2024-04-22T09:30:22-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 200715686 MINNEAPOLIS PARKS FOUNDATION MINN 6128222656 4800 MINNEHAHA AVE S MINNEAPOLIS MN 55417 JOCELYN HALE INTERIM EXECUTIVE DIRECTOR 6122306425 2024-04-12 1 JOCELYN HALE 999009999 0 MICHAEL HINSCH P01875343 6123764500 2024-04-12 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JOCELYN HALE 4800 MINNEHAHA AVE S MINNEAPOLIS MN 55417 12874500 0 X WWW.MPLSPARKSFOUNDATION.ORG X 2003 MN TRANSFORM LIVES THROUGH PARK & PUBLIC SPACE BY ALIGNING PHILANTHROPIC INVESTMENT & COMMUNITY VISION 25 25 11 50 0 0 1141831 12416113 0 0 10504 449503 64443 -60500 1216778 12805116 497866 125030 0 0 721534 753817 59250 36800 230692 239605 830742 1518255 1746389 -301477 11058727 2888627 13795160 291920 10020253 2596707 3774907 X THE MINNEAPOLIS PARKS FOUNDATION TRANSFORMS HUMAN LIVES THROUGH PARKS & PUBLIC SPACES BY ALIGNING PHILANTHROPIC INVESTMENT & COMMUNITY VISION. 0 0 1142828 125030 SEE SCHEDULE O.MAJOR MULTI-YEAR CAPITAL INVESTMENTSRIVERFIRSTTHE RIVERFIRST INITIATIVE IS A 20-YEAR VISION FOR TRANSFORMING 5.5 MILES OF HEAVILY INDUSTRIALIZED MISSISSIPPI RIVERFRONT FROM DOWNTOWN MINNEAPOLIS TO THE CITY'S NORTHERN LIMIT WITH A SERIES OF INTERCONNECTED PARKS AND TRAILS. THE MINNEAPOLIS PARKS FOUNDATION (MPF) COLLABORATES WITH THE MINNEAPOLIS PARK & RECREATION BOARD (MPRB), THE CITY OF MINNEAPOLIS, AND OTHER PUBLIC AND PRIVATE PARTNERS TO REALIZE THE RIVERFIRST VISION OF RESTORING A RELATIONSHIP BETWEEN UNDER-RESOURCED COMMUNITIES IN NORTH MINNEAPOLIS AND THE REGION'S GREATEST NATURAL ASSET THE MISSISSIPPI RIVER. MPF'S ROLE IS TO ADVOCATE FOR INNOVATION, RAISE PRIVATE PHILANTHROPY FOR RIVERFIRST PROJECTS, AND ENGAGE THE COMMUNITY TO KEEP THIS VISION A PRIORITY FOR THE CITY, IMPLEMENTING AGENCIES, POLICYMAKERS, AND FUNDERS.MPF BUILT AWARENESS AND USE OF WATER WORKS AT MILL RUINS PARK AND THE OVERLOOK AT 26TH AVE N, WHICH CONTINUES TO EXPERIENCE A GROWING NUMBER OF VISITORS AFTER OPENING IN 2021. ACTIVITIES CONTINUE AROUND RIVERFIRST WITH PLANNING FOR AN ADDITIONAL PHASE OF PARK GROWTH AT WATERWORKS, THE TRAIL EXTENSION CONNECTING OLE OLSON PARK TO THE OVERLOOK, AS WELL AS A PLANNING FOR A POSSIBLE PEDESTRIAN BRIDGE CONNECTING NORTH TO NORTHEAST MINNEAPOLIS OVER THE MISSISSIPPI IN THE SAME AREA AS THE OVERLOOK.NORTH COMMONS PARKLIKE RIVERFIRST AND THROUGH THE LONG-RANGE MASTER PLANNING PROCESS, NORTH COMMONS PARK HAS EMERGED AS A TOP PRIORITY FOR BOTH THE NORTH MINNEAPOLIS COMMUNITY AND THE MINNEAPOLIS PARK AND RECREATION BOARD. IN 2023, MPF ENTERED INTO A FUNDRAISING AGREEMENT WITH MPRB TO SUPPORT FUNDING FOR THE NORTH COMMONS PROJECT WITH A $20M COMPREHENSIVE CAPITAL CAMPAIGN. OUR WORK INCLUDED 1) SECURING LEADERSHIP FUNDING; 2) PLANNING AND HOSTING ENGAGEMENT EVENTS WITH COMMUNITY COLLABORATORS; 3) INITIATING A CAPITAL CAMPAIGN COMMITTEE, AND 4) PROMOTING ENGAGEMENT AND ADVOCACY AND AMPLIFYING PARK AND PROJECT AWARENESS. EQUITABLE INVESTMENTS THROUGHOUT MINNEAPOLIS PARKSTHE MINNEAPOLIS PARKS FOUNDATION IS THE ONLY INDEPENDENT DONOR-SUPPORTED NONPROFIT THAT CONTRIBUTES ACROSS THE ENTIRE MINNEAPOLIS PARK SYSTEM. WE COLLABORATE WITH COMMUNITY TO UNLOCK PROJECTS AND PROGRAMS THAT PROMOTE EQUITY AND CULTURAL INCLUSION, HEALTH AND WELLBEING, CONNECTIONS TO THE NATURAL WORLD, CLIMATE RESILIENCE, AND ECONOMIC VITALITY.PEOPLE FOR PARKS FUNDCREATED IN 2020 THROUGH OUR CONSOLIDATION WITH PEOPLE FOR PARKS, THE PEOPLE FOR PARKS FUND CARRIES FORWARD A 40-YEAR LEGACY OF GRANT MAKING FOR SMALL NEIGHBORHOOD-BASED PROJECTS AND PROGRAMS IN MINNEAPOLIS PARKS. IN 2023, WE (1) INITIATED THE FUND'S THIRD GRANT CYCLE, DISTRIBUTING GRANTS TO LOCAL NONPROFITS AND AGENCIES; (2) DOCUMENTED THE OUTCOMES OF 2023 GRANTS WITH PROFILES ON OUR BLOG; (3) HOSTED THE POSTERS FOR PARKS SHOW, A FUNDRAISING EVENT CO-HOSTED BY LOVEMPLSPARKS WITH PROCEEDS SUPPORTING THE PEOPLE FOR PARKS FUND; (4) PARTNERED LOCAL RESTAURANTS WITH PROCEEDS SUPPORTING THE FUND; AND (5) ADMINISTERED THE FUND UNDER GUIDANCE FROM THE ADVISORY COMMITTEE, CONSISTING OF MPF BOARD MEMBERS AND REPRESENTATIVES FROM THE COMMUNITY.REIMAGINING THE CIVIC COMMONSREIMAGINING THE CIVIC COMMONS (RCC) IS A COLLABORATIVE EFFORT OF NATIONAL FOUNDATIONS AND LOCAL PARTNERS WORKING TO TRANSFORM PUBLIC SPACES IN WAYS THAT ADVANCE ENGAGEMENT, EQUITY, ENVIRONMENTAL SUSTAINABILITY, AND ECONOMIC DEVELOPMENT. IN 2023, MPF BECAME A PARTICIPATING ORGANIZATION AND PASSED THE CONVENER OF RCC ON. OUR WORK IS STILL GUIDED BY THE VALUES OF RCC.FOSTERING ENGAGEMENTMPF SEEKS TO CONNECT PEOPLE TO EACH OTHER AND NATURE THROUGH OUR PARKS. IN 2023, WE (1) HOSTED TWO NEW WALK & TALKS AND PUBLISHED COORDINATING SELF-GUIDED TOURS; AND (2) RE-STOCKED 50+ LITTLE FREE LIBRARIES WITH MORE THAN 1,500 CULTURALLY RELEVANT ADULT AND CHILDREN'S BOOKS, (3) HOSTED AN EARTH DAY CLEAN-UP ENGAGING MORE THAT 100 VOLUNTEERS TO CLEAN UP MINNEHAHA FALLS PARK AND (4)CO-HOSTED A COMMUNITY DESIGN CHARET AROUND THE NORTH COMMONS PARK PROJECT WITH THE PARK AND RECREATION BOARD.EVENTSNEXT GENERATION OF PARKS EVENT SERIESTHROUGH MPF'S ALWAYS-FREE NEXT GENERATION OF PARKS EVENTS, GLOBAL DESIGN INNOVATORS AND THOUGHT-LEADERS DEMYSTIFY THE INTERSECTION OF PARKS AND THE IMPORTANT ISSUES OF THE DAY, INCLUDING EQUITY, CLIMATE CHANGE, PHYSICAL AND MENTAL HEALTH, AND VALUE CREATION. IN 2023, MPF HOSTED THREE IN PERSON NEXT GENERATION OF PARKS EVENTS, WELCOMING MIKYOUNG KIM IN MARCH, JOS GONZLEZ IN MAY, AND SUPERINTENDENT AL BANGOURA IN DECEMBER.POSTERS FOR PARKSPOSTERS FOR PARKS IS AN ANNUAL FUNDRAISING EVENT THAT SUPPORTS THE PEOPLE FOR PARKS FUND. IN 2023, 44 ARTISTS CREATED ORIGINAL WORKS OF ART WHICH WERE SOLD AT AN IN-PERSON GALLERY EVENT ON OCTOBER 14, FOLLOWED BY A WEEK OF ONLINE SALES. NEARLY 1,000 POSTERS WERE SOLD, WITH HALF OF EACH SALE GOING TO THE ARTIST AND PROCEEDS FROM THE REMAINING HALF SUPPORTING THE PEOPLE FOR PARKS FUND.SUNRISE ON THE MISSISSIPPINEARLY 250 PEOPLE GATHERED UNDER THE BIG TENT ON THURSDAY, SEPTEMBER 7, FOR OUR ANNUAL BREAKFAST BENEFIT, SUNRISE ON THE MISSISSIPPI. WE WELCOMED NISHA BOTCHWEY, DEAN OF THE HUMPHREY SCHOOL OF PUBLIC AFFAIRS, WHO TALKED ABOUT THE SIGNIFICANCE AND IMPORTANCE OF PARKS IN OUR PUBLIC REALM. WE ALSO WELCOMED HARMONEE HARRISON AND ZAVIEN NEAL, BOTH YOUTH APPRENTICES FROM JUXTAPOSITION ARTS, TO HIGHLIGHT THE MAKING OF AND INSPIRATION BEHIND THE NEWLY CREATED RIVERVIEW ART INSTALLATION ALONG 26TH AVE. N.SUNSET IN THE PARKSWE HOSTED OVER 140 GUESTS FOR A NEW FUNDRAISER AT LONGFELLOW GARDENS. IT WAS A NIGHT OF COMMUNITY JOY, GOOD FOOD, AND MUSIC. THIS WAS A NEW EVENT THAT WE HOPE WILL FEEL MORE INCLUSIVE, DRIVE COMMUNITY-BASED FUNDRAISING FOR THE PEOPLE FOR PARKS FUND AND GROW IN SUBSEQUENT YEARS. 1142828 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 1 11 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X JOCELYN HALE 6128222656 4800 MINNEHAHA AVE S MINNEAPOLIS MN 55417 THOMAS EVERS EXECUTIVE DIRECTOR 40.00 X X 132785 0 21752 SARAH DUNIWAY CHAIR OF BOARD & EXECUTIVE COMMITTEE 4.00 X X 0 0 0 KEITH HOLLOMAN VICE CHAIR & CHAIR OF PROJECT COMMITTEE 4.00 X X 0 0 0 NIMA AHMADI TREASURER & CHAIR OF FINANCE COMMITTEE 4.00 X X 0 0 0 JASMINE RUSSELL DIRECTOR & CHAIR OF PFP COMMITTEE 2.00 X X 0 0 0 HEIDI SCHMIDT DIRECTOR & CHAIR OF DEVELOPMENT COMMITTEE 4.00 X X 0 0 0 KARIN BIRKELAND SECRETARY & CHAIR OF GOVERNANCE COMMITTEE 4.00 X X 0 0 0 ZAKARIA ADEN DIRECTOR 2.00 X 0 0 0 AL BANGOURA DIRECTOR 2.00 X 0 0 0 SUE BENNETT DIRECTOR 2.00 X 0 0 0 YUAN DANIEL CHENG DIRECTOR 2.00 X 0 0 0 MATTHEW DUDITCH DIRECTOR 2.00 X 0 0 0 JACOB FREY DIRECTOR 2.00 X 0 0 0 JOSEPH GIBBONS DIRECTOR 2.00 X 0 0 0 JOCELYN HALE DIRECTOR 2.00 X 0 0 0 JAY HALVORSON DIRECTOR 2.00 X 0 0 0 PAHOUA YANG HOFFMAN DIRECTOR 2.00 X 0 0 0 JOSEPH HUMKE DIRECTOR 2.00 X 0 0 0 KELSEY ARNESON METZGER DIRECTOR 2.00 X 0 0 0 HEATH RUDDUCK DIRECTOR 2.00 X 0 0 0 JEAN SAZEVICH DIRECTOR 2.00 X 0 0 0 BECKA THOMPSON DIRECTOR 2.00 X 0 0 0 KAREN TROUBA DIRECTOR 2.00 X 0 0 0 DONOVAN WALSH DIRECTOR 2.00 X 0 0 0 SHELLEY CARTHEN WATSON DIRECTOR 2.00 X 0 0 0 CRAIG WILSON DIRECTOR 2.00 X 0 0 0 132785 0 21752 1 0 1 0 0 143387 23600 12249126 49935 12416113 449503 449503 0 143387 69384 -69384 -69384 MISCELLANEOUS INCOME 900003 8884 8884 8884 12805116 0 0 389003 125030 125030 154536 112503 19780 22253 522374 257839 156644 107891 8978 4426 2546 2006 23614 5736 9770 8108 44315 24363 11012 8940 234 234 67905 67905 36800 36800 4348 4348 148570 96051 48601 3918 25896 14583 3987 7326 45118 15384 12214 17520 10379 5094 2790 2495 12480 5742 3552 3186 5835 4393 768 674 17318 2182 14821 315 4227 1945 1203 1079 7471 560 6600 311 FUND TRANSFER EXPENSE 455000 455000 DUES & SUBSCRIPTIONS 11828 4051 5665 2112 PROCESSING FEES 5773 429 5344 MISCELLANEOUS 4716 4716 3644 3230 414 1746389 1142828 372869 230692 12126 537489 2183983 12554871 20000 2500 1180 855 7852 6379 53340 42228 9770 11112 653716 681954 2888627 13795160 45331 86458 246589 9933795 291920 10020253 X 1155480 2412966 1441227 1361941 2596707 3774907 2888627 13795160 X 11058727 50608 -9931135 X X 0 1 X 1 0 X 3387113 2679411 2114987 1141831 12416113 21739455 3387113 2679411 2114987 1141831 12416113 21739455 9762699 11976756 182409 73296 42780 10504 449503 758492 1731 331 5418 19644 8884 36008 22533955 0.53150 0.78110 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 1,731. 2020 AMOUNT: $ 331. 2021 AMOUNT: $ 5,418. 2022 AMOUNT: $ 19,644. 2023 AMOUNT: $ 8,884. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 962 962 1814811 1815773 240789 60197 0 0 513519 221992 225913 240789 1202213 1803320 7158 10497 19617 962 38234 128380 55498 56478 60197 300553 450830 404594 50651 21684 433561 484722 1337 -59510 21955 404594 454434 9599 26961 6272 484722 36925 414640 5499 2630 454434 25000 11925 36925 0.05766 0.94234 0.00000 1 0 14412 7550 6862 38928 34678 4250 11112 FUNDS HELD FOR OTHERS 9931135 DUE TO ANNUITANTS LONG-TERM 2660 9933795 X 2993973 50608 50608 2943365 9861751 9861751 12805116 1815773 0 1815773 -69384 -69384 1746389 PART V, LINE 4: THE FOUNDATION WILL USE PROCEEDS (1) FROM THE FELDMAN ENDOWMENT FOR OUTDOOR AMENITIES IN PARKS IN SE MINNEAPOLIS AND (2) FROM OTHER ENDOWED FUNDS FOR GENERAL OPERATING PURPOSES, DONOR INTENT NOTWITHSTANDING. PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT NONPROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATUTES OF MINNESOTA LAW. ACCORDINGLY, INCOME TAXES HAVE NOT BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE FOUNDATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. THE FOUNDATION CONTINUES TO OPERATE CONSISTENTLY WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. IN COMPLIANCE WITH ITS EXEMPT STATUS, THE FOUNDATION ANNUALLY FILES A RETURN OF ORGANIZATION EXEMPT FORM INCOME TAX (FORM 990). PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS TO FUNDS HELD FOR OTHERS 9,931,135. SPECIAL EVENT EXPENSES -69,384. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -69,384. X X X X X X 1 LAURA BILLINGS COLEMAN 129 S WHEELER ST SAINT PAUL MN 55105 GRANT WRITING 0 0 0 0 HAMILTON & ASSOCIATES 530 MARSHALL AVE SAINT PAUL MN 55102 CAMPAIGN FEASIBILITY STUDY 0 0 0 0 MN SUNRISE ON THE MISSISSIPPI 85230 85230 28408 POSTERS FOR PARKS 49037 49037 31864 1 9120 9120 9112 143387 143387 69384 69384 -69384 1 MINNEAPOLIS PARK AND RECREATION BOARD 2117 W RIVER RD N MINNEAPOLIS MN 55411 416005375 115 92270 0 N/A N/A RIVERFIRST, RECREATION PROGRAMS, & PLAYGROUND EQUIPMENT MISSISSIPPI PARK CONNECTION 111 KELLOGG BLVD EAST SUITE 105 SAINT PAUL MN 55101 870786530 501C3 6000 0 N/A N/A BIPOC IN THE OUTDOORS URBAN STRATEGIES 1000 OLSON MEMORIAL HWY MINNEAPOLIS MN 55411 431141027 501C3 8300 0 N/A N/A GREEN GARDEN BAKERY - ACTIVE CHEFS HUNTERS OF COLOR 6620 NE PETTIBONE DR CORVALLIS OR 97330 853480850 501C3 5000 0 N/A N/A BAZTEC FISHING OUTDOORS - BIPOC URBAN FISHING 4 0 PART I, LINE 2: PROGRAM GRANTS: THE PARKS FOUNDATION MONITORS THE PROJECTS THROUGH STATUS REPORTS RECEIVED FROM THE GRANTEES. CAPITAL GRANTS: THE PARKS FOUNDATION MONITORS THE PROGRESS OF THE PROJECTS THROUGH PUBLIC MEETINGS, ACTIONS, AND REPORTS. X X 0 0 0 0 0 0 0 0 0 THOMAS EVERS EXECUTIVE DIRECTOR 132785 0 0 0 0 0 2799 0 18953 0 154537 0 0 0 PART I, LINE 3 MINNESOTA COUNCIL OF NONPROFITS ANNUAL COMPENSATION SURVEY WAS REVIEWED, EXECUTIVE DIRECTORS SALARY INCREASE WAS APPROVED BY THE BOARD OF DIRECTORS. X 1 49935 STOCK MARKET QUOTES 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE WHICH IS COMPOSED OF THE BOARD CHAIR, VICE CHAIR, SECRETARY, TREASURER, IMMEDIATE PAST CHAIR, FINANCE COMMITTEE CHAIR, DEVELOPMENT COMMITTEE CHAIR, GOVERNANCE COMMITTEE CHAIR, ONE AT-LARGE DIRECTOR AND THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF BUSINESS OF THE FOUNDATION IN THE INTERVAL BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED BY MANAGEMENT AND BY THE FINANCE COMMITTEE OF THE BOARD. A DRAFT IS THEN GIVEN TO THE FULL BOARD OF DIRECTORS, WHO REVIEWS AND APPROVES IT AT A MEETING BEFORE THE FORM 990 IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION'S CONFLICT OF INTEREST POLICY APPLIES TO "RESPONSIBLE PERSONS," AS DEFINED IN THE POLICY AS DIRECTORS, MEMBERS OF COMMITTEE WITH THE AUTHORITY OF THE BOARD, AND OFFICERS. RESPONSIBLE PERSONS RECEIVE A COPY OF THE CONFLICT OF POLICY ONCE A YEAR AND THEN COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. THESE FORMS ARE REVIEWED BY THE EXECUTIVE DIRECTOR. IN ADDITION, WHEN A CONFLICT OF INTEREST ARISES AT A BOARD OR COMMITTEE MEETING, THE PERSON WITH THE CONFLICT IS REQUIRED TO DISCLOSE ALL FACTS ABOUT THE CONFLICT AT THE MEETING. THE BOARD OR COMMITTEE REVIEWS EACH CONFLICT DURING THE MEETING AND DECIDES HOW TO PROCEED ON THE DECISION. THE PERSON WITH THE CONFLICT DOES NOT VOTE ON THE MATTER AND MAY BE REQUIRED TO LEAVE THE ROOM DURING THE VOTE. THE DISCLOSURE, REVIEW, AND DECISION ARE RECORDED IN THE MEETING'S MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION WAS REVIEWED AND DETERMINED BY THE EXECUTIVE COMMITTEE, USING COMPENSATION DATA FROM COMPARABLE ORGANIZATIONS STATE-WIDE AND ACROSS THE NATION. THE DELIBERATION WAS HELD IN EXECUTIVE SESSION (NO STAFF) AND WAS DOCUMENTED WITH A LETTER FROM THE CHAIR TO THE EXECUTIVE DIRECTOR, WITH A COPY TO THE STAFF MEMBER WHO HANDLES PAYROLL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FUNDS HELD FOR OTHERS -9,931,135. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.