INTERNATIONAL CATHOLIC JURISTS FORUM INC: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL CATHOLIC JURISTS FORUM INC (EIN 82-1024987)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-11-14
- IRS object ID
- 202323199349205647
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T20:51:24-07:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Guardian Angel Nonprofit Services | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 417 Belleview Blvd | AddressLine1Txt |
| City | Steubenville | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43952 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821024987 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL CATHOLIC JURISTS FORUM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 7348270943 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6017 Pine Ridge Road Number 165 | AddressLine1Txt |
| City | Naples | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34119 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jane Adolphe | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7348270943 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James Hostetler | PreparerPersonNm |
| PTIN | P01486124 | PTIN |
| Phone | 7402820883 | PhoneNum |
| Preparation | 2023-11-15 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 1 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $112,000 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $112,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $112,000 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $44,484 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $4,589 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $25,351 | OtherExpensesTotalAmt |
| Total Expenses | $74,424 | TotalExpensesAmt |
| Excess Or Deficit For Year | $37,576 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $79,559 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $141 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $117,276 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,559 | BOYAmt |
| EOY | $117,276 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,559 | BOYAmt |
| EOY | $117,276 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,559 | BOYAmt |
| EOY | $117,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | The International Catholic Jurists Forum (ICJF) was established to produce, compile, and share resources on fundamental human rights under attack in the regional and international human rights protection systems. It operates as a forum for Catholic jurists and scholars to study, research, and discuss moral issues of the day related to attacks on the rights of the family, life, and religious freedom. This mission is inspired by the Holy See's document, The Charter of the Rights of the Family, which articulates fundamental principles, rights, and duties knowable by right reason as illuminated by faith. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| INTERNATIONAL CONFERENCES: The International Catholic Jurists Forum (ICJF) conducts international conferences for Catholic jurists and experts. In 2022, ICJF organized two (2) international conferences, both conducted in Rome, Italy. Three (3) "on-line" conferences were conducted in 2021. In March of 2020 (prior to COVID), and in 2015, 2016, and 2018, ICJF held international conferences at Ave Maria Law School (Ave Maria, FL). In 2017 and 2018, ICJF conducted international conferences at Cardinal Stefan Wyszynski University, in Warsaw. This first line of activity (international conferences) leads to ICJF's other lines of activity. Please see below (Publishing, Web Presence, and Media Alerts). ICJF conducts conferences for Catholic jurists and scholars. In 2013, the Pontifical Council for the Family and The Union of Catholic Jurists cohosted an International Conference, in Rome, entitled The Rights of the Family and the Challenges of the Contemporary World. The idea for a website was launched in 2013 at the conference cohosted by these two entities. The website developed into the ICJF organization. In 2015, ICJF incorporated in Florida under its original name, the International Center on Law, Life, Faith, and Family (ICOLF). From 2014 to 2021, conferences studied pertinent issues of the day touching on law, life, faith, and family. Past conferences have focused on persecution and genocide of Christians, the nature and meaning of equality and non-discrimination, the global compacts on migration and refugees, the nature and meaning of international human rights, and clerical sexual misconduct. Over the years, numerous international expert meetings and strategy sessions have been held at Ave Maria School Law in Naples, Florida, at the Cardinal Stefan Wyszynski University, in Warsaw, and in Rome. Outcome initiatives have included the publication of books and the creation of expert coalitions and related initiatives. In 2021, the name of the organization was changed to the International Catholic Jurists Forum (ICJF) to better reflect its principal work of providing a meeting place for Catholic jurists and scholars from around the globe. In 2022, for the first time, ICJF conducted two (2) international conferences, both in Rome. Please see our website at https://icjurist.org/ for more details. The dollar figure for expenses for this line of activity is an estimate. | $0 | $25,136 |
| PUBLISHING: ICJF international conferences have resulted in the publishing of scholarly books and articles as well as the formation of projects to address critical international moral issues. Information about ICJF, some of its work products, and its collaboration with other organizations, is posted at the ICJF website under headings entitled, Projects, Books, Conferences, News, Resources, and Media. For example, under Projects, is a description of how ICJF "interfaces with international scholars, experts, and government officials to build strategies to assist persecuted Christians around the globe." This is referred to as "The JP II Persecution Project." (Please see ICJF's website at https://icjurist.org/icjf-projects/ for more information.) Under Books, are descriptions and book reviews of six (6) books published by Catholic scholars. For example, two of the books, Clerical Sexual Misconduct: An Interdisciplinary Analysis, and Clerical Sexual Misconduct: A Foundational Conversation, were published after ICJF's international conferences of 2018 and 2021, respectively. (Please see ICJF's website at https://icjurist.org/books/ for more information.) The dollar figure for expenses for this line of activity is an estimate. | $0 | $24,644 |
| WEBSITE PRESENCE: ICJF disseminates information to the public through its website. There is information about (1) how ICJF began, (2) what ICJF stands for, and (3) ICJF staff, scholars, and experts (who have contributed to ICJF), as well as ICJF's board of advisors. There is also a summary of the ICJF Projects (a total of seven (7) projects currently). As mentioned above, ICJF's international conferences have resulted in the publishing of six (6) scholarly books. A description and book reviews (some in Italian and some in English), are posted at ICJF's website as well as links to the book publisher and other online book sellers. These ICJF Projects, book descriptions, and articles, often address critical international moral issues. For more information, please see the ICJF's website at icjurist.org. Click on About, Projects, Books, Conferences, News, Resources, and Media to see the ICJF's work product and other information. The dollar figure for expenses for this line of activity is an estimate. | $0 | $12,322 |
| MEDIA ALERTS: ICJF issues "press releases" which are posted under Media at its website. These posts often address critical international moral issues. To see ICJF's media alerts, please go to ICJF's website at icjurist.org and click on "Media." The dollar figure for expenses for this line of activity is an estimate. | $0 | $12,322 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $74,424 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Jane Adolphe | ||||
| President, Treasurer, Secretary, and Trustee | 10 | $0 | $0 | $0 |
| Michael Vacca | ||||
| Vice President and Trustee | 1 | $0 | $0 | $0 |
| John Klink | ||||
| Trustee | 0 | $0 | $0 | $0 |
| Leonard Leo | ||||
| Trustee | 0 | $0 | $0 | $0 |
| Geoffrey Stickland | ||||
| Trustee | 0 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jane Adolphe | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6017 Pine Ridge Road Number 165 | AddressLine1Txt |
| City | Naples | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7348270943 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
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 | $40,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $112,000 | CurrentTaxYearAmt |
| Total | $292,000 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $112,000 | CurrentTaxYearAmt |
| Total | $292,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,160 | SubstantialContributorsTotAmt |
| Public Support Total170 | $282,840 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $292,000 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $0 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96863 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00 | 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Header, Line C | The International Catholic Jurists Forum (ICJF) changed the name of its organization in 2021. The prior name was the International Center on Law, Life, Faith, and Family (ICOLF). In 2023, ICJF changed its address from 1025 Commons Circle, Naples, FL, to 6017 Pine Ridge Road, Number 165, Naples, FL 34119. |
| Form 990-EZ, Part I, Line 16 | Description;Amount^Bank Fees for Wire Payments and Stop Payment;215|June Conference Rome Italy;13761|December Conference Rome Italy;11375^Total;25351^ |
| Form 990-EZ, Part I, Line 20 | The bank balance as of June 30, 2023, is $117,276. ICJF's ending balance as of June 30, 2023, is $117,135. The difference is $141. Thus, the $141 is added here to make Line 21 equal Line 27, as required. |
| Form 990-EZ, Part III, Line (28-31) | The dollar figures for Lines 28 through 31 expenses are estimates. |