HOLLENBECK POLICE ACTIVITIES LEAGUE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- HOLLENBECK POLICE ACTIVITIES LEAGUE (EIN 01-0780689)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349321385
- Schema version
- 2024v5.2
- 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 | 2025-11-17T17:49:21-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Disaster Relief | DR-4856-CA CA WILDFIRES/STRAIGHT WINDS | DisasterReliefTxt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 823431282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LWA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5055 WILSHIRE BLVD SUITE 835 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010780689 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOLLENBECK POLICE ACTIVITIES LEAGUE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOLL | BusinessNameControlTxt |
| Phone | 3232240152 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 126 N ST LOUIS STREET | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90033 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORRAINE GARCIA | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MIKE C CHEN | PreparerPersonNm |
| PTIN | P00961121 | PTIN |
| Phone | 3235496900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CINDY SPURGEON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 126 N ST LOUIS STREET | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $864,989 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAPDHOLLENBECKPAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THROUGH A PARTNERSHIP WITH LOS ANGELES POLICE DEPARTMENT, TO PREPARE AND EMPOWER UNDERSERVED AND UNDERPRIVILEDGED YOUTH TO LEAD RESPONSIBLE, PRODUCTIVE, AND FULFILLING LIVES. WE PROVIDE OPPORTUNITIES AND HOPE TO OUR YOUTH FROM ALL WALKS OF LIFE AND BRIDGE THE RELATIONSHIPS BETWEEN LAW ENFORCEMENT AND THE COMMUNITIES WE SERVE BY RAISING AWARENESS ON HOW NONPROFITS, LAW ENFORCEMENT, SCHOOLS, ACADEMIA, AND THE COMMUNITY CAN WORK TOGETHER TO SUPPORT YOUTH AND FAMILIES AND MAKE NEIGHBORHOODS SAFER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $341,326 | PYContributionsGrantsAmt |
| CY Contributions Grants | $775,815 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $395,562 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,012 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,630 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,461 | CYInvestmentIncomeAmt |
| PY Other Revenue | $60,322 | PYOtherRevenueAmt |
| CY Other Revenue | $45,746 | CYOtherRevenueAmt |
| PY Total Revenue | $812,840 | PYTotalRevenueAmt |
| CY Total Revenue | $828,034 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $567,902 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $566,704 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $47,510 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $225,822 | PYOtherExpensesAmt |
| CY Other Expenses | $133,519 | CYOtherExpensesAmt |
| PY Total Expenses | $793,724 | PYTotalExpensesAmt |
| CY Total Expenses | $700,223 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $19,116 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $127,811 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $945,329 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,063,446 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $67,733 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $49,188 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $877,596 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,014,258 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THROUGH A PARTNERSHIP WITH LOS ANGELES POLICE DEPARTMENT, TO PREPARE AND EMPOWER UNDERSERVED AND UNDERPRIVILEDGED YOUTH TO LEAD RESPONSIBLE, PRODUCTIVE, AND FULFILLING LIVES. WE PROVIDE OPPORTUNITIES AND HOPE TO OUR YOUTH FROM ALL WALKS OF LIFE AND BRIDGE THE RELATIONSHIPS BETWEEN LAW ENFORCEMENT AND THE COMMUNITIES WE SERVE BY RAISING AWARENESS ON HOW NONPROFITS, LAW ENFORCEMENT, SCHOOLS, ACADEMIA, AND THE COMMUNITY CAN WORK TOGETHER TO SUPPORT YOUTH AND FAMILIES AND MAKE NEIGHBORHOODS SAFER. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $256,445 | ExpenseAmt |
| Desc | DIVERSION, VIOLENCE-PREVENTION, AND INTERVENTION PROGRAM (DVPIP FORMERLY KNOWN AS GET IT STRAIGHT). WITH AN OVERARCHING GOAL TO PREVENT/REDUCE YOUTH VIOLENCE AND GANG INVOLVEMENT AND IMPROVE FAMILY/YOUTH COMMUNICATION SKILLS AND RELATIONSHIPS, DVPIP INCLUDES SIX-MONTH TO ONE-YEAR BEHAVIORAL CASE MANAGEMENT SERVICES FOR YOUTH/PARENTS; 12-WEEK TRAINING SESSIONS, FOCUSING ON CONFLICT-RESOLUTION AND IMPROVING COMMUNICATION SKILLS, ALONG WITH MENTAL HEALTH THERAPY FOR YOUTH AND PARENTS; AND 10-WEEK PARENTING SKILLS TRAININGS HELP PARENTS BECOME BETTER ADVOCATES FOR THEIR CHILDREN AND THEIR FAMILIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $135,514 | ExpenseAmt |
| Desc | LIFE CAMERA ACTION (LCA), AN INNOVATIVE PROGRAM PROVIDING LOW-INCOME LATINX STUDENTS THE OPPORTUNITY TO USE TECHNOLOGY/DIGITAL MEDIATO EXPLORE ISSUES RELATIVE TO THEM AND THEIR COMMUNITY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $108,565 | ExpenseAmt |
| Desc | PAL-UP CAREER AWARENESS PROGRAM (PAL-UP). WITH HPALS COMMITMENT TO EDUCATION AND EMPLOYMENT, PAL-UP CREATES A RESOURCE NETWORK FOR HIGH SCHOOL STUDENTS TO (A) ACQUIRE KNOWLEDGE AND EXPLORE PATHWAYS TO OCCUPATIONAL CAREERS AND TRADES, (B) LEARN ABOUT THE EDUCATION REQUIREMENTS FOR THESE CAREERS AND TRADES AS PROVIDED THROUGH TRADE SCHOOLS AND SKILL CENTERS, (C) DEVELOP LIFE AND WORK-READINESS SKILLS, AND (D) CONNECT WITH PROFESSIONAL/VOCATIONAL EDUCATION PROGRAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $75,409 | ExpenseAmt |
| Revenue | $2,012 | RevenueAmt |
| Desc | SPORTS4KIDS (S4K) SPORTS AND RECREATION: SUPPORTING POSITIVE YOUTH DEVELOPMENT THROUGH SPORT, S4K IS A YEAR-ROUND PROGRAM SERVING GIRLS AND BOYS, AGES 4-17, FROM BOYLE HEIGHTS AND OTHER NEIGHBORING LOS ANGELES COMMUNITIES. PARTNERING WITH NONPROFITS, RECREATION AND PARK FACILITIES, SCHOOLS, AND THE LOS ANGELES POLICE ACADEMY, S4K COACHES, AND VOLUNTEERS GET KIDS INVOLVED IN SOCCER, CLINICS, BASKETBALL, AND CORNHOLE IN A FUN AND SAFE ENVIRONMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $75,409 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $2,012 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $575,933 | 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 | Yes (true) | 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 | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOLLENBECK POLICE ACTIVITIES L | PersonNm |
| Phone | 3232240152 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 126 N ST LOUIS STREET | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90033 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| LORRAINE GARCIA | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $105,000 | $0 | $0 | |
| GLENDA BROOKS | |||||||
| Vice President | 20.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CAPTAIN ALFONSO MENDOZA | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JORY POTTS | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ANA GARCIA | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CINDY SPURGEON | |||||||
| President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HENRY GONZALEZ | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MARGARITA AMADOR | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| HERBERT HARDY | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| NATALIE TORRES SORIANO | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $105,000 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $317,510 | GovernmentGrantsAmt |
| All Other Contributions | $458,305 | AllOtherContributionsAmt |
| Total Contributions | $775,815 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SPORTS FOR KIDS | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $2,012 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,012 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,012 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,461 | TotalRevenueColumnAmt |
| Exclusion | $4,461 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $82,701 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $36,955 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,746 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $828,034 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,012 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,461 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,000 | TotalAmt |
| Program Services | $26,250 | ProgramServicesAmt |
| Management And General | $52,500 | ManagementAndGeneralAmt |
| Fundraising | $26,250 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,690 | TotalAmt |
| Program Services | $359,988 | ProgramServicesAmt |
| Management And General | $2,624 | ManagementAndGeneralAmt |
| Fundraising | $15,078 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,764 | TotalAmt |
| Program Services | $8,764 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,453 | TotalAmt |
| Program Services | $29,373 | ProgramServicesAmt |
| Management And General | $2,680 | ManagementAndGeneralAmt |
| Fundraising | $400 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,797 | TotalAmt |
| Program Services | $35,370 | ProgramServicesAmt |
| Management And General | $4,245 | ManagementAndGeneralAmt |
| Fundraising | $3,182 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,600 | TotalAmt |
| Program Services | $19,900 | ProgramServicesAmt |
| Management And General | $9,700 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,482 | TotalAmt |
| Program Services | $12,007 | ProgramServicesAmt |
| Management And General | $475 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,038 | TotalAmt |
| Program Services | $8,426 | ProgramServicesAmt |
| Management And General | $2,612 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,918 | TotalAmt |
| Program Services | $1,867 | ProgramServicesAmt |
| Management And General | $51 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $876 | TotalAmt |
| Program Services | $876 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,171 | TotalAmt |
| Program Services | $5,850 | ProgramServicesAmt |
| Management And General | $1,221 | ManagementAndGeneralAmt |
| Fundraising | $100 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM EXPENSES | $64,151 | $64,151 | ||
| Dues & Subscriptions | $6,283 | $3,111 | $672 | $2,500 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700,223 | TotalAmt |
| Program Services | $575,933 | ProgramServicesAmt |
| Management And General | $76,780 | ManagementAndGeneralAmt |
| Fundraising | $47,510 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $583,539 | BOYAmt |
| EOY | $550,630 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,035 | BOYAmt |
| EOY | $509,935 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $31,151 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $31,151 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $876 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,879 | BOYAmt |
| EOY | $2,881 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,329 | BOYAmt |
| EOY | $1,063,446 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,733 | BOYAmt |
| EOY | $49,188 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,733 | BOYAmt |
| EOY | $49,188 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,517 | BOYAmt |
| EOY | $395,006 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,079 | BOYAmt |
| EOY | $619,252 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $877,596 | BOYAmt |
| EOY | $1,014,258 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,329 | BOYAmt |
| EOY | $1,063,446 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $127,811 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $8,851 | PriorPeriodAdjustmentsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| 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 Minus4 Years | $690,244 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $634,632 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $615,722 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $797,210 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $725,429 | CurrentTaxYearAmt |
| Total | $3,463,237 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $103,249 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $98,286 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $187,902 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $216,546 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $317,510 | CurrentTaxYearAmt |
| Total | $923,493 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $793,493 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $732,918 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $803,624 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,013,756 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,042,939 | CurrentTaxYearAmt |
| Total | $4,386,730 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,386,730 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,630 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,461 | CurrentTaxYearAmt |
| Total | $20,166 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,406,896 | TotalSupportAmt |
| Public Support CY170 | 0.99540 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99640 | 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 D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,151 | OtherCostOrOtherBasisAmt |
| Depreciation | $31,151 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $1,047,400 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $219,366 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $219,366 | RevenueNotReportedAmt |
| Revenue Subtotal | $828,034 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $828,034 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $919,589 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $219,366 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $219,366 | ExpensesNotReportedAmt |
| Expenses Subtotal | $700,223 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $700,223 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AWARDS GALA | Event1Nm |
| Gross Receipts Event1 | $68,881 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $68,881 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $22,231 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $6,562 | OtherDirectExpensesEvent1Amt |
| Event2 | MURDER MYSTERY | Event2Nm |
| Gross Receipts Event2 | $13,820 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $13,820 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $6,007 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $2,129 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $26 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $82,701 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $82,701 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $28,238 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $2,129 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,588 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $36,955 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $45,746 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | ORGANIZATION'S PROCESS TO REVIEW FORM 990- THE EXECUTIVE DIRECTOR REVIEWS THE 990 AND APPROVES THEM BEFORE IT IS FILED. |
| Form 990, Part VI, Section B, Line 12c | ENFORCEMENT OF CONFLICTS POLICY ANNUALLY, HPAL REQUIRES ALL DIRECTORS TO SIGN A STATEMENT AFFIRMING RECEIPT, UNDERSTANDING, AND AGREEMENT OF THE POLICY. HPAL'S CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS TO DISCLOSE FINANCIAL INTERESTS AND OWNERSHIP OF OUTSIDE ENTITIES AND IT DESCRIBES HOW HPAL WILL RESOLVE POSSIBLE CONFLICT OF INTEREST. |
| Form 990, Part VI, Section B, Line 15b | COMPENSATION PROCESS FOR ALL EMPLOYEES ARE BASED ON COMPENSATION RATES FROM SIMILAR ORGANIZATIONS. |
| Form 990, Part VI, Section C, Line 19 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S PROPERTY BY WAY OF A FORMAL WRITTEN REQUEST. |
| Form 990, Part XII, Line 2c | THE GOVERNING BOARD MET FOR SELECTION OF INDEPENDENT ACCOUNTANT AND OVERSAW THE AUDIT OF FINANCIAL STATEMENTS. |
| Schedule O - Form 990, Part XI, Line 2 Reconciliation | Schedule O Form 990, Part XI, Line 2: Explanation of Adjustments to Reconcile Audited Financial Statements to Form 990Form 990, Part XI, Line 2 The Organization prepares its financial statements in accordance with U.S. GAAP, while Form 990 is prepared on the tax basis of accounting. As a result, certain revenues and expenses differ between the audited financial statements and Form 990 reporting. The adjustments for the current year are as follows:Investment income reported on Form 990 is $1,670 lower than in the audited financial statements due to tax-basis reporting differences.Earned income reported on Form 990 is $12,850 lower than in the audited financial statements because certain revenues recognized under GAAP are not recorded for tax purposes until received.Contribution income reported on Form 990 is $1,670 higher than in the audited financial statements due to timing differences in recognition.Bad debt expense of $4,000, recorded in the audited financial statements under GAAP, is not deductible and therefore removed for Form 990 reporting.The net effect of these adjustments results in a total reconciliation difference of $8,850, which is reported on Form 990, Part XI, Line 2. |