2025-11-20T08:45:45+00:00 2025-06-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2024-07-01 237069236 COLLEGE OF CHARLESTON FOUNDATION COLL 8439533130 66 GEORGE STREET CHARLESTON SC 29424 J R Barnhart Foundation CFO / COO 8439533130 2025-11-20 true true Amy Bibby P00445891 8282542254 2025-11-19 2024 2025-03-06 01:10:19Z J R Barnhart 66 GEORGE STREET CHARLESTON SC 29424 40368240 false X GIVING.COFC.EDU/FOUNDATION X 1970 SC TO PROMOTE EDUCATION, RESEARCH, AND DEVELOPMENT PROGRAMS FOR THE EXCLUSIVE BENEFIT OF THE COLLEGE OF CHARLESTON. 41 41 6 56 162637 160137 20026181 21920647 0 0 129327 91649 1072654 1209249 21228162 23221545 6083673 6704240 0 0 3667346 7842552 0 0 6076364 5289253 6616522 15040272 21163314 6187890 2058231 204281779 222628887 5224820 3266623 199056959 219362264 The Mission of the College of Charleston Foundation is to promote programs of education, research, student development, and faculty development for the exclusive benefit of the College of Charleston. false false 8335903 6347914 0 SEE SCHEDULE O FOR A COMPLETE DESCRIPTION OF OUR ACCOMPLISHMENTS 5223472 356326 0 SEE SCHEDULE O FOR A COMPLETE DESCRIPTION OF OUR ACCOMPLISHMENTS 13559375 true true false true false false false true false true true true true false true true true true false true true false false false true false false true true true false false false false false false false false false false true true false false true true false false true false true 157 0 true 6 true true true false false false false true true false false false true false true false X 41 41 false false false false false false false true true false false false true true true true true true true true true true SC X X X J R Barnhart 8439537458 66 GEORGE ST CHARLESTON SC 29424 Johnnie Baxley Vice Chair 1.0 0.0 X X 0 0 0 Keith Sauls Chair 1.0 0.0 X X 0 0 0 Patricia Ory Treasurer 1.0 0.0 X X 0 0 0 Sherrie Snipes-Williams Secretary 1.0 0.0 X X 0 0 0 Bartina Edwards Director 1.0 0.0 X 0 0 0 Beth Meredith Director 1.0 0.0 X 0 0 0 Brady Quirk-Garvan Director 1.0 0.0 X 0 0 0 Carl Blackstone Director 1.0 0.0 X 0 0 0 Chapman McKay Director 1.0 0.0 X 0 0 0 Charles Mosteller Director 1.0 0.0 X 0 0 0 Christopher O'Neal Director 1.0 0.0 X 0 0 0 Craig Eney Director 1.0 0.0 X 0 0 0 Edward Tuccio Director 1.0 0.0 X 0 0 0 Eric Cox Director 1.0 0.0 X 0 0 0 Erica Brown Director 1.0 0.0 X 0 0 0 Jean Johnson Director 1.0 0.0 X 0 0 0 John Carter Director 1.0 0.0 X 0 0 0 Jonathan Hayes Director 1.0 0.0 X 0 0 0 Justin McLain Director 1.0 0.0 X 0 0 0 Katherine Williams Director 1.0 0.0 X 0 0 0 Laura Ricciardelli Director 1.0 0.0 X 0 0 0 Laurie Minges Director 1.0 0.0 X 0 0 0 Leslie Gambee Director 1.0 0.0 X 0 0 0 Mark Buono Director 1.0 0.0 X 0 0 0 Michelle Mangum Director 1.0 0.0 X 0 0 0 Neil Draisin Director 1.0 0.0 X 0 0 0 Nicholas Glover Director 1.0 0.0 X 0 0 0 Richard Maclean Director 1.0 0.0 X 0 0 0 Richard Salmons Director 1.0 0.0 X 0 0 0 Robert Lukey Director 1.0 0.0 X 0 0 0 Sabra Horne Director 1.0 0.0 X 0 0 0 Stephen Kerrigan Director 1.0 0.0 X 0 0 0 Stephen Osborne Director 1.0 0.0 X 0 0 0 Todd Abedon Director 1.0 0.0 X 0 0 0 William Haskin Director 1.0 0.0 X 0 0 0 William Penney Director 1.0 0.0 X 0 0 0 Dan Frezza Chief Advancement Officer , CEO Foundation 10.0 30.0 X 78400 219873 0 JR Barnhart Foundation CFO 20.0 20.0 X 0 131396 0 Andrew Hsu President, CofC 0.0 40.0 X 470117 271274 20000 Suzanne Austin Provost, CofC 0.0 40.0 X 100000 278180 0 Chris Mack Basketball Coach 0.0 40.0 X 373106 451727 0 Matthew Roberts Athletic Director 0.0 40.0 X 40166 317729 0 Paul Schwager Dean of School of Business 0.0 40.0 X 30000 298548 0 1091789 1968727 20000 3 true true false ARAMARK SERVICES INC 65 George Street Charleston SC 29424 Catering 524785 CHARLESTON PLACE ACQUISITION LLC 205 Meeting Street Charleston SC 29401 Events 315473 MARKETING COMMUNICATION RESOURCES INC 4800 East 345th Street Willoughby OH 44094 Marketing 158016 Blackbaud 65 Fairchild Street Charleston SC 29492 Software 127052 FOLK LAND MANAGEMENT INC 3415 White Hall Road Green Pond SC 29446 Forestry / Land Management 124106 6 21920647 7325710 21920647 0 0 0 0 0 75117 162637 -87520 695491 695491 0 695491 695491 17064700 17048168 16532 0 16532 16532 60400 98527 -38127 -38127 OTHER REVENUE 900099 545965 545965 LICENSE TAG INCOME 900099 5920 5920 0 0 0 0 551885 23221545 0 162637 1138261 6347914 6347914 356326 356326 668517 570117 19680 78720 7069468 1941748 809125 4318595 104567 104567 366699 180182 186517 44391 10819 33572 1212007 859551 258292 94164 237801 89828 880 147093 927041 694298 41227 191516 416014 50441 365573 248291 225046 23245 835339 681691 25850 127798 2045067 1306322 36032 702713 158795 117498 41297 8507 8507 Professional Development 67775 38558 15670 13547 Recruitment 33438 30365 3073 Student Development 15364 15364 MISCELLANEOUS EXPENSE -7 -7 0 0 0 0 21163314 13559375 1527575 6076364 900935 1763060 13310 1811610 11110477 15103597 1617217 1846682 0 0 0 0 2209832 163955 8413089 3375317 5173014 5037772 4065902 597058 165656602 182262114 12452823 13072852 1081667 970187 204281779 222628887 541728 557391 1635924 1720070 0 0 3047168 989162 5224820 3266623 X 21973055 26780193 177083904 192582071 199056959 219362264 204281779 222628887 X 2058231 19510665 -1263591 X X false true true false X 9158089 10229730 12017568 20019858 21920647 73345892 0 0 9158089 10229730 12017568 20019858 21920647 73345892 1511488 71834404 697940 701053 783414 841935 770608 3794950 0 284047 434510 446443 383486 551885 2100371 79241213 0 0.90653 0.87161 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 284047.0, COLUMN B - 434510.0, COLUMN C - 446443.0, COLUMN D - 383486.0, COLUMN E - 551885.0, COLUMN F - 2100371.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Amounts paid to Firm to provide Government Relations Services including discussions and contact with legislators in connection to operations and increased funding for the College of Charleston. 627678 13072852 X X X false 147403292 3248306 15575042 7438113 158788527 128492068 5398159 16421568 2908503 147403292 124032298 2274738 8983189 6798157 128492068 128582206 6681502 -5821972 5409438 124032298 101377805 3700036 28376441 4872076 128582206 0.0622 0.9378 0.0 false false 3793588 3793588 2249254 2309866 -60612 1126944 742954 383990 1243303 322497 920806 5037772 Closely-held equity interests Financial derivatives Limited Partnerships 182262114 F 182262114 COLLECTIONS OF ART AND HISTORICAL TREASURES 13072852 C 13072852 Federal Income Taxes ANNUITIES PAYABLE 117070 line of credit 0 lease liability 872092 989162 X 41541946 19510665 -1179445 18331220 23210726 10819 0 10819 23221545 21236641 0 0 21236641 10819 -84146 -73327 21163314 Schedule D, Part III, Line 4 Collections of art - description of collections THE COLLEGE OF CHARLESTON FRIENDS OF THE LIBRARY'S MISSION IS TO ADVANCE INTELLECTUAL AND CULTURAL EXCELLENCE ON OUR CAMPUS AND THROUGHOUT THE COMMUNITY. PART OF THAT MISSION INCLUDES ENHANCING THE HOLDINGS IN SPECIAL COLLECTIONS AT THE MARLENE AND NATHAN ADDLESTONE LIBRARY. SPECIAL COLLECTIONS IS COMPRISED OF RARE AND VALUABLE BOOKS, MANUSCRIPTS, AND OTHER COLLECTIBLES THAT SUPPORT RESEARCH BY STUDENTS, FACULTY, AND VISITING SCHOLARS. IN RECENT YEARS, SPECIAL COLLECTIONS STAFF IDENTIFIED SEVERAL SIGNIFICANT TITLES THAT WOULD BE STRATEGIC ACQUISITIONS TO CURRENT COLLECTIONS. THE STAFF WAS ABLE TO SECURE THESE ACQUISITIONS AND TO DATE ALL HAVE BEEN USED BY STUDENTS OR FACULTY FOR RESEARCH PAPERS AS PART OF SEVERAL ACADEMIC COURSES TAUGHT AT THE COLLEGE OF CHARLESTON. THESE ACQUISITIONS WOULD NOT HAVE BEEN POSSIBLE WITHOUT PRIVATE SUPPORT. THE IMPACT OF THESE TITLES ON THE ENTIRE CAMPUS AND THE COMMUNITY IS ENDLESS AND IMMEASURABLE. IN TIME, WITH SUPPORT OF THE FRIENDS OF THE LIBRARY, THE STAFF IN SPECIAL COLLECTIONS HOPES TO CONTINUOUSLY GROW THE COLLECTIONS IN THE SAME MANNER. Schedule D, Part V, Line 4 Intended uses of endowment funds The Foundation's endowment consists of approximately 700 individual funds established for a variety of purposes including funds established by donors to provide annual funding for specific activities and general operations, and certain net assets without donor restrictions that have been designated for endowment by the Board of Directors. Net assets associated with endowment funds, including funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions and the Foundation's interpretation of relevant law. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code; accordingly, the accompanying consolidated financial statements do not reflect a provision or liability for federal and state income taxes. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of June 30, 2025. Contributions made to the Foundation qualify for the charitable contribution deduction under Section 509(a)(1) and 170(b)(1)(A)(iv) of the Internal Revenue Code. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN ALLOWANCE FOR UNCOLLECTIBLE PROMISES TO GIVE - -1184761 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT - 5316 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements CHANGE IN VALUE OF MARINE GENOMICS GRANT - -84146 Europe (Including Iceland and Greenland) 1 0 Program Services A PROPERTY IN TRUJILLO, SPAIN, WAS DONATED TO THE COLLEGE OF CHARLESTON FOR USE IN THE STUDY ABROAD PROGRAM. THE PROPERTY IS NOW BEING USED AS THE RESIDENCE FOR THE PROFESSORS INVOLVED IN THIS PROGRAM. THE FOUNDATION'S DUTY IS TO MAINTAIN AND MANAGE THE PROPERTY. 1 0 0 0 1 0 0 0 0 true false false false false false Investment Symposium 60400 60400 98527 0 4 0 60400 60400 98527 98527 -38127 true COLLEGE OF CHARLESTON 66 GEORGE ST CHARLESTON SC 29424 576000265 IRC 115 6462722 COLLEGE OF CHARLESTON: GRANTS PROVIDED TO THE COLLEGE OF CHARLESTON ARE USED TO PROMOTE PROGRAMS OF EDUCATION, RESEARCH, STUDENT DEVELOPMENT, AND FACULTY DEVELOPMENT IN ACCORDANCE WITH THE MISSION STATEMENT OF THE FOUNDATION. COLLEGE OF CHARLESTON ALUMNI ASSOCIATION PO BOX 20216 CHARLESTON SC 29413 570760038 501C3 150000 COLLEGE OF CHARLESTON ALUMNI ASSOCIATION: PER A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE ALUMNI ASSOCIATION OF THE COLLEGE OF CHARLESTON, THE COLLEGE OF CHARLESTON FOUNDATION SHALL PROVIDE AN AGREED UPON AMOUNT OF ANNUAL SUPPORT TO ENHANCE ALUMNI ENGAGEMENT AND PROGRAMS, WITH PAYMENTS DUE AT THE BEGINNING OF EACH QUARTER. THE MOU WAS EXECUTED ON DECEMBER 7, 2012 AND EFFECTIVE RETROACTIVELY TO JULY 1, 2012 FOR A THREE-YEAR PERIOD WITH THE APPROVAL OF THE FOUNDATION BOARD OF DIRECTORS AND THE ALUMNI ASSOCIATION BOARD OF DIRECTORS. THE MOU WAS RENIGOTIATED IN 2015 FOR AN ADDITIONAL THREE YEARS. FOR THE FISCAL YEAR JULY 1, 2024 - JUNE 30, 2027 THE FOUNDATION PAID THE ALUMNI ASSOCIATION $150,000 IN ACCORDANCE WITH THE MOU. Charleston athletic fund 307 MEETING ST CHARLESTON SC 29401 570640443 501C3 59949 COLLEGE OF CHARLESTON COUGAR CLUB: OPERATIONAL SUPPORT 3 ACADEMIC & ACHIEVEMENT AWARDS 1000 356326 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS TO ORGANIZATIONS: THROUGH ITS REPRESENTATIVES ON THE ALUMNI BOARD AND THE COUGAR CLUB BOARD, THE FOUNDATION IS ABLE TO MONITOR FINANCIAL AND PROGRAM ACTIVITY FOR EACH OF THESE RESPECTIVE ORGANIZATIONS. WITH REGARD TO THE COLLEGE OF CHARLESTON, THE FOUNDATION WAS ESTABLISHED TO PROMOTE PROGRAMS OF EDUCATION, RESEARCH, STUDENT DEVELOPMENT, AND FACULTY DEVELOPMENT FOR THE EXCLUSIVE BENEFIT OF THE COLLEGE OF CHARLESTON. IN ADDITION, THE FOUNDATION AND THE COLLEGE OF CHARLESTON HAVE EXECUTED A MEMORANDUM OF AGREEMENT TO GUIDE EXPECTATIONS BETWEEN THE TWO ORGANIZATIONS. GRANTS/ASSISTANCE TO INDIVIDUALS: ACADEMIC & ACHEIVEMENT AWARDS ARE DISTRIBUTED BASED ON SPECIFIC CRITERIA ESTABLISHED IN DONOR GIFT AGREEMENTS AS WELL AS BY ACADEMIC UNITS AT THE COLLEGE OF CHARLESTON. THE ACADEMIC UNITS ARE RESPONSIBLE FOR SELECTING RECIPIENTS BASED ON ESTABLISHED CRITERIA. STUDENT EMERGENCY ASSISTANCE IS PROVIDED BASED ON AN APPLICATION PROCESS MANAGED BY THE COLLEGE OF CHARLESTON DIVISION OF STUDENT AFFAIRS, WHO SHALL SUBMIT APPROVED REQUESTS TO THE FOUNDATION FOR DISTRIBUTION TO A STUDENT. X X X X false false false false false false false false false Dan Frezza Chief Advancement Officer , CEO Foundation 78400 219873 0 0 0 0 0 0 0 0 78400 219873 0 0 Andrew Hsu President, CofC 470117 271274 0 0 0 0 0 20000 0 0 470117 291274 0 0 Suzanne Austin Provost, CofC 100000 278180 0 0 0 0 0 0 0 0 100000 278180 0 0 Chris Mack Basketball Coach 373106 451727 0 0 0 0 0 0 0 0 373106 451727 0 0 Paul Schwager Dean of School of Business 30000 298548 0 0 0 0 0 0 0 0 30000 298548 0 0 Matthew Roberts Athletic Director 40166 317729 0 0 0 0 0 0 0 0 40166 317729 0 0 4 615178 Market value 0 false true false Form 990, Part III, Line 4a The College of Charleston Foundation has been dedicated to supporting the activities and goals of the College for more than 50 years. During the fiscal year ending June 30, 2025, the Foundation garnered approximately $29 million from nearly 9,500 donors. Some highlights of the Foundation's FY25 accomplishments include the following: * 3,748 new donors gave to the College; * $16.03 million in cash, stock and in-kind receipts; * 25 new endowed funds were created, adding to the College's more than 735 active endowed funds; * More than $836,000 was secured in unrestricted commitments, which allows the College to focus on areas of greatest need; * 20 new restricted scholarship funds were created for a total of 534 active scholarships; * the 1770 Society, which recognizes donors who give $1,000 or more annually, saw an increase of 643 donors, bringing the number of 1770 Society donors to 2,704; * corporations and foundations contributed $8.51 million; * the College received five seven-figure gifts; and * 488 scholarships, with a value of $4.6 million, were awarded to 1,200 students. The fifth annual CofC Day took place on March 20, 2025. The day celebrating philanthropy raised $710,533 from 1,524 donors, impacting 150 areas of campus. CofC Day is not only a successful fundraising drive, but it is also a way to instill pride and spirit in the hearts and minds of alumni, parents, friends, faculty, staff and students. Form 990, Part III, Line 4b Stories of inspiration and motivation that the Foundation supports, showcase how philanthropy impacts the College of Charleston campus. Following are examples of how commitments to the College provide excellence in education. * three donors gifted $11.5 million total to the Athletics Department and campus initiatives * two donors committed $1million total in support of the Mace Brown Museum of Natural History * a donor pledged $1,550,000 to establish the Center for Intentionality Program * $1,094,985 from a foundation supported the College's Veteran and Military Students Program * a donor who has supported the College for more than 30 years continued its support with a pledge of $242,000 for the Lettie Pate Whitehead Foundation Scholarship * a donor gifted $500,000 to support the Wendy and Kevin Wellin Scholarship * a donor committed $275,000 in their estate for the James P. and Carolyn N. Anderson Endowed Alumni Scholarship * a donor pledged $50,000 for the Eckle Family Endowed Program Fund * a donor committed $50,000 from their estate for the Ward B. Miller '76 Scholarship * a donor committed $200,000 from their estate for the Dmitar 'Denny' Ciganovic Staff Support Fund * a donor pledged $50,000 for the Collegiate Recovery Program Founders Endowed Scholarship Honors College * a donor pledged $70,000 to the Honors College Community Fund * a donor committed $50,000 from their estate for the Odell Heritage Endowed Honors Scholarship School of Natural and Environmental Sciences * a donor gifted $100,000 to the Earle D. Jennings Laboratory Fund * a donor pledged $75,000 for the Jeffrey L. Wragg Memorial Endowed Scholarship in Physics * a donor pledged $50,000 for the Preyer Endowed Physics Scholarship School of the Arts * a donor committed $100,000 from their estate for the Emmett Robinson Memorial Scholarship in Theatre * a donor committed $50,000 for the Frank Xavier Burkart Endowed Scholarship * a donor gifted $50,000 for the Voice/Opera Fund * a donor pledge $60,000 for the Long Family Arts Management Enrichment Scholarship School of Humanities and Social Sciences * a donor pledged $60,000 for the Civility Initiative Fund * a donor committed $50,000 in their estate to support the Charles Kaiser Endowed Award for Outstanding Psychology Graduates * a donor pledged $50,000 for the John L. Covington, Jr. and Robert J. Lukey Endowed Scholarship for Political Science School of Languages, Cultures, and World Affairs * a donor gave $100,000 for the Esther B. Ferguson Endowed Study Abroad Scholarship * a donor committed $75,000 from their estate for the John Edwin Mroz Global Leadership Institute Endowment * a donor committed $50,000 from their estate for the Kirkland Family Endowed Scholarship for International Scholars School of Business * a donor pledged $217,753 to the Center for Public Choice and Market Process * a donor pledged $140,000 for the Harold J. Bowen, Jr. Market Process Scholars Endowed Award * a donor donated $50,109.20 in stock/property to the Cracraft Family Endowed Scholarship * a donor gifted $50,000 for the Richard J. Sanders and Dorothy M. Sanders Endowed Scholarship * a foundation pledged $50,000 for Teaching with AI (TWAI) Professional Learning Community (PLC) Program Support Fund School of Education * a donor gifted $50,000 for the Nancy Limehouse Morrow '73 Endowed Scholarship * a donor gifted $50,000 to the School of Education - Dean's Excellence Fund School of Health Sciences * a donor pledged $50,000 for the RoseMary K. Bouvette Memorial Endowed Scholarship * a donor pledged $204,000 for the Health Sciences Capital Improvement Fund School of Engineering, Computing, and Mathematics * a donor pledged $50,000 to the C. Richard and Wynona Crosby Endowed Computer Science Scholarship Graduate School * a donor pledged $50,000 for the Chick-fil-a Graduate Leadership Endowed Scholarship Libraries * a donor gave an in-kind gift of 10 original watercolors by Carols Schwabe completed for Maurice Maeterlinck's "Pelleas et Melisande" valued at $335,000 Form 990, Part VI, Line 11b Review of form 990 by governing body THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. THE FULL BOARD WAS PROVIDED A LINK TO ACCESS THE COMPLETE FORM 990, ONLINE, PRIOR TO THE PRESENTATION TO THE MEMBERS OF THE AUDIT COMMITTEE. The Form 990 is filed with the IRS following the board review online. The Audit and Finance Committees members review the form and supporting schedules. Following review by the committees, the chair of the Audit Committee presents a summary review of the 990 to the Board. The Board documents this review in the meeting minutes. Form 990, Part VI, Line 12c Conflict of interest policy A COPY OF THE CONFLICT OF INTEREST POLICY ALONG WITH A QUESTIONNAIRE IS DISTRIBUTED ANNUALLY TO EACH BOARD MEMBER. BOARD MEMBERS COMPLETE THE QUESTIONNAIRES AND RETURN THEM TO THE ORGANIZATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Foundation's employees are hired and paid by the College of Charleston. The Foundation then reimburses the College for portions of the employees' salary costs. The hiring process is monitored by the Human Resources Department of the College of Charleston and is subject to the College's policies and procedures. In recent years when hiring officers and key employees, the College has contracted with an outside executive search firm who assists in locating and interviewing candidates. The Foundation consults with the search firm and uses the firm's experience and expertise in determining compensation packages for these individuals that are comparable to those of similar organizations. Compensation for the top executive, the Executive Director of the Foundation, is approved by the Chair of the Board, prior to hiring. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Foundation's employees are hired and paid by the College of Charleston. The Foundation then reimburses the College for portions of the employees' salary costs. The hiring process is monitored by the Human Resources Department of the College of Charleston and is subject to the College's policies and procedures. In recent years when hiring officers and key employees, the College has contracted with an outside executive search firm who assists in locating and interviewing candidates. The Foundation consults with the search firm and uses the firm's experience and expertise in determining compensation packages for these individuals that are comparable to those of similar organizations. Compensation for the top executive, the Executive Director of the Foundation, is approved by the Chair of the Board, prior to hiring. Form 990, Part VI, Line 18 How forms are made available to the public PHOTOCOPIES OF THE FORM 990 ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ACCOUNTING OFFICE. IN ADDITION, RECENT FILINGS OF THE FORM 990 ARE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG AND ON THE FOUNDATION'S WEBSITE. Form 990, Part VI, Line 19 Required documents available to the public COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION'S WEBSITE AND UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST - 5316; CHANGE IN ALLOWANCE OF UNCOLLECTIBLE PROMISES TO GIVE - -1184761; CHANGE IN VALUE OF MARINE GENOMICS GRANT - -84146; Total - -1263591; Form 990, Part XII, Line 2c Change of oversight process or selection process THERE HAS BEEN NO CHANGE IN THE FOUNDATION'S OVERSIGHT OR SELECTION PROCESSES FROM PRIOR YEARS. 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