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<p><span style="font-family: 'Courier New', monospace;">Dear Ms. Long,</span></p>
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<p><font face="Courier New, monospace">According to the following article, you provided Mendocino County</font></p>
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<p><font face="Courier New, monospace">Public Broadcasting (KZYX) with an opinion on their Form 990s:</font></p>
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<p><span style="font-family: 'Courier New', monospace;"><a href="http://www.ukiahdailyjournal.com/lifestyle/20150714/story-of-kzyx" class="OWAAutoLink" id="LPlnk115535">http://www.ukiahdailyjournal.com/lifestyle/20150714/story-of-kzyx</a></span><font face="Courier New, monospace"><br>
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<p><span style="font-family: 'Courier New', monospace;">The opinion appears to be based on the fact that you're a non-profit</span></p>
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<p><span style="font-family: 'Courier New', monospace;">accountant. So I found an advertisement for a business under your</span></p>
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<p><span style="font-family: 'Courier New', monospace;">name here:</span></p>
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<p><a href="http://creation-designs.com/gracemillennium/directory/html/legal.htm" class="OWAAutoLink" id="LPlnk513458"><span style="font-family: 'Courier New', monospace;">http://creation-designs.com/gracemillennium/directory/html/legal.htm</span></a><span style="font-family: 'Courier New', monospace;"><br>
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<p><span style="font-family: 'Courier New', monospace;">According to the advertisement, you're a "* Licensed Tax Preparer *"</span><br>
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<p><span style="font-family: 'Courier New', monospace;">with a business in Willits. </span><span style="font-family: 'Courier New', monospace; font-size: 12pt;">So I looked your name up at the IRS</span></p>
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<p><font face="Courier New, monospace" size="3">directory </font><font face="Courier New, monospace">for</font><font face="Courier New, monospace" size="3"> licensed tax preparers here:</font></p>
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<p><a href="http://irs.treasury.gov/rpo/rpo.jsf" class="OWAAutoLink" id="LPlnk288893"><span style="font-family: 'Courier New', monospace;">http://irs.treasury.gov/rpo/rpo.jsf</span></a><font face="Courier New, monospace" size="3"><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">I couldn't find anything under your name within 100 miles of Willits.</span><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">So I looked your name up at the State Board of Accountancy here:</span></p>
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<p><span style="font-family: 'Courier New', monospace;"><a href="http://www2.dca.ca.gov" class="OWAAutoLink" id="LPlnk674330">http://www2.dca.ca.gov</a></span><a href="http://www2.dca.ca.gov" class="OWAAutoLink" id="LPlnk674330"></a><span style="font-family: 'Courier New', monospace; font-size: medium;"><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">This time I couldn't find anything under your name within the entire</span><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">State. I did manage to find six non-profits that you filed Form 990s</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">for. They include:</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">* Art of the Matter Performance Foundation / Net Assets + $12,090</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">* Billy Foundation / Net Assets + $53,452</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">* Digital Clubhouse Network / Net Assets - ($5,768)</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">* Earthmind / Net Assets + $58,860</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">* Ecoventure / Net Assets - ($1,326)</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">* Mixed Bag Productions / Net Assets + $14,459</span></p>
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<p><font face="Courier New, monospace" size="3">Would you mind showing me any license under which you prepared these</font></p>
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<p><font face="Courier New, monospace" size="3">Form 990s? Also, I'd appreciate it if you could take a look at the</font></p>
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<p><font face="Courier New, monospace" size="3">Form 990s for MCPB / KZYX here:</font></p>
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<p><a href="http://nccsweb.urban.org/communityplatform/nccs/organization/profile/id/680050440/popup/1" class="OWAAutoLink" id="LPlnk6738"><span style="font-family: 'Courier New', monospace;">http://nccsweb.urban.org/communityplatform/nccs/organization/profile/id/680050440/popup/1</span></a><font face="Courier New, monospace" size="3"><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">As you'll notice in Schedule O for the past five years, there's a</span><font face="Courier New, monospace" size="3"><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">policy in place that 'No review (of the Form 990) was or will be</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">conducted (by the organization)'. I saw no such policy on any of the</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">other Form 990s you've filed. What could be the reason for a policy</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">like that? And finally, on page 12, Part XII. Where each of those </span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">Form 990s reports that no audited financial statements had been </span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">reviewed or compiled by an independent accountant. Then please look</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">at this:</span></p>
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<p><a href="http://www.kzyx.org/index.php/about-us/station-business/mcpb-bylaws-and-financial-statements" class="OWAAutoLink" id="LPlnk759970"><span style="font-family: 'Courier New', monospace;">http://www.kzyx.org/index.php/about-us/station-business/mcpb-bylaws-and-financial-statements</span></a><span style="font-family: 'Courier New', monospace; font-size: medium;"><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">As you can see, MCPB/KZYX has published documents on its website that</span><font face="Courier New, monospace" size="3"><br>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">appear to be audited financial statements. From the facts I've gathered</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">and your published opinion, I can draw the following conclusions; </span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">(1) You're accustomed to Form 990s being prepared for non-profit clients </span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">without </span><span style="font-family: 'Courier New', monospace; font-size: medium;">any </span><span style="font-family: 'Courier New', monospace; font-size: medium;">State or Federal
tax preparation license, and;</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">(2) You're accustomed to Form 990s being kept away from from non-profit</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">organizations, </span><span style="font-family: 'Courier New', monospace; font-size: medium;">and;</span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">(3) You're accustomed to conflicting information being presented </span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">about the </span><span style="font-family: 'Courier New', monospace; font-size: medium;">existence of </span><span style="font-family: 'Courier New', monospace; font-size: medium;">audited
financial statements for non-profit </span></p>
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<p><span style="font-family: 'Courier New', monospace; font-size: medium;">clients.</span></p>
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<p><font face="Courier New, monospace" size="3">If I'm mistaken about any of these conclusions, please show me how and</font></p>
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<p><font face="Courier New, monospace" size="3">I'll gladly stand corrected.</font></p>
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<p><font face="Courier New, monospace" size="3">Thanks for your prompt attention to this important matter.</font></p>
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<p><font face="Courier New, monospace" size="3">Sincerely,</font></p>
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<p><font face="Courier New, monospace" size="3">Scott M. Peterson</font></p>
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<p><font face="Courier New, monospace" size="3">Mendocino</font></p>
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<p><font face="Courier New, monospace" size="3">(cc: KZYXTalk, KZYX Board Members, Freddie Long - lonlefan@pacific.net)</font></p>
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