2024-10-17T08:23:37-05:00 2023-12-31 420714325 RSM US LLP 227 WEST FIRST STREET SUITE 700 DULUTH MN 55802 990 2023-01-01 363584029 UPPER MIDWEST ORGAN PROCUREMENT ORGANIZATION INC / LIFESOURCE UPPE 6128006100 2225 WEST RIVER ROAD NORTH MINNEAPOLIS MN 55411 LUIS F VALIENTE CHIEF FINANCIAL OFFICER 6128006100 2024-10-15 1 0 JULIE BOYER P01278549 2187275025 2024-10-15 2023 2024-10-15 13:58:12Z LIFESOURCE KELLY WHITE 2225 WEST RIVER ROAD NORTH MINNEAPOLIS MN 55411 107739580 0 X WWW.LIFE-SOURCE.ORG X 1987 MN LIFESOURCE SAVE LIVES AND OFFERS HOPE AND HEALING THROUGH EXCELLENCE IN ORGAN, TISSUE AND EYE DONATION. 14 14 281 245 0 0 518351 3130922 81495897 96569185 949702 1081223 -45310 -14177 82918640 100767153 0 0 0 0 26546553 30930540 0 0 102120 54173747 71040792 80720300 101971332 2198340 -1204179 69616976 73182598 18349312 21608194 51267664 51574404 X LIFESOURCE SAVES LIVES AND OFFERS HOPE AND HEALING THROUGH EXCELLENCE IN ORGAN, EYE AND TISSUE DONATION. 0 0 89623503 86874816 ORGAN PROCUREMENT: THE ORGAN PROCUREMENT DEPARTMENT WORKS COLLABORATIVELY WITH HOSPITAL STAFF IN THE LIFESOURCE DONOR SERVICE AREA (MINNESOTA, NORTH DAKOTA, SOUTH DAKOTA, AND A PORTION OF WESTERN WISCONSIN) TO IDENTIFY POTENTIAL ORGAN DONORS, PROVIDE SUPPORT TO FAMILIES THROUGHOUT THE DONATION PROCESS, SUPPORT PROTOCOLS ESTABLISHED BY THE UNITED NETWORK FOR ORGAN SHARING TO MATCH THE ORGANS WITH THE INTENDED RECIPIENT, COORDINATE ALL CLINICAL ACTIVITIES AND ARRANGE THE SURGICAL RECOVERY OF ORGANS. DONATION COORDINATORS IN CONJUNCTION WITH DONOR SERVICES CENTER STAFF ACQUIRE KNOWN INFORMATION ABOUT AN INDIVIDUAL'S DOCUMENTED DESIGNATION FOR DONATION. IF NO KNOWN DOCUMENTATION EXISTS, THE COORDINATOR WILL WORK WITH THE NEXT-OF-KIN TO OBTAIN AUTHORIZATION FOR DONATION. IN 2023, LIFESOURCE MANAGED 255 ORGAN DONATION CASES, RESULTING IN 778 ORGAN TRANSPLANTS. IN ADDITION, STAFF COORDINATED THE IMPORT AND SUBSEQUENT TRANSPLANT OF 565 ORGANS FROM DONORS OUTSIDE THE LIFESOURCE REGION FOR TRANSPLANTATION IN THE LIFESOURCE REGION. THESE SERVICES SUPPORT THE WORK OF NINE TRANSPLANT PROGRAMS LOCATED IN THE LIFESOURCE SERVICE AREA. 2090273 9143638 TISSUE AND EYE PROCUREMENT: LIFESOURCE TISSUE RECOVERY STAFF COORDINATED 896 TISSUE DONATION CASES, RESULTING IN THE TRANSPLANT OF APPROXIMATELY 63,916 TISSUE GRAFTS CONSISTING OF BONE, CONNECTIVE TISSUE, FASCIA, SKIN, VEIN AND HEART VALVES. LIFESOURCE TISSUE RECOVERY STAFF ALSO COORDINATED 100 EYE DONATION CASES, RESULTING IN CORNEAS RECOVERED FOR TRANSPLANT AND RESEARCH. 2745870 PUBLIC EDUCATION:LIFESOURCE MAINTAINS A STRONG COMMITMENT TO PUBLIC EDUCATION ACTIVITIES DESIGNED TO INCREASE AWARENESS AND UNDERSTANDING ABOUT THE NEED FOR ORGAN AND TISSUE DONATION IN THE LIFESOURCE REGION. THE LIFESOURCE REGION HAS AN OVERALL 70% REGISTERED DONOR RATE, AMONG THE HIGHEST IN THE NATION. THE EDUCATION ACTIVITIES ARE FOCUSED ON DEVELOPING EXTERNAL RELATIONSHIPS FOR THE PURPOSE OF BUILDING SUPPORT FOR DONATION AND POSITIONING LIFESOURCE AS THE DONATION EXPERT IN THE REGION. THIS WORK IS CRITICAL AS THE GROWING NEED FOR ORGANS AND TISSUES WILL NOT BE MET WITHOUT INCREASED PUBLIC SUPPORT AND INDIVIDUALS WHO DESIGNATE THEMSELVES AS DONORS THROUGH THE STATE DRIVER'S LICENSE BUREAUS OR ONLINE STATE DONOR REGISTRY. IN 2023, 245 VOLUNTEERS SUPPORTED THE LIFESOURCE MISSION THROUGH HIGH SCHOOL AND COMMUNITY EDUCATION. THE PUBLIC EDUCATION DEPARTMENT ALSO WORKED TO INCREASE DONATION THROUGH MEDIA CAMPAIGNS, COMMUNITY OUTREACH INITIATIVES, GOVERNMENT RELATIONS AND DONOR FAMILY SERVICES. 550731 HOSPITAL SERVICES:THE HOSPITAL SERVICES DEPARTMENT IS COMMITTED TO MAXIMIZING ORGAN AND TISSUE DONATION BY BUILDING SUCCESSFUL RELATIONSHIPS WITH KEY STAFF MEMBERS OF 279 DONOR HOSPITALS LOCATED THROUGHOUT THE LIFESOURCE REGION. LIFESOURCE HOSPITAL LIAISONS AND CLINICAL HOSPITAL COORDINATORS ARE STRATEGICALLY LOCATED IN MINNEAPOLIS, MN; DULUTH, MN; FARGO, ND; BISMARCK, ND; AND RAPID CITY, SD. THE GOALS OF THIS DEPARTMENT INCLUDE MAINTAINING STRONG WORKING RELATIONSHIPS WITH HOSPITAL STAFF, PROVIDING EDUCATION TO CLINICIANS, ASSISTING HOSPITAL STAFF COMPLY WITH FEDERAL STANDARDS AND ON-SITE SUPPORT DURING DONATION CASES. 550731 94459646 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 106 0 1 281 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X LUIS FERNANDO VALIENTE 6128006100 2225 WEST RIVER ROAD NORTH MINNEAPOLIS MN 55411 KEN ACKERMAN DIRECTOR (THRU 12/6/23) 5.00 X 0 0 0 ANDREW ADAMS MD DIRECTOR 5.00 X 0 0 0 SARA CRIGER DIRECTOR (THRU 6/30/23) 5.00 X 0 0 0 GRETCHEN DAHLBERG DIRECTOR 5.00 X 0 0 0 THOMAS HARRIS JR DIRECTOR 5.00 X 0 0 0 JULIE HEIMBACH MD DIRECTOR 5.00 X 0 0 0 ALEX HILL PHD DIRECTOR 5.00 X 0 0 0 JERRY LEE DIRECTOR 5.00 X 0 0 0 KIM MALSAM-RYSDON DIRECTOR 5.00 X 0 0 0 MONICA MAYER MD DIRECTOR 5.00 X 0 0 0 REUBEN MOORE DIRECTOR 5.00 X 0 0 0 MEGAN REMARK DIRECTOR (THRU 6/30/23) 5.00 X 0 0 0 BENJAMIN SUN MD DIRECTOR 5.00 X 0 0 0 GEORGE SURRATT DIRECTOR 5.00 X 0 0 0 KIM SIMENSEN CHAIR 5.00 X X 0 0 0 MYLYNN TUFTE VICE CHAIR 5.00 X X 0 0 0 CRAIG BROMAN SECRETARY/TREASURER 5.00 X X 0 0 0 KELLY WHITE CHIEF EXECUTIVE OFFICER 50.00 X 562939 0 50809 PETER FARSTAD CHIEF FINANCIAL OFFICER (THRU 12/31/23) 50.00 X 454021 0 74862 SUSAN LARSON CHIEF ADMINISTRATIVE OFFICER 50.00 X 327095 0 38008 STEPH DAVIS CHIEF OPERATING OFFICER 50.00 X 145289 0 8778 LUIS FERNANDO VALIENTE CHIEF FINANCIAL OFFICER 50.00 X 42056 0 1809 GREG VEENENDAAL DIRECTOR OF CLINICAL SERVICES-ORGAN 50.00 X 262229 0 70123 KYLE KINSEY DIRECTOR OF CLINICAL SVCS TISSUE&DSC 50.00 X 280786 0 29103 MARGARET ROGERS DIRECTOR OF TRANSPLANT CNT RELATION 50.00 X 237828 0 60876 JASON NARVERUD DIRECTOR OF DATA & INFORMATION SVCS 50.00 X 196142 0 75168 WILLIAM PAYNE MD MEDICAL DIRECTOR 50.00 X 222105 0 17760 BRANDON WILLIAMS DIRECTOR OF ORGANIZATIONAL OUTCOMES 50.00 X 195657 0 40544 ALLI NAITHANI DIRECTOR OF HUMAN RESOURCES 50.00 X 201952 0 19948 NICHOLE SALAAM DIRECTOR OF EQUITY & ENGAGEMENT 50.00 X 180978 0 35570 SARAH SONN DIRECTOR OF COMMUNICATIONS 50.00 X 188508 0 25580 KATHERINE MCKEE DIRECTOR OF HOSPITAL SERVICES 50.00 X 193992 0 20027 BETH KABBA SENIOR MANAGER OF FINANCIAL OPERATIONS 50.00 X 148318 0 63809 KATHY KISHISH SENIOR ADVANCE PRACTICE DONATION COORDINATOR 40.00 X 136760 0 55752 JOSHUA KORTHOUSE ORGAN PROCUREMENT MANAGER 50.00 X 155022 0 28756 KELLEY WICHMAN SURGERY RECOVERY SPECIALIST 40.00 X 132003 0 41942 BRIANNA ALLEN SURGERY RECOVERY SPECIALIST 40.00 X 146343 0 27496 4410023 0 786720 67 0 1 0 TRINITY AIR MEDICAL INC 1437 W AUTO DRIVE TEMPE AZ 85284 TRANSPORTATION SERIVCES 17491032 UW HEALTH UNIVERSITY OF WI HOSPITALS AND 600 HIGHLEND AVENUE MADISON WI 53792 ORGAN PROCUREMENT SERVICES 4936495 IOWA DONOR NETWORK 550 MADISON AVENUE NORTH LIBERTY IA 52317 ORGAN PROCUREMENT SERVICES 3477210 AMERICAN FOUNDATION FOR DONATION AND TRA 8154 FOREST HILL AVENUE SUITE 3 RICHMOND VA 23235 ORGAN PROCUREMENT SERVICES 2779589 MIDWEST TRANSPLANT NETWORK 1900 W 47TH PLACE SUITE 400 WESTWOOD KS 66205 ORGAN PROCUREMENT SERVICES 2164200 57 139920 2480327 510675 3130922 ORGAN PROC/RSRCH REVENUE 621300 86874816 86874816 TISSUE AND EYE PROCUREMENT 621300 9143638 9143638 OTHER OPERATING INCOME 621300 550731 550731 96569185 987328 987328 6998062 6904167 93895 93895 93895 54083 139920 68260 -14177 -14177 100767153 96569185 0 1067046 4260542 3747620 512922 19375645 16903349 2381369 90927 2094956 1843561 251395 3538336 3113736 424600 1661061 1461734 199327 658607 658607 82205 82205 33096 33096 108671 108671 378977 285166 93811 1460308 405958 1054350 931824 931824 1181053 1018033 163020 290628 260121 30507 299174 143672 155502 952065 758211 193854 711696 577190 134506 IMPORT ORGAN EXPENSE 38551849 38551849 PROCUREMENT COSTS: TRAN 11376256 11376256 PROCUREMENT COSTS: ORGA 9177048 9177048 PUBLIC AND PROFESSIONAL 2757062 2745869 11193 2090273 2090273 101971332 94459646 7409566 102120 X 9530369 5997987 102603 0 57950 36655 15805141 22332610 845937 770235 22824652 8991321 14503271 13833331 20279922 23216483 8290726 6844897 201057 150400 69616976 73182598 8382921 12116229 9966391 9491965 18349312 21608194 X 51253731 51570816 13933 3588 51267664 51574404 69616976 73182598 -1204179 1510919 0 X 0 1 X 1 0 X 510495 312500 3555941 518351 3130922 8028209 56116490 54539401 68020761 81495897 96569185 356741734 56626985 54851901 71576702 82014248 99700107 364769943 27369 29350 27870 36675 18130 139394 0 27369 29350 27870 36675 18130 139394 364630549 730836 501948 659894 691859 987328 3571865 730836 501948 659894 691859 987328 3571865 212 212 57358033 55353849 72236596 82706107 100687435 368342020 0.98990 0.98950 0.00970 0.01010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 33096 0 0 33096 0 PART II-B, LINE 1: LIFESOURCE CONDUCTED LOBBYING ACTIVITIES DURING 2023 FOR THE PURPOSE OF LEGISLATIVE MONITORING AND INCREASING ORGAN AND TISSUE DONATION. TOTAL COSTS FOR 2023 WAS $33,096. 2136289 2136289 17211417 6146103 11065314 3476946 2845218 631728 13833331 CERTIFICATES OF DEPOSIT 5410495 F 457 RESERVE 1434402 C 6844897 FINANCE LEASE OBLIGATIONS 9341565 OPERATING LEASE OBLIGATIONS 150400 9491965 X 102259114 1510919 21453 1532372 100726742 108671 -68260 40411 100767153 101952374 21453 21453 101930921 108671 -68260 40411 101971332 PART X, LINE 2: INCOME TAX STATUS: LIFESOURCE IS EXEMPT FROM INCOME TAXES UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE AND APPLICABLE MINNESOTA STATUTES. LIFESOURCE HAS ADOPTED CERTAIN PROVISIONS OF ASC TOPIC 740, INCOME TAXES. THE PROVISIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. LIFESOURCE REVIEWED ITS TAX POSITION FOR ALL OPEN TAX YEARS AND CONCLUDED THE PROVISIONS OF ASC 740 DID NOT HAVE AN IMPACT ON ITS FINANCIAL STATEMENT PRESENTATION. GENERALLY, LIFESOURCE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE AND LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS FUNDRAISING EXPENSE -68,260. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS FUNDRAISING EXPENSE -68,260. LIFESOURCE GOLF CLASSIC 194003 139920 54083 750 1273 14706 17041 34490 194003 139920 54083 750 1273 14706 17041 34490 68260 -14177 X X X X X 0 0 0 0 0 0 0 0 0 KELLY WHITE CHIEF EXECUTIVE OFFICER 560904 0 0 0 2035 0 48900 0 1909 0 613748 0 0 0 PETER FARSTAD CHIEF FINANCIAL OFFICER (THRU 12/31/ 437843 0 0 0 16178 0 39685 0 35177 0 528883 0 0 0 SUSAN LARSON CHIEF ADMINISTRATIVE OFFICER 319637 0 0 0 7458 0 36099 0 1909 0 365103 0 0 0 GREG VEENENDAAL DIRECTOR OF CLINICAL SERVICES-ORGAN 260846 0 0 0 1383 0 26334 0 43789 0 332352 0 0 0 KYLE KINSEY DIRECTOR OF CLINICAL SVCS TISSUE&DSC 277582 0 0 0 3204 0 27194 0 1909 0 309889 0 0 0 MARGARET ROGERS DIRECTOR OF TRANSPLANT CNT RELATION 232118 0 0 0 5710 0 24104 0 36772 0 298704 0 0 0 JASON NARVERUD DIRECTOR OF DATA & INFORMATION SVCS 194236 0 0 0 1906 0 20838 0 54330 0 271310 0 0 0 WILLIAM PAYNE MD MEDICAL DIRECTOR 222105 0 0 0 0 0 17760 0 0 0 239865 0 0 0 BRANDON WILLIAMS DIRECTOR OF ORGANIZATIONAL OUTCOMES 194419 0 0 0 1238 0 19113 0 21431 0 236201 0 0 0 ALLI NAITHANI DIRECTOR OF HUMAN RESOURCES 198991 0 0 0 2961 0 18139 0 1809 0 221900 0 0 0 NICHOLE SALAAM DIRECTOR OF EQUITY & ENGAGEMENT 178207 0 0 0 2771 0 17903 0 17667 0 216548 0 0 0 SARAH SONN DIRECTOR OF COMMUNICATIONS 187389 0 0 0 1119 0 18401 0 7179 0 214088 0 0 0 KATHERINE MCKEE DIRECTOR OF HOSPITAL SERVICES 192895 0 0 0 1097 0 18432 0 1595 0 214019 0 0 0 BETH KABBA SENIOR MANAGER OF FINANCIAL OPERATIO 144959 0 0 0 3359 0 13185 0 50624 0 212127 0 0 0 KATHY KISHISH SENIOR ADVANCE PRACTICE DONATION COO 135660 0 0 0 1100 0 11492 0 44260 0 192512 0 0 0 JOSHUA KORTHOUSE ORGAN PROCUREMENT MANAGER 153893 0 0 0 1129 0 12408 0 16348 0 183778 0 0 0 KELLEY WICHMAN SURGERY RECOVERY SPECIALIST 131796 0 0 0 207 0 11183 0 30759 0 173945 0 0 0 BRIANNA ALLEN SURGERY RECOVERY SPECIALIST 146219 0 0 0 124 0 11885 0 15611 0 173839 0 0 0 STEPH DAVIS CHIEF OPERATING OFFICER 142520 0 0 0 2769 0 7583 0 1195 0 154067 0 0 0 AVIATION CHARTER SUBSTANTIAL CONTRIBUTOR 1260629 CHARTER AVIATIONS 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR, VICE CHAIR, SECRETARY-TREASURER, A CLINICAL DIRECTOR AND THE IMMEDIATE PAST CHAIR. THE CHAIR SHALL SERVE AS THE CHAIRPERSON OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL EVALUATE THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER AND MAKE RECOMMENDATIONS TO THE BOARD REGARDING THE EXECUTIVE COMPENSATION PROGRAM AND FOR THE CHIEF EXECUTIVE OFFICER SUCCESSION PLANNING. ADDITIONALLY, IT SHALL ALSO ACT FOR THE BOARD IN EMERGENCY SITUATIONS BETWEEN BOARD MEETINGS, ONLY WHEN A QUORUM OF THE BOARD CANNOT BE ASSEMBLED EITHER IN PERSON OR THROUGH VARIOUS APPROPRIATE COMMUNICATIONS TECHNOLOGY, EXCEPT AS SUCH AUTHORITY TO ACT FOR THE BOARD IS LIMITED BY STATUTE OR BY ANY LIMITATION IMPOSED BY THE BOARD ON SUCH POWER. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS IN ADVANCE OF THE BOARD OF DIRECTORS MEETING AT WHICH IT IS BEING REVIEWED. AT THE BOARD OF DIRECTORS MEETING THE COMPLETED FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. IN ADDITION, PRIOR TO THE BOARD OF DIRECTORS MEETING, FORM 990 IS PRESENTED TO AND REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES COMPLETION OF A CONFLICT OF INTEREST DISCLOSURE FORM BY ALL EMPLOYEES ON AN ANNUAL BASIS. THE CHIEF ADMINISTRATIVE OFFICER REVIEWS ALL CONFLICTS OF INTEREST AND MANAGES ANY CONFLICTS WITH THE INDIVIDUAL AND THEIR MANAGER. FOR EXECUTIVE TEAM AND BOARD OF DIRECTORS, THE CONFLICT OF INTEREST DISCLOSURE IS COMPLETED EACH YEAR AND REVIEWED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. IF A CONFLICT ARISES, THE CHAIR OF THE GOVERNANCE COMMITTEE WILL REPORT THE CONFLICT TO THE WHOLE OF THE GOVERNANCE COMMITTEE AND WORK WITH THE INDIVIDUAL MEMBER TO RESOLVE THE CONFLICT. IF THE CONFLICT CANNOT BE RESOLVED, THE MEMBER WOULD NOT BE ALLOWED TO SERVE ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A LIFESOURCE WORKS WITH SULLIVANCOTTER TO CONDUCT AN ANALYSIS OF EXECUTIVE COMPENSATION EVERY YEAR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ENGAGES SULLIVANCOTTER AND SERVES AS THE COMPENSATION COMMITTEE. THE RESULTS OF THE COMPENSATION SURVEY ARE PRESENTED TO THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE, IN A CLOSED SESSION AT A BOARD OF DIRECTORS MEETING DISCUSS EXECUTIVE COMPENSATION, AND MAKES THE DETERMINATION OF CEO SALARY AND BENEFITS. THE COMPENSATION COMMITTEE AND BOARD OF DIRECTORS RECOMMENDS AND APPROVES THE CEO SALARY AND BENEFITS. THE COMPENSATION COMMITTEE AND BOARD OF DIRECTORS REVIEWS OTHER EXECUTIVE SALARIES AND BENEFITS, BUT THE CEO HAS THE FINAL APPROVAL FOR THE OTHER EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 LIFESOURCE POSTS ITS ANNUAL FINANCIAL AUDIT ON ITS WEBSITE. THE FORM 990 IS AVAILABLE UPON REQUEST OR VIA GUIDESTAR.ORG. THE CONFLICT OF INTEREST POLICY AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST AND ARE REVIEWED BY THE CHARITIES REVIEW COUNCIL THROUGH ITS VOLUNTARY ACCREDITATION PROCESS. LIFESOURCE MEETS ALL STANDARDS OF THE CHARITIES REVIEW COUNCIL AND A REPORT ON FINANCE, GOVERNANCE, AND CONFLICT OF INTEREST IS AVAILABLE ON THE CHARITIES REVIEW COUNCIL WEBSITE. DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART X, COLUMN (A), LINES 4 & 7: IN CURRENT YEAR, ORGANIZATION NAME DETERMINED THAT IT WAS MORE APPROPRIATE TO INCLUDE IN COLUMN (B) (END OF YEAR) FOR LINE 4 (ACCOUNTS RECEIVABLE, NET) CERTAIN ITEMS INCLUDED IN PRIOR YEAR FORMS 990 IN LINE 7 (NOTES AND LOANS RECEIVABLE, NET), RESPECTIVELY. CONFORMING ADJUSTMENTS HAVE BEEN MADE TO THE CURRENT YEAR BEGINNING OF YEAR AMOUNTS LISTED IN COLUMN (A) OF PART X.