FAIRWAYS FOR FREEDOM INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- FAIRWAYS FOR FREEDOM INC (EIN 47-5491069)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-08-21
- IRS object ID
- 202002349349300200
- Schema version
- 2019v5.0
- 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 | 2020-08-21T04:48:30-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 473665737 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MF & ASSOCIATES GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8409 N MILITARY TRAIL STE 119 | AddressLine1Txt |
| City | PALM BEACH GARDENS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33410 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 475491069 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FAIRWAYS FOR FREEDOM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FAIR | BusinessNameControlTxt |
| Phone | 9179211381 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5200 N OCEAN DRIVE UNIT 401 | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROGER SCHIFFMAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9179211381 | PhoneNum |
| Signature | 2020-09-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHARON HOWARD | PreparerPersonNm |
| PTIN | P01623783 | PTIN |
| Phone | 5616911100 | PhoneNum |
| Preparation | 2020-08-21 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 40.121.4.26 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-08-21 | IPDt |
| IP Tm | 04:48:30 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 115491F91821578C8404BF6EE8238F807B6CD85C | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 115491F91821578C8404BF6EE8238F807B6CD85C | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROGER SCHIFFMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5200 N OCEAN DRIVE UNIT 401 | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $201,838 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FAIRWAYSFORFREEDOM.US | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | FAIRWAYS FOR FREEDOM PROVIDES COMBAT-INJURED VETERANS WITH INSTRUCTION AND PRACTICE IN EVIDENCE-INFORMED, CLINICALLY TESTED, SELF-REGULATION TECHNIQUES; OPPORTUNITIES FOR THERAPEUTIC, RECREATIONAL (GOLF, AND COMMUNITY BUILDING SOCIAL ACTIVITIES; TRAINING ON HEALTHY LIFESTYLE CHOICES AND EDUCATION ABOUT COMMUNITY-BASED VETERAN RESOURCES FOR POST-RETREAT RE- INTEGRATION. THE GOAL IS ALSO TO CONNECT LEADERS IN THE BUSINESS COMMUNITY (AMBASSADORS/DONORS) WITH COMBAT-INJURED VETERANS THROUGH THE GAME OF GOLF. BUSINESS PROFESSIONALS SERVE AS MENTORS TO THE VETERANS AND, IN TURN, LEARN WHAT TRUE SACRIFICE IS ALL ABOUT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $184,627 | PYContributionsGrantsAmt |
| CY Contributions Grants | $201,268 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $230 | PYInvestmentIncomeAmt |
| CY Investment Income | $570 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $184,857 | PYTotalRevenueAmt |
| CY Total Revenue | $201,838 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | 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 | $21,759 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $183,853 | PYOtherExpensesAmt |
| CY Other Expenses | $201,415 | CYOtherExpensesAmt |
| PY Total Expenses | $183,853 | PYTotalExpensesAmt |
| CY Total Expenses | $201,415 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,004 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $423 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $50,914 | TotalAssetsBOYAmt |
| Total Assets EOY | $42,124 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $635 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $50,279 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $42,124 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FAIRWAYS FOR FREEDOM PROVIDES COMBAT-INJURED VETERANS WITH INSTRUCTION AND PRACTICE IN EVIDENCE-INFORMED, CLINICALLY TESTED, SELF-REGULATION TECHNIQUES; OPPORTUNITIES FOR THERAPEUTIC, RECREATIONAL (GOLF, AND COMMUNITY BUILDING SOCIAL ACTIVITIES; TRAINING ON HEALTHY LIFESTYLE CHOICES AND EDUCATION ABOUT COMMUNITY -BASED VETERAN RESOURCES FOR POST-RETREAT REINTEGRATION. THE GOAL IS ALSO TO CONNECT LEADERS IN THE BUSINESS COMMUNITY WITH COMBAT-INJURED VERTERANS THROUGH THE GAME OF GOLF. BUSINESS PROFESSIONALS SERVE AS MENTORS TO THE VETERANS AND, IN TURN, LEARN WHAT TRUE SACRIFICE IS ALL ABOUT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $11,254 | ExpenseAmt |
| Desc | RED LEDGES, UTAH, MAY 14-19, 2019: 6-DAY THERAPY, GOLFING AND HEALING RETREAT TO RED LEDGES, IN HEBER CITY, UTAH. THE RETREAT CENTERED ON MINDFULNESS TRAINING TECHNIQUES FOR COMBAT- INJURED VETERANS SUFFERING FROM PTSD, TBI AND PHYSICAL INJURIES. IN ADDITION TO GOLF INSTRUCTION EVERY DAY, THE VETERANS RECEIVED MINDFULNESS TRAINING,INCLUDING GROUP THERAPY SESSIONS BY A LICENSED PSYCHOLOGIST AND A SPORT PSYCHOTHERAPIST, EQUINE THERAPY, HIKING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $56,207 | ExpenseAmt |
| Desc | NORTHWEST IRELAND, SEPTEMBER 21-29, 2019: 8-DAY THERAPY, GOLFING AND HEALING RETREAT TO NORTHWEST IRELAND. THE RETREAT CENTERED ON MINDFULNESS TRAINING TECHNIQUES FOR COMBAT-INJURED VETERANS SUFFERING FROM PTSD, TBI AND PHYSICAL INJURIES. THE VETERANS RECEIVED MINDFULNESS TRAINING, INCLUDING GROUP THERAPY SESSIONS BY A SPORT PSYCHOTHERAPIST. THE RETREAT INCLUDED FISHING AND HIKING, IN ADDITION TO GOLF INSTRUCTION. THE COURSES PLAYED INCLUDED SANDY HILLS, OLD TOM MORRIS, GLASHEDY LINKS, BALLYLIFFIN OLD LINKS AND PORTSALON. THE VETERANS WERE SPONSORED IN PART BY "AMBASSADORS". | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $74,468 | ExpenseAmt |
| Desc | NOVA SCOTIA CANADA, SEPTEMBER 7-14, 2019: 8-DAY THERAPY, GOLFING AND HEALING RETREAT TO NOVA SCOTIA. THE RETREAT CENTERED ON MINDFULNESS TRAINING TECHNIQUES FOR COMBAT-INJURED VETERANS SUFFERING FROM PTSD, TBI AND PHYSICAL INJURIES. IN ADDITION TO GOLF INSTRUCTION EVERY DAY, THE VETERANS WENT FISHING AND HIKING. THE VETERANS ALSO RECEIVED MINDFULNESS TRAINING,INCLUDING GROUP THERAPY SESSIONS BY A LICENSED PSYCHOLOGIST AND A SPORT PSYCHOTHERAPIST. THE COURSES PLAYED INCLUDED DUNDEE, CABOT LINKS, CABOT CLIFFS AND HIGHLAND LINKS. THE VETERANS WERE SPONSORED IN PART BY "AMBASSADORS". | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $28,890 | ExpenseAmt |
| Desc | OTHER FUNCTIONAL EXPENSES AND SPONSORSHIPS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $28,890 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $170,819 | 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 | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | 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 |
| 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 |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DE | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROGER SCHIFFMAN | PersonNm |
| Phone | 9179211381 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5200 N OCEAN DRIVE UNIT 401 | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ROGER SCHIFFMAN | ||||||
| PRESIDENT | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PATRICIA DONNELLY | ||||||
| TREASURER | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID SINGER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN SCHIFFMAN | ||||||
| SECRETARY | 5.00 | 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 |
| Fundraising | $59,100 | FundraisingAmt |
| All Other Contributions | $142,168 | AllOtherContributionsAmt |
| Total Contributions | $201,268 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $570 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $570 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $59,100 | ContriRptFundraisingEventAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $201,838 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $570 | RelatedOrExemptFuncIncomeAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,925 | TotalAmt |
| Management And General | $2,925 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,043 | TotalAmt |
| Program Services | $4,228 | ProgramServicesAmt |
| Management And General | $815 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,566 | TotalAmt |
| Program Services | $578 | ProgramServicesAmt |
| Management And General | $3,988 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,114 | TotalAmt |
| Program Services | $137,114 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,362 | TotalAmt |
| Program Services | $5,362 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| FUNDRAISING EXPENES | $21,759 | $21,759 | ||
| PRE PAID GOLF COURSE FEES | $5,803 | $5,803 | ||
| PRE PAID HOTELS & AIRFARE | $5,051 | $5,051 | ||
| POSTAGE & DELIVERY | $3,066 | $2,727 | $339 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,726 | TotalAmt |
| Program Services | $9,956 | ProgramServicesAmt |
| Management And General | $770 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,415 | TotalAmt |
| Program Services | $170,819 | ProgramServicesAmt |
| Management And General | $8,837 | ManagementAndGeneralAmt |
| Fundraising | $21,759 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,066 | BOYAmt |
| EOY | $20,019 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,225 | BOYAmt |
| EOY | $22,105 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,623 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,914 | BOYAmt |
| EOY | $42,124 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635 | 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 | $50,279 | BOYAmt |
| EOY | $42,124 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,279 | BOYAmt |
| EOY | $42,124 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,914 | BOYAmt |
| EOY | $42,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $423 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$8,578 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 Minus3 Years | $220,901 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $210,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $184,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $201,268 | CurrentTaxYearAmt |
| Total | $817,579 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $220,901 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $210,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $184,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $201,268 | CurrentTaxYearAmt |
| Total | $817,579 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $817,579 | PublicSupportTotal170Amt |
| Total Support | $817,579 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $570 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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 | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| EUROPE (IRELAND) | PROGRAM SERVICES | GOLF RETREATS | $56,207 |
| NORTH AMERICA ( CANADA ) | PROGRAM SERVICES | GOLF RETREATS | $74,468 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $130,675 | SubtotalSpentAmt |
| Total Spent | $130,675 | TotalSpentAmt |
| 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 1, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | EUROPE (IRELAND) 56,207 0 NORTH AMERICA ( CANADA ) 74,468 0 | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FUNDRAISER - RH | Event1Nm |
| Gross Receipts Event1 | $59,100 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $59,100 | CharitableContriEvent1Amt |
| Gross Receipts Total | $59,100 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $59,100 | CharitableContributionsTotAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | FAIRWAYS FOR FREEDOM PROVIDES COMBAT-INJURED VETERANS WITH INSTRUCTION AND PRACTICE IN EVIDENCE-INFORMED, CLINICALLY TESTED, SELF-REGULATION TECHNIQUES; OPPORTUNITIES FOR THERAPEUTIC, RECREATIONAL (GOLF, AND COMMUNITY BUILDING SOCIAL ACTIVITIES; TRAINING ON HEALTHY LIFESTYLE CHOICES AND EDUCATION ABOUT COMMUNITY -BASED VETERAN RESOURCES FOR POST-RETREAT REINTEGRATION. THE GOAL IS ALSO TO CONNECT LEADERS IN THE BUSINESS COMMUNITY WITH COMBAT-INJURED VERTERANS THROUGH THE GAME OF GOLF. BUSINESS PROFESSIONALS SERVE AS MENTORS TO THE VETERANS AND, IN TURN, LEARN WHAT TRUE SACRIFICE IS ALL ABOUT. |
| FORM 990, PAGE 2, PART III, LINE 4D | OTHER FUNCTIONAL EXPENSES AND SPONSORSHIPS. |
| FORM 990, PAGE 6, PART VI, LINE 2 | ROGER SCHIFFMAN PRES/DIR SPOUSE PATRICIA DONNELLY TREASURER SPOUSE KATHLEEN SCHIFFMAN SECRETARY DAUGHTER |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE OFFICERS AND DIRECTOR(S) OF THE ORGANIZATION ARE INTIMATELY INVOLVED WITH AND IN THE ORGANIZATION'S ACTIVITIES, AND USE THIS KNOWLEDGE TO REVIEW THE FORM 990. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ARTICLE 9 (CONFLICT OF INTEREST AND COMPENSATION APPROVAL POLICIES) OF THE TAXPAYER'S BYLAWS PROVIDES IN SECTION3 (CONFLICT OF INTEREST AVOIDANCE PROCEDURES) AS FOLLOWS: A. DUTY TO DISCLOSE. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DEFINED IN SECTION 2(A) AS INCLUDING 'ANY DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, OR ANY OTHER PERSON WHO IS A "DISQUALIFIED PERSON" AS DEFINED IN SECTION 4958(F)(1) OF THE INTERNAL REVENUE CODE AND AS AMPLIFIED BY SECTION 53-4958-3 OF THE IRS REGULATIONS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST' MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. B. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEEMEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. C. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMNT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER THE CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. D. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTATNCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | ARTICLE 9(CONFLICT OF INTEREST AND COMPENSATION APPROVAL POLICIES) OF THE TAXPAYER'S BYLAWS PROVIDES IN SECTION 5 (COMPENSATION APPROVAL POLICIES), AS FOLLOWS: "A VOTING MEMBER OF THE GOVERNING BOARD WHO RECEIVES COMPENSATION, DIRECTLY OF INDIRECTLY, FROM THE CORPORATION IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. A VOTING MEMBER OF ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OF INDIRECTLY, FROM THE CORPORATION FOR SERVICES IS PRECLUDED FRON VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. A VOTING MEMBER OF THE GOVERNING BOARD OR ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM THE CORPORATION, EITHER INDIVIDUALLY OR COLLECTIVELY, IS PROHIBITED FROM PROVIDING INFORMATION TO ANY COMMITTEE REGARDING COMPENSATION. WHEN APPROVING COMPENSATION FOR DIRECTORS, OFFICERS AND EMPLOYEES, CONTRACTORS, AND ANY OTHER COMPENSATION CONTRACT OR ARRANGEMENT, IN ADDITION TO COMPLYING WITH THE CONFLICT OF INTEREST REQUIREMENTS AND POLICIES CONTAINED IN THE PRECEDING AND FOLLOWING SECTIONS OF THIS ARTICLE AS WELL AS THE PRECEDING PARAGRAPHS OF THIS SECTION OF THIS ARTICLE, THE BOARD OR A DULY CONSTITUTED COMMITTEE OF THE BOARD SHALL ALSO COMPLY WITH THE FOLLOWING ADDITIONAL REQUIREMENTS AND PROCEDURES: A. THE TERMS OF COMPENSATION SHALL BE APPROVED BY THE BOARD OR COMPENSATION COMMITTEE PRIOR TO THE FIRST PAYMENT OF COMPENSATION; B. ALL MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO APPROVE COMPENSATION ARRANGEMENTS MUST NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AS SPECIFIED IN IRS REGULATION SECTION 53.4958-69(C)(III), WHICH GENERALLY REQUIRES THAT EACH BOARD MEMBER OR COMMITTEE MEMBER APPROVING A COMPENSATION ARRANGEMENT BETWEEN THIS ORGANIZATION AND A 'DISQUALIFIED PERSON' (AS DEFINED IN SECTION 4958(F)(1) OF THE INTERNAL REVENUE CODE AND AS AMPLIFIED BY SECTION 53.4958-3 OF THE IRS REGULATIONS): 1. IS NOT THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT, OR A FAMILY MEMBER OF SUCH PERSON; 2. IS NOT IN AN EMPLOYMENT RELATIONSHIP SUBJECT TO THE DIRECTION OR CONTROL OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT; 3. DOES NOT RECEIVE COMPENSATION OR OTHER PAYMENTS SUBJECT TO APPROVAL BY THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT; 4. HAS NO MATERIAL FINANCIAL INTEREST AFFECTED BY THE COMPENSATION ARRANGEMENT; AND 5. DOES NOT APPROVE A TRANSACTION PROVIDING ECONOMIC BENEFITS TO THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT, WHO IN TURN HAS APPROVED OR WILL APPROVE A TRANSACTION PROVIDING BENEFITS TO THE BOARD OR COMMITTEE MEMBER. C. THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO APPROVING THE TERMS OF COMPENSATION. APPROPRIATE DATA MAY INCLUDE THE FOLLOWING: 1. COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS. 'SIMILARY SITUATED' ORGANIZATIONS ARE THOSE OF A SIMILAR SIZE, PURPOSE, AND WITH SIMILAR RESOURCES; 2. THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THIS ORGANIZATION; 3. CURRENT COMPENSATION LEVELS COMPILED BY INDEPENDENT FIRMS; 4. ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT. AS ALLOWED BY IRS REGULATION 4958-6, IF THIS ORGANIZATION HAS AVERAGE ANNUAL GROSS RECEIPTS (INCLUDING CONTRIBUTIONS) FOR ITS PRIOR THREE TAX YEARS OF LESS THAN 1 MILLION, THE BOARD OR COMPENSATION COMMITTEE WILL HAVE OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY IF IT OBTAINS AND RELIES UPON DATA OF COMPENSATION PAID BY THREE COMPARABLE ORGANIZATIONS IN THE SAME OR SIMILAR COMMUNITIES FOR SIMILAR SERVICES. D. THE TERMS OF COMPENSATION AND THE BASIS FOR APPROVING THEM SHALL BE RECORDED IN WRITTEN MINUTES OF THE MEETING OF THE BOARD OR COMPENSATION COMMITTEE THAT APPROVED THE COMPENSATION. SUCH DOCUMENTATION SHALL INCLUDE: 1. THE TERMS OF THE COMPENSATION ARRANGEMENT AND THE DATE IT WAS APPROVED; 2. THE MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION, THOSE WHO VOTED ON IT, AND THE VOTES CAST BY EACH BOARD OR COMMITTEE MEMBER; 3. THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED; 4. IF THE BOARD OR COMPENSATION COMMITTEE DETERMINES THAT REASONABLE COMPENSATION FOR A SPECIFIC POSITION IN THIS ORGANIZATION OR FOR PROVIDING SERVICES UNDER ANY COMPENSATION ARRANGEMENT WITH THIS ORGANIZATION IS HIGHER OR LOWER THAN THE RANGE OF COMPARABILITY DATA OBTAINED, THE BOARD OR COMMITTEE SHALL RECORD IN THE MINUTES OF THE MEETING, THE BASIS FOR ITS DETERMINATION; 5. IF THE BOARD OR COMMITTEE MAKES ADJUSTMENTS TO COMPARABILITY DATA DUE TO GEOGRAPHIC AREA OR OTHER SPECIFIC CONDITIONS, THESE ADJUSTMENTS AND THE REASONS FOR THEM SHALL BE RECORDED IN THE MINUTES OF THE BOARD OR COMMITTEE MEETING; 6. ANY ACTIONS TAKEN WITH RESPECT TO DETERMINING IF A BOARD OR COMMITTEE MEMBER HAD A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, AND IF SO, ACTIONS TAKEN TO MAKE SURE THE MEMBER WITH THE CONFLICT OF INTEREST DID NOT AFFECT OR PARTICIPATE IN THE APPROVAL OF THE TRANSACTION (FOR EXAMPLE, A NOTATION IN THE RECORDS THAT AFTER A FINDING OF CONFLICT OF INTEREST BY A MEMBER, THE MEMBER WITH THE CONFLICT OF INTEREST WAS ASKED TO, AND DID, LEAVE THE MEETING PRIOR TO A DISCUSSION OF THE COMPENSATION ARRANGEMENT AND A TAKING OF THE VOTES TO APPROVE THE ARRANGEMENT); 7. THE MINUTES OF THE BOARD OR COMMITTEE MEETINGS AT WHICH COMPENSATION ARRANGEMENTS ARE APPROVED MUST BE PREPARED BEFORE THE LATER OF THE DATE OF THE NEXT BOARD OR COMMITTEE MEETING OR 60 DAYS AFTER THE FINAL ACTIONS OF THE BOARD OR COMMITTEE ARE TAKEN WITH RESPECT TO THE APPROVAL OF THE COMPENSATION ARRANGEMENTS. THE MINUTES MUST BE REVIEWED AND APPROVED BY THE BOARD OR COMMITTEE AS REASONABLE, ACCURATE, AND COMPLETE WITHIN A REASONABLE TIME PERIOD THEREAFTER, NORMALLY PRIOR TO OR AT THE NEXT BOARD OR COMMITTEE MEETING FOLLOWING FINAL ACTION ON THE ARRANGEMENT BY THE BOARD OR COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MADE SUCH MATERIALS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | ACCRUAL TO CASH ADJ -8,578 |