AMERICAN FRIENDS OF KUPAT HAIR INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: AMERICAN FRIENDS OF KUPAT HAIR INC (EIN 20-1523797)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-15
IRS object ID: 201333199349303193
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 A
Schedule F
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-15T09:43:19-06:00	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	ROTH & COMPANY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1428 36TH STREET SUITE 200	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11218	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	201523797	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN FRIENDS OF KUPAT HAIR	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	AMER	NameControl
Phone	7189728970	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4415 14TH AVENUE	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11219	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	YOSEF FISHMAN	Name
Title	PRESIDENT	Title
Phone	7189728970	Phone
Date Signed	2013-11-04	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SOLOMON EISNER	Name
Phone	7182361600	Phone
Date Prepared	2013-11-15	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	YOSEF FISHMAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1234 44TH STREET	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11219	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4066298	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	TO RAISE FUNDS FOR DISTRIBUTION TO INSTITUTIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL PURPOSES IN THE UNITED STATES AND ISRAEL WITH A VIEW TOWARD PROVIDING AID, ASSISTANCE AND SUPPORT TO NEEDY AND INDIGENT INDIVIDUALS IN ISRAEL AND THE UNITED STATES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	6	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	4342682	ContributionsGrantsPriorYear
Contributions Grants Current Year	4064746	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	866	InvestmentIncomePriorYear
Investment Income Current Year	1552	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	4343548	TotalRevenuePriorYear
Total Revenue Current Year	4066298	TotalRevenueCurrentYear
Grants And Similar Amnts CY	3123120	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	58482	SalariesEtcPriorYear
Salaries Etc Current Year	53198	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	815041	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4199606	OtherExpensePriorYear
Other Expenses Current Year	882764	OtherExpensesCurrentYear
Total Expenses Prior Year	4258088	TotalExpensesPriorYear
Total Expenses Current Year	4059082	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	85460	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	7216	RevenuesLessExpensesCY
Total Assets BOY	319684	TotalAssetsBOY
Total Assets EOY	338067	TotalAssetsEOY
Total Liabilities BOY	27895	TotalLiabilitiesBOY
Total Liabilities EOY	39062	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	291789	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	299005	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO RAISE FUNDS FOR DISTRIBUTION TO INSTITUTIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL PURPOSES IN THE UNITED STATES AND ISRAEL WITH A VIEW TOWARD PROVIDING AID, ASSISTANCE AND SUPPORT TO NEEDY AND INDIGENT INDIVIDUALS IN ISRAEL AND THE UNITED STATES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3126449	Expense
Grants	3123120	Grants
Revenue	4064776	Revenue
Description	TO RAISE FUNDS FOR DISTRIBUTION TO INSTITUTIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL PURPOSES IN THE UNITED STATES AND ISRAEL WITH A VIEW TOWARD PROVIDING AID, ASSISTANCE AND SUPPORT TO NEEDY AND INDIGENT INDIVIDUALS IN ISRAEL AND THE UNITED STATES.	Description
Total Program Service Expense	3126449	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	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	true	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	true	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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	6	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	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	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	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
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN FRIENDS OF KUPAT HAIR	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7189728970	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4415 14TH AVE	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11219	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
YOSEF FISHMAN
PRESIDENT	25.00	X	0	0	0
CHAIM BRODT
DIRECTOR	1.00	X	0	0	0
NOSSON RAAB
DIRECTOR	2.00	X	0	0	0
CHAIM WILNER
VICE PRESIDE	10.00		0	0	0	X
MOSHE PASKESZ
SECRETARY	10.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	4064746	AllOtherContributions
Total Contributions	4064746	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1552	TotalRevenueColumn
Related Or Exempt Function Income	1552	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4066298	TotalRevenueColumn
Related Or Exempt Function Income	1552	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	280000	Total
Program Services	280000	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	720	Total
Program Services	720	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	2842400	Total
Program Services	2842400	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	49418	Total
Management And General	49418	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3780	Total
Management And General	3780	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	7500	Total
Management And General	7500	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	9459	Total
Management And General	9459	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	379715	Total
Fundraising	379715	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	459143	Total
Management And General	23911	ManagementAndGeneral
Fundraising	435232	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	19036	Total
Management And General	19036	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	3423	Total
Program Services	3329	ProgramServices
Fundraising	94	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4313	Total
Management And General	4313	ManagementAndGeneral

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	BANK CHARGES	Description
Total	175	Total
Management And General	175	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4059082	Total
Program Services	3126449	ProgramServices
Management And General	117592	ManagementAndGeneral
Fundraising	815041	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	319654	BOY
EOY	338067	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	30	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	319684	BOY
EOY	338067	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	25581	BOY
EOY	39062	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2314	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	27895	BOY
EOY	39062	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	291789	BOY
EOY	299005	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	291789	BOY
EOY	299005	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	319684	BOY
EOY	338067	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	7216	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
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 Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5208056	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6296611	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4767453	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4342682	CurrentTaxYearMinus1Year
Current Tax Year	4064746	CurrentTaxYear
Total	24679548	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5208056	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6296611	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4767453	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4342682	CurrentTaxYearMinus1Year
Current Tax Year	4064746	CurrentTaxYear
Total	24679548	Total

Field	Value	IRS element (for citing)
Public Support Total170	24679548	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8528	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2152	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1500	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	866	CurrentTaxYearMinus1Year
Current Tax Year	1552	CurrentTaxYear
Total	14598	Total

Field	Value	IRS element (for citing)
Total Support	24694146	TotalSupport
Gross Receipts From Admissions Etc	1552	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99940	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.96200	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule F IRS990ScheduleF

Grants To Orgs Outside US GrantsToOrgsOutsideUS (4 entries)

RegionRegion	Purpose Of GrantPurposeOfGrant	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement
MIDDLE EAST	TO FURTHER EXEM. PUR	2550000	WIRE
MIDDLE EAST	TO FURTHER EXEM. PUR	25000	WIRE
MIDDLE EAST	TO FURTHER EXEM. PUR	13000	WIRE
MIDDLE EAST	TO FURTHER EXEM. PUR	250000	WIRE

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	3	TotalNumberOf501c3Orgs
Total Number Of Other Orgs	1	TotalNumberOfOtherOrgs
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
MESAMCHE LEV
1364 53RD STREET	BROOKLYN	NY	11219	222453421	501 C3	250000	TO FURTHER EXEM. PUR
TZIDKAS ERETZ HAKODESH
1315 43RD STREET	BROOKLYN	NY	11219	270452121		30000	TO FURTHER EXEM. PUR

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	THE ORGANIZATION MONITORS AND REVIEWS GRANTEES TO ENSURE THAT THEY OPERATE AND DISTRIBUTE FUNDS IN ACCORDANCE WITH THEIR OBJECTIVES.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO RAISE FUNDS FOR DISTRIBUTION TO INSTITUTIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL PURPOSES IN THE UNITED STATES AND ISRAEL WITH A VIEW TOWARD PROVIDING AID, ASSISTANCE AND SUPPORT TO NEEDY AND INDIGENT INDIVIDUALS IN ISRAEL AND THE UNITED STATES.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE TAX RETURN PREPARER SENDS THE BOARD OF DIRECTORS A DRAFT COPY OF THE COMPLETE TAX RETURN FOR REVIEW AND COMMENTS. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN THEY NOTIFY THE TAX RETURN PREPARER AND A FINAL VERSION OF THE TAX RETURN IS SENT TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR THEN SIGNS THE E-FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE PREPARER THEN E-FILES THE RETURN.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING DOCUMENTS AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF THIS FORM.