2020-05-05T16:38:16-05:00 2019-06-30 BKD LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2018-07-01 480547702 FRIENDS UNIVERSITY % VERNON DOLEZAL FRIE 3162955000 2100 W UNIVERSITY AVENUE WICHITA KS 672133379 VERNON DOLEZAL VP OF FINANCE 3162955000 2020-05-15 true SHAWNELL LINOT P01663908 3162652811 167.68.126.162 48010220201265000008 2020-05-05 P C22C395C279ECB7F6F087623B8437DA2AC809614 BA21A7A7DF03597CAA95FF5B57CCAA395E7C7A92 2018 2020-11-06 18:47:13Z DR AMY BRAGG CAREY 2100 W UNIVERSITY AVENUE WICHITA KS 672133379 50060350 false X WWW.FRIENDS.EDU X 1898 KS FRIENDS UNIVERSITY, A CHRISTIAN UNIVERSITY OF QUAKER HERITAGE, EQUIPS STUDENTS TO HONOR GOD AND SERVE OTHERS. 21 20 994 50 0 0 4225848 4519484 32239490 32618846 2016339 2484079 407599 1246220 38889276 40868629 10785331 11043566 0 0 16860491 16058937 0 0 463794 11679037 12819840 39324859 39922343 -435583 946286 112606030 113559056 12810144 11791043 99795886 101768013 X FRIENDS UNIVERSITY, A CHRISTIAN UNIVERSITY OF QUAKER HERITAGE, EQUIPS STUDENTS TO HONOR GOD AND SERVE OTHERS BY INTEGRATING THEIR INTELLECTUAL, SPIRITUAL, AND PROFESSIONAL LIVES. false false 3498103 46798 2430216 THE COLLEGE OF ADULT AND PROFESSIONAL STUDIES PROVIDES UNDERGRADUATE PROGRAMS DESIGNED FOR BUSY ADULTS. THE COLLEGE IS COMMITTED TO PROVIDING ACADEMIC EXCELLENCE FOR A DIVERSE COMMUNITY OF LIFELONG LEARNERS. UNDERGRADUATE STUDENTS ARE ADMITTED BASED ON THEIR POTENTIAL FOR ACHIEVING ACADEMIC SUCCESS. 6201382 44866 6086295 THE MISSION OF THE GRADUATE COLLEGE IS TO PROVIDE A HIGH-QUALITY LEARNING ENVIRONMENT FOR STUDENTS SEEKING PROFESSIONAL GRADUATE EDUCATION. 26473179 10951902 23748359 THE COLLEGE OF BUSINESS, ARTS, SCIENCES, AND EDUCATION IS THE TRADITIONAL UNDERGRADUATE LIBERAL ARTS COLLEGE. STUDENTS RECEIVE A BROAD-BASED EDUCATION AND ARE GIVEN OPPORTUNITIES TO APPLY THEIR EDUCATION AND INTEGRATE THAT EDUCATION BEYOND THE CLASSROOM THROUGH INTERNSHIPS, RESEARCH PROJECTS, STUDY ABROAD, PARTICIPATION IN ATHLETICS, OR PERFORMING ARTS AND IN STUDENT ORGANIZATIONS. 542113 0 377078 MISCELLANEOUS 542113 0 377078 36714777 true true false false false false false true false true true false false true true false true false true false true false false false true false false false true true true false false false false false false true false false false false false false false false true false false false true 95 0 true 994 true false false false false false false false false false false false false X 21 20 false false false false false false false true true false true true false true true true true true true false false X VERNON DOLEZAL 3162955679 2100 W UNIVERSITY AVENUE WICHITA KS 67213 X DR AMY CAREY PRESIDENT 50.0 1.0 X X 249871 0 55813 DR JOHN LEWIS CHAIR 10.0 0.0 X X 0 0 0 PAUL MOORE VICE CHAIR 5.0 0.0 X X 0 0 0 CRAIG BAY TREASURER 5.0 0.0 X X 0 0 0 LYNN GHORMLEY SECRETARY 5.0 0.0 X X 0 0 0 MICHAEL BANKSTON TRUSTEE 1.0 0.0 X 0 0 0 ROBERT CASPER TRUSTEE 1.0 0.0 X 0 0 0 DAVID DEPEW TRUSTEE 1.0 0.0 X 0 0 0 KIMBERLY DUGGER ATTWATER TRUSTEE 1.0 0.0 X 0 0 0 BRENT EDMISTEN TRUSTEE 1.0 0.0 X 0 0 0 BRADLEY HADDOCK TRUSTEE 1.0 0.0 X 0 0 0 LEATHA HEIN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN HENDERSON TRUSTEE 1.0 0.0 X 0 0 0 DR KEVIN HOPPOCK TRUSTEE 1.0 0.0 X 0 0 0 DR JACE HYDER TRUSTEE 1.0 0.0 X 0 0 0 JAMES NAGY TRUSTEE 1.0 0.0 X 0 0 0 JEFF RAMSEY TRUSTEE 1.0 0.0 X 0 0 0 RENAE RYAN TRUSTEE 1.0 0.0 X 0 0 0 DR KENT WALKEMEYER TRUSTEE 1.0 0.0 X 0 0 0 DR DAVID WILLIAMS TRUSTEE 1.0 0.0 X 0 0 0 C PATRICK WOODS TRUSTEE 1.0 0.0 X 0 0 0 JASPER LESAGE VP, ACADEMIC AFFAIRS 50.0 0.0 X 152873 0 8602 VERNON DOLEZAL VP, FINANCE 50.0 0.0 X 69444 0 149 KELLEY WILLIAMS VP, HR & ADMINISTRATION 50.0 0.0 X 138436 0 13911 KEN FAFFLER VP, ENROLLMENT MANAGEMENT 50.0 0.0 X 148210 0 17130 KEN STOLTZFUS DEAN, ACADEMIC AFFAIRS 50.0 0.0 X 108071 0 30870 866905 0 126475 5 false true false JPMORGAN CHASE PO BOX 2015 ELGIN IL 601212015 CREDIT CARD PROCESS 1090636 TIAA PO BOX 105316 ATLANTA GA 303485316 RETIREMENT 990310 SODEXO 2100 W UNIVERSITY AVE WICHITA KS 672133379 FOOD SERVICE MGMT 885638 INTRUST BANK PO BOX 1 WICHITA KS 672015001 LOAN SERVICING 739247 MIT CLEANING AND RESTORATION 1235 S WASHINGTON ST WICHITA KS 672113443 CLEANING 414377 14 55550 879158 138611 3446165 4519484 TUITION & FEES 611600 29533309 29533309 AUXILIARY 611710 2677577 2677577 SALES & SERVICES 900099 167787 167787 _ _ 240173 240173 32618846 2898162 2898162 0 75378 75378 127724 6078 121646 0 121646 121646 8201664 548900 8996102 168545 -794438 380355 -414083 -414083 24450 55550 3268 21182 21182 0 0 0 40830 17728 23102 23102 CHANNEL LEASE REVENUE 900099 82950 82950 VENDING REVENUE 900099 17269 17269 EXPENDED FOR EQUIPMENT 900099 904693 904693 1004912 40868629 32641948 3707197 0 11043566 11043566 0 0 613957 613957 0 12368402 11764348 341865 262189 345838 332369 5390 8079 1820429 1674203 104991 41235 910311 827075 63131 20105 0 32364 32364 85497 2080 83417 0 0 307013 307013 1919806 1655842 218779 45185 554258 504327 46665 3266 957450 704580 209652 43218 625626 564226 61400 0 2798476 2534736 262201 1539 873655 771016 85733 16906 0 68324 55672 12352 300 284011 255610 28401 0 1807771 1626994 180777 348532 313531 35001 STUDENT BOARD PLAN 779428 779428 PUBLICATIONS & SUBSCRIPTIONS 149758 149094 664 DUES 183542 170750 10993 1799 REPAIRS & MAINTENANCE 57878 54665 3213 986451 930665 35813 19973 39922343 36714777 2743772 463794 2102 3168 1264800 2268879 390000 295000 4173222 3217918 0 0 0 0 0 0 0 0 0 0 80744682 38340858 43480711 42403824 51473588 51574903 4992069 4972958 0 0 0 0 6829538 8822406 112606030 113559056 1057871 1442583 0 0 740035 553551 0 4453660 0 0 0 0 0 0 8634881 2804943 2377357 2536306 12810144 11791043 X 53924085 53129760 4212363 6178863 41659438 42459390 99795886 101768013 112606030 113559056 X 946286 897263 128578 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 750 X X false 51829699 1502732 2260897 1459857 812368 53321103 49064558 1878402 3068160 1425774 755647 51829699 43133678 2661166 5237461 1319763 647984 49064558 45765000 745439 -1359561 1238119 779081 43133678 48217000 217000 -732000 1866264 70736 45765000 0.27600 0.66800 0.05600 false false 2023607 2023607 58214358 21963984 36250374 14831346 12258975 2572371 5675371 4117899 1557472 42403824 CASH VALUE OF LIFE INSURANCE 269359 ART 750 OTHER ASSETS 202858 INTEREST IN PERPETUAL TRUST 6732236 MINERAL INTERESTS 243203 8822406 0 ANNUITIES PAYABLE 109072 REFUNDABLE GOV. LOAN PROGRAMS 1697578 OTHER LIABILITIES 409492 TRIP DEPOSITS 320164 2536306 29591510 897263 155652 1052915 28538595 307008 12023026 12330034 40868629 27619383 27074 27074 27592309 307008 12023026 12330034 39922343 SCHEDULE D, PART III, LINE 4 THE BLOOMFIELD ART COLLECTION WAS GIFTED TO THE UNIVERSITY MANY YEARS AGO. THE SMALL EXHIBIT CONSISTS OF 15TH AND 16TH CENTURY ART. IT IS NOT REFLECTED ON THE FINANCIAL STATEMENTS AS A COLLECTION BECAUSE IT IS CONSIDERED IMMATERIAL. THE ART COLLECTION IS REFLECTED IN THE PLANT FUND OTHER ASSETS, VALUE $328,800. PIECES FROM THE COLLECTION ARE PERIODICALLY DISPLAYED IN THE RINEY FINE ARTS BUILDING ART GALLERY/ LOBBY. MOST OF THE COLLECTION WAS AUCTIONED OFF IN FY18. SCHEDULE D, PART V, LINE 4 TO FURTHER STUDENT'S EDUCATION BY MEETING THEIR FINANCIAL NEEDS AT THE REQUEST OF THE DONOR(S). SCHEDULE D, PART X, LINE 2 THE UNIVERSITY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. THE UNIVERSITY ANNUALLY EVALUATES TAX POSITIONS TAKEN WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED, OR OTHER ACTIVITIES THAT MAY JEOPARDIZE ITS TAX EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. THE UNIVERSITY RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. THE UNIVERSITY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSES 6,078 FUNDRAISING EXPENSES 3,268 COGS FOR INVENTORY 17,728 STUDENT LOANS 128,578 --------- 155,652 SCHEDULE D, PART XI, LINE 4B SCHOLARSHIPS 11,118,333 EXPENDED FOR EQUIPMENT 904,693 ------------ 12,023,026 SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSES 6,078 FUNDRAISING EXPENSES 3,268 COGS FOR INVENTORY 17,728 --------- 27,074 SCHEDULE D, PART XII, LINE 4B SCHOLARSHIPS 11,118,333 EXPENDED FOR EQUIPMENT 904,693 ------------ 12,023,026 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE UNIVERSITY'S NONDISCRIMINATION STATEMENT APPEARS ON THE HOMEPAGE OF THE UNIVERSITY WEBSITE AT WWW.FRIENDS.EDU, PRINTED BROCHURES, AND EMAIL ADVERTISING. THE NONDISCRIMINATION STATEMENT READS: "FRIENDS UNIVERSITY DOES NOT DISCRIMINATE AGAINST ACADEMICALLY QUALIFIED STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, SEX, AGE, OR WITHOUT REGARD TO DISABILITY." THE NONDISCRIMINATION STATEMENT IS NOT EXPRESSLY STATED IN OUR RADIO ADS, BILLBOARDS, PRINT ADVERTISEMENTS, PROGRAM COLLATERAL, OR WEBSITE BANNER ADS. THE FOLLOWING PERSON HAS BEEN DESIGNATED TO HANDLE INQUIRIES REGARDING THIS POLICY: EEOC/TITLE IX COORDINATOR, FRIENDS UNIVERSITY, 2100 W. UNIVERSITY AVE. WICHITA, KS, 67213, (316)295-5000. SCHEDULE E, PART I, LINE 6A FRIENDS UNIVERSITY RECEIVES PASS-THROUGH FINANCIAL AID FROM PELL, SEOG, PERKINS, AND DIRECT LENDING. THIS AID IS RECEIVED AND DISBURSED TO THE STUDENT ACCOUNT TO DEFER TUITION, FEES, HOUSING, AND OTHER CHARGES. EXCESS AID IS REFUNDED TO THE STUDENT. true Europe (Including Iceland and Greenland) PROGRAM SERVICES STUDENT STUDY ABROAD 501068 Middle East and North Africa PROGRAM SERVICES STUDENT STUDY ABROAD 39173 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES STUDENT STUDY ABROAD 26650 Central America and the Caribbean Investments INVESTMENTS 4972958 5539849 5539849 false false true false false false SCHEDULE F, PART I, LINE 2 THERE ARE NO GRANT FUNDS OUTSIDE OF THE UNITED STATES. SINGING QUAKER 80000 55550 24450 3268 0 80000 55550 24450 3268 3268 21182 true ACADEMIC SCHOLARSHIPS 799 6401791 ATHLETIC SCHOLARSHIPS 469 2338241 INSTITUTIONAL ENDOWED SCHOLARSHIPS 31 62420 INSTITUTIONAL FINE ARTS SCHOLARSHIPS 227 690505 INSTITUTIONAL GRANTS 142 525243 INSTITUTIONAL RESTRICTED SCHOLARSHIPS 80 112273 OTHER INSTITUTIONAL SCHOLARSHIP / WAIVERS 282 913093 SCHEDULE I, PART I, LINE 2 THE USE OF GRANT FUNDS ARE MONITORED THROUGH THE PRACTICE OF DIRECTLY APPLYInG SCHOLARSHIP FUNDS TO THE STUDENT ACCOUNT AT THE UNIVERSITY TO OFFSET TUITION AND FEES. X X X true true X X X X X X false false false false false false false false false DR AMY CAREY PRESIDENT 247500 0 0 0 2371 0 12375 0 43438 0 305684 0 0 0 JASPER LESAGE VP, ACADEMIC AFFAIRS 150909 0 0 0 1964 0 7580 0 1022 0 161475 0 0 0 KELLEY WILLIAMS VP, HR & ADMINISTRATION 137532 0 0 0 904 0 7000 0 6911 0 152347 0 0 0 KEN FAFFLER VP, ENROLLMENT MANAGEMENT 147263 0 0 0 947 0 3646 0 13484 0 165340 0 0 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: THE COLLEGE PROVIDED TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE TO EVENTS THROUGHOUT THE YEAR. THESE ITEMS ARE NOT REPORTED ON A W-2 AS LONG AS THERE IS A BONAFIDE BUSINESS PURPOSE FOR THE SPOUSE TO PARTICIPATE IN THE EVENT. SCHEDULE J, PART I, LINE 1A THE UNIVERSITY PRESIDENT IS REQUIRED BY CONTRACT TO LIVE IN A UNIVERSITY-PROVIDED HOUSE ADJACENT TO CAMPUS. THE HOUSING ALLOWANCE BENEFIT IS NOT CONSIDERED TAXABLE TO THE PRESIDENT. SCHEDULE J, PART I, LINE 1A THE UNIVERSITY PAID ONE CLUB MEMBERSHIP FOR THE PRESIDENT; PORTIONS OF USE ARE CONSIDERED TAXABLE AND REPORTED AS INCOME ON THE PRESIDENT'S FORM W-2. A CITY OF WICHITA KANSAS 486000653 000000000 2019-04-16 5000000 SEE PART VI false false false A 0 0 4514946 0 0 0 61142 0 0 499628 3954032 144 false true false true A false false false false 0 false false false true A false true false false false false 0 false 0 false true A true SCHEDULE K, PART I, LINE A, COLUMN (F) REFUND TAXABLE BANK LOAN (ORIGINALLY DATED 9/9/2016); FINANCE THE ACQUISITION OF LAND AND THE CONSTRUCTION, RENOVATION, IMPROVEMENT AND EQUIPPING OF THE UNIVERSITY'S EDUCATIONAL FACILITIES. SCHEUDLE K, PART II, LINE 3, COLUMN A THE BONDS WERE ISSUED AS "DRAW-DOWN" BONDS UNDER REGULATIONS 1.150-1(C)(4)(I). THE MAXIMUM AMOUNT OF BONDS TO BE DRAWN IS $5,000,000, OF WHICH $4,514,802 HAD BEEN DRAWN AS OF THE FISCAL YEAR END. THE ADDITIONAL $144 IS EARNINGS FROM THE INVESTMENT OF THE SALE PROCEEDS OF THE BONDS. SCHEDULE K, PART II, LINE 11, COLUMN A THIS AMOUNT WAS USED TO REFUND THE 2016 TAXABLE BANK LOAN. SCHEDULE K, PART II, LINE 13, COLUMN A ALL OF THE PROJECTS TO BE FINANCED BY THE BONDS WERE NOT COMPLETED AS OF THE FISCAL YEAR END. SCHEDULE K, PART II, LINE 16, COLUMN A ALL OF THE PROJECTS TO BE FINANCED BY THE BONDS WERE NOT COMPLETED AS OF THE FISCAL YEAR END. DISCLOSURE NOT REQUIRED DISCLOSURE NOT REQUIRED 30760 TUTIION REMISSION FINANCIAL AID FORM 990, PART VI, LINE 1A THE UNIVERSITY'S BYLAWS ESTABLISH AN EXECUTIVE COMMITTEE CONSISTING OF SEVEN MEMBERS, INCLUDING THE CHAIR, VICE CHAIR, SECRETARY, AND TREASURER OF THE BOARD OF TRUSTEES, THE PRESIDENT OF THE UNIVERSITY, AND TWO AT-LARGE TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT FOR THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: PRESIDENTIAL SELECTION AND TERMINATION; BOARD TRUSTEE AND OFFICER ELECTION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSES; CHANGES TO THE ARTICLES OF INCORPORATION; ADOPTION OF THE ANNUAL BUDGET; AND CONFERRAL OF DEGREES. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990. THE AUDIT/FINANCE COMMITTEE OF THE BOARD REVIEWS THE FORM 990 AND ALL REQUIRED SCHEDULES. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY NECESSARY CHANGES ARE MADE. THE FORM 990 AND ALL REQUIRED SCHEDULES, WITH THE EXCEPTION OF SCHEDULE B - CONTRIBUTORS, IS THEN PROVIDED TO THE ENTIRE GOVERNING BODY PRIOR TO FILING. A PUBLIC DISCLOSURE COPY OF SCHEDULE B IS PROVIDED TO THE GOVERNING BODY IN ORDER TO RESPECT THE WISHES OF CONTRIBUTORS WHO WOULD LIKE TO REMAIN ANONYMOUS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE PROVIDED TO BOARD MEMBERS AND KEY EMPLOYEES IN OCTOBER OF EVERY YEAR. A SUMMARY IS COMPILED AND SENT VIA EMAIL TO THE BOARD CHAIR FOR REVIEW AT THE NEXT BOARD MEETING. THE COMPENSATION AND CONFLICTS COMMITTEE IDENTIFIES, ON AN ANNUAL BASIS, A LIST OF PERSONS HAVING A CONFLICT. ALL INTERESTED PERSONS ARE INFORMED THAT THEY SHOULD REPORT ANY CONFLICT THAT ARISES IN THE INTERIM. IF A CONFLICT ARISES, THE PERSON HAVING THE CONFLICT SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE MATTER IS DISCUSSED AND BE PROHIBITED FROM VOTING ON THE MATTER. IF A BOARD MEMBER WERE FOUND TO HAVE A CONFLICT OF INTEREST, THE ISSUE WOULD BE RAISED TO THE BOARD CHAIRMAN BY THE PRESIDENT. SHOULD THE CONFLICT OF INTEREST REQUIRE AN EXECUTIVE COMMITTEE OR BOARD VOTE TO RESOLVE, THOSE CONCERNED SHALL NOT BE PRESENT AT THE TIME OF THE VOTE. FORM 990, PART VI, SECTION B, LINES 15A & 15B THE COMPENSATION AND CONFLICTS COMMITTEE IS RESPONSIBLE FOR REVIEWING EXECUTIVE COMPENSATION AND PRESIDENTIAL EXPENSE ACCOUNTS. THE UNIVERSITY ANNUALLY PARTICIPATES IN SEVERAL NATIONALLY RECOGNIZED COMPENSATION SURVEYS WITH OTHER COLLEGES AND UNIVERSITIES. PAY FOR OFFICERS AND KEY EMPLOYEES IS IN ALIGNMENT WITH PAY AT OTHER PRIVATE UNIVERSITIES OF SIMILAR SIZE AND NATURE. MOST RECENT REVIEW WAS JUST PRIOR TO THE 10/21/17 RENEWAL OF THE PRESIDENT'S CONTRACT. COMPENSATION COMMITTEE IS CURRENTLY REVIEWING THE PRESIDENT'S 3 YR CONTRACT. ALL OTHERS ARE REVIEWED BY HUMAN RESOURCES AND THE PRESIDENT WITH THE SUPPORT OF THIRD PARTY RESOURCES FOR MARKET DATA. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. KANSAS INDEPENDENT COLLEGE FOUNDATION 700 S KANSAS AVE TOPEKA KS 66603 480636041 SUPPORT KS 501(C)(3) 12A false CHARITABLE REMAINDER TRUST (1) CHARITABLE TR KS FRIENDS UNI true CHARITABLE REMAINDER TRUST (2) CHARITABLE TRUST KS FRIENDS UNI true CHARITABLE REMAINDER TRUST (3) CHARITABLE TRUST FL FRIENDS UNI true CHARITABLE REMAINDER TRUST (4) CHARITABLE TRUST TX FRIENDS UNI true false false false false false false false false false false false false false false false false false false true CHARITABLE REMAINDER TRUST S 118551 FMV