2026-04-10T16:04:02-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 901 VIA PIEMONTE SUITE 300 ONTARIO CA 91764 990 2024-07-01 951664113 RANCHO SANTA ANA BOTANIC GARDEN RANC 9096258767 1500 N COLLEGE AVENUE CLAREMONT CA 91711 KRISTINE CROSBY CHIEF FINANCIAL OFFICER 9096258767 2026-04-10 1 1 DERRICK DEBRUYNE P00591016 9099857286 2026-03-23 2024 2025-03-06 01:10:19Z CALIFORNIA BOTANIC GARDEN LUCINDA A MCDADE 1500 N COLLEGE AVENUE CLAREMONT CA 91711 9993794 0 X WWW.RSABG.COM X 1976 CA TO INSPIRE, INFORM AND EDUCATE THE PUBLIC AND SCIENTIFIC COMMUNITY ABOUT CALIFORNIA'S NATIVE FLORA. 20 20 113 170 0 0 3257617 2360585 2840603 3089188 370398 800657 60921 -234421 6529539 6016009 0 0 0 0 4325404 4656893 0 0 407542 1667522 1800974 5992926 6457867 536613 -441858 31312658 32989621 981421 1012097 30331237 31977524 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 1428558 0 1715929 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. 1114731 0 665651 GRADUATE EDUCATION, COMMUNITY EDUCATION, VISITOR AND NURSERY SERVICES IN PROMOTION OF THE ORGANIZATION'S MISSION. 1138528 0 425669 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. 1150447 0 0 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. 1150447 0 0 4832264 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 32 0 1 113 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X X KRISTINE CROSBY 9096258767 1500 N COLLEGE AVE CLAREMONT CA 917113157 LUCINDA A MCDADE EXECUTIVE DIRECTOR 40.00 X 154185 0 26749 KRISTINE CROSBY CHIEF FINANCIAL OFFICER 40.00 X 99575 0 1000 CINDY WALKENBACH CHAIR, TRUSTEE 1.00 X X 0 0 0 ANN PLATT WALKER VICE CHAIR, TRUSTEE 1.00 X X 0 0 0 KATHLEEN MULLIGAN TREASURER, TRUSTEE 1.00 X X 0 0 0 DAVID BECKER SECRETARY, TRUSTEE 1.00 X X 0 0 0 LINDA BATTRAM TRUSTEE 1.00 X 0 0 0 THOMAS BRAYTON 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 HELEN DESMARAIS 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 (THROUGH JANUARY 31, 2025) 1.00 X 0 0 0 JIM MCCLINTOCK TRUSTEE 1.00 X 0 0 0 LYNN MILLER 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 MARY PERERA TRUSTEE 1.00 X 0 0 0 FRANCIS SCULLY TRUSTEE 1.00 X 0 0 0 RONALD VERA TRUSTEE 1.00 X 0 0 0 STEPHEN WELLER TRUSTEE 1.00 X 0 0 0 253760 0 27749 1 0 1 0 OASIS DESIGN & CONSTRUCTION 401 E COLUMBIA AVE POMONA CA 91767 CONSTRUCTION BLDG/IMPROVEMENTS 272656 MOJAVE DESERT LAND TRUST 60124 29 PALMS HWY JOSHUA TREE CA 92252 PLANT PROPAGATION 229540 BRAEGER CONSTRUCTION INC 1474 W 9TH ST STE A1 UPLAND CA 91786 CONSTRUCTION BLDG/LAND IMPROVEMENTS 154712 OLD MISSION CONSTRUCTION CO 28503 COUNTRY ROSE LN MENIFEE CA 92584 CONSTRUCTION BLDG/LAND IMPROVEMENTS 147028 4 360526 304217 233129 1462713 11250 2360585 CONTRACT INCOME 611110 2599607 2581607 18000 ADMISSION FEES & OTHER 611110 433429 415929 17500 EDUCATION-CLASSES 611110 56152 56152 3089188 727067 727067 94422 37866 56556 56556 56556 3379351 3305761 73590 73590 73590 26614 304217 72322 -45708 -45708 307759 561836 -254077 -254077 OTHER REVENUE 900099 8808 7638 1170 8808 6016009 2807249 0 848175 X 292920 73230 219690 3410713 2966995 203007 240711 66150 66150 583840 471750 92696 19394 303270 233739 52768 16763 56163 56163 837298 694320 102139 40839 4811 4524 287 44183 13423 1382 29378 83376 43178 24265 15933 280868 248488 29451 2929 135920 111952 23199 769 309767 34932 274835 139166 107423 23803 7940 MISCELLANEOUS 553814 549732 0 4082 DUES, MEMBERSHIPS, SUBS 94496 49258 16721 28517 EQUIP RENTAL AND MAINTE 61901 30109 31792 INVENTORY TRANSFER -800789 -800789 6457867 4832264 1218061 407542 1196703 388554 2186868 2480740 980226 1101395 370028 496549 63047 59096 12051962 7408784 4141770 4643178 22359753 23556514 14263 263595 31312658 32989621 795314 802596 171576 197668 14531 11833 981421 1012097 X 20257415 22016291 10073822 9961233 30331237 31977524 31312658 32989621 -441858 2088145 0 X X 0 1 X 1 0 X 3189877 2873734 3831185 3257617 2360585 15512998 3189877 2873734 3831185 3257617 2360585 15512998 740296 14772702 499177 709825 951037 790118 821489 3771646 10251 12326 8808 31385 19316029 12170076 0.76480 0.76290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 10,251. 2023 AMOUNT: $ 12,326. 2024 AMOUNT: $ 8,808. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 8630992 163030 376234 -495059 8675197 7996333 423796 391441 -180578 8630992 6710120 1021839 389200 -124826 7996333 6653086 473034 -409000 -7000 6710120 5901424 23750 738698 10786 6653086 0.00000 0.85000 0.15000 0 0 203628 203628 9135763 5934007 3201756 213701 213701 0 1808157 1261076 547081 690713 690713 4643178 LEASE LIABILITY 11833 11833 X 8800822 2088145 24644 672024 2784813 6016009 0 6016009 7154535 24644 672024 696668 6457867 0 6457867 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 19TH 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 ABSENSE 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 PERMANENTLY RESTRICTED NET ASSETS (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 PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS 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 561,836. FUNDRAISING EVENT EXPENSE 72,322. RENT INCOME EXPENSE 37,866. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 561,836. FUNDRAISING EVENT EXPENSE 72,322. RENT INCOME EXPENSE 37,866. FOREVER CA GALA 330831 304217 26614 17864 8054 29803 4350 12251 330831 304217 26614 17864 8054 29803 4350 12251 72322 -45708 X X X 0 0 0 0 0 0 0 0 0 LUCINDA A MCDADE EXECUTIVE DIRECTOR 154185 0 0 0 0 0 0 0 26749 0 180934 0 0 0 X 3 10400 FMV X DRINKS 2 650 FMV X GIFT BASKET 1 100 FMV X SIGNED BOOK 1 100 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED AUTHORITY TO ACT ON BEHALF OF THE BOARD. 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 RETURN 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. THE CONFLICT OF INTEREST POLICY COVERS SENIOR STAFF, BOARD MEMBERS, AND COMMITTEE MEMBERS. 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 IX, LINE 11G STIPENDS: PROGRAM SERVICE EXPENSES 239,052. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 239,052. CONSULTING: PROGRAM SERVICE EXPENSES 390,286. MANAGEMENT AND GENERAL EXPENSES 54,645. FUNDRAISING EXPENSES 12,085. TOTAL EXPENSES 457,016. CONTRACTORS: PROGRAM SERVICE EXPENSES 56,220. MANAGEMENT AND GENERAL EXPENSES 9,683. FUNDRAISING EXPENSES 28,287. TOTAL EXPENSES 94,190. R&M LABOR: PROGRAM SERVICE EXPENSES 8,762. MANAGEMENT AND GENERAL EXPENSES 37,811. FUNDRAISING EXPENSES 467. TOTAL EXPENSES 47,040. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.