ELSIE FRUEH & ANGES BECK MEMORIAL FUND: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: ELSIE FRUEH & ANGES BECK MEMORIAL FUND (EIN 74-6134161)
Tax period: 2011-10-01 to 2012-09-30
Filed: 2012-12-10
IRS object ID: 201213459349300531
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-12-10T15:55:12-06:00	Timestamp
Tax Period End Date	2012-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MYCUE & BROWN CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	424 N CAMP ST	AddressLine1
City	SEGUIN	City
State	TX	State
ZIP Code	781554912	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	746134161	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ELSIE FRUEH & A BECK MEMORIAL FUND	BusinessNameLine1
Business Name Line2	FROST BANK TRUSTEE	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	ELSI	NameControl
Phone	2102204960	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 2950	AddressLine1
City	SAN ANTONIO	City
State	TX	State
ZIP Code	78299	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	HARRY PARKER - FROST BANK	Name
Title	TRUST OFFICER	Title
Phone	2102204960	Phone
Date Signed	2012-12-01	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	WILLIAM G BROWN CPA	Name
Phone	8303860541	Phone
Date Prepared	2012-12-10	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	O G BECK MEMORIAL TRUST	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	FROST BANK CO HARRY PARKER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 1600	AddressLine1
City	SAN ANTONIO	City
State	TX	State
ZIP Code	78296	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	181998	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	SEGUINCPA.COM	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1970	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	THE TRUST WAS CREATED BY THE WILL OF O. G. BECK. THE WILL DIRECTS THAT THE NET INCOME OF THE TRUST BE DISBURSED TO TEXAS LUTHERAN UNIVERSITY FOR EDUCATIONAL PURPOSES. FROST NATIONAL BANK AND JOHN BANKS ARE CO-TRUSTEES OF THE TRUST. THE "ORGANIZATION" AS REFERRED TO BY THE INSTRUCTIONS OF FORM 990, WILL REFER TO THE CO-TRUSTEES AND THE POLICIES AND PROCEDURES OF FROST NATIONAL BANK THAT GUIDE THE ACTIONS OF THE TRUSTEES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	2	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	177176	InvestmentIncomePriorYear
Investment Income Current Year	181998	InvestmentIncomeCurrentYear
Other Revenue Prior Year	127482	OtherRevenuePriorYear
Other Revenue Current Year	-11113	OtherRevenueCurrentYear
Total Revenue Prior Year	304658	TotalRevenuePriorYear
Total Revenue Current Year	170885	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	131863	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	161361	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	66401	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3274	OtherExpensePriorYear
Other Expenses Current Year	72028	OtherExpensesCurrentYear
Total Expenses Prior Year	201538	TotalExpensesPriorYear
Total Expenses Current Year	233389	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	103120	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-62504	RevenuesLessExpensesCY
Total Assets BOY	3967119	TotalAssetsBOY
Total Assets EOY	3904668	TotalAssetsEOY
Total Liabilities EOY	53	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3967119	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	3904615	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE TRUST WAS CREATED BY THE WILL OF O. G. BECK. THE WILL DIRECTS THAT THE NET INCOME OF THE TRUST BE DISBURSED TO TEXAS LUTHERAN UNIVERSITY FOR EDUCATIONAL PURPOSES. FROST NATIONAL BANK AND JOHN BANKS ARE CO-TRUSTEES OF THE TRUST. THE "ORGANIZATION" AS REFERRED TO BY THE INSTRUCTIONS OF FORM 990, WILL REFER TO THE CO-TRUSTEES AND THE POLICIES AND PROCEDURES OF FROST NATIONAL BANK THAT GUIDE THE ACTIONS OF THE TRUSTEES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	162411	Expense
Grants	161361	Grants
Description	TEXAS LUTHERAN UNIVERSITY - PER TERMS OF THE TRUST AGREE- MENT, ALL DISTRIBUTIONS WERE MADE TO TEXAS LUTHERAN UNIVERSITY, SEGUIN, TEXAS WHICH IS ORGANIZED SOLELY FOR EDUCATIONAL PURPOSES.	Description
Total Program Service Expense	162411	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	2	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	FROST BANK	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2102204960	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	100 W HOUSTON STREET	AddressLine1
City	SAN ANTONIO	City
State	TX	State
ZIP Code	78205	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (2 entries)

Business Name Line2NameBusiness/BusinessNameLine2	TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Institutional TrusteeInstitutionalTrustee
JOHN BANKS
JOHN BANKS	TRUSTEE	10.00	X	34581	0	0
FROST NATIONAL BANK
FROST NATIONAL BANK	TRUSTEE	10.00		34581	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	69162	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	143619	TotalRevenueColumn
Related Or Exempt Function Income	143619	RelatedOrExemptFunctionIncome

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	11113	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-11113	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-11113	TotalRevenueColumn
Exclusion	-$11,113	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	38379	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	38379	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	38379	TotalRevenueColumn
Related Or Exempt Function Income	38379	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	170885	TotalRevenueColumn
Related Or Exempt Function Income	181998	RelatedOrExemptFunctionIncome
Exclusion	-$11,113	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	161361	Total
Program Services	161361	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	69162	Total
Management And General	69162	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2100	Total
Program Services	1050	ProgramServices
Management And General	1050	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	766	Total
Management And General	766	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	233389	Total
Program Services	162411	ProgramServices
Management And General	70978	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	80938	BOY
EOY	15337	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	110214	BOY
EOY	98723	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	271156	LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	271156	BOY
EOY	271156	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3504811	BOY
EOY	3519452	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3967119	BOY
EOY	3904668	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	53	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	53	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	3967119	BOY
EOY	3904615	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3967119	BOY
EOY	3904615	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3967119	BOY
EOY	3904668	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-62504	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	X	SupportingOrganization509a3
Supporting Org509a3 Type3 Other	X	SupportingOrg509a3Type3Other
Certification Checkbox	X	CertificationCheckbox
Contrib By Controlling Individual	false	ContribByControllingIndividual
Contribution By Related Party	false	ContributionByRelatedParty
Contrib By35 Controlled Entity	false	ContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	TEXAS LUTHERAN UNIVERSITY	BusinessNameLine1
Business Name Line2	TEXAS LUTHERAN UNIVERSITY	BusinessNameLine2

Field	Value	IRS element (for citing)
EIN	741109748	EIN
Type Of Organization	6	TypeOfOrganization
Listed In Governing Doc	true	ListedInGoverningDoc
Supported Organization Notified	true	SupportedOrganizationNotified
Organized In US	true	OrganizedInUS
Amount	$161,361	Amount

Field	Value	IRS element (for citing)
Total Number Of Supported Orgs	1	TotalNumberOfSupportedOrgs
Sum Of Amounts	161361	SumOfAmounts

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3967119	BeginningOfYearBalance
Investment Earnings Or Losses	170885	InvestmentEarningsOrLosses
Grants Or Scholarships	161361	GrantsOrScholarships
Administrative Expenses	72028	AdministrativeExpenses
End Of Year Balance	3904615	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3863999	BeginningOfYearBalance
Investment Earnings Or Losses	304658	InvestmentEarningsOrLosses
Grants Or Scholarships	131863	GrantsOrScholarships
Administrative Expenses	69675	AdministrativeExpenses
End Of Year Balance	3967119	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3923348	BeginningOfYearBalance
Investment Earnings Or Losses	80471	InvestmentEarningsOrLosses
Grants Or Scholarships	78889	GrantsOrScholarships
Administrative Expenses	60931	AdministrativeExpenses
End Of Year Balance	3863999	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3970986	BeginningOfYearBalance
Investment Earnings Or Losses	126276	InvestmentEarningsOrLosses
Grants Or Scholarships	120838	GrantsOrScholarships
Administrative Expenses	53076	AdministrativeExpenses
End Of Year Balance	3923348	EndOfYearBalance

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	271156	OtherCostOrOtherBasis
Book Value	271156	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	271156	TotalOfBookValueLandBuildings

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	TEXAS LUTHERAN UNIVERSITY	BusinessNameLine1
Business Name Line2	BUSINESS OFFICE	BusinessNameLine2

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1000 WEST COURT ST	AddressLine1
City	SEGUIN	City
State	TX	State
ZIP Code	78155	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	741109748	EINOfRecipient
IRC Section	X	IRCSection
Amount Of Cash Grant	161361	AmountOfCashGrant
Purpose Of Grant	ED SCHOLARSHIPS	PurposeOfGrant

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE TRUST WAS CREATED BY THE WILL OF O. G. BECK. THE WILL DIRECTS THAT THE NET INCOME OF THE TRUST BE DISBURSED TO TEXAS LUTHERAN UNIVERSITY FOR EDUCATIONAL PURPOSES. FROST NATIONAL BANK AND JOHN BANKS ARE CO-TRUSTEES OF THE TRUST. THE "ORGANIZATION" AS REFERRED TO BY THE INSTRUCTIONS OF FORM 990, WILL REFER TO THE CO-TRUSTEES AND THE POLICIES AND PROCEDURES OF FROST NATIONAL BANK THAT GUIDE THE ACTIONS OF THE TRUSTEES.
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	FROST BANK FROST BANK TRUSTEE TRUSTEE BUSINESS JOHN BANKS JOHN BANKS TRUSTEE TRUSTEE BUSINESS
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE TRUST AGREEMENT DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY; HOWEVER, SINCE FROST NATIONAL BANK IS THE INSTITUTIONAL TRUSTEE, THE CONFLICTS OF INTEREST ARE DEALT WITH UNDER ITS POLICY. BANK POLICY REQUIRES ALL OFFICERS AND DIRECTORS TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICT OF INTEREST. THE BANK INTERNAL POLICIES ARE REGULARLY AND CONSISTENTLY MONITORED FOR COMPLIANCE AND ENFORCEMENT BY INTERNAL AND EXTERNAL AUDITORS. FROST NATIONAL BANK HAS WRITTEN WHISTLEBLOWER POLICY AND A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. COMPENSATION FOR THE TRUSTEE IS SET BY THE GOVERNING DOCUMENT. COPIES OF FORM 1023 TRUST GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL REPORTS AR AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. A COPY OF THE CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE UPON WRITTEN REQUEST.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC