2025-07-01T09:59:21-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-09-01 222488495 MAKE-A-WISH FOUNDATION OF NEW JERSEY INC MAKE 6093719474 1384 PERRINEVILLE ROAD MONROE TOWNSHIP NJ 088319006 THOMAS P WEATHERALL PRESIDENT & CEO 6093719474 2025-06-25 1 1 MALLORY GOOD P01704765 2156433900 2025-06-25 2023 2025-03-06 01:10:19Z THOMAS P WEATHERALL 1384 PERRINEVILLE ROAD MONROE TOWNSHIP NJ 088319006 11026746 0 X HTTPS://WISH.ORG/NJ X 1983 NJ CREATES LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESS. 12 12 33 50 0 0 8054750 8427834 4700 8950 403396 672771 20593 -56926 8483439 9052629 4754889 5166795 0 0 2914573 3183404 0 0 1386189 2100638 1795663 9770100 10145862 -1286661 -1093233 20892194 20953891 1079891 1258383 19812303 19695508 X TOGETHER, WE CREATE LIFE-CHANGING WISHES FOR CHILDREN WITH CRITICAL ILLNESSES. 0 0 7657837 5166795 9704 SEE SCHEDULE O. 7657837 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 33 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NJ X X THOMAS P WEATHERALL 6093719474 1384 PERRINEVILLE ROAD MONROE TOWNSHIP NJ 088319006 DAVID INDURSKY BOARD CHAIR 1.00 X X 0 0 0 CHRISTOPHER AVALLONE TREASURER 1.00 X X 0 0 0 CHRISTOPHER J PERRY SECRETARY 1.00 X X 0 0 0 FRANCIS X BOLTE DIRECTOR 1.00 X 0 0 0 DON DEGOYLER DIRECTOR 1.00 X 0 0 0 PATRICK DUNNE DIRECTOR 1.00 X 0 0 0 STACEY-ANN EASY DIRECTOR 1.00 X 0 0 0 ERNEST FEIST DIRECTOR 1.00 X 0 0 0 MAX LEVENTHAL DIRECTOR 1.00 X 0 0 0 BRIAN MULVANEY DIRECTOR 1.00 X 0 0 0 MICHAEL OAKES DIRECTOR 1.00 X 0 0 0 ALLISON STANGEBY DIRECTOR 1.00 X 0 0 0 MARIA INCIARDI CHIEF FINANCIAL OFFICER 40.00 X 92240 0 16661 THOMAS P WEATHERALL PRESIDENT & CEO 40.00 X 284770 0 12785 CHRISTOPHER BOGUSZ CHIEF OF STAFF & CHIEF OPERATING OFFICER 40.00 X 151231 0 19428 ROSEMARIE FARR VP OF DEVELOPMENT 40.00 X 146269 0 15608 NICOLE RIVERA VP OF MISSION DELIVERY 40.00 X 103813 0 11476 GERALD MURPHY VP OF DEV. - THRU 7/2023 40.00 X 150156 0 327 MICHAEL DOMINICK AVP OF MRKT & CORP ALL - THRU 5/2024 40.00 X 103943 0 4320 MATTHEW MCGOVERN DIRECTOR OF PLANNED GIVING 40.00 X 110929 0 14895 1143351 0 95500 8 0 1 0 0 608486 7819348 1499248 8427834 WISH ASSIST FEES 900099 8950 8950 8950 357068 357068 1914305 1598602 315703 315703 315703 317835 608486 375515 -57680 -57680 OTHER REVENUE 900099 754 754 754 9052629 9704 0 615091 5166795 5166795 719536 354933 184719 179884 1920191 961286 475617 483288 47229 20781 11807 14641 219909 96760 50143 73006 276539 138269 69135 69135 5418 5418 101817 101817 275 160 115 48206 48206 268976 95926 31934 141116 42649 7118 30168 5363 174240 118860 13453 41927 32890 9447 2843 20600 138101 4168 133933 392004 283649 32089 76266 5602 3926 588 1088 NATIONAL DUES 512498 368998 76875 66625 MISCELLANEOUS EXPENSES 65948 23435 13451 29062 REPAIRS AND MAINTENANCE 6919 3486 1619 1814 MEMBERSHIP DUES 120 120 10145862 7657837 1101836 1386189 1332731 123775 420143 408745 1356559 1628053 13532 72048 66755 54115 10215614 3617234 6759540 6598380 9875681 11048911 1067253 1019864 20892194 20953891 811054 1001572 268837 256811 1079891 1258383 X 15713910 15387645 4098393 4307863 19812303 19695508 20892194 20953891 X -1093233 757170 117251 102017 X 0 1 X 1 0 X 5553138 6888118 8446155 8054750 8427834 37369995 5553138 6888118 8446155 8054750 8427834 37369995 287137 37082858 212209 216895 290245 336934 357068 1413351 34910 1168 7857 88188 318589 450712 39234058 19263 0.94520 0.93440 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2019 AMOUNT: $ 23,894. 2022 AMOUNT: $ 43,125. 2023 AMOUNT: $ 317,835. OTHER REVENUE - 2019 AMOUNT: $ 11,016. 2020 AMOUNT: $ 1,168. 2021 AMOUNT: $ 7,857. 2022 AMOUNT: $ 45,063. 2023 AMOUNT: $ 754. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0 4519476 147279 432970 204695 4895030 4209934 50000 330416 70874 4519476 4979347 50000 -623436 195977 4209934 4248258 540065 791186 600162 4979347 3853918 443380 396188 445228 4248258 0.43185 0.47299 0.09516 0 0 966961 966961 8379389 3090013 5289376 668978 364536 304442 200286 162685 37601 6598380 DUE FROM NATIONAL 199738 DUE FROM OTHER CHAPTERS 35541 RIGHT-OF-USE ASSETS - OPERATING 14126 SPLIT INTEREST AGREEMENTS 770459 1019864 DUE TO NATIONAL 39997 DUE TO OTHER CHAPTERS 202688 LEASE LIABILITY - OPERATING 14126 256811 X 10844986 757170 936363 102017 1795550 9049436 101817 -98624 3193 9052629 10961781 819112 98624 917736 10044045 101817 101817 10145862 PART II, LINE 9: A CONSERVATION EASEMENT EXISTS WITH THE STATE OF NEW JERSEY TO PRESERVE WETLANDS ON A PORTION OF THE LAND AT THE MAKE-A-WISH NEW JERSEY FACILITY IN MONROE TOWNSHIP, NJ. THIS CONSERVATION EASEMENT HAS EXISTED SINCE THE LAND WAS DONATED IN 2010. THE LAND VALUATION IS INCLUDED IN PROPERTY AND EQUIPMENT IN THE STATEMENT OF FINANCIAL POSITION. PART V, LINE 4: THE UNRESTRICTED BOARD-DESIGNATED ENDOWMENT IS AVAILABLE FOR FACILITY OPERATIONS. NET ASSETS WITH DONOR RESTRICTIONS ARE AVAILABLE FOR THE FOLLOWING PURPOSES: TIME RESTRICTIONS, APPRECIATION ON ENDOWMENTS NOT YET APPROPRIATED AND INVESTMENTS HELD IN PERPETUITY WHEREBY THE INCOME IS EXPENDABLE TO SUPPORT PROGRAM ACTIVITIES AND FACILITY OPERATIONS OF THE FOUNDATION, AS SPECIFIED BY THE DONORS. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND NEW JERSEY TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR THE FOUNDATION AT AUGUST 31, 2024 AND 2023. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION, AND APPLICABLE STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT-INTEREST AGREEMENTS 102,017. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE -98,624. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES MOVED FROM THE FUNCTIONAL EXPENSE STATEMENT TO THE STATEMENT OF REVENUE 98,624. WALK AND ROLL FOR WISHES 183344 116044 67300 49425 5478 3571 39565 CHARITY GOLF OUTING 742977 492442 250535 16702 86072 64408 110294 926321 608486 317835 66127 91550 67979 149859 375515 -57680 1 WISHES GRANTED 479 689338 4477457 FMV SHOPPING SPREES, SPORTS/CAMPING EQUIPMENT, POOL/SPA/HOT TUB, ROOM MAKEOVER, PETS, PLAYHOUSES, COMPUTERS, ELECTRONICS, ENHANCEMENT GIFTS, MUSICAL EQUIPMENT, PARTIES, MEALS/GIFTS/ENTERTAINMENT /LODGING/PARK PASSES, TRANSPORTATION, AND LODGING. PART I, LINE 2: FILE IS ESTABLISHED IN ACCORDANCE WITH MAKE-A-WISH FOUNDATION OF NEW JERSEY'S (THE ORGANIZATION'S) PROCEDURES FOR EACH CHILD WHO HAS BEEN REFERRED FOR A WISH AND WHO MEETS THE ELIGIBILITY CRITERIA. INCLUDED IN THAT FILE IS AN INFORMATION PACKET THAT DOCUMENTS THE CHILD'S WISH CHOICE. A BUDGET FOR THE CHOSEN WISH IS CREATED BASED ON QUOTES FROM THE VARIOUS VENDORS THAT PROVIDE GOODS OR SERVICES AS PART OF THE WISH. PAYMENTS ARE MADE BY THE ORGANIZATION TO THESE VENDORS IN ACCORDANCE WITH THE BUDGET AND THEN THE WISH IS COMPLETED. THE ORGANIZATION WILL BE NOTIFIED BY VENDORS IF THE WISH DID NOT OCCUR. A QUESTIONNAIRE IS SENT TO EACH FAMILY TO EVALUATE THE WISH EXPERIENCE AND ENSURE THAT THE WISH WAS COMPLETED. IN ADDITION, A FOLLOW-UP PHONE CALL IS MADE TO ANY FAMILY THAT DOES NOT RETURN THEIR POST-WISH QUESTIONNAIRE. THE MAKE-A-WISH FOUNDATION OF AMERICA SENDS ITS COMPLIANCE TEAM TO ALL CHAPTERS (INCLUDING THE ORGANIZATION) ON A ROTATING BASIS TO ENSURE COMPLIANCE WITH THESE PROCEDURES. X X X 0 0 0 0 0 0 0 1 0 THOMAS P WEATHERALL PRESIDENT & CEO 278770 0 6000 0 0 0 0 0 12785 0 297555 0 0 0 CHRISTOPHER BOGUSZ CHIEF OF STAFF & CHIEF OPERATING OFF 150731 0 500 0 0 0 6734 0 12694 0 170659 0 0 0 ROSEMARIE FARR VP OF DEVELOPMENT 123995 0 22274 0 0 0 5747 0 9861 0 161877 0 0 0 GERALD MURPHY VP OF DEV. - THRU 7/2023 110812 0 39344 0 0 0 0 0 327 0 150483 0 0 0 PART I, LINE 7 BONUSES ARE MADE AT THE DISCRETION OF THE PRESIDENT/CEO AND BOARD OF DIRECTORS. X WISH RELATED 1759 1436855 FAIR MARKET VALUE X INVENTORY 27 45078 FAIR MARKET VALUE X MISC/OTHER 82 17315 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 4A THROUGH THE INCREDIBLE GENEROSITY OF OUR DONORS, THE DEDICATION OF OUR VOLUNTEERS, THE COMMUNITY, AND THE TIRELESS SUPPORT OF OUR STAFF ENSURING WISHES BECOME REALITY, MAKE-A-WISH FOUNDATION OF NEW JERSEY, INC. GRANTED 479 WISHES FOR THE YEAR ENDED AUGUST 31, 2024. AS OF AUGUST 31, 2024, THERE WERE 701 CHILDREN IN OUR PIPELINE ELIGIBLE FOR A WISH. IN ADDITION, THE PROGRAM EXPENSE RATIO WAS 74% IN THE PRIOR YEAR AND 76% THIS FISCAL YEAR. THE TOTAL COST OF THE WISHES GRANTED FOR THE FISCAL YEAR WAS $5,790,000. OF THIS AMOUNT, APPROXIMATELY $1,376,000 WAS CONTRIBUTED BY VARIOUS VENDORS WHO PROVIDED IN-KIND CONTRIBUTIONS SUCH AS TRAVEL AND TRAVEL SERVICES, TRANSPORTATION, LODGING, OTHER SERVICES, AND USE OF FACILITIES TO COMPLETE A CHILD'S WISH. FOR FINANCIAL STATEMENT PURPOSES, AN ADDITIONAL $623,000 OF CONTRIBUTED SERVICES ARE INCLUDED AS CONTRIBUTION REVENUE AND GRANTED WISH EXPENSE. FOR FORM 990, HOWEVER, THE IRS REQUIRES THAT CONTRIBUTED SERVICES AND USE OF FACILITIES BE EXCLUDED FROM BOTH REVENUE AND EXPENSES.AS OF AUGUST 31, 2024, OUR ACTIVE VOLUNTEER BASE CONSISTED OF APPROXIMATELY 50 INDIVIDUALS. THIS TEMPORARY DECREASED RESULTED FROM VOLUNTEERS REACHING THEIR THREE-YEAR RENEWAL PERIOD FOR COMPLIANCE STANDARDS SET FORTH BY OUR ORGANIZATION. VOLUNTEER ENGAGEMENT REMAINS A TOP PRIORITY, WITH OUR FOCUS NOW DIRECTED TOWARDS RECRUITING AND ONBOARDING NEW VOLUNTEERS TO FURTHER OUR MISSION. MAKE-A-WISH FOUNDATION OF NEW JERSEY, INC HAS GRANTED OVER 12,600 WISHES SINCE INCEPTION. NATIONALLY, MAKE-A-WISH AMERICA HAS GRANTED MORE THAN 615,000 WISHES WORLDWIDE SINCE 1980. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF NOT LESS THAN FIVE PEOPLE, THE PRESIDENT WHO SHALL BE ITS CHAIRPERSON, THE VICE PRESIDENT, THE TREASURER, AND THE SECRETARY WHO SHALL ALL BE ELECTED BY THE BOARD OF DIRECTORS AT ITS ANNUAL MEETING, AND THEY SHALL HOLD OFFICE FOR ONE YEAR AND UNTIL THEIR SUCCESSORS ARE ELECTED. THE EXECUTIVE COMMITTEE SHALL ALSO CONTAIN THE IMMEDIATE PAST PRESIDENT. IN THE ABSENCE OR INABILITY TO ACT BY ANY PERSON ON THE EXECUTIVE COMMITTEE, THE PRESIDENT MAY DESIGNATE A SUBSTITUTE INDIVIDUAL FROM THE BOARD OF DIRECTORS TO ACT FOR THE TIME BEING IN PLACE OF THE ABSENT PERSON. THE EXECUTIVE COMMITTEE MAY ACT BY RESOLUTION ON BEHALF OF THE CORPORATION FOR ITS DAY TO DAY OPERATIONS REPORTING THEIR ACTIONS TO THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE CHARGED WITH SUBMITTING TO THE BOARD FOR ITS CONSIDERATION ONLY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATIONS OF THE CORPORATION. IF FOR ANY REASON ANY OF THESE POSITIONS ARE UNFILLED, THEY SHALL BE SUBSTITUTED WITH ONE ADDITIONAL PERSON APPOINTED BY THE PRESIDENT. INDIVIDUALS ON THE EXECUTIVE COMMITTEE MUST HAVE SERVED AT LEAST ONE YEAR AS A DIRECTOR IN ORDER TO QUALIFY FOR THE EXECUTIVE COMMITTEE. THIS REQUIREMENT MAY BE WAIVED BY THE MAJORITY VOTE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, ALL THE DELEGABLE POWERS OF THE BOARD OF DIRECTORS TO THE EXTENT NOT EXPRESSLY PROHIBITED BY THE NEW JERSEY REVISED STATUTES OR BY RESOLUTION OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL BE IN CHARGE OF ALL REAL ESTATE OWNED OR LEASED BY THE CORPORATION AND SHALL HAVE POWER TO MAKE ALL REPAIRS AND ALTERATIONS NECESSARY FOR THE SAFETY AND CONVENIENCE OF THE PROPERTY, PROVIDED THAT NO STRUCTURAL ALTERATION BE MADE, WITHOUT THE PREVIOUS APPROVAL OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL BE REQUIRED TO SUBMIT TO THE BOARD OF DIRECTORS FOR ITS CONSIDERATION ANY UNUSUAL OR EXTRAORDINARY MATTERS AFFECTING THE OPERATION OF THE MAKE-A-WISH FOUNDATION OF NEW JERSEY, INC., IN A TIMELY MANNER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. DRAFTS OF THE FORM 990 ARE REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER ("CFO"). THE FINAL DRAFT IS REVIEWED BY THE ORGANIZATION'S TREASURER, BOARD CHAIRMAN, AND PRESIDENT/CEO AND IS DISTRIBUTED TO THE BOARD OF DIRECTORS ("THE BOARD"). A MEETING OF THE BOARD IS SCHEDULED PRIOR TO THE FILING OF THE DOCUMENT WITH THE IRS. THE CFO AND TREASURER PRESENT THE FORM 990 AT THIS MEETING AND ADDRESS ANY OPEN QUESTIONS/ISSUES RAISED BY THE BOARD. AT THE END OF THIS MEETING A MOTION TO APPROVE THE FORM 990 IS MADE AND VOTED ON BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND EMPLOYEE OF MAKE-A-WISH FOUNDATION OF NEW JERSEY (ORGANIZATION") IS RESPONSIBLE FOR SIGNING A CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT ANNUALLY. THE STATEMENT IS ACCOMPANIED BY THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. BY SIGNING THE DOCUMENT, THE BOARD MEMBER OR EMPLOYEE ATTESTS THAT THEY HAVE REVIEWED THE POLICY, UNDERSTAND IT AND AGREES TO BE BOUND BY IT. ALL ORGANIZATION REPRESENTATIVES ARE REQUIRED TO DISCLOSE PROMPTLY AND FULLY, ANY CONFLICT-OF-INTEREST SITUATIONS IN WHICH THEY ARE INVOLVED. IF A CONFLICT IS FOUND, THAT INDIVIDUAL MAY NOT ATTEMPT TO INFLUENCE THE ORGANIZATION'S DECISIONS AND BOARD MEMBERS MAY NOT VOTE ON WHETHER TO APPROVE OR DISAPPROVE A PARTICULAR TRANSACTION. THE BOARD MEMBER'S DISCLOSURE AND ABSTENTION FROM VOTING SHALL BE REFLECTED IN THE MINUTES OF THE MEETING AT WHICH THE DECISION IS MADE. MAKE-A-WISH FOUNDATION OF AMERICA SENDS ITS COMPLIANCE TEAM TO ALL CHAPTERS (INCLUDING THE ORGANIZATION) ON A ROTATING BASIS TO ENSURE COMPLIANCE WITH THESE PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD ("THE COMMITTEE"), WHO ARE INDEPENDENT AND FREE OF ANY CONFLICT OF INTEREST, DETERMINE THE COMPENSATION OF MAKE-A-WISH FOUNDATION OF NEW JERSEY'S ("THE ORGANIZATION") PRESIDENT/CEO BY EVALUATING THE PRESIDENT/CEO'S PERFORMANCE AGAINST THE GOALS ESTABLISHED AT THE START OF EACH YEAR AND BY REVIEWING SALARY SURVEYS FROM NATIONAL NONPROFIT ORGANIZATIONS TO DETERMINE COMPARABLES FOR OTHER ORGANIZATIONS OF SIMILAR SIZE AND GEOGRAPHIC LOCATION. DECISIONS BY THE BOARD REGARDING THE CEO'S COMPENSATION ARE DOCUMENTED IN A NOTE SIGNED BY THE BOARD CHAIR AND SENT TO THE CFO. THIS PROCESS DESCRIBED ABOVE WAS LAST COMPLETED IN FY 2019. THE PROCESS FOR DETERMINING COMPENSATION FOR THE OTHER OFFICERS AND KEY EMPLOYEES IS COORDINATED BY THE CEO. PERFORMANCE AGAINST THE GOALS ESTABLISHED FOR EACH EMPLOYEE ARE A KEY FACTOR IN DETERMINING COMPENSATION LEVELS. IN ADDITION, THE REVIEW OF SALARY SURVEYS FROM NATIONAL NONPROFIT ORGANIZATIONS OF SIMILAR SIZE AND GEOGRAPHIC LOCATION ARE USED TO DETERMINE COMPENSATION LEVELS. ALL COMPENSATION ADJUSTMENTS FOR OFFICERS AND EMPLOYEES ARE REVIEWED AND APPROVED BY CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION ALSO MAKES ITS FINANCIAL STATEMENTS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT-INTEREST AGREEMENTS 102,017.