2022-01-26T13:50:30-06:00 2021-06-30 Kundinger Corder & Engle PC 475 Lincoln Street Ste 200 Denver CO 80203 990 2020-07-01 846032307 MORRIS ANIMAL FOUNDATION MORR 3037902345 720 S COLORADO BLVD STE 174-A DENVER CO 80246 Tiffany Grunert CHIEF EXECUTIVE OFFICER 3037902345 2022-01-26 1 Tiffany Grunert 999009999 Maria Montoya P01363907 3035345953 2022-01-26 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z TIFFANY GRUNERT 720 S COLORADO BLVD STE 174-A DENVER CO 80246 14941342 0 X WWW.MORRISANIMALFOUNDATION.ORG X 1951 CO TO BRIDGE SCIENCE AND RESOURCES TO ADVANCE THE HEALTH OF ANIMALS. 17 17 54 39 51979 0 11163173 13524634 0 0 4123341 1403679 7102 13029 15293616 14941342 3530949 3543499 0 0 5405286 5913919 0 423362 2270914 3524534 3326997 12460769 13207777 2832847 1733565 90834795 110972027 7199129 6184689 83635666 104787338 X MORRIS ANIMAL FOUNDATION'S MISSION IS TO BRIDGE SCIENCE AND RESOURCES TO ADVANCE THE HEALTH OF ANIMALS. SINCE OUR FOUNDING IN 1948, MORE THAN 20,000 SPECIES HAVE BEEN HELPED THROUGH SCIENTIFIC STUDIES AND THE DEVELOPMENT OF NEW TREATMENTS, DIAGNOSTIC TOOLS, AND VACCINES. 1 0 6472980 3543499 ANIMAL HEALTH STUDIES: THE FOUNDATION FUNDS RESEARCHERS AROUND THE WORLD WHO ARE SOLVING CRITICAL HEALTH PROBLEMS IN ANIMALS, INCLUDING DOGS, CATS, HORSES, LLAMAS, ALPACAS AND WILDLIFE. OUR WORK IS HELPING RESEARCHERS IN THE FIELD FIND NEW DIAGNOSTICS, TREATMENTS AND CURES FOR DISEASES AND OTHER HEALTH CONCERNS FOR ANIMALS AROUND THE WORLD, INCLUDING MANY ENDANGERED SPECIES. 1726750 PROGRAM AWARENESS: MORRIS ANIMAL FOUNDATION'S MISSION IS TO BRIDGE SCIENCE AND RESOURCES TO ADVANCE THE HEALTH OF ANIMALS. RAISING AWARENESS ABOUT THE FOUNDATION'S PROGRAMS AND IMPACT IS A CRITICAL COMPONENT TO FULFILLING OUR MISSION. THE FOUNDATION'S WEBSITE PROVIDES A VALUABLE RESOURCE FOR SUPPORTERS, INCLUDING A BLOG THAT HIGHLIGHTS ORGANIZATIONAL AND STUDY SUCCESSES, CAMPAIGNS AND DONOR/PARTNER STORIES. THE WEBSITE ALSO IS USED TO PROMOTE RETENTION FOR THE ORGANIZATION'S GOLDEN RETRIEVER LIFETIME STUDY, THE LARGEST AND LONGEST STUDY EVER UNDERTAKEN IN THE UNITED STATES TO UNDERSTAND CANCER IN DOGS. THE FOUNDATION'S "STOP CANCER FUREVER" CAMPAIGN INCLUDES WEBINARS, DOWNLOADABLE INFORMATION AND ARTICLES TO HELP PET OWNERS LEARN MORE ABOUT HOW PETS DEVELOP CANCER AND TO RAISE AWARENESS ABOUT CANCER IN PETS. THE ORGANIZATION ALSO PROVIDES ANIMAL HEALTH INFORMATION THROUGH AN EXTENSIVE DIRECT RESPONSE PROGRAM TO DONORS, WHICH INCLUDES DIRECT MAIL, A QUARTERLY PRINT NEWSLETTER, AN EMAIL NEWSLETTER PROGRAM AND EDUCATIONAL WEBINARS. 928104 PROGRAM DATABASE SUPPORT: MORRIS ANIMAL FOUNDATION'S COMMUNITY SCIENCE PROJECT WILL INVOLVE RECRUITING DOG OWNERS INTO RESEARCH PROJECTS ON A RANGE OF TOPICS. WE ANTICIPATE THIS BEING IN THE RANGE OF TENS OF THOUSANDS OF PEOPLE. THIS WILL OCCUR VIA A WEB-BASED PLATFORM. THIS PROJECT WILL ADHERE TO THE (INTERNATIONALLY RECOGNIZED) EUROPEAN CITIZEN SCIENCE ASSOCIATION '10 PRINCIPLES OF CITIZEN SCIENCE' (HTTPS://EU-CITIZEN.SCIENCE/RESOURCE/88). DEMOGRAPHIC QUESTIONS ASKED OF OWNERS WILL BE APPROVED BY AN INSTITUTIONAL REVIEW BOARD (IRB). THE INITIAL PLATFORM WILL BE COMPRISED OF A NUMBER OF VALIDATED QUESTIONNAIRES ABOUT CANINE HEALTH INCLUDING COGNITIVE FUNCTION, BEHAVIOR, QUALITY OF LIFE AND OSTEOARTHRITIS. THESE WILL BE LINKED TO OPTIONAL STUDIES, E.G. FOR THE COGNITION QUESTIONNAIRE, DESIGNED TO IDENTIFY COGNITIVE DYSFUNCTION SYNDROME (EQUIVALENT TO HUMAN ALZHEIMER'S DISEASE) THERE WILL BE THE OPPORTUNITY TO PARTICIPATE IN ONLINE 'SENIOR DOG CLASSES' AIMED AT PREVENTING OR SLOWING THE PROGRESSION OF THAT CONDITION. OWNERS WILL NEED TO GIVE PERMISSION FOR THEIR (DEIDENTIFIED) DATA TO BE GATHERED AND SCIENTIFICALLY PUBLISHED, AND ALL STUDIES WILL BE APPROVED BY AN INSTITUTIONAL ANIMAL CARE AND USE COMMITTEE (IACUC). RESULTS WILL BE FED BACK TO ALL PARTICIPANTS IN A VARIETY OF EDUCATIONAL MATERIALS. 9127834 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 54 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OR PA RI SC SD TN UT VT VA WA WV WI WY X X STACY VAN BUREN 3037083423 720 S COLORADO BLVD STE 174-A DENVER CO 80246 AMY EAGLE THOMPSON CHAIR OF THE BOARD 3.00 X X 0 0 0 BILL SUTHERLAND VICE CHAIR 3.00 X X 0 0 0 ROBERT C GAIN JR TREASURER 2.00 X X 0 0 0 DEBORAH DAVENPORT DVM MS DACVIM SECRETARY 2.00 X X 0 0 0 DONNA DAMBACH VMD PHD DACVP TRUSTEE 1.00 X 0 0 0 WALTER N GEORGE III TRUSTEE 2.00 X 0 0 0 COLIN J GILES BVETMED PHD MRCV TRUSTEE 2.00 X 0 0 0 AMY HUNKELER DVM DACVO TRUSTEE 1.00 X 0 0 0 JAY MESINGER TRUSTEE 2.00 X 0 0 0 ANN B MOORE TRUSTEE 1.00 X 0 0 0 CYNTHIA MORRIS TRUSTEE 2.00 X 0 0 0 DAVID MORRIS TRUSTEE 2.00 X 0 0 0 JOHN C KUENZI TRUSTEE 1.00 X 0 0 0 VERN NORVIEL TRUSTEE 2.00 X 0 0 0 KYLE OFFERMANN TRUSTEE 1.00 X 0 0 0 CHUCK STEPHENS TRUSTEE 1.00 X 0 0 0 STAN TEETER TRUSTEE 1.00 X 0 0 0 TIFFANY GRUNERT PRESIDENT & CEO 40.00 X 268713 0 27607 JANET PATTERSON-KANE CHIEF SCIENTIFIC OFFICER 40.00 X 209654 0 27200 RYAN WELCH CHIEF DEVELOPMENT OFFICER 40.00 X 190525 0 21052 CAROL BORCHERT CHIEF MARKETING OFFICER 40.00 X 152484 0 18991 STACY VANBUREN VP OF FINANCE & OPERATIONS 40.00 X 147041 0 18007 RYAN MCVEIGH SR DATABASE & SOFTWARE DEV 40.00 X 129459 0 24417 KATHLEEN TIETJE VP OF SCIENTIFIC PROGRAMS 40.00 X 121221 0 24852 SARA YERANSIAN DEVELOPMENT DEPUTY DIRECTOR 40.00 X 121197 0 16959 KELLY MACKEAN SR SCIENTIFIC DIR OF SCIENCE & COMMUNICATIONS 40.00 X 110829 0 23423 DAN STENCEL VP OF DEVELOPMENT 40.00 X 116150 0 16673 MICHAEL CINKOSKY FORMER CHIEF TECHNOLOGY OFFICER 40.00 X 256816 0 23098 1824089 0 242279 11 1 1 0 Gabriel Group 3190 Rider Trail S Earth City MO 63045 Marketing and Fundraising 548796 1 788500 12736134 638845 13524634 47973 -56749 104722 1355706 0 1355706 1355706 108728 1246978 OTHER 900099 13029 13029 13029 14941342 0 51979 1364729 2166029 2166029 169011 169011 1208459 1208459 1460627 799958 364941 295728 3605336 2104151 545326 955859 183477 108256 22210 53011 314319 207691 38919 67709 350160 200371 60052 89737 11265 11265 30404 30404 423362 423362 247955 247955 1127575 939139 133883 54553 152942 150117 814 2011 586672 533059 8254 45359 383227 210821 58110 114296 322907 193481 46617 82809 1338 659 38 641 19743 8345 11050 348 87327 154 87173 PROFESSIONAL DEV. 178900 64412 103709 10779 MISCELLANEOUS 166281 57579 36635 72067 EQUIPMENT RENTAL 10461 6142 1674 2645 13207777 9127834 1809029 2270914 7021296 4770338 2190287 4924672 346694 476112 102670 213453 524060 342295 272913 181765 20852719 25339842 60048216 75065845 90834795 110972027 654733 957921 4979122 4481942 1565274 744826 7199129 6184689 X 28349603 36370720 55286063 68416618 83635666 104787338 90834795 110972027 X 1733565 18733603 684504 X X 0 1 X 1 0 X 9654059 10306287 11926167 11163173 13524634 56574320 9654059 10306287 11926167 11163173 13524634 56574320 1800000 1000000 1205000 1000000 5005000 807873 2009092 1927274 4744239 2607873 3009092 3132274 1000000 9749239 46825081 340110 1025499 572774 -111001 104722 1932104 340110 1025499 572774 -111001 104722 1932104 -259615 -760506 -407096 193582 -56749 -1290384 77749 1253 4671 7102 13029 103804 9812303 10572533 12096516 11252856 13585636 57319844 0.81690 0.79000 0.03370 0.03570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 70208949 9810717 18344672 3543499 2986332 2899180 88935327 75714710 8703020 -5317144 3530949 3500442 1860246 70208949 68079265 5624525 7928189 100000 124377 5692892 75714710 61424093 7028782 6005661 168490 430260 5780521 68079265 58629635 120675 5178480 207204 419440 1878053 61424093 0.33000 0.63000 0.04000 0 0 44889 28480 16409 479171 313815 165356 181765 PRIVATE INVESTMENTS 36317325 F LESS-CORRELATED STRATEGIES 6850484 F EMERGING MARKETS 9854119 F FIXED INCOME FUNDS 4299797 F US EQUITY FUNDS 12762855 F NON-US DEVELOPED EQUITY 4981265 F 75065845 ANNUITIES PAYABLE 744826 744826 34619111 18733603 926459 265662 19925724 14693387 247955 247955 14941342 13467439 926459 926459 12540980 247955 418842 666797 13207777 Part V, Line 4: Earnings from the Endowment funds are subject to the Foundation's spending policy and are to be used to support animal health studies and the general operations of the Foundation. Part XI, Line 2d - Other Adjustments: Change in value of charitable gift annuities Part XII, Line 4b - Other Adjustments: Credits in financial statements for grants refunded/discontinued. 1 Europe - Netherlands, United Kingdom 0 0 GRANTMAKING GRANTS TO ADVANCE ANIMAL HEALTH STUDIES. 404843 North America - Canada 0 0 GRANTMAKING GRANTS TO ADVANCE ANIMAL HEALTH STUDIES. 145881 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 INVESTMENTS 13996724 North America - Canada and Mexico, but not the United States 0 0 INVESTMENTS 282183 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 INVESTMENTS 24570242 Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 GRANTMAKING GRANTS TO ADVANCE ANIMAL HEALTH STUDIES. 20433 East Asia and the Pacific - Malaysia 0 0 GRANTMAKING GRANTS TO ADVANCE ANIMAL HEALTH STUDIES. 637302 0 0 0 0 0 0 40057608 0 40057608 Europe - Netherlands, United Kingdom ANIMAL HEALTH STUDIES 404843 WIRE TRANSFER North America - Canada ANIMAL HEALTH STUDIES 145881 WIRE TRANSFER Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, ANIMAL HEALTH STUDIES 20433 WIRE TRANSFER East Asia and the Pacific - Malaysia ANIMAL HEALTH STUDIES 637302 WIRE TRANSFER 16 0 1 0 1 1 1 0 Part I, Line 2: DISTRIBUTIONS OF GRANT PAYMENTS ARE TYPICALLY MADE IN QUARTERLY INSTALLMENTS, SUBJECT TO PERFORMANCE OF THE PROJECT TO THE SATISFACTION OF THE FOUNDATION. GRANT PERFORMANCE IS ASSESSED BASED ON INDEPENDENT SCIENTIFIC REVIEW OF PROGRESS REPORTS THAT ARE REQUESTED TWICE ANNUALLY. ONE-HALF OF THE FINAL QUARTERLY PAYMENT WILL BE WITHHELD BY THE FOUNDATION UNTIL RECEIPT OF A COMPLETE AND SATISFACTORY FINAL REPORT AND ACCOUNTING. Part III Accounting Method: X 1 GABRIEL GROUP 3190 RIDER TRAIL S EARTH CITY MO 63045 DIRECT MAIL 0 765988 423362 342626 765988 423362 342626 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OR PA RI SC SD TN UT VT VA WA WV WI WY MA FORM 990, SCHEDULE G, PART IV DIRECT FUNDRAISING EXPENSES ARE PAID BY THE FUNDRAISING ORGANIZATION. AN UNIDENTIFIED PORTION OF THE $423,362 PAID TO THE GABRIEL GROUP WAS RELATED TO POSTAGE, PRINTING, MAILING, AND AGENCY FEES. 1 SMITHSONIAN INSTITUTION 24411 NETWORK PLACE CHICAGO IL 60673 053020627 501(C)(3) 233800 ANIMAL HEALTH STUDIES COLORADO STATE UNIVERSITY 6015 Campus Deliver Fort Collins CO 80523 846000545 GOVT 230881 ANIMAL HEALTH STUDIES UNIVERSITY OF PENNSYLVANIA 3800 SPRUCE STREET PHILADELPHIA PA 19104 231352685 GOVT 194472 ANIMAL HEALTH STUDIES MICHIGAN STATE UNIVERSITY 220 Trowbridge Rd East Lansing MI 48824 566000756 GOVT 184337 ANIMAL HEALTH STUDIES UNIVERSITY OF CALIFORNIADAVIS One Shields Avenue Davis CA 95616 946036494 GOVT 183030 ANIMAL HEALTH STUDIES TUFTS UNIVERSITY 200 WESTBORO ROAD NORTH GRAFTON MA 02155 042103634 GOVT 175565 ANIMAL HEALTH STUDIES THE UNIVERSITY OF GEORGIA 310 E CAMPUS ROAD ATHENS GA 30602 581353149 GOVT 129863 ANIMAL HEALTH STUDIES VIRGINIA POLYTECHNIC INSTIUTE AND STATE UNIVERSITY 1410 PRICES FORK ROAD BLACKSBURG VA 24061 546001805 GOVT 119024 ANIMAL HEALTH STUDIES CORNELL UNIVERSITY PO Box 22 Ithaca NY 148510022 150532082 GOVT 100000 ANIMAL HEALTH STUDIES TEXAS A&M UNIVERSITY 400 BIZZELL ST COLLEGE STATION TX 77843 746000531 GOVT 99755 ANIMAL HEALTH STUDIES UNIVERSITY OF DENVER 2190 E ILIFF AVE DENVER CO 80210 840404231 GOVT 95989 ANIMAL HEALTH STUDIES THE UNIVERSITY OF TENNESEE 2407 RIVER DRIVE KNOXVILL TN 37996 626001636 GOVT 80750 ANIMAL HEALTH STUDIES UNIVERSITY OF FLORIDA PO BOX 113001 GAINESVILLE FL 326113001 596002052 GOVT 80316 ANIMAL HEALTH STUDIES UNIVERSITY OF ILLINOIS 28392 Network Pl Chicago IL 606731283 376000511 GOVT 77581 ANIMAL HEALTH STUDIES UNIVERSITY OF MINNESOTA PO BOX 1450 MINNEAPOLIS MN 554855957 416007513 GOVT 58959 ANIMAL HEALTH STUDIES LOGGERHEAD MARINELIFE CENTER 14200 US Highway One Juno Beach FL 33408 592445926 501(C)(3) 47291 ANIMAL HEALTH STUDIES NORTH CAROLINA STATE UNIVERSITY PO BOX 7214 RALEIGH NC 27695 566000756 GOVT 21600 ANIMAL HEALTH STUDIES THE OHIO STATE UNIVERSITY 1930 KENNY ROAD COLUMBUS OH 43210 316025986 GOVT 21255 ANIMAL HEALTH STUDIES OKLAHOMA STATE UNIVERSITY 1224 NORTH BOOMER ROAD STILLWATER OK 74078 731383996 GOVT 10800 ANIMAL HEALTH STUDIES AUBURN UNIVERSITY 310 Samford Hall Auburn AL 36849 636000724 GOVT 10477 ANIMAL HEALTH STUDIES OREGON STATE UNIVERSITY 105 MAGRUDER HALL CORVALLIS OR 97331 611730890 GOVT 10284 ANIMAL HEALTH STUDIES 21 0 FELLOWSHIPS 20 118566 Part I, Line 2: DISTRIBUTIONS OF GRANT PAYMENTS ARE TYPICALLY MADE IN QUARTERLY DISTRIBUTIONS, SUBJECT TO PERFORMANCE OF THE PROJECT TO THE SATISFACTION OF THE FOUNDATION. GRANT PERFORMANCE IS ASSESSED BASED ON INDEPENDENT SCIENTIFIC REVIEW OF PROGRESS REPORTS THAT ARE REQUESTED TWICE ANNUALLY. ONE-HALF OF THE FINAL QUARTERLY PAYMENTS WILL BE WITHHELD BY THE FOUNDATION UNTIL RECEIPT OF A COMPLETE AND SATISFACTORY FINAL REPORT AND ACCOUNTING. X X X X X 1 0 0 0 0 0 0 0 0 TIFFANY GRUNERT PRESIDENT & CEO 214713 0 54000 0 0 0 13635 0 13972 0 296320 0 0 0 MICHAEL CINKOSKY FORMER CHIEF TECHNOLOGY OFFICER 135513 0 23170 0 98133 0 9848 0 13250 0 279914 0 0 0 JANET PATTERSON-KANE CHIEF SCIENTIFIC OFFICER 182054 0 27600 0 0 0 13170 0 14030 0 236854 0 0 0 RYAN WELCH CHIEF DEVELOPMENT OFFICER 165725 0 24800 0 0 0 11790 0 9262 0 211577 0 0 0 CAROL BORCHERT CHIEF MARKETING OFFICER 127957 0 24527 0 0 0 8646 0 10345 0 171475 0 0 0 STACY VANBUREN VP OF FINANCE & OPERATIONS 129349 0 17692 0 0 0 8745 0 9262 0 165048 0 0 0 RYAN MCVEIGH SR DATABASE & SOFTWARE DEV 118459 0 11000 0 0 0 8235 0 16182 0 153876 0 0 0 Part I, Line 4a Michael Cinkosky received severance payments totaling approximately $98,000 during calendar year 2020. X 19 638845 Subsequent selling price 0 0 1 0 Form 990, Part III, line 2 INFORMATION SYSTEMS: MORRIS ANIMAL FOUNDATION'S COMMUNITY SCHIENCE PROGJECT WILL INVOLVE RECRUITING DOG OWNERS INTO RESEARCH PROJECTS ON A RANGE OF TOPICS. Form 990, Part VI, Section B, line 11b A DRAFT OF THE IRS FORM 990 AND ALL SCHEDULES IS REVIEWED BY THE BOARD OF TRUSTEES, CEO, COO, AND OTHER OFFICERS BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Section B, line 12c ALL MEMBERS OF THE BOARD OF TRUSTEES AND BOARD COMMITTEES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. THE BOARD REVIEWS ALL FORMS AND FOR ANY THAT DECLARE A CONFLICT, THOSE MATTERS ARE BROUGHT BEFORE THE FULL BOARD. THE BOARD ALSO ENFORCES COMPLIANCE BY PROMOTING AWARENESS OF THE POLICY AT BOARD MEETINGS. Form 990, Part VI, Section B, line 15 THE COMPENSATION COMMITTEE IS RESPONSIBLE FOR REVIEWING THE PERFORMANCE OF THE PRESIDENT/CEO AND MAKING RECOMMENDATIONS AT LEAST ANNUALLY TO THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES FOR HIS/HER COMPENSATION. THIS SHALL BE DONE IN ACCORDANCE WITH THE POLICY AND OTHER BEST PRACTICES IN THE JUDGMENT OF THE MEMBERS OF THE COMPENSATION COMMITTEE. IN ADDITION, THE COMPENSATION COMMITTEE SHALL ANNUALLY REVIEW ANY CHANGES IN THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES ACCORDING TO POLICY. FOR THE PURPOSES OF THESE POLICIES, "COMPENSATION" REFERS TO THE COMBINATION OF SALARY AND BENEFITS AS DEFINED IN THE IRS FORM 990 PROCESS INSTRUCTIONS. THE CEO SETS THE OTHER OFFICERS' SALARIES WITH INPUT FROM THE BOARD AND USING COMPARATIVE DATA AND SET PAYGRADES. Form 990, Part VI, Section C, line 19 GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST AND ARE ALSO POSTED ON THE FOUNDATION'S WEBSITE. Form 990, Part XI, line 9: Grants refunded/discontinued 418,842. Change in value of charitable gift annuities 265,662. Form 990, Part XII, Line 2c: THE FOUNDATION'S AUDIT COMMITTEE IS RESPONSIBLE FOR SELECTING THE INDEPENDENT AUDITOR AND MONITORING THE RESULTS OF THE ANNUAL AUDIT. THE AUDIT COMMITTEE MEETS WITH THE INDEPENDENT AUDITOR AT LEAST ANNUALLY TO REVIEW THE AUDIT PROCESS AND RESULTS. THERE HAS BEEN NO CHANGE TO THIS PROCESS IN THE CURRENT YEAR. FORM 990, PART XI, LINE 9 GRANTS AWARDED IN PRIOR YEARS THAT ARE REFUNDED OR DISCONTINUED ARE REPORTED AS A REDUCTION OF GRANT EXPENSE IN THE FINANCIAL STATEMENTS IN THE YEAR THE REFUND IS RECEIVED OR THE PROJECT IS DISCONTINUED. DURING FISCAL YEAR 2021, THE FOUNDATION DISCONTINUED PROJECTS WITH OUTSTANDING GRANT COMMITMENTS OF $224,114, AND RECEIVED A GRANT REFUND OF $194,728. THESE AMOUNTS ARE NOT REFLECTED IN THE STATEMENT OF FUNCTIONAL EXPENSES FOR TAX PURPOSES. AS A RESULT, PROGRAM EXPENSES FOR TAX PURPOSES ARE GREATER THAN PROGRAM EXPENSES FOR FINANCIAL STATEMENT PURPOSES.