KUPATH EZRAH OF ROCKLAND COUNTY INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: KUPATH EZRAH OF ROCKLAND COUNTY INC (EIN 23-7259447)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-14
IRS object ID: 201343189349303279
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 I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-14T11:45:34-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	264004567	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LOKETCH & PARTNERS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1560 BROADWAY SUITE 1005	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10036	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	237259447	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	KUPATH EZRAH OF ROCKLAND COUNTY INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	KUPA	NameControl
Phone	8454266504	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3	AddressLine1
City	MONSEY	City
State	NY	State
ZIP Code	10952	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PAUL MASHINSKY	Name
Title	PRESIDENT	Title
Phone	8454266504	Phone
Date Signed	2013-11-06	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LOUIS LOKETCH	Name
PTIN	P00711327	PTIN
Phone	2128692316	Phone
Date Prepared	2013-11-06	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	PAUL MASHINSKY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	31 BRIARCLIFF DRIVE	AddressLine1
City	MONSEY	City
State	NY	State
ZIP Code	10952	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2150445	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1958	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	KUPATH EZRAH, INC. IS A COMMUNITY BASED CHARITABLE FUND. IT ASSISTS POOR AND INDIGENT COMMUNITY MEMBERS THROUGH VARIOUS PROGRAMS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	0	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2007272	ContributionsGrantsPriorYear
Contributions Grants Current Year	2003650	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	60	InvestmentIncomePriorYear
Investment Income Current Year	48	InvestmentIncomeCurrentYear
Other Revenue Prior Year	111404	OtherRevenuePriorYear
Other Revenue Current Year	146747	OtherRevenueCurrentYear
Total Revenue Prior Year	2118736	TotalRevenuePriorYear
Total Revenue Current Year	2150445	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1590473	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1953802	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	108481	SalariesEtcPriorYear
Salaries Etc Current Year	100882	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	87302	TotalFundrsngExpCurrentYear
Other Expense Prior Year	163286	OtherExpensePriorYear
Other Expenses Current Year	125898	OtherExpensesCurrentYear
Total Expenses Prior Year	1862240	TotalExpensesPriorYear
Total Expenses Current Year	2180582	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	256496	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-30137	RevenuesLessExpensesCY
Total Assets BOY	225120	TotalAssetsBOY
Total Assets EOY	189109	TotalAssetsEOY
Total Liabilities BOY	25300	TotalLiabilitiesBOY
Total Liabilities EOY	19267	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	199820	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	169842	NetAssetsOrFundBalancesEOY
Mission Description	KUPATH EZRAH, INC. IS A COMMUNITY BASED CHARITABLE FUND. IT ASSISTS POOR AND INDIGENT COMMUNITY MEMBERS THROUGH VARIOUS PROGRAMS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	1996933	Expense
Grants	1953802	Grants
Description	FINANCIAL ASSISTANCE TO POOR AND NEEDY FAMILIES.	Description
Total Program Service Expense	1996933	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
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	0	ReportFin48Footnote
Independent Audit Financial Stmt	0	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	1	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
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
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
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	0	NumberOfEmployees
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	0	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	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8454266504	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	59 COLLEGE ROAD	AddressLine1
City	MONSEY	City
State	NY	State
ZIP Code	10952	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
PAUL MASHINSKY
PRESIDENT	20.00	X	X	76350	0	0
SAM HERBSTMAN
VICE PRESIDENT	5.00		X	0	0	0
CHANA GOBIOFF
SECRETARY	20.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	76350	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
Government Grants	15000	GovernmentGrants
All Other Contributions	1988650	AllOtherContributions
Total Contributions	2003650	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	48	TotalRevenueColumn
Exclusion	$48	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	SECOND HAND CLOTHING A	Description
Business Code	453310	BusinessCode
Total Revenue Column	146747	TotalRevenueColumn
Exclusion	$146,747	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	146747	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2150445	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$146,795	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	1953802	Total
Program Services	1953802	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	76350	Total
Program Services	38175	ProgramServices
Management And General	38175	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	16538	Total
Program Services	1538	ProgramServices
Management And General	15000	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	7994	Total
Program Services	3418	ProgramServices
Management And General	4576	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	12904	Total
Management And General	12904	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4200	Total
Management And General	4200	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1000	Total
Management And General	1000	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2742	Total
Management And General	2742	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	FundraisingFundraising	Management And GeneralManagementAndGeneral
FUNDRASING EVENTS	87302	87302
BANK AND CREDIT CARD CH	9273		9273
POSTAGE	5827		5827
TELEPHONE	2575		2575

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	75	Total
Management And General	75	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2180582	Total
Program Services	1996933	ProgramServices
Management And General	96347	ManagementAndGeneral
Fundraising	87302	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	160033	BOY
EOY	112416	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	18763	BOY
EOY	22370	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	6623	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	704	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	40513	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4000	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	36000	BOY
EOY	36513	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1024	BOY
EOY	1183	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	9300	BOY
EOY	9300	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	225120	BOY
EOY	189109	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	728	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	24572	BOY
EOY	19267	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	25300	BOY
EOY	19267	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	199820	BOY
EOY	169842	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	199820	BOY
EOY	169842	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	225120	BOY
EOY	189109	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-30137	ReconcilationRevenueExpenses
Reconcilation Other Changes	159	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	0	FSAudited
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	1521354	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1388675	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1544800	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2007272	CurrentTaxYearMinus1Year
Current Tax Year	1988650	CurrentTaxYear
Total	8450751	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1521354	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1388675	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1544800	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2007272	CurrentTaxYearMinus1Year
Current Tax Year	1988650	CurrentTaxYear
Total	8450751	Total

Field	Value	IRS element (for citing)
Public Support Total170	8450751	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1739	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2256	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	252	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	60	CurrentTaxYearMinus1Year
Current Tax Year	48	CurrentTaxYear
Total	4355	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	107662	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	120380	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	120380	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	111404	CurrentTaxYearMinus1Year
Current Tax Year	146747	CurrentTaxYear
Total	606573	Total

Field	Value	IRS element (for citing)
Total Support	9061679	TotalSupport
Public Support Pertcentage170	0.93260	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.93150	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	39000	OtherCostOrOtherBasis
Depreciation	4000	Depreciation
Book Value	35000	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1513	OtherCostOrOtherBasis
Book Value	1513	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	36513	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	LOANS PAYABLE	Description
Amount	$19,267	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	19267	TotalOfAmounts

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	0	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	CASH GRANTS GIVEN TO NEEDY INDIVIDUALS FOR DAILY LIVING EXPENSES SUCH AS FOOD, RENT, UTILITIES ETC.	TypeOfGrant
Number Of Recipients	450	NumberOfRecipients
Amount Of Cash Grant	1953802	AmountOfCashGrant

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	ORGANIZATION'S GOVERNING BODY REVIEWS THE 990 BEFORE IT IS SUBMITTED TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY INQUIRES OF ALL OFFICERS AND DIRECTORS AS TO THEIR ONGOING COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15	DETERMINATION OF COMPENSATION FOR TOP MANAGEMENT INCLUDES ANALYSIS OF COMPARABLE POSITIONS IN RELATED EXEMPT ORGANIZATIONS IN ADDITION TO A REVIEW BY INDEPENDENT PERSONS.
FORM 990, PART VI, SECTION C, LINE 19	ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE NYS OFFICE OF ATTORNEY GENERAL - CHARITIES BUREAU WEBSITE.
FORM 990, PART XI, LINE 9:	UNREALIZED GAIN ON INVESTMENTS 159.	CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990 PART XII LINE 2C	THE ORGANIZATION'S GOVERNING BODY ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THIS PROCEDUCE HAS BEEN IN PLACE IN PRIOR YEARS AS WELL.