2025-05-05T17:50:20-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2210 EAST ROUTE 66 GLENDORA CA 91740 990 2023-07-01 951664113 RANCHO SANTA ANA BOTANIC GARDEN RANC 9096258767 1500 N COLLEGE AVENUE CLAREMONT CA 91711 KRISTINE CROSBY CHIEF FINANCIAL OFFICER 9096258767 2025-05-03 1 0 DERRICK DEBRUYNE P00591016 6268577300 2025-05-03 2023 2025-03-06 01:10:19Z CALIFORNIA BOTANIC GARDEN LUCINDA A MCDADE 1500 N COLLEGE AVENUE CLAREMONT CA 91711 9383060 0 1 X WWW.RSABG.COM X 1976 CA RSABG IS WORKING TO ADVANCE KNOWLEDGE, CONSERVATION AND APPRECIATION OF CALIFORNIA NATIVE PLANTS. 21 21 115 141 0 0 3831185 3257617 1880095 2840603 782275 370398 12289 60921 6505844 6529539 0 0 0 0 3501544 4325404 0 0 345277 1411241 1667522 4912785 5992926 1593059 536613 28535527 31312658 731275 981421 27804252 30331237 X RANCHO SANTA ANA BOTANIC GARDENS PROMOTES BOTANY, CONSERVATION, AND HORTICULTURE TO INSPIRE, INFORM AND EDUCATE THE PUBLIC AND SCIENTIFIC COMMUNITY ABOUT CALIFORNIA'S NATIVE FLORA. THE GARDEN IS DEVOTED TO THE COLLECTION, CULTIVATION, STUDY, AND DISPLAY OF NATIVE CALIFORNIA PLANTS AND TO GRADUATE TRAINING AND RESEARCH IN PLANT SYSTEMATICS AND EVOLUTION. THROUGH ALL ITS PROGRAMS, THE GARDEN MAKES SIGNIFICANT CONTRIBUTIONS TO THE APPRECIATION, ENJOYMENT, UNDERSTANDING, AND THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. 0 0 1603815 2115423 CONSERVATION - WE ARE WORKING TO CONSERVE CALIFORNIA FLORA THROUGH INVENTORY, MONITORING, RESEARCH, HORTICULTURE, RESTORATION AND SEED BANK PROGRAMS. PLANT CONSERVATION AT RANCHO SANTA ANA BOTANIC GARDEN (RSABG) IS CENTRAL TO OUR MISSION AND IS A NATURAL EXTENSION OF OUR RICH HISTORY IN RESEARCH AND HORTICULTURE. CONSERVING BIODIVERSITY IS CHALLENGING AS WE FACE CATASTROPHIC DROUGHT, WILDFIRES, INVASION OF EXOTIC SPECIES, AND EXPANDING URBANIZATION AND DEVELOPMENT. RSABG HAS BEEN A CORNERSTONE IN THE WORLD OF CALIFORNIA NATIVE PLANT CONSERVATION AND, AS OUR CHALLENGES GROW, RSABG WILL CONTINUE TO WORK AT THE FRONT LINES. RSABG HAS ACTIVE PROGRAMS IN FLORISTIC RESEARCH, RARE PLANT RESEARCH AND MONITORING, POPULATION GENETICS, SEED COLLECTION AND PRESERVATION, PLANT PROPAGATION, RESTORATION, AND INVASIVE SPECIES MANAGEMENT TO ADVANCE CONSERVATION OF CALIFORNIA'S NATIVE PLANTS AND HABITATS. 1062479 0 339622 GRADUATE EDUCATION, COMMUNITY EDUCATION, VISITOR AND NURSERY SERVICES IN PROMOTION OF THE ORGANIZATION'S MISSION. 1006652 329159 RESEARCH, LIBRARY AND HERBARIUM - THE ORGANIZATION MAINTAINS A COMPREHENSIVE LIVING COLLECTION OF CALIFORNIA NATIVE PLANTS, AN EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND A WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY. NO COST HAS BEEN CAPITALIZED FOR THESE COLLECTIONS AS IT IS IMPRACTICAL TO DETERMINE THEIR VALUE DUE TO THE LARGE NUMBER OF ITEMS AND THE LONG SPAN OF YEARS IT HAS TAKEN TO CREATE THE COLLECTIONS. IN ADDITION, CAPITALIZING COLLECTIONS CONTRADICTS STANDARDS OF COLLECTIONS STEWARDSHIP AND IS COUNTER TO THE ETHICAL STANDARDS SET FORTH BY THE MUSEUM FIELD. LIBRARY AND ARCHIVE - THE RESEARCH LIBRARY CONTAINS APPROXIMATELY 48,000 VOLUMES AND 750 CURRENT JOURNALS AND PERIODICALS. ACQUISITIONS INCREASE YEARLY AND INCLUDE BOUND JOURNALS AND PERIODICALS. THE LIBRARY ALSO HOUSES THE ARCHIVES WHICH INCLUDE THE MARCUS JONES ARCHIVES AND COLLECTION, AS WELL AS THE SAMUEL PARISH COLLECTIONS; BOTH MEN WERE LOCAL BOTANISTS IN THE LATE 19TH CENTURY. HERBARIUM - THE COMBINED HERBARIUM OF RANCHO SANTA ANA BOTANIC GARDENS IS ABOUT THE TENTH LARGEST IN THE UNITED STATES AND THE THIRD LARGEST IN THE WESTERN UNITED STATES, WITH CURRENT HOLDINGS TOTALING OVER 1,100,000 SPECIMENS REPRESENTING PLANT DIVERSITY WORLDWIDE AND WITH SUPERLATIVE STRENGTHS IN HOLDING OF PLANTS FROM CALIFORNIA AND OTHER MEDITERRANEAN CLIMATE REGIONS. 559838 11824 HORTICULTURE - LIVING PLANT COLLECTIONS: LIVING COLLECTION - THE LIVING COLLECTION CONTRIBUTES TO THE RESEARCH AND CONSERVATION MISSION OF THE GARDEN. THROUGH PUBLIC HORTICULTURE, THE LIVING COLLECTION ALSO PROMOTES THE THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. THE LIVING COLLECTION COVERS 86 ACRES HOUSING OVER 2,500 ACCESSIONS OF PLANTS NATIVE TO CALIFORNIA AND BAJA. THOSE ACCESSIONS REPRESENT 1,400 TAXA, DIFFERENT KINDS OF PLANTS, INCLUDING 900 SPECIES. SEED CONSERVATION PROGRAM - THE PRIMARY FUNCTION OF RANCHO SANTA ANA BOTANIC GARDEN'S SEED PROGRAM IS THE CURATION AND MANAGEMENT OF THE GARDEN'S EXTENSIVE SEED COLLECTION. THE COLLECTION IS COMPRISED OF OVER 4,000 ACCESSIONS REPRESENTING MORE THAN 1,600 CALIFORNIA NATIVE PLANT SPECIES AND CULTIVARS. 559838 11824 4232784 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 36 0 1 115 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X KRISTINE CROSBY 9096258767 1500 N COLLEGE AVE CLAREMONT CA 91711 PEGGY SEARS PERRY BOARD CHAIR, TRUSTEE 1.00 X X 0 0 0 ANN PLATT WALKER VICE CHAIR, TRUSTEE 1.00 X X 0 0 0 DAVID BECKER SECRETARY, TRUSTEE 1.00 X X 0 0 0 KATHLEEN MULLIGAN TREASURER, TRUSTEE 1.00 X X 0 0 0 JIM MCCLINTOCK TRUSTEE 1.00 X 0 0 0 STEPHEN BRYANT TRUSTEE 1.00 X 0 0 0 JAMES F BURKE TRUSTEE 1.00 X 0 0 0 RICHARD DAVIS TRUSTEE 1.00 X 0 0 0 SEAN GALLAGHER TRUSTEE 1.00 X 0 0 0 LAURENCE GRILL TRUSTEE 1.00 X 0 0 0 MARGARET KELLY TRUSTEE 1.00 X 0 0 0 CINDY WALKENBACH TRUSTEE 1.00 X 0 0 0 RONALD VERA TRUSTEE 1.00 X 0 0 0 FRANCIS SCULLY TRUSTEE 1.00 X 0 0 0 LINDA BATTRAM TRUSTEE 1.00 X 0 0 0 ANN MORGAN TRUSTEE 1.00 X 0 0 0 MARY JANE MOSER TRUSTEE 1.00 X 0 0 0 THOMAS BRAYTON TRUSTEE 1.00 X 0 0 0 HELEN DESMARAIS TRUSTEE 1.00 X 0 0 0 LYNN MILLER TRUSTEE 1.00 X 0 0 0 MARY PERERA TRUSTEE 1.00 X 0 0 0 STEPHEN WELLER TRUSTEE 1.00 X 0 0 0 LUCINDA A MCDADE EXECUTIVE DIRECTOR 40.00 X 150765 0 7677 KRISTINE CROSBY DIRECTOR OF FINANCE 40.00 X 113138 0 0 263903 0 7677 2 0 1 0 OLD MISSION CONSTRUTION 28503 COUNTRY ROSE LANE MENIFEE CA 92584 CONSTRUCTION SERVICES 244042 BRAEGER CONSTRUCTION 1474 W 9TH STREET SUITE A1 UPLAND CA 91786 CONSTRUCTION SERVICES 132441 2 361076 266635 249758 2380148 3257617 CONTRACT INCOME 900099 2449232 2449232 ADMISSION FEES & OTHER 900099 342939 342939 EDUCATION-CLASSES 900099 48432 48432 2840603 646261 646261 143857 6037 137820 137820 137820 2174420 2450283 -275863 -275863 -275863 7500 266635 40376 -32876 -32876 300476 356825 -56349 -56349 OTHER REVENUE 900099 12326 11774 552 12326 6529539 2796028 0 475894 260420 65105 195315 3034747 2565800 304054 164893 771439 686743 73122 11574 258798 207788 38702 12308 160 160 43845 43845 294858 219656 65908 9294 96498 45624 2000 48874 142236 80247 46928 15061 80222 39824 36350 4048 218840 64763 154077 121890 95103 25127 1660 54854 36560 3643 14651 269 269 256512 45476 211036 79253 79253 EQUIP RENTAL & MAINT 212877 71443 120169 21265 MISCELLANEOUS 65208 8652 15067 41489 5992926 4232784 1414865 345277 1360720 1196703 2392922 2186868 100 908383 980226 311806 370028 37854 63047 11242001 7100231 3731390 4141770 19785399 22359753 6953 14263 28535527 31312658 546280 795314 178042 171576 6953 14531 731275 981421 X 18824077 20257415 8980175 10073822 27804252 30331237 28535527 31312658 536613 1990372 0 X X 0 1 X 1 0 X 2252394 3189877 2873734 3831185 3257617 15404807 2252394 3189877 2873734 3831185 3257617 15404807 1014635 14390172 484474 499177 709825 951037 790118 3434631 10251 12326 22577 18862015 10139963 0.76290 0.78240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 10,251. 2023 AMOUNT: $ 12,326. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 7996333 423796 391441 -180578 8630992 6710120 1021839 389200 -124826 7996333 6653086 473034 -409000 -7000 6710120 5901424 23750 738698 10786 6653086 6125839 7450 -96138 135727 5901424 0 0 203628 203628 8981051 5817386 3163665 213701 213701 0 1635725 1069144 566581 207896 207896 4141770 LEASE LIABILITY 14531 14531 X 8950029 1990372 26880 403238 2420490 6529539 0 6529539 6423044 26880 403238 430118 5992926 0 5992926 PART III, LINE 1A: THE ORGANIZATION DOES NOT CAPITALIZE ITS COMPREHENSIVE LIVING COLLECTION OF CALIFORNIA NATIVE PLANTS, EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND THE WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY, OR RECOGNIZE THEM AS REVENUES OR GAINS. DONATIONS NEED NOT BE RECOGNIZED IF THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICES RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED; AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. PART III, LINE 4: THE ORGANIZATION MAINTAINS A COMPREHENSIVE LIVING COLLECTION OF CALIFORNIAN NATIVE PLANTS, AN EXTENSIVE DRIED SPECIMEN COLLECTION IN THE HERBARIUM, AND A WIDE-RANGING COLLECTION OF BOTANY VOLUMES HELD IN ITS LIBRARY. NO COST HAS BEEN CAPITALIZED FOR THESE COLLECTIONS AS IT IS IMPRACTICAL TO DETERMINE THEIR VALUE DUE TO THE LARGE NUMBER OF ITEMS AND THE LONG SPAN OF YEARS IT HAS TAKEN TO CREATE THE COLLECTIONS. IN ADDITION, CAPITALIZING COLLECTIONS CONTRADICTS STANDARDS OF COLLECTIONS STEWARDSHIP AND IS COUNTER TO THE ETHICAL STANDARDS SET FORTH BY THE MUSEUM FIELD. RESEARCH, LIBRARY AND HERBARIUM: LIBRARY AND ARCHIVE - THE RESEARCH LIBRARY CONTAINS APPROXIMATELY 48,000 VOLUMES AND 750 CURRENT JOURNALS AND PERIODICALS. ACQUISITIONS INCREASE YEARLY AND INCLUDE BOUND JOURNALS AND PERIODICALS. THE LIBRARY ALSO HOUSES THE ARCHIVES WHICH INCLUDE THE MARCUS JONES ARCHIVES AND COLLECTION, AS WELL AS THE SAMUEL PARISH COLLECTIONS; BOTH MEN WERE LOCAL BOTANISTS IN THE LATE 19H CENTURY. HERBARIUM - THE COMBINED HERBARIUM OF RANCHO SANTA ANA BOTANIC GARDEN IS ABOUT THE TENTH LARGEST IN THE UNITED STATES AND THE THIRD LARGEST IN THE WESTERN UNITED STATES, WITH CURRENT HOLDINGS TOTALING OVER 1,100,000 SPECIMENS REPRESENTING PLANT DIVERSITY WORLDWIDE AND WITH SUPERLATIVE STRENGTHS IN HOLDING OF PLANTS FROM CALIFORNIA AND OTHER MEDITERRANEAN CLIMATE REGIONS. HORTICULTURE - LIVING PLANT COLLECTIONS: LIVING COLLECTION - THE LIVING COLLECTION CONTRIBUTES TO THE RESEARCH AND CONSERVATION MISSION OF THE GARDEN. THROUGH PUBLIC HORTICULTURE, THE LIVING COLLECTION ALSO PROMOTES THE THOUGHTFUL UTILIZATION OF OUR NATURAL HERITAGE. THE LIVING COLLECTION COVERS 86 ACRES HOUSING OVER 2,500 ACCESSIONS OF PLANTS NATIVE TO CALIFORNIA AND BAJA. THOSE ACCESSIONS REPRESENT 1,400 TAXA, DIFFERENT KINDS OF PLANTS, INCLUDING 900 SPECIES. SEED CONSERVATION PROGRAM - THE PRIMARY FUNCTION OF RANCHO SANTA ANA BOTANIC GARDEN'S SEED PROGRAM IS THE CURATION AND MANAGEMENT OF THE GARDEN'S EXTENSIVE SEED COLLECTION. THE COLLECTION IS COMPRISED OF OVER 4,000 ACCESSIONS REPRESENTING MORE THAN 1,600 CALIFORNIA NATIVE PLANT SPECIES AND CULTIVARS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSISTED OF THE INITIAL ENDOWMENT RECEIVED IN 1934, WHICH PROVIDES ONGOING SUPPORT FOR THE ORGANIZATION, AND ENDOWMENT FUNDS RECEIVED IN SUBSEQUENT YEARS. THE NET ASSETS ASSOCIATED WITH THE ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES OF THE ORGANIZATION HAS INTERPRETED THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE ORGANIZATION CLASSIFIES AS NET ASSETS TO BE HELD IN PERPETUITY (A) THE ORIGINAL VALUE OF THE GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF THE SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN NET ASSETS TO BE HELD IN PERPETUITY IS CLASSIFIED AS NET ASSETS SUBJECT TO ENDOWMENT SPENDING POLICY AND APPROPRIATION, UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE ORGANIZATION IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. IN ACCORDANCE WITH UPMIFA, THE FOLLOWING FACTORS ARE TO BE CONSIDERED IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE ENDOWMENT FUNDS: - THE DURATION AND PRESERVATION OF THE FUND - THE PURPOSE OF THE ORGANIZATION AND THE DONOR-RESTRICTED ENDOWMENT FUND - GENERAL ECONOMIC CONDITIONS - THE POSSIBLE EFFECT OF INFLATION AND DEFLATION - THE EXPECTED TOTAL RETURN FROM INCOME AND APPRECIATION OF INVESTMENTS - OTHER RESOURCES OF THE ORGANIZATION - THE INVESTMENT POLICIES OF THE ORGANIZATION PART X, LINE 2: THE ORGANIZATION OPERATES AS A NONPROFIT ORGANIZATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS AN ORGANIZATION EXEMPT FROM INCOME TAX PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) ON ITS INCOME OTHER THAN UNRELATED BUSINESS INCOME AND HAS ALSO BEEN RECOGNIZED BY THE FRANCHISE TAX BOARD AS EXEMPT FROM STATE FRANCHISE OR INCOME TAX PURSUANT TO CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D) ON ITS INCOME OTHER THAN UNRELATED BUSINESS INCOME. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSES. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 356,825. FUNDRAISING EVENT EXPENSE 40,376. RENT INCOME EXPENSE 6,037. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 356,825. FUNDRAISING EVENT EXPENSE 40,376. RENT INCOME EXPENSE 6,037. FOREVER CA GALA 274135 266635 7500 3268 28155 4700 4253 274135 266635 7500 3268 28155 4700 4253 40376 -32876 X X X 0 0 0 0 0 0 0 0 0 LUCINDA A MCDADE EXECUTIVE DIRECTOR 150765 0 0 0 0 0 0 0 7677 0 158442 0 0 0 X 10 7125 ARTIST/ONLINE SEARCH X 805 ONLINE SEARCH X 1671 VARIOUS X 20 8860 VARIOUS OUTLETS X TOURS 5 6920 VALUE OF SERVICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT OF THE RETURN IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT WITH ANY CHANGES OR REVISIONS INCORPORATED INTO THE FILING. THE REVISED RETURNED IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ANNUALLY REVIEWED AND RATIFIED BY THE ENTIRE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR BOTH THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE WAS DETERMINED AND APPROVED BY MAJORITY VOTE BY THE BOARD OF TRUSTEES FROM INFORMATION RECEIVED VIA REVIEWING OTHER COMPARABLE ORGANIZATIONS' SALARY PER FORM 990, AND VIA PUBLISHED COMPENSATION STUDIES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.