2016-03-24T11:59:14-05:00 2015-06-30 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2014-07-01 826010706 BOISE STATE UNIVERSITY FOUNDATION INC BOIS 2084263276 2225 UNIVERSITY DRIVE BOISE ID 83706 CHRIS ANTON CHIEF OPERATING OFFICER 2084263276 2016-03-23 1 KIM HUNWARDSEN CPA P00484560 2083447150 2016-03-23 2014 2016-08-17 19:52:53Z CHRIS ANTON 2225 UNIVERSITY DRIVE BOISE ID 83706 196118870 0 X WWW.BOISESTATEFOUNDATION.ORG X 1964 ID TO INSPIRE, GENERATE, AND PRUDENTLY MANAGE PRIVATE SUPPORT FOR BOISE STATE UNIVERSITY. 39 39 0 39 -3202 -3202 16872128 20887346 2659300 4005114 5305015 17371211 46005 669964 24882448 42933635 20905521 16858633 0 0 2011506 2025624 0 0 1808415 1723722 1649078 24640749 20533335 241699 22400300 155491739 168923322 10329687 14055233 145162052 154868089 TO RAISE FUNDS AND SUPPORT FOR BOISE STATE UNIVERSITY'S ACADEMIC PROGRAMS, PRUDENTLY MANAGE ALL PRIVATE FUNDS DONATED TO THE UNIVERSITY AND ACT AS AN ENVOY AND LINK BETWEEN THE UNIVERSITY AND ITS CONSTITUENCIES. 0 0 4230160 4230160 DISTRIBUTION OF SCHOLARSHIPS TO 1,208 RECIPIENTS. 13238016 12628473 4005114 GENERAL SUPPORT FOR BOISE STATE UNIVERSITY. SOME HIGHLIGHTS ARE THE CONTINUED SUPPORT OF THE PHD PROGRAM FOR MATERIALS SCIENCE AND ENGINEERING, COMPUTER SCIENCE, STEM, COLLEGE OF HEALTH SCIENCES, RESEARCH IN PUBLIC POLICY, EDUCATION, ARTS AND SCIENCES AND OTHER VARIOUS SUPPORT PROGRAMS AT BOISE STATE UNIVERSITY. 17468176 1 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 0 0 1 BD CJ 0 0 0 1 1 0 0 0 0 X 39 39 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRIS ANTON 2084262372 2225 UNIVERSITY DRIVE BOISE ID 83706 AJ BALUKOFF CHAIR & DIRECTOR 1.00 X X 0 0 0 PATRICIA OLSSON SECRETARY & DIRECTOR 1.00 X X 0 0 0 JASON M CORONADO TREASURER & DIRECTOR 1.00 X X 0 0 0 MARY C ADCOX DIRECTOR 1.00 X X 0 0 0 BRIAN L BALLARD DIRECTOR 1.00 X 0 0 0 EILEEN L BARBER DIRECTOR 1.00 X 0 0 0 MARK E BATES DIRECTOR 1.00 X 0 0 0 TOM M BEITIA DIRECTOR 1.00 X 0 0 0 CLINT R BOLINDER DIRECTOR 1.00 X 0 0 0 ERIC L BOUCHARD DIRECTOR 1.00 X 0 0 0 SUZANNE R BOYLE-HUMMEL DIRECTOR 1.00 X 0 0 0 CHERIE BUCKNER-WEBB DIRECTOR 1.00 X 0 0 0 JEFFREY W CASEY DIRECTOR 1.00 X 0 0 0 MICHAEL D CRAVEN DIRECTOR 1.00 X 0 0 0 JAMES D CRAWFORD DIRECTOR 1.00 X 0 0 0 ALLEN D DYKMAN DIRECTOR 1.00 X 0 0 0 DENNIS B FITZPATRICK DIRECTOR 1.00 X 0 0 0 GARY L FLETCHER DIRECTOR 1.00 X 0 0 0 JOHN R GALE DIRECTOR 1.00 X 0 0 0 JOHN A GRIZZAFFI DIRECTOR 1.00 X 0 0 0 RANDALL L HALES DIRECTOR 1.00 X 0 0 0 JAY L HAWKINS DIRECTOR 1.00 X 0 0 0 ROBERT F HEFFNER DIRECTOR 1.00 X 0 0 0 GEORGE S ILIFF DIRECTOR 1.00 X 0 0 0 GEORGE H JUETTEN DIRECTOR 1.00 X 0 0 0 JOY M KEALEY DIRECTOR 1.00 X 0 0 0 JAMES KISSLER DIRECTOR 1.00 X 0 0 0 ROBERT MAYNARD DIRECTOR 1.00 X 0 0 0 ROYANNE F MINSKOFF DIRECTOR 1.00 X 0 0 0 HARVEY L NEEF DIRECTOR 1.00 X 0 0 0 NEIL W NELSON DIRECTOR 1.00 X 0 0 0 ROB R PEREZ DIRECTOR 1.00 X 0 0 0 CHRISTOPHER W ROTH DIRECTOR 1.00 X 0 0 0 BONNIE P SCHWENKFELDER DIRECTOR 1.00 X 0 0 0 BRANDY N STEMMLER DIRECTOR 1.00 X 0 0 0 DAVID J TERRELL DIRECTOR 1.00 X 0 0 0 RONALD VAN AUKER DIRECTOR 1.00 X 0 0 0 LOUIS D VOULELIS DIRECTOR 1.00 X 0 0 0 LARRY D WILLIAMS DIRECTOR 1.00 X 0 0 0 ALICIA D PICCIONE DIRECTOR 1.00 X 0 0 0 ROBERT BEEDE DIRECTOR 1.00 X 0 0 0 CHRISTIAN ANTON CHIEF OPERATING & INVESTMENT OFFICER 40.00 X 150855 0 37583 150855 0 37583 1 0 1 0 0 499243 20388103 3437446 20887346 ACCOUNT FEE & NON-CHARITABLE INCO 611710 4005114 4008316 -3202 4005114 3106581 3106581 164432681 2867952 153010030 25973 11422651 2841979 14264630 14264630 819196 149232 669964 669964 42933635 4008316 -3202 18041175 12628473 12628473 4230160 4230160 179266 161339 17927 1357422 432776 924646 159938 68354 91584 221119 92287 128832 107879 41913 65966 3499 3499 31925 31925 504585 317648 186937 95386 82914 12472 97403 97403 21424 8560 12864 121586 64911 56675 2792 2792 6240 747 5493 32077 24442 7635 107740 20000 87740 8012 8012 10983 1059 9924 MISCELLANEOUS 580791 52761 12880 515150 DUES, SUBSCRIPTIONS & O 18902 18902 PRINTING & PUBLICATIONS 5733 4009 1724 20533335 17468176 1256744 1808415 3703164 6410472 3024020 8254681 9082202 9891752 2269 199019 5462 1239 3586848 0 601432 3586848 107480853 112674733 19618208 19110849 11974129 8793729 155491739 168923322 2617549 1611016 1653297 1318512 1555000 6158709 2483603 2941458 2000000 2000000 20238 25538 10329687 14055233 X 12332629 11029772 61044799 64745872 71784624 79092445 145162052 154868089 155491739 168923322 X 22400300 -12629944 -64319 X X 0 1 X 1 0 X 22211446 30702223 20276489 16872128 20887346 110949632 22211446 30702223 20276489 16872128 20887346 110949632 15604703 95344929 3331829 3455657 3368886 3174965 3106581 16437918 9769 807 10576 127398126 18368607 0.74840 0.65290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 95665945 5967765 1408562 3223133 267381 1531036 98020722 83399459 3807491 13191625 2568064 739633 1424933 95665945 75966014 3633148 8310350 2400910 849999 1259144 83399459 78473526 1926134 -798198 2096308 340780 1198360 75966014 65859180 1615929 14449876 1628250 655776 1167433 78473526 0.05160 0.80690 0.14150 1 0 1608457 1608457 1978391 1978391 3586848 PRIVATE EQUITY FUND INVESTMENTS 3031967 F REAL ESTATE AND SPECIALTY ASSETS 6224687 F SILVER CREEK LOW VOL STRATEGIES II, LTD. 1025105 F INVESTMENT IN DEER POINT TOWER VENTURE LLC 485798 F SANDERSON INTERNATIONAL VALUE 6943893 F MONTAUK TRIGUARD FUND V 660096 F NEWBURY EQUITY PARTNERS 739303 F 19110849 BENEFICIAL INTEREST IN PERPETUAL TRUST 2767126 OTHER ASSETS 422710 NONCURRENT RESTRICTED CASH AND CASH EQUIVALENTS 3625541 NET INVESTMENT IN LEASE - TECHNOLOGY BUILDING 812932 INTEREST RECEIVABLE 236340 FUNDS HELD BY TRUSTEE 556489 INSURANCE ANNUITIES 372591 8793729 INTEREST PAYABLE 25538 25538 X 30019250 -12629944 14680 -64319 -12679583 42698833 234802 234802 42933635 20313213 14680 14680 20298533 234802 234802 20533335 PART IV, LINE 2B: THE FOUNDATION ACTS AS TRUSTEE FOR VARIOUS REVOCABLE AND IRREVOCABLE TRUSTS. THESE TRUSTS ARE GOVERNED BY THE RESPECTIVE TRUST AGREEMENTS, WHICH GENERALLY PROVIDE FOR EITHER AN INCOME STREAM OR A FUTURE DISTRIBUTION OF CASH OR OTHER ASSETS TO THE FOUNDATION, IN WHOLE OR IN PART, FOR A SPECIFIED PERIOD OR UPON THE OCCURRENCE OF A SPECIFIC EVENT, RESPECTIVELY. IF A TRUST IS REVOCABLE, OR IF THE MAKER OF THE TRUST RESERVES THE RIGHT TO REPLACE THE FOUNDATION AS THE BENEFICIARY OF THE TRUST, THE FOUNDATION RECORDS THE ASSETS PLACED IN TRUST AT FAIR VALUE, WITH AN EQUAL AND OFFSETTING LIABILITY UNTIL SUCH TIME THE FOUNDATION RECEIVES DISTRIBUTIONS FROM THE TRUST IN ACCORDANCE WITH ITS TERMS. IF THE TRUST IS IRREVOCABLE, THE TRUST ASSETS ARE RECORDED AT FAIR VALUE, AND A RELATED LIABILITY FOR FUTURE PAYMENTS TO BE MADE TO THE SPECIFIED BENEFICIARIES IS RECORDED AT FAIR VALUE USING PRESENT VALUE TECHNIQUES AND RISK-ADJUSTED DISCOUNT RATES. THE EXCESS OF CONTRIBUTED ASSETS OVER THE TRUST LIABILITY IS RECORDED AS A TEMPORARILY OR PERMANENTLY RESTRICTED CONTRIBUTION UNTIL SUCH AMOUNT IS RECEIVED VIA TRUST DISTRIBUTION AND/OR IS EXPENDED IN SATISFACTION OF THE RESTRICTED PURPOSE STIPULATED BY THE TRUST AGREEMENT, IF ANY, AT WHICH TIME TEMPORARILY RESTRICTED NET ASSETS ARE RELEASED TO UNRESTRICTED NET ASSETS AND PERMANENTLY RESTRICTED NET ASSETS ARE TRANSFERRED TO THE ENDOWMENT. IN SUBSEQUENT YEARS, THE LIABILITY FOR FUTURE TRUST PAYMENTS TO THE DONOR IS REDUCED BY PAYMENTS MADE TO THE DONOR AND IS ADJUSTED TO REFLECT CHANGES IN THE FAIR VALUE OF THE LIABILITY AT THE END OF THE YEAR. UPON TERMINATION OF THE TRUST, THE REMAINING LIABILITY IS REMOVED AND RECOGNIZED AS INCOME. PART V, LINE 4: THE INTENT OF THE ENDOWMENT FUND IS TO MAINTAIN PERMANENTLY FUNDS THAT ARE LIMITED BY DONOR-IMPOSED RESTRICTIONS THAT NEITHER EXPIRE BY THE PASSAGE OF TIME NOR CAN BE FULFILLED OR OTHERWISE REMOVED BY ACTION OF THE FOUNDATION. THE RESTRICTIONS STIPULATE THAT RESOURCES BE MAINTAINED PERMANENTLY, BUT PERMIT THE FOUNDATION TO EXPEND THE INVESTMENT REVENUES AND GAINS GENERATED THROUGH THE INVESTED FUNDS WITH THE PURPOSE OF PROVIDING DISTRIBUTIONS THAT WILL BE USED TO PROVIDE SCHOLARSHIP AND OPERATING FUNDS FOR THE UNIVERSITY AND THE FOUNDATION (QUASI-ENDOWMENT). PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFYING FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1) AND (3), RESPECTIVELY. THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. CURRENTLY, THE FOUNDATION HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE FOUNDATION'S FORMS 990 TAX FILING REQUIRED BY STATE, LOCAL, FEDERAL OR NON-U.S. TAX AUTHORITIES IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST TRUSTS -64,319. PART XI, LINE 4B - OTHER ADJUSTMENTS: PREVIOUSLY UNCOLLECTIBLE PLEDGE EXPENSE COLLECTED 234,802. PART XII, LINE 4B - OTHER ADJUSTMENTS: PREVIOUSLY UNCOLLECTIBLE PLEDGE EXPENSE COLLECTED 234,802. BRONCO DAIRY BOOSTERS 84259 84259 19469 7657 BAA AUCTION 723717 723717 19701 40753 43088 17930 1 11220 11220 634 819196 819196 19701 60222 43088 26221 149232 669964 1 BOISE STATE UNIVERSITY 1910 UNIVERSITY DR BOISE ID 83725 820290701 STATE OF IDAHO 12628473 BOOK VALUE SUPPORT OF ACADEMIC, ATHLETIC AND ADMINISTRATIVE DEPARTMENTS. 1 0 SCHOLARSHIPS 1208 4230160 FMV PART I, LINE 2: THE FOLLOWING PROCEDURES ARE FOLLOWED FOR ALL PHILANTHROPIC GRANT AWARDS RECEIVED BY THE FOUNDATION UNLESS AN EXCEPTION IS GRANTED BY THE EXECUTIVE DIRECTOR. GOVERNMENTAL AND OTHER NON-PHILANTHROPIC GRANTS TO THE UNIVERSITY ARE ADMINISTERED BY THE OFFICE OF SPONSORED PROGRAMS INSTEAD OF THE FOUNDATION. TWO OUTSIDE ORGANIZATIONS, THE UNIVERSITY OF IDAHO AND THE IDAHO ASSOCIATION OF BILINGUAL EDUCATION, WORK WITH THE FOUNDATION WITH REGARD TO ANNUAL AWARDS AND THE FOUNDATION TRANSFERS FUNDS DIRECTLY TO THE UNIVERSITY FINANCIAL AID OFFICE. 1. GRANT PROPOSALS FOR AWARDS TO COME TO THE FOUNDATION ARE COMPLETED BY THE UNIVERSITY PROGRAM AND THE FOUNDATION USUALLY WITH INVOLVEMENT OF THE UNIVERSITY ADVANCEMENT DEVELOPMENT DIRECTOR. 2. GRANT AGREEMENTS ARE OFTEN SIGNED BY BOTH THE UNIVERSITY AND THE FOUNDATION, BUT SOMETIMES SIGNED BY ONE OR THE OTHER. 3. WHEN GRANT AWARD IS RECEIVED, SEPARATE FUNDS IN RE AND FE ARE SET UP TO TRACK ALL TRANSACTIONS ASSOCIATED WITH THAT SPECIFIC GRANT. 4. THE FOUNDATION SETS UP REMINDERS ON ITS OPERATIONS CALENDAR TO TRACK ALL REQUIRED GRANT REPORTING. 5. EXPENDITURES RELATED TO THESE GRANTS ARE USUALLY MADE THROUGH THE UNIVERSITY ACCOUNTING SYSTEM AND INTERNAL CONTROLS, BUT OCCASIONALLY, THE FOUNDATION DOES PAY SOME EXPENSES DIRECTLY. 6. THE UNIVERSITY EMPLOYEE RESPONSIBLE FOR THE GRANT ACTIVITIES MUST SUBMIT A FOUNDATION CHECK REQUEST TO THE FOUNDATION FOR IT TO EITHER REIMBURSE UNIVERSITY ACCOUNTS FOR GRANT-RELATED EXPENDITURES OR PAY THEM DIRECTLY. 7. THE FOUNDATION REQUIRES THAT ITS CHECK REQUEST PROCEDURES BE FOLLOWED FOR THESE REQUESTS, INCLUDING THAT THE REQUEST MUST HAVE AN AUTHORIZED SIGNATURE AND PROPER DOCUMENTATION. 8. FOUNDATION EMPLOYEES REVIEW EACH CHECK REQUEST TO MAKE SURE THAT THE REQUESTED EXPENDITURES COMPLY WITH THE GRANT AGREEMENT AND FOLLOW UP FOR MORE INFORMATION/DOCUMENTATION AS NEEDED. 9. FOUNDATION EMPLOYEES WORK WITH UNIVERSITY PROGRAMS AS NEEDED TO COMPLETE THE REQUIRED REPORTING AND SUBMIT BY THE DEADLINES. 0 0 0 0 0 0 0 0 0 CHRISTIAN ANTON CHIEF OPERATING & INVESTMENT OFFICER 150855 0 0 0 0 0 21433 0 16150 0 188438 0 0 0 A IDAHO HOUSING AND FINANCE ASSOCIATION 820302333 2015-04-29 5000000 CONSTRUCTION OF THE ALUMNI & FRIENDS CENTER 0 0 0 A 5000000 2016 0 0 1 1 A 0 0 0 1 0 0 0 0 0 X 21 3437446 AVG MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 THE GOVERNING BODY OF THE ORGANIZATION DELEGATES AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, SECRETARY, TREASURER, IMMEDIATE PAST CHAIR, AND THE CHAIRS OF THE FOLLOWING BOARD COMMITTEES: AUDIT; DEVELOPMENT; GOVERNANCE; REAL ESTATE; INVESTMENT; SCHOLARSHIP. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING DIRECTORS. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE BOARD BETWEEN THE MEETINGS OF SAID BOARD, EXCEPT THE EXECUTIVE COMMITTEE MAY NOT TAKE ANY OF THE FOLLOWING ACTIONS: (I) AUTHORIZE DISTRIBUTIONS, (II) APPROVE DISSOLUTION, MERGER OR THE SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE FOUNDATION'S ASSETS, (III) ELECT, APPOINT, OR REMOVE DIRECTORS OR FILL VACANCIES ON THE BOARD OF DIRECTORS ON ANY OF ITS COMMITTEES, OR (IV) ADOPT, AMEND, OR REPEAL THE ARTICLES OF THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE FOUNDATION STAFF FOR REVIEW THEN IT IS PROVIDED TO THE BOARD AUDIT COMMITTEE FOR REVIEW AND RECOMMENDATION TO THE EXECUTIVE COMMITTEE. THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. PER THE ORGANIZATION'S BYLAWS, THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT ON BEHALF OF THE BOARD. THE BOARD IS INFORMED OF THE EXECUTIVE COMMITTEE'S DECISION, AND A COPY OF THE FORM 990 IS PROVIDED TO ANY DIRECTOR WHO REQUESTS IT. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, ALL EMPLOYEES AND OTHERS WHO CAN INFLUENCE THE ACTIONS OF THE FOUNDATION. DETERMINATIONS ARE MADE BY THE BOARD OR A COMMITTEE OF THE BOARD IF APPROPRIATE. THE BOARD OR EXECUTIVE COMMITTEE WILL DETERMINE WHETHER A CONFLICT EXISTS AND, IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO THE FOUNDATION. THE DECISION OF THE BOARD OR EXECUTIVE COMMITTEE ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE FOUNDATION AND ADVANCEMENT OF ITS PURPOSE. IF A CONFLICT OF INTEREST WERE TO ARISE INVOLVING A MEMBER OF THE BOARD OR EXECUTIVE COMMITTEE, THE INDIVIDUAL IS REQUIRED TO RECUSE THEMSELVES FROM VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE CHIEF OPERATING AND CHIEF INVESTMENT OFFICER IS AN EMPLOYEE OF BOISE STATE UNIVERSITY WHO IS LOANED TO THE FOUNDATION AND IS RESPONSIBLE FOR FOUNDATION OPERATIONS. THE UNIVERSITY PERFORMS COMPENSATION STUDIES AND COORDINATES COMPENSATION IN CONJUNCTION WITH STATE LEGISLATURE APPROPRIATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE NOT AVAILABLE FOR PUBLIC REVIEW. FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST TRUSTS -64,319. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR.