HUDSON REVIEW INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: HUDSON REVIEW INC (EIN 13-6016178)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-01-22
IRS object ID: 201400229349300920
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-22T14:34:57-06:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	222217716	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MILLS & DEFILIPPIS CPAS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	791 ROUTE 10 EAST	AddressLine1
City	RANDOLPH	City
State	NJ	State
ZIP Code	078691925	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	136016178	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE HUDSON REVIEW INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	HUDS	NameControl
Phone	2126500020	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	684 PARK AVENUE	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10065	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PAULA DEITZ	Name
Title	PRESIDENT	Title
Phone	2126500020	Phone
Date Signed	2014-01-14	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STUART WAGNER CPA	Name
PTIN	P00057389	PTIN
Phone	9739277780	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PAULA DEITZ	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	684 PARK AVENUE	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10065	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	179415	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.HUDSONREVIEW.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1946	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	PUBLICATION OF QUARTERLY LITERARY MAGAZINE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	3	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	-967	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	106692	ContributionsGrantsPriorYear
Contributions Grants Current Year	93164	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	18949	InvestmentIncomePriorYear
Investment Income Current Year	20063	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-1331	OtherRevenuePriorYear
Other Revenue Current Year	-25843	OtherRevenueCurrentYear
Total Revenue Prior Year	124310	TotalRevenuePriorYear
Total Revenue Current Year	87384	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	136646	SalariesEtcPriorYear
Salaries Etc Current Year	143860	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	147703	OtherExpensePriorYear
Other Expenses Current Year	124715	OtherExpensesCurrentYear
Total Expenses Prior Year	284349	TotalExpensesPriorYear
Total Expenses Current Year	268575	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-160039	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-181191	RevenuesLessExpensesCY
Total Assets BOY	758044	TotalAssetsBOY
Total Assets EOY	576491	TotalAssetsEOY
Total Liabilities BOY	4011	TotalLiabilitiesBOY
Total Liabilities EOY	3649	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	754033	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	572842	NetAssetsOrFundBalancesEOY
Mission Description	PUBLICATION OF QUARTERLY LITERARY REVIEW	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	116082	Expense
Description	PUBLICATION OF QUARTERLY LITERARY MAGAZINE	Description
Total Program Service Expense	116082	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	3	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THE HUDSON REVIEW INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2126500020	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	684 PARK AVENUE	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10065	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA

Field	Value	IRS element (for citing)
Name Person	PAULA DEITZ	NamePerson
Title	PRESIDENT & TREASURER	Title
Average Hours Per Week	40.00	AverageHoursPerWeek
Officer	X	Officer
Reportable Comp From Organization	0	ReportableCompFromOrganization
Reportable Comp From Related Orgs	0	ReportableCompFromRelatedOrgs
Other Compensation	0	OtherCompensation

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	93164	AllOtherContributions
Noncash Contributions	5101	NoncashContributions
Total Contributions	93164	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	18456	TotalRevenueColumn
Related Or Exempt Function Income	18456	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	21634	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	20027	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1607	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1607	TotalRevenueColumn
Related Or Exempt Function Income	1607	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	46161	GrossSalesOfInventory
Cost Of Goods Sold	72004	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-25843	TotalRevenueColumn
Related Or Exempt Function Income	-24876	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-967	UnrelatedBusinessRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	87384	TotalRevenueColumn
Related Or Exempt Function Income	-4813	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-967	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	132923	Total
Management And General	132923	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	10937	Total
Management And General	10937	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	4542	Total
Program Services	4542	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	5133	Total
Management And General	5133	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3500	Total
Management And General	3500	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	9780	Total
Program Services	9780	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	11695	Total
Program Services	11695	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1389	Total
Program Services	1389	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	55004	Total
Program Services	55004	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	25369	Total
Program Services	25369	ProgramServices

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
POSTAGE	4727	4727
TELEPHONE	3576	3576

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	268575	Total
Program Services	116082	ProgramServices
Management And General	152493	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	19477	BOY
EOY	45150	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	39092	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	39092	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	734507	BOY
EOY	527281	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	4060	BOY
EOY	4060	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	758044	BOY
EOY	576491	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	4011	BOY
EOY	3649	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4011	BOY
EOY	3649	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	754033	BOY
EOY	572842	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	754033	BOY
EOY	572842	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	758044	BOY
EOY	576491	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-181191	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Other	X	MethodOfAccountingOther
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	229232	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	131533	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	142189	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	106692	CurrentTaxYearMinus1Year
Current Tax Year	93164	CurrentTaxYear
Total	702810	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	70363	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	60456	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	58166	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	55280	CurrentTaxYearMinus1Year
Current Tax Year	46161	CurrentTaxYear
Total	290426	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	299595	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	191989	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	200355	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	161972	CurrentTaxYearMinus1Year
Current Tax Year	139325	CurrentTaxYear
Total	993236	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	135117	CurrentTaxYearMinus4Years
Total	135117	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	135117	CurrentTaxYearMinus4Years
Total	135117	Total

Field	Value	IRS element (for citing)
Public Support Total509	858119	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14867	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	4243	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	18949	CurrentTaxYearMinus1Year
Current Tax Year	20063	CurrentTaxYear
Total	58122	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14867	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	4243	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	18949	CurrentTaxYearMinus1Year
Current Tax Year	20063	CurrentTaxYear
Total	58122	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	314462	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	191989	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	204598	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	180921	CurrentTaxYearMinus1Year
Current Tax Year	159388	CurrentTaxYear
Total	1051358	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.81620	PublicSupportPercentage509
Prior Year Support Percentage	0.72000	PriorYearSupportPercentage
Investment Income Percentage	0.05530	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.08000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	27189	OtherCostOrOtherBasis
Depreciation	27189	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	11903	OtherCostOrOtherBasis
Depreciation	11903	Depreciation
Book Value	0	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	87384	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	87384	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	87384	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	268575	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	268575	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	268575	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X, LINE 2:	ReturnReference
Explanation	THE ORGANIZATION IS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C) (3) AND FOLLOWS FASB ASC 740-10 (FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MAY 31, 2013, THE ORGANIZATION'S HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE ORGANIZATION'S FINANCIAL STATEMENTS. GENERALLY, THE TAX YEARS BEFORE 2010 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL OR STATE AUTHORITIES.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11	COPIES ARE CIRCULATED TO BOARD MEMBERS BEFORE FILING. ANY CHANGES TO THE DRAFT FORM 990 ARE PRESENTED TO THE ORGANIZATION'S OUTSIDE ACCOUNTANT AND THE DRAFT RETURN IS UPDATED TO REFLECT ANY CHANGES PER THE BOARD BEFORE THE FINAL RETURN IS PREPARED AND FILED.
FORM 990, PART VI, SECTION C, LINE 19	COPIES OF FINANCIAL STATEMENTS ARE ATTACHED TO FORM 990 AND FORM CHAR 500 FILED WITH NEW YORK STATE CHARITIES BUREAU WHICH ARE THEN MADE AVAILABLE ON THEIR WEBSITE.