2024-11-07T08:38:53-06:00 2023-12-31 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2023-01-01 576020493 THE CITADEL FOUNDATION CITA 8439536914 171 MOULTRIE STREET CHARLESTON SC 29409 SHANNON MEASE CHIEF FINANCIAL OFFICER 8439536914 2024-08-31 1 1 JANICE A RATICA P00358837 7043338881 2024-11-07 2023 2024-10-15 13:58:12Z SHANNON MEASE 171 MOULTRIE STREET CHARLESTON SC 29409 45890984 0 X WWW.CITADEL.EDU/TCF X 1961 SC THE CITADEL FOUNDATION IS A NONPROFIT ORGANIZATION CREATED TO RAISE FUNDS FOR THE CITADEL. GIFTS FROM ALUMNI AND FRIENDS, CORPORATIONS, FOUNDATIONS, AND OTHER ORGANIZATIONS PROVIDE RESOURCES THAT THE COLLEGE USES TO AWARD SCHOLARSHIPS, RECRUIT AND RETAIN OUTSTANDING STUDENTS AND PROFESSORS, PROVIDE THEM WITH STATE-OF-THE-ART TECHNOLOGY AND FACILITIES, AND ENRICH CAMPUS LIFE THROUGH ATHLETIC AND CULTURAL ACTIVITIES. THE TOP THREE AREAS OF FOCUS OF THE CITADEL FOUNDATION ARE TO PROVIDE UNRESTRICTED SUPPORT TO THE CITADEL, INCREASE SCHOLARSHIP FUNDS, AND SUSTAIN ENRICHMENT PROGRAMS FOR THE SOUTH CAROLINA CORPS OF CADETS AND GRADUATE STUDENTS. 36 36 42 360 1101715 14770 25189825 21300350 0 0 6088409 11582766 360292 677855 31638526 33560971 16904183 25603935 0 0 6123800 6901605 0 0 6652298 1558094 2042129 24586077 34547669 7052449 -986698 306832269 315085710 21225258 28365344 285607011 286720366 X THE PURPOSE OF THE CITADEL FOUNDATION SHALL BE EXCLUSIVELY TO SUPPORT THE MISSION OF THE CITADEL BY RAISING, RECEIVING, STEWARDING, GRANTING, INVESTING, AND REINVESTING MONEY AND PROPERTY, AND USING THE RECEIPTS THEREFROM FOR THE BENEFIT OF THE CITADEL. 0 0 10755373 10753653 ACADEMIC SUPPORT: UNRESTRICTED GIFTS TO THE CITADEL ARE AN ESSENTIAL COMPONENT IN MAINTAINING THE COLLEGE'S ACADEMIC EXCELLENCE AND FISCAL STABILITY. UNRESTRICTED GIFTS HAVE AN IMMEDIATE AND ENDURING IMPACT ON CAMPUS PRIORITIES AND THE MOST URGENT NEEDS, PROVIDING THE FLEXIBILITY TO SUPPORT THE COLLEGE'S MOST CRITICAL OBJECTIVES. UNRESTRICTED GIFTS ENABLE THE CITADEL TO:1. ENHANCE THE CLASSROOM EXPERIENCE AND LIBRARY RESOURCES 2. SUPPORT CADET RESEARCH AND TRAVEL INITIATIVES 3. PROVIDE SCHOLARSHIPS AND FINANCIAL AID RESOURCES 4. ENGAGE AND RETAIN THE MOST TALENTED FACULTY AND STAFF 5. EXPAND LEADERSHIP AND CHARACTER DEVELOPMENT OPPORTUNITIES 6. KEEP PACE WITH CUTTING-EDGE TECHNOLOGY ADVANCESANNUAL GIFTS ALSO INCREASE DONOR PARTICIPATION RATES, WHICH ARE OFTEN INFLUENTIAL FACTORS IN NATIONWIDE COLLEGE RANKINGS AND FUNDING DECISIONS BY POTENTIAL CORPORATE AND FOUNDATION GRANT MAKERS. SUCH ADDITIONAL REVENUE SOURCES ARE ESSENTIAL TO OFFSET TUITION INCREASES AND SUPPLEMENT STATE SUPPORT. UNRESTRICTED GIFTS TO THE CITADEL CONTINUE THE COLLEGE'S LONGSTANDING TRADITION OF PROVIDING CADETS AND GRADUATE STUDENTS WITH AN EXCEPTIONAL EDUCATION IN A DISCIPLINED ENVIRONMENT, DEEP BONDS AND LASTING FRIENDSHIPS, AND ABOVE ALL, THE ABILITY AND CONFIDENCE TO FACE WHATEVER CHALLENGES COME THEIR WAY. 7682409 7681181 SCHOLARSHIPS: SCHOLARSHIPS ALLOW THE CITADEL TO ATTRACT AND RETAIN PROMISING CADETS AND STUDENTS. APPROXIMATELY 56% OF THE CITADEL'S 2,300-MEMBER CORPS OF CADETS RECEIVE INSTITUTIONALLY PROVIDED, DONOR-FUNDED SCHOLARSHIP SUPPORT. THE CITADEL'S OFFICE OF FINANCIAL AID AND SCHOLARSHIPS AWARDS APPROXIMATELY $16 MILLION IN SCHOLARSHIPS FROM ENDOWMENTS HELD AT THE CITADEL'S AFFILIATED FOUNDATIONS, INCLUDING NEARLY $12 MILLION IN ACADEMIC MERIT- AND NEED-BASED AWARDS. SCHOLARSHIP AWARDS RANGE FROM FULL-TUITION, MERIT-BASED AWARDS TO NEED-BASED FINANCIAL AWARDS THAT SUPPORT DEDICATED CADETS WHO SIMPLY NEED HELP TO COMPLETE THEIR CITADEL EDUCATION. MOST SCHOLARSHIPS AWARDED BY THE CITADEL ARE RENEWABLE FROM ONE YEAR TO THE NEXT, PROVIDING THAT THE CADET RECIPIENT REMAINS IN GOOD STANDING AND CONTINUES TO MEET THE ELIGIBILITY CRITERIA FOR THE AWARD. THANKS TO THE GENEROSITY OF ALUMNI AND FRIENDS OF THE COLLEGE, NEARLY THREE-QUARTERS OF THE CORPS OF CADETS RECEIVES SOME DEGREE OF FINANCIAL ASSISTANCE TOWARD EARNING THEIR CITADEL DEGREE. 7170249 7169101 ENRICHMENT PROGRAMS: THE CITADEL HAS ESTABLISHED A VARIETY OF PROGRAMS TO SUPPORT THE COLLEGE'S MISSION TO EDUCATE AND PREPARE GRADUATES TO BECOME PRINCIPLED LEADERS IN ALL WALKS OF LIFE BY INSTILLING THE CORE VALUES OF THE CITADEL IN A CHALLENGING INTELLECTUAL ENVIRONMENT. THESE PROGRAMS ENHANCE THE COLLEGE'S ACADEMIC STANDING BY ENABLING CADETS AND CITADEL GRADUATE COLLEGE STUDENTS TO PARTICIPATE IN EXTERNAL LEADERSHIP OPPORTUNITIES AND CONFERENCES, AND BY HELPING TO PROMOTE THE CITADEL THROUGH ASSOCIATIONS WITH PEER INSTITUTIONS FOCUSED ON LEADERSHIP DEVELOPMENT. EXAMPLES OF PROGRAM INITIATIVES INCLUDE: 1. THE NEWLY ESTABLISHED KRAUSE SCHOOL FOR LEADERSHIP AND ETHICS, COMBINING THE EXISTING KRAUSE CENTER AND THE DEPARTMENT OF LEADERSHIP STUDIES TO FORM THE COLLEGE'S SIXTH ACADEMIC SCHOOL 2. CYBERCORPS SCHOLARSHIP FOR SERVICE PROGRAM3. FACILITY ENHANCEMENTS, INCLUDING THE DESIGN OF A NEW SCHOOL OF ENGINEERING BUILDING, RENOVATIONS TO CLASSROOM AND LABORATORY SPACES IN BYRD AND DUCKET HALLS, RAISING FUNDS TO REBUILD THE EAST SIDE STANDS AT JOHNSON HAGOOD STADIUM, AND RENOVATING THE BASEBALL CLUBHOUSE AND LOCKER ROOMS AT JOE RILEY PARK.4. EMERGING TOPICS IN INTELLIGENCE AND SECURITY STUDIES LECTURE SERIES5. FACULTY AND STUDENT PANELS EXPLORING THE MERITS, OPPORTUNITIES, AND CHALLENGES OF INCORPORATING ARTIFICIAL INTELLIGENCE INTO CLASSROOM AND CAMPUS ACTIVITIES 25608031 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 39 0 1 42 1 1 1 0 0 0 0 0 0 0 0 0 X 36 36 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X SHANNON MEASE 8439530461 171 MOULTRIE STREET CHARLESTON SC 29409 JAY P DOWD III PRESIDENT AND CEO 40.00 X 505694 0 80860 SHANNON N MEASE COO/CFO 40.00 X 329400 0 70030 JONATHAN KRESKEN VP LEGACY, ANNUAL & REUNION GIVING 40.00 X 251388 0 47779 GAYLORD W GREEN VP ATHLETIC DEVELOPMENT 40.00 X 218393 0 31737 ASHLEY SANTOS ASSOC. VP, PRINCIPAL GIVING 40.00 X 161675 0 63276 JODI R COLLINS CONTROLLER 40.00 X 169907 0 50387 ROBERT A STEPHENSON ASSOC. VP FOR MAJOR GIFTS 40.00 X 149863 0 61424 MR JAMES S WIGFALL BOARD MEMBER 1.00 X 0 0 0 MR CLAUDIUS E WATTS IV BOARD MEMBER 1.00 X 0 0 0 MR J TODD WATKINS BOARD MEMBER 1.00 X 0 0 0 MR CHRISTOPHER C SULLIVAN BOARD MEMBER 1.00 X 0 0 0 LTG W MICHAEL STEELE USA RET BOARD MEMBER 1.00 X 0 0 0 MR JAMES W REED BOARD MEMBER 1.00 X 0 0 0 MR NORMAN A POOLE JR BOARD MEMBER 1.00 X 0 0 0 COL ALVIN A PERKINS USA RET BOARD MEMBER 1.00 X 0 0 0 MR J BRICE O'BRIEN BOARD MEMBER 1.00 X 0 0 0 GEN GLENN M WALTERS USMC RET BOARD MEMBER 1.00 39.00 X 0 0 0 MR L WILLIAM KRAUSE BOARD MEMBER 1.00 X 0 0 0 MR JAMES A KING II BOARD MEMBER 1.00 X 0 0 0 MS M RUSSELL HOLLIDAY JR BOARD MEMBER 1.00 X 0 0 0 MR ROBERT R HILL JR BOARD MEMBER 1.00 X 0 0 0 COL THOMAS L HENDRICKSUSAFRET BOARD MEMBER 1.00 X 0 0 0 COL F G DELLENEY JR BOARD MEMBER 1.00 X 0 0 0 MR STEPHEN L DAVIS BOARD MEMBER 1.00 X 0 0 0 MR RAFAEL R COSTAS JR BOARD MEMBER 1.00 X 0 0 0 DR LOUIS E COSTA II BOARD MEMBER 1.00 X 0 0 0 MR CHARLES B COE BOARD MEMBER 1.00 X 0 0 0 MRS MARINA DANIEL BUESCHER BOARD MEMBER 1.00 X 0 0 0 MR TOMMY B BAKER BOARD MEMBER 1.00 X 0 0 0 MR DAVID D AUGHTRY BOARD MEMBER 1.00 X 0 0 0 MR JOHN P MCALEER BOARD MEMBER 1.00 X 0 0 0 LT COL WILLIAM R CULBREATH JR USA USAFR, BOARD MEMBER 1.00 X 0 0 0 MR J RICHARD SANDERS JR BOARD MEMBER 1.00 X 0 0 0 COL DYLAN W GOFF BOARD MEMBER 1.00 X 0 0 0 MR W HENRY JOHNSON CHAIR GRANTS COMMITTEE 1.00 X 0 0 0 MR JOSEPH J KEENAN CHAIR NOMINATIONS & REAL ESTATE COMMITTEE 1.00 X 0 0 0 MR LUTHER C KISSAM IV CHAIR DEVELOPMENT/CAMPAIGN COMMITTEE 1.00 X 0 0 0 MR CHARLES B LAWLESS CHAIR INVESTMENT COMMITTEE 1.00 X 0 0 0 MR A FOSTER MCKISSICK III BOARD MEMBER 1.00 X 0 0 0 MR ANDERSON D WARLICK EMERITUS 1.00 X 0 0 0 DR CHRISTOPHER C SWAIN CHAIRMAN 2.00 X X 0 0 0 MR DANIEL S MCQUEENEY TREASURER/SECRETARY 2.00 X X 0 0 0 MR JAMES J ETHRIDGE JR VICE CHAIRMAN, CHAIR AUDIT COMMITTEE 2.00 X X 0 0 0 1786320 0 405493 7 0 1 0 SAVE THE SEA ISLANDS LLC 2502 MIDDLE STREET SULLIVANS ISLAND SC 29482 DREDGING 451741 THE CITADEL ALUMNI ASSOCIATION 171 MOULTRIE STREET CHARLESTON SC 29409 RENT 200710 ELLIOTT DAVIS LLC PO BOX 6286 GREENVILLE SC 29606 ACCOUNTING 189080 OVATIONS FOOD SERVICES LP 150 ROUSE BLVD PHILADELPHIA PA 19112 CATERING 160231 4 21300350 749736 21300350 374515 374515 23538264 12330013 11208251 11208251 1101715 10106536 CITADEL TRUST SERVICE FEES 561000 503800 503800 MISCELLANEOUS INCOME 900099 174055 174055 677855 33560971 677855 1101715 10481051 25603935 25603935 835094 202768 632326 3932631 954876 2977755 340059 82569 257490 1383435 335910 1047525 410386 99645 310741 35187 35187 12500 12500 132076 126884 5192 105919 330 12722 92867 374241 1166 44949 328126 206681 137194 69487 225523 28556 196967 188367 587 22624 165156 84961 84961 19771 19771 EVENTS 443581 1382 53277 388922 DONOR PREMIUMS 152111 474 18270 133367 MISCELLANEOUS 50314 157 6043 44114 SUPPLIES & MATERIALS 10897 0 8634 2263 34547669 25608031 2287340 6652298 6595675 11092386 4617639 9268924 24003823 21079226 249336 511841 414531 384812 15899 29719 255274894 256849901 1827662 1746211 14247341 14507502 306832269 315085710 2387069 12255292 9407249 7031810 4000000 4000000 5430940 5078242 21225258 28365344 X 79996374 78125081 205610637 208595285 285607011 286720366 306832269 315085710 X -986698 2566422 68931 -699620 164320 X X 0 1 X 1 0 X 19994413 14233412 20295713 25189825 21300350 101013713 19994413 14233412 20295713 25189825 21300350 101013713 7013479 94000234 766188 318928 169873 201825 374515 1831329 152053 45310 96801 360292 677855 1332311 104177353 0.90230 0.90650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 35187 35187 0 PART II-B, LINE 1: THE CITADEL FOUNDATION ENGAGED THIRD PARTY FIRMS FOR CONSULTING WORK WHICH INCLUDES PERFORMANCE OF GRASSROOTS LOBBYING ACTIVITIES RELATING TO LEGISLATION THAT MAY IMPACT THE CITADEL AND THE CITADEL FOUNDATION. 157396929 6052690 8403194 6342210 165510603 171065837 6602518 -14707186 5564240 157396929 140831352 6850263 28739653 5355431 171065837 113474821 8320421 23490906 4454796 140831352 99644020 5039091 12683160 3891450 113474821 0.05220 0.59011 0.35769 0 0 64059 49071 14988 325763 325763 0 24709 9978 14731 29719 OTHER INVESTMENTS 1436957 F LONGTERM INVESTMENTS- RICHMOND FUND 255412944 F 256849901 ANNUITIES & LIFE INC FUND PAY 1245905 CHARITABLE GIFT ANNUITIES 1183912 DUE FROM RELATED PARTIES 1242696 LEASE LIABILITY - OPERATING LEASE 1405729 5078242 X 36348144 2566422 68931 164320 2799673 33548471 12500 12500 33560971 34535169 0 34535169 12500 12500 34547669 PART V, LINE 4: TO PROVIDE FINANCIAL ASSISTANCE AND SUPPORT EXCLUSIVELY FOR THE CITADEL, INCLUDING SCHOLARSHIPS, GRANTS, CAPITAL EXPENDITURES, CADET ACTIVITIES, AND OPERATIONAL GRANTS. PART X, LINE 2: MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE FOR THE YEARS ENDED DECEMBER 31, 2023 OR 2022. THE FOUNDATION'S POLICY IS TO REPORT ACCRUED INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS, WHEN APPLICABLE, AS INTEREST INCOME AND TO REPORT PENALTIES AS OTHER EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 131,623. INCOME TAX REFUND 32,697. VIA PASS THROUGH ENTITY THE RICHMOND FUND LP 0 0 INVESTMENTS 255412944 0 0 0 0 0 0 255412944 0 255412944 1 0 0 0 0 0 1 THE CITADEL 171 MOULTRIE ST CHARLESTON SC 29401 576000217 115 25596285 0 TO PROVIDE FINANCIAL ASSISTANCE AND SUPPORT EXCLUSIVELY FOR THE CITADEL, INCLUDING SCHOLARSHIPS, GRANTS, CAPITAL EXPENDITURES. THE CITADEL REAL ESTATE FOUNDATION 171 MOULTRIE ST CHARLESTON SC 29401 811175847 501(C)(3) 7650 0 TO PROVIDE FINANCIAL ASSISTANCE FOR THE CONSTRUCTION OF BASTIN HALL. 2 PART I, LINE 2: THE CITADEL FOUNDATION'S DIRECTOR OF DONOR COMPLIANCE WORKS WITH THE CITADEL COLLEGE TO ENSURE THAT THE GRANTS ARE BEING SPENT WITHIN THE CRITERIA OF THE GIFT OR ENDOWMENT AGREEMENTS. X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 JAY P DOWD III PRESIDENT AND CEO 441889 0 63805 0 0 0 41410 0 39450 0 586554 0 0 0 SHANNON N MEASE COO/CFO 274400 0 55000 0 0 0 44945 0 25085 0 399430 0 0 0 JONATHAN KRESKEN VP LEGACY, ANNUAL & REUNION GIVING 218863 0 32525 0 0 0 34079 0 13700 0 299167 0 0 0 GAYLORD W GREEN VP ATHLETIC DEVELOPMENT 193919 0 24474 0 0 0 30753 0 984 0 250130 0 0 0 ASHLEY SANTOS ASSOC. VP, PRINCIPAL GIVING 141550 0 20125 0 0 0 23146 0 40130 0 224951 0 0 0 JODI R COLLINS CONTROLLER 148878 0 21029 0 0 0 24762 0 25625 0 220294 0 0 0 ROBERT A STEPHENSON ASSOC. VP FOR MAJOR GIFTS 132785 0 17078 0 0 0 21325 0 40099 0 211287 0 0 0 PART I, LINE 1B ALL HEALTH CLUB/SOCIAL DUES ARE RELATED TO FURTHERING THE MISSION OF THE ORGANIZATION. ALL ASSOCIATED EXPENSES MUST BE APPROVED BY THE CFO. X 49 749376 FAIR MARKET VALUE 4 0 1 0 FORM 990, PART V, LINE 2: THE CITADEL FOUNDATION HAS A PEO AGREEMENT WITH ADP TOTALSOURCE. ALL REQUIRED EMPLOYMENT FILINGS ARE MADE BY THE PEO PROVIDER ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS THE FORM 990 PRIOR TO FILING. A COPY OF THE COMPLETED FORM IS DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING VIA A SECURE, BOARD MEMBER ONLY, WEBSITE. ONCE THE FORM 990 HAS BEEN POSTED, THE FULL BOARD IS NOTIFIED THAT IT IS AVAILABLE FOR REVIEW, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND STAFF MEMBER ARE TO ANNUALLY SIGN A STATEMENT THAT AFFIRMS THAT SUCH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST AND COMPENSATION POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) AGREES WITH THE POLICY, AND (D) UNDERSTANDS THE FOUNDATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PERIODIC REVIEWS WILL BE MADE BY STAFF, WHO CAN ALSO USE OUTSIDE EXPERTS. IN THE EVENT OF A POTENTIAL CONFLICT DURING THE YEAR, THE INTERESTED BOARD MEMBER SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION FOR THE CEO, THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES ANNUALLY. THE COMMITTEE RELIES UPON COMPENSATION INFORMATION OF SIMILARLY SITUATED ORGANIZATIONS, COMPENSATION SURVEYS, AND PERFORMANCE REVIEWS TO ENSURE REASONABLENESS. IN 2021, A THIRD-PARTY FIRM WAS ENGAGED TO PROVIDE A COMPENSATION STUDY TO THE ORGANIZATION. THE BOARD APPROVES ALL RECOMMENDATIONS OF THE COMPENSATION COMMITTEE. THESE DECISIONS ARE DOCUMENTED, AND ALL OFFICERS MUST SIGN WRITTEN CONTRACTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 131,623. INCOME TAX REFUND 32,697. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED. THE CITADEL 171 MOULTRIE STREET CHARLESTON SC 29409 576000217 ACHIEVING EXCELLENCE IN THE EDUCATION OF PRINCIPLED LEADERS. SC 115 0 THE CITADEL REAL ESTATE FOUNDATION 171 MOULTRIE STREET CHARLESTON SC 29409 811175847 TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF THE CITADEL. SC 501(C)(3) LINE 12C, III-FI 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 1 1 0 THE CITADEL Q 300000 FMV THE CITADEL D 7031810 FMV THE CITADEL B 19756745 FMV THE CITADEL REAL ESTATE FOUNDATION D 4760232 FMV THE CITADEL REAL ESTATE FOUNDATION D 2000000 FMV THE CITADEL REAL ESTATE FOUNDATION D 582345 FMV THE CITADEL REAL ESTATE FOUNDATION L 185718 FMV THE CITADEL REAL ESTATE FOUNDATION B 7650 FMV