2021-05-14T14:52:47-05:00 2020-06-30 111986323 MARCUM LLP 1 MONTGOMERY STREET SUITE 1700 SAN FRANCISCO CA 94104 990 2019-07-01 943397589 SAN FRANCISCO FRIENDS SCHOOL SANF 4155650400 250 VALENCIA STREET SAN FRANCISCO CA 941032322 KATHERINE S PLOUGH CHIEF FINANCE & OPERATIONS OFFICER 4155650400 2021-05-13 1 ROGER BULOSAN P00221282 4154326200 2019 2022-09-23 18:48:47Z KATHERINE S PLOUGH 250 VALENCIA STREET SAN FRANCISCO CA 941032322 22072495 0 X WWW.SFFRIENDSSCHOOL.ORG X 2001 CA EDUCATING, INSPIRING, & NURTURING GIRLS & BOYS IN THE TRADITION OF QUAKER LEARNING. 22 22 175 50 -4228 -4228 2256093 5137209 15448486 15966071 404096 454534 0 0 18108675 21557814 2784157 3064828 0 0 8530345 9188261 0 0 639642 4925776 11529255 16240278 23782344 1868397 -2224530 70833744 68916118 37453466 37429109 33380278 31487009 X SAN FRANCISCO FRIENDS SCHOOL IS DEDICATED TO EDUCATING, INSPIRING, AND NURTURING CHILDREN IN THE QUAKER SCHOOL TRADITION. THE DAILY LIFE OF OUR SCHOOL IS ROOTED IN THE QUAKER VALUES OF SIMPLICITY, INTEGRITY, MUTUAL RESPECT, PEACEFUL PROBLEM-SOLVING, AND SERVICE TO OTHERS. WE STRIVE TO DEVELOP IN EACH CHILD INTELLECTUAL CURIOSITY AND PASSION FOR LEARNING. WE CHALLENGE STUDENTS WITH ACADEMIC RIGOR, WHILE HONORING INDIVIDUAL STRENGTHS AND ABILITIES. WE SEEK TO CREATE A COMMUNITY THAT EMBRACES CHILDREN AND FAMILIES OF ALL BACKGROUNDS, RECOGNIZING THAT DIVERSITY IS ESSENTIAL TO THE VITALITY OF OUR SCHOOL. WE ENGAGE WITH THE LARGER WORLD AROUND US, WORKING TOWARD THE QUAKER IDEAL OF A CARING AND JUST SOCIETY. 0 0 13542346 3064828 15966071 PROGRAM EXPENSES FOR THE CURRENT YEAR WERE PRIMARILY USED TO OPERATE GRADES K-8 FOR 442 STUDENTS IN ACCORDANCE WITH THE MOST VALUED PRINCIPLES OF QUAKER EDUCATION. 13542346 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 56 0 1 175 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X KATHERINE S PLOUGH 4155650400 250 VALENCIA STREET SAN FRANCISCO CA 94103 WILL ALDRICH TRUSTEE 1.00 X 0 0 0 TEUILA HANSON TRUSTEE 1.00 X 0 0 0 DAN HIRSCH TRUSTEE 1.00 X 0 0 0 MAUREEN MCAVOY TREASURER 1.00 X X 0 0 0 ERNIE HSIN TRUSTEE 1.00 X 0 0 0 MARK SELCOW TRUSTEE 1.00 X 0 0 0 SARAH WIGGLESWORTH TRUSTEE 1.00 X 0 0 0 SHABNAM KOIRALA-AZAD CO-CLERK 1.00 X X 0 0 0 KATHRYN MA TRUSTEE 1.00 X 0 0 0 MICHAEL FELDMAN CO-CLERK 1.00 X X 0 0 0 CHRIS VALDEZ TRUSTEE 1.00 X 0 0 0 DAPHNE LI TRUSTEE 1.00 X 0 0 0 CHARLES BELLO TRUSTEE 1.00 X 0 0 0 ROB LIPPINCOTT TRUSTEE 1.00 X 0 0 0 AMY BAKER SECRETARY 1.00 X X 0 0 0 REBECCA FOSTER TRUSTEE 1.00 X 0 0 0 SAM MOGANNAM TRUSTEE 1.00 X 0 0 0 EDGAR LOPEZ TRUSTEE 1.00 X 0 0 0 CYNTHIA SCHROEDER TRUSTEE 1.00 X 0 0 0 KELLY MCKANE TRUSTEE 1.00 X 0 0 0 EDWARD CHUNG TRUSTEE 1.00 X 0 0 0 GREG DALTON TRUSTEE 1.00 X 0 0 0 KATHERINE S PLOUGH DIRECTOR OF FINANCE 40.00 X 219885 0 14114 MICHAEL HANAS HEAD OF SCHOOL 40.00 X 504706 0 18413 JENNIFER ARNEST LOWER HEAD OF SCHOOL 40.00 X 178049 0 20247 MARLENE SLOGER DIRECTOR OF DEVELOPMENT 40.00 X 164521 0 22243 RYAN GALLAGHER EDUCATIONAL TECHNOLOGY DIR 40.00 X 119843 0 15495 GUYBE SLANGEN DIRECTOR OF COMMUNITY ENGAGEMENT 40.00 X 123535 0 14419 TRACIE MASTRONICOLA ACADEMIC DEAN/DIR OF TECHN 40.00 X 160795 0 18084 1471334 0 123015 20 0 1 0 PLANT CONSTRUCTION COMPANY LP 300 NEWHALL STREET SAN FRANCISCO CA 94124 CONSTRUCTION 226914 1 71252 5065957 52393 5137209 TUITION 900099 15309804 15309804 AUXILLARY 900099 517062 517062 MISC 900099 139205 139205 15966071 317112 -4228 321340 635912 498490 137422 137422 137422 16191 71252 16191 0 21557814 15966071 -4228 458762 3064828 3064828 782217 119284 581586 81347 6870525 5478738 1078062 313725 371776 293843 59180 18753 607151 509470 77369 20312 556592 423891 108616 24085 44191 44191 38518 38518 78975 42620 272 36083 82470 4150 72759 5561 112391 37780 69423 5188 393449 309172 81680 2597 45962 17602 22738 5622 776496 532772 239249 4475 1367268 1074401 283843 9024 106760 92714 13396 650 BAD DEBT 6604371 6604371 AUXILIARY 981470 891028 8244 82198 TEACHING MATERIALS & SU 598970 598970 OTHER 286680 51083 205575 30022 11284 11284 23782344 13542346 9600356 639642 265126 278597 5412096 7022494 6805058 943804 8259330 9136300 584000 487797 170672 188847 50520224 13015725 38448433 37504499 10889029 13353780 70833744 68916118 1082841 1028425 12494100 13229977 22529969 21868402 1346556 1302305 37453466 37429109 X 24478781 25946017 8901497 5540992 33380278 31487009 70833744 68916118 X -2224530 327033 4228 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1456487 2222168 -4162 35990 3638503 1330313 71417 72495 17738 1456487 1217123 8000 105190 1330313 957384 184367 75372 1217123 16000 941384 957384 0.94600 0.05400 0 0 4992413 4992413 41887283 10800385 31086898 1001785 340870 660915 2467896 1792469 675427 170847 82001 88846 37504499 X 18824247 327033 327033 18497214 3060600 3060600 21557814 20717516 0 20717516 3064828 3064828 23782344 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF TWO FUNDS ESTABLISHED TO FURTHER THE MISSION AND VISION OF THE SCHOOL. AS REQUIRED BY U.S. GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES HAVE INTERPRETED CALIFORNIA'S ENACTED VERSION OF THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE SCHOOL CLASSIFIES AS PERMANENT ENDOWMENT (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENT ENDOWMENT IS CLASSIFIED AS EXPENDABLE NET ASSETS WITH DONOR RESTRICTIONS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE SCHOOL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. IN ACCORDANCE WITH UPMIFA, THE SCHOOL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE FUND. (2) THE PURPOSES OF THE SCHOOL AND THE DONOR-RESTRICTED ENDOWMENT FUND. (3) GENERAL ECONOMIC CONDITIONS. (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION. (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS. (6) OTHER RESOURCES OF THE SCHOOL. (7) THE INVESTMENT POLICIES OF THE SCHOOL. FROM TIME TO TIME, THE FAIR VALUE OF ASSETS ASSOCIATED WITH INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUNDS MAY FALL BELOW THE LEVEL THAT THE DONOR OR UPMIFA REQUIRES THE SCHOOL TO RETAIN AS A FUND OF PERPETUAL DURATION. THE SCHOOL HAS A POLICY THAT PERMITS SPENDING FROM UNDERWATER ENDOWMENT FUNDS DEPENDING ON THE DEGREE TO WHICH THE FUND IS UNDERWATER, UNLESS OTHERWISE PRECLUDED BY DONOR INTENT OR RELEVANT LAWS OR REGULATIONS. AT JUNE 30, 2020, THERE WERE NO SUCH DEFICIENCIES. THE SCHOOL HAS ADOPTED AN INVESTMENT AND SPENDING POLICY FOR ENDOWMENT ASSETS THAT ATTEMPTS TO PROVIDE A PREDICTABLE STREAM OF FUNDING WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE SCHOOL MUST HOLD IN PERPETUITY OR FOR DONOR SPECIFIED PERIODS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE SCHOOL HAS AN OBJECTIVE TO EARN SUFFICIENT RETURNS SUCH THAT A DISTRIBUTION EACH YEAR OF UP TO 4.75% OF THE ROLLING FIVE-YEAR AVERAGE OF THE MARKET VALUE OF THE ENDOWMENT FUND CAN BE APPROPRIATED. OVER THE LONG-TERM, THE SCHOOL EXPECTS THE CURRENT SPENDING POLICY TO ACHIEVE ITS OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES AND STATE FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2020, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE ON AUDITED FINAN 3,064,828. UNRELATED BUSINESS INCOME -4,228. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE NETTED AGAINST REVENUE ON AUDITED FINANCIAL STATEMENTS 3,064,828. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NON-DISCRIMINATORY POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE HTTPS://WWW.SFFRIENDSSCHOOL.ORG/QUAKER-EDUCATION/QUAKER-VALUES /DIVERSITY-MATTERS SCHEDULE E, PART I, LINE 6 SCHOOL RECEIVED $184,378 WHICH IS A PART OF THE GRANT FROM CITY AND COUNTY OF SAN FRANCISCO FOR HORIZONS PROGRAM. HORIZONS PROGRAM IS A TRANSFORMATIVE SUMMER PROGRAM FOR UNDERSERVED K-8 PUBLIC SCHOOL STUDENTS. X X X X X X 0 ANNUAL DINNER DANCE 87443 71252 16191 16191 87443 71252 16191 16191 16191 0 SCHEDULE G, PART I, LINE 2B, COLUMN (V) FUNDRAISING CONSULTANT. 1 TUITION ASSISTANCE 125 3064828 REVENUE LESS DISCOUNT TUITION DISCOUNTS PART I, LINE 2: THE SCHOOL AWARDS TUITION ASSISTANCE DISCOUNTS TO 25% OF ITS STUDENT BODY. THESE ARE IN THE FORM OF TUITION DISCOUNTS. AWARD RECIPIENTS APPLY EACH YEAR AND ARE VETTED THROUGH A RIGOROUS SELECTION PROCESS THAT EVALUATES ELIGIBILITY BASED ON CRITERIA ESTABLISHED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS. IN ADDITION, ALL APPLICANTS MUST SUPPLY TAX DOCUMENTATION AND HOUSEHOLD EXPENDITURE SCHEDULES AS PART OF THE APPLICATION PROCESS. APPLICANTS ARE AWARDED TUITION ASSISTANCE IN THE CONTEXT OF THEIR ELIGIBILITY WITHIN THE PARAMETERS OF THE CRITERIA MENTIONED ABOVE AND WITHIN THE SCOPE OF THE SCHOOL'S BUDGET ALLOCATION FOR THE YEAR. ALL RECIPIENTS RECEIVE AWARD LETTERS AND SIGN CONTRACTS ACKNOWLEDGING THE AWARDS. THESE CONTRACTS ARE KEPT ON FILE IN THE SCHOOL'S BUSINESS OFFICE. X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 KATHERINE S PLOUGH DIRECTOR OF FINANCE 219885 0 0 0 0 0 13315 0 799 0 233999 0 0 0 MICHAEL HANAS HEAD OF SCHOOL 303565 0 0 0 201141 0 18413 0 0 0 523119 0 0 0 JENNIFER ARNEST LOWER HEAD OF SCHOOL 178049 0 0 0 0 0 10730 0 9517 0 198296 0 0 0 MARLENE SLOGER DIRECTOR OF DEVELOPMENT 164521 0 0 0 0 0 10353 0 11890 0 186764 0 0 0 TRACIE MASTRONICOLA ACADEMIC DEAN/DIR OF TECHN 160795 0 0 0 0 0 10250 0 7834 0 178879 0 0 0 PART I, LINE 1A THE SCHOOL PROVIDES A DISCRETIONARY SPENDING BUDGET TO THE HEAD OF THE SCHOOL IN THE AMOUNT OF APPROXIMATELY $2,500 ANNUALLY. THE HOUSING ALLOWANCE IS $201,141. A ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATIONS 943130123 NONEAVAIL 2012-12-17 27188375 TO REFINANCE PRIOR BOND AND SETTLE INTEREST RATE SWAP LIABILITY 0 0 0 A 5017720 27188375 266375 26922000 2012 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: THE REBATE COMPUTATION WAS PERFORMED IN 2012. AT THAT TIME, THE SCHOOL DETERMINED THAT ALL THE BOND PROCEEDS WERE SPENT IN REFINANCING THE PRIOR BOND AND SETTLING THE INTEREST RATE SWAP LIABILITY. X 11 52393 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY MANAGEMENT IN CONJUNCTION WITH A LICENSED CPA FIRM AND IS REVIEWED BY THE SCHOOL'S FINANCE COMMITTEE BEFORE IT IS FILED. THE FINANCE COMMITTEE REPORT TO THE BOARD THAT THE FORM 990 HAS BEEN REVIEWED AND APPROVED AND THAT A COPY IS AVAILABLE FROM THE DIRECTOR OF FINANCE FOR ANYONE WHO WISHES TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C ONCE A YEAR THE SCHOOL DISTRIBUTES DISCLOSURE FORMS TO ITS BOARD OF TRUSTEES AND KEY EMPLOYEES. THE FORM ASKS WHETHER ANY OF THESE INDIVIDUALS HAS A FAMILY RELATIONSHIP OR A BUSINESS RELATIONSHIP WITH ANY OTHER TRUSTEE OR KEY EMPLOYEE. THE INDIVIDUAL AFFIRMS YES OR NO TO THE QUESTION. IF THE REPLY IS YES, THEN THE INDIVIDUAL REPORTS WITH WHOM HE/SHE HAS SUCH RELATIONSHIP, AND WHETHER IT IS BUSINESS OR FAMILY. IF QUESTIONABLE RELATIONSHIPS ARE DISCLOSED EITHER DURING THE DISCLOSURE FORM PROCESS OR AT ANY OTHER TIME, THE MATTER IS TO BE TAKEN UP BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES IN ORDER TO DETERMINE IF OR HOW THE RELATIONSHIP MAY COMPROMISE THE INTEGRITY OF THE INSTITUTION. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE SCHOOL'S HEAD OF SCHOOL (THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL) IS BEGUN BY KEY MEMBERS OF THE BOARD OF TRUSTEES SEVERAL MONTH PRIOR TO THE EXPIRATION OF THE HEAD OF SCHOOL'S CONTRACT. THE BOARD MEMBERS WILL SOLICIT DATA FROM THE SCHOOL'S DIRECTOR OF FINANCE. THE DATA IS GATHERED FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, WHICH MANAGES THE LARGEST AND MOST UP-TO-DATE DATABASE ON PRIVATE SCHOOL COMPENSATION FOR HEADS OF SCHOOL. THIS DATA IS LOOKED AT BOTH IN TERMS OF NATIONAL, REGIONAL AND LOCAL AVERAGES. THIS DATA AND THE SCHOOL'S RECOMENDATION FOR A COMPENSATION PACKAGE ARE REVIEWED AND VERIFIED INDEPENDENTLY BY A COMPENSATION CONSULTANT HIRED BY THE SCHOOL TO LOOK AT THE HEAD'S TOTAL COMPENSATION PACKAGE COMPARED TO OTHER INDEPENDENT SCHOOLS WITH WHOM THE CONSULTANT HAS WORKED, AND WHO, MOST RECENTLY, DELIVERS A REPORT TO THE BOARD OF TRUSTEES SHOWING STATISTICAL INDICATORS RELATING TO COMPENSATION FOR SCHOOL HEADS. THE PROCESS FOR DETERMINING COMPENSATION FOR THE SCHOOL'S OTHER KEY EMPLOYEES (DIRECTOR OF FINANCE AND DIRECTOR OF DEVELOPMENT) IS INITITATED AND COMPLETED ANNUALLY BY THE HEAD OF SCHOOL, WHO REVIEWS NATIONAL, REGIONAL AND LOCAL DATA FOR SIMILAR POSITIONS IN SIMILAR SCHOOLS (INDEPENDENT ELEMENTARY SCHOOLS, ENROLLMENTS APPROXIMATELY 300-500). THIS DATA IS PROVIDED TO THE SCHOOL BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, THE CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS, AND THE INDEPENDENT SCHOOLS BUSINESS OFFICERS ASSOCIATION OF CALIFORNA, ALL OF WHICH COLLECT THIS DATA ANNUALLY. THE HEAD OF SCHOOL DETERMINES THE KEY EMPLOYEES' COMPENSATION BASED ON COMPARING THESE DATA, THE KEY EMPLOYEE'S LEVEL OF EXPERIENCE, AND PRIOR PERFORMANCE IN THE JOB. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S AUDITED FINANCIAL STATEMENTS ARE RELEASED TO THE PUBLIC UPON REQUEST. THE SCHOOL'S FORM 990 IS POSTED INDEPENDENTLY ON WWW.GUIDESTAR.ORG. THE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS IS DISTRIBUTED ANNUALLY TO ALL BOARD MEMBERS AND KEY EMPLOYEES, AND THE CONFLICT OF INTEREST POLICY FOR EMPLOYEES IS PUBLISHED ANNUALLY IN THE SCHOOL'S PERSONNEL MANUAL. FORM 990, PART XI, LINE 9: UNRELATED BUSINESS INCOME 4,228. FORM 990, PART XII, LINE 2 (C) THERE IS NO CHANGE IN THE PROCESS FROM PRIOR YEARS. FORM 990, PART V, LINE 14 (B) THIS ORGANIZATION DOES NOT OFFER OR PROVIDE TANNING SERVICES.