2024-03-18T10:51:05-05:00 2023-06-30 521853933 JM&M 10500 LITTLE PATUXENT PARKWAY SUITE 770 COLUMBIA MD 21044 990 2022-07-01 521219079 HOWARD COUNTY ARTS COUNCIL HOWA 4103132787 8510 HIGH RIDGE ROAD ELLICOTT CITY MD 21043 COLEEN WEST EXECUTIVE DIRECTOR 4103132787 2024-03-15 1 COLEEN WEST 999009999 1 TINA PEACHER P01608826 4108840220 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z COLEEN WEST 8510 HIGH RIDGE ROAD ELLICOTT CITY MD 21043 2314602 0 X WWW.HOCOARTS.ORG X 1981 MD TO SERVE AND ENRICH THE HOWARD COUNTY COMMUNITY BY FOSTERING THE ARTS, ARTISTS, AND ARTS ORGANIZATIONS. THE ARTS COUNCIL SUPPORTS LOCAL ARTISTS AND ARTS ORGANIZATIONS, FURTHERS THE PUBLIC'S APPRECIATION OF THE ARTS, AND ENSURES THAT THE ARTS ARE ACCESSIBLE-REGARDLESS OF AGE, ABILITY OR ECONOMIC STATUS. 15 15 32 208 0 0 1436569 1936564 251066 341433 4489 8170 -19870 -4545 1672254 2281622 665441 709976 0 0 591060 642806 0 0 161857 383131 365759 1639632 1718541 32622 563081 1355950 1929712 152849 146152 1203101 1783560 X TO ENRICH AND UPLIFT OUR COMMUNITIES BY ADVANCING THE ARTS, ARTISTS, AND ARTS ORGANIZATIONS FOR THE BENEFIT OF ALL. 0 0 695281 643876 GRANT AWARDS - TO ADVANCE AND SUPPORT THE ARTS, THE ARTS COUNCIL ADMINISTERS THE FOLLOWING GRANT PROGRAMS: COMMUNITY ARTS DEVELOPMENT, ARTISTS-IN-EDUCATION, BALTIMORE CITY ARTS AND CULTURAL ORGANIZATIONS, CREATIVE HOWARD, ORGANIZATIONAL DEVELOPMENT, OUTREACH HOWARD, AND THE JIM ROUSE THEATRE SUBSIDY PROGRAM. ADDITIONAL GRANT PROGRAMS ARE PILOTED AND ACTIVATED FROM TIME TO TIME AS NEEDED. A VOLUNTEER ARTISTIC REVIEW PANEL IS CHARGED WITH EVALUATING ALL GRANT APPLICATIONS RECEIVED FROM ELIGIBLE ORGANIZATIONS. THE BOARD OF DIRECTORS VOTES ON THE PANEL'S RECOMMENDATIONS AND HAS FINAL APPROVAL OF THE GRANT AWARDS. 483519 341433 ART CENTER - TO ENCOURAGE AN ACTIVE AND SUPPORTIVE RELATIONSHIP BETWEEN ARTISTS AND THE PUBLIC, THE ARTS COUNCIL MANAGES A 32,000 SQUARE FEET MULTI-PURPOSE ARTS CENTER, WHICH PROVIDES AFFORDABLE STUDIO AND MEETING SPACE TO ARTISTS, A BLACK BOX THEATRE AND DANCE STUDIO FOR PERFORMANCES AND REHEARSALS, CLASSROOMS FOR ARTS EDUCATION, AND TWO EXHIBIT SPACES FOR THE DISPLAY OF VARIOUS FORMS OF VISUAL ART WORK. 174490 30000 COMMUNITY SERVICES - TO FOSTER AND PROMOTE THE ARTS, THE ARTS COUNCIL MAINTAINS A WEBSITE THAT PROMOTES UPCOMING PROGRAMS AND PERFORMANCES, DEVELOPS PARTNERSHIPS TO ADVANCE THE ARTS, PUBLISHES A QUARTERLY NEWSLETTER, MAINTAINS AN ACTIVE SOCIAL MEDIA PRESENCE AND ONLINE CALENDAR OF ART EVENTS IN THE COUNTY, OFFERS AWARDS AND SCHOLARSHIPS, AND PROVIDES VARIOUS RESOURCES, TECHNICAL ASSISTANCE, ADVICE AND GUIDANCE ON ARTISTIC DEVELOPMENT AND ART EDUCATION. 103628 36100 SPECIAL PROJECTS - TO ENSURE THAT THE ARTS ARE ACCESSIBLE TO ALL CITIZENS, THE ARTS COUNCIL DEVELOPS PROGRAMS THAT REACH OUT TO UNDERSERVED OR NEW AUDIENCES. THESE PROGRAMS MAY BE ONGOING OR ONE-TIME PILOT PROJECTS. 30000 LONG REACH - IN JANUARY 2020, THE ARTS COUNCIL WAS INVITED BY THE HOWARD COUNTY GOVERNMENT TO DEVELOP AND MANAGE 16 INDIVIDUAL ARTIST STUDIOS AT THE LONG REACH VILLAGE CENTER AS PART OF THEIR LONG REACH RISING REVITALIZATION EFFORT. IN JUNE 2022, THE ARTS COUNCIL HELD A ONE-DAY, FREE FAMILY ARTS FESTIVAL, ARTREACH 2022, AS PART OF THIS EFFORT. OVER 2,000 COMMUNITY MEMBERS GATHERED AT LONG REACH VILLAGE CENTER FOR THE ARTREACH FESTIVAL ON JUNE 4, 2022. THE FESTIVAL FEATURED SIX DIFFERENT BANDS ENCOMPASSING ARTISTS FROM THE UNITED STATES, LATIN AMERICA, MALI, AND TOGO. CHILDREN AND ADULTS GOT TO TRY THEIR HAND AT A VARIETY OF ART ACTIVITIES INCLUDING TIE-DYE, JEWELRY, ETC. VILLAGE CENTER BUSINESSES AND STUDIO ARTISTS OPENED THEIR DOORS AND OFFERED ACTIVITIES, GIVEAWAYS, TOURS AND MORE THROUGHOUT THE DAY. ARTREACH FEATURED MUSIC, FREE HANDS-ON OR ARTIST-LED ACTIVITIES LED BY 117 VISUAL AND PERFORMING ARTISTS. 133628 36100 1486918 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 63 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 MD X X COLEEN WEST 4103122787 8510 HIGH RIDGE ROAD ELLICOTT CITY MD 210433308 ADAM STULL PRESIDENT 1.00 X X 0 0 0 JORDANA GUZMAN VICE PRESIDENT 2.00 X X 0 0 0 MURIEL G MITCHELL SECRETARY 1.00 X X 0 0 0 GREG LOWE TREASURER 1.00 X X 0 0 0 SHARONLEE VOGEL PAST PRESIDENT 1.00 X X 0 0 0 TRACEY PULLO DIRECTOR 0.50 X 0 0 0 THOMAS ENGLEMAN DIRECTOR 0.50 X 0 0 0 SABINA TAJ DIRECTOR 0.50 X 0 0 0 DEBRA STEPP DIRECTOR 0.50 X 0 0 0 BRIAN LIU DIRECTOR 0.50 X 0 0 0 ANDREA MAGERS DIRECTOR 0.50 X 0 0 0 RYAN RAGER DIRECTOR 0.50 X 0 0 0 KATRINA CALDWELL PHD DIRECTOR AS OF NOV. 2022 0.50 X 0 0 0 KHESANI CARTER DIRECTOR AS OF NOV. 2022 0.50 X 0 0 0 MAVIS ELLIS DIRECTOR AS OF NOV. 2022 0.50 X 0 0 0 COLEEN WEST EXECUTIVE DIRECTOR 40.00 X 132500 0 31226 132500 0 31226 1 0 1 0 0 62915 1742782 130867 67078 1936564 CAMPS AND EDUC. PROGS. 900099 193339 193339 ARTS SUBLEASE INCOME 900099 148094 148094 341433 8170 8170 25025 62915 32980 -7955 -7955 RETURN OF UNUSED GRANT 900099 3277 3277 REIMBURSEMENTS 900099 133 133 3410 2281622 341433 0 3625 637826 637826 72150 72150 172308 141293 8615 22400 390669 320349 19533 50787 5291 4338 265 688 30033 24627 1502 3904 44505 36494 2225 5786 33146 33146 59145 57384 767 994 4688 4688 76587 68627 2020 5940 14249 12336 565 1348 8386 6877 419 1090 6894 5653 345 896 DONATED GOODS/SUPPLIES 67078 67078 ARTIST AND JUROR FEES 52118 52118 FACUTLY SERVICES 36195 36195 EQUIPMENT 7235 5932 362 941 38 31 2 5 1718541 1486918 69766 161857 334626 478256 444620 527042 15000 7500 9257 10311 703266 658926 31281 44340 364718 689092 156448 173171 1355950 1929712 43077 29416 103945 111312 5827 5424 152849 146152 X 950511 1550651 252590 232909 1203101 1783560 1355950 1929712 X 563081 1122 16256 X X 0 1 X 1 0 X 1159888 1269394 1323962 1436569 1936564 7126377 157431 170958 193874 230504 275960 1028727 1317319 1440352 1517836 1667073 2212524 8155104 8155104 15002 6335 7493 4489 8170 41489 18 306 291 1513 3410 5538 8202131 1226295 0.99430 0.99330 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENTS - 2018 AMOUNT: $ 18. 2019 AMOUNT: $ 306. 2020 AMOUNT: $ 291. 2021 AMOUNT: $ 1,513. 2022 AMOUNT: $ 133. RETURN OF UNUSED GRANTS - 2022 AMOUNT: $ 3,277. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 100 1 0 100 0 PART II-B, LINE 1: ATTENDED MARYLAND ARTS DAY AND DISCUSSED MARYLAND STATE ARTS APPROPRIATIONS, FOLLOW UP VISITS, AND ATTENDANCE AT COUNTY BUDGET HEARINGS. 156448 467 16256 173171 178325 135 -22012 156448 138237 40088 178325 131098 550 6589 138237 123319 7779 131098 0.14437 0.37864 0.47699 1 0 517505 510275 7230 148244 128726 19518 37517 19925 17592 44340 ASSETS HELD BY COLUMBIA FOUNDATION 173171 F 173171 SECURITY DEPOSITS PAYABLE 5424 5424 X 2617157 1122 288454 49236 338812 2278345 3277 3277 2281622 2036698 288454 32980 321434 1715264 3277 3277 1718541 PART V, LINE 4: THE ENDOWMENT BALANCE IS HELD BY THE COMMUNITY FOUNDATION OF HOWARD COUNTY, AN UNRELATED ORGANIZATION. THE FUNDS ARE IN A DESIGNATED FUTURE FOR THE ARTS FUND. THE INTEREST, DIVIDENDS AND NET APPRECIATION IN FAIR VALUE IS CONSIDERED TEMPORARILY RESTRICTED NET ASSETS AND CAN BE USED TO FOSTER AND SUPPORT THE ARTS IN FUTURE PERIODS. CURRENTLY, ANY INTEREST AND OTHER EARNINGS GENERATED ARE REINVESTED WITH THE FOUNDATION. PART X, LINE 2: THE ARTS COUNCIL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE ARTS COUNCIL DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 32,980. INVESTMENT GAIN FROM ASSETS HELD BY THE COMMUNITY FDN OF HOWARD COUNTY 16,256. PART XI, LINE 4B - OTHER ADJUSTMENTS: RETURN OF UNUSED GRANT FUNDS 3,277. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 32,980. PART XII, LINE 4B - OTHER ADJUSTMENTS: RETURN OF UNUSED GRANT FUNDS 3,277. CELEBRATION OF THE ARTS 87940 62915 25025 1298 31682 87940 62915 25025 1298 31682 32980 -7955 1 AMERICAN VISIONARY ART MUSEUM 800 KEY HIGHWAY BALTIMORE MD 21230 521608934 501(C)(3) 7157 0 OUTREACH HOWARD AND BALTIMORE CITY ARTS AND CULTURAL GRANT. BALTIMORE MUSEUM OF ART 10 ART MUSEUM DRIVE BALTIMORE MD 21218 526000162 501(C)(3) 23853 0 BALTIMORE CITY ARTS AND CULTURAL GRANT. BALTIMORE MUSEUM OF INDUSTRY 1415 KEY HWY BALTIMORE MD 21230 521205675 501(C)(3) 15598 0 OUTREACH HOWARD AND BALTIMORE CITY ARTS AND CULTURAL GRANT. BALTIMORE SYMPHONY ORCHESTRA 1212 CATHEDRAL STREET BALTIMORE MD 21201 520629696 501(C)(3) 32154 0 OUTREACH HOWARD AND BALTIMORE CITY ARTS AND CULTURAL GRANT. CANDLELIGHT CONCERT SOCIETY 9030 RED BRANCH ROAD SUITE 230 COLUMBIA MD 21045 237412834 501(C)(3) 43800 0 COMMUNITY ARTS DEVELOPMENT. CENTER STAGE ASSOCIATES 700 N CALVERT ST BALTIMORE MD 21202 520780194 501(C)(3) 21159 0 BALTIMORE CITY ARTS AND CULTURAL GRANT. CHESAPEAKE SHAKESPEARE COMPANY 7 SOUTH CALVERT ST BALTIMORE MD 21202 030418380 501(C)(3) 12941 0 OUTREACH HOWARD COUNTY. COLUMBIA CENTER FOR THEATRICAL ARTS 6655 DOBBIN ROAD COLUMBIA MD 21045 521066100 501(C)(3) 60000 0 COMMUNITY ARTS DEVELOPMENT. COLUMBIA FESIVAL 9190-G RED BRANCH ROAD COLUMBIA MD 21045 521599803 501(C)(3) 59493 0 COMMUNITY ARTS DEVELOPMENT. COLUMBIA ORCHESTRA 8510 HIGH RIDGE ROAD ELLICOTT CITY MD 21043 521167569 501(C)(3) 50950 0 COMMUNITY ARTS DEVELOPMENT AND JRT SUBSIDY. COLUMBIA PRO CANTARE LTD 8510 HIGH RIDGE ROAD ELLICOTT CITY MD 21043 521128681 501(C)(3) 28461 0 COMMUNITY ARTS DEVELOPMENT AND JRT SUBSIDY. HOWARD COUNTY POETRY & LIT SOCIETY 10901 LITTLE PATUXENT PARKWAY ELB 239 COLUMBIA MD 21044 521146948 501(C)(3) 14602 0 COMMUNITY ARTS DEVELOPMENT. KINETICS DANCE THEATRE 3280 PINE ORCHARD LANE ELLICOTT CITY MD 21042 521365500 501(C)(3) 33825 0 COMMUNITY ARTS DEVELOPMENT AND JRT SUBSIDY. MARYLAND SCIENCE CENTER 601 LIGHT STREET BALTIMORE MD 21230 520668166 501(C)(3) 22319 0 OUTREACH HOWARD AND BALTIMORE CITY ARTS AND CULTURAL GRANT. MISAKO BALLET COMPANY 5485 HARPERS FARM ROAD 203 COLUMBIA MD 21044 205813588 501(C)(3) 7600 0 JRT SUBSIDY AND COMMUNITY ARTS DEVELOPMENT. NATIONAL AQUARIUM IN BALTIMORE 501 EAST PRATT ST BALTIMORE MD 21202 521121163 501(C)(3) 15322 0 BALTIMORE CITY ARTS AND CULTURAL GRANT PORT DISCOVERY CHILDREN'S MUSEUM 35 MARKET PLACE BALTIMORE MD 21202 521806933 501(C)(3) 16742 0 OUTREACH HOWARD AND BALTIMORE CITY ARTS AND CULTURAL GRANT. WALTERS ART MUSEUM 600 N CHARLES ST BALTIMORE MD 21201 521194738 501(C)(3) 16830 0 BALTIMORE CITY ARTS AND CULTURAL GRANT. MARYLAND ZOO IN BALTIMORE 1876 MANSION HOUSE DRIVE BALTIMORE MD 21217 520996352 501(C)(3) 32718 0 OUTREACH HOWARD AND BALTIMORE CITY ARTS AND CULTURAL GRANT. HOWARD COMMUNITY COLLEGE EDUCATIONAL FOUNDATION (REP STAGE) 10901 LITTLE PATUXENT PKWY COLUMBIA MD 21044 521272329 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. SHOWTIME SINGERS 4920 DECKER WAY ELLICOTT CITY MD 21043 550803151 501(C)(3) 5500 0 COMMUNITY ARTS DEVELOPMENT GRANT. SILHOUETTE STAGES 8792 ENDLESS OCEAN WAY COLUMBIA MD 21045 270505078 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. MARYLAND WINDS 8510 HIGH RIDGE ROAD ELLICOTT CITY MD 21043 320590135 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. COLUMBIA BANDS PO BOX 2713 COLUMBIA MD 21045 521493854 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. FIRST EVANGELICAL LUTHERAN CHURCH 3604 CHATHAM ROAD ELLICOTT CITY MD 21042 520806820 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. HOWARD COUNTY CHINESE SCHOOL 5457 TWIN KNOLLS RD SUITE 310 COLUMBIA MD 21045 522136227 501(C)(3) 5762 0 COMMUNITY ARTS DEVELOPMENT GRANT. HOPEWORKS OF HOWARD COUNTY PO BOX 1547 ELLICOTT CITY MD 21041 521115111 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. EC250 707 MAIDEN CHOICE LANE APT 8G05 CATONSVILLE MD 21228 825367949 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. LPR ENTERPRISES INC PO BOX 6084 COLUMBIA MD 21045 205343371 501(C)(3) 6000 0 COMMUNITY ARTS DEVELOPMENT GRANT. GLEN MAR UNITED METHODIST 4701 NEW CUT ROAD ELLICOTT CITY MD 21043 520789896 501(C)(3) 5500 0 COMMUNITY ARTS DEVELOPMENT GRANT. MANNEQART 8775 CLOUDLEAP CT UNIT 1 COLUMBIA MD 21045 371706866 501(C)(3) 5553 0 COMMUNITY ARTS DEVELOPMENT GRANT. MUSLIM FAMILY CENTER 5796 WATERLOO ROAD COLUMBIA MD 21045 465035493 501(C)(3) 5710 0 COMMUNITY ARTS DEVELOPMENT GRANT. 32 INDIVIDUAL AWARDS AND GRANTS 29 72150 PART I, LINE 2: IN ORDER TO MONITOR THE USE OF GRANT FUNDS, A DETAILED FINAL REPORT ON THE USE OF THE APPROVED FUNDS FOR THE PROJECT MUST BE FILED WITH HCAC AT THE END OF THE GRANTING PERIOD. IF THE ORGANIZATION RECEIVES A GRANT OF $10,000 OR MORE, IT MUST PROVIDE THE NAME AND CREDENTIALS OF THEIR BOOKKEEPING OR ACCOUNTING SERVICE. HCAC REQUIRES THAT THE ORGANIZATION ENGAGE SOME PROFESSIONAL BOOKKEEPING OR ACCOUNTING SERVICE TO MAINTAIN THEIR MONTHLY RECORDS AND ASSIST IN PREPARING A MONTHLY FINANCIAL REPORT FOR THEIR BOARD MEMBERS. IF THE ORGANIZATION RECEIVES A GRANT OF $15,000 OR MORE, A PROFESSIONAL FINANCIAL REVIEW MUST ALSO BE FILED. IF THE ORGANIZATION RECEIVES A GRANT OF $15,000 OR MORE AND HAS AN ANNUAL OPERATING BUDGET OVER $500,000, A PROFESSIONAL AUDIT MUST BE FILED. ADDITIONALLY, PUBLICITY MATERIALS MUST BE SUBMITTED. FUTURE APPLICATIONS WILL NOT BE CONSIDERED UNLESS THE FINAL REPORT IS SUBMITTED. PLEASE SEE WWW.HOCOARTS.ORG FOR COMPLETE DETAILS. AWARDS AND GRANTS TO INDIVIDUALS ARE AWARDED BASED ON MERIT AND NEED. MINIMAL MONITORING IS REQUIRED. X 0 0 0 0 0 0 0 1 0 COLEEN WEST EXECUTIVE DIRECTOR 117500 0 15000 0 0 0 3900 0 27326 0 163726 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR WAS AWARDED A BONUS BASED ON MERIT. X RAFFLE DONATIONS 65 39703 X EVENT FOOD 25 25775 X EVENT WINE/BEER 2 1340 X EVENT RENTALS 1 140 X GIFT CARDS 5 120 0 0 0 PART I, COLUMN (B): THE ARTS COUNCIL IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY APPOINT FROM AMONG ITS MEMBERS AN EXECUTIVE COMMITTEE WHICH SHALL INCLUDE THE PRESIDENT AND SUCH OTHER OFFICERS AND DIRECTORS AS MAY BE DESIGNATED. THE EXECUTIVE COMMITTEE SHALL HAVE SUCH POWERS TO ACT FOR THE BOARD IN INTERVALS BETWEEN ITS MEETINGS AS THE BOARD MAY PROVIDE, SUBJECT TO LAW AND THE PROVISIONS OF THE BYLAWS. THE EXECUTIVE COMMITTEE SHALL KEEP A TRUE RECORD OF ALL OF ITS PROCEEDINGS, WHICH RECORD SHALL ALWAYS BE OPEN TO THE INSPECTION OF ANY DIRECTOR, AND AT EACH MEETING OF THE BOARD OF DIRECTORS, THE RECORD OF THE EXECUTIVE COMMITTEE SINCE THE LAST PRIOR MEETING OF THE BOARD SHALL BE PRESENTED. FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL OR ORGANIZATION INTERESTED IN THE PURPOSES OF HCAC MAY BECOME A GENERAL MEMBER BY PAYING THE REQUIRED DUES. FORM 990, PART VI, SECTION A, LINE 7A ALL GENERAL MEMBERS HAVE ONE VOTE. GENERAL MEMBERS ELECT MEMBERS OF THE GOVERNING BODY AND HAVE THE RIGHT TO NOMINATE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B ALL MEMBERS HAVE THE RIGHT TO BE INFORMED CONCERNING, AND ARE ENCOURAGED TO PARTICIPATE IN, THE AFFAIRS OF HCAC. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, TREASURER, AND AUDIT COMMITTEE CHAIR BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING ANNUAL UPDATES BY ALL KEY PERSONNEL AND BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S BOARD DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR BY USING EXTERNAL COMPARABILITY RESEARCH. THE LAST COMPENSATION REVIEW WAS MAY 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, MOST RECENT ANNUAL 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AND OTHER DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON ASSETS HELD BY THE COLUMBIA FOUNDATION 16,256. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION OF AN INDEPENDENT AUDITOR PROCESS DURING THE YEAR.