HUMAN RESOURCE ASSOCIATION OF BROWARD COUNTY INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- HUMAN RESOURCE ASSOCIATION OF BROWARD COUNTY INC (EIN 65-0319346)
- Tax period
- 2011-09-01 to 2012-08-31
- Filed
- 2013-04-15
- IRS object ID
- 201301059349300965
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-04-15T19:17:15-05:00 | Timestamp |
| Tax Period End Date | 2012-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REGISTER ACCOUNTING AND TAX | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9260 SOUTH WEST 54 PLACE | AddressLine1 |
| City | COOPER CITY | City |
| State | FL | State |
| ZIP Code | 33328 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650319346 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUMAN RESOURCE ASSN OF BROWARD | BusinessNameLine1 |
| Business Name Line2 | COUNTY INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HUMA | NameControl |
| Phone | 3057938386 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 9623 | AddressLine1 |
| City | FT LAUDERDALE | City |
| State | FL | State |
| ZIP Code | 33310 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TEQUESTA ALLEN | Name |
| Title | TREASURER | Title |
| Phone | 3057938386 | Phone |
| Date Signed | 2013-04-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RAYMOND C CAHILL | Name |
| Phone | 9542577300 | Phone |
| Date Prepared | 2013-04-15 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BRUCE L DAVIS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 9623 | AddressLine1 |
| City | FORT LAUDERDALE | City |
| State | FL | State |
| ZIP Code | 33310 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 122798 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.HRABC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1994 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE HUMAN RESOURCE MANAGEMENT PROFESSIONALS AN OPPORTUNITY TO MEET AND EXCHANGE IDEAS REGARDING THE PROFESSION AND TO PROVIDE EDUCATION AND RESOURCES TO THE COMMUNITY. THE ASSOCATION COORDINATES MONTHLY MEETINGS TO PROVIDE EDUCATIONAL SEMINARS ON A RELEVANT CURRENT TOPIC RELATED TO THE PROFESSION. THE ULTIMATE GOAL OF THE ORGANIZATION IS TO IMPROVE THE FUTURE WORKFORCE IN FLORIDA AND PROVIDE EDUCATIONAL OPPORTUNITIES FOR THE YOUTH OF FLORIDA. AS SUCH, THE ORGANIZATION SPONSORS EDUCATIONAL GRANTS FOR THE BROWARD COUNTY SCHOOL BOARD AND ASSISTS WITH COLLEGE SCHOLARSHIPS FOR MERITORIOUS STUDENTS. JOB REFERRAL SERVICES AND LIBRARY RESOURCE MATERIALS ARE AVAILABLE TO ASSIST ASSOCIATION MEMBERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 500 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 500 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 85173 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 87619 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 26676 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 35056 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 147 | InvestmentIncomePriorYear |
| Investment Income Current Year | 123 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 111996 | TotalRevenuePriorYear |
| Total Revenue Current Year | 122798 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 589 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 125648 | OtherExpensePriorYear |
| Other Expenses Current Year | 101488 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 125648 | TotalExpensesPriorYear |
| Total Expenses Current Year | 101488 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -13652 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 21310 | RevenuesLessExpensesCY |
| Total Assets BOY | 65328 | TotalAssetsBOY |
| Total Assets EOY | 86638 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 65328 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 86638 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE HUMAN RESOURCE MANAGEMENT PROFESSIONALS AN OPPORTUNITY TO MEET AND EXCHANGE IDEAS REGARDING THE PROFESSION AND TO PROVIDE EDUCATION AND RESOURCES TO THE COMMUNITY. THE ASSOCATION COORDINATES MONTHLY MEETINGS TO PROVIDE EDUCATIONAL SEMINARS ON A RELEVANT CURRENT TOPIC RELATED TO THE PROFESSION. THE ULTIMATE GOAL OF THE ORGANIZATION IS TO IMPROVE THE FUTURE WORKFORCE IN FLORIDA AND PROVIDE EDUCATIONAL OPPORTUNITIES FOR THE YOUTH OF FLORIDA. AS SUCH, THE ORGANIZATION SPONSORS EDUCATIONAL GRANTS FOR THE BROWARD COUNTY SCHOOL BOARD AND ASSISTS WITH COLLEGE SCHOLARSHIPS FOR MERITORIOUS STUDENTS. JOB REFERRAL SERVICES AND LIBRARY RESOURCE MATERIALS ARE AVAILABLE TO ASSIST ASSOCIATION MEMBERS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 90431 | Expense |
| Revenue | 35056 | Revenue |
| Description | THE ORGANIZATION SPONSORS EDUCATIONAL GRANTS FOR THE BROWARD COUNTY SCHOOL BOARD AND ASSISTS WITH COLLEGE SCHOLARSHIPS FOR MERITORIOUS STUDENTS. JOB REFERRAL SERVICES AND LIBRARY RESOURCE MATERIALS ARE AVAILABLE TO ASSIST ASSOCIATION MEMBERS. PROVIDES EDUCATIONAL SEMINARS ON HUMAN RESOURCE CURRENT TOPICS. | Description |
| Total Program Service Expense | 90431 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| 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 | false | 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 | true | 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 |
| 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 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| 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 |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 500 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 500 | 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 | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | 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 | false | ConflictOfInterestPolicy |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | BRUCE L DAVIS | NamePerson |
| Telephone Number | 3057938386 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 9623 | AddressLine1 |
| City | FORT LAUDERDALE | City |
| State | FL | State |
| ZIP Code | 33310 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (4 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| TASOS PAINDIRIS | |||||
| PRESIDENT | 4.00 | X | 0 | 0 | 0 |
| TEQUESTA ALLEN | |||||
| TREASURER | 4.00 | X | 0 | 0 | 0 |
| MARIA FERRANTE WILSON | |||||
| SECRETARY | 4.00 | X | 0 | 0 | 0 |
| RYAN SHEA | |||||
| VICE PRESIDE | 4.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Membership Dues | 23230 | MembershipDues |
| Fundraising Events | 64389 | FundraisingEvents |
| Total Contributions | 87619 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| CONFERENCES | 29630 | 29630 |
| PROGRAM SERVICE REVENUE | 5426 | 5426 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 35056 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 123 | TotalRevenueColumn |
| Exclusion | $123 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 122798 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35056 | RelatedOrExemptFunctionIncome |
| Exclusion | $123 | ExclusionAmount |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1400 | Total |
| Program Services | 1120 | ProgramServices |
| Management And General | 280 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3436 | Total |
| Program Services | 1718 | ProgramServices |
| Management And General | 1718 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2851 | Total |
| Program Services | 1996 | ProgramServices |
| Management And General | 855 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78257 | Total |
| Program Services | 78257 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CHARITABLE CONTRIBUTIONS | 3944 | 3944 | |
| WEBSITE FEES | 3900 | 3120 | 780 |
| BANK FEES | 3687 | 3687 | |
| RECOGNITION EXPENSES | 2323 | 2323 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1690 | Total |
| Program Services | 276 | ProgramServices |
| Management And General | 825 | ManagementAndGeneral |
| Fundraising | 589 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101488 | Total |
| Program Services | 90431 | ProgramServices |
| Management And General | 10468 | ManagementAndGeneral |
| Fundraising | 589 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19885 | BOY |
| EOY | 41072 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45443 | BOY |
| EOY | 45566 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65328 | BOY |
| EOY | 86638 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65328 | BOY |
| EOY | 86638 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65328 | BOY |
| EOY | 86638 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65328 | BOY |
| EOY | 86638 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 21310 | ReconcilationRevenueExpenses |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | 990PTVIII1C | NameOfEvent1 |
| Gross Receipts Event1 | 64389 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 64389 | CharitableContributionsEvent1 |
| Gross Receipts Total | 64389 | GrossReceiptsTotal |
| Charitable Contributions Total | 64389 | CharitableContributionsTotal |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE HUMAN RESOURCE MANAGEMENT PROFESSIONALS AN OPPORTUNITY TO MEET AND EXCHANGE IDEAS REGARDING THE PROFESSION AND TO PROVIDE EDUCATION AND RESOURCES TO THE COMMUNITY. THE ASSOCATION COORDINATES MONTHLY MEETINGS TO PROVIDE EDUCATIONAL SEMINARS ON A RELEVANT CURRENT TOPIC RELATED TO THE PROFESSION. THE ULTIMATE GOAL OF THE ORGANIZATION IS TO IMPROVE THE FUTURE WORKFORCE IN FLORIDA AND PROVIDE EDUCATIONAL OPPORTUNITIES FOR THE YOUTH OF FLORIDA. AS SUCH, THE ORGANIZATION SPONSORS EDUCATIONAL GRANTS FOR THE BROWARD COUNTY SCHOOL BOARD AND ASSISTS WITH COLLEGE SCHOLARSHIPS FOR MERITORIOUS STUDENTS. JOB REFERRAL SERVICES AND LIBRARY RESOURCE MATERIALS ARE AVAILABLE TO ASSIST ASSOCIATION MEMBERS. |
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION IS FORMED WITH MEMBERS |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | ANNUALLY, COMMITTEE NOMINATES A SLATE FOR THE EXECUTIVE TEAM AND BOARD; MEMBERS WITH VOTING RIGHTS SELECT NEW LEADERSHIP TEAM AND BOARD |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PAGE 6, PART VI, LINE 7B | EXECUTIVE TEAM HAS LIMITATIONS AS TO SOME DECISIONS THAT MUST HAVE BOARD APPROVAL. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | TAX RETURN IS PREPARED BY AN INDEPENDENT CPA AND A DRAFT OF THE TAX RETURN IS AVAILABLE FOR REVIEW BY THE GOVERNING BODY. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST |