AMERICAN LEGION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: AMERICAN LEGION (EIN 95-1049145)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-14
IRS object ID: 201313189349305486
Schema version: 2012v2.3
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 D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-14T14:42:58-06:00	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	DAVID P LAVEZZARI INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	12881 KNOTT ST 209	AddressLine1
City	GARDEN GROVE	City
State	CA	State
ZIP Code	92841	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	951049145	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NEWPORT HARBOR POST 291 OF THE	BusinessNameLine1
Business Name Line2	AMERICAN LEGION INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	NEWP	NameControl
Phone	9496735070	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	215 15TH STREET	AddressLine1
City	NEWPORT BEACH	City
State	CA	State
ZIP Code	92663	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JESS LAWSON	Name
Title	COMMANDER	Title
Phone	9496735070	Phone
Date Signed	2013-11-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID P LAVEZZARI CPA	Name
Phone	7148955925	Phone
Date Prepared	2013-11-14	DatePrepared

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	JESS LAWSON COMMANDER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	215 15TH STREET	AddressLine1
City	NEWPORT BEACH	City
State	CA	State
ZIP Code	92663	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2500423	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.AL291.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1924	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO PROMOTE THE PRINCIPLES AND POLICIES OF THE NATIONAL AMERICAN LEGION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	50	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	2520	TotalGrossUBI
Net Unrelated Business Txbl Income	-7319	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	430814	ContributionsGrantsPriorYear
Contributions Grants Current Year	488261	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	1211	InvestmentIncomePriorYear
Investment Income Current Year	607	InvestmentIncomeCurrentYear
Other Revenue Prior Year	728584	OtherRevenuePriorYear
Other Revenue Current Year	784249	OtherRevenueCurrentYear
Total Revenue Prior Year	1160609	TotalRevenuePriorYear
Total Revenue Current Year	1273117	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	112313	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	133574	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	280058	SalariesEtcPriorYear
Salaries Etc Current Year	294469	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	676001	OtherExpensePriorYear
Other Expenses Current Year	687399	OtherExpensesCurrentYear
Total Expenses Prior Year	1068372	TotalExpensesPriorYear
Total Expenses Current Year	1115442	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	92237	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	157675	RevenuesLessExpensesCY
Total Assets BOY	1258402	TotalAssetsBOY
Total Assets EOY	1414165	TotalAssetsEOY
Total Liabilities BOY	45697	TotalLiabilitiesBOY
Total Liabilities EOY	43785	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1212705	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1370380	NetAssetsOrFundBalancesEOY
Mission Description	TO PROMOTE THE PRINCIPLES AND POLICIES OF THE NATIONAL AMERICAN LEGION.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	133574	Expense
Grants	133574	Grants
Description	CELEBRATORY EVENTS INCLUDING, BUT NOT LIMITED TO, JULY 4TH, THANKSGIVING, CHRISTMAS, AND NEW YEARS EVE FOR MEMBERS. DONATIONS TO BENEFIT VETERANS GROUPS AND CHARITIES.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	26491	Expense
Description	SEABREEZE NEWSLETTER. PUBLISHED AND DISTRIBUTED MONTHLY TO 4,300 MEMBERS OF POST 291.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	815108	Expense
Description	OCCUPANCY COSTS OF HALL AND MISCELLANEOUS FRATERNAL EXPENSES.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	17518	Expense

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	17518	TotalOfOtherProgramServiceExp
Total Program Service Expense	992691	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	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	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	true	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
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	24	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	50	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	true	NonDeductibleContributions
Non Deductible Disclosure	true	NonDeductibleDisclosure
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	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	true	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
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PAUL MEYE FINANCE OFFICER	NamePerson
Telephone Number	7143153496	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	215 15TH STREET	AddressLine1
City	NEWPORT BEACH	City
State	CA	State
ZIP Code	92663	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitle	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JESS LAWSON
COMMANDER	X	0	0	0
KEN ULRICH
1ST VICE COM	X	0	0	0
KEN WIDDALL
2ND VICE COM	X	0	0	0
KEN GEORGE
3RD VICE COM	X	0	0	0
TIM BERCOVITZ
SERGEANT-AT-	X	0	0	0
CARMEN WILLIAMS
HISTORIAN	X	0	0	0
STEVE SPRIGGS
JR PAST COMM	X	0	0	0
JON REYNOLDS
EXEC BOARD M	X	0	0	0
BRIAN PANNING
EXEC BOARD M	X	0	0	0
TONY ARRIGO
EXEC BOARD M	X	0	0	0
DOUG NYE
EXEC BOARD M	X	0	0	0
JESSE GARCIA
SERVICE OFFI	X	0	0	0
DON PUTZIG
EXEC BOARD M	X	0	0	0
PAUL MEYE
FINANCE OFFI	X	0	0	0
RAY FORTNER
EXEC BD, JUD	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	462682	MembershipDues
All Other Contributions	25579	AllOtherContributions
Total Contributions	488261	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	607	TotalRevenueColumn
Exclusion	$607	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	358665	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	358665	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	358665	TotalRevenueColumn
Exclusion	$358,665	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	176835	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	110723	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	66112	TotalRevenueColumn
Exclusion	$66,112	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	1458212	GrossSalesOfInventory
Cost Of Goods Sold	1116583	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	341629	TotalRevenueColumn
Exclusion	$341,629	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Business CodeBusinessCode	Unrelated Business RevenueUnrelatedBusinessRevenue
SB ADVERTISEMENTS-NONCOMML	7468	7468
OTHER INCOME FROM MEMBERS	5698	5698
SB ADVERTISEMENTS COMML	2520		900099	2520

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2157	TotalRevenueColumn
Related Or Exempt Function Income	1	RelatedOrExemptFunctionIncome
Exclusion	$2,156	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	17843	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1273117	TotalRevenueColumn
Related Or Exempt Function Income	13167	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	2520	UnrelatedBusinessRevenue
Exclusion	$769,169	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	133574	Total
Program Services	133574	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	220852	Total
Program Services	218770	ProgramServices
Management And General	2082	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	51149	Total
Program Services	51149	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	22468	Total
Program Services	22468	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	500	Total
Management And General	500	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	27587	Total
Program Services	2244	ProgramServices
Management And General	25343	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	13932	Total
Program Services	6169	ProgramServices
Management And General	7763	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	2214	Total
Management And General	2214	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	42114	Total
Program Services	20322	ProgramServices
Management And General	21792	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	29443	Total
Program Services	29443	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	274579	Total
Program Services	271555	ProgramServices
Management And General	3024	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	300	Total
Program Services	300	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	25793	Total
Program Services	25793	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	75054	Total
Program Services	75054	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	61201	Total
Program Services	61201	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	41422	Total
Management And General	41422	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
MISC FRATERNAL EXPENSES	29320	29320
CLOTHING/EMBLEMS	21775	21775
BANK & CC MERCHANT FEES	21684		21684
MEMBERSHIP EXPENSES	21069	21069

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	-588	Total
Program Services	2485	ProgramServices
Management And General	-3073	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1115442	Total
Program Services	992691	ProgramServices
Management And General	122751	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	254569	BOY
EOY	343055	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	472405	BOY
EOY	451505	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	250	BOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	24211	BOY
EOY	28000	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	6627	BOY
EOY	308	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	843431	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	252134	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	500340	BOY
EOY	591297	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1258402	BOY
EOY	1414165	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	45697	BOY
EOY	43785	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	45697	BOY
EOY	43785	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1210162	BOY
EOY	1347260	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2543	BOY
EOY	23120	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1212705	BOY
EOY	1370380	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1258402	BOY
EOY	1414165	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	157675	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	843431	OtherCostOrOtherBasis
Depreciation	252134	Depreciation
Book Value	591297	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	591297	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
MARINA DEPOSITS	$40,919
SALES TAX PAYABLE	$2,866
PAYROLL TAXES PAYABLE

Field	Value	IRS element (for citing)
Total Of Amounts	43785	TotalOfAmounts

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Licensed States	CA	LicensedStates

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	MEMBER & SAL EV	NameOfEvent1
Gross Receipts Event1	176835	GrossReceiptsEvent1
Gross Revenue Event1	176835	GrossRevenueEvent1
Other Direct Expenses Event1	110723	OtherDirectExpensesEvent1
Gross Receipts Total	176835	GrossReceiptsTotal
Gross Revenue Total Events	176835	GrossRevenueTotalEvents
Other Direct Expenses Total Events	110723	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	110723	DirectExpenseSummaryEvents
Net Income Summary	66112	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS NOMINATE AND ELECT 18 MEMBER GOVERNING BOARD.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 & 990T ARE NORMALLY REVIEWED BY SEVERAL MEMBERS OF THE EXECUTIVE BOARD WHO HAVE A STRONG FINANCIAL BACKGROUND BEFORE IT IS FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH CONFLICT OF INTEREST POLICY.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	FORM 990 AND 990T ARE AVAILABLE UPON REQUEST AND MADE AVAILABLE FOR PUBLIC INSPECTION AND THROUGH THE INTERNET AT THE WEBSITE WWW.GUIDESTAR.ORG.