2014-05-09T11:32:44-05:00 2013-06-30 131655065 LUTZ AND CARR CPAS LLP 300 EAST 42ND STREET NEW YORK NY 10017 990 2012-07-01 237397946 DIA CENTER FOR THE ARTS INC DIAC 2129895566 535 WEST 22ND STREET 4TH FLOOR NEW YORK NY 10011 NATHALIE DE GUNZBURG 2129895566 2014-05-05 1 FREDERICK MARTENS P00298107 2126972299 2012 2015-11-30 17:44:51Z DIA ART FOUNDATION NATHALIE DE GUNZBURG 535 WEST 22ND STREET 4TH FLOOR NEW YORK NY 10011 23764202 0 X WWW.DIAART.ORG X 1974 NY DIA ART FOUNDATION IS COMMITTED TO ADVANCE, REALIZE, AND PRESERVE THE VISION OF ARTISTS DIA'S NAME COMES FROM THE GREEK WORD FOR "THROUGH," WHICH REFLECTS ITS ROLE AS A CONDUIT FOR VISIONARY ART PROJECTS. SINCE ITS FOUNDING IN 1974, DIA HAS COMMISSIONED, SUPPORTED, PRESENTED, AND PRESERVED EXCEPTIONAL ARTWORKS, AND FOSTERED LASTING RELATIONSHIPS WITH INDIVIDUAL ARTISTS. DISTINGUISHED BY ITS CONSTELLATION OF SITES, DIA ADVANCES THE EXPERIENCE, APPRECIATION, AND SCHOLARSHIP OF ART THROUGH IN-DEPTH, SINGLE-ARTIST EXHIBITIONS, PERFORMANCES, PUBLICATIONS, PUBLIC AND EDUCATIONAL PROGRAMS, AND THE MAINTENANCE OF PERMANENT SETTINGS OF WORKS OF ART. 13 13 132 14 0 0 3518353 6398144 1113802 595194 2856672 4535134 1752749 1785687 9241576 13314159 240971 135322 0 0 4924835 5236521 164174 125000 1048480 5295827 17440799 10625807 22937642 -1384231 -9623483 124849079 129810935 12798300 25445555 112050779 104365380 X DIA ART FOUNDATION IS COMMITTED TO ADVANCE, REALIZE, AND PRESERVE THE VISION OF ARTISTS. DIA'S NAME COMES FROM THE GREEK WORD FOR "THROUGH," WHICH REFLECTS ITS ROLE AS A CONDUIT FOR VISIONARY ART PROJECTS. SINCE ITS FOUNDING IN 1974, DIA HAS COMMISSIONED, SUPPORTED, PRESENTED, AND PRESERVED EXCEPTIONAL ARTWORKS, AND FOSTERED LASTING RELATIONSHIPS WITH INDIVIDUAL ARTISTS. DISTINGUISHED BY ITS CONSTELLATION OF SITES, DIA ADVANCES THE EXPERIENCE, APPRECIATION, AND SCHOLARSHIP OF ART THROUGH IN-DEPTH, SINGLE-ARTIST EXHIBITIONS, PERFORMANCES, PUBLICATIONS, PUBLIC AND EDUCATIONAL PROGRAMS, AND THE MAINTENANCE OF PERMANENT SETTINGS OF WORKS OF ART. 0 0 18703101 135322 890075 EXHIBITIONS AND LONG-TERM PROJECTS:DIA'S LARGEST EXHIBITION FACILITY IS DIA:BEACON, LOCATED IN BEACON, NEW YORK. DIA:BEACON HOUSES 240,000 SQUARE-FEET OF EXHIBITION AND PUBLIC PROGRAM SPACE USED FOR PUBLIC VIEWING OF PERMANENT COLLECTION AND TEMPORARY EXHIBITIONS, A BOOKSHOP AND CAFE. DIA MAINTAINS 8 LONG-TERM, SITE-SPECIFIC PROJECTS LOCATED IN VARIOUS STATES ACROSS THE COUNTRY INCLUDING: WALTER DE MARIA'S THE LIGHTNING FIELD (1977) LOCATED IN NEW MEXICO, ROBERT SMITHSON'S SPIRAL JETTY (1970) LOCATED IN THE GREAT SALT LAKE IN UTAH; TWO PERMANENT GALLERY INSTALLATIONS IN NEW YORK CITY BY WALTER DE MARIA, THE NEW YORK EARTH ROOM (1977) AND THE BROKEN KILOMETER (1979), AND THE DAN FLAVIN ART INSTITUTE LOCATED IN BRIDGEHAMPTON, NEW YORK. THESE INSTALLATIONS ARE FREE TO THE PUBLIC, WITH THE EXCEPTION OF THE LIGHTNING FIELD, FOR WHICH AN OVERNIGHT STAY IS REQUIRED. THE LIGHTNING FIELD UNDERWENT A PREVENTATIVE MAINTENANCE PROJECT IN FISCAL YEAR 2013. IN 2013, DIA ACQUIRED, AS PARTIAL GIFT PARTIAL PURCHASE, 30 MAJOR ARTWORKS THAT WERE ON LONG-TERM LOAN AT DIA:BEACON FROM THE LANNAN FOUNDATION. 878569 4009 PUBLIC PROGRAMS AND EDUCATION:DIA OFFERS EDUCATIONAL AND PUBLIC PROGRAMS IN NYC AND BEACON. DIA'S 535 WEST 22ND STREET BUILDING HOSTS ARTISTS ON ARTISTS LECTURE SERIES, READINGS IN CONTEMPORARY POETRY, AND DISCUSSIONS IN CONTEMPORARY CULTURE. DIA:BEACON HOSTS AN ANNUAL ARTS EDUCATION PROGRAM; AN EDUCATIONAL OUTREACH PROGRAM IN PARTNERSHIP WITH EVERY SCHOOL IN THE BEACON CITY SCHOOL DISTRICT, SERVING ROUGHLY 350 STUDENTS A YEAR. THE PROGRAM EMPLOYS 6-8 TEACHING ARTISTS ANNUALLY WHO DEVELOP ORIGINAL CURRICULA BASED ON DIA'S COLLECTION. DIA:BEACON ALSO OFFERS GUIDED TOURS, MONTHLY GALLERY TALKS FREE WITH MUSEUM ADMISSION, AND QUARTERLY COMMUNITY FREE DAYS, WHICH PROVIDE FREE ADMISSION AND A RANGE OF PROGRAMS TO RESIDENTS OF 9 COUNTIES IN UPSTATE NEW YORK. 347506 GRAMSCI PROJECT COMMISSIONDIA COMMISSIONED A NEW WORK, "GRAMSCI MONUMENT" BY ARTIST THOMAS HIRSCHHORN. THE ARTWORK TOOK THE FORM OF AN OUTDOOR STRUCTURE COMPRISED OF NUMEROUS PAVILIONS, WHICH INCLUDED EXHIBITION SPACE, A LIBRARY, A STAGE, AN EDUCATION WORKSHOP, AND A LOUNGE. THE STRUCTURE WAS CONSTRUCTED BY RESIDENTS OF FOREST HOUSES, AND THE RESIDENTS AND THE ARTIST RAN A PUBLIC PROGRAM WITHIN THE STRUCTURE OPEN 7 DAYS A WEEK FROM JULY 1 THROUGH SEPTEMBER 15, 2013. 282202 PUBLICATIONS:DIA'S PUBLICATION PROGRAM, IMPLEMENTED IN 1987, HAS PRODUCED OVER 75 VOLUMES INCLUDING MONOGRAPHS, ANTHOLOGIES, AND COLLECTIONS OF CRITICISM AND SCHOLARSHIP. THROUGH THESE PUBLICATIONS DIA HAS ESTABLISHED A TRADITION OF RIGOROUS SCHOLARSHIP AND IN-DEPTH EXPLORATIONS OF ITS EXHIBITIONS, SITES, AND PERMANENT COLLECTION. 282202 20211378 1 1 0 0 0 0 0 1 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 64 0 132 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X ASHLEY MOHR MITCHELL 2122935573 535 WEST 22ND STREET 4TH FLOOR NEW YORK NY 10011 NATHALIE DE GUNZBURG 1.00 X X 0 0 0 HOWARD RACHOFSKY 1.00 X X 0 0 0 CHRISTOPHER BASS 1.00 X 0 0 0 MARK BOOTH 1.00 X 0 0 0 FRANCES BOWES 1.00 X 0 0 0 SANDRA J BRANDT 1.00 X 0 0 0 VIRGINIA LEBERMANN 1.00 X 0 0 0 BRICE MARDEN 1.00 X 0 0 0 KIRK RADKE 1.00 X 0 0 0 ROBERT RYMAN 1.00 X 0 0 0 MARISSA SACKLER 1.00 X 0 0 0 CHRISTINE STANTON 1.00 X 0 0 0 JIMMY TRABOULSI 1.00 X 0 0 0 CHARLES B WRIGHT 1.00 X 0 0 0 PHILLIPE VERGNE 40.00 X 401009 0 37008 ASHLEY MOHR 40.00 X 157086 0 1519 JAMES SCHAEUFELE 40.00 X 172441 0 31428 SUSAN BATTON 40.00 X 135411 0 6102 JENNIFER BURLENSKI 40.00 X 105327 0 11361 971274 0 87418 7 0 1 0 HIRTLE CALLAHAN AND CO FIVE TOWER BRIDGE SUITE 500 300 B WEST CONSHOHOCKEN PA 19428 INVESTMENT MANAGEMENT 211505 MATIA RESTORATION & DESIGN 250 ALPLAUS AVENUE ALPLAUS NY 12008 CONSTRUCTION MANAGERS 143816 SUSAN COURTEMANCHE 40 POWDER HORN HILL ROAD WILTON CT 06897 CONSULTANT/PROFESSIONAL FUNDRAISER 125037 3 826349 293165 5278630 387084 6398144 ADMISSIONS 713990 584694 584694 TRAVELING EXHIBITIONS 713990 10500 10500 595194 3533014 3533014 4458 4458 2089124 653534 1435590 1435590 1435590 10126049 240166 9261114 102981 864935 137185 1002120 1002120 244501 826349 244501 0 486673 187913 298760 190480 108280 OTHER INCOME 900099 46879 130 46749 46879 13314159 785804 0 6130211 135322 135322 798782 360511 245784 192487 3501493 2786350 412619 302524 74107 38290 35817 476190 329647 111621 34922 385949 285270 62792 37887 16388 14468 1920 101373 92989 8048 336 73968 21867 52101 125000 125000 248293 248293 652871 352942 85341 214588 44966 44221 745 599516 449849 78264 71403 769782 708550 59486 1746 238087 157798 54320 25969 1067935 1011020 56407 508 314723 277085 37638 ART ACQUISITION 12500000 12500000 BUILDING MAINTENANCE & 369875 292732 73042 4101 ART FABRICATION & PROD. 214748 214098 275 375 OTHER EXPENSES 120809 45372 41468 33969 107465 107465 22937642 20211378 1677784 1048480 1387091 2516080 482728 540186 7756240 7907059 64671 55883 323381 354322 359840 435303 48976562 13473152 36723552 35503410 54301317 57322588 10837843 12257829 12612416 12918275 124849079 129810935 818808 897345 142775 11500000 24000000 479492 405435 12798300 25445555 X 105646501 97659393 2299078 2600787 4105200 4105200 112050779 104365380 124849079 129810935 -9623483 1938084 0 X 0 1 X 1 0 X 3442940 3178656 13850066 3518353 6398144 30388159 3442940 3178656 13850066 3518353 6398144 30388159 11899855 18488304 3694546 3260347 3373621 4049011 5626596 20004121 15084 2837 4491 14424 46879 83715 50475995 5827391 0.36630 0.35540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 52420666 4974200 3041078 54353788 56252001 -794225 3037110 52420666 51089655 8121901 2959555 56252001 49319371 4427849 2657565 51089655 18364550 38248996 -4180430 3113745 49319371 0.89600 0.07550 0.02850 0 0 6215652 6215652 2252859 1007170 1245689 39470020 11547068 27922952 1038031 918914 119117 35503410 FUND OF FUNDS - LONG/SHORT EQUITIES 10227945 F FUND OF FUNDS - EMERGING MARKETS 2029884 F 12257829 SECURITY DEPOSITS 4180 CONSTRUCTION IN PROGRESS 12462000 LEASE ACQUISITION COSTS 89778 DEFERRED RENTAL INCOME 362317 12918275 SECURITY DEPOSITS PAYABLE 405435 405435 X 15003950 1938084 1938084 13065866 248293 248293 13314159 22689349 0 22689349 248293 248293 22937642 PART III, LINE 1A: THE COLLECTION, WHICH WAS ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, IS NOT RECOGNIZED AS AN ASSET ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE EXPENSED IN THE YEAR OF ACQUISITION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. THERE WERE NO DEACCESSIONS OR INSURANCE RECOVERIES DURING THE YEARS ENDED JUNE 30, 2013 OR 2012. THE COLLECTION IS HELD FOR PUBLIC SERVICE RATHER THAN FINANCIAL GAIN, PROTECTED AND PRESERVED, AND SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF SUCH ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. THE COLLECTION IS INSURED FOR $175 MILLION. PART III, LINE 4: ASSEMBLED LARGELY DURING THE 1970'S AND EARLY 1980'S BY DIA'S FOUNDERS, PHILIPPA DE MENIL AND HEINER FRIEDRICH, THE ORIGINAL COLLECTION INCLUDED WORKS BY SOME OF THE MOST IMPORTANT ARTISTS OF THE 1960S AND 1970S INCLUDING JOSEPH BEUYS, JOHN CHAMBERLAIN, WALTER DE MARIA, DAN FLAVIN, DONALD JUDD, IMI KNOEBEL, BLINKY PALERMO, FRED SANDBACK, CY TWOMBLY, ANDY WARHOL, AND ROBERT WHITMAN. ANTICIPATING THE CREATION OF DIA:BEACON, THE COLLECTION WAS SIGNIFICANTLY AUGMENTED BEGINNING IN THE LATE 1990'S WITH WORKS BY ARTISTS OF THE SAME GENERATION AS THOSE DIA HISTORICALLY SUPPORTED. THESE INCLUDE BERND AND HILLA BECHER, LOUISE BOURGEOIS, MICHAEL HEIZER, ROBERT IRWIN, ON KAWARA, SOL LEWITT, AGNES MARTIN, BRUCE NAUMAN, ROBERT RYMAN, GERHARD RICHTER, RICHARD SERRA, ROBERT SMITHSON, AND LAWRENCE WEINER. SINCE ITS FOUNDING IN 1974, DIA HAS BEEN DEDICATED TO SUPPORTING INDIVIDUAL ARTISTS AND TO PROVIDING LONG-TERM, IN-DEPTH PRESENTATIONS OF THEIR ART. DIA:BEACON'S EXPANSIVE GALLERIES HAVE BEEN SPECIFICALLY DESIGNED FOR THE DISPLAY OF THE ARTWORKS TO WHICH DIA IS COMMITTED, MANY OF WHICH, BECAUSE OF THEIR CHARACTER OR SCALE, COULD NOT BE EASILY ACCOMMODATED BY MORE CONVENTIONAL MUSEUMS. EACH ARTIST'S WORK IS DISPLAYED IN A DEDICATED GALLERY OR GALLERIES, MANY OF WHICH WERE CREATED IN COLLABORATION WITH THE ARTISTS WHOSE WORKS THEY WILL HOLD. IN ADDITION TO WORKS AT DIA:BEACON, DIA'S COLLECTION COMPRISES LONG-TERM, SITE-SPECIFIC PROJECTS IN THE WESTERN UNITED STATES, NEW YORK CITY, AND BRIDGEHAMPTON, LONG ISLAND. THESE WORKS, INCLUDING THE LIGHTNING FIELD, SPIRAL JETTY, AND THE DAN FLAVIN ART INSTITUTE, REFLECT DIA'S COMMITMENT TO PROMOTING ART THAT EXTENDS BEYOND A TRADITIONAL EXHIBITION FRAMEWORK. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: DIA'S ENDOWMENT FUNDS SET ASIDE AND INVESTED TO YIELD ANNUAL PROGRAM AND GENERAL OPERATING SUPPORT FOR THE ENTIRE INSTITUTION VIA A 5.5% ANNUAL DRAW. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT HAS EVALUATED ALL INCOME TAX POSITIONS, INCLUDING THE POSITION THAT DIA IS EXEMPT FROM INCOME TAXES AND NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME, AND CONCLUDED THAT NO DISCLOSURES RELATING TO UNCERTAIN TAX POSITIONS ARE REQUIRED IN THE FINANCIAL STATEMENTS. X X X X X X X 1 SUSAN COURTEMANCHE 40 POWDER HORN HILL ROAD WILTON CT 06897 STRATEGIC PLANNING 0 0 125000 0 125000 NY FALL GALA 645250 505200 140050 373 30300 62700 5750 40927 SPRING GALA 425600 321149 104451 331 56998 2100 45022 1070850 826349 244501 704 30300 119698 7850 85949 244501 0 1 MELA FOUNDATION 275 CHURCH STREET NEW YORK NY 10013 133352195 501(C)(3) 132000 OPERATING SUPPORT 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: DIA PROVIDES A GRANT TO THE MELA FOUNDATION, WHICH OPERATES THE PERMANENT ART INSTALLATION DREAM HOUSE, A COLLABORATIVE SOUND AND LIGHT ENVIRONMENT BY COMPOSER LA MONTE YOUNG AND VISUAL ARTIST MARIAN ZAZEELA, IN NEW YORK CITY. THE INSTALLATION WAS ORIGINALLY COMMISSIONED BY DIA ART FOUNDATION AND PRESENTED FROM 1979-85 IN A SIX-STORY BUILDING ON HARRISON STREET IN NEW YORK CITY. THE CURRENT LONG-TERM INSTALLATION ON CHURCH STREET WAS CREATED IN 1993. DIA'S LONG HISTORY AND ON-GOING RELATIONSHIP WITH THE ARTISTS AND OPERATORS PROVIDES INFORMAL GENERAL OVERSIGHT OF DREAM HOUSE OPERATIONS. MELA FOUNDATION PROVIDES DIA WITH REGULAR PROGAM ANNOUNCEMENTS AND PRESS RELEASES OF EVENTS, AND ANY OTHER OPERATIONAL INFORMATION AS MAY BE REQUESTED BY DIA. X X X X 0 0 0 0 0 0 0 0 0 PHILLIPE VERGNE 401009 0 0 0 0 0 16709 0 20299 0 438017 0 0 0 ASHLEY MOHR 157086 0 0 0 0 0 0 0 1519 0 158605 0 0 0 JAMES SCHAEUFELE 172441 0 0 0 0 0 7516 0 23912 0 203869 0 0 0 X 26 N/A X 2 9603 FAIR MARKET VALUE X 2 377481 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 INDEPENDENT AUDITORS PREPARE A DRAFT OF THE FORM 990 WHICH IS REVIEWED BY THE ORGANIZATION'S FINANCE DIRECTOR AND CONTROLLER. ANY CHANGES REQUIRED BY THE FINANCE DIRECTOR OR CONTROLLER ARE MADE BY THE INDEPENDENT AUDITORS WHO THEN RESUBMIT A FINAL DRAFT FOR REVIEW BY THE FINANCE DIRECTOR AND CONTROLLER. A FINAL APPROVED DRAFT FORM 990 IS THEN PREPARED FOR FILING BY THE INDEPENDENT AUDITORS. THE FINAL APPROVED DRAFT IS SUBMITTED TO THE DIRECTOR AND BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ANY CHANGES REQUIRED BY THE DIRECTOR OR BOARD OF DIRECTORS ARE MADE BY THE INDEPENDENT AUDITORS WHO THEN PREPARE A FINAL SIGNATURE READY FORM 990. THE FINANCE DIRECTOR AND THE DIRECTOR SIGN THE FINAL SIGNATURE READY FORM 990 FOR FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS COMPLETE A QUESTIONNAIRE REGARDING CONFLICT OF INTEREST DISCLOSURES FOR THE TAX PERIOD ON AN ANNUAL BASIS. THE ANSWERS TO THE QUESTIONNAIRE ARE REVIEWED BY THE FINANCE DIRECTOR FOR COMPLIANCE TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. IF ANY DISCLOSURES REQUIRE FURTHER INVESTIGATION, THE FINANCE DIRECTOR AND DIRECTOR WORK WITH THE EXECUTIVE COMMITTEE TO INVESTIGATE AND RESOLVE ANY SUCH DISCLOSURES. KEY EMPLOYEES ARE INTERVIEWED ANNUALLY FOR CONFLICT OF INTEREST DISCLOSURES. THE INTERVIEW ANSWERS ARE REVIEWED BY THE FINANCE DIRECTOR FOR COMPLIANCE TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. IF ANY DISCLOSURES REQUIRE FURTHER INVESTIGATION, THE FINANCE DIRECTOR WORKS WITH THE DIRECTOR OR DEPUTY DIRECTOR TO INVESTIGATE AND RESOLVE ANY SUCH DISCLOSURES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE DIRECTOR AND OTHER KEY EMPLOYEES IS BASED ON AN ANNUAL REVIEW PROCESS THAT EVALUATES AND DOCUMENTS PERFORMANCE AGAINST ANNUAL GOALS AND OBJECTIVES. COMPENSATION IS BASED ON INDUSTRY STATISTICS, COMPARABLE ORGANIZATIONS, EXPERIENCE OF EMPLOYEE, AND, IN THE CASE OF THE DIRECTOR, ANY OTHER INFORMATION THAT THE BOARD OF TRUSTEES FINDS RELEVANT. THE BOARD REVIEWS THE PERFORMANCE OF THE DIRECTOR BASED ON A VARIETY OF FACTORS AND ACCORDING TO THE BEST INTERESTS OF THE ORGANIZATION. THE BOARD MAY, AT THEIR DISCRETION AND IN THE BEST INTEREST OF THE ORGANIZATION, APPROVE CHANGES TO THE DIRECTOR'S COMPENSATION ANNUALLY. THE DIRECTOR REVIEWS PERFORMANCE EVALUATIONS OF KEY EMPLOYEES AND MAKES RECOMMENDATIONS FOR SALARY ADJUSTMENTS BASED ON PREVAILING WAGES AND MERIT. THE BOARD'S FINANCE AND AUDIT COMMITTEE FUNCTIONS AS A COMPENSATION COMMITTEE AND REVIEWS AND APPROVES SALARY RECOMMENDATIONS FOR KEY EMPLOYEES AS PART OF THE BUDGET APPROVAL PROCESS IN MAY. EMPLOYEE COMPENSATION IS ADJUSTED AND SET AT THE START OF EACH FISCAL YEAR, JULY 1. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST