OWENS EDUCATIONAL SERVICES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: OWENS EDUCATIONAL SERVICES INC (EIN 47-0754012)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-06-07
IRS object ID: 201301589349300705
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 D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-06-07T08:50:54-07:00	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	DONALD J PETERSON CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	9910 N 48TH ST	AddressLine1
City	OMAHA	City
State	NE	State
ZIP Code	68152	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	470754012	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	OWENS EDUCATIONAL SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	OWEN	NameControl
Phone	4029327840	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7413 N 30 STREET	AddressLine1
City	OMAHA	City
State	NE	State
ZIP Code	68112	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GENNIFER AMATO	Name
Title	DIRECTOR	Title
Phone	4029327840	Phone
Date Signed	2013-05-31	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DONALD J PETERSON	Name

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GENNIFER AMATO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	7413 N 30 STREET	AddressLine1
City	OMAHA	City
State	NE	State
ZIP Code	68112	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	3375679	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1993	YearFormation
State Legal Domicile	NE	StateLegalDomicile
Activity Or Mission Description	PROVIDE EDUCATIONAL OPPORTUNITIES, ALTERNATIVES TO INCARCERATION AND LIFE SKILLS TRAINING TO AT-RISK YOUTH, DISADVANTAGED ADULTS AND THEIR FAMILIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	104	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	-653	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2012887	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3361655	ProgramServiceRevenueCY
Investment Income Prior Year	3947	InvestmentIncomePriorYear
Investment Income Current Year	4583	InvestmentIncomeCurrentYear
Other Revenue Prior Year	871	OtherRevenuePriorYear
Other Revenue Current Year	-653	OtherRevenueCurrentYear
Total Revenue Prior Year	2017705	TotalRevenuePriorYear
Total Revenue Current Year	3365585	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1432828	SalariesEtcPriorYear
Salaries Etc Current Year	1928232	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	409768	OtherExpensePriorYear
Other Expenses Current Year	927398	OtherExpensesCurrentYear
Total Expenses Prior Year	1842596	TotalExpensesPriorYear
Total Expenses Current Year	2855630	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	175109	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	509955	RevenuesLessExpensesCY
Total Assets BOY	1293321	TotalAssetsBOY
Total Assets EOY	1816818	TotalAssetsEOY
Total Liabilities BOY	20963	TotalLiabilitiesBOY
Total Liabilities EOY	34505	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1272358	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1782313	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE EDUCATIONAL OPPORTUNITIES,	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2852293	Expense
Revenue	3361655	Revenue
Description	PROVIDE EDUCATIONAL OPPORTUNITIES, ALTERNATIVES TO INCARCERATION AND LIFE SKILLS TRAINING TO AT-RISK YOUTH, DISADVANTAGED ADULTS AND THEIR FAMILIES.	Description
Total Program Service Expense	2852293	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	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	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	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	true	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
Number Of Employees	104	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	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JOSEPH OWENS	NamePerson
Telephone Number	4029327840	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7413 N 30 ST	AddressLine1
City	OMAHA	City
State	NE	State
ZIP Code	68112	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
GENNIFER AMATO
EXEC DIRECTOR	40.00	X	X	X	106066	0	0
LARRY JINDRA
DIRECTOR	8.00	X			0	0	0
BRYAN BELL
DIRECTOR	3.00	X			0	0	0
JULIE MONACO
DIRECTOR	3.00	X			0	0	0
PAM STENE-HAGGE
DIRECTOR	3.00	X			0	0	0
MARY ZUKAITIS
DIRECTOR	3.00	X			0	0	0
MELODAE MORRIS
DIRECTOR	3.00	X			0	0	0
MICHELLE HANSEN-FROST
DIRECTOR	3.00	X			0	0	0
TOMMIE WILSON
DIRECTOR	3.00	X			0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	106066	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	EDUCATION	Description
Business Code	611600	BusinessCode
Total Revenue Column	3361655	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	3361655	TotalProgramServiceRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	4583	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	4583	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	4583	TotalRevenueColumn
Exclusion	$4,583	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	9441	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	10094	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-653	TotalRevenueColumn
Unrelated Business Revenue	-653	UnrelatedBusinessRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3365585	TotalRevenueColumn
Related Or Exempt Function Income	3361655	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-653	UnrelatedBusinessRevenue
Exclusion	$4,583	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	106066	Total
Program Services	106066	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1624604	Total
Program Services	1624604	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	68178	Total
Program Services	68178	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	129384	Total
Program Services	129384	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	570	Total
Program Services	0	ProgramServices
Management And General	570	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	440978	Total
Program Services	440978	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1776	Total
Program Services	1776	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	27231	Total
Program Services	25338	ProgramServices
Management And General	1893	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	110902	Total
Program Services	110902	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	171863	Total
Program Services	171863	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	120797	Total
Program Services	120797	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	183	Total
Program Services	0	ProgramServices
Management And General	183	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	23383	Total
Program Services	23383	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	17186	Total
Program Services	17186	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CLASSROOM EXPENSE	6499	6499	0
BACKGROUND SERVICES	3139	3139	0
EQUIPMENT RENTAL	2200	2200	0
PENALTIES	691	0	691

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2855630	Total
Program Services	2852293	ProgramServices
Management And General	3337	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	995993	BOY
EOY	1259444	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	275248	BOY
EOY	512643	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	95121	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	50390	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	22080	BOY
EOY	44731	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1293321	BOY
EOY	1816818	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	20963	BOY
EOY	34505	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	20963	BOY
EOY	34505	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	1272358	BOY
EOY	1782313	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1272358	BOY
EOY	1782313	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1293321	BOY
EOY	1816818	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	509955	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	744	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2073	CurrentTaxYearMinus2Years
Total	2817	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	850023	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	877926	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1893417	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2012887	CurrentTaxYearMinus1Year
Current Tax Year	3361655	CurrentTaxYear
Total	8995908	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5765	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3178	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	871	CurrentTaxYearMinus1Year
Current Tax Year	-653	CurrentTaxYear
Total	10161	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	855788	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	881848	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1896490	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2013758	CurrentTaxYearMinus1Year
Current Tax Year	3361002	CurrentTaxYear
Total	9008886	Total

Field	Value	IRS element (for citing)
Public Support Total509	9008886	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2225	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	19105	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12614	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3947	CurrentTaxYearMinus1Year
Total	37891	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2225	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	19105	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12614	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3947	CurrentTaxYearMinus1Year
Total	37891	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	9046777	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99580	PublicSupportPercentage509
Prior Year Support Percentage	0.99440	PriorYearSupportPercentage
Investment Income Percentage	0.00420	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00560	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	95121	OtherCostOrOtherBasis
Depreciation	50390	Depreciation
Book Value	44731	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	44731	TotalOfBookValueLandBuildings

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
OWENS AND ASSOCIATES
OWNED BY FOUNDER	440978	PROVIDED EMPLOYEES	false
JOSEPH OWENS
FAMILY MEMBER	45000	OFFICE SPACE RENTAL	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 2	DIANA OWENS AND GENNIFER AMATO, MOTHER/DAUGHTER
Pt VI, Line 11b	RETURN IS REVIEWED BY A BOARD MEMBER PRIOR TO FILING
Pt VI, Line 12c	POTENTIAL CONFLICTS ARE REVIEWED AT BOARD MEETINGS
Pt VI, Line 19	AVAILABLE UPON REQUEST