2023-07-31T13:34:05-05:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 237424418 FOUNDATION FOR ADVANCEMENT IN CONSERVATION FOUN 2024529545 727 15TH STREET NW 500 WASHINGTON DC 20005 LISSA ROSENTHAL-YOFFE EXECUTIVE DIRECTOR 2024529545 2023-07-31 1 LISSA ROSENTHAL-YOFFE 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LISSA ROSENTHAL-YOFFE 727 15TH STREET NW 500 WASHINGTON DC 20005 3104574 0 X WWW.CULTURALHERITAGE.ORG X 1973 DC SEE PART III, LINE 1. 9 9 0 10 0 0 1651498 1775180 55714 65403 274059 157391 9612 12131 1990883 2010105 431203 356413 0 0 570987 523877 0 0 38987 833181 1417078 1835371 2297368 155512 -287263 8492434 6865046 791666 620110 7700768 6244936 X TO UNDERTAKE AND UNDERWRITE PROGRAMS AND INITIATIVES TO ADVANCE THE CONSERVATION PROFESSION IN ALL ITS FACETS, TO SUPPORT CONSERVATION EDUCATION AND CAREER DEVELOPMENT, AND TO APPLY THE EXPERTISE OF THE PROFESSION IN ADDRESSING THE NATION'S ARTISTIC, CULTURAL, AND HISTORIC PRESERVATION PRIORITIES. 0 0 1076737 16741 13816 OUTREACH - THE COLLECTIONS ASSESSMENT FOR PRESERVATION (CAP) PROGRAM IS ADMINISTERED BY FAIC UNDER A COOPERATIVE AGREEMENT WITH THE INSTITUTE OF MUSEUM AND LIBRARY SERVICES (IMLS). PARTICIPATING MUSEUMS RECEIVE SUPPORT FOR A GENERAL CONSERVATION ASSESSMENT FROM A QUALIFIED COLLECTIONS ASSESSOR AND A BUILDING ASSESSOR. THE TWO ASSESSORS WORK COLLABORATIVELY TO PROVIDE INSTITUTIONS WITH RECOMMENDATIONS FOR IMPROVED COLLECTIONS CARE. FIFTY-EIGHT MUSEUMS RECEIVED SUPPORT IN 2022.IN 2014, FAIC BEGAN OPERATING CONNECTING TO COLLECTIONS CARE, AN ONLINE COMMUNITY AND PROFESSIONAL DEVELOPMENT RESOURCE FOR SMALL AND MID-SIZED MUSEUMS, WITH FUNDING FROM IMLS. THIS COMMUNITY OFFERS AN AVERAGE OF 12 FREE WEBINARS AND TWO LOW-COST COURSES PER YEAR. THE PROGRAM ALSO SUPPORTS A MODERATED FORUM WITH MORE THAN 3,500 SUBSCRIBERS THAT PROVIDES COLLECTIONS CARE GUIDANCE TO MUSEUM STAFF.FAIC HOSTS THE KNOWLEDGE-SHARING PLATFORM CONSERVATION ONLINE (COOL), INCLUDING THE INTERNATIONALLY GLOBAL CONSERVATION FORUM (FORMERLY KNOWN AS THE CONSERVATIONDISTLIST) WITH NEARLY 11,000 SUBSCRIBERS. 634130 245775 51587 PROFESSIONAL DEVELOPMENT & EDUCATION - WORKSHOPS AND EDUCATIONAL SESSIONS ARE A KEY PART OF FAIC'S PROGRAMS. IN ADDITION TO OFFERING WORKSHOPS AT THE AIC ANNUAL MEETING, WHICH DRAWS MORE THAN 1,200 ATTENDEES EACH YEAR, FAIC PRODUCES PROFESSIONAL DEVELOPMENT PROGRAMS THROUGHOUT THE YEAR AT VARIOUS LOCATIONS. THESE EVENTS RANGE FROM WEEKLONG, LAB-BASED WORKSHOPS ON SPECIFIC TREATMENT TECHNIQUES TO ON-LINE PROGRAMS ON EQUITY AND INCLUSION TOPICS. FAIC CREATED NEW CURRICULA TO FILL GAPS IN TRAINING, INCLUDING A SERIES OF ONLINE COURSES. IN 2022, FAIC PRESENTED 18 IN-PERSON AND ONLINE EVENTS THAT REACHED 469 PROFESSIONALS. FAIC AWARDED $245,775 IN PROFESSIONAL DEVELOPMENT SCHOLARSHIPS AND POST-GRADUATE FELLOWSHIPS IN 2022. 236353 21460 EMERGENCY PREPAREDNESS, RESPONSE, & RECOVERY - FAIC MANAGES SEVERAL EMERGENCY INITIATIVES THAT SUPPORT EFFORTS IN ALL PHASES OF DEALING WITH EMERGENCIES, FROM PREPAREDNESS TO RESPONSE AND RECOVERY. AN ANNUAL MAYDAY CAMPAIGN ENCOURAGES COLLECTING INSTITUTIONS TO UNDERTAKE EMERGENCY PLANNING ACTIVITIES DURING THE MONTH OF MAY. A TEAM OF OVER ONE HUNDRED TRAINED PROFESSIONALS CALLED THE NATIONAL HERITAGE RESPONDERS (NHR) PROVIDES EXPERT ASSISTANCE TO INSTITUTIONS THAT EXPERIENCE DAMAGE FROM EMERGENCIES. THE ALLIANCE FOR RESPONSE (AFR) PROGRAM IS A NATIONAL INITIATIVE THAT DEVELOPS AND TRAINS REGIONAL RESPONSE TEAMS THAT INCLUDE CULTURAL INSTITUTIONS AND LOCAL EMERGENCY PROFESSIONALS IN 36 LOCATIONS AROUND THE COUNTRY. IN 2022, FAIC PROVIDED TRAINING FOR NHR TEAM MEMBERS AND AN AFR NETWORK IN MINNESOTA AND HELPED LAUNCH NEW REGIONAL AFR NETWORKS IN CHARLESTON AND CHICAGO. 111767 72437 11254 RESEARCH & PUBLICATIONS - FAIC PUBLISHES INFORMATION OF INTEREST TO THE CONSERVATION AND PRESERVATION COMMUNITIES ON ITS WEB PAGES, SUCH AS SURVEY RESULTS AND OTHER RESEARCH. FAIC VIDEOS ON DISASTER RESPONSE AND OTHER TOPICS ARE MADE AVAILABLE THROUGH FAIC'S LEARNING PORTAL AND ON THE AIC YOUTUBE ACCOUNT. FAIC IS PARTNERING WITH THE NATIONAL ENDOWMENT FOR THE HUMANITIES TO CONDUCT THE "HELD IN TRUST" PROJECT, WHICH EXAMINES THE CURRENT STATE OF AND FUTURE RECOMMENDATIONS FOR CONSERVATION AND PRESERVATION IN ADVANCE OF THE 250TH ANNIVERSARY OF THE SIGNING OF THE DECLARATION OF INDEPENDENCE. THE STICH LIFE CYCLE ASSESSMENT PROJECT LOOKS AT COMMON PROCESSES AND ACTIVITIES OF COLLECTING INSTITUTIONS AND THEIR ENVIRONMENTAL AND HEALTH IMPACTS. FAIC PUBLISHES THE FIELD GUIDE TO EMERGENCY RESPONSE AND THE EMERGENCY RESPONSE AND SALVAGE WHEEL, ESSENTIAL RESOURCES FOR COLLECTING INSTITUTIONS AFTER DISASTERS. FAIC ADMINISTERS THE FAIC/SAMUEL H KRESS CONSERVATION PUBLICATION FELLOWSHIPS, WHICH HAVE RESULTED IN AT LEAST 32 NEW PUBLICATIONS SINCE 1994. FAIC ALSO OPERATES AN ORAL HISTORY PROJECT, WHICH DOCUMENTS THE HISTORY OF CONSERVATION THROUGH INTERVIEWS. 111767 72437 11254 2058987 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 144 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X LISSA ROSENTHAL-YOFFE 2024529545 727 15TH STREET NW 500 WASHINGTON DC 20005 PETER TRIPPI PRESIDENT 1.00 0.00 X X 0 0 0 THOMAS FR CLARESON VICE PRESIDENT 1.00 0.00 X X 0 0 0 INGRID BOGEL SECRETARY 1.00 0.00 X X 0 0 0 ELMER EUSMAN TREASURER 1.00 2.00 X X 0 0 0 SUZANNE DAVIS DIRECTOR 1.00 3.00 X 0 0 0 ANNELIEN BRUINS DIRECTOR (UNTIL 8/2022) 1.00 0.00 X 0 0 0 KATJA ZIGERLIG DIRECTOR 1.00 0.00 X 0 0 0 DEBRA HESS NORRIS DIRECTOR 1.00 0.00 X 0 0 0 DANIELLE AMATO-MILLIGAN DIRECTOR 1.00 0.00 X 0 0 0 CORINA ROGGE DIRECTOR 1.00 2.00 X 0 0 0 LISSA ROSENTHAL-YOFFE EXECUTIVE DIRECTOR (FROM 6/2022) 18.75 18.75 X 0 89379 812 0 89379 812 0 0 0 0 0 23100 1422668 329412 2021 1775180 WORKSHOPS 900099 65403 65403 65403 71903 71903 1179419 1093931 85488 85488 85488 11792 538 11254 11254 OTHER INCOME 900099 877 877 877 2010105 76657 0 158268 X 284856 284856 20000 20000 51557 51557 45096 9921 33371 1804 392956 328230 49041 15685 17780 13798 3264 718 34924 27689 5772 1463 33121 25583 6215 1323 32427 15100 17327 16127 16127 907382 879407 27923 52 759 759 67708 54190 10248 3270 76445 63968 7685 4792 92192 81930 8535 1727 128164 119154 9010 23555 16561 5593 1401 3953 3531 351 71 AUDIO VISUAL 44095 44095 DUES 22322 15632 90 6600 MISCELLANEOUS 1949 3785 -1917 81 2297368 2058987 199394 38987 151466 50449 314006 41221 1116394 839055 146023 22838 4369 3830 20660 0 18850 18850 162 0 2430359 2448439 4224664 3335558 84331 123656 8492434 6865046 84775 59526 15155 45550 875 690861 515034 791666 620110 X 985086 481986 6715682 5762950 7700768 6244936 8492434 6865046 -287263 -1168569 0 X 0 1 X 1 1 1 X 1626188 2914670 1193351 1651498 1775180 9160887 1626188 2914670 1193351 1651498 1775180 9160887 1569745 7591142 38236 50713 43105 101092 71903 305049 2066 3351 177 -8 877 6463 9472399 461521 0.80140 0.71840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 5000 822537 1 1 4969148 150000 -704868 154217 4260063 4588259 125000 519787 263898 4969148 4072180 75000 621397 180318 4588259 3591340 100000 569825 188985 4072180 4227614 100000 -395532 340742 3591340 0.00000 0.75910 0.24090 0 0 18850 18850 0 0 TIFF MULTIASSET FUND - NON PUBLICLY TRADED 3335558 F 3335558 DUE TO AIC 515034 515034 X 827981 -1168569 2034 -1166535 1994516 16127 -538 15589 2010105 2283813 2034 2034 2281779 16127 -538 15589 2297368 PART V, LINE 4: PERMANENT ENDOWMENTS MAINTAINED BY THE ORGANIZATION REMAIN IN PERPETUITY AND THE EARNINGS MAY BE USED TO FUND PROFESSIONAL DEVELOPMENT PROGRAMS AND ACTIVITIES, SCHOLARSHIPS, AND GRANTS IN ACCORDANCE WITH DONOR INTENT FOR USE OF THE ENDOWMENT EARNINGS. PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2022, AIC HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED AS AN EXPENSE ON THE -538. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 10B. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED AS AN EXPENSE ON THE -538. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 10B. 0 EUROPE 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 8656 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 2100 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 3802 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 37000 EUROPE 0 1 PROGRAM SERVICE ACTIVITIES EMPLOYEE IN REGION 65155 0 1 0 0 0 1 116713 0 116713 NORTH AMERICA KRESS CONSERVATION FELLOWSHIP GRANT 37000 WIRE TRANSFER 0 1 0 STOUT, TRU VUE & KRESS INTERNATIONAL TRAVEL SCHOLARSHIPS EUROPE 9 8656 WIRE 1 0 0 0 0 0 PART I, LINE 2: GRANTS TO INDIVIDUALS OUTSIDE THE UNITED STATES: GRANT AND SCHOLARSHIP RECIPIENTS ARE SELECTED THROUGH A RATING SYSTEM PROVIDED BY A PANEL OF AT LEAST THREE INDEPENDENT EXPERTS IN APPROPRIATE FIELDS. PROJECTS AND BUDGETS ARE EVALUATED AGAINST PUBLISHED CRITERIA. RECIPIENTS ARE REQUIRED TO SUBMIT A REPORT OF THEIR ACTIVITY, INCLUDING DETAILS OF EXPENDITURES. AWARDS FOR ATTENDANCE AT AIC OR FAIC EVENTS ARE CHECKED AGAINST ROSTERS. PUBLICATION FELLOWSHIPS ARE AWARDED IN THREE PAYMENTS - AN INITIAL PAYMENT OF 1/3 UPON SELECTION; 1/3 ON SUBMISSION OF APPROXIMATELY 1/2 THE MANUSCRIPT, AND THE FINAL 1/3 UPON RECEIPT AND REVIEW OF THE COMPLETED MANUSCRIPT. GRANTS TO ORGANIZATIONS OUTSIDE THE UNITED STATES: GRANT AND SCHOLARSHIP RECIPIENTS ARE SELECTED THROUGH A RATING SYSTEM PROVIDED BY A PANEL OF AT LEAST THREE INDEPENDENT EXPERTS IN APPROPRIATE FIELDS. PROJECTS AND BUDGETS ARE EVALUATED AGAINST PUBLISHED CRITERIA. RECIPIENT ORGANIZATIONS ARE REQUIRED TO SUBMIT A REPORT OF THEIR ACTIVITY, INCLUDING DETAILS OF EXPENDITURES, CONTACT INFORMATION FOR PARTICIPANTS AND EVENT EVALUATIONS (IF APPLICABLE). PART III ACCOUNTING METHOD: 1 PRATT INSTITUTE 200 WILLOUGHBY AVENUE NEW YORK NY 11205 111630822 501(C)(3) 9072 0 SUBAWARD NORTHEASTERN UNIVERSITY 360 HUNTINGTON AVENUE BOSTON MA 02115 041679980 501(C)(3) 43365 0 SUBAWARD GETTYSBURG FOUNDATION 1195 BALTIMORE PIKE GETTYSBURG PA 17325 232969074 501(C)(3) 37000 0 CONSERVATION FELLOWSHIP COOPER HEWITT SMITHSONIAN DESIGN MUSEUM 2 EAST 91ST STREET NEW YORK NY 10125 530206027 501(C)(3) 37000 0 CONSERVATION FELLOWSHIP MISSOURI HISTORICAL SOCIETY 6237 SOUTHWOOD AVE 1N ST LOUIS MO 63105 430654866 501(C)(3) 37000 0 CONSERVATION FELLOWSHIP BALBOA ART CONSERVATION CENTER 1649 EL PRADO SAN FRANCISCO CA 92101 952932292 501(C)(3) 37000 0 CONSERVATION FELLOWSHIP PRESERVATION MARYLAND 3600 CLIPPER MILL RD SUITE 245 BALTIMORE MD 21211 520609575 501(C)(3) 8000 0 CONSERVATION FELLOWSHIP REGENTS UNIV OF CALIFORNIA LOS ANGELES 10889 WILSHIRE BOULEVARD S UITE 700 LOS ANGELES CA 90095 956006143 501(C)(3) 5066 0 CONSERVATION FELLOWSHIP 8 0 KRESS PUBLICATION GRANT 1 20000 PART I, LINE 2: GRANTS TO INDIVIDUALS IN THE UNITED STATES: GRANT AND SCHOLARSHIP RECIPIENTS ARE SELECTED THROUGH A RATING SYSTEM PROVIDED BY A PANEL OF AT LEAST THREE INDEPENDENT EXPERTS IN APPROPRIATE FIELDS. PROJECTS AND BUDGETS ARE EVALUATED AGAINST PUBLISHED CRITERIA. RECIPIENTS ARE REQUIRED TO SUBMIT A REPORT OF THEIR ACTIVITY, INCLUDING DETAILS OF EXPENDITURES. AWARDS FOR ATTENDANCE AT AIC OR FAIC EVENTS ARE CHECKED AGAINST ROSTERS. PUBLICATION FELLOWSHIPS ARE AWARDED IN THREE PAYMENTS - AN INITIAL PAYMENT OF 1/3 UPON SELECTION; 1/3 ON SUBMISSION OF APPROXIMATELY 1/2 THE MANUSCRIPT, AND THE FINAL 1/3 UPON RECEIPT AND REVIEW OF THE COMPLETED MANUSCRIPT. GRANTS TO ORGANIZATIONS IN THE UNITED STATES: GRANT AND SCHOLARSHIP RECIPIENTS ARE SELECTED THROUGH A RATING SYSTEM PROVIDED BY A PANEL OF AT LEAST THREE INDEPENDENT EXPERTS IN APPROPRIATE FIELDS. PROJECTS AND BUDGETS ARE EVALUATED AGAINST PUBLISHED CRITERIA. RECIPIENT ORGANIZATIONS ARE REQUIRED TO SUBMIT A REPORT OF THEIR ACTIVITY, INCLUDING DETAILS OF EXPENDITURES, CONTACT INFORMATION FOR PARTICIPANTS AND EVENT EVALUATIONS (IF APPLICABLE). FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, THE AMERICAN INSTITUTE FOR CONSERVATION OF HISTORIC AND ARTISTIC WORKS. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER APPOINTS THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER HAS THE SOLE AUTHORITY TO MODIFY THE BYLAWS OF THE ORGANIZATION, ADOPT NEW BYLAWS IN PLACE OF ANY PROVISIONS DELETED, AND TO APPROVE ANY DECISIONS DEEMED NECESSARY AND/OR REQUIRED BY LAW. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA AND REVIEWED AND APPROVED BY MANAGEMENT. THE EXECUTIVE DIRECTOR REVIEWS, APPROVES, AND SIGNS THE RETURN. A COPY IS PROVIDED TO THE BOARD OF DIRECTORS ELECTRONICALLY PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ANNUAL DISCLOSURE OF POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. EACH YEAR, FAIC BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER AFFIRMS ON A WRITTEN FORM THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAVE READ AND UNDERSTAND THE POLICY, AND AGREE TO COMPLY WITH THE POLICY. IN ADDITION, ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST ARE ADDRESSED DURING THE YEAR AS NEEDED AND APPROPRIATE ACTION IS TAKEN BY THE BOARD OF DIRECTORS. AS A MATTER OF POLICY, THE ORGANIZATION DOES NOT ALLOW TRANSACTIONS BETWEEN THE ORGANIZATION AND INTERESTED PARTIES WHICH COULD RESULT IN AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR OF THE ORGANIZATION IS A PAID EMPLOYEE OF THE AMERICAN INSTITUTE FOR CONSERVATION OF HISTORIC AND ARTISTIC WORKS (AIC), A RELATED 501(C)(6) ORGANIZATION. THE ORGANIZATION SHARES ALL STAFF, FACILITIES AND OTHER COSTS WITH AIC. THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS ESTABLISHED BY THE BOARD OF DIRECTORS OF HER EMPLOYER, AIC, AND WAS ORIGINALLY ESTABLISHED BASED ON MARKET BASED DATA AT THE TIME OF HIRE FOR EXECUTIVE DIRECTORS OF ORGANIZATIONS OF SIMILAR SIZE AND SCOPE AND WITHIN BUDGETARY CONSTRAINTS OF THE ORGANIZATION. THE AIC ALLOCATES THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR BETWEEN THE ORGANIZATIONS BASED ON TIMESHEETS. THE LAST COMPENSATION REVIEW TOOK PLACE DECEMBER 2022. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE PUBLICLY AVAILABLE UNLESS REQUIRED BY LAW OR AT THE DISCRETION OF THE BOARD OF DIRECTORS. FORM 990, PART IX, LINE 11G TRANSCRIPTION SERVICES: PROGRAM SERVICE EXPENSES 3,632. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,632. ASSESSMENT FEES: PROGRAM SERVICE EXPENSES 579,444. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 579,444. OTHER: PROGRAM SERVICE EXPENSES 296,331. MANAGEMENT AND GENERAL EXPENSES 27,923. FUNDRAISING EXPENSES 52. TOTAL EXPENSES 324,306. AMERICAN INSTITUTE FOR CONSERVATION 727 15TH STREET NW STE 500 WASHINGTON DC 20005 237291856 MEMBERSHIP ORGANIZATION DC 501(C)(6) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 AMERICAN INSTITUTE FOR CONSERVATION C 23100 ACTUAL COST AMERICAN INSTITUTE FOR CONSERVATION N 177098 ACTUAL COST AMERICAN INSTITUTE FOR CONSERVATION O 523877 ACTUAL COST AMERICAN INSTITUTE FOR CONSERVATION P 817709 ACTUAL COST AMERICAN INSTITUTE FOR CONSERVATION Q 45810 ACTUAL COST