ART BARN COMMUNITY THEATER INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ART BARN COMMUNITY THEATER INC (EIN 04-3478044)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-09-27
IRS object ID: 201322709349300537
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	2013-09-27T16:51:54-04:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	271616877	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Melissa Gilroy CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	80 Greenacre Rd	AddressLine1
City	Westwood	City
State	MA	State
ZIP Code	02090	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	043478044	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Art Barn Community	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ARTB	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 Sewall Avenue	AddressLine1
City	Brookline	City
State	MA	State
ZIP Code	02445	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Lynn Harris	Name
Title	Treasurer	Title
Phone	6179750050	Phone
Date Signed	2013-09-27	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Melissa Gilroy	Name
PTIN	P01069703	PTIN
Phone	7816964019	Phone
Date Prepared	2013-09-27	DatePrepared
Self Employed	X	SelfEmployed

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)
Gross Receipts	345283	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.artbarn.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1999	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	To provide a warm and creative after school program for children from pre-school through high school. All students are active participants in all aspects of the productions.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	13	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	70485	ContributionsGrantsPriorYear
Contributions Grants Current Year	79168	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	260546	ProgramServiceRevenuePriorYear
Program Service Revenue CY	262107	ProgramServiceRevenueCY
Investment Income Prior Year	36	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	9249	OtherRevenuePriorYear
Other Revenue Current Year	4008	OtherRevenueCurrentYear
Total Revenue Prior Year	340316	TotalRevenuePriorYear
Total Revenue Current Year	345283	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	196007	SalariesEtcPriorYear
Salaries Etc Current Year	205408	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	16197	TotalFundrsngExpCurrentYear
Other Expense Prior Year	94505	OtherExpensePriorYear
Other Expenses Current Year	121451	OtherExpensesCurrentYear
Total Expenses Prior Year	290512	TotalExpensesPriorYear
Total Expenses Current Year	326859	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	49804	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	18424	RevenuesLessExpensesCY
Total Assets BOY	215594	TotalAssetsBOY
Total Assets EOY	270494	TotalAssetsEOY
Total Liabilities BOY	54876	TotalLiabilitiesBOY
Total Liabilities EOY	91352	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	160718	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	179142	NetAssetsOrFundBalancesEOY
Mission Description	To provide a warm and creative after school program for children from pre-school through high school. All students are active participants in all aspects of the productions.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	263779	Expense
Description	Provided a creative after school program for children pre school through high school.	Description
Total Program Service Expense	263779	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	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	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	13	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
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	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	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	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Laura Cohen	NamePerson
Telephone Number	6177219333	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	66 Vine Street	AddressLine1
City	Chestnut Hill	City
State	MA	State
ZIP Code	02467	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	OfficerOfficer
Amy Blumenthal
Director	2.00	X	0	0	0
Chloe Lara Russack
Co Director	40.00	X	35000	0	0	X
Elizabeth Stillman
Co Chair	5.00	X	0	0	0		X
Hilary Elkins
Director	2.00	X	0	0	0
Jacquelyn Borck
Director	2.00	X	0	0	0
Jennifer Goldsmith
Co Chair	5.00	X	0	0	0		X
Jennifer Nadelson
Secretary	5.00	X	0	0	0		X
Joanna Lieberman
Director	2.00	X	0	0	0
Kate Isley
Director	2.00	X	0	0	0
Katrina Velder
Director	2.00	X	0	0	0
Lynn Harris
Treasurer	5.00	X	0	0	0		X
Matthew Kossack
Artistic Director	40.00	X	35000	0	0	X
Meredith Saillant
Director	2.00	X	0	0	0
Susie Galvin
Director	2.00	X	0	0	0
Wendy Kincaid
Director	2.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	70000	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	79168	AllOtherContributions
Total Contributions	79168	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Acting Classes tuition	711110	231098	231098
Ticket sales	711110	31009	31009

Field	Value	IRS element (for citing)
Total Program Service Revenue	262107	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Miscellaneous rev	Description
Business Code	900099	BusinessCode
Total Revenue Column	4008	TotalRevenueColumn
Related Or Exempt Function Income	4008	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	4008	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	345283	TotalRevenueColumn
Related Or Exempt Function Income	266115	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	183038	Total
Program Services	164734	ProgramServices
Management And General	14643	ManagementAndGeneral
Fundraising	3661	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	5360	Total
Program Services	4824	ProgramServices
Management And General	429	ManagementAndGeneral
Fundraising	107	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	17010	Total
Program Services	15309	ProgramServices
Management And General	1361	ManagementAndGeneral
Fundraising	340	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13240	Total
Management And General	13240	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	8750	Total
Program Services	5535	ProgramServices
Management And General	3092	ManagementAndGeneral
Fundraising	123	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	65	Total
Fundraising	65	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5281	Total
Program Services	5024	ProgramServices
Management And General	206	ManagementAndGeneral
Fundraising	51	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	570	Total
Management And General	570	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	46965	Total
Program Services	42269	ProgramServices
Management And General	3757	ManagementAndGeneral
Fundraising	939	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	5765	Total
Program Services	1764	ProgramServices
Management And General	3962	ManagementAndGeneral
Fundraising	39	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Production exp	23380	23380
Bank charges	5287		5287
Telephone and postage	1612	940	336	336
Fundraising	10536			10536

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	326859	Total
Program Services	263779	ProgramServices
Management And General	46883	ManagementAndGeneral
Fundraising	16197	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	214594	BOY
EOY	268836	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1000	BOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	1658	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	215594	BOY
EOY	270494	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	2037	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	54876	BOY
EOY	89315	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	54876	BOY
EOY	91352	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	160718	BOY
EOY	179142	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	160718	BOY
EOY	179142	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	215594	BOY
EOY	270494	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	18424	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	71030	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	66418	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	67389	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	70485	CurrentTaxYearMinus1Year
Current Tax Year	79168	CurrentTaxYear
Total	354490	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	141855	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	199495	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	234206	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	269795	CurrentTaxYearMinus1Year
Current Tax Year	266115	CurrentTaxYear
Total	1111466	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	212885	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	265913	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	301595	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	340280	CurrentTaxYearMinus1Year
Current Tax Year	345283	CurrentTaxYear
Total	1465956	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	30000	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	20500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	20000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	20000	CurrentTaxYearMinus1Year
Current Tax Year	20000	CurrentTaxYear
Total	110500	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	30000	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	20500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	20000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	20000	CurrentTaxYearMinus1Year
Current Tax Year	20000	CurrentTaxYear
Total	110500	Total

Field	Value	IRS element (for citing)
Public Support Total509	1355456	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	36	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	561	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	36	CurrentTaxYearMinus1Year
Total	633	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	36	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	561	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	36	CurrentTaxYearMinus1Year
Total	633	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	212885	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	265949	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	302156	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	340316	CurrentTaxYearMinus1Year
Current Tax Year	345283	CurrentTaxYear
Total	1466589	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.92420	PublicSupportPercentage509
Prior Year Support Percentage	0.90140	PriorYearSupportPercentage
Investment Income Percentage	0.00040	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

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

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	Prepaid exp	Description

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Form 990 governing body review Part VI line 11	The Board treasurer reviews the 990 prior to filing.
O02	CEO executive director top management comp Part VI line 15a	The Board approves the compensation for the Exec Director and the Asst. Director. They compare salaries to industry standards.
O03	Other officer or key employee compensation Part VI line 15b	The Board approves the compensation for the key employees. They compare salaries to industry standards.
O04	Governing documents etc available to public Part VI line 19	These documents are available via the Massachusetts Attorney general9s website. The organization9s form 990 is available from the Massachusetts Attorney general9s office as well as by request.