Return Reference
Explanation
NEW PROGRAM SERVICES
FORM 990, PART III, LINE 2
ON JANUARY 4, 2010 CRITICAL CARE SERVICES, INC. PURCHASED THE ASSETS OF THE LIFE FLIGHT AIR MEDICAL PROGRAM OF ESSENTIA - ST. MARY'S MEDICAL CENTER, DULUTH, MN.
ADDITIONAL INFORMATION:
FORM 990, PART III
HELICOPTER TRANSPORTATION SERVICES LIFE LINK III PROVIDES HELICOPTER AIR MEDICAL TRANSPORTATION INCLUDING ON-SCENE EMERGENCY RESPONSE AND INTER-FACILITY TRANSPORT, 24 HOURS A DAY, 365 DAYS A YEAR. WITH HELICOPTER BASES THROUGHOUT MINNESOTA AND WESTERN WISCONSIN, LIFE LINK III TRANSPORTS ALL TYPES OF CRITICALLY ILL OR INJURED PATIENTS. AIRPLANE TRANSPORTATION SERVICES LIFE LINK III PROVIDES AIRPLANE AMBULANCE TRANSPORTATION THROUGHOUT THE UNITED STATES, AND INTERNATIONALLY, 24 HOURS A DAY, 365 DAYS A YEAR. LIFE LINK III HAS A DEDICATED, MEDICALLY-CONFIGURED AIRPLANE READY AT ALL TIMES AND HAS ACCESS TO A FLEET OF OTHER AIRCRAFT FOR ADDITIONAL SUPPORT TO TRANSPORT ALL TYPES OF ILL OR INJURED PATIENTS. GROUND AMBULANCE TRANSPORTATION SERVICES LIFE LINK III PROVIDES BASIC LIFE SUPPORT (BLS), ADVANCED LIFE SUPPORT (ALS) AND CRITICAL CARE TRANSPORTATION SERVICES VIA GROUND AMBULANCE, 24 HOURS A DAY, 365 DAYS A YEAR. LIFE LINK III WORKS WITH TWIN CITIES AND OUTSTATE HOSPITALS TO PROVIDE CARE AND TRANSPORT FOR ALL TYPES OF ILL AND INJURED PATIENTS. EDUCATION AND SAFETY LIFE LINK III'S GROUND AMBULANCE, AIRPLANE AND HELICOPTER TRANSPORTATION SERVICES ARE ACCREDITED BY THE COMMISSION ON ACCREDITATION OF MEDICAL TRANSPORT SYSTEMS (CAMTS), WHICH REFLECTS THE ORGANIZATION'S COMMITMENT TO MEETING OR EXCEEDING THE HIGHEST STANDARDS IN PATIENT CARE, QUALITY AND SAFETY. THERE ARE 141 CAMTS ACCREDITED SERVICES NATIONALLY. LIFE LINK III IS ONE (1) OF 30 MEDICAL TRANSPORTATION SERVICES NATIONALLY THAT ARE CAMTS ACCREDITED FOR ALL THREE MODES OF TRANSPORTATION. LIFE LINK III PROVIDES OUTREACH EDUCATION AND TRAINING TO PRE-HOSPITAL AND HOSPITAL HEALTHCARE PROVIDERS COVERING SUCH TOPICS AS HELICOPTER LANDING ZONE SET UP, SCENE SAFETY, PATIENT TRANSPORT PREPARATION AND OTHER PATIENT CARE TOPICS. LIFE LINK III ACTIVELY PARTICIPATES WITH THE COMMUNITIES IT SERVES, INCLUDING PUBLIC, INFORMATIONAL, SCHOOL, INJURY PREVENTION AND COMMUNITY EVENTS. IN 2010 THE ORGANIZATION DONATED APPROXIMATELY 480 HOURS OF CLINICIAN TIME, 240 HOURS OF PILOT TIME AND 75 HOURS OF AIRCRAFT TIME FOR 119 SEPARATE COMMUNITY AND HEALTHCARE-RELATED EVENTS AND TRAININGS. IN ADDITION TO THE COMMUNITY AND HEALTHCARE-RELATED EVENTS, FOR 23 YEARS LIFE LINK III HAS PRESENTED THE TRAUMA TACTICSSM CONFERENCE. ANNUALLY, THIS CONFERENCE PROVIDES HIGH QUALITY CONTINUING EDUCATION WITH EXCEPTIONAL SPEAKERS AND SPECIAL GUESTS FOR 200+ EMERGENCY SERVICE AND FIRST RESPONDER PERSONNEL FROM MINNESOTA, WISCONSIN AND SURROUNDING STATES. TRAUMA TACTICSSM IS DESIGNED TO ENHANCE THE SKILLS OF PROVIDERS OF ALL LEVELS, FROM RESCUE AND PRE-HOSPITAL SITUATIONS TO TRANSPORT AND IN-HOSPITAL TREATMENT. FINANCIAL ASSISTANCE LIFE LINK III MAINTAINS A PROGRAM THAT WE CALL COMMUNITY CARE. THAT PROGRAM PROVIDES CARE FOR THOSE WHO ARE UNINSURED OR UNABLE TO AFFORD THE COST OF SERVICES. WE MAINTAIN RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE WE PROVIDE UNDER THIS PROGRAM. APPLICANTS FOR OUR CHARITY CARE PROGRAM ARE REQUESTED TO PROVIDE CURRENT AND PRIOR YEAR INCOME INFORMATION. WE USE INCOME-BASED CRITERIA IN OUR DETERMINATION OF CHARITY CARE AND USE THE FEDERAL POVERTY GUIDELINES ESTABLISHED BY THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES IN DETERMINATION OF ELIGIBILITY. IN 2010 THE AMOUNT OF CHARGES FOREGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER THIS PROGRAM TOTALED $1,315,000, OR 4.1% OF NET PATIENT SERVICE REVENUE. PATIENT RECEIVABLES AND CREDIT POLICY PATIENT ACCOUNTS RECEIVABLE ARE UNCOLLATERALIZED PATIENT OBLIGATIONS THAT ARE STATED AT THE AMOUNT MANAGEMENT EXPECTS TO COLLECT FROM OUTSTANDING BALANCES. THESE OBLIGATIONS ARE PRIMARILY FROM LOCAL RESIDENTS, MOST OF WHOM ARE INSURED UNDER THIRD-PARTY PAYER AGREEMENTS. THE ORGANIZATION BILLS THIRD-PARTY PAYERS ON THE PATIENTS' BEHALF, OR IF A PATIENT IS UNINSURED, THE PATIENT IS BILLED DIRECTLY. ONCE CLAIMS ARE SETTLED WITH THE PRIMARY PAYER, ANY SECONDARY INSURANCE IS BILLED, AND PATIENTS ARE BILLED FOR COPAY AND DEDUCTIBLE AMOUNTS THAT ARE THE PATIENTS' RESPONSIBILITY. PAYMENTS ON PATIENT ACCOUNTS RECEIVABLE ARE APPLIED TO THE SPECIFIC CLAIM IDENTIFIED ON THE REMITTANCE ADVICE OR STATEMENT. LIFE LINK III DOES NOT HAVE A POLICY TO CHARGE INTEREST ON PAST DUE ACCOUNTS. THE CARRYING AMOUNTS OF PATIENT ACCOUNTS RECEIVABLE ARE REDUCED BY ALLOWANCES THAT REFLECT MANAGEMENT'S BEST ESTIMATE OF THE AMOUNTS THAT WILL NOT BE COLLECTED. MANAGEMENT PROVIDES FOR CONTRACTUAL ADJUSTMENTS UNDER TERMS OF THIRD-PARTY REIMBURSEMENT AGREEMENTS THROUGH A REDUCTION OF GROSS REVENUE AND A CREDIT TO PATIENT ACCOUNT RECEIVABLES. IN ADDITION, MANAGEMENT PROVIDES FOR PROBABLE UNCOLLECTIBLE AMOUNTS, PRIMARILY UNINSURED PATIENTS AND AMOUNTS PATIENTS ARE PERSONALLY RESPONSIBLE FOR, THROUGH A CHARGE TO OPERATIONS - AS BAD DEBT EXPENSE- AND A CREDIT TO A VALUATION ALLOWANCE BASED ON ITS ASSESSMENT OF HISTORICAL COLLECTION LIKELIHOOD AND THE CURRENT STATUS OF INDIVIDUAL ACCOUNTS. BALANCES THAT ARE STILL OUTSTANDING AFTER MANAGEMENT HAS USED REASONABLE COLLECTION EFFORTS ARE WRITTEN OFF THROUGH A CHARGE TO THE VALUATION ALLOWANCE AND A CREDIT TO PATIENT ACCOUNTS RECEIVABLE. PATIENT ACCOUNTS RECEIVABLE ARE RECORDED IN THE ACCOMPANYING BALANCE SHEETS NET OF CONTRACTUAL ADJUSTMENTS AND AN ALLOWANCE FOR DOUBTFUL ACCOUNTS. IT IS UNKNOWN HOW MUCH BAD DEBT EXPENSE, IF ANY, REASONABLY COULD BE ATTRIBUTABLE TO PERSONS WHO LIKELY WOULD QUALIFY FOR FINANCIAL ASSISTANCE UNDER OUR COMMUNITY CARE PROGRAM.
FORM 990, PART VI, SECTION A, LINE 3
THE CEO AND CIO POSITIONS ARE CONTRACTED OUT TO OUTSIDE SERVICE FIRMS.
FORM 990, PART VI, SECTION A, LINE 4
THE EIGHTH AMENDED AND RESTATED BYLAWS WERE APPROVED, ADDING TO SECTION 1.1, "ST. MARY'S MEDICAL CENTER", AND SUCH OTHER ENTITIES AS THE BOARD OF DIRECTORS MAY ADMIT FORM TIME TO TIME.
FORM 990, PART VI, SECTION A, LINE 6
THERE IS ONE CLASS OF MEMBER. ALL MEMBERS ARE ENTITLED TO TO APPOINT TWO PERSONS TO THE BOARD OF DIRECTORS AND UPON DISSOLUTION OF THE ORGANIZATION, SHARE EQUALLY IN ANY SURPLUS PROPERTY. LIFE LINK III OPERATES AS A NON-PROFIT CONSORTIUM WITH NINE MEMBERS, INCLUDING: ALLINA HEALTH SYSTEM, CHILDREN'S HEALTH CARE, HENNEPIN HEALTHCARE SYSTEM INC, REGIONS HOSPITAL, FAIRVIEW HEALTH SERVICES, CENTRA CARE HEALTH SYSTEM, SACRED HEART HOSP. OF THE HOSPITAL SISTERS OF THE 3RD ORDER OF ST. FRANCIS, ST. LUKE'S HOSPITAL OF DULUTH, ST. MARY'S MEDICAL CENTER.
FORM 990, PART VI, SECTION B, LINE 11
THE RETURN IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER (CFO). THE CFO PROVIDES A DRAFT OF THE FORM TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW. THE BOARD OF DIRECTORS THE RECEIVES A DRAFT AND APPROVES PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE AND SIGN THE CONFLICT OF INTEREST STATEMENT. THE SIGNED STATEMENTS REMAIN ON FILE WITH THE ORGANIZATION'S CEO FOR THE FISCAL (CALENDAR) YEAR.
FORM 990, PART VI, SECTION B, LINE 15
THE COMPENSATION FOR THE CEO IS ESTABLISHED IN NEGOTIATION WITH AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, WHO CONSIDER AS PART OF THEIR DELIBERATIONS AND NEGOTIATIONS COMPARABLE ORGANIZATION DATA, OUTSIDE DATA SOURCES, AND THE NEEDS OF THE ORGANIZATION CONSISTENT WITH DIRECTION OF THE BOARD. FOR ALL OTHER OFFICERS AND KEY EMPLOYEES, THE DIRECTOR OF HUMAN RESOURCES IDENTIFIES AND OBTAINS COMPENSATION SURVEYS, INDUSTRY AND MARKET DATA, AND OTHER EXTERNAL COMPETITIVE INFORMATION SOURCES FOR EVALUATION. THIS INFORMATION IS EVALUATED AND CONSIDERED IN THE CONTEXT OF THE JOB DESCRIPTION AND POSITION SKILLS AND EXPERIENCE REQUIREMENTS BY THE DIRECTOR OF HUMAN RESOURCES AND THE CEO TO DEVELOP A COMPENSATION RANGE TO BE USED IN THE HIRING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE IN THE CARE OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER AND ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE ORGANIZATION'S OFFICE.
FORM 990, PART VII, SECTION A:
R. CARTER MCCOMB WAS HIRED AS A CONTRACTED INTERIM CEO THRU HIS RELATED ENTITY, ADVANCES IN MEDICINE. R. CARTER MCCOMB NO LONGER SERVES AS THE CEO.
FORM 990, PART VII, SECTION A, COLUMN B:
BOARD MEMBERS RECEIVING COMPENSATION FROM RELATED SUPPORTED ORGANIZATIONS ARE EMPLOYEES OF THOSE ENTITIES AND/OR THEIR AFFILIATES.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
MEMBERSHIP FEE 1,000,000. TOTAL TO FORM 990, PART XI, LINE 5: 1,000,000.
FORM 990, PART XI, LINE 2C:
THE FINANCE COMMITTEE AND BOARD OF DIRECTORS HAVE OVERSIGHT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.