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        <FormAndLineReferenceDesc>Part III, Line 4: Description of organization's collections and how it furthers its purpose.</FormAndLineReferenceDesc>
        <ExplanationTxt>THE JONATHAN ART FOUNDATION COLLECTION CONSISTS OF 464 WORKS OF ART. THE COLLECTIONHOLDS 54 PHOTOGRAPHS BY ROBERT KETCHUM AND WORKS ON PAPER BY BOTH EARLY CALIFORNIAAND MID-CENTURY ARTISTS. MOST OF THE PIECES DEPICT LANDSCAPES AND THE MAJORITYARE SCENES OF NORTHERN AND SOUTHERN CALIFORNIA FROM MOUNTAIN VISTAS TO SEASCAPESDISPLAYING DRAMATIC COASTLINES. EARLY CALIFORNIA ARTISTS OF NOTE INCLUDE: FRANZBISCHOFF, ALSON CLARK, JOHN FROST, JOSEPH KLEITSCH, JOHN MARSHALL GAMBLE, ANNA HILLS,JEAN MANNHEIM, EDGAR PAYNE, HANSON PUTHUFF, GUY ROSE, ELMER WACHTEL, MARION WACHTEL, AND WILLIAM WENDT. THE COLLECTION HOLDS 70 WATERCOLORS OF MID 20TH CENTURY ARTISTS SUCH AS MAURICE LOGAN AND MILLARD SHEETS.THREE HUNDRED AND THIRTY THREE PIECES IN THE COLLECTION ARE BY THEODORE LUKITS(1897-1992), WHOSE PORTRAITS IN OIL AND LANDSCAPES IN OIL AND PASTEL WERE DONATED BYLUKITS AND HIS WIFE TO THE FOUNDATION. LUKITS WAS A WELL-KNOWN ARTIST AND ANACKNOWLEDGED TEACHER IN THE LOS ANGELES ART COMMUNITY AND MANY OF HIS STUDENTS AREPRESENTLY PRACTICING ARTISTS OF PLEIN AIR AND LANDSCAPE IMAGERY.THE FOUNDATION CONTINUES TO UPDATE THE CURRENT VALUE OF ITS COLLECTION BY ENGAGINGPROFESSIONAL APPRAISERS FROM BONHAMS TO ENSURE THE APPROPRIATE INSURANCE VALUE ISPROPERLY RECORDED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 AND RELATED STATE FORMS ARE REVIEWED BY THE EXECUTIVE COMMITTEE; THEN PASSED TO THE ENTIRE BOARD FOR APPROVAL</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS ARE REQUIRED ANNUALLY TO DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
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        <ExplanationTxt>ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST BY CONTACTING THE FOUNDATION BY TELEPHONE OR EMAIL AT inquiries@jonathanart.org</ExplanationTxt>
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        <ExplanationTxt>APPRAISED VALUE OF ART SOLD = -$119075</ExplanationTxt>
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