TEXAS PREGNANCY CARE NETWORK: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: TEXAS PREGNANCY CARE NETWORK (EIN 76-0802397)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-03-07
IRS object ID: 201420669349300522
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	2014-03-07T13:37:19-06:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	743001153	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PMB Helin Donovan LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	5918 W Courtyard Dr Suite 500	AddressLine1
City	Austin	City
State	TX	State
ZIP Code	78730	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	760802397	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Texas Pregnancy Care Network	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	TEXA	NameControl
Phone	5126377011	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1101 S Capital of Texas Hwy Bldg K	AddressLine1
Address Line2	No 250	AddressLine2
City	Austin	City
State	TX	State
ZIP Code	78746	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	John McNamara	Name
Title	Executive Director	Title
Phone	5126377011	Phone
Date Signed	2014-02-26	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Ward Pynn	Name
PTIN	P00184378	PTIN
Phone	5122589670	Phone
Date Prepared	2014-02-26	DatePrepared

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)
Address Change	X	AddressChange
Name Of Principal Officer Person	John McNamara	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1101 S Capital of Texas Hwy Bldg K	AddressLine1
Address Line2	No 250	AddressLine2
City	Austin	City
State	TX	State
ZIP Code	78746	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4258048	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	http://texaspregnancy.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2005	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	TPCN assists pregnant women in need of compassionate and life affirming alternatives to abortion.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	7	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	4150000	ContributionsGrantsPriorYear
Contributions Grants Current Year	4155015	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	578	InvestmentIncomePriorYear
Investment Income Current Year	379	InvestmentIncomeCurrentYear
Other Revenue Prior Year	112078	OtherRevenuePriorYear
Other Revenue Current Year	102654	OtherRevenueCurrentYear
Total Revenue Prior Year	4262656	TotalRevenuePriorYear
Total Revenue Current Year	4258048	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	478117	SalariesEtcPriorYear
Salaries Etc Current Year	468575	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	3750588	OtherExpensePriorYear
Other Expenses Current Year	3800713	OtherExpensesCurrentYear
Total Expenses Prior Year	4228705	TotalExpensesPriorYear
Total Expenses Current Year	4269288	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	33951	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-11240	RevenuesLessExpensesCY
Total Assets BOY	620158	TotalAssetsBOY
Total Assets EOY	585358	TotalAssetsEOY
Total Liabilities BOY	442965	TotalLiabilitiesBOY
Total Liabilities EOY	419405	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	177193	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	165953	NetAssetsOrFundBalancesEOY
Mission Description	Texas Pregnancy Care Network is committed to assisting pregnant women and their families in need of compassionate, practical and life affirming alternatives to abortion.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	4174334	Expense
Grants	3399295	Grants
Description	Texas Pregnancy Care Network assisted women facing unplanned pregnancies with realistic alternatives to abortion services by administering funding to pro-life social service agencies, pregnancy centers, maternity homes, and adoption agencies in Texas.More than 90,000 clients have received services since the Program's inception, making more than 420,000 visits to service providers.	Description
Total Program Service Expense	4174334	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	7	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	7	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
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
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	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	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	John McNamara Executive Director	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5126377011	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1101 S Capital of texas Hwy Bldg K	AddressLine1
City	Austin	City
State	TX	State
ZIP Code	78746	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
David Uhrbrock MD
Chairman	2.00	X	X	0	0	0
Randall Gabrel
Secretary	2.00	X	X	0	0	0
Tom Umstattd
Treasurer	2.00	X	X	0	0	0
Kathey Pendeleton
Director	2.00	X		0	0	0
Patrick Nunnelly MD
Director	2.00	X		0	0	0
Lindsay Setlif
Director	2.00	X		0	0	0
John McNamara
Executive Director	40.00		X	125555	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	125555	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Government Grants	4150000	GovernmentGrants
All Other Contributions	5015	AllOtherContributions
Noncash Contributions	4965	NoncashContributions
Total Contributions	4155015	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	379	TotalRevenueColumn
Exclusion	$379	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Business CodeBusinessCode
Program advancement fe	101979	101979
Miscellaneous Income	675	675	900099

Field	Value	IRS element (for citing)
Total Other Revenue	102654	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4258048	TotalRevenueColumn
Related Or Exempt Function Income	102654	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$379	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	468575	Total
Program Services	441677	ProgramServices
Management And General	26898	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15237	Total
Program Services	15237	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	35611	Total
Program Services	17321	ProgramServices
Management And General	18290	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	87866	Total
Program Services	87866	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	60306	Total
Program Services	60254	ProgramServices
Management And General	52	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	16267	Total
Program Services	16185	ProgramServices
Management And General	82	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5276	Total
Program Services	5263	ProgramServices
Management And General	13	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2881	Total
Program Services	2881	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Client reimbursements	3399295	3399295
Training & Education	122241	116877	5364
Other	49813	6315	43498
Supplies	5920	5163	757

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4269288	Total
Program Services	4174334	ProgramServices
Management And General	94954	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	537790	BOY
EOY	200007	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	598	BOY
EOY	334164	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	49100	BOY
EOY	16783	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	12577	BOY
EOY	18787	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	91827	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	76210	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	20093	BOY
EOY	15617	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	620158	BOY
EOY	585358	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	442965	BOY
EOY	419405	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	442965	BOY
EOY	419405	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	177193	BOY
EOY	165953	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	177193	BOY
EOY	165953	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	620158	BOY
EOY	585358	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-11240	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	0	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

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	2812500	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4000050	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4000000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4150000	CurrentTaxYearMinus1Year
Current Tax Year	4155015	CurrentTaxYear
Total	19117565	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2812500	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4000050	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4000000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4150000	CurrentTaxYearMinus1Year
Current Tax Year	4155015	CurrentTaxYear
Total	19117565	Total

Field	Value	IRS element (for citing)
Public Support Total170	19117565	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	659	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1002	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	279	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	578	CurrentTaxYearMinus1Year
Current Tax Year	379	CurrentTaxYear
Total	2897	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	62678	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	86282	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	95565	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	102123	CurrentTaxYearMinus1Year
Current Tax Year	102654	CurrentTaxYear
Total	449302	Total

Field	Value	IRS element (for citing)
Total Support	19569764	TotalSupport
Public Support Pertcentage170	0.97690	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.97950	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	74789	OtherCostOrOtherBasis
Depreciation	61380	Depreciation
Book Value	13409	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	17038	OtherCostOrOtherBasis
Depreciation	14830	Depreciation
Book Value	2208	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	15617	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	4258048	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	4258048	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4258048	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4269288	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	4269288	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	4269288	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	TPCN is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Unrelated business income, of which the Organization had no significant amounts for the years ended August 31, 2013 and 2012, is subject to federal income taxes. Accordingly, there is no provision or liability for federal income taxes in the accompanying financial statements. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the TPCN and recognize a tax liability (or asset) if the TPCN has taken an uncertain position that more likely than not would not be sustained upon examination by Internal Revenue Service. Management has analyzed the tax positions taken by the TPCN, and has concluded that as of August 31, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. TPCN is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to its fiscal year beginning August 31, 2009.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Section B, line 11	The Form 990 is presented and reviewed at a Board Meeting.
Form 990, Part VI, Section B, line 12c	A Disclosure Statement must be completed upon his or her association with TPCN and shall be updated annually thereafter. An additional Disclosure Statement must be filed at such time as an actual or potential conflict arises.
Form 990, Part VI, Section B, line 15	Compensation for the organization's executive director is derived from a review of salaries provided from other exempt organizations of a similar size to their own executive directors or CEOs. The board then considers and approves salary and benefits for the executive director.
Form 990, Part VI, Section C, line 19	The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.