2026-08-12T10:44:40-04:00 2025-12-31 522212837 GREENE FINNEY CAULEY LLP 108 PROFESSIONAL CT MAULDIN SC 296623257 990 2025-01-01 571070433 UPSTATE FOREVER UPST 8642500500 507 PETTIGRU STREET GREENVILLE SC 29601 ALDON KNIGHT EXECUTIVE DIRECTOR 8642500500 2026-08-10 true WILLIAM HAUSER P02344290 8642325204 2026-08-10 2025 2025-03-06 01:10:19Z ALDON KNIGHT 507 PETTIGRU STREET GREENVILLE SC 29601 7284433 false X WWW.UPSTATEFOREVER.ORG X 1998 SC UPSTATE FOREVER IS A CONSERVATION ORGANIZATION WITH A MISSION TO PROTECT CRITICAL LANDS, WATERS, AND THE UNIQUE CHARACTER OF THE UPSTATE OF SOUTH CAROLINA. 18 18 32 312 0 3674930 6625405 25245 47250 266680 239778 372000 3966855 7284433 1336980 4317625 0 2115047 2279547 45000 0 522244 935804 1094584 4432831 7691756 -465976 -407323 9434451 9505667 155180 88315 9279271 9417352 X UPSTATE FOREVER IS A CONSERVATION ORGANIZATION WITH A MISSION TO PROTECT CRITICAL LANDS, WATERS, AND THE UNIQUE CHARACTER OF THE UPSTATE OF SOUTH CAROLINA. false false 5240672 4314025 47250 AS OF DEC 31, 2025, THE UPSTATE FOREVER LAND CONSERVATION PROGRAM IS ACCREDITED BY THE LAND TRUST ACCREDITATION COMMISSION AND HAS PROTECTED 34,872 ACRES THROUGH 183 CONSERVATION EASEMENTS IN THE UPSTATE OF SOUTH CAROLINA. 30% OF THE EASEMENTS PROVIDE PUBLIC ACCESS AND 24% ARE WORKING FARMS. IN 2025, UPSTATE FOREVER HELPED TO PRESERVE 12 PROJECTS TOTALING ABOUT 2,767 ACRES AND CONTINUES THEIR LAND MANAGEMENT PROGRAM TO HELP RESTORE HABITAT ON CONSERVATION EASEMENT PROPERTIES. 427324 IN 2025, THE CLEAN WATER PROGRAM COLLABORATED WITH DRINKING WATER UTILITIES AS WELL AS LOCAL, STATE, AND FEDERAL PARTNERS TO INSTALL A VARIETY OF BEST MANAGEMENT PRACTICES TO REDUCE WATER POLLUTION AND PERMANENTLY PROTECTING LAND IN THE TYGER RIVER WATERSHED IN GREENVILLE AND SPARTANBURG COUNTIES AND THE THREE AND TWENTY CREEK WATERSHED IN ANDERSON AND PICKENS COUNTIES, SOUTH CAROLINA. THE PROGRAM ALSO INITIATED THE DEVELOPMENT OF A SOURCE WATER PROTECTION PLAN FOR THE ROCKY RIVER WATERSHED IN ANDERSON AND ABBEVILLE COUNTIES, SOUTH CAROLINA. THE CLEAN WATER PROGRAM ALSO PARTICIPATED IN THE DEVELOPMENT OF THE STATE WATER PLAN BY SERVING ON THE SALUDA AND UPPER SAVANNAH RIVER BASIN COUNCILS TO DEVELOP A SUSTAINABLE AND EQUITABLE WATER RESOURCE ALLOCATION PLANS FOR THESE BASINS. THE PROGRAM ALSO SERVED ON THE BOARDS OF THE ANDERSON WATER COUNCIL, LAKE KEOWEE SOURCE WATER PROTECTION TEAM, THE LAKE HARTWELL PARTNERS FOR CLEAN WATER AND PARTNERED WITH THE REEDY RIVER WATER QUALITY GROUP TO IMPROVE WATER QUALITY THROUGH LOCAL ADVOCACY, EDUCATION, AND PROJECT ENGAGEMENT. 291289 600 IN 2025, LAND PLANNING AND POLICY STAFF ENGAGED WITH LOCAL ELECTED AND APPOINTED OFFICIALS AND GOVERNMENT STAFF ON ISSUES RELATED TO SMARTER LAND DEVELOPMENT, WITH A PRIMARY FOCUS ON ADVANCING POLICIES THAT IMPLEMENT CITY AND COUNTY COMPREHENSIVE PLANS.THEY PARTNERED ON EDUCATION AND ADVOCACY EFFORTS WITH TRANSIT AND HOUSING ADVOCATES AND FACILITATED A CITIZENS PLANNING ACADEMY TO EDUCATE RESIDENTS ON LOCAL LAND USE POLICIES AND AVENUES TO INFLUENCE DECISION-MAKING. SOCIAL MEDIA AND DEDICATED EMAIL LISTS WERE USED TO ENGAGE AND ACTIVATE RESIDENTS. THE ORGANIZATION SUPPORTED THE ADOPTION OF A NEW CITY OF GREENVILLE DEVELOPMENT CODE, A UNIFIED DEVELOPMENT ORDINANCE IN THE CITY OF GREER, A NEW ZONING ORDINANCE IN THE CITY OF WOODRUFF, AND AN IMPROVED TREE AND LANDSCAPING ORDINANCE IN THE CITY OF ANDERSON. CITIZENS WERE MOBILIZED TO INFLUENCE THE CITY OF GREENVILLE'S PROPOSED DEVELOPMENT CODE AND TO ADVANCE STRENGTHENED REQUIREMENTS FOR RIPARIAN BUFFERS IN GREENVILLE COUNTY. THE ORGANIZATION ALSO PARTICIPATED IN OTHER LOCAL PLANNING AND POLICY EFFORTS IN THE CITY OF SPARTANBURG AND SPARTANBURG COUNTY. 1007959 3000 OTHER WORK OF UPSTATE FOREVER INCLUDES ADVOCACY FOR PROJECTS THAT IMPACT THE UPSTATE COMMUNITY INCLUDING THE PARTNERSHIP TO ADVANCE THE SALUDA GRADE RAIL TRAIL PROJECT, ADMINISTRATION OF THE UPSTATE LAND CONSERVATION FUND (ULCF), THE ENERGY AND STATE POLICY PROGRAM THAT MAINTAINS A LEGISLATIVE FOCUS OF KEEPING UPSTATE CITIZENS AWARE OF ISSUES THAT AFFECT DAILY LIFE, AND THE HEALTH OF THE UPSTATE COMMUNITY. 1007959 3000 6967244 true true false true false false true false false true true false false false false false true false false false false false false false false false false true true false false false false false false false false false true false false false false false false false false true 29 0 true 32 true false false false false false false false false false false false false X 18 18 false false false false true true true true true false false false true true true true true true true false CA GA NC SC VA X X X JOY DICKERSON 8646301146 507 PETTIGRU STREET GREENVILLE SC 29601 ALDON KNIGHT EXECUTIVE DI 40.00 X 143670 0 0 JOY DICKERSON FINANCIAL DI 40.00 X 102128 0 11760 LISA HALLO DEPUTY EXEC. 40.00 X 108050 0 3339 MORGAN MARTIN DEVELOPMENT 40.00 X 120000 0 2631 ALLEN JACOBY CHAIR 0.50 X X 0 0 0 JOHN BAUKNIGHT IV VICE CHAIR 0.50 X X 0 0 0 EVAN CRAMER TREASURER 0.50 X X 0 0 0 JEFF TILLERSON SECRETARY 0.50 X X 0 0 0 BOB BARRETO DIRECTOR 0.50 X 0 0 0 MIKE BAUR DIRECTOR 0.50 X 0 0 0 PHIL FEISAL DIRECTOR 0.50 X 0 0 0 STINSON FERGUSON DIRECTOR 0.50 X 0 0 0 MARGARET HARRISON DIRECTOR 0.50 X 0 0 0 GLENN HILLIARD DIRECTOR 0.50 X 0 0 0 JOHN KEITH DIRECTOR 0.50 X 0 0 0 TOM KESTER DIRECTOR 0.50 X 0 0 0 KATE KONOPASEK DIRECTOR 0.50 X 0 0 0 MAURIE LAWRENCE DIRECTOR (FR 0.50 X 0 0 0 ERWIN MADDREY DIRECTOR 0.50 X 0 0 0 CHRISTINE NACHMAN DIRECTOR 0.50 X 0 0 0 GARY POLIAKOFF DIRECTOR (FR 0.50 X 0 0 0 MARK WESSON DIRECTOR 0.50 X 0 0 0 473848 17730 4 false false false 4861292 1764113 244435 6625405 PROGRAM ADMIN FEES 541900 47250 47250 47250 239778 239778 LEGAL SETTLEMENT PROCEEDS 900099 372000 372000 372000 7284433 47250 611778 141900 141900 4175725 4175725 257558 127814 129744 1745068 1262878 157045 325145 59087 45322 3522 10243 72047 58460 325 13262 145787 103616 17874 24297 30694 30694 116310 116310 31497 31497 445675 429204 15062 1409 2050 1535 515 55665 38480 6416 10769 139051 87068 25086 26897 44195 26980 17215 48888 44465 1515 2908 93124 39783 1369 51972 26220 26220 42011 11190 30370 451 ORGANIZATIONAL DUES 12906 11076 1110 720 FEES 4213 586 329 3298 OVERHEAD ALLOCATION 211851 -261628 49777 2085 1504 581 7691756 6967244 202268 522244 348217 321183 1209617 1388503 1444629 708700 15278 15797 876998 348449 554768 528549 5847598 6488849 14344 54086 9434451 9505667 155180 88315 155180 88315 X 4297397 3959880 4981874 5457472 9279271 9417352 9434451 9505667 -407323 545404 X X false true X true true true X 1655804 2328556 4360741 3674930 6625405 18645436 1655804 2328556 4360741 3674930 6625405 18645436 396575 18248861 6799 139798 205350 266680 239778 858405 28949 372000 400949 19904790 111745 0.91680 0.89960 X PART II, LINE 10 CONSULTING FEES 28,910 OTHER INCOME 39 LEGAL SETTLEMENT PROCEEDS 372,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29060 87250 116310 7575446 7691756 534588 133647 282256 298638 367640 534588 1483122 2224683 99564 118259 191559 116310 525692 70564 74660 91910 133647 370781 556172 29647 27736 44184 29060 130627 X X X X 183 34873.00 3 2 true 4564.00 337331 7041780 316931 661739 -745722 7274728 6656120 460513 552173 -627026 7041780 5197620 1419388 617216 -578104 6656120 5867106 514816 -999202 -185100 5197620 5151948 624362 166630 -75834 5867106 0.71000 0.29000 false false 62500 62500 770597 332160 438437 43901 16289 27612 528549 7829837 545404 545404 7284433 7284433 7691756 7691756 7691756 SCHEDULE D, PAGE 1, PART II, LINE 5 PART II, LINE 3 - CONSERVATION EASEMENTS MODIFIED THERE WERE 3 EASEMENTS THAT WERE MODIFIED DURING THE YEAR TO INCLUDE ADDITIONAL ACREAGE FOR EACH RESPECTIVE EASEMENT. THE DECEMBER HILL FARM EASEMENT WAS AMENDED TO INCLUDE AN ADDITIONAL 38.9 ACRES. THE MOUNTAIN BRIDGE PASSAGE EASEMENT WAS AMENDED TO INCLUDE AN ADDITIONAL 24.04 ACRES. AND THE WARRIOR MOUNTAIN EASEMENT WAS AMENDED TO INCLUDE AN ADDITIONAL 57.81 ACRES. PART II, LINE 5 - MONITORING AND ENFORCEMENT POLICY UPSTATE FOREVER MAINTAINS WRITTEN POLICIES REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCING OF CONSERVATION EASEMENTS IN ACCORDANCE WITH THE LAND TRUST ACCREDITATION STANDARDS. SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS DONATED TO UPSTATE FOREVER ARE RECORDED AT A ZERO VALUE IN THE STATEMENT OF FINANCIAL POSITION, THE STATEMENT OF ACTIVITIES AND THE STATEMENT OF FUNCTIONAL EXPENSES. CONSERVATION EASEMENTS THAT ARE PURCHASED ARE RECORDED AT A ZERO VALUE IN THE STATEMENT OF FINANCIAL POSITION, AND ARE SHOWN AS AN EXPENSE IN THE STATEMENT OF ACTIVITIES, STATEMENT OF FUNCTIONAL EXPENSES AND STATEMENTS OF CASH FLOWS. THE FUNDING SOURCE THAT ENABLES THE PURCHASE OF THESE EASEMENTS IS SHOWN AS A REVENUE IN THE STATEMENT OF ACTIVITIES AND STATEMENTS OF CASH FLOWS, RESULTING IN A NET ZERO EFFECT ON NET ASSETS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE LAND TRUST ENDOWMENT IS COMPRISED OF THREE INDIVIDUAL FUNDS: THE PRINCIPAL FUND (INVESTMENT), MONITORING FUND, AND DEFENSE FUND. INVESTMENT INCOME EARNED IS ALLOCATED TO DEFENSE AND MONITORING FUNDS TO PROVIDE CONTINUING SUPPORT FOR UPSTATE FOREVER'S OVERSIGHT RESPONSIBILITIES. UPSTATE FOREVER HAS ADDITIONAL ENDOWMENT FUNDS THAT WERE GRANTED WITHOUT RESTRICTION BUT DESIGNATED BY THE BOARD TO BE HELD AS AN ENDOWMENT TO FUND FUTURE ENDEAVORS. THE BOARD OF DIRECTORS APPROVES WHEN AND HOW TO USE THESE FUNDS. IN ADDITION TO THE LAND TRUST ENDOWMENT, IN 2023, UPSTATE FOREVER ASSUMED THE ROLE OF ADMINISTRATOR FOR THE UPSTATE LAND CONSERVATION FUND (ULCF). THE ULCF IS A RESTRICTED FUND OF UPSTATE FOREVER TO BE USED EXCLUSIVELY FOR CONSERVATION PROJECTS IN, OR NEAR, THE UPSTATE REGION OF SOUTH CAROLINA. THE ULCF IS AVAILABLE FOR USE BY UPSTATE FOREVER, OTHER LAND TRUST ORGANIZATIONS, AND FEDERAL, STATE, AND LOCAL GOVERNMENTAL ENTITIES OR AGENCIES. UPSTATE FOREVER ADMINISTERS THE INVESTMENT AND DISTRIBUTION OF THE FUNDS APPROVED BY THE COMMITTEE. true ELI BROOKS PROPERTIES LLC PO BOX 2998 SPARTANBURG SC 29304 10000 EASEMENT ASSISTANCE FOSTER FIELDS LLC 250 COWFORD BRIDGE ROAD SPARTANBURG SC 29302 15000 EASEMENT ASSISTANCE PALMETTO PIEDMONT PROPERTIES LLC 5840 LAKE RESORT TERRACE APT 220K CHATTANOOGA TN 37415 30000 EASEMENT ASSISTANCE SC FARM BUREAU PO BOX 754 COLUMBIA SC 29202 921376429 501C3 27500 EASEMENT ASSISTANCE SC PARKS & REC 1205 PENLETON ST SUITE 517 COLUMBIA SC 29201 GOV 10800 EASEMENT ASSISTANCE SPACE 100 E MAIN STREET STE 7B SPARTANBURG SC 29306 570885225 501C3 25000 EASEMENT ASSISTANCE UPPER SAVANNAH LAND TRUST 430 HALL AVE GREENWOOD SC 29646 571109364 501C3 20000 EASEMENT ASSISTANCE 4 3 EASEMENT ASSISTANCE 6 225000 PASSTHRU EASEMENT ASST. 9 3950725 SCHEDULE I, PAGE 1, PART I, LINE 2 IF AN EASEMENT FITS UPSTATE FOREVER'S REQUIRED CRITERIA, ASSISTANCE WITH APPLICATIONS TO VARYING ORGANIZATIONS WILL BE PROVIDED TO HELP WITH EASEMENT CLOSING. ANY EASEMENTS DEMONSTRATING THE NEED FOR ASSISTANCE IN CLOSING CAN BE PRESENTED TO THE ULCF COMMITTEE FOR REVIEW. UPSTATE FOREVER CONSERVATION EASEMENT PROJECTS THAT MAY NEED ADDITIONAL ASSISTANCE TO CLOSE CAN ACCESS THE CONSERVATION EASEMENT ASSISTANCE BUDGET WHICH IS APPROVED BY THE BOARD. INDIVIDUAL PROJECTS ARE APPROVED BY THE LAND TRUST COMMITTEE AND RECOMMENDED TO THE BOARD FOR APPROVAL. FOLLOW-UP ON THE PROJECTS ARE TYPICALLY OUTLINED IN THE GRANT AGREEMENTS AND AS AN ACCREDITED LAND TRUST THE ORGANIZATION MUST FOLLOW STEWARDSHIP GUIDELINES. UPSTATE FOREVER ALSO FACILITATES LAND OWNER APPLICATIONS FOR EASEMENT ASSISTANCE TO THIRD PARTY SPONSORING ORGANIZATIONS. THESE SPONSORING ORGANIZATIONS CONSIDER UPSTATE FOREVER THE GRANTEE EVEN THOUGH THE FUNDING GOES TO AN ESCROW AGENT TO BE ADMINISTERED AS PART OF THE CLOSING PROCESS. THESE TRANSACTIONS ARE NOTED IN SCHEDULE I AS PASSTHRU EASEMENT ASSISTANCE. X 14 244435 FAIR MARKET VALUE 17 false true false SCHEDULE M, PAGE 2, PART II PART I, COLUMN (B): THE NUMBERS REPORTED HERE FOR EACH RESPECTIVE CATEGORY REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PAGE 2, PART III, LINE 4B IN 2025, THE CLEAN WATER PROGRAM COLLABORATED WITH DRINKING WATER UTILITIES AS WELL AS LOCAL, STATE, AND FEDERAL PARTNERS TO INSTALL A VARIETY OF BEST MANAGEMENT PRACTICES TO REDUCE WATER POLLUTION AND PERMANENTLY PROTECTING LAND IN THE TYGER RIVER WATERSHED IN GREENVILLE AND SPARTANBURG COUNTIES AND THE THREE AND TWENTY CREEK WATERSHED IN ANDERSON AND PICKENS COUNTIES, SOUTH CAROLINA. THE PROGRAM ALSO INITIATED THE DEVELOPMENT OF A SOURCE WATER PROTECTION PLAN FOR THE ROCKY RIVER WATERSHED IN ANDERSON AND ABBEVILLE COUNTIES, SOUTH CAROLINA. THE CLEAN WATER PROGRAM ALSO PARTICIPATED IN THE DEVELOPMENT OF THE STATE WATER PLAN BY SERVING ON THE SALUDA AND UPPER SAVANNAH RIVER BASIN COUNCILS TO DEVELOP A SUSTAINABLE AND EQUITABLE WATER RESOURCE ALLOCATION PLANS FOR THESE BASINS. THE PROGRAM ALSO SERVED ON THE BOARDS OF THE ANDERSON WATER COUNCIL, LAKE KEOWEE SOURCE WATER PROTECTION TEAM, THE LAKE HARTWELL PARTNERS FOR CLEAN WATER AND PARTNERED WITH THE REEDY RIVER WATER QUALITY GROUP TO IMPROVE WATER QUALITY THROUGH LOCAL ADVOCACY, EDUCATION, AND PROJECT ENGAGEMENT. FORM 990, PAGE 2, PART III, LINE 4C IN 2025, LAND PLANNING AND POLICY STAFF ENGAGED WITH LOCAL ELECTED AND APPOINTED OFFICIALS AND GOVERNMENT STAFF ON ISSUES RELATED TO SMARTER LAND DEVELOPMENT, WITH A PRIMARY FOCUS ON ADVANCING POLICIES THAT IMPLEMENT CITY AND COUNTY COMPREHENSIVE PLANS.THEY PARTNERED ON EDUCATION AND ADVOCACY EFFORTS WITH TRANSIT AND HOUSING ADVOCATES AND FACILITATED A CITIZENS PLANNING ACADEMY TO EDUCATE RESIDENTS ON LOCAL LAND USE POLICIES AND AVENUES TO INFLUENCE DECISION-MAKING. SOCIAL MEDIA AND DEDICATED EMAIL LISTS WERE USED TO ENGAGE AND ACTIVATE RESIDENTS. THE ORGANIZATION SUPPORTED THE ADOPTION OF A NEW CITY OF GREENVILLE DEVELOPMENT CODE, A UNIFIED DEVELOPMENT ORDINANCE IN THE CITY OF GREER, A NEW ZONING ORDINANCE IN THE CITY OF WOODRUFF, AND AN IMPROVED TREE AND LANDSCAPING ORDINANCE IN THE CITY OF ANDERSON. CITIZENS WERE MOBILIZED TO INFLUENCE THE CITY OF GREENVILLE'S PROPOSED DEVELOPMENT CODE AND TO ADVANCE STRENGTHENED REQUIREMENTS FOR RIPARIAN BUFFERS IN GREENVILLE COUNTY. THE ORGANIZATION ALSO PARTICIPATED IN OTHER LOCAL PLANNING AND POLICY EFFORTS IN THE CITY OF SPARTANBURG AND SPARTANBURG COUNTY. FORM 990, PAGE 2, PART III, LINE 4D OTHER WORK OF UPSTATE FOREVER INCLUDES ADVOCACY FOR PROJECTS THAT IMPACT THE UPSTATE COMMUNITY INCLUDING THE PARTNERSHIP TO ADVANCE THE SALUDA GRADE RAIL TRAIL PROJECT, ADMINISTRATION OF THE UPSTATE LAND CONSERVATION FUND (ULCF), THE ENERGY AND STATE POLICY PROGRAM THAT MAINTAINS A LEGISLATIVE FOCUS OF KEEPING UPSTATE CITIZENS AWARE OF ISSUES THAT AFFECT DAILY LIFE, AND THE HEALTH OF THE UPSTATE COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 6 ANY INDIVIDUAL, FAMILY, BUSINESS, CORPORATION OR OTHER ENTITY INTERESTED IN SUPPORTING THE MISSION OF THE ORGANIZATION AND WILLING TO UPHOLD ITS POLICIES SHALL BE ELIGIBLE FOR MEMBERSHIP UPON PAYMENT OF DUES. FORM 990, PAGE 6, PART VI, LINE 7A DIRECTORS ARE ELECTED BY MAJORITY VOTE OF THE MEMBERSHIP IN ATTENDANCE AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 7B AMENDMENTS TO THE BYLAWS REQUIRE A TWO-THIRDS VOTE OF THE MEMBERSHIP REPRESENTED AT THE ANNUAL MEETING OR A SPECIAL MEETING CALLED FOR SUCH PURPOSES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCIAL DIRECTOR, EXECUTIVE DIRECTOR, AND TREASURER. A DRAFT COPY OF THE RETURN IS ALSO PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. THE BOARD IS GIVEN ONE WEEK TO REVIEW AND COMMENT ON THE FORM 990. A PUBLIC DISCLOSURE COPY OF THE RETURN IS PROVIDED TO PROTECT DONOR PRIVACY. FORM 990, PAGE 6, PART VI, LINE 12C THE EXECUTIVE COMMITTEE REGULARLY REVIEWS AND ENSURES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION STUDIES ARE DONE AT LEAST EVERY OTHER YEAR TO VERIFY MARKET RATE COMPENSATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD DURING THE ANNUAL REVIEW PROCESS. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF OTHER STAFF POSITIONS IS BASED ON PERIODIC REVIEW OF MARKET COMPENSATION. STAFF RAISES ARE RECOMMENDED AS PART OF THE BUDGET PROCESS AND REVIEWED AND APPROVED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PAGE 12, PART XII, LINE 2C BEGINNING ON APRIL 1, 2026, THE ORGANIZATION IS CHANGING ITS ACCOUNTING PERIOD TO A FISCAL YEAR RATHER THAN A CALENDAR YEAR. SO INSTEAD OF HAVING THE FINANCIALS AUDITED FOR TWO SEPARATE PERIODS OF 1/1/2025 - 12/31/2025 AND THEN 1/1/2026 - 3/31/2026, THE ORGANIZATION COMPLETED A SINGLE 15 MONTH AUDIT FOR THE PERIOD OF 1/1/2025 - 3/31/2026. AFTER THE AUDIT WAS COMPLETED BY THE INDEPENDENT ACCOUNTANT, THE AUDITED FINANCIALS WERE BROKEN UP INTO THE TWO TAX PERIODS (1/1/2025 - 12/31/2025 AND 1/1/2026 - 3/31/2026) NECESSARY TO COMPLETE THE FEDERAL FORM 990 FILING REQUIREMENTS.