PLUMBERS & STEAMFITTERS JAC 661: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: PLUMBERS & STEAMFITTERS JAC 661 (EIN 23-7369754)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-14
IRS object ID: 201301349349303215
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 E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-14T11:39:02-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	8555 N RIVER RD STE 300	AddressLine1
City	INDIANAPOLIS	City
State	IN	State
ZIP Code	46240	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	237369754	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PLUMBERS & STEAMFITTERS JAC 661	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PLUM	NameControl
Phone	3172554126	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 20425	AddressLine1
City	INDIANAPOLIS	City
State	IN	State
ZIP Code	462200425	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN RAYBURN	Name
Title	TRUSTEE	Title
Phone	3172554126	Phone
Date Signed	2013-05-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEVEN R IMLER CPA	Name
Phone	3178424466	Phone
Date Prepared	2013-05-07	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOHN RAYBURN	NameOfPrincipalOfficerPerson
Gross Receipts	219892	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1977	YearFormation
State Legal Domicile	IN	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE EDUCATION AND TRAINING PROGRAMS FOR APPRENTICE AND JOURNEYMEN WORKERS IN THE PLUMBING AND STEAMFITTER TRADES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	10	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	46173	ContributionsGrantsPriorYear
Contributions Grants Current Year	75632	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	168707	ProgramServiceRevenuePriorYear
Program Service Revenue CY	133179	ProgramServiceRevenueCY
Investment Income Prior Year	1163	InvestmentIncomePriorYear
Investment Income Current Year	42	InvestmentIncomeCurrentYear
Other Revenue Prior Year	30652	OtherRevenuePriorYear
Other Revenue Current Year	11039	OtherRevenueCurrentYear
Total Revenue Prior Year	246695	TotalRevenuePriorYear
Total Revenue Current Year	219892	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	115484	SalariesEtcPriorYear
Salaries Etc Current Year	112015	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	204025	OtherExpensePriorYear
Other Expenses Current Year	208718	OtherExpensesCurrentYear
Total Expenses Prior Year	319509	TotalExpensesPriorYear
Total Expenses Current Year	320733	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-72814	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-100841	RevenuesLessExpensesCY
Total Assets BOY	429432	TotalAssetsBOY
Total Assets EOY	340824	TotalAssetsEOY
Total Liabilities BOY	6990	TotalLiabilitiesBOY
Total Liabilities EOY	19223	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	422442	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	321601	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE EDUCATION AND TRAINING PROGRAMS FOR APPRENTICE AND JOURNEYMEN WORKERS IN THE PLUMBING AND STEAMFITTER TRADES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	225173	Expense
Description	TO PROVIDE EDUCATION AND TRAINING PROGRAMS FOR APPRENTICE AND JOURNEYMEN WORKERS IN THE PLUMBING AND STEAMFITTER TRADES.	Description
Total Program Service Expense	225173	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	true	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	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	5	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	10	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
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	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	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	IN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PLUMBERS AND STEAMFITTERS	NamePerson
Telephone Number	3172554126	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 20425	AddressLine1
City	INDIANAPOLIS	City
State	IN	State
ZIP Code	46220	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DICK TAYLOR
CHAIRMAN	5.00	X	X	0	0	0
JACK NEAL
SECRETARY	5.00	X	X	0	0	0
JOHN RAYBURN
TRUSTEE	20.00	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
All Other Contributions	75632	AllOtherContributions
Total Contributions	75632	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	INDUSTRY CONTRIBUTIONS	Description
Total Revenue Column	133179	TotalRevenueColumn
Related Or Exempt Function Income	133179	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	133179	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	42	TotalRevenueColumn
Exclusion	$42	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	6360	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	6360	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	6360	TotalRevenueColumn
Related Or Exempt Function Income	6360	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Total Revenue Column	4679	TotalRevenueColumn
Related Or Exempt Function Income	4679	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	4679	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	219892	TotalRevenueColumn
Related Or Exempt Function Income	144218	RelatedOrExemptFunctionIncome
Exclusion	$42	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	104139	Total
Program Services	104139	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	7876	Total
Program Services	7876	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	8092	Total
Management And General	8092	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	6000	Total
Management And General	6000	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6712	Total
Management And General	6712	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	24058	Total
Management And General	24058	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2289	Total
Program Services	949	ProgramServices
Management And General	1340	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	15156	Total
Management And General	15156	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	12887	Total
Management And General	12887	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SCHOOL EXPENSE	90681	90681
MAINTENANCE	21286		21286
INSTRUCTOR TRAINING	12324	12324
WELDING EXPENSE	9204	9204

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	29	Total
Management And General	29	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	320733	Total
Program Services	225173	ProgramServices
Management And General	95560	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	141535	BOY
EOY	76710	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	9091	BOY
EOY	1807	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	5414	BOY
EOY	4072	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	646513	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	388278	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	273392	BOY
EOY	258235	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	429432	BOY
EOY	340824	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	6990	BOY
EOY	19223	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6990	BOY
EOY	19223	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	422442	BOY
EOY	321601	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	422442	BOY
EOY	321601	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	429432	BOY
EOY	340824	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-100841	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	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

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

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

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	45006	OtherCostOrOtherBasis
Book Value	45006	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	601507	OtherCostOrOtherBasis
Depreciation	388278	Depreciation
Book Value	213229	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	258235	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	219892	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	219892	RevenueSubtotal
Total Revenue Per Form990	219892	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	320733	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	320733	ExpensesSubtotal
Total Expenses Per Form990	320733	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THE COMMITTEE IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE US INTERNAL REVENUE CODE, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE COMMITTEE'S FINANCIAL STATEMENTS. THE COMMITTEE HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX YEARS OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE THE 2009, 2010 AND 2011 TAX YEARS. HOWEVER, THE COMMITTEE IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COMMITTEE BEEN CONTACTED BY ANY JURISDICTION. BASED ON THE EVALUATION OF THE COMMITTEE'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED.	Explanation

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 3	ReturnReference
Explanation	PART OF NORMAL REGISTRATION	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE THE FORM 990 IS FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	RECEIVED SIGNED CONFLICT OF INTEREST FORMS ANNUALLY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	GOVERNING BOARD EVALUATES COMPENSATION ANNUALLY
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC