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      <ReconcilationRevenueExpenses>1218103</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>-287835</ReconciliationUnrealizedInvest>
      <ReconcilationPriorAdjustment>200</ReconcilationPriorAdjustment>
      <ReconcilationOtherChanges>-1401</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>929251</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>572970</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4389020</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3577823</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3390473</CurrentTaxYear>
        <Total>12859537</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>929251</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>572970</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4389020</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3577823</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3390473</CurrentTaxYear>
        <Total>12859537</Total>
      </Total170>
      <AmountsSubstContributorsTotal>1605289</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>11254248</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>39647</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>28269</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>18425</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>150648</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>156812</CurrentTaxYear>
        <Total>393801</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>13253338</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>41669</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.84920</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.75760</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <GeneralExplanation>ONE UNUSUAL BEQUEST RECEIVED DURING 2010 IN THE AMOUNT OF 4,000,000.</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <NumberDAFsHeld>17</NumberDAFsHeld>
      <NumberFundsHeld>18</NumberFundsHeld>
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      <ContribToFundsAndOtherAccounts>3236118</ContribToFundsAndOtherAccounts>
      <GrantsPaidFromDonorFunds>98227</GrantsPaidFromDonorFunds>
      <GrantsFundsAndOtherAccounts>2281733</GrantsFundsAndOtherAccounts>
      <AggregateDAFValue>98667</AggregateDAFValue>
      <AggregateFundValue>8286347</AggregateFundValue>
      <DisclosedOrgsLegalControl>true</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>true</DisclosedForCharitablePurposes>
      <CurrentYear>
        <BeginningOfYearBalance>370392</BeginningOfYearBalance>
        <Contributions>328405</Contributions>
        <InvestmentEarningsOrLosses>67867</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>25367</GrantsOrScholarships>
        <AdministrativeExpenses>10994</AdministrativeExpenses>
        <EndOfYearBalance>730303</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>372982</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>1125</InvestmentEarningsOrLosses>
        <AdministrativeExpenses>3716</AdministrativeExpenses>
        <EndOfYearBalance>370392</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>356582</BeginningOfYearBalance>
        <Contributions>390</Contributions>
        <InvestmentEarningsOrLosses>28753</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>9326</GrantsOrScholarships>
        <AdministrativeExpenses>3417</AdministrativeExpenses>
        <EndOfYearBalance>372982</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>311988</BeginningOfYearBalance>
        <Contributions>6600</Contributions>
        <InvestmentEarningsOrLosses>37994</InvestmentEarningsOrLosses>
        <EndOfYearBalance>356582</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <CurrentYearMinus4Years>
        <BeginningOfYearBalance>435201</BeginningOfYearBalance>
        <Contributions>1000</Contributions>
        <InvestmentEarningsOrLosses>-114213</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>10000</GrantsOrScholarships>
        <EndOfYearBalance>311988</EndOfYearBalance>
      </CurrentYearMinus4Years>
      <BoardDesignatedEOYBalance>0.51930</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.48070</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <Equipment>
        <OtherCostOrOtherBasis>12937</OtherCostOrOtherBasis>
        <Depreciation>9063</Depreciation>
        <BookValue>3874</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>3874</TotalOfBookValueLandBuildings>
      <Form990ScheduleDPartXIII>
        <Identifier>INTENDED USES FOR ENDOWMENT FUNDS</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 2, PART V, LINE 4</ReturnReference>
        <Explanation>THE ENDOWMENT FUNDS PROVIDE GENERAL FUNDING FOR LOCAL SAN JUAN ISLAND NON-PROFIT ORGANIZATIONS.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc6">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>FRIDAY HARBOR FOOD BANK</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 1642</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>911197629</EINOfRecipient>
        <AmountOfCashGrant>22941</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>FRIDAY HARBOR MUSEUM OF ART</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 339</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>911394847</EINOfRecipient>
        <AmountOfCashGrant>17690</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>ISLAND STAGE LEFT</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>162 WOLD ROAD</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>331012751</EINOfRecipient>
        <AmountOfCashGrant>20839</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>PEACE HEALTH</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>2901 SQUALICUM WY</AddressLine1>
          <City>BELLINGHAM</City>
          <State>WA</State>
          <ZIPCode>98225</ZIPCode>
        </AddressUS>
        <EINOfRecipient>910565889</EINOfRecipient>
        <AmountOfCashGrant>2543694</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SAN JUAN AGRICULTURE GUILD</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 1945</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>262167336</EINOfRecipient>
        <AmountOfCashGrant>20000</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SAN JUAN COMMUNITY HOME</BusinessNameLine1>
          <BusinessNameLine2>TRUST</BusinessNameLine2>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 2603</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>912150712</EINOfRecipient>
        <AmountOfCashGrant>7400</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SAN JUAN ISLAND SCHOOL DISTRICT</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>285 BLAIR</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>910991081</EINOfRecipient>
        <AmountOfCashGrant>7943</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SAN JUAN PUBLIC SCHOOLS FOUNDATION</BusinessNameLine1>
          <BusinessNameLine2>SAN JUAN COUNTY</BusinessNameLine2>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 1452</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>943184026</EINOfRecipient>
        <AmountOfCashGrant>5802</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SENIOR SERVICE COUNCIL OF</BusinessNameLine1>
          <BusinessNameLine2>SAN JUAN COUNTY</BusinessNameLine2>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 684</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>911057199</EINOfRecipient>
        <AmountOfCashGrant>5050</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SPRING STREET INTERNATIONAL SCHOOL</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>505 SPRING ST</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>911693033</EINOfRecipient>
        <AmountOfCashGrant>15250</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>THE WHALE MUSEUM</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>62 FIRST STREET N</AddressLine1>
          <City>FRIDAY HARBOR</City>
          <State>WA</State>
          <ZIPCode>98250</ZIPCode>
        </AddressUS>
        <EINOfRecipient>911007501</EINOfRecipient>
        <AmountOfCashGrant>13332</AmountOfCashGrant>
      </RecipientTable>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-SEATTLE U</TypeOfGrant>
        <NumberOfRecipients>2</NumberOfRecipients>
        <AmountOfCashGrant>7833</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-BAYLOR</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>3000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-COLO COLLEGE</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>3500</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-U OF SF</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>8000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-GONZAGA</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>4000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-UW</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>9000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-CAROL COLL</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-MIT</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-NW U</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>7000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS- OREGON ST</TypeOfGrant>
        <NumberOfRecipients>2</NumberOfRecipients>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-CAL POLY</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>10000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-CAL ST NR</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>4000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIPS-NE CULINARY</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>1500</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP-U OF VICTORIA</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP-WSU</TypeOfGrant>
        <NumberOfRecipients>2</NumberOfRecipients>
        <AmountOfCashGrant>8000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP-ST OLAF</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP-HC FIN MNGT</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>695</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP-SKAGET VALLEY</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>4265</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP-ARRT</TypeOfGrant>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>200</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP-WESTERN WA</TypeOfGrant>
        <NumberOfRecipients>6</NumberOfRecipients>
        <AmountOfCashGrant>25000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES</Identifier>
        <ReturnReference>SCHEDULE I, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>ORGANZATIONS WHO RECIEVE GRANTS ARE REQUIRED TO SIGN A CONTRACT STATING HOW THE FUNDS ARE TO SPENT AND THE GOALS ACHEIVED. SJICF FOLLOWS UP WITH THE ORGANIZATIONS TO MONITOR PROGRESS</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc7">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>12</NumberOfContributions>
        <NoncashContribsRptdF990>942794</NoncashContribsRptdF990>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc8">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>PROVIDED GRANTS TO 41 ORGANIZATIONS ON SAN JUAN ISLAND THAT ENCHANCE THE QUALITY OF LIFE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>FORM 990, PART V</ReturnReference>
        <Explanation>SECTION B, LINE 11: COPY OF THE COMPLETED TAX RETURN WAS DELIVERED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING THE RETURN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>TOM CABLE BARBARA CABLE BOARD MEMBER SECRETARY MARRIED CHARLES ANDERSON PAMELA GROSS PRESIDENT BOARD MEMBER MARRIED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>FORM 990 REVIEWED BY THE BOARD OF DIRECTORS AND ADMINISTRATOR PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT COMPENSATE BOARD MEMBERS OR OFFICERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>N/A</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE OFFICE OF THE FOUNDATION IN FRIDAY HARBOR WASHINGTON. THE FORM 990 IS AVAILABLE ON THE FOUNDATION'S WEBSITE (WWW.SJICF.ORG) AND ON GUIDESTAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RECONCILIATION OF CHANGES - OTHER</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9</ReturnReference>
        <Explanation>BOOK / TAX DEPRECIATION DIFFERENCE -1,401</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>