2024-02-15T14:27:05-06:00 2023-09-30 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2022-10-01 426077108 VARIETY - THE CHILDREN'S CHARITY OF IOWA VARI 5152434660 505 FIFTH AVE STE 310 DES MOINES IA 50309 SHERI MCMICHAEL EXECUTIVE DIRECTOR 5152434660 2024-02-15 1 SHERI MCMICHAEL 999009999 0 DAVID ELLIS P01306431 5152258400 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHERI MCMICHAEL 505 FIFTH AVE STE 310 DES MOINES IA 50309 4709329 0 X WWW.VARIETYIOWA.COM X 1965 IA VARIETY - THE CHILDREN'S CHARITY OF IOWA IS DEDICATED TO IMPROVING THE LIVES OF UNDERPRIVILEGED, AT RISK AND SPECIAL NEEDS CHILDREN THROUGHOUT IOWA. 33 33 9 500 0 0 4273465 4329868 0 0 30276 141732 -80181 -170485 4223560 4301115 2796205 3249214 0 0 567341 568600 0 0 292697 211457 245189 3575003 4063003 648557 238112 5073530 5308168 700353 547629 4373177 4760539 VARIETY - THE CHILDREN'S CHARITY OF IOWA IS DEDICATED TO IMPROVING THE LIVES OF UNDERPRIVILEGED, AT RISK AND SPECIAL NEEDS CHILDREN THROUGHOUT IOWA. 0 0 3605638 3249214 VARIETY PROVIDES FUNDING TO QUALIFIED AGENCIES THROUGHOUT IOWA FOR CHILDREN WHO ARE UNDERPRIVILEGED, AT RISK, CRITICALLY ILL OR LIVING WITH SPECIAL NEEDS. VARIETY PROVIDES ALL-INCLUSIVE PLAYGROUNDS FOR CHILDREN OF ALL ABILITIES TO PLAY TOGETHER AND FOSTER FRIENDSHIP. VARIETY PARTNERS WITH IOWA HOSPITALS TO HELP CRITICALLY ILL CHILDREN AND THEIR FAMILIES BY PROVIDING COMFORT, CARE AND FULFILLING IMMEDIATE FINANCIAL NEEDS. VARIETY PROVIDES BIKES, HELMETS AND LOCKS TO CHILDREN WHO DO NOT OWN A BIKE, AS WELL AS SPECIALIZED BIKES AND EQUIPMENT FOR CHILDREN LIVING WITH SPECIAL NEEDS. 3605638 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 9 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 33 33 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ALICIA DOWDEN 5152434660 505 FIFTH AVE STE 310 DES MOINES IA 50309 POLLY LONEMAN PRESIDENT 5.00 X X 0 0 0 DANNY BEYER VP OPERATIONS 5.00 X X 0 0 0 KATIE STULL VP MARKETING 5.00 X X 0 0 0 STUART RUDDY VP DEVELOPMENT 5.00 X X 0 0 0 MATT DAVIS VP FINANCE 5.00 X X 0 0 0 KIM HEGEDUS IMMEDIATE PAST PRESIDENT 5.00 X X 0 0 0 DAVID ADAMS MEMBER 1.00 X 0 0 0 KATHY ANDERSON MEMBER 1.00 X 0 0 0 LISA BAKER MEMBER 1.00 X 0 0 0 MIKE BREWINGTON MEMBER 1.00 X 0 0 0 NICK CALLISON MEMBER 1.00 X 0 0 0 KENNY CHASTEN MEMBER 1.00 X 0 0 0 CHRISTINA COOPER MEMBER 1.00 X 0 0 0 KIM CRAFT MEMBER 1.00 X 0 0 0 LIZ CUMPTON MEMBER 1.00 X 0 0 0 HEATHER DAYTON MEMBER 1.00 X 0 0 0 COLBY ELMITT MEMBER 1.00 X 0 0 0 DAN KOSTER MEMBER 1.00 X 0 0 0 TODD LANTZ MEMBER 1.00 X 0 0 0 JOSH LOEFFLER MEMBER 1.00 X 0 0 0 JOE MILNES MEMBER 1.00 X 0 0 0 TOM NUCARO MEMBER 1.00 X 0 0 0 GABE OLSON MEMBER 1.00 X 0 0 0 JON PHILLIPS MEMBER 1.00 X 0 0 0 PAIGE ROTH MEMBER 1.00 X 0 0 0 GAVIN SCROGGIN MEMBER 1.00 X 0 0 0 JOE SHERIDAN MEMBER 1.00 X 0 0 0 KEVIN SHERLOCK MEMBER 1.00 X 0 0 0 JENAE SIKKINK MEMBER 1.00 X 0 0 0 TOM TRIPLETT MEMBER 1.00 X 0 0 0 JEFF ULFERTS MEMBER 1.00 X 0 0 0 JASON WEGNER MEMBER 1.00 X 0 0 0 BRET WILTSE MEMBER 1.00 X 0 0 0 SHERI MCMICHAEL EXECUTIVE DIRECTOR 50.00 X 133371 0 16465 133371 0 16465 1 0 0 0 0 4182834 147034 4329868 132049 132049 9683 0 9683 9683 9683 156747 4182834 388077 -231330 -231330 80982 20137 60845 60845 4301115 9683 0 -38436 2921349 2921349 327865 327865 144722 72361 50653 21708 332013 140291 32159 159563 16809 7498 2920 6391 36827 16427 6397 14003 38229 17052 6641 14536 45532 20310 7909 17313 41597 22696 5927 12974 3811 1822 624 1365 57134 25485 9925 21724 5918 2699 1009 2210 2925 1305 508 1112 30952 30952 5297 2363 920 2014 7062 3150 1227 2685 OTHER 19842 11204 2708 5930 EQUIPMENT RENTAL AND MA 14281 6370 2481 5430 TELEPHONE AND INTERNET 6075 2710 1055 2310 POSTAGE AND SHIPPING 3074 1923 361 790 1689 758 292 639 4063003 3605638 164668 292697 345588 2860261 2524165 750615 731870 68681 106757 41633 30922 11964 10711 1382009 1589077 5073530 5308168 53353 44229 610000 485400 37000 18000 700353 547629 X 3171963 3106861 1201214 1653678 4373177 4760539 5073530 5308168 238112 149249 0 X X 0 1 X 1 0 X 3964023 4071234 4499467 4536536 4182904 21254164 3964023 4071234 4499467 4536536 4182904 21254164 3039307 18214857 34052 25039 18545 30276 132049 239961 21494125 0.84740 0.99460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1382009 21432 193350 7714 1589077 1315623 301169 -227461 7322 1382009 1069655 939 251225 6196 1315623 896841 126149 51251 4586 1069655 777868 100770 22032 3829 896841 1.00000 1 0 41633 30922 10711 10711 INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION OF GREATER DSM 1589077 1589077 X 4858579 149249 408214 557463 4301116 0 4301116 4471217 408214 408214 4063003 0 4063003 PART V, LINE 4: THE ORGANIZATION HAS AN ENDOWMENT FUND THAT WAS ESTABLISHED BY THE BOARD FOR GENERAL OPERATING PURPOSES. PART X, LINE 2: VARIETY HAS A DETERMINATION LETTER FROM THE IRS STATING VARIETY IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. VARIETY HAS FILED A FORM 990 TAX RETURN IN THE U.S. FEDERAL JURISDICTION. MANAGEMENT OF VARIETY BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. ANY INTEREST AND PENALTY PAYMENTS WOULD BE RECORDED IN SEPARATE ACCOUNT IN THE FINANCIAL STATEMENTS. VARIETY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 408,214. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 408,214. TELETHON 3000783 2990765 10018 2500 11772 200 62712 DES MOINES STAG 341697 287645 54052 0 10006 0 71912 6 997101 904424 92677 1714 43255 14000 170006 4339581 4182834 156747 4214 65033 14200 304630 388077 -231330 80982 14710 5427 1 1.00000 80982 14710 5427 20137 60845 IA 1 0 0 0 0 0 1 BLANK CHILDRENS HOSPITAL - UNITYPOINT HEALTH 1200 PLEASANT ST DES MOINES IA 50309 421467682 501(C)3 306713 0 REYNOLDS FAMILY NICU PROJECT CHILDSERVE 5406 MERLE HAY ROAD JOHNSTON IA 50131 421467682 501(C)3 250000 0 BEHAVIORAL HEALTH CLINIC; CHILDREN'S SERVICES YSS 420 KELLOGG AVE AMES IA 50010 421467682 501(C)3 250000 0 BEHAVIORAL HEALTH CAMPUS BLANK CHILDRENS HOSPITAL - UNITYPOINT HEALTH 1200 PLEASANT ST DES MOINES IA 50309 421467682 501(C)3 174924 0 EQUIPMENT FOR THE VARIETY NICU MERCYONE DES MOINES FOUNDATION 411 LAUREL ST STE 2250 DES MOINES IA 50314 421467682 501(C)3 116275 0 INFANT WARMERS FOR BIRTHING SUITES IOWA ARBORETUM INC 1875 PEACH AVE MADRID IA 50156 421467682 501(C)3 100000 0 TREEHOUSE VILLAGE PROJECT WITH ALL-INCLUSIVE PLAYGROUND STARTS RIGHT HERE 455 SW 5TH ST STE A DES MOINES IA 50309 421467682 501(C)3 100000 0 BUILDING PURCHASE AND RENOVATION WILLKIE HOUSE INC 900 17TH ST DES MOINES IA 50314 421467682 501(C)3 88085 0 GYM RENOVATION BLANK PARK ZOO FOUNDATION 7401 SW 9TH ST DES MOINES IA 50315 421467682 501(C)3 75000 0 YOUTH PROGRAMMING AND SERVICES ELLIPSIS PO BOX 39 JOHNSTON IA 50131 421467682 501(C)3 75000 0 DURABLE BEDS FOR ALL FACILITIES FREEDOM FOR YOUTH MINISTRIES 2301 HICKMAN RD DES MOINES IA 50310 421467682 501(C)3 72000 0 FREEDOM CONSTRUCTION SERVICES TRADES TRAINING PROGRAM OAKRIDGE NEIGHBORHOOD SERVICES 1401 CENTER ST DES MOINES IA 50314 421467682 501(C)3 68000 0 YOUTH EMPLOYMENT PROGRAM MARY GREELEY MEDICAL CENTER FOUNDATION 1111 DUFF AVE AMES IA 50010 421467682 501(C)3 67500 0 MONITORS FOR THE BIRTHWAYS/NICU UNIT BY DEGREES 2507 UNIVERSITY DES MOINES IA 50311 421467682 501(C)3 65000 0 BY DEGREES PROGRAMMING AND POST-SECONDARY PREPARATION LEON COMMUNITY PLAYGROUND COMMITTEE PO BOX 351 LEON IA 50144 421467682 501(C)3 50000 0 INCLUSIVE PLAYGROUND SURFACING ORCHARD PLACE 2116 GRAND AVE DES MOINES IA 50312 421467682 501(C)3 45000 0 SPECIALIZED FURNITURE FOR OUTPATIENT MENTAL HEALTH CLINIC DENTAL CONNECTIONS 1111 NINTH ST STE 190 DES MOINES IA 50314 421467682 501(C)3 44000 0 DENTAL EQUIPMENT FOR MOBILE DENTAL UNIT YWCA CLINTON 317 7TH AVE SOUTH CLINTON IA 52732 421467682 501(C)3 39000 0 MINIVAN SANFORD CENTER 1700 GENEVA ST SIOUX CITY IA 51103 421467682 501(C)3 36400 0 MINIVAN EASTERSEALS IOWA 401 NE 66TH AVE DES MOINES IA 50313 421467682 501(C)3 33522 0 SHADE STRUCTURE FOR THE NEW PLAYGROUND; LAWNMOWER BALANCE AUTISM 1625 ADVENTURELAND DR STE B ALTOONA IA 50009 421467682 501(C)3 33500 0 EXPANSION OF INTEGRATED PRESCHOOL AMERICAN HOME FINDING ASSOCIATION PO BOX 656 OTTUMWA IA 52501 421467682 501(C)3 30000 0 ROOF AND SIDING FOR RECREATIONAL CENTER CRITTENTON CENTER 600 4TH ST STE 100 SIOUX CITY IA 51101 421467682 501(C)3 30000 0 MINIVAN MERCY MEDICAL CENTER 701 10TH ST SE CEDAR RAPIDS IA 52403 421467682 501(C)3 29231 0 STRYKER BASSINET, MEDICAL CRIBETTE, PANDA WARMER BOYS & GIRLS CLUBS OF CENTRAL IOWA 1421 WALKER ST DES MOINES IA 50316 421467682 501(C)3 25000 0 STEAM MAKERSPACE ROOM CAMP HERTKO HOLLOW 4200 UNIVERSITY AVE STE 320 WEST DES MOINES IA 50266 421467682 501(C)3 25000 0 CAMP FEES EVERYSTEP GRIEF AND LOSS SERVICES 3000 EASTON BLVD DES MOINES IA 50317 421467682 501(C)3 25000 0 SUPPLIES AND MATERIALS FOR CHILDRENS GRIEF PROGRAMS HILLS & DALES 1011 DAVIS ST DUBUQUE IA 52001 421467682 501(C)3 25000 0 AUTISM CENTER FINLEY HEALTH FOUNDATION 350 N GRANDVIEW AVE DUBUQUE IA 52001 421467682 501(C)3 23410 0 INFANT WARMING BED ST ANTHONY REGIONAL HOSPITAL 311 SOUTH CLARK ST CARROLL IA 51401 421467682 501(C)3 22160 0 RESUSCITATIVE EQUIPMENT; STABILIZATION WORKROOM PRIMARY HEALTH CARE INC 1200 UNIVERSITY AVE 200 DES MOINES IA 50314 421467682 501(C)3 21896 0 EQUIPMENT FOR PEDIATRIC EXAM ROOMS; VISION SCREENERS BLEEDING DISORDERS OF THE HEARTLAND PO BOX 36568 DES MOINES IA 50315 421467682 501(C)3 20000 0 CAMP FACILITY, COUNSELORS/MEDICAL STAFF, MEDICAL SUPPLIES CAMP HIGH HOPES 5804 CORRECTIONVILLE RD SIOUX CITY IA 51106 421467682 501(C)3 20000 0 SENSORY ROOM ITEMS, CALMING TOYS CHILDRENS CANCER CONNECTION 5701 GREENDALE RD JOHNSTON IA 50131 421467682 501(C)3 20000 0 TEEN CAMP AND EXPLORATION EXPEDITION FRIENDS OF DES MOINES PARKS 1551 E MLK JR PKWY DES MOINES IA 50317 421467682 501(C)3 20000 0 SWIM LESSON SCHOLARSHIPS AND TOWELS IOWA HEALTHIEST STATE INITIATIVE 301 GRAND AVE DES MOINES IA 50309 421467682 501(C)3 20000 0 FRUIT AND VEGETABLE INCENTIVES MERCYONE HOUSE OF MERCY 1409 CLARK ST DES MOINES IA 50314 421467682 501(C)3 18895 0 PLAYGROUND UPDATES; CHILDREN'S SERVICES IOWA SPORTS FOUNDATION 1421 S BELL AVE 104 AMES IA 50010 421467682 501(C)3 18000 0 TRACK RACING CHAIRS SLEEP IN HEAVENLY PEACE 1560 ELDRIDGE AVE TWIN FALLS ID 83301 421467682 501(C)3 17750 0 FULLY FURNISHED TWIN BEDS WITWER CHILDRENS THERAPY - UNITYPOINT HEALTH 810 1ST AVE NE SECOND FLOOR CEDAR RAPIDS IA 52402 421467682 501(C)3 17720 0 ADULT CHANGING TABLE, OUTDOOR COMMUNICATION BOARD AREA SUBSTANCE ABUSE COUNCIL (ASAC) 3601 16TH AVE SW CEDAR RAPIDS IA 52404 421467682 501(C)3 17575 0 SECURITY CAMERAS AT RESIDENTIAL FACILITY MENTOR IOWA 2332 ROCKLYN DR URBANDALE IA 50322 421467682 501(C)3 17500 0 GROUP EVENTS, CHILDREN'S CLOTHING, MENTOR/MENTEE FUND EASTERN IOWA ARTS ACADEMY 1841 E AVE NE CEDAR RAPIDS IA 52402 421467682 501(C)3 15500 0 MATERIALS AND ART SUPPLIES FOR ART CLASSES FAMILY & CHILDRENS COUNCIL OF BLACK HAWK COUNTY 316 W 5TH ST WATERLOO IA 50701 421467682 501(C)3 15000 0 CAR SEATS, PACK-N-PLAYS, BABY SAFETY ITEMS SPINA BIFIDA ASSOCIATION OF IOWA 8525 DOUGLAS AVE STE 39 URBANDALE IA 50322 421467682 501(C)3 15000 0 CAMP SO BRIGHT FOR CHILDREN WITH SPINA BIFIDA FOUR MOUNDS FOUNDATION 4900 PERU RD DUBUQUE IA 52001 421467682 501(C)3 14955 0 ESSENTIAL TOOLS, SAFETY GEAR, AND WORK CLOTHING MERCYONE WATERLOO FOUNDATION 3421 WEST NINTH ST WATERLOO IA 50702 421467682 501(C)3 14292 0 SPOT VISION SCREENERS BIG BROTHERS BIG SISTERS OF CENTRAL IOWA 9051 SWANSON BLVD CLIVE IA 50325 421467682 501(C)3 12500 0 MEMBERSHIPS, PROGRAM SUPPLIES, AND CLASSES JUNIOR ACHIEVEMENT OF CENTRAL IOWA 6100 GRAND AVE DES MOINES IA 50312 421467682 501(C)3 12500 0 JA BIZTOWN AND JA FINANCE PARK THE ARC OF WOODBURY COUNTY 6000 GORDON DR SIOUX CITY IA 51106 421467682 501(C)3 11775 0 FIELD TRIPS AND ACTIVITIES FOR CHILDREN WITH SPECIAL NEEDS RHYTHMS OF GRACE 23625 RIVER HEIGHTS DR DALLAS CENTER IA 50063 421467682 501(C)3 11445 0 ADAPTIVE RIDING EQUIPMENT INSPIRATION STABLES PO BOX 16 PEOSTA IA 52068 421467682 501(C)3 11094 0 PERMANENT RIDING TRAIL CHI HEALTH MERCY HOSPITAL 800 MERCY DR COUNCIL BLUFFS IA 51053 421467682 501(C)3 11047 0 NEONATAL PHOTOTHERAPY SYSTEMS BIDWELL RIVERSIDE CENTER 1203 HARTFORD AVE DES MOINES IA 50315 421467682 501(C)3 11000 0 FLOORING IN CHILD DEVELOPMENT CENTER CHILDREN AND FAMILY URBAN MOVEMENT 1548 8TH ST DES MOINES IA 50314 421467682 501(C)3 10000 0 PORTABLE HAND WASHING STATIONS, BOOK CLUB BAGS REACH OUT AND READ IOWA PO BOX 13034 DES MOINES IA 50309 421467682 501(C)3 10000 0 CHILDREN'S BOOKS YWCA OF THE QUAD CITIES 229 16TH ST ROCK ISLAND IL 61201 421467682 501(C)3 10000 0 SURFACING FOR CHILD CARE CENTER ROOFTOP PLAYGROUND CHILD ABUSE PREVENTION SERVICES 306 S 17TH AVE MARSHALLTOWN IA 50158 421467682 501(C)3 9170 0 HEALTH, HYGIENE, FEEDING AND SAFETY ITEMS IOWA SPECIALTY HOSPITAL FOUNDATION - CLARION 1302 SOUTH MAIN ST CLARION IA 50525 421467682 501(C)3 9020 0 NEOBLUE BILIBANK LIGHTS AND BASSINET ASAP THE AFTER SCHOOL ARTS PROGRAM 600 SIXTH AVE DES MOINES IA 50309 421467682 501(C)3 9000 0 ARTS PROGRAM SUPPLIES DES MOINES REFUGEE SUPPORT 1110 SOUTH AVE NORWALK IA 50211 421467682 501(C)3 9000 0 BUS PASSES; CAMP REGISTRATION YOUNG WOMENS RESOURCE CENTER 818 5TH AVE DES MOINES IA 50309 421467682 501(C)3 8700 0 SUPPLIES/ACTIVITY FEES FOR AFTER SCHOOL AND SUMMER GROUPS BEST BUDDIES IN IOWA 7518 HICKMAN RD DES MOINES IA 50324 421467682 501(C)3 7500 0 IOWA SCHOOL FRIENDSHIP, CHAPTER EXPANSION, FRIENDSHIP BALL SHOES THAT FIT 3737 WESTOWN PKWY WEST DES MOINES IA 50266 421467682 501(C)3 7500 0 CHILDREN'S SHOES SKATE DSM PO BOX 93385 DES MOINES IA 50309 421467682 501(C)3 7500 0 SKATEBOARDS AND HELMETS DUBUQUE VISITING NURSE ASSOCIATION 660 IOWA ST DUBUQUE IA 52001 421467682 501(C)3 7404 0 DIGITAL INFANT SCALE GIRL SCOUTS OF GREATER IOWA 10715 HICKMAN RD URBANDALE IA 50322 421467682 501(C)3 7000 0 DISCOVER BOXES AND DAY CAMP ACTIVITIES JEWELS ACADEMY 1620 PLEASANT ST STE 216 DES MOINES IA 50314 421467682 501(C)3 7000 0 YOUNG EMERGING SCIENTISTS WORKSHOPS 73 TRADITIONAL BIKES, HELMETS, LOCKS 750 161457 FAIR MARKET VALUE TRADITIONAL BIKES, HELMETS, LOCKS SPECIALIZED BIKES AND EQUIPMENT 65 166408 FAIR MARKET VALUE TRADITIONAL BIKES, HELMETS, LOCKS FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT, THE EXECUTIVE COMMITTEE, AND THE FINANCE COMMITTEE. A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS BEFORE IT IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS THAT ARISE DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY A COMMITTEE OF BOARD OF DIRECTORS. COMPARABLE SALARY INFORMATION OF OTHER NONPROFIT EXECUTIVE DIRECTORS IS OBTAINED AND REVIEWED TO ASSIST IN ESTABLISHING THE EXECUTIVE DIRECTOR'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT.