AMERICAN FRIENDS OF EMANUAL INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: AMERICAN FRIENDS OF EMANUAL INC (EIN 83-0695845)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-15
IRS object ID: 202403209349313565
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-15T13:39:56-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	831558778	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HEIMFELD ASSOCIATES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1335 41ST ST	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	112183505	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	830695845	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN FRIENDS OF EMANUEL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	9177892741	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1553 41ST STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11218	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BENYOMEN MARKSTEIN	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	9177892741	PhoneNum
Signature	2024-05-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	YITZCHOK HEIMFELD	PreparerPersonNm
PTIN	P00907441	PTIN
Phone	7184805353	PhoneNum
Preparation	2024-11-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BENYOMEN MARKSTEIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1553 41ST STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11218	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$389,479	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Activity Or Mission	TO PROMOTE AND ENHANCE EDUCATION IN THE CITY OF EMANUAL, ISRAEL. TO PROVIDE SUPPORT FOR EDUCATION AND WELLBEING OF SPECIAL NEEDS CHILDREN IN EMANUAL AND THE SURROUNDING AREAS.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$353,657	PYContributionsGrantsAmt
CY Contributions Grants	$377,635	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$11,844	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$353,657	PYTotalRevenueAmt
CY Total Revenue	$389,479	CYTotalRevenueAmt
PY Grants And Similar Paid	$315,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$311,823	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$15,481	CYTotalFundraisingExpenseAmt
PY Other Expenses	$126,423	PYOtherExpensesAmt
CY Other Expenses	$29,832	CYOtherExpensesAmt
PY Total Expenses	$441,423	PYTotalExpensesAmt
CY Total Expenses	$341,655	CYTotalExpensesAmt
PY Revenues Less Expenses	-$87,766	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$47,824	CYRevenuesLessExpensesAmt
Total Assets BOY	$325,508	TotalAssetsBOYAmt
Total Assets EOY	$378,546	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$325,508	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$378,546	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROMOTE AND ENHANCE EDUCATION IN THE CITY OF EMANUAL, ISRAEL. TO PROVIDE SUPPORT FOR EDUCATION AND WELLBEING OF SPECIAL NEEDS CHILDREN IN EMANUAL AND THE SURROUNDING AREAS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$312,739	ExpenseAmt
Grant	$311,823	GrantAmt
Desc	TO PROMOTE AND ENHANCE EDUCATION IN THE CITY OF EMANUAL, ISRAEL. TO PROVIDE SUPPORT FOR EDUCATION AND WELLBEING OF SPECIAL NEEDS CHILDREN IN EMANUAL AND THE SURROUNDING AREAS.	Desc
Total Program Service Expenses	$312,739	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	Yes (true)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BENYOMEN MARKSTEIN	PersonNm
Phone	9177892741	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1553 41ST STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11218	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MOSHE GARFINKEL
DIRECTOR	1.00	Yes (X)	$0	$0	$0
BENYOMEN MARKSTEIN
DIRECTOR	2.50	Yes (X)	$0	$0	$0	Yes (X)
NAFTALI WILHELM
DIRECTOR	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$377,635	AllOtherContributionsAmt
Total Contributions	$377,635	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,844	TotalRevenueColumnAmt
Exclusion	$11,844	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$389,479	TotalRevenueColumnAmt
Exclusion	$11,844	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$311,823	TotalAmt
Program Services	$311,823	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,150	TotalAmt
Management And General	$2,150	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$15,000	TotalAmt
Fundraising	$15,000	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,285	TotalAmt
Management And General	$11,285	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$481	TotalAmt
Fundraising	$481	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$916	TotalAmt
Program Services	$916	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$341,655	TotalAmt
Program Services	$312,739	ProgramServicesAmt
Management And General	$13,435	ManagementAndGeneralAmt
Fundraising	$15,481	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$325,508	BOYAmt
EOY	$378,546	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$325,508	BOYAmt
EOY	$378,546	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$325,508	BOYAmt
EOY	$378,546	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$325,508	BOYAmt
EOY	$378,546	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$325,508	BOYAmt
EOY	$378,546	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$47,824	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$5,214	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$102,991	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$64,053	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$180,519	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$353,657	CurrentTaxYearMinus1YearAmt
Current Tax Year	$377,635	CurrentTaxYearAmt
Total	$1,078,855	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$102,991	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$64,053	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$180,519	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$353,657	CurrentTaxYearMinus1YearAmt
Current Tax Year	$377,635	CurrentTaxYearAmt
Total	$1,078,855	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$44,998	SubstantialContributorsTotAmt
Public Support Total170	$1,033,857	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$11,844	CurrentTaxYearAmt
Total	$11,844	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$1,090,699	TotalSupportAmt
Public Support CY170	0.94790	PublicSupportCY170Pct
Public Support PY170	0.89920	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Purpose Of Grant	TO FURTHER PURPOSE	PurposeOfGrantTxt
Cash Grant	$311,823	CashGrantAmt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE F, PAGE 5, PART V	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION PERFORMS ONGOING REVIEWS OF GRANTEES TO ENSURE THAT THEY ARE PROPERLY RECOGNIZED TAX-EXEMPT ENTITIES AND THAT THEIR REQUIRED FINANCIALS ARE IN ORDER. IN ADDITION, THE ORGANIZATION RESERVES THE RIGHT TO REVIEW THE BOOKS AND RECORDS OF THE GRANTEES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE TAX PREPARER SENDS THE BOARD OF DIRECTORS A DRAFT COPY OF THE COMPLETED TAX RETURN FOR REVIEW AND COMMENTS. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN, THEY NOTIFY THE TAX PREPARER AND A FINAL VERSION OF THE RETURN IS SENT TO THE PRESIDENT. THE EXECUTIVE DIRECTOR SIGNS THE E- FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE TAX RETURN PREPARER E-FILES THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 12C	ALL DIRECTORS, OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.
FORM 990, PAGE 6, PART VI, LINE 15A	THE COMPENSATION OF THE PRESIDENT, EXECUTIVE DIRECTOR AND OTHER OFFICERS ARE BASED ON WHAT OTHER INDUSTRIES PAY FOR JOBS WITH THE SAME OR SIMILAR TYPES OF RESPONSIBILITIES.
FORM 990, PAGE 6, PART VI, LINE 15B	THE COMPENSATION OF THE PRESIDENT, EXECUTIVE DIRECTOR AND OTHER OFFICERS ARE BASED ON WHAT OTHER INDUSTRIES PAY FOR JOBS WITH THE SAME OR SIMILAR TYPES OF RESPONSIBILITIES.
FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST, THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING DOCUMENTS AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990.