2017-11-10T12:50:08-06:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2016-01-01 570337132 BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY BISH 8437623300 1 BISHOP GADSDEN WAY CHARLESTON SC 29412 LYNNE KERRISON CFO 5434066298 2017-11-09 1 JOHN NORMAN P01506766 7049985200 2017-11-09 67.137.57.251 2017-11-09 12:03:38 ES P 56A3924725E2BEE8CC280EE407B1779D17F37F30 CA71AA27A8DEE22B1B8DED281728E8B70117B7BA 2016 2017-02-10 21:41:12Z C WILLIAM TRAWICK 1 BISHOP GADSDEN WAY CHARLESTON SC 29412 34171266 0 X WWW.BISHOPGADSDEN.ORG X 1948 SC TO PROVIDE HOUSING AND OTHER HEALTH CARE SERVICES THROUGH OPERATION OF A FAITH-BASED RETIREMENT FACILITY. 12 12 0 10 0 0 1230499 869811 26178561 31477519 1908521 272289 1145972 1037708 30463553 33657327 328661 458488 0 0 12632132 14053752 0 0 293945 14951165 18435525 27911958 32947765 2551595 709562 175171600 172287131 142891084 137942518 32280516 34344613 X FOUNDED BY THE FOURTH EPISCOPAL BISHOP OF SOUTH CAROLINA IN 1850 , BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY UPHOLDS THE TRADITION OF A FAITH-BASED, NOT-FOR-PROFIT ORGANIZATION DEDICATED TO THE WELL-BEING OF THOSE PERSONS, WHO BECAUSE OF AGE, PERSONAL CONDITIONS, HEALTH AND THEIR EXPRESS DESIRE, CHOSE TO RESIDE IN A RETIREMENT COMMUNITY. BISHOP GADSDEN IS A MISSION-DRIVEN, NOT PROFIT DRIVEN, ORGANIZATION. IT HAS A LONG-TERM OBLIGATION TO ITS RESIDENTS. IT IS COMMITTED TO REMOVING FINANCIAL BARRIERS TO RESIDENCY. ITS ROOTS IN THE GREATER CHARLESTON COMMUNITY SPAN OVER 165 YEARS, AND, THROUGH THE YEARS, IT HAS RESPONDED TO SPECIFIC NEEDS OF THE GREATER COMMUNITY. IT HAS LONG BEEN OPEN TO ALL MEN AND WOMEN WITHOUT REGARD TO RACE, CREED, RELIGIONS, SEXUAL PREFERENCE OR NATIONAL ORIGIN. 0 0 20572165 32418322 RETIREMENT COMMUNITY:BISHOP GADSDEN SERVES APPROXIMATELY 500 SENIOR ADULTS, 62 YEARS OF AGE AND OLDER, RESIDING IN FOUR LEVELS OF CARE: INDEPENDENT COMMUNITY (260 UNITS), ASSISTED LIVING (80 UNITS), MEMORY SUPPORT (19 BEDS) AND SKILLED NURSING CARE (50 BEDS). BISHOP GADSDEN OPERATES TO MEET THE PRIMARY NEEDS OF SENIOR CITIZENS BY PROVIDING (1) RESIDENTIAL FACILITIES DESIGNED TO MEET PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS AND SIMILAR NEEDS OF THE ELDERLY; (2) ACCESS TO HEALTHCARE SERVICES AS NEEDED; (3) ASSURANCE THAT THE ORGANIZATION IS RUN IN A FISCALLY RESPONSIBLE MANNER; AND (4) THE COMMITMENT OF FINANCIAL SECURITY TO ANY RESIDENT WHO RUNS OUT OF MONEY THROUGH NO FAULT OF HIS/HER OWN. 458488 458488 RESIDENT ASSISTANCE PROGRAM:BISHOP CHRISTOPHER GADSDEN FOUNDED THE HOME FOR ORPHANS AND WIDOWS IN 1850, TO ASSIST THOSE IN NEED. HIS VISION FOR A CARING COMMUNITY IS THE HEART AND SOUL OF THE ORGANIZATION NOW CALLED BISHOP GADSDEN. AT THE CORE OF BISHOP GADSDEN, IS THE BELIEF AND EXECUTION OF THE CHARITABLE MISSION. SINCE 1995, BISHOP GADSDEN'S RESIDENT ASSISTANCE FUND HAS DONATED MORE THAN $4.15 MILLION IN CHARITABLE CARE TO RESIDENTS FACING FINANCIAL DIFFICULTIES. THE RESIDENT ASSISTANCE FUND ALLEVIATES ANY ANXIETIES RESIDENTS AND THEIR FAMILIES HAVE BY ASSURING THEM THAT THEY WILL CONTINUE TO RECEIVE THE CARE THEY NEED REGARDLESS OF WHETHER THEY CAN PAY. THROUGH THE CONTINUED EFFORTS OF BISHOP GADSDEN RESIDENTS, FAMILIES, STAFF, AND OTHER ORGANIZATIONS, THE RESIDENT ASSISTANCE FUND CONTINUES TO BE HIGH PRIORITY. THIS IMPERATIVE FUND ALLOWS BISHOP GADSDEN TO ASSIST RESIDENTS AND FUTURE RESIDENTS THAT, BY NO FAULT OF THEIR OWN, CAN NO LONGER AFFORD THEIR CONTINUED CARE. ALL RESIDENTS THAT ARE RECEIVING MONIES FROM THE RESIDENT ASSISTANCE FUND ARE BETWEEN THE AGES OF 73-98; THEY COME FROM THE GREATER CHARLESTON AREA, ARE BOTH MALE AND FEMALE, AND CROSS ALL SOCIOECONOMIC LINES. THEIR QUALIFICATIONS RANGE FROM HAVING A PAST STRONG COMMITMENT TO THEIR CHURCH COMMUNITY-THROUGH VOLUNTEERING TIME AND TALENTS. SOME RESIDENTS HAVE MADE SIGNIFICANT CONTRIBUTION TO THE CHARLESTON AREA AND/OR BEYOND. THEIR CONTRIBUTIONS MAY BE OF AN ARTISTIC NATURE, ONE OF PUBLIC SERVICE, OR THE ABILITY TO HAVE CREATED A POSITIVE PHILOSOPHICAL CHANGE.BISHOP GADSDEN WILL CONTINUE TO EXTEND ASSISTANCE TO RESIDENTS, ACTING ON THE FIRM BELIEF THAT REMOVING ECONOMIC BARRIERS TO RESIDENCY IS PART OF ITS MISSION. 89798 GENEROUS SPIRIT OUTREACH PROGRAMS:THROUGHOUT BISHOP GADSDEN'S EXISTENCE, A GIVING COMMITMENT HAS BEEN ON THE FOREFRONT RESULTING IN OVER $5,439,043 IN CHARITABLE CARE AND GIFTS BEING RAISED FOR AND DISTRIBUTED TO OTHER NON-PROFIT ORGANIZATIONS IN OUR LOCAL COMMUNITY. - THE GENEROUS SPIRIT SUB COMMITTEE: AS PART OF THE BISHOP GADSDEN'S RESIDENTS' COUNCIL, THIS COMMITTEE CHOOSES TO SUPPORT SPECIFIC CHARITABLE ORGANIZATIONS EACH YEAR. LED BY RESIDENTS, WITH ASSISTANCE FROM STAFF, THE COMMITTEE SETS A FUNDRAISING GOAL AND CONDUCTS ALL SOLICITATIONS AND APPEALS. IN 2016, THIS IMPORTANT COMMITTEE RAISED RAISED $89,990 IN CASH AND EMPLOYEES RAISED $300 IN CASH AND $2,250 IN-KIND ITEMS. ALL WAS DONATED TO HALLIE HILL ANIMAL SANCTUARY($3,000), WALK TO END ALZHEIMER'S ($2,000), LOWCOUNTRY FOOD BANK ($80,148), ROPER ST. FRANCIS CANCER PATIENT ASSISTANCE FUND ($300), COASTAL CRISIS CHAPLAINCY ($400), AND OUR LADY OF MERCY OUTREACH ($1,700). SEA ISLAND HABITAT FOR HUMANITY AND TOYS FOR TOTS RECEIVED $2,250 IN IN-KIND ITEMS.SINCE 2000, MORE THAN $1,300,000 IN CASH, $7,750 OF IN-KIND ITEMS (CLOTHES, FURNITURE, LINENS, PILLOWS, BLANKETS, BOOKS, SHOES, AND OTHER MISCELLANEOUS ITEMS TO ORGANIZATIONS SUCH AS PET HELPERS, CHARLESTON PUBLIC LIBRARY AND GOODWILL), AND IN 2016, 13,602 HOURS OF VOLUNTEER AND TUTORING TIME, EQUALLING $301,012, HAS BEEN GIVEN BY RESIDENTS AND STAFF, TO AREA AND NATIONAL CHARITIES. RESIDENTS AND STAFF CONTRIBUTE TO MORE THAN 1,000 LOCAL AND NATIONAL CHARITABLE ORGANIZATIONS.- BISHOP GADSDEN'S DINING DEPARTMENT DONATED 22,513 LBS OF FOOD, EQUALLING A GIFT OF $153,085 AND 33,770 MEALS.- OTHER PUBLIC SUPPORT: THE ORGANIZATION PROVIDES OTHER SUPPORT TO THE LOCAL COMMUNITY, SUCH AS THE FREE USE OF MEETING SPACE TO LOCAL CHARITIES, STUDENT INTERNSHIPS FROM LOCAL COLLEGES, TUTORING SERVICES TO THE NEIGHBORING MIDDLE SCHOOL, SPACE FOR AFTER SCHOOL ACTIVITIES, PERFORMANCE SPACE FOR SCHOOLS AND OTHER LOCAL GROUPS, FOOD DONATIONS TO LOCAL FOOD BANKS, THE OPERATION OF A COMMUNITY FESTIVAL TO THANK THE LOCAL COMMUNITY AND THE LOCAL FIRST RESPONDERS, AND OTHER ACTIVITIES MEANT TO CEMENT THE ORGANIZATION'S RELATIONSHIP WITH THE LOCAL COMMUNITY INCLUDING HAVING EXECUTIVE STAFF ON COMMUNITY BOARD SUCH AS ROPER ST. FRANCIS, SEA ISLAND HABITAT FOR HUMANITY, AND LEADINGAGE SC. 21120451 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 82 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X X LYNNE KERRISON CFO 8434066298 1 BISHOP GADSDEN WAY CHARLESTON SC 29412 WALLACE T BONAPARTE BOARD MEMBER 1.00 X 0 0 0 JAMES T GETTYS III BOARD MEMBER 1.00 X 0 0 0 WE APPLEGATE III ESQUIRE BOARD MEMBER 1.00 X 0 0 0 DOROTHY PAGLIARO BOARD MEMBER 1.00 X 0 0 0 SUSAN G LEGARE BOARD MEMBER 1.00 X 0 0 0 CRAIG ASHE BOARD MEMBER 1.00 X 0 0 0 DR FRANK MIDDLETON CHAIR 1.00 X X 0 0 0 HEYWARD CARTER JR ESQUIRE BOARD MEMBER 1.00 X 0 0 0 THE REV ALASTAIN VOTAW BOARD MEMBER 1.00 X 0 0 0 WARREN MERSEREAU BOARD MEMBER 1.00 X 0 0 0 MARGARET P BLACKMER VICE CHAIR 1.00 X X 0 0 0 PAUL MCMANUS BOARD MEMBER 1.00 X 0 0 0 BRIAN HUSSAIN SECRETARY/TREASURER 1.00 X X 0 0 0 BARBARA EDLUND BOARD MEMBER 1.00 X X 0 0 0 C WILLIAM TRAWICK PRESIDENT/CEO 50.00 X 286106 0 37271 SARAH E H TIPTON VICE PRESIDENT/COO 50.00 X 188072 0 37664 LYNNE L KERRISON CFO 50.00 X 178289 0 32305 JAMES A EPPER DIRECTOR OF CULINARY SERVICES 50.00 X 112779 0 3346 765246 0 110586 4 0 1 0 CHASTAIN CONSTRUCTION INC P O BOX 20697 CHARLESTON SC 29413 CONSTRUCTION 1519969 LEND LEASE (US) CONSTRUCTION INC 48 PERIMETER CENTER EAST ATLANTA GA 30346 CONSTRUCTION 1088754 S K BURT CONSTRUCTION LLC 201 BAYBERRY RUN SUMMERVILLE SC 29485 CONSTRUCTION 657294 TRANSWORLD INC P O BOX 21373 CHARLESTON SC 29413 ELECTRICAL 321910 CAROLINA CHILLERS INC P O BOX 50550 SUMMERVILLE SC 29485 HVAC 236947 20 869811 869811 RESIDENT REVENUE 623000 31477519 31477519 31477519 784460 784460 98510 1605 96905 96905 96905 163 0 512334 163 -512334 -512171 -512171 FORFEITURES & TERM INC 900099 765102 765102 175701 175701 940803 33657327 32418322 0 369194 458488 458488 759707 494256 257357 8094 10455965 9259810 1133923 62232 226210 226210 1785778 81406 1702074 2298 826092 706995 109713 9384 9255 9255 51926 51926 182065 182065 2147360 2015121 128270 3969 210968 69915 141053 265558 120343 120979 24236 287656 20453 264579 2624 2085083 2029267 46670 9146 65526 25047 38774 1705 66480 26974 38731 775 2143923 2143923 6222213 6222213 780181 780181 DIETARY SUPPLIES 2241251 2241251 OTHER SUPPLIES 1000705 1000705 MINOR EQUIPMENT 105137 105137 HEALTHCARE SUPPLIES 103916 103916 466322 287359 150534 28429 32947765 21120451 11533369 293945 1648690 3718211 252047 252609 53527 20462 138483 191151 121902 124483 456742 223031 177137823 57452893 116510371 119684930 55101349 47683072 888489 389182 175171600 172287131 3618732 4329166 64659712 78359438 73531243 54127691 1081397 1126223 142891084 137942518 X 24161952 25581965 3761688 4380629 4356876 4382019 32280516 34344613 175171600 172287131 X 709562 1404224 -49689 X 0 1 X 1 0 X 624520 1208924 3545720 1230499 869811 7479474 23901290 24655355 25476850 26178561 31477519 131689575 24525810 25864279 29022570 27409060 32347330 139169049 65875 23288 89163 1368317 1928264 4708 3301289 1368317 1928264 65875 27996 3390452 135778597 812080 804904 889790 1040393 882970 4430137 812080 804904 889790 1040393 882970 4430137 868075 979986 1176568 1079760 940803 5045192 26205965 27649169 31088928 29529213 34171103 148644378 0.91340 0.89560 0.02980 0.03110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 4503 4503 0 PART II-B, LINE 1: THIS AMOUNT REPRESENTS THE PORTION OF MEMBERSHIP DUES ATTRIBUTABLE TO LOBBYING. 5105737 49143 158095 6000 5306975 4665021 647124 -200408 6000 5105737 2483618 2143250 44153 6000 4665021 2199789 40259 248070 4500 2483618 1971626 7641 225022 4500 2199789 0.82420 0.17580 0 0 4684872 4684872 144002269 41781045 102221224 10150743 4907685 5243058 16205947 10225014 5980933 2093992 539149 1554843 119684930 INVESTMENTS 45955229 F ASSETS LIMITED AS TO USE 870110 F FIDUCIARY ASSETS 857733 F 47683072 GIFT ANNUITIES 502974 OTHER LIABILITIES 623249 1126223 X 33976516 0 33976516 -319189 -319189 33657327 32947765 0 32947765 0 32947765 PART V, LINE 4: THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE AND GROW CAPITAL, STRIVE FOR CONSISTENT ABSOLUTE RETURNS, PRESERVE PURCHASING POWER BY STRIVING FOR LONG-TERM RETURNS WHICH EITHER MATCH OR EXCEED THE SET PAYOUT, CONTROL FEES AND INFLATION WITHOUT PUTTING THE PRINCIPAL VALUE AT IMPRUDENT RISK, AND DIVERSIFY INVESTMENTS CONSISTENT WITH COMMONLY ACCEPTED INDUSTRY STANDARDS TO MINIMIZE THE RISK OF LARGE LOSSES. PART X, LINE 2: BISHOP GADSDEN IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. BISHOP GADSDEN QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). BISHOP GADSDEN FILES AS A TAX-EXEMPT ORGANIZATION. THE TAX YEARS ENDING DECEMBER 31, 2013, 2014, AND 2015, RESPECTIVELY, ARE OPEN FOR EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, EXCISE OR OTHER TAXES. BISHOP GADSDEN FOLLOWS THE GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THE STANDARD HAS HAD NO IMPACT ON BISHOP GADSDEN'S FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: UNRESTRICTED CONTRIBUTIONS 11,435. REALIZED INVESTMENT GAINS 163. LOSS ON SALE OF PROPERTY, PLANT, AND EQUIPMENT -512,334. NET ASSETS RELEASED FROM RESTRICTION -815,142. TEMPORARILY RESTRICTED CONTRIBUTIONS 833,233. PERMANENTLY RESTRICTED CONTRIBUTIONS 25,143. TEMPORARILY RESTRICTED INVESTMENT INCOME 138,313. 1 FINANCIAL ASSISTANCE 9 458488 PART I, LINE 2: FINANCIAL ASSISTANCE IS GIVEN TO RESIDENTS WHO QUALIFY FOR RESIDENCY IN EVERY WAY EXCEPT FINANCIAL. ALL PROSPECTIVE RESIDENTS SEEKING FINANCIAL ASSISTANCE UNDERGO THE SAME SCREENING THAT ALL OTHER PROSPECTIVES RESIDENTS DO. IF A CURRENT RESIDENT SEEKS FINANCIAL ASSISTANCE, BISHOP GADSDEN REQUIRES AN UPDATE OF HIS/HER CONFIDENTIAL FINANCIAL INFORMATION. WE MAY ALSO REQUIRE FURTHER DOCUMENTS IN THE FORM OF TAX RETURNS AND/OR BANK STATEMENTS. A RESIDENT IS NEVER ASKED TO LEAVE BISHOP GADSDEN IF HE/SHE OUTLIVES RESOURCES THROUGH NO FAULT OF HIS/HER OWN. X X X X X 0 1 0 0 0 0 0 1 0 C WILLIAM TRAWICK PRESIDENT/CEO 250217 0 20000 0 15889 0 27692 0 9579 0 323377 0 0 0 SARAH E H TIPTON VICE PRESIDENT/COO 168072 0 20000 0 0 0 24769 0 12895 0 225736 0 0 0 LYNNE L KERRISON CFO 145041 0 15000 0 18248 0 18244 0 14061 0 210594 0 0 0 PART I, LINE 3 C. WILLIAM TRAWICK (PRESIDENT/CEO), LYNNE KERRISON (CFO) AND SARAH E.H. TIPTON (VICE PRESIDENT/COO) PARTICIPATE IN 457(B) AND 401(K) DEFERRED COMPENSATION PLANS. AT THE END OF THE YEAR THE TOTAL AMOUNT OF EMPLOYER CONTRIBUTIONS TO THE 457(B) PLANS WERE $17,000 AND $17,000, RESPECTIVELY. ALSO, AT THE END OF THE YEAR THE TOTAL AMOUNT OF EMPLOYER CONTRIBUTIONS TO THE 401(K) PLANS WERE $10,585 AND $6,201, RESPECTIVELY. THIS COMPENSATION IS REFLECTED AS PART OF THE DEFERRED COMPENSATION REPORTED ON FORM 990, PART VII AND IN SCHEDULE J, PART II, COLUMN (C). PART I, LINE 7 THE CEO BONUS IS DETERMINED BY THE BOARD. THE BOARD ALSO DETERMINES THE DISCRETIONARY BONUS POOL FOR THE EMPLOYEES. THIS IS DOCUMENTED IN BOARD MINUTES A SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY 570960018 837033JV2 2007-04-01 28867719 REFUNDING OF SERIES 2003 0 0 0 B SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY 570960018 NONEAVAIL 2014-05-07 56563209 REFUNDING OF SERIES 2014 0 0 0 C SC JOBS - ECONOMIC DEVELOPMENT AUTHORITY 570960018 2016-07-28 11162500 TO REFUND THE SERIES 2002F1 BONDS 0 0 0 A 12180000 16005000 2481940 542135 25843644 1 1 1 1 B 28761047 27802162 660000 42791783 13111426 1 0 1 1 C 11162500 162181 11000319 1 0 1 1 A 0 0 0 0 0.01300 0.01300 0 0 0 B 0 0 0 0 0.01300 0.01300 0 0 1 C 0 0 0 0 0.01300 0.01300 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 1 0 0 1 0 0 0 0 C 0 0 1 0 0 0 0 0 1 A 0 B 1 C 1 FORM 990, PART VI, SECTION B, LINE 11B AN INTERNAL REVIEW WAS PERFORMED BY THE ORGANIZATION'S ADMINISTRATIVE TEAM. A COPY OF FORM 990 WAS PROVIDED TO THE GOVERNING BODY BEFORE FILING FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH BOARD YEAR, ALL MEMBERS OF THE BOARD OF TRUSTEES, ARE REQUIRED TO COMPLETE A "CONFLICT OF INTEREST" STATEMENT. THE POLICY COVERS FAMILIES AND BUSINESS RELATIONSHIPS AS A POTENTIAL SOURCE OF CONFLICT. AFTER THE STATEMENTS ARE TURNED IN, THEY ARE REVIEWED BY THE CHAIRMAN OF THE BOARD AND THE PRESIDENT/CEO WHO TAKE ACTION. EITHER THE BOARD MEMBER IS ASKED TO RESOLVE THE CONFLICT OR HE/SHE IS ASKED TO RECUSE HIM OR HERSELF FROM VOTING ON MATTERS WHERE A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 TO ENSURE COMPENSATION IS WITHIN FAIR MARKET VALUE FOR THE SENIOR LIVING INDUSTRY, THE BOARD OF TRUSTEES REVIEWS THE 990 DATA AND ASSOCIATION PUBLICATIONS ARE USED. THIS IS SUPPORTED BY QUESTIONS BY LEADING CONSULTANTS IN OUR INDUSTRY AND A SALARY REVIEW IS PERFORMED. ALL DISCUSSIONS REGARDING COMPENSATION ARE DOCUMENTED IN BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -49,689.