HAWAII HEALTH & HARM REDUCTION CENTER: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: HAWAII HEALTH & HARM REDUCTION CENTER (EIN 99-0284222)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-14
IRS object ID: 201401349349308195
Schema version: 2012v2.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-14T18:04:57-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALLEN M ARAKAKI CPA INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1314 SOUTH KING STREET SUITE 710	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96814	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	990284222	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY HEALTH OUTREACH WORK TO PREVENT AIDS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	COMM	NameControl
Phone	8088533292	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O 677 ALA MOANA BOULEVARD	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	HEATHER LUSK	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	8088533292	Phone
Date Signed	2014-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ALLEN M ARAKAKI	Name
Phone	8085918480	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	DR LORRAINE MARAIS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	677 ALA MOANA BLVD 226	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1206608	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	chowproject.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1990	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	PREVENT AND EDUCATE HIGH-RISK DRUG USERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	13	TotalNbrEmployees
Total Nbr Volunteers	3	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	935247	ContributionsGrantsPriorYear
Contributions Grants Current Year	1206516	ContributionsGrantsCurrentYear
Program Service Revenue CY	75	ProgramServiceRevenueCY
Investment Income Prior Year	6	InvestmentIncomePriorYear
Investment Income Current Year	17	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	935253	TotalRevenuePriorYear
Total Revenue Current Year	1206608	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	512859	SalariesEtcPriorYear
Salaries Etc Current Year	568633	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	416311	OtherExpensePriorYear
Other Expenses Current Year	596178	OtherExpensesCurrentYear
Total Expenses Prior Year	929170	TotalExpensesPriorYear
Total Expenses Current Year	1164811	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	6083	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	41797	RevenuesLessExpensesCY
Total Assets BOY	211842	TotalAssetsBOY
Total Assets EOY	275613	TotalAssetsEOY
Total Liabilities BOY	189866	TotalLiabilitiesBOY
Total Liabilities EOY	211840	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	21976	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	63773	NetAssetsOrFundBalancesEOY
Mission Description	PREVENT AND EDUCATE HIGH-RISK DRUG USERS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	949525	Expense
Revenue	75	Revenue
Description	PREVENTING THE TRANSMISSION OF HIV AND OTHER BLOODBOURNE PATHOGENS AMONG HIGH-RISK DRUG USERS. OUTREACH SERVICES INCLUDE PREVENTION EDUCATION, CONDOM DISTRIBUTION, REFERRALS TO DRUG TREATMENT AND ONE-FOR-ONE SYRINGE EXCHANGE PROGRAM. 787,321 SYRINGES EXCHANGED, 46,415 CONDOMS DISTRIBUTED, AND 7,144 VISITS.	Description
Total Program Service Expense	949525	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	13	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	HEATHER LUSK	NamePerson
Telephone Number	8088533292	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	C/O 677 ALA MOANA BLVD 226	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
STEFAN KELLER
MEMBER AT LARGE	0.25	X	0	0	0
NINA DAVIS
MEMBER AT LARGE	0.25	X	0	0	0
MICHAELA RINKEL
MEMBER AT LARGE	0.25	X	0	0	0
ALAN KATZ
MEMBER AT LARGE	0.25	X	0	0	0
DR LORRAINE MARAIS
PRESIDENT	0.50	X	0	0	0	X
MARK KAETSU
VICE PRESIDENT	0.50	X	0	0	0	X
CHAD SHIMABUKURO
TREASURER	1.00	X	0	0	0	X
JOHN CASKEN
SECRETARY	0.50	X	0	0	0	X
HEATHER LUSK
EXECUTIVE DIRECTOR	40.00		68292	0	11629	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	68292	TotalReportableCompFromOrg
Total Other Compensation	11629	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Federated Campaigns	7415	FederatedCampaigns
Government Grants	1163090	GovernmentGrants
All Other Contributions	36011	AllOtherContributions
Total Contributions	1206516	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	SYRINGE SURVEY	Description
Business Code	900099	BusinessCode
Total Revenue Column	75	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	75	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	17	TotalRevenueColumn
Exclusion	$17	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1206608	TotalRevenueColumn
Related Or Exempt Function Income	75	RelatedOrExemptFunctionIncome
Exclusion	$17	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	89878	Total
Program Services	63813	ProgramServices
Management And General	26065	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	339994	Total
Program Services	241396	ProgramServices
Management And General	98598	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	21173	Total
Program Services	15033	ProgramServices
Management And General	6140	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	73849	Total
Program Services	52433	ProgramServices
Management And General	21416	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	43739	Total
Program Services	31055	ProgramServices
Management And General	12684	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	19495	Total
Program Services	0	ProgramServices
Management And General	19495	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	87433	Total
Program Services	70452	ProgramServices
Management And General	16981	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	314124	Total
Program Services	312416	ProgramServices
Management And General	1708	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	60058	Total
Program Services	52868	ProgramServices
Management And General	7190	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	58150	Total
Program Services	58150	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	3113	Total
Program Services	3113	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	2091	Total
Program Services	0	ProgramServices
Management And General	2091	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	15359	Total
Program Services	12441	ProgramServices
Management And General	2918	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
EDUCATION & TRAINING	4942	4942
OUTREACH & RESEARCH	4966	4966
REPAIRS & MAINTENANCE	26025	26025
STRATEGIC PLANNING	422	422

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1164811	Total
Program Services	949525	ProgramServices
Management And General	215286	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	-33179	BOY
EOY	-84426	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	4638	BOY
EOY	7920	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	240383	BOY
EOY	352119	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	211842	BOY
EOY	275613	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	23860	BOY
EOY	35902	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	125938	BOY
EOY	125938	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	40068	BOY
EOY	50000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	189866	BOY
EOY	211840	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	21976	BOY
EOY	63773	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21976	BOY
EOY	63773	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	211842	BOY
EOY	275613	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	41797	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

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

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	658518	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	883514	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	828862	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	935247	CurrentTaxYearMinus1Year
Current Tax Year	1206516	CurrentTaxYear
Total	4512657	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	658518	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	883514	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	828862	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	935247	CurrentTaxYearMinus1Year
Current Tax Year	1206516	CurrentTaxYear
Total	4512657	Total

Field	Value	IRS element (for citing)
Public Support Total170	4512657	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	112	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	36	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6	CurrentTaxYearMinus1Year
Current Tax Year	17	CurrentTaxYear
Total	171	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	114	CurrentTaxYearMinus4Years
Total	114	Total

Field	Value	IRS element (for citing)
Total Support	4512942	TotalSupport
Gross Receipts From Admissions Etc	75	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99990	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99980	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage
Facts And Circumstances Test	OTHER INCOME PART II, LINE 10; DESCRIPTION: MISCELLANEOUS; 2008: 114.; 2009: 0.; 2010: 0.; 2011: 0.; 2012: 0.;	FactsAndCircumstancesTest

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

Field	Value	IRS element (for citing)
Tot Revenue Etc Audited Fincl Stmt	1203793	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1203793	RevenueSubtotal
Other Revenues Not Included	2815	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	2815	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	1206608	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1047835	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1047835	ExpensesSubtotal
Other Expenses Not Included	116976	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	116976	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1164811	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	ExplanationExplanation
Pt XI Line 4b	CONTRIBUTION INCOME $2,723
Pt XII Line 4b	BOOK/AUDIT DIFFERENCES IN EXPENSES $116,976

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11b	THE TAX RETURN IS REVIEWED BY THE BOARD OF DIRECTORS AT ONE
	OF ITS REGULARLY SCHEDULED MEETINGS PRIOR TO ITS FILING.
Pt VI, Line 12c	ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SELF
	REPORT ANY INTEREST THAT MAY GIVE RISE TO ANY CONFLICTS.
Pt VI, Line 15a	THE BOARD TAKES INTO CONSIDERATION EDUCATION, EXPERIENCE, AND
	COMPARISONS TO SIMILARLY SITUATED POSITIONS WHEN DETERMINING
	COMPENSATION.
Pt VI, Line 15b	SEE PART VI, LINE 15a EXPLANATION
Pt VI, Line 19	ALL RELEVANT PERMANENT DOCUMENTS AND FINANCIAL STATEMENTS
	ARE MADE AVAILABLE UPON ANY REQUEST.