STRATEGY STUDIO / PUBLIC DATA EXPLORER

TOWER LIGHTS CHARITIES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
TOWER LIGHTS CHARITIES INC (EIN 81-1892002)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202543219349328144
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

FieldValueIRS element (for citing)
Return2025-11-17T23:03:35-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN920185974PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jerry N Little Jr CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 97AddressLine1Txt
CitySuwaneeCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300240097ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN811892002EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Tower Lights Charities IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Jerry N Little JRInCareOfNm
Business Name ControlTOWEBusinessNameControlTxt
Phone4048810902PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12161 Piedmont Road NEAddressLine1Txt
CityAtlantaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30324ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJERRY N LITTLE JR CPAPersonNm
Person TitleDirectorPersonTitleTxt
Phone7704583272PhoneNum
Signature2025-11-15SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJERRY N LITTLE JRPreparerPersonNm
PTINP00171912PTIN
Phone7709327788PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMichael H GreenbaumPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12161 Piedmont Road NEAddressLine1Txt
CityAtlantaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30324ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$501,570GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresstowerlights.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTower Lights Charities mission is to provide relief to the poor and needy. Tower Lights hosts an annual fundraising event to raise money.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$30,725PYContributionsGrantsAmt
CY Contributions Grants$172,050CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$214,011PYOtherRevenueAmt
CY Other Revenue$261,253CYOtherRevenueAmt
PY Total Revenue$244,736PYTotalRevenueAmt
CY Total Revenue$433,303CYTotalRevenueAmt
PY Grants And Similar Paid$138,585PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$283,980CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,581PYOtherExpensesAmt
CY Other Expenses$22,816CYOtherExpensesAmt
PY Total Expenses$140,166PYTotalExpensesAmt
CY Total Expenses$306,796CYTotalExpensesAmt
PY Revenues Less Expenses$104,570PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$126,507CYRevenuesLessExpensesAmt
Total Assets BOY$375,124TotalAssetsBOYAmt
Total Assets EOY$462,599TotalAssetsEOYAmt
Total Liabilities BOY$52,008TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,976TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$323,116NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$449,623NetAssetsOrFundBalancesEOYAmt
MissionTower Lights Charities mission is to provide relief to the poor and needy. Tower Lights hosts an annual fundraising event to raise money.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$306,796ExpenseAmt
Revenue$329,520RevenueAmt
DescTower Lights hosted a succesful fundraising event, including a silent auction and various activities and entertainment.Desc
Total Program Service Expenses$306,796TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJerry N Little Jr CPAPersonNm
Phone4048810902PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1677 Main StreetAddressLine1Txt
CitySuwaneeCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300241718ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Cole Gentry
Director0.000.00Yes (X)$0$0$0
David Schoulberg
Director0.000.00Yes (X)$0$0$0
Michael H Greenbaum
Director2.000.00$0$0$0Yes (X)
Jerry N Little Jr
Director0.000.00$0$0$0Yes (X)
David Greenbaum
Director0.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$135,502FundraisingAmt
All Other Contributions$36,548AllOtherContributionsAmt
Total Contributions$172,050TotalContributionsAmt
Fundraising Gross Income$329,520FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$135,502ContriRptFundraisingEventAmt
Fundraising Direct Expenses$68,267FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$261,253TotalRevenueColumnAmt
Exclusion$261,253ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$433,303TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$261,253ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$283,980TotalAmt
Program Services$283,980ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Bank charges$348$348
Recycling$21,840$21,840
Other admin expenses$628$628

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$306,796TotalAmt
Program Services$306,796ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$375,124BOYAmt
EOY$457,701EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$4,898EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$375,124BOYAmt
EOY$462,599EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$52,008BOYAmt
EOY$12,976EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,008BOYAmt
EOY$12,976EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$323,116BOYAmt
EOY$449,623EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$323,116BOYAmt
EOY$449,623EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$375,124BOYAmt
EOY$462,599EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$126,507ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,214CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$63,174CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$225,564CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,725CurrentTaxYearMinus1YearAmt
Current Tax Year$36,548CurrentTaxYearAmt
Total$373,225TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,214CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$63,174CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$225,564CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,725CurrentTaxYearMinus1YearAmt
Current Tax Year$36,548CurrentTaxYearAmt
Total$373,225TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,822CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,750CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$95,822CurrentTaxYearMinus2YearsAmt
Total$108,394TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,822CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,750CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$95,822CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$108,394TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$264,831PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,214CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$63,174CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$225,564CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,725CurrentTaxYearMinus1YearAmt
Current Tax Year$36,548CurrentTaxYearAmt
Total$373,225TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.70960PublicSupportCY509Pct
Public Support PY5090.63660PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AuctionEvent1Nm
Gross Receipts Event1$465,021GrossReceiptsEvent1Amt
Charitable Contri Event1$135,502CharitableContriEvent1Amt
Gross Revenue Event1$329,519GrossRevenueEvent1Amt
Entertainment Event1$8,861EntertainmentEvent1Amt
Other Direct Expenses Event1$59,406OtherDirectExpensesEvent1Amt
Gross Receipts Total$465,021GrossReceiptsTotalAmt
Charitable Contributions Tot$135,502CharitableContributionsTotAmt
Gross Revenue Total Events$329,519GrossRevenueTotalEventsAmt
Entertainment Total Events$8,861EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$59,406OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$68,267DirectExpenseSummaryEventsAmt
Net Income Summary$261,252NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdCash GrantCashGrantAmt
Camp Twin Lakes
1100 Spring StAtlantaGA30309$110,000
High Museum of Art
1280 Peachtree RdAtlantaGA30309$56,000
LaAmistead
3434 Roswell RdAtlantaGA30305$25,000

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2Two of the board members are a father and his son.
Form 990 governing body review Part VI line 11The Board reviewed the Form 990 prior to filing.
Conflict of interest policy compliance Part VI line 12cThe Board discusses and reviews its conflict of interest policies.
CEO executive director top management comp Part VI line 15aThis organization has no paid employees.
Other officer or key employee compensation Part VI line 15bThere are no paid employees.
Governing documents etc available to public Part VI line 19The tax return is available at the offices of the nonprofit.