2026-02-13T16:07:11-06:00 2025-06-30 710355269 LANDMARK PLC CPAS 3101 S 70TH STREET FORT SMITH AR 72903 990 2024-07-01 465138928 ARKANSAS COLLEGES OF HEALTH EDUCATION ARKA 4793082243 7000 CHAD COLLEY BLVD FORT SMITH AR 72916 KYLE PARKER CEO 4793082243 2026-02-03 1 0 DEANA A INFIELD P00440603 4794845740 2026-02-03 2024 2025-03-06 01:10:19Z KYLE PARKER 7000 CHAD COLLEY BLVD FORT SMITH AR 72916 70046625 0 X WWW.ACHEHEALTH.EDU X 2014 AR SEE SCHEDULE O FOR COMPLETE DESCRIPTION - THE MISSION OF THE ARKANSAS COLLEGES OF HEALTH EDUCATION (ACHE) IS TO EDUCATE AND TRAIN A DIVERSE GROUP OF HIGHLY COMPETENT AND COMPASSIONATE HEALTHCARE PROFESSIONALS; TO CREATE HEALTH AND RESEARCH SUPPORT FACILITIES; AND TO PROVIDE HEALTHY LIVING ENVIRONMENTS TO IMPROVE THE LIVES OF OTHERS. 14 14 319 125 0 0 11712509 2331881 36854716 40715602 3146277 2371406 5255910 7185435 56969412 52604324 0 0 0 0 22465987 23643884 0 0 627180 24842011 26497853 47307998 50141737 9661414 2462587 171135153 176846840 67613906 69891598 103521247 106955242 X SEE SCHEDULE O FOR COMPLETE DESCRIPTION - THE MISSION OF THE ARKANSAS COLLEGES OF HEALTH EDUCATION (ACHE) IS TO EDUCATE AND TRAIN A DIVERSE GROUP OF HIGHLY COMPETENT AND COMPASSIONATE HEALTHCARE PROFESSIONALS; TO CREATE HEALTH AND RESEARCH SUPPORT FACILITIES; AND TO PROVIDE HEALTHY LIVING ENVIRONMENTS TO IMPROVE THE LIVES OF OTHERS. 0 0 30582406 41186710 ACCREDITATION:ARKANSAS COLLEGES OF HEALTH EDUCATION HAS BEEN GRANTED CERTIFICATION TO OFFER THE FOLLOWING DEGREE PROGRAMS BY THE ARKANSAS HIGHER EDUCATION COORDINATING BOARD: DOCTOR OF OSTEOPATHIC MEDICINE, MASTER OF SCIENCE IN BIOMEDICINE, DOCTOR OF PHYSICAL THERAPY, DOCTOR OF OCCUPATIONAL THERAPY, AND MASTER OF PUBLIC HEALTH.ARKANSAS HIGHER EDUCATION COORDINATING BOARD CERTIFICATION DOES NOT CONSTITUTE AN ENDORSEMENT OF ANY INSTITUTION OR PROGRAM. SUCH CERTIFICATION MERELY INDICATES THAT CERTAIN CRITERIA HAVE BEEN MET AS REQUIRED UNDER THE RULES AND REGULATIONS IMPLEMENTING INSTITUTIONAL AND PROGRAM CERTIFICATION AS DEFINED IN A.C.A. 6-61-301.THE ARKANSAS COLLEGES OF HEALTH EDUCATION IS ACCREDITED BY THE HIGHER LEARNING COMMISSION, AN INSTITUTIONAL ACCREDITATION AGENCY RECOGNIZED BY THE U.S. DEPARTMENT OF EDUCATION. EARLY INITIAL ACCREDITATION WAS GRANTED ON JUNE 24, 2021 FOR TEN YEARS. THIS ACCREDITATION WAS REAFFIRMED ON MARCH 21, 2025 FOLLOWING A MID-CYCLE REVIEW. EACH OF THE AFOREMENTIONED DEGREES HAS BEEN APPROVED BY HLC OR ARE ENGAGED IN THE APPROVAL PROCESS. THE AMERICAN OSTEOPATHIC ASSOCIATION (AOA) AND THE COMMISSION ON OSTEOPATHIC COLLEGE ACCREDITATION (COCA) PROVIDE ACCREDITING STANDARDS FOR THE OSTEOPATHIC MEDICAL EDUCATION PROGRAM. ARKANSAS COLLEGE OF OSTEOPATHIC MEDICINE (ARCOM) WAS GRANTED TEN-YEAR ACCREDITATION WITH EXCEPTIONAL OUTCOMES ON APRIL 23, 2025. THE COMMISSION ON ACCREDITATION IN PHYSICAL THERAPY EDUCATION (CAPTE) PROVIDES ACCREDITING STANDARDS FOR PHYSICAL THERAPY EDUCATION PROGRAMS. THE DOCTOR OF PHYSICAL THERAPY PROGRAM RECEIVED ACCREDITATION FROM CAPTE ON APRIL 30, 2024. THE ACCREDITATION COUNCIL FOR OCCUPATIONAL THERAPY EDUCATION (ACOTE) PROVIDES ACCREDITING STANDARDS FOR OCCUPATIONAL THERAPY EDUCATION PROGRAMS. THE DOCTOR OF OCCUPATIONAL THERAPY PROGRAM RECEIVED ACCREDITATION FROM ACOTE ON DECEMBER 9, 2024. INSTITUTION AND PROGRAM ACHIEVEMENTS: AS A YOUNG POST-GRADUATE INSTITUTION, ACHE CONTINUED INTO ITS ELEVENTH YEAR FOCUSED ON MISSION DRIVEN GOALS, AS ESTABLISHED IN THE INSTITUTION'S STRATEGIC PLAN, WHICH WAS UPDATED DURING THE YEAR AND COVERS FROM 2025 TO 2030. THE FIFTH ACHE GRADUATION WAS HELD IN MAY 2025. ARCOM GRADUATES RECEIVED THEIR DOCTOR OF OSTEOPATHIC MEDICINE DEGREE. 100% OF THE ARCOM GRADUATES WERE PLACED IN RESIDENCIES THROUGH THE ACCREDITATION COUNCIL FOR GRADUATE MEDICAL EDUCATION (ACGME) MATCH PROGRAM, WITH THE MAJORITY OF THEM PLACED IN ACHE'S SERVICE AREA. THE DEGREES FOR THE MASTER OF SCIENCE IN BIOMEDICINE, DOCTOR OF PHYSICAL THERAPY, AND DOCTOR OF OCCUPATIONAL THERAPY PROGRAMS WERE ALSO CONFERRED AT THE ACHE GRADUATION IN MAY 2025. THIS WAS THE INAUGURAL GRADUATING CLASS FOR THE SCHOOL OF OCCUPATIONAL THERAPY.THE NEW MASTER OF PUBLIC HEALTH PROGRAM MATRICULATED ITS FIRST COHORT DURING THE FISCAL YEAR AND EXPECTS TO GRADUATE ITS FIRST COHORT IN 2026. ACHE CONTINUED TO DEEPEN ITS INTERPROFESSIONAL RELATIONSHIPS WITH ACCREDITED COLLEGES AND UNIVERSITIES, AND AGREEMENTS WERE SIGNED WITH SEVERAL REGIONAL INSTITUTIONS TO HELP STREAMLINE THEIR STUDENTS' ADMISSIONS INTO ACHE PROGRAMS. PARTNERSHIPS WITH LOCAL AND REGIONAL UNIVERSITIES HELP TO RETAIN STUDENTS, CREATING ADDITIONAL HEALTHCARE PROFESSIONALS FOR OUR COMMUNITY AND STATE. IN MAY 2021 ACHE RECEIVED A $32.3 MILLION GRANT TO BEGIN THE REPURPOSING OF THE BUILDING ACQUIRED TO HOUSE THE RESEARCH INSTITUTE HEALTH AND WELLNESS CENTER. THE GRANT INCLUDED $5 MILLION TO ENDOW PROGRAMS, BASED IN RESEARCH, THAT WILL DIRECTLY IMPACT THE HEALTH AND WELLNESS OF THE COMMUNITY AND STATE. AT THE END OF FISCAL YEAR 2025, THE CONSTRUCTION OF THE RESEARCH INSTITUTE, INCLUDING THE CENTER FOR REHABILIATION RESEARCH AND THE VIVARIUM LAB, WAS COMPLETED AND OPERATIONAL. IN FISCAL YEAR 2025, ACHE RECEIVED A $3 MILLION GRANT FROM THE STATE OF ARKANSAS TO PURCHASE EQUIPMENT FOR USE IN THE RESEARCH AREA AS WELL AS IN PARTNERSHIP WITH ARKANSAS TECH'S SONOGRAPHY PROGRAM WHICH IS HOUSED IN THE ACHE RESEARCH INSTITUTE HEALTH AND WELLNESS CENTER. ACHE IS WORKING ON POTENTIAL ADDITIONAL ACADEMIC PROGRAMS AS WELL AS CONTINUED DEVELOPMENT OF THE CAMPUS. ACHE'S COMMITMENT TO THE OVERALL FIELDS OF HEALTH, WELLNESS, AND RESEARCH WILL CONTINUE TO ADVANCE THE ACHE MISSION AT AN ACCELERATED PACE. 30582406 1 1 0 1 0 0 0 0 0 1 1 0 1 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 1 430 0 1 319 1 1 1 0 0 0 0 1 1 0 0 0 0 1 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRIS BROWN 4793082243 PO BOX 10366 FORT SMITH AR 72917 JOHN TAYLOR SECRETARY 1.00 X X 0 0 0 COLE GOODMAN CHAIRMAN EMERITUS 1.00 X X 0 0 0 MIKE BARR VICE CHAIR 1.00 X X 0 0 0 JEFF BEAUCHAMP TRUSTEE 1.00 X 0 0 0 KAREN PHARIS TRUSTEE 1.00 X 0 0 0 DAVID CRAIG TRUSTEE 1.00 X 0 0 0 MIKE CARROLL CHAIR 1.00 X X 0 0 0 JASON HILL TRUSTEE 1.00 X 0 0 0 LAVON MORTON TREASURER 1.00 X X 0 0 0 FRANK SHIPLEY TRUSTEE 1.00 X 0 0 0 BRENDA ALTMAN TRUSTEE 1.00 X 0 0 0 BILL ANDERSON TRUSTEE 1.00 X 0 0 0 RICHARD DUNSWORTH TRUSTEE 1.00 X 0 0 0 SEAN BAKER TRUSTEE 1.00 X 0 0 0 KYLE D PARKER CEO/PRESIDENT 40.00 X 1252410 0 39087 LES SMITH SENIOR VP/CHIEF OF STAFF 40.00 X 717794 0 39591 JOEL WEBB VP/CTO 40.00 X 167817 0 31723 CHRIS BROWN VP/CFO 40.00 X 352665 0 38930 TERESSA BROWN SENIOR VP/PROVOST 40.00 X 249436 0 29402 SHANNON RAMSEY JIMENEZ DEAN OF ARCOM 40.00 X 414373 0 39398 SHERRY TURNER ASSOCIATE DEAN OF ACCREDITATION, GME & DIO 40.00 X 332097 0 32752 JEFFREY OSBURN VP OF ACHE RESEARCH 40.00 X 256166 0 35210 JEANNE RUBPERT ASSOCIATE DEAN OF CLINICAL MEDICINE 40.00 X 278228 0 30715 JOZIA MCGOWAN ASSSOCIATE DEAN OF ACADEMIC SUCCESS 40.00 X 246421 0 21626 JASON SNEED ASSISTANT DEAN OF OSTEOPATHIC INTEGRATION 40.00 X 241410 0 32630 DONALD SEFCIK SENIOR VICE PRESIDENT/PROVOST 40.00 X 273934 0 20717 4782751 0 391781 28 1 1 0 RICK MOONEY CONSTRUCTION 16421 LIBERTY HILL ROAD NATURAL DAM AR 72948 CONSTRUCTION SERVICES 1887946 RAGGIO EXCAVATING INC 1369 HIGHWAY 23N BOONEVILLE AR 72927 DIRT CONTRACTING AND EXCAVATION SERVICES 618943 NIKON INSTRUMENTS INC 1300 WALT WHITMAN ROAD MELVILLE NY 117473064 MICROSCOPE SYSTEMS, INSTRUMENTS 606332 ELLUCIAN COMPANY LP 2003 EDMUND HALLEY DR RESTON VA 20191 SOFTWARE 523994 BESHEARS CONSTRUCTION INC 12934 OLD HWY 71 FORT SMITH AR 72906 CONSTRUCTION SERVICES 508729 5 836150 654718 841013 770678 2331881 STUDENT TUITION/FEES 611310 39606715 39606715 RESEARCH GRANT INCOME 611310 1021787 1021787 GRANT INCOME 611310 87100 87100 40715602 1961966 1961966 6887822 0 6887822 6887822 6887822 17351473 326773 17233512 35294 117961 291479 409440 409440 0 836150 173495 -173495 -173495 MISCELLANEOUS INCOME 900099 417108 417108 MANAGEMENT FEES 900099 54000 54000 471108 52604324 41186710 0 9085733 2490686 1058453 1432233 19013593 14193154 4598440 221999 714490 496921 208685 8884 1425115 999047 409916 16152 715936 276230 438831 875 24507 24507 81028 81028 104712 104712 303565 135830 167735 581060 447816 122795 10449 2639592 1767531 826465 45596 3149526 559903 2589623 248937 211892 35954 1091 767305 558106 197395 11804 2942928 389897 2553031 5931728 3033521 2898207 2986391 1615377 1332147 38867 PRECEPTORS 2398943 2398943 LIBRARY RESOURCES 848491 848491 SPECIAL EVENTS 681323 548138 34377 98808 MISCELLANEOUS 595270 128439 466163 668 1496611 914717 409907 171987 50141737 30582406 18932151 627180 1255309 1602794 14389 291888 93399 71761 674119 757097 162639933 36092698 117261954 126547235 42544407 45091880 9291576 2484185 171135153 176846840 4802735 4752962 50287985 49506356 12523186 15632280 67613906 69891598 X 84325785 87344557 19195462 19610685 103521247 106955242 171135153 176846840 2462587 971408 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 70427 70427 50156602 50227029 1000000 250000 0 0 1000000 1000000 1500000 70427 70427 250000 250000 375000 PART I-A, LINE 1: HIRED LOBBYIST TO HELP PROMOTE ACHE'S GOALS 6636048 723100 292320 8500658 6222113 82111 331824 6636048 5302228 378200 541685 6222113 5268810 735485 -702067 5302228 139138 5100871 28801 5268810 0.00000 1.00000 0.00000 0 0 16854170 16854170 124632313 24215465 100416848 21153450 11877233 9276217 126547235 INVESTMENTS HELD BY INVESTMENT MANAGER - MUTUAL FUNDS & OTHER 45091880 F 45091880 BANK OVERDRAFT 369164 LINE OF CREDIT 15263116 15632280 X 53644515 971408 971408 52673107 104712 -173495 -68783 52604324 50210520 0 50210520 104712 -173495 -68783 50141737 PART V, LINE 4: THE ORGANIZATION INTENDS TO KEEP THE ENDOWMENT FUNDS INVESTED IN PERPETUITY AND USE THE EARNINGS FROM THESE ENDOWMENTS TO ACCOMPLISH THE WISHES OF THE DONORS WHICH ARE PRIMARILY AWARDING SCHOLARSHIPS TO STUDENTS AND FUNDING HEALTH AND WELLNESS PROGRAMMING. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS AN ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT SUBJECT TO TAX AT THE ENTITY LEVEL FOR FEDERAL TAX PURPOSES. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES. FASB CODIFICATION TOPIC INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND REQUIRES THE ORGANIZATION TO RECOGNIZE IN THEIR FINANCIAL STATEMENTS THE IMPACT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UNDER AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ASSESSED THE TAX POSITIONS OF THE ORGANIZATION AND DETERMINED THAT NO POSITIONS EXIST THAT REQUIRE ADJUSTMENT OR DISCLOSURE UNDER THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES. THE ORGANIZATION FILES INFORMATIONAL "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX" (FORM 990) IN THE U.S. FEDERAL JURISDICTION AND DOES NOT FILE ANY STATE RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES - FUNDRAISING EVENT -173,495. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES - FUNDRAISING EVENT -173,495. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ACHE DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE FROM A LARGE GEOGRAPHIC SECTION AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. OUR PUBLICITY REQUIREMENT IS SATISFIED BY COMPLYING WITH SECTION 4.02. SCHEDULE E, PART I, LINE 6 ARKANSAS COLLEGES OF HEALTH EDUCATION RECEIVES TITLE IV MONIES ON BEHALF OF THE STUDENTS. ON-CALL GALA 836150 836150 52998 2800 117697 836150 836150 52998 2800 117697 173495 -173495 X 1 1 X X 0 0 0 0 0 0 0 0 0 KYLE D PARKER CEO/PRESIDENT 1252410 0 0 0 0 0 0 0 39087 0 1291497 0 0 0 LES SMITH SENIOR VP/CHIEF OF STAFF 717794 0 0 0 0 0 0 0 39591 0 757385 0 0 0 SHANNON RAMSEY JIMENEZ DEAN OF ARCOM 414373 0 0 0 0 0 0 0 39398 0 453771 0 0 0 CHRIS BROWN VP/CFO 352665 0 0 0 0 0 0 0 38930 0 391595 0 0 0 SHERRY TURNER ASSOCIATE DEAN OF ACCREDITATION, GME 332097 0 0 0 0 0 0 0 32752 0 364849 0 0 0 JEANNE RUBPERT ASSOCIATE DEAN OF CLINICAL MEDICINE 278228 0 0 0 0 0 0 0 30715 0 308943 0 0 0 DONALD SEFCIK SENIOR VICE PRESIDENT/PROVOST 273934 0 0 0 0 0 0 0 20717 0 294651 0 0 0 JEFFREY OSBURN VP OF ACHE RESEARCH 256166 0 0 0 0 0 0 0 35210 0 291376 0 0 0 TERESSA BROWN SENIOR VP/PROVOST 249436 0 0 0 0 0 0 0 29402 0 278838 0 0 0 JASON SNEED ASSISTANT DEAN OF OSTEOPATHIC INTEGR 241410 0 0 0 0 0 0 0 32630 0 274040 0 0 0 JOZIA MCGOWAN ASSSOCIATE DEAN OF ACADEMIC SUCCESS 246421 0 0 0 0 0 0 0 21626 0 268047 0 0 0 JOEL WEBB VP/CTO 167817 0 0 0 0 0 0 0 31723 0 199540 0 0 0 LANCE SMITH BROTHER OF LES SMITH, SENIOR VP/CHIEF OF STAFF 283140 ARMS LENGTH SALE OF LAND FOR DEVELOPMENT OF DAYCARE FACILITY 0 X FORGIVENESS OF PRIOR LOAN 1 608672 COST - PRIOR LOAN AM X SPECIAL EVENTS 46 116965 FAIR MARKET VALUE X STUDENT GIFTS 150 26046 FAIR MARKET VALUE X INSTRUMENT - PIANO 1 18995 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WORKS WITH AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE 990. ONCE PREPARED, THE CFO REVIEWS THE FORM WITH THE FINANCE COMMITTEE AND THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY, AND THROUGHOUT THE YEAR IF CHANGES OCCUR, REQUESTS CONFLICTS OF INTEREST FORMS FROM OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO DETERMINE IF ANY POTENTIAL CONFLICTS EXIST AND TAKES APPROPRIATE ACTION DEPENDING UPON THE NATURE OF THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY REVIEWS THE PRESIDENT AND CEO'S PERFORMANCE AND DETERMINES APPROPRIATE COMPENSATION. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS APPROPRIATE COMPARABILITY DATA PRIOR TO MAKING ITS RECOMMENDATION AND DOCUMENTS THE DATA, DISCUSSION, AND DECISION MADE. THE FULL BOARD OF TRUSTEES REVIEWS THE EXECUTIVE COMMITTEE'S RECOMMENDATION PRIOR TO RENDERING ITS DECISION. THE BOARD OF TRUSTEES ALSO REVIEWS APPROPRIATE COMPARABILITY DATA, DOCUMENTS THE DATA, AND THEN APPROVES THE COMPENSATION FOR ALL EXECUTIVE ADMINISTRATION. THE BOARD OF TRUSTEES APPROVES THE OVERALL BUDGET FOR THE INSTITUTION, WHICH INCLUDES COMPENSATION FIGURES DERIVED FROM COMPARABILITY DATA THAT HAS BEEN REVIEWED, ANALYZED, AND APPROVED BY EXECUTIVE ADMINISTRATION. THIS PROCESS IS THOROUGHLY DOCUMENTED THROUGH THE OFFICE OF THE CFO AND OFFICE OF HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST FORMS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CERTAIN WEBSITES, LIKE CHARITY NAVIGATOR AND GUIDESTAR FOR EXAMPLE, WILL DISPLAY THE 990 TAX RETURN INFORMATION UPON FILING. FORM 990, PART XII, LINE 2C: THE AUDITED FINANCIAL STATEMENTS ARE PREPARED BY AN INDEPENDENT AUDITING FIRM AND ARE REVIEWED AND APPROVED BY THE CFO, THE BOARD FINANCE COMMITTEE, AND THE BOARD OF TRUSTEES. ACHE REAL ESTATE HOLDINGS 7000 CHAD COLLEY BLVD FORT SMITH AR 72916 812787403 OWN, OPERATE AND MANAGE REAL PROPERTY AR 13782377 ARKANSAS COLLEGES OF HEALTH EDUCATION THE DEGEN FOUNDATION PO BOX 10366 FORT SMITH AR 72917 710575827 COMMUNITY FOUNDATION AR 501(C)(3) LINE 12A, I N/A 0 FORT SMITH REGIONAL HEALTHCARE FOUNDATION PO BOX 10366 FORT SMITH AR 72917 710846701 COMMUNITY FOUNDATION AR 501(C)(3) LINE 12A, I N/A 0 ACHE MOONEY INVESTMENTS LLC 7000 CHAD COLLEY BLVD FORT SMITH AR 72916 854141141 REAL ESTATE AR RELATED -64438 0 0 0.50000 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 THE DEGEN FOUNDATION C 46046 FMV THE DEGEN FOUNDATION O 54000 COST THE DEGEN FOUNDATION C 608672 FORGIVENESS OF PRIOR LOAN