Ida Cason Callaway Foundation

“Board of trustee member, Ken Callaway is a cousin to Edward Callaway. Board of trustee member, Fran Rogers, is the spouse of board of trustee member, Joe Rogers.”

“Members of the board and management reviewed the Form 990 before it was filed.”

“The conflict of interest policy has been distributed to officers and directors and is reviewed by the directors to ensure compliance.”

“Compensation of the organization's officers, CEO and top management are determined by the board of trustees which consists of independent persons.”

“The organization makes its information available upon request.”

“Officers compensation is allocated between the Foundation and its wholly-owned subsidiary. Amounts presented in Section A of Part VII of the Form 990 are the amounts allocated to the Foundation based on analysis of time and other statistics.”

“Equipment rental: Program service expenses 282,898. Management and general expenses 7,768. Fundraising expenses 0. Total expenses 290,666. Supplies: Program service expenses 208,682. Management and general expenses 9,097. Fundraising expenses 22,647. Total expenses 240,426. Horticulture Supplies: Program service expenses 180,655. Management and general expenses 0. Fundraising expenses 0. Total expenses 180,655. Credit Card Fees: Program service expenses 178,896. Management and general expenses 0. Fundraising expenses 0. Total expenses 178,896. Meals & Entertainment: Program service expenses 43,839. Management and general expenses 9,779. Fundraising expenses 15,447. Total expenses 69,065. Property Taxes: Program service expenses 60,062. Management and general expenses 0. Fundraising expenses 0. Total expenses 60,062. Special Projects: Program service expenses 54,823. Management and general expenses 0. Fundraising expenses 0. Total expenses 54,823. Symposium Expenses: Program service expenses 37,989. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,989. Miscellaneous: Program service expenses 18,179. Management and general expenses 15,062. Fundraising expenses 0. Total expenses 33,241. Bank Service Charges: Program service expenses 26,465. Management and general expenses 1,098. Fundraising expenses 0. Total expenses 27,563. Uniforms: Program service expenses 12,731. Management and general expenses 345. Fundraising expenses 0. Total expenses 13,076. Dues and Subscriptions: Program service expenses 6,494. Management and general expenses 4,957. Fundraising expenses 0. Total expenses 11,451. Signage: Program service expenses 8,678. Management and general expenses 2,208. Fundraising expenses 0. Total expenses 10,886. Exhibit Expense: Program service expenses 10,397. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,397. Programming/Printing: Program service expenses 8,824. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,824. Postage: Program service expenses 0. Management and general expenses 6,514. Fundraising expenses 0. Total expenses 6,514. Workshop Expense: Program service expenses 5,735. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,735. Taxes and Licenses: Program service expenses 2,674. Management and general expenses 441. Fundraising expenses 0. Total expenses 3,115. Training: Program service expenses 2,059. Management and general expenses 943. Fundraising expenses 0. Total expenses 3,002. Recruiting: Program service expenses 0. Management and general expenses 2,626. Fundraising expenses 0. Total expenses 2,626. Relocation Expense: Program service expenses 0. Management and general expenses 1,932. Fundraising expenses 0. Total expenses 1,932. Community Relations: Program service expenses 0. Management and general expenses 1,763. Fundraising expenses 0. Total expenses 1,763. Strategic planning: Program service expenses 700. Management and general expenses 484. Fundraising expenses 0. Total expenses 1,184. Consulting Fees: Program service expenses 0. Management and general expenses 230. Fundraising expenses 0. Total expenses 230.”

“The board of trustees oversees the audit and selection of the auditors.”

“The Foundation has an audit committee that reviews the audited financial statements and meets with the auditors on at least an annual basis.”

“Sharing of Paid Employees - The Foundation and it's wholly-owned subsidiary share the services of certain departments (for example the accounting, human resource,systems, marketing and telecommunications departments as well as other departments provide services to both entities). Wages are paid by each entity for the employees in these departments depending on which entity the department is assigned to. The wages of shared employees are allocated based on statistical bases and reimbursed through departmental allocations between the two entities.”

“Reimbursement Paid to Other Organization for Expenses - The Foundation and it's wholly owned subsidiary share various departmental functions. The shared departments are reimbursed through departmental allocations.”

“Reimbursement paid from other organization for expenses - The Foundation and it's wholly owned subsidiary share various departmental functions. The shared departments are reimbursed through departmental allocations.”

“Loans/Guarantees to Other organization - The Foundation loaned it's wholly-owned subsidiary $3,467 in the current year.”

“An amended return may be filed upon completion of additional information”