FAIRMOUNT CEMETERY ASSOCIATION OF NEWARK AND SOMERSET HILLS A NEW JE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: FAIRMOUNT CEMETERY ASSOCIATION OF NEWARK AND SOMERSET HILLS A NEW JE (EIN 22-0900710)
Tax period: 2012-02-01 to 2013-01-31
Filed: 2013-06-04
IRS object ID: 201341559349300209
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-06-04T07:42:46-05:00	Timestamp
Tax Period End Date	2013-01-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GERMAN VREELAND & ASSOCIATES LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2 RIDGEDALE AVE SUITE 300	AddressLine1
City	CEDAR KNOLLS	City
State	NJ	State
ZIP Code	079271119	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-02-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	220900710	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FAIRMOUNT CEMETERY ASSOCATION OF	BusinessNameLine1
Business Name Line2	NEWARK AND SOMERSET HILLS	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	FAIR	NameControl
Phone	9736230695	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	620 CENTRAL AVENUE	AddressLine1
City	NEWARK	City
State	NJ	State
ZIP Code	07107	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	FREDERICK B LEHLBACH	Name
Title	PRESIDENT	Title
Phone	9736230695	Phone
Date Signed	2013-05-31	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	VICTOR MAISANO CPA	Name
Phone	9736052777	Phone
Date Prepared	2013-05-31	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	FREDERICK B LEHLBACH	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	620 CENTRAL AVENUE	AddressLine1
City	NEWARK	City
State	NJ	State
ZIP Code	07107	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	8728178	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	SEE ATTACHED	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1855	YearFormation
State Legal Domicile	NJ	StateLegalDomicile
Activity Or Mission Description	BURIAL, CREMATORY SERVICES AND THE MAINTENANCE AND PRESERVATION OF MAUSOLEUM AND CEMETERY GROUNDS FOR ITS TWO LOCATIONS AT FAIRMOUNT CEMETERY IN NEWARK, NEW JERSEY AND SOMERSET HILLS MEMORIAL PARK IN BASKING RIDGE, NEW JERSEY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	25	TotalNbrEmployees
Total Nbr Volunteers	25	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2990490	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2532012	ProgramServiceRevenueCY
Investment Income Prior Year	977298	InvestmentIncomePriorYear
Investment Income Current Year	1851499	InvestmentIncomeCurrentYear
Other Revenue Current Year	71967	OtherRevenueCurrentYear
Total Revenue Prior Year	3967788	TotalRevenuePriorYear
Total Revenue Current Year	4455478	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1521281	SalariesEtcPriorYear
Salaries Etc Current Year	1522180	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1657450	OtherExpensePriorYear
Other Expenses Current Year	2384327	OtherExpensesCurrentYear
Total Expenses Prior Year	3178731	TotalExpensesPriorYear
Total Expenses Current Year	3906507	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	789057	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	548971	RevenuesLessExpensesCY
Total Assets BOY	27413573	TotalAssetsBOY
Total Assets EOY	29267277	TotalAssetsEOY
Total Liabilities BOY	526461	TotalLiabilitiesBOY
Total Liabilities EOY	406595	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	26887112	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	28860682	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	BURIAL, CREMATORY SERVICES AND THE MAINTENANCE AND PRESERVATION OF MAUSOLEUM AND CEMETERY GROUNDS FOR ITS TWO LOCATIONS AT FAIRMOUNT CEMETERY IN NEWARK, NEW JERSEY AND SOMERSET HILLS MEMORIAL PARK IN BASKING RIDGE, NEW JERSEY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	CEMETERY AND MAUSOLEUM OPERATIONS.	Description
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	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	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
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	9	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	25	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
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	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	true	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	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	THE ASSOCIATION	NamePerson
Telephone Number	9736230695	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	95 MOUNT AIRY ROAD	AddressLine1
City	BASKING RIDGE	City
State	NJ	State
ZIP Code	07920	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CHRISTOPHER M WIEDENMAYER
BOARD CHAIR	10.00	X	X	16500	0	0
WILLIAM J JOHNSON
TREASURER	5.00	X	X	11000	0	0
JOSEPH E PRATHER
VICE CHAIRMA	5.00	X	X	11000	0	0
JACQUELINE L WELSH
BOARD MEMBER	5.00	X		11000	0	0
RICK EDWARDS
BOARD MEMBE	5.00	X		11000	0	0
DAVID S OSTERMAN
BOARD MEMBER	5.00	X		10250	0	0
FREDERICK B LEHLBACH
PRESIDENT-SE	40.00		X	136250	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	207000	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MAUSOLEUM AND CREMATORY	900099	1374858	1374858
CEMETERY OPERATIONS	900099	1157154	1157154

Field	Value	IRS element (for citing)
Total Program Service Revenue	2532012	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1079663	TotalRevenueColumn
Exclusion	$1,079,663	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	5044536	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4272700	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	771836	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	771836	TotalRevenueColumn
Exclusion	$771,836	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MANAGEMENT FEE FROM FUNDS	900099	58502	58502
MISCELLANEOUS	900099	13465	13465

Field	Value	IRS element (for citing)
Total Other Revenue	71967	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4455478	TotalRevenueColumn
Related Or Exempt Function Income	2603979	RelatedOrExemptFunctionIncome
Exclusion	$1,851,499	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	207000	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	860121	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	127117	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	203414	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	124528	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	67610	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	100063	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	54826	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	5017	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	50711	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	27173	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	1512	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	904	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	145908	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
CONTRACT SERVICES	392575
CONSTRUCTION COSTS	324540
COMMISSIONS	243516
SUPPLIES	163594

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	806378	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3906507	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	356778	BOY
EOY	95219	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	472235	BOY
EOY	350777	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	2	BOY
EOY	2	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	7462	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2	LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2	BOY
EOY	2	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	26584556	BOY
EOY	28813815	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	27413573	BOY
EOY	29267277	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	69984	BOY
EOY	5539	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	50000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	456477	BOY
EOY	351056	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	526461	BOY
EOY	406595	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	26887112	BOY
EOY	28860682	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	26887112	BOY
EOY	28860682	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	27413573	BOY
EOY	29267277	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	548971	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	1424599	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

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

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

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2	OtherCostOrOtherBasis
Book Value	2	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
MUTUAL FUNDS	16483378	F
COMMON STOCK	10973289	F
CASH	1352609	F
U.S. GOVERNMENT BONDS AND NOTES	4539	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	28813815	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
DEFERRED INCOME	$351,056
SECURITY DEPOSITS

Field	Value	IRS element (for citing)
Total Of Amounts	351056	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	5880077	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1424599	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	1424599	RevenueNotRptdF990
Revenue Subtotal	4455478	RevenueSubtotal
Total Revenue Per Form990	4455478	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3906507	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	3906507	ExpensesSubtotal
Total Expenses Per Form990	3906507	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740-10, INCOME TAXES, PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEAR ENDED JANUARY 31, 2013, THE ASSOCIATION HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	BURIAL, CREMATORY SERVICES AND THE MAINTENANCE AND PRESERVATION OF MAUSOLEUM AND CEMETERY GROUNDS FOR ITS TWO LOCATIONS AT FAIRMOUNT CEMETERY IN NEWARK, NEW JERSEY AND SOMERSET HILLS MEMORIAL PARK IN BASKING RIDGE, NEW JERSEY.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION HAS MEMBERS (LOT OWNERS) THAT ELECT THE BOARD OF MANAGERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE ORGANIZATION HAS MEMBERS (LOT OWNERS) THAT ELECT THE BOARD OF MANAGERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE PRESIDENT OF THE ORGANIZATION RECEIVES FORM 990 AND PRESENTS THE RETURN TO THE BOARD OF MANAGERS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION'S BOARD OF MANAGERS AND EMPLOYEES MUST DISCLOSE ANY CONFLICTS OF INTEREST.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION FOR THE PRESIDENT IS REVIEWED AND APPROVED BY THE BOARD OF MANAGERS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF MANAGERS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE UPON REQUEST.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	CUSTODIAL FEES 149,560 0 0 UTILITIES 145,088 0 0 REPAIRS 118,461 0 0 IMPROVEMENTS 99,806 0 0 SECURITY 78,794 0 0 MISCELLANEOUS 31,570 0 0 EQUIPMENT 24,957 0 0 TRASH REMOVAL 22,112 0 0 BANK AND CREDIT CARD FEES 18,180 0 0 TEMPORARY HELP 17,966 0 0 PENSION FEES 14,259 0 0 TELEPHONE 13,697 0 0 STAFF FUNCTIONS 12,936 0 0 COMMUNITY RELATIONS 12,069 0 0 PRESIDENT'S FUNCTIONS 9,068 0 0 TUITION REIMBURSEMENT 8,277 0 0 CLEANING 7,157 0 0 GOVERNMENT FILING FEES 5,430 0 0 ASSOCIATION DUES 4,885 0 0 PAYROLL FEES 4,703 0 0 INTERNET 4,572 0 0 OFFICE EQUIPMENT/REPAIRS 1,765 0 0 CONTINUING EDUCATION 1,066 0 0