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      <FactsAndCircumstancesTestTxt>1. SPONDYLOARTHRITIS RESEARCH AND TREATMENT NETWORK (SPARTAN) HAS PUBLIC SUPPORT OF 29% , OVER TWO AND A HALF TIMES THE MINIMUM AMOUNT REQUIRED TO BE A PUBLIC CHARITY. 2. SPARTAN IS A PROFESSIONAL SOCIETY THAT RECEIVES SUPPORT FROM MULTIPLE PHARMACEUTICAL COMPANIES. EACH OF THESE PHARMACEUTICAL COMPANIES ARE PUBLICLY OWNED AND THEREFORE REPRESENT MILLIONS OF INDIVIDUAL SHAREHOLDERS. ADDITIONALLY, SPARTAN'S ACTIVITIES BENEFIT APPROXIMATELY 7 MILLION INDIVIDUALS, WHICH IS VERY SUBSTANTIAL PERCENTAGE OF THE POPULATION OF THE UNITED STATES. MUCH OF SPARTAN'S FOCUS CENTERS ON RESEARCH AND EDUCATION TO IMPROVE THE CARE OF PATIENTS WITH CHRONIC BACK PAIN, AS WELL AS THE TREATMENT OF THOSE IN WHOM THE BACK PAIN IS FOUND TO HAVE AN INFLAMMATORY CAUSE (SPONDYLOARTHRITIS). APPROXIMATELY 8% OF ADULTS HAVE CHRONIC BACK PAIN, AND ABOUT 1% OF THE ADULT POPULATION HAS SPONDYLARTHRITIS. EVEN WITH THE MOST CONSERVATIVE ESTIMATES, MILLIONS OF PEOPLE IN THE UNITED STATES, AND EVEN MORE WORLDWIDE, ARE IMPACTED BY SPARTAN'S ACTIVITIES.3. SPARTAN HAS A GOVERNING BODY MADE UP OF 11 LEADERS IN THE FIELD, WHO EDUCATE THE PUBLIC AND ARE SCIENTISTS AND EXPERTS IN PROVIDING CARE TO PATIENTS WITH BACK PAIN. SPECIFICALLY, WE HAVE A HIGHLY DIVERSE GOVERNING BODY AS EVIDENCED BY (A) GEOGRAPHIC DIVERSITY, WITH BOARD MEMBERS FROM ALL OVER THE UNITED STATES (ALABAMA, CALIFORNIA, MASSACHUSETTS, OHIO, TEXAS, AND UTAH) AS WELL AS CANADA AND MEXICO; AND (B) LEADERS IN BOTH PEDIATRIC (DR. STOLL) AS WELL AS ADULT (NAKEMURA, GARCIA-VALLARDARES, DUBREUIL, ERMANN, HAROON, LIEW, MAGREY, BITTAR, REVEILLE, RAYCHAUDHURI).4. MEDICAL RESEARCH WHICH IS SPONSORED BY SPARTAN IS MADE AVAILABLE TO THE GENERAL PUBLIC AND IS PUBLISHED IN SCHOLARLY JOURNALS. THE RECIPIENTS OF SPARTAN GRANTS ARE REQUIRED TO PUBLISH THEIR HIGH IMPACT WORK IN PEER-REVIEWED MEDICAL JOURNALS. ADDITIONALLY, AS A LEADER IN THE COMMUNITY, SPARTAN DEVELOPED AND PUBLISHED IN 2016 AND UPDATED IN 2019 RECOMMENDATIONS THAT GUIDE TREATMENT OF PATIENTS WITH SPONDYLOARTHRITIS ACROSS THE WORLD. SPARTAN HAS MADE THESE GUIDELINES AVAILABLE WITHOUT CHARGE TO ALL INTERESTED PARTIES, INCLUDING PATIENTS AS WELL AS PROVIDERS AND THIRD-PARTY PAYERS. 5. SPARTAN'S PROGRAMS ARE SPONSORED AND RUN BY MEMBERS OF THE PUBLIC WITH SPECIAL KNOWLEDGE AND EXPERTISE. SPECIFICALLY, THE PHARMACEUTICAL DONORS HAVE SELECTED SPARTAN BASED UPON MUTUAL KNOWLEDGE OF AND INTEREST IN SPONDYLOARTHRITIS. SPARTAN MEMBERS ARE SELECTED ON THE BASIS OF RECOGNIZED EXPERTISE IN TREATMENT, EDUCATION, OR RESEARCH WITHIN THE FIELD OF SPONDYLOARTHRITIS.6. SPARTAN MAINTAINS A COMPREHENSIVE PROGRAM TO ACCOMPLISH ITS CHARITABLE WORK: FOSTERING RESEARCH AND EDUCATION IN SPONDYLOARTHRITIS IN THE UNITED STATES. SPECIFICALLY, SINCE ITS INCEPTION IN 2013, SPARTAN HAS MAINTAINED A PROGRAM TO FUND PILOT AND SEED RESEARCH GRANTS TO SCIENTISTS STUDYING VARIOUS ASPECTS OF SPONDYLOARTHRITIS. ADDING TO THE IMPACT OF THESE GRANTS IS THAT THEY ARE TARGETED TO JUNIOR RESEARCHERS, ENSURING A CONTINUED PIPELINE OF PHYSICIAN SCIENTISTS WHO WILL CARE FOR AND STUDY SPONDYLOARTHRITIS WELL INTO THE FUTURE. ALL GRANT APPLICATIONS ARE REVIEWED BY AN IMPARTIAL, UNCONFLICTED GROUP OF EXPERTS, AND THE DOLLAR VALUE OF THE AWARDS IS COMMENSURATE WITH SIMILAR GRANTS OFFERED BY NON-PROFIT ORGANIZATIONS, INCLUDING ACADEMIC FACILITIES. THE FINAL VOTE TO APPROVE THE GRANTS IS MADE BY THE SPARTAN BOARD OF DIRECTORS DURING ITS REGULARLY SCHEDULED MEETINGS, OF WHICH MINUTES ARE MAINTAINED. ADDITIONALLY, SPARTAN HAS RECURRING EDUCATIONAL PROGRAMS AIMED AT RHEUMATOLOGY TRAINEES, PROVIDERS CARING FOR PATIENTS WITH SPONDYLOARTHRITIS, AND PROVIDERS OUTSIDE RHEUMATOLOGY WHO MAY ENCOUNTER THESE PATIENTS PRIOR TO DIAGNOSIS. THESE ACTIVITIES BENEFIT THE PROFESSIONAL PERFORMANCE OF HEALTH CARE PROVIDERS TAKING CARE OF PATIENTS WITH SPONDYLOARTHRITIS AND OTHER INFLAMMATORY RHEUMATIC DISEASES AND, INDIRECTLY, MILLIONS OF PATIENTS.7. SPARTAN'S REQUESTS FOR MEMBERSHIP ARE DESIGNED TO ENROLL A SUBSTANTIAL NUMBER OF MEMBERS OF THE COMMUNITY. SPECIFICALLY, SPARTAN ENCOURAGES TRAINEES TO JOIN SPARTAN. THERE ARE LEVELS OF MEMBERSHIP THAT INCLUDE PHYSICIANS WITH VARYING LEVELS OF EXPERIENCE AND EXPERTISE IN THE FIELD; INCLUDING RHEUMATOLOGISTS, GASTROENTEROLOGISTS, RADIOLOGISTS AND OPHTHALMOLOGISTS.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>PART II, SHORT YEAR EXPLANATION:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S CURRENT FILING REPRESENTS A SHORT-YEAR SPANNING FROM 8/1/2025 THROUGH 9/30/2025.</ExplanationTxt>
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          <BusinessNameLine1Txt>THE REGENTS OF THE UNIVERSITY OF CALIFORNIA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1111 FRANKLIN ST 12TH FLOOR</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94607</ZIPCd>
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        <PurposeOfGrantTxt>SPONDYLOARTHRITIS RESEARCH GRANT</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>OREGON HEALTH &amp; SCIENCE UNIVERSITY</BusinessNameLine1Txt>
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          <AddressLine1Txt>3181 SW SAM JACKSON PARK ROAD</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97239</ZIPCd>
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        <CashGrantAmt>25000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SPONDYLOARTHRITIS RESEARCH GRANT</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>THE REGENTS OF THE UNIVERSITY OF CALIFORNIA</BusinessNameLine1Txt>
        </RecipientBusinessName>
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          <AddressLine1Txt>1111 FRANKLIN ST 12TH FLOOR</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94607</ZIPCd>
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        <RecipientEIN>943067788</RecipientEIN>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SPONDYLOARTHRITIS RESEARCH GRANT</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>THE UNIVERSITY OF TEXAS HEALTH SCIENCE CENTER AT HOUSTON</BusinessNameLine1Txt>
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          <AddressLine1Txt>7000 FANNIN SUITE 1706</AddressLine1Txt>
          <CityNm>HOUSTON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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        <PurposeOfGrantTxt>SPONDYLOARTHRITIS RESEARCH GRANT</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>UNIVERSITY OF WASHINGTON</BusinessNameLine1Txt>
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          <AddressLine1Txt>1410 NE CAMPUS PARKWAY</AddressLine1Txt>
          <CityNm>SEATTLE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98195</ZIPCd>
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        <RecipientEIN>916001537</RecipientEIN>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SPONDYLOARTHRITIS RESEARCH GRANT</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>BRIGHAM AND WOMEN'S HOSPITAL</BusinessNameLine1Txt>
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          <AddressLine1Txt>75 FRANCIS STREET</AddressLine1Txt>
          <CityNm>BOSTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
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        <PurposeOfGrantTxt>SPONDYLOARTHRITIS RESEARCH GRANT</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>THE UNIVERSITY OF ALABAMA</BusinessNameLine1Txt>
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          <AddressLine1Txt>1720 2ND AVE S BIRMINGHAM AL</AddressLine1Txt>
          <CityNm>BIRMINGHAM</CityNm>
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        <PurposeOfGrantTxt>SPONDYLOARTHRITIS RESEARCH GRANT</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWED THE FORM 990 PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR, PRINCIPAL OFFICER, AND COMMITTEE MEMBER ANNUALLY SIGNS A STATEMENT WHICH: 1) AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY; AND 2) DISCLOSES THAT PERSON'S INTERESTS THAT COULD REASONABLY GIVE RISE TO CONFLICTS OF INTEREST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CORRECTION OF PRIOR YEAR MISSTATED ASSET BALANCES 136,036.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S AUDIT COMMITTEE HAS RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR, SUBJECT TO THE APPROVAL OF THE BOARD OR DIRECTORS.</ExplanationTxt>
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</Return>