2024-04-15T10:13:25-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 231977514 YOUTH ADVOCATE PROGRAMS INC YOUT 7172327580 3899 N FRONT ST HARRISBURG PA 17110 JOANNE TROUTMAN COO 7172327580 2024-04-15 1 JOANNE TROUTMAN XXX-XX-XXXX 0 X KERRI N BOGDA CPA P00760402 7177404863 2024-04-15 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GARY IVORY 3899 N FRONT ST HARRISBURG PA 17110 103861106 0 X WWW.YAPINC.ORG X 1975 PA PROVIDE INDIVIDUALS WITH THE OPPORTUNITY TO DEVELOP AND BE VALUED AS ASSETS IN THEIR COMMUNITIES. 15 15 3737 15 0 0 4258908 8958459 79048589 93799150 195348 895942 0 0 83502845 103653551 44764 49417 0 0 62592901 72780330 0 0 62934 17847279 24034607 80484944 96864354 3017901 6789197 43486321 58810821 22931928 31459750 20554393 27351071 X YAP'S MISSION IS TO DELIVER AND ADVOCATE FOR SAFE AND EFFECTIVE COMMUNITY-BASED ALTERNATIVES TO RESIDENTIAL CARE AND INCARCERATION THAT EMPOWER INDIVIDUALS, FAMILIES, AND NEIGHBORHOODS TO THRIVE. 0 0 85938231 49417 93799150 THE PURPOSE OF YOUTH ADVOCATE PROGRAMS, INC. IS TO PROVIDE HUMANE COMMUNITY-BASED ALTERNATIVE PROGRAMS FOR THE CARE AND PROTECTION OF INDIVIDUALS WHO ARE, HAVE BEEN, OR MAY BE SUBJECT TO COMPULSORY CARE, SUPERVISION, TREATMENT, AND/OR INCARCERATION IN PUBLIC OR PRIVATE INSTITUTIONS.THE OBJECTIVES OF YOUTH ADVOCATE PROGRAMS, INC. ARE TO PROVIDE TO SOCIAL AND JUDICIARY AGENCIES A COST-EFFECTIVE ALTERNATIVE TO RESIDENTIAL CARE AS WELL AS AN AFTERCARE SERVICE TO THOSE WHO ARE RETURNING TO THE COMMUNITY. TO FULFILL THIS OBJECTIVE, TWO NON-RESIDENTIAL PROGRAMS ARE OFFERED. THEY ARE THE COMMUNITY ADVOCATE PROGRAM AND THE SUPPORTED WORK PROGRAM.THE CLIENT POPULATION SERVED BY THE PROGRAM IS PRIMARILY CHILDREN, YOUTH, AND THEIR PARENTS. HOWEVER, THE PROGRAM ALSO ACCEPTS REFERRALS OF ADULT CLIENTS WHO ARE IN NEED OF IN-HOME SUPPORT SERVICES IN ORDER TO LIVE INDEPENDENTLY AND REMAIN IN COMMUNITY PLACEMENTS. YOUTH ADVOCATE PROGRAMS, INC. ACCEPTS CLIENTS WHO ARE EXPERIENCING ABUSE, NEGLECT, DELINQUENCY, MENTAL ILLNESS, DEVELOPMENTAL DISABILITIES, MENTAL RETARDATION, AND SUBSTANCE ABUSE.IN ORDER TO ENHANCE THE DELIVERY OF MENTAL AND BEHAVIORAL HEALTH SERVICES TO CHILDREN AND THE COMMUNITY, YOUTH ADVOCATE PROGRAMS, INC. HAS APPLIED FOR AND RECEIVED LICENSES TO PROVIDE SERVICES IN THE STATES OF PENNSYLVANIA, NEW JERSEY, NEW YORK, ARIZONA, SOUTH CAROLINA AND TEXAS. YOUTH ADVOCATE PROGRAMS, INC. PROVIDES BEHAVIORAL HEALTH REHABILITATION SERVICES TO CHILDREN AND YOUTH IN THESE STATES PURSUANT TO STATE AND COUNTY CONTRACTS OR PURSUANT TO TITLE IX OF THE SOCIAL SECURITY ACT ("MEDICAID"). THESE SERVICES ARE PROVIDED CONSISTENT WITH YOUTH ADVOCATE PROGRAMS, INC.'S ARTICLES OF INCORPORATION TO PROVIDE COMMUNITY BASED ALTERNATIVE PROGRAMS FOR THE CARE AND PROTECTION OF CHILDREN WHO MAY BE SUBJECT TO INSTITUTIONALIZATION OR REQUIRE COMMUNITY AND/OR FAMILY BASED SUPPORT PROGRAMS. 85938231 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 392 0 3737 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NJ NY SC MD PA VA NV GA WV IN TX RI KY KS IL FL CO OH AR X RICHARD STOTTLEMYER II 7172327580 3899 N FRONT ST HARRISBURG PA 17110 TREMAINE REESE ESQ CHAIRMAN OF THE BOARD 0.50 0.00 X X 0 0 0 JUAN SEPULVEDA VICE CHAIR 0.50 0.00 X X 0 0 0 JANET LINCOLN SECRETARY 0.50 0.00 X X 0 0 0 CLARENCE CAMPBELL TREASURER 0.50 0.00 X X 0 0 0 TRACY MORANT ADAMS DIRECTOR (AS OF MAR. '22) 0.50 0.00 X 0 0 0 KAMIA BROWN DIRECTOR 0.50 0.00 X 0 0 0 THOMAS FOSTER DIRECTOR 0.50 0.00 X 0 0 0 JAMES GEE DIRECTOR (AS OF MAR. '22) 0.50 0.00 X 0 0 0 HUSNAH KHAN DIRECTOR (AS OF MAR. '22) 0.50 0.00 X 0 0 0 MARK LESTER DIRECTOR (AS OF MAR. '22) 0.50 0.00 X 0 0 0 WILLIAM WACHOB DIRECTOR 0.50 0.00 X 0 0 0 STEPHEN WARD DIRECTOR 0.50 0.00 X 0 0 0 ELLANA WATSON DIRECTOR (AS OF MAR. '22) 0.50 0.00 X 0 0 0 MAMIE JACKSON WILLIAMS MA DIRECTOR 0.50 0.00 X 0 0 0 TONI YOUNG DIRECTOR 0.50 0.00 X 0 0 0 JOSEPH ALLEN JAY SNYDER DIRECTOR (UNTIL DEC. '22) 0.50 0.00 X 0 0 0 DONNCHA HUGHES DIRECTOR (UNTIL MAR. '22) 0.50 0.00 X 0 0 0 SEBASTIAN JOHNSON DIRECTOR (UNTIL JAN. '23) 0.50 0.00 X 0 0 0 GARY IVORY CEO (AS OF 5/24/23) 40.00 0.00 X 181607 0 7757 RICHARD STOTTLEMYER II CFO 40.00 0.00 X 129600 0 16569 STEPHANIE HART CPO (UNTIL SEPT. '22) 40.00 0.00 X 243964 0 21060 JEFF FLEISCHER CEO (UNTIL AUG. '22) 40.00 0.00 X 220625 0 14164 DORIENNE SILVA COO (UNTIL FEB. '23) 40.00 0.00 X 175259 0 15635 DAVID WILLIAMS CPO (AS OF 2/27/23) 0.50 0.00 X 106569 0 29000 BARBARA SUMBATIAN PSYCHIATRIST 40.00 0.00 X 277977 0 0 KENYATTA CANIDATE CERTIFIED RN 40.00 0.00 X 141760 0 9329 KELLY WILLIAMS CHIEF OF MARKETING 40.00 0.00 X 138288 0 16862 EMMA CHEN GENERAL COUNSEL 40.00 0.00 X 118183 0 6407 JESSICA CARLTON-HUMENIK VICE PRESIDENT 40.00 0.00 X 118108 0 4724 1851940 0 141507 23 0 1 0 NEW LIFE CENTERS OF CHICAGOLAND NFP 4101 W 51ST ST CHICAGO IL 60632 CHILDREN & FAMILY SERVICES 858786 CHILDREN'S HOME AND AID SOCIETY OF ILLIN 200 WEST MONROE STREET STE 2100 CHICAGO IL 60606 CHILDREN & FAMILY SERVICES 781322 BUILD INCORPORATED 5100 W HARRISON ST CHICAGO IL 60644 CHILDREN & FAMILY SERVICES 481346 LIFELINE TO HOPE 2308 W HARRISON ST - 2ND FLOOR CHICAGO IL 60612 TRAINING 341747 CONSILIUM STAFFING LLC 6363 N STATE HWY 161 SUITE 800 IRVING TX 75038 STAFFING SERVICES 322429 13 10000 637389 8311070 8958459 FEES FOR SERVICES 624100 93799150 93799150 93799150 358943 358943 299509 445045 128400 79155 171109 365890 536999 536999 103653551 93799150 0 895942 39789 39789 9628 9628 1140897 519826 621071 61882346 57411328 4442101 28917 435999 413238 22569 192 3783986 3782186 1800 5537102 5080382 454333 2387 185867 185867 269600 269600 35770 35770 5920917 4110309 1810608 238682 191543 47139 3197448 2278483 918965 4006100 3896501 109599 2374731 2294506 80225 790086 647294 142792 159065 26 129618 29421 249700 249700 2098595 1924004 174374 217 PROGRAM ACTIVITIES EXP. 1828571 1827351 1220 EQUIP. RENTAL & MAINT. 870500 207265 663235 ANCILLARY SERVICES 520015 513627 6388 ADMINISTRATION 517172 193813 323359 771788 597132 174656 96864354 85938231 10863189 62934 7288 7384 13017596 18440339 19983106 20906774 1897690 1957664 7183047 4418667 552243 2764380 3537312 3848277 10000 10000 4481086 10876003 43486321 58810821 5297864 8305559 14395611 12136970 383462 1714548 2854991 9302673 22931928 31459750 X 17561659 24059315 2992734 3291756 20554393 27351071 43486321 58810821 X 6789197 10518 -3037 X 0 1 X 1 1 1 X 4384767 4381942 5749180 4258908 8958459 27733256 72548122 73999905 68987364 79048589 93799150 388383130 76932889 78381847 74736544 83307497 102757609 416116386 4002288 4001323 4006331 4004820 8010805 24025567 0 4002288 4001323 4006331 4004820 8010805 24025567 392090819 138331 109716 87541 176920 358943 871451 138331 109716 87541 176920 358943 871451 3659 114094 258838 376591 77074879 78605657 75082923 83484417 103116552 417364428 0.93940 0.95640 0.00210 0.00160 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: ENDOWMENT FUND DEATH BENEFIT - 2018 AMOUNT: $ 341. 2019 AMOUNT: $ 100,000. 2020 AMOUNT: $ 200,000. MISCELLANEOUS INCOME - 2018 AMOUNT: $ 363. 2019 AMOUNT: $ 21. COMPANY OVERHEAD - 2018 AMOUNT: $ 2,955. 2019 AMOUNT: $ 14,073. 2020 AMOUNT: $ 17,233. WORKERS COMP DIVIDENDS - 2020 AMOUNT: $ 35,346. NON-CHARITABLE FUNDRAISING AND GAMING RECEIPTS - 2020 AMOUNT: $ 6,259. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 269600 269600 0 PART II-B, LINE 1: LOBBYING ORGANIZATIONS HAVE BEEN USED TO: (1) KEEP THE ORGANIZATION ADVISED OF PENDING LEGISLATION THAT MAY AFFECT PROGRAMS FOR YOUTH; (2) ASSIST WITH IMPLEMENTATION OF MANAGED CARE FUNDING; (3) MAKE THE ORGANIZATION AWARE OF AVAILABLE GRANTS AND/OR FUNDING OPPORTUNITIES FOR THE PROGRAM. 4081167 27668 320048 39789 4389094 4494085 174006 -554472 32452 4081167 3445500 162593 976175 52574 37609 4494085 3045044 265901 187480 52925 3445500 2583669 366307 149821 54753 3045044 0.00000 0.57558 0.42442 0 0 2738758 379912 2358846 4444289 4038755 405534 2764380 CSV -OFFICERS' LIFE INSURANCE 746117 CSV -ENDOWMENT LIFE INSURANCE 924150 DEFERRED COMPENSATION PLAN ASSETS 2702336 RIGHT OF USE ASSETS 6503400 10876003 DEFERRED COMPENSATION PLAN LIABILITY 2702336 OPERATING LEASE OBLIGATIONS 6600337 9302673 X 103577764 10518 -86305 -75787 103653551 0 103653551 96781086 0 96781086 83268 83268 96864354 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO PROVIDE SCHOLARSHIPS FOR YOUTH UPON THEIR SUCCESSFUL COMPLETION OF THE YAP PROGRAM. IT IS HOPED THAT RECIPIENTS WILL HAVE THE OPPORTUNITY TO THRIVE IN THE PROFESSIONAL WORLD AND FOCUS ON ACHIEVING PERSONAL GOALS. SCHOLARSHIPS ARE AWARDED FOR COLLEGE, TECHNICAL SCHOOL, BUSINESS SCHOOL OR OTHER PRACTICAL ENDEAVORS. SCHOLARSHIPS ARE AWARDED ANY TIME OF THE YEAR AND RECIPIENTS CAN RE-APPLY EVERY SEMESTER. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION DESCRIBED UNDER THE INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3), EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, IF ANY. IN ADDITION, THE INTERNAL REVENUE SERVICE (IRS) HAS MADE A DETERMINATION THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGES IN CSV OF ENDOWMENT LIFE INSURANCE -3,037. RECLASS OF NEGATIVE COMPANY OVERHEAD -47,498. INVESTMENT MANAGEMENT FEES -35,770. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF NEGATIVE COMPANY OVERHEAD 47,498. INVESTMENT MANAGEMENT FEES 35,770. 1 GUATEMALA YOUTH ADVOCATE PROGRAMS 0 0 GRANTS MADE TO RECIPIENT IN REGION PROVIDES DIRECT ASSISTANCE TO FAMILIES IN POVERTY 4491 SIERRA LEONE YOUTH ADVOCATE PROGRAMS 0 0 GRANTS MADE TO RECIPIENT IN REGION PROVIDES DIRECT ASSISTANCE TO FAMILIES IN POVERTY 5137 0 0 0 0 0 0 9628 0 9628 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, CASH DONATIONS SERVE AS GENERAL SUPPORT FOR THE CHILDREN OF THE CIVIL WAR. 5137 CHECK AND EFT 0 1 0 0 0 0 0 0 0 PART I, LINE 2: EXECUTIVE SENIOR STAFF PERIODICALLY TELEPHONE AND VISIT SIERRA LEONE TO OBSERVE HOW THE GRANTS ARE SPENT. YAP RETAINS INVOICES FOR GRANTS USED OUTSIDE OF THE U.S. AND REPORTS MAJOR ACCOMPLISHMENTS TO THE BOARD OF DIRECTORS. YAP HAS AN INTERNATIONAL COMMITTEE THAT TRACKS THE USE OF THESE GRANTS IN THEIR MINUTES. PART I, LINE 3: THE ACCRUAL METHOD IS USED TO ACCOUNT FOR EXPENDITURES. PART III ACCOUNTING METHOD: SCHEDULE F, PART I YOUTH ADVOCATE PROGRAMS, INC.(YAP) ASKS THEIR EMPLOYEES TO HELP ORGANIZATIONS IN OTHER COUNTRIES WHOSE MISSIONS MIRROR YAP'S MISSION. YAP FACILITATES THESE DONATIONS TO TWO RECIPIENTS: THE NATIONAL MOVEMENT FOR STREET CHILDREN IN GUATEMALA AND SIERRA LEONE YOUTH ADVOCATE PROGRAMS IN SIERRA LEONE. THEY ACCOMPLISH THIS BY PROVIDING FOR PAYROLL WITHHOLDINGS TO SUPPORT THESE TWO ENTITIES. YOUTH ADVOCATE PROGRAMS, INC. WITHHOLDS VOLUNTARY PAYROLL DEDUCTIONS FROM EMPLOYEES WHO HAVE SO REQUESTED, POOLS THESE WITHHOLDINGS AND PERIODICALLY FORWARDS THESE AMOUNTS TO THE ABOVE DESIGNATED RECIPIENTS. ADDITIONALLY, A FEW (NON-EMPLOYEE) DONORS MAKE GIFTS RESTRICTED TO THESE PROGRAMS. NO FUNDS OTHER THAN THESE CONTRIBUTIONS TO YOUTH ADVOCATE PROGRAMS, INC. IS USED TO SUPPORT OVERSEAS ORGANIZATIONS. EXECUTIVE SENIOR STAFF PERIODICALLY CALL AND VISIT BOTH GUATEMALA AND SIERRA LEONE AND ADVISE THE STAFF ON HOW THEIR DONATIONS WERE USED. 1 SCHOLARSHIPS 42 39789 PART I, LINE 2: THE ORGANIZATION PROVIDES SCHOLARSHIPS TO INDIVIDUALS PARTICIPATING IN YAP'S PROGRAMS. INDIVIDUALS MUST APPLY FOR THE SCHOLARHIP. ALL APPLICATIONS ARE REVIEWED BY A COMMITTEE WHO MAKES AWARD DECISIONS BASED ON MERIT. ALL MONIES ARE DISTRIBUTED DIRECTLY TO THE EDUCATIONAL INSTITUTION THE AWARD RECIPIENT IS ATTENDING. X X X X 1 0 0 0 0 0 0 0 0 BARBARA SUMBATIAN PSYCHIATRIST 277977 0 0 0 0 0 0 0 0 0 277977 0 0 0 STEPHANIE HART CPO (UNTIL SEPT. '22) 204481 0 0 0 39483 0 0 0 21060 0 265024 0 0 0 JEFF FLEISCHER CEO (UNTIL AUG. '22) 142938 0 0 0 77687 0 8927 0 5237 0 234789 0 0 0 DORIENNE SILVA COO (UNTIL FEB. '23) 175259 0 0 0 0 0 6800 0 8835 0 190894 0 0 0 GARY IVORY CEO (AS OF 5/24/23) 181607 0 0 0 0 0 7757 0 0 0 189364 0 0 0 KELLY WILLIAMS CHIEF OF MARKETING 138288 0 0 0 0 0 5676 0 11186 0 155150 0 0 0 KENYATTA CANIDATE CERTIFIED RN 141760 0 0 0 0 0 0 0 9329 0 151089 0 0 0 PART I, LINE 4A SEVERANCE PAYMENTS STEPHANIE HART - $39,483 JEFF FLEISCHER - $77,687 DANA M STOTTLEMYER WIFE OF THE CFO 91769 THE AMOUNT IS THE TOTAL COMPENSATION PAID TO A FAMILY MEMBER OF A CURRENT OFFICER. THE OFFICER DID NOT SUPERVISE THE EMPLOYEE NOR WAS INVOLVED IN DETERMINING THE EMPLOYEE'S COMPENSATION. 0 FORM 990, PART VI, SECTION A, LINE 2 DANA AND RICHARD STOTTLEMYER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B AFTER COMPLETION OF THE FORM 990, THE CFO ELECTRONICALLY FORWARDS IT TO THE INDEPENDENT TREASURER AND THE AUDIT COMMITTEE. THE TREASURER REVIEWS THE 990, THEN THE WHOLE BOARD IS GIVEN ACCESS TO THE RETURN AT A BOARD MEETING BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C YOUTH ADVOCATE PROGRAMS, INC. DOES AN ANNUAL DISTRIBUTION OF THEIR CONFLICT OF INTEREST POLICY WITH A RENEWAL STATEMENT ATTESTING COMPLIANCE OR NONCOMPLIANCE WITH AN EXPLANATION OF THE CIRCUMSTANCES OF SUCH. THE POLICY IS REVIEWED AT THE NOVEMBER MEETING WITH THE BOARD OF DIRECTORS AND EXECUTIVE MANAGERS AND WITH ALL SUSPECTED OR REPORTED BREACHES INVESTIGATED BY THE CHIEF COMPLIANCE OFFICER FOR OCCURRENCES IN BETWEEN. ON A QUARTERLY BASIS, THE INTEGRITY COMPLIANCE COMMITTEE HOLDS A MEETING TO REVIEW INTERNAL AND EXTERNAL COMPLIANTS OR REPORTS OF IMPROPRIETIES. WHEN AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS, INDIVIDUAL BOARD MEMBERS, OFFICERS, OR SENIOR ADMINISTRATIVE STAFF MAY VOLUNTARILY REMOVE THEMSELVES OR BE REMOVED INVOLUNTARILY FROM PARTICIPATING IN THE ACTION INVOLVED. ACTIONS TAKEN, INCLUDING SANCTIONS AS APPROPRIATE, WILL CONFORM WITH APPLICABLE STATE AND FEDERAL LAWS AND REGULATIONS CONCERNING CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS SETS THE EVALUATION CRITERIA AND COMPENSATION PACKAGE FOR THE CEO. THIS WAS COMPLETED AFTER AN INDEPENDENT STUDY OF EXECUTIVE SALARIES AND THE BOARD EXECUTIVE COMMITTEE ENSURING THAT COMPENSATION OF ALL OFFICERS REFLECTS INDUSTRY MEASURES AS DETERMINED BY ANY AND ALL FACTORS INCLUDING THE STUDY OF IRS FORMS 990 FOR SIMILAR COMPANIES. THE CHIEF EXECUTIVE OFFICER SETS THE EVALUATION CRITERIA AND COMPENSATION PACKAGE FOR ALL OTHER KEY EMPLOYEES. THIS WAS COMPLETED AFTER AN INDEPENDENT STUDY OF EXECUTIVE SALARIES AND THE CHIEF EXECUTIVE OFFICER ENSURING THAT COMPENSATION OF ALL KEY EMPLOYEES REFLECTS INDUSTRY MEASURES USING ANY AND ALL FACTORS INCLUDING THE STUDY OF OTHER COMPANIES' IRS FORMS 990. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST (PHONE, MAIL, EMAIL), YAP, INC. MAILS A COPY OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE REQUESTER WITHIN 24 HOURS. FORM 990, PART XI, LINE 9: CHANGES IN CSV OF ENDOWMENT LIFE INSURANCE -3,037.