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      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="990O" softwareId="11000218" softwareVersion="2011.0.0">
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Dr. Gary Rosenbaum, President Mrs. Elanna Rosenbaum, Recording Secretary had a family relationship as of the fiscal year end. Dr. Mark Pomper, Vice President Mrs. Suzan Pomper, Corresponding Secretary had a family relationship as of the fiscal year end.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>11b</ReturnReference>
        <Explanation>Form 990 was made available to board members before the filing of the return. No changes were requested by any board member base don their review.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>No documents are openly available to the public. Items limited to those required to be made available to the public can be inspected on an a pre-arrainged appointment bases.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section A Line 2 Dr. Gary Rosenbaum, President Mrs. Elanna Rosenbaum, Recording Secretary had a family relationship as of the fiscal year end. Dr. Mark Pomper, Vice President Mrs. Suzan Pomper, Corresponding Secretary had a family relationship as of the fiscal year end. Form 990 Part VI Section B Line 11b Form 990 was made available to board members before the filing of the return. No changes were requested by any board member base don their review. Form 990 Part VI Section C Line 19 No documents are openly available to the public. Items limited to those required to be made available to the public can be inspected on an a pre-arrainged appointment bases.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="990:44" softwareId="11000218" softwareVersion="2011.0.0">
      <Explanation>The second extension, Form 8868 Pg2, was filed. Ussually a confirmation is receieved however, this year it was never receieved. In addition, the extended due date of the return was May 15,2013, which was the first of the two day Jewish holiday of Shavuos, which it religoiusly observed by the school administration as well as the tax return preparer. On Friday May 17th 2013 the preparer was ill and could not complete the return. May 18th, 2013 was the sabbath, therefore, no work could be done to complete the return. The preparer worked on, completed and e-filed the return on Sunday May 19th, 2013, which was as soon as possible. Please accept this explanation as reasonable cause for late filing and do not access any late filing penalties accordingly.</Explanation>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>