SULLIVAN-VIGO RURAL WATER CORPORATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: SULLIVAN-VIGO RURAL WATER CORPORATION (EIN 35-1925110)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-04-30
IRS object ID: 201331209349300808
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-04-30T13:49:38-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	370818432	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KEMPER CPA GROUP LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	505 N 6TH ST PO BOX 297	AddressLine1
City	VINCENNES	City
State	IN	State
ZIP Code	475910297	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	351925110	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SULLIVAN-VIGO RURAL WATER CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SULL	NameControl
Phone	8122998909	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 52	AddressLine1
City	PIMENTO	City
State	IN	State
ZIP Code	47866	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BIONCA GAMBILL	Name
Title	PRESIDENT	Title
Phone	8122998909	Phone
Date Signed	2013-04-30	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CURT BENSON	Name
PTIN	P00494588	PTIN
Phone	8128827730	Phone
Date Prepared	2013-04-30	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	BIONCA GAMBILL	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 52	AddressLine1
City	PIMENTO	City
State	IN	State
ZIP Code	47866	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	614442	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1994	YearFormation
State Legal Domicile	IN	StateLegalDomicile
Activity Or Mission Description	THIS CORPORATION IS A MUTUAL BENEFIT CORPORATION FOR THE BENEFIT OF THE INDIVIDUAL MEMBERS AND THE COMMUNITY BY PROVIDING THEM WATER.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	37500	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	557441	ProgramServiceRevenuePriorYear
Program Service Revenue CY	589661	ProgramServiceRevenueCY
Investment Income Prior Year	6867	InvestmentIncomePriorYear
Investment Income Current Year	91	InvestmentIncomeCurrentYear
Other Revenue Prior Year	18258	OtherRevenuePriorYear
Other Revenue Current Year	24690	OtherRevenueCurrentYear
Total Revenue Prior Year	620066	TotalRevenuePriorYear
Total Revenue Current Year	614442	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	69460	SalariesEtcPriorYear
Salaries Etc Current Year	78185	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	843422	OtherExpensePriorYear
Other Expenses Current Year	915428	OtherExpensesCurrentYear
Total Expenses Prior Year	912882	TotalExpensesPriorYear
Total Expenses Current Year	993613	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-292816	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-379171	RevenuesLessExpensesCY
Total Assets BOY	6443933	TotalAssetsBOY
Total Assets EOY	6113261	TotalAssetsEOY
Total Liabilities BOY	6613799	TotalLiabilitiesBOY
Total Liabilities EOY	6662301	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-169866	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-549040	NetAssetsOrFundBalancesEOY
Mission Description	THIS CORPORATION IS A MUTUAL BENEFIT CORPORATION FOR THE BENEFIT OF THE INDIVIDUAL MEMBERS AND THE COMMUNITY BY PROVIDING THEM WATER.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	993613	Expense
Revenue	614442	Revenue
Description	THIS CORPORATION IS A MUTUAL BENEFIT CORPORATION FOR THE BENEFIT OF THE INDIVIDUAL MEMBERS AND THE COMMUNITY BY PROMOTING, SUPPORTING, PROVIDING AND OPERATING A WATER UTILITY SYSTEM FOR THE BENEFIT OF ITS MEMBERS.	Description
Total Program Service Expense	993613	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	0	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	IN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTINA PFEIFFER	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8122998909	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 52	AddressLine1
City	PIMENTO	City
State	IN	State
ZIP Code	47866	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BIONCA GAMBILL
PRESIDENT	12.00	X	0	0	0
FRANK RUSH
VICE PRESIDENT	12.00	X	0	0	0
TAMMY PHELPS
SECRETARY	12.00	X	0	0	0
BRAD LAWSON
DIRECTOR	12.00	X	0	0	0
DALE HOLLINGSWORTH
TREASURER	12.00	X	0	0	0
HARRY SCAMIHORN
DIRECTOR	12.00	X	0	0	0
RALPH PEELER
DIRECTOR	12.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	WATER SALES	Description
Business Code	900099	BusinessCode
Total Revenue Column	589661	TotalRevenueColumn
Related Or Exempt Function Income	589661	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	589661	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	91	TotalRevenueColumn
Related Or Exempt Function Income	91	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
HOOK ON FEES	900099	23278	23278
MEMBERSHIP FEES	900099	1300	1300
MISCELLANEOUS	900099	112	112

Field	Value	IRS element (for citing)
Total Other Revenue	24690	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	614442	TotalRevenueColumn
Related Or Exempt Function Income	614442	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	64897	Total
Program Services	64897	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	13288	Total
Program Services	13288	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	6294	Total
Program Services	6294	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	7480	Total
Program Services	7480	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	474	Total
Program Services	474	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1101	Total
Program Services	1101	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	14433	Total
Program Services	14433	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	10204	Total
Program Services	10204	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	6122	Total
Program Services	6122	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	306493	Total
Program Services	306493	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	354728	Total
Program Services	354728	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9791	Total
Program Services	9791	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
COST OF WATER	99971	99971
SALES TAX PAID	45092	45092
METER SETTINGS	24615	24615
SUPPLIES	20136	20136

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	8494	Total
Program Services	8494	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	993613	Total
Program Services	993613	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2869	BOY
EOY	37729	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	11017	BOY
EOY	14190	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	60422	BOY
EOY	49998	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	8874	BOY
EOY	5321	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8584295	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2578272	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6360751	BOY
EOY	6006023	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6443933	BOY
EOY	6113261	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	683	BOY
EOY	7459	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	6595643	BOY
EOY	6588247	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	17473	BOY
EOY	66595	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6613799	BOY
EOY	6662301	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-169866	BOY
EOY	-549040	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-169866	BOY
EOY	-549040	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6443933	BOY
EOY	6113261	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-379171	ReconcilationRevenueExpenses
Reconcilation Other Changes	-3	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

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

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	62700	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	150	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	37600	CurrentTaxYearMinus1Year
Current Tax Year	1300	CurrentTaxYear
Total	101750	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	62700	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	150	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	37600	CurrentTaxYearMinus1Year
Current Tax Year	1300	CurrentTaxYear
Total	101750	Total

Field	Value	IRS element (for citing)
Public Support Total170	101750	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	270	CurrentTaxYearMinus4Years
Current Tax Year	91	CurrentTaxYear
Total	361	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22633	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13589	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	13485	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6962	CurrentTaxYearMinus1Year
Current Tax Year	112	CurrentTaxYear
Total	56781	Total

Field	Value	IRS element (for citing)
Total Support	158892	TotalSupport
Public Support Pertcentage170	0.64040	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.79290	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8490909	OtherCostOrOtherBasis
Depreciation	2531631	Depreciation
Book Value	5959278	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	20875	OtherCostOrOtherBasis
Depreciation	6495	Depreciation
Book Value	14380	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	72511	OtherCostOrOtherBasis
Depreciation	40146	Depreciation
Book Value	32365	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6006023	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
PAYROLL LIABILITIES	$7,302
SALES TAX PAYABLE	$2,527
ACCRUED INTEREST	$56,766

Field	Value	IRS element (for citing)
Total Of Amounts	66595	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	614442	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	614442	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	614442	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	993613	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	993613	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	993613	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X, LINE 2:	ReturnReference
Explanation	THE ORGANIZATION HAS EVALUATED THEIR EXPOSURE RESULTING FROM UNCERTAIN TAX POSITIONS AND DETERMINED THE EXPOSURE IS NOT MATERIAL TO THE FINANCIAL STATEMENTS. THEREFORE, THESE FINANCIAL STATEMENTS DO NOT INCLUDE A LIABILITY FOR UNRECOGNIZED TAX POSITIONS. UPON RECOGNITION OF A LIABILITY FOR AN UNRECOGNIZED TAX BENEFIT THE ORGANIZATION WOULD RECOGNIZE INTEREST ACCRUED IN INTEREST EXPENSE AND PENALTIES IN PROGRAM SERVICES EXPENSES. THE ORGANIZATION FILES TAX-EXEMPT INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND VARIOUS STATE JURISDICTIONS.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	ONE OF THE OFFICERS OF THE BOARD REVIEWS THE 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES THESE ITEMS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	ROUNDING -3.	CHANGES IN NET ASSETS OR FUND BALANCES:
	THE BOARD OF DIRECTORS SERVES AS THE COMMITTEE TO TAKE RESPONSIBILITY FOR THE AUDITED FINANCIAL STATEMENTS.