2017-05-11T15:55:04-05:00 2015-12-31 561031342 WILLIAMS OVERMAN PIERCE LLP 2501 ATRIUM DRIVE SUITE 500 RALEIGH NC 27607 990 2015-01-01 133813813 AMERICAN KENNEL CLUB CANINE HEALTH FOUNDATION INC AMER 9193344010 8051 ARCO CORPORATE DRIVE NO 300 RALEIGH NC 276173901 DR DIANE BROWN CEO 9193344010 2017-05-08 1 BRIAN SCHEPPERLEY CPA P01332750 9197823444 2017-05-08 X 2015 2021-01-29 14:40:06Z X DR DIANE BROWN 8051 ARCO CORPORATE DRIVE NO 300 RALEIGH NC 276173901 5279441 0 X WWW.AKCCHF.ORG X 1995 NY THE MISSION OF THE AKC CANINE HEALTH FOUNDATION, INC. IS TO FUND, ADVANCE, AND COMMUNICATE CANINE HEALTH RESEARCH. 15 15 8 85 0 0 3448411 3733699 53225 67256 780875 285297 13148 4017 4295659 4090269 1562186 1437113 0 0 675489 705147 35000 0 319374 550046 739135 2822721 2881395 1472938 1208874 14294240 14239233 4454641 3671942 9839599 10567291 X THE FOUNDATION IS DEDICATED TO ADVANCING THE HEALTH OF ALL DOGS AND THEIR OWNERS BY FUNDING SOUND SCIENTIFIC RESEARCH AND SUPPORTING THE DISSEMINATION OF HEALTH INFORMATION TO PREVENT, TREAT, AND CURE CANINE DISEASE.WITHIN THE MISSION, THE AKC CANINE HEALTH FOUNDATION HAS THREE PRIMARY GOALS:- TO FUND CANINE HEALTH RESEARCH PROJECTS TO THE FOUNDATION'S CAPACITY WHICH ADDRESS THE DIVERSITY OF CANINE HEALTH CONCERNS AND MAY HAVE COMPARATIVE MEDICINE BENEFITS FOR HUMANS- TO SELECT AND MONITOR, THROUGH A RIGOROUS PROCESS, RESEARCH PROJECTS THAT MEET HIGH SCIENTIFIC STANDARDS AND HAVE THE GREATEST POTENTIAL FOR ADVANCING THE HEALTH OF DOGS- TO COMMUNICATE TO PET-OWNERS, VETERINARIANS AND RESEARCHERS FUNDED DISCOVERIES THAT HELP PREVENT, TREAT AND CURE CANINE DISEASES 0 0 1713443 1401113 67256 BIOMEDICAL RESEARCH IS MEASURED BY THE CONTRIBUTION OF A GIVEN PROJECT OR GROUP OF LIKE PROJECTS TO THE GREATER UNDERSTANDING OF THE DISEASE(S) UNDER STUDY. ONE TANGIBLE MEASUREMENT OF THIS CONTRIBUTION IS THROUGH PEER-REVIEWED PUBLICATION OF RESULTS FROM AKC CANINE HEALTH FOUNDATION-FUNDED RESEARCH. SUCH PUBLICATIONS ARE ACCESSIBLE TO ALL RESEARCHERS IN THE FIELD AND THE PUBLIC. EACH PUBLICATION BECOMES A STEPPING STONE ON A PATH TO SOLVING PROBLEMS AND MEETING THE UNMET MEDICAL NEEDS FOR CANINE HEALTH. IN 2015, THE AKC CANINE HEALTH FOUNDATION SAW OUR FUNDED RESEARCH, ACROSS PROGRAM AREAS AND ESPECIALLY IN CANINE CANCER AND COMPARATIVE ONCOLOGY, PUBLISHED IN SUCH HIGH IMPACT SCIENTIFIC JOURNALS AS CHROMOSOME RESEARCH, BMC CANCER AND BMC GENOMICS, MOLECULAR CANCER RESEARCH, INTERNATIONAL JOURNAL OF ONCOLOGY, JOURNAL OF VETERINARY INTERNAL MEDICINE, PLOS GENETICS, AND TISSUE ENGINEERING AND REGENERATIVE MEDICINE. ADDITIONALLY, AKC CANINE HEALTH FOUNDATION-FUNDED RESEARCHERS PUBLISHED REVIEW ARTICLES IN PEER-REVIEWED JOURNALS THAT HAVE A BROAD REACH TO THE PUBLIC, VETERINARIANS AND SCIENTISTS, AND ENHANCE UNDERSTANDING ON THE STATE OF ANY GIVEN DISEASE CONDITION. PUBLICATION TOPICS INCLUDED CANINE CANCER (HEMANGIOSARCOMA, LYMPHOMA, BLADDER TUMORS, SQUAMOUS CELL CARCINOMA), KIDNEY DISEASE, GENETICS, THYROID DISEASE, PLATELET FUNCTION AND EPILEPSY. 36000 36000 THE AKC CANINE HEALTH FOUNDATION ENDEAVORS TO PROVIDE FUNDING AND EDUCATION TO INVEST IN AND TRAIN THE NEXT GENERATION OF RESEARCHERS FOR CANINE HEALTH. ONE WAY WE ACHIEVE THIS IS THROUGH THE AKC CANINE HEALTH FOUNDATION CLINICIAN-SCIENTIST FELLOWSHIP PROGRAM. THREE OF THESE FELLOWSHIPS WERE AWARDED IN 2015 TO ADVANCE TRAINING IN CANINE CANCER RESEARCH AT THE UNIVERSITY OF MISSOURI, CORNELL UNIVERSITY AND COLORADO STATE UNIVERSITY. 366049 AS PART OF ITS MISSION, THE AKC CANINE HEALTH FOUNDATION AIMS TO EDUCATE ALL DOG OWNERS AND COMMUNICATE RESEARCH DISCOVERIES THAT HELP PREVENT, TREAT, AND CURE CANINE DISEASES. IN 2015, AS PART OF THIS EDUCATIONAL COMPONENT OF OUR PROGRAMS, CHF HOSTED A BI-ANNUAL NATIONAL CONFERENCE FOR TWO FULL DAYS ON CANINE HEALTH IN ST. LOUIS, MISSOURI. THE CONFERENCE BROUGHT IN 20 EXPERTS FROM AROUND THE WORLD TO SPEAK ABOUT THE LATEST FINDINGS IN CANINE HEALTH RESEARCH TO 270 ATTENDEES, INCLUDING MANY BREEDERS, VETERINARIANS AND VETERINARY STUDENTS. ONE MAJOR DONOR CONCERN IS CANCER, A DISEASE THAT CAN BE DEVASTATING TO BOTH DOGS AND PEOPLE. IN ADDITION TO THE 7 NEW GRANTS FUNDED IN 2015 TO FIGHT CANINE CANCERS INCLUDING LYMPHOMA, HEMANGIOSARCOMA AND OSTEOSARCOMA, FUNDING FOR IMPROVED CANCER DIAGNOSTICS WILL HELP DOG OWNERS AND THEIR VETERINARIANS BETTER DIAGNOSE AND TREAT THEIR DOGS. NEWS ABOUT THIS WORK IN CANINE CANCER AND ITS RELEVANCE TO HUMAN CANCER MADE HEADLINES IN ARTICLES IN WEBMD AND FIERCE ANIMAL HEALTH, FURTHER DISSEMINATING THIS WORK AND REACHING A WIDE PUBLIC AUDIENCE. CHF ALSO RELEASED 7 NEW PODCASTS AND HELD 4 LIVE WEBINARS FOR THE DOG OWNER AND VETERINARIAN, COVERING EVERYTHING FROM SENIOR DOG CARE TO NEW ADVANCES IN CANCER RESEARCH. ADDITIONALLY, EMPLOYEES ATTENDED MANY DOG SHOWS, EVENTS AND EDUCATIONAL CONFERENCES TO PROMOTE AND INCREASE AWARENESS OF 1) THE FOUNDATION AND OUR MISSION AND 2) THE WEALTH OF INFORMATION AND RESOURCES WE HAVE MADE AVAILABLE TO THE PUBLIC. 2115492 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 8 1 0 0 0 0 0 1 1 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CT FL GA HI IL IN KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WV WI X X DR DIANE BROWN CEO 9193344010 8051 ARCO CORPORATE DR STE 300 RALEIGH NC 27617 DR A DUANE BUTHERUS CHAIRMAN 2.00 X X 0 0 0 SUSAN LACROIX HAMIL VICE CHAIRMAN 2.00 X X 0 0 0 CINDY VOGELS TREASURER 2.00 X X 0 0 0 ANN M VIKLUND SECRETARY 2.00 X X 0 0 0 CARL C ASHBY III BOARD MEMBER 1.00 X 0 0 0 J CHARLES GARVIN MD BOARD MEMBER 1.00 X 0 0 0 WILLIAM J FEENEY BOARD MEMBER 1.00 X 0 0 0 STEVEN D GLADSTONE JD BOARD MEMBER 1.00 X 0 0 0 DAVID H HOPKINS BOARD MEMBER 1.00 X 0 0 0 RHONDA HOVAN BOARD MEMBER 1.00 X 0 0 0 ZACH MILLS DVM BOARD MEMBER 1.00 X 0 0 0 THOMAS S POWERS BOARD MEMBER 1.00 X 0 0 0 DR MARY SMITH BOARD MEMBER 1.00 X 0 0 0 DR HOWARD B SPEY BOARD MEMBER 1.00 X 0 0 0 TINA TRUESDALE BOARD MEMBER 1.00 X 0 0 0 SUSAN LILLY CHIEF EXECUTIVE OFFICER 40.00 X 163077 0 8927 163077 0 8927 1 0 1 0 BLACKBAUD PO BOX 930256 ATLANTA GA 31193 ACCOUNTING SERVICES 125591 1 72670 3661029 5185 3733699 GRANT MANAGEMENT INCOME 900099 67256 67256 67256 98355 98355 28146 28146 1332217 1145275 186942 186942 186942 19768 72670 43897 -24129 -24129 4090269 67256 0 289314 1437113 1437113 254350 93523 53609 107218 240800 120628 86068 34104 15712 6383 4653 4676 160271 32342 111369 16560 34014 15602 10261 8151 36653 36653 36011 1188 34192 631 5115 5115 76890 8170 29042 39678 86850 24519 5740 56591 28388 2649 16857 8882 75098 39401 12161 23536 27749 15871 11878 318675 313986 193 4496 8847 8847 11803 11803 GOVERNANCE 12368 1977 10142 249 TRAINING AND EDUCATION 6350 1936 1990 2424 STATE REGISTRATION FEES 5923 5923 DUES AND SUBSCRIPTIONS 2415 204 1911 300 2881395 2115492 446529 319374 0 0 5196037 5097825 695214 1150031 74884 83921 258672 181411 13616 77261 8293535 7323609 20954 506586 14294240 14239233 167729 97646 4286912 3574296 4454641 3671942 X 1545401 2063321 5293790 5503562 3000408 3000408 9839599 10567291 14294240 14239233 1208874 -481182 0 X 0 1 X 1 0 X 3606977 2936805 3962715 3448411 3733699 17688607 3606977 2936805 3962715 3448411 3733699 17688607 8470117 9218490 149164 249566 255141 363689 126501 1144061 18832668 0.48950 0.47110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3501222 -65621 173617 3261984 3563592 123800 186170 3501222 3278270 474812 189490 3563592 3149854 300957 172541 3278270 3206225 -56371 3149854 0.91980 0.08020 0 0 224375 147114 77261 34297 34297 0 77261 X 3804757 -481181 151772 43897 -285512 4090269 0 4090269 3077064 151772 43897 195669 2881395 0 2881395 PART X, LINE 2: ASC 740 THE FOUNDATION FOLLOWS THE PROVISIONS OF ASC 740-10, INCOME TAXES - OVERALL, RELATING TO UNCERTAINTY IN INCOME TAXES, ASC 740-10 ESTABLISHES A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFITS OF POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE FOUNDATION'S INCOME TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY THAN-NOT THRESHOLD ARE RECORDED AS TAX EXPENSE. THE FOUNDATION HAS NO TAX POSITIONS REQUIRING ACCRUAL UNDER THIS CRITERIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE RECLASS 43,897. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE RECLASS 43,897. K9 GALA 88010 71760 16250 40889 FIESTA 4428 910 3518 3008 92438 72670 19768 43897 43897 -24129 1 AUBURN UNIVERSITY 612 HOERLEIN HALL WIRE RD AUBURN AL 36849 636000724 GOVERNMENT 7778 N/A N/A RESEARCH CORNELL UNIVERSITY JAMES BAKER INSTITUTE ITHACA NY 14853 150532082 501(C)(3) 18709 N/A N/A RESEARCH JOHNS HOPKINS UNIVERSITY 720 RUTLAND AVENUE BALTIMORE MD 21205 520595110 501(C)(3) 160993 N/A N/A RESEARCH LOUISIANA STATE UNIVERSITY SKIP BERTMAN DRIVE BATON ROUGE LA 70803 726000848 GOVERNMENT 122005 N/A N/A RESEARCH MICHIGAN STATE UNIVERSITY 535 CHESTNUT RD ROOM 300 EAST LANSING MI 48824 386005984 GOVERNMENT 120117 N/A N/A RESEARCH TEXAS A&M AGRILIFE RESEARCH 400 HARVEY MITCHELL PARKWAY 8 SUITE 300 COLLEGE STATION TX 77843 746000541 GOVERNMENT 13167 N/A N/A RESEARCH THE RESEARCH INSTITUTE AT NATIONWIDE CHILDREN'S HOSPITAL 700 CHILDRENS DRIVE COLUMBUS OH 43205 316056230 501(C)(3) 50829 N/A N/A RESEARCH THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL 103 SOUTH BUILDING CAMPUS BOX 9100 CHAPEL HILL NC 27599 566001393 GOVERNMENT 8641 N/A N/A RESEARCH TUFTS UNIVERSITY 200 WESTBORO ROAD NORTH GRAFTON MA 01536 042103634 501(C)(3) 18038 N/A N/A RESEARCH UNIVERSITY OF CALIFORNIA DAVIS ONE SHIELDS AVENUE DAVIS CA 95616 946036494 GOVERNMENT 101729 N/A N/A RESEARCH UNIVERSITY OF FLORIDA 2015 SW 16TH AVE GAINSVILLE FL 32608 596002052 GOVERNMENT 24666 N/A N/A RESEARCH UNIVERSITY OF ILLINOIS 1008 WEST HAZELWOOD DRIVE URBANA IL 61802 376000511 GOVERNMENT 60302 N/A N/A RESEARCH UNIVERSITY OF IOWA 200 HAWKINS DRIVE IOWA CITY IA 52242 426004813 GOVERNMENT 13175 N/A N/A RESEARCH UNIVERSITY OF MINNESOTA 1365 GORTNER AVENUE SAINT PAUL MN 55108 416007513 GOVERNMENT 526800 N/A N/A RESEARCH UNIVERSITY OF PENNSYLVANIA 3900 DELANCEY STREET PHILADELPHIA PA 19104 231352685 501(C)(3) 11528 N/A N/A RESEARCH UNIVERSITY OF WISCONSIN MADISON 2015 LINDEN DRIVE MADISON WI 53706 396006492 GOVERNMENT 12973 N/A N/A RESEARCH WASHINGTON STATE UNIVERSITY PO BOX 641024 PULLMAN WA 99164 916001108 GOVERNMENT 165663 N/A N/A RESEARCH 17 PART I, LINE 2: THE AKC CANINE HEALTH FOUNDATION MONITORS THE USE OF GRANT FUNDING FOR RESEARCH AND EDUCATION BY ASSIGNING A PRIMARY RESEARCH INVESTIGATOR TO THE FUNDED PROJECTS. THE INVESTIGATOR PROVIDES A PROGRESS REPORT EVERY SIX MONTHS AND AGAIN AT THE CONCLUSION OF THE GRANT. FINANCIAL STATEMENTS ARE INCLUDED IN THE REPORTS AND ARE COMPARED TO THE ORIGINAL PROPOSED BUDGET FOR THE PROJECT. IF THE PROGRESS REPORT, INCLUDING THE EXPENSE REPORT, IS APPROVED, THE NEXT GRANT PAYMENT IS ISSUED. GRANT PAYMENTS ARE ISSUED THROUGHOUT THE GRANT PERIOD WITH THE FINAL PAYMENT ISSUED UPON THE COMPLETION OF THE PROJECT. IF EXPENSES DO NOT REFLECT THE INITIAL BUDGETED EXPENSES OR THERE ARE CONCERNS REGARDING HOW THE GRANT FUNDS ARE BEING USED, FUTURE PAYMENTS ARE WITHHELD. IF ERRORS ARE NOT CORRECTED, THE GRANT IS CANCELLED. 0 0 0 0 0 0 0 0 0 SUSAN LILLY CHIEF EXECUTIVE OFFICER 163077 0 0 0 0 0 5578 0 3349 0 172004 0 0 0 FORM 990 PART III LINE 2 BEGINNING IN 2014, THE AKC CANINE HEALTH FOUNDATION BEGAN FUNDING OUT-OF-CYCLE GRANTS BY WORKING THROUGH A MEMORANDUM OF UNDERSTANDING (MOU) WITH BREED CLUBS INTERESTED IN FUNDING BREED-SPECIFIC OR DISEASE-SPECIFIC RESEARCH. MOUS ARE CONTRACTUAL AGREEMENTS BETWEEN A CLUB AND CHF THAT STATE THE CLUB'S EXPECTATIONS OF CHF, THE RESEARCH TO BE FUNDED, AND THE AMOUNT THE CLUB WILL DONATE AND/OR RELEASE FROM DONOR ADVISED FUNDS IN SUPPORT OF THE RESEARCH. A GRANTS MANAGEMENT FEE IS ASSESSED BASED ON THE TOTAL AMOUNT OF THE GRANT, COVERING THE ADMINISTRATIVE EXPENSES FOR REVIEW PROCESSES AND ADMINISTRATION OF GRANT PAYMENTS, RESEARCHER COMMUNICATIONS, GRANT REQUIREMENTS AND REPORTS, AND COMMUNICATIONS TO SPONSORS. CHF WAS ABLE TO FUND SUBSTANTIALLY MORE RESEARCH BY COLLABORATING WITH CLUBS TO MEET THEIR SPECIFIC NEEDS, AS WELL AS RAISE NEW REVENUE TO SUPPORT OPERATIONAL EXPENSES. FORM 990 PART III LINE 3 THE AKC CANINE HEALTH FOUNDATION MAKES AN ONGOING EFFORT TO MAINTAIN A BALANCED RESEARCH PORTFOLIO THAT MEETS THE NEEDS OF OUR DONORS. USING DONOR SURVEY DATA ALONG WITH EXPERT INPUT FROM OUR SCIENTIFIC AND VETERINARY REVIEWERS AND ADVISERS, WE DETERMINE AREAS OF GREATEST UNMET NEEDS IN CANINE HEALTH RESEARCH, AND RELEASE FOCUSED CALLS FOR RESEARCH GRANT PROPOSALS TO FILL GAPS IN OUR FUNDING PORTFOLIO. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED BY DIANE BROWN, CEO, AS WELL AS CINDY VOGELS, TREASURER OF THE BOARD OF DIRECTORS AND CHAIRMAN OF THE FINANCE AND AUDIT COMMITTEE; ALONG WITH THE REST OF THE MEMBERS OF THE FINANCE AND AUDIT COMMITTEE, (ACTING AS DELEGATES OF THE COMPLETE BOARD). THE FORM WAS REVIEWED FOR ACCURACY AND COMPLETENESS. A COPY OF THE FINALIZED RETURN WAS THEN PROVIDED TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE AKC CANINE HEALTH FOUNDATION REQUIRES EACH BOARD MEMBER TO SIGN A CONFLICT OF INTEREST POLICY IN ACKNOWLEDGEMENT OF HIS OR HER RECEIPT AND UNDERSTANDING OF THE POLICY. THE POLICY IS DELIVERED TO EACH MEMBER BY FIRST CLASS MAIL OR ELECTRONICALLY. EACH INDIVIDUAL HAS SEVERAL DAYS TO READ AND RAISE QUESTIONS ABOUT THE POLICY PRIOR TO HIS OR HER SIGNATURE AND ACKNOWLEDGEMENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR AMERICAN KENNEL CLUB CANINE HEALTH FOUNDATION, INC. (AKCCHF) EMPLOYEES IS DETERMINED BY THE AMERICAN KENNEL CLUB (AKC) HUMAN RESOURCES DEPARTMENT. THE DEPARTMENT RESEARCHES INDUSTRY STANDARDS FOR EACH POSITION TO DETERMINE A CLASSIFICATION AND A SALARY RANGE. ALL AKCCHF EMPLOYEES ARE UNDER THE DIRECTION OF THE CHIEF EXECUTIVE OFFICER (CEO). THE CEO IS UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. THE CEO RELIES ON THE OPINION OF KEY BOARD MEMBERS AND MEMBERS WHO'S EXPERTISE ARE KEY TO SELECTING A QUALIFIED CANDIDATE FOR OPEN POSITIONS WITHIN AKCCHF. FORM 990, PART VI, SECTION C, LINE 19 THE AKC CANINE HEALTH FOUNDATION MAINTAINS A COMPREHENSIVE WEBSITE, WWW.AKCCHF.ORG OR WWW.CANINEHEALTHFOUNDATION.ORG, ON WHICH THE GENERAL PUBLIC HAS ACCESS TO MULTIPLE YEARS OF ANNUAL REPORTS AND FORMS 990. THE WEBSITE ALSO PROVIDES INFORMATION REGARDING THE FOUNDATION'S ALLIANCES, MISSION STATEMENT, RESEARCH ENDEAVORS, ONLINE PRIVACY POLICY, AND ANY OTHER PERTINENT INFORMATION. HUMAN RESOURCE BASED INFORMATION, SUCH AS THE CONFLICT OF INTEREST POLICY, CAN BE OBTAINED DIRECTLY FROM THE FOUNDATION OR THROUGH THE HUMAN RESOURCES DEPARTMENT OF THE AMERICAN KENNEL CLUB (AKC). FORM 990 PART B AMENDED RETURN EXPLANATION: THE 2015 FORM 990 IS BEING AMENDED AS IT WAS DETERMINED THAT LIABILITIES AND REVENUE WERE OVERSTATED AS OF DECEMBER 31, 2015. THIS OCCURRED FROM A GRANT THAT WAS DUE TO THE UNIVERSITY OF PENNSYLVANIA IN 2015. PAYMENTS OF $117,419 WERE MADE TO THE UNIVERSITY OF PENNSYLVANIA; HOWEVER, THESE PAYMENTS WERE RETURNED TO THE FOUNDATION AS THE PROFESSOR HEADING THE PROJECT LEFT FOR THE UNIVERSITY OF FLORIDA. THE FOUNDATION RECORDED THE $117,419 AS OTHER INCOME AND ISSUED A NEW GRANT OF $117,419 TO THE UNIVERSITY OF FLORIDA, CREATING A NEW PAYABLE WHEN INSTEAD THE $117,419 RECEIVED BACK FROM THE UNIVERSITY OF PENNSYLVANIA SHOULD NOT HAVE BEEN RECOGNIZED AS OTHER INCOME BUT SHOULD HAVE OFFSET THE GRANT LIABILITY FOR THE UNIVERSITY OF PENNSYLVANIA. AS A RESULT, THE FOLLOWING PARTS AND SCHEDULES OF THE 2015 FORM 990 WERE AMENDED: 1. PART I LINE 11 OTHER REVENUE WAS OVERSTATED BY $117,419 AND WAS REDUCED FROM $121,436 TO $4,017. 2. PART I LINE 13 GRANTS AND SIMILAR AMOUNTS PAID WAS OVERSTATED BY $234,838 AND WAS REDUCED FROM $1,671,951 TO $1,437,113. 3. PART III LINE 4A TOTAL EXPENSES WERE REDUCED FROM $1,948,281 TO $1,713,443 WHICH SUBSEQUENTLY REDUCED TOTAL PROGRAM EXPENSES ON LINE 4E FROM $2,350,330 TO $2,115,492. 4. PART III LINE 4A GRANTS WERE OVERSTATED BY $234,838 AND WERE REDUCED FROM $1,635,951 TO $1,401,113. 5. PART VIII LINE 11A MISCELLANEOUS INCOME OF $117,419 WAS REMOVED REDUCING TOTAL REVENUE FROM $4,207,688 TO $4,090,269 AND REDUCING TOTAL REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512514 FROM $406,733 TO $289,314. 6. PART IX LINE 1 GRANTS AND OTHER ASSISTANCE TO DOMESTIC ORGANIZATIONS AND DOMESTIC GOVERNMENTS WAS REDUCED BY $234,838 FROM $1,671,951 TO $1,437,113 WHICH REDUCED TOTAL EXPENSES FROM $3,116,233 TO $2,881,395 AND REDUCED TOTAL PROGRAM SERVICES FROM $2,350,330 TO $2,115,492. 7. PART X LINE 9, 10A & 10C PREPAID EXPENSES AND DEFERRED CHARGES ON LINE 9 WAS REDUCED BY $67,325 AS A RESULT OF WEBSITE REDESIGN COSTS BEING RECLASSED TO FIXED ASSETS. AS A RESULT, LAND, BUILDINGS, AND EQUIPMENT INCREASED BY $67,325. THE WEBSITE REDESIGN WAS NOT PLACED INTO SERVICE UNTIL 2016. 8. PART X LINE 18 & 26 GRANTS PAYABLE WAS REDUCED BY $117,419 FROM $3,691,715 TO $3,574,296 WHICH REDUCED TOTAL LIABILITIES ON LINE 26 FROM $3,789,361 TO $3,671,942. 9. PART X LINE 27 UNRESTRICTED NET ASSETS INCREASED BY $117,419 FROM $1,945,902 TO $2,063,321 WHICH INCREASED TOTAL NET ASSETS OR FUND BALANCES ON LINE 33 FROM $10,449,872 TO $10,567,291. 10. PART XI LINE 1 TOTAL REVENUE WAS REDUCED BY $117,419 FROM $4,207,688 TO $4,090,269. 11. PART XI LINE 2 TOTAL EXPENSES WERE REDUCED BY $234,838 FROM $3,116,233 TO $2,881,395. 12. PART XI LINE 3 & 10 REVENUE LESS EXPENSES WAS INCREASED BY $117,419 FROM $1,091,455 TO $1,208,874 AND NET ASSETS OR FUND BALANCES AT END OF YEAR WAS INCREASED BY $117,419 FROM $10,449,872 TO $10,567,291. 13. SCHEDULE A PART II LINE 5 INCREASED FROM $8,306,023 TO $8,470,117 AS A RESULT OF OTHER INCOME ON LINE 10 OF $117,419 BEING REMOVED WHICH REDUCED TOTAL SUPPORT FROM $18,950,087 TO $18,832,668. ADDITIONALLY, CONTRIBUTIONS IN 2013 FROM ALLYN J HEATH ESTATE OF $150,000 WERE ERRONOUSLY REPORTED AS A SEPARATE CONTRIBUTION AND NOT INCLUDED IN THE TOTAL CONTRIBUTIONS FOR THE ALLYN J HEATH ESTATE. CONSEQUENTLY, THE PUBLIC SUPPORT PERCENTAGE ON SCHEDULE A PART II SECTION C LINE 14 DECREASED FROM 49.51% TO 48.95%. 14. SCHEDULE D PART VI LINE 1D COLUMN B TOTAL COST OF EQUIPMENT INCREASED BY $67,325 FROM $157,050 TO $224,375 AS A RESULT OF WEBSITE REDESIGN COSTS BEING RECLASSED FROM PREPAID EXPENSES TO FIXED ASSETS (SEE #7). 15. SCHEDULE D PART XI LINES 1, 3 & 5 TOTAL REVENUE, GAINS, AND OTHER SUPPORT PER AUDITED FINANCIAL STATEMENTS ON LINE 1 WAS REDUCED FROM $3,922,176 TO $3,804,757 WHICH SUBSEQUENTLY REDUCED LINES 3 & 5 FROM $4,207,688 TO $4,090,269. 16. SCHEDULE D PART XII LINES 1, 3 & 5 TOTAL EXPENSES AND LOSSES PER AUDITED FINANCIAL STATEMENTS ON LINE 1 WAS REDUCED FROM $3,311,902 TO $3,077,064 WHICH SUBSEQUENTLY REDUCED LINES 3 & 5 FROM $3,116,233 TO $2,881,395. 17. SCHEDULE I PART II THE GRANT TO THE UNIVERISTY OF FLORIDA WAS REDUCED BY $234,838 FROM $259,504 TO $24,666.