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        <ExplanationTxt>Rental Expenses - 1351</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>Rental Expenses - 1351</ExplanationTxt>
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          <BusinessNameLine1Txt>BBS &amp; Associates</BusinessNameLine1Txt>
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          <CityNm>Akron</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
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      <LicensedStatesCd>WV</LicensedStatesCd>
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        <ExplanationTxt>BBS &amp; ASSOCIATES-PAYMENTS TO BBS &amp; ASSOCIATES INCLUDE $93,530 FOR PROFESSIONAL SERVICES, AND $8,283 FOR THE REIMBURSEMENT OF EXPENSES. THE FUNDRAISING AGREEMENT PROVIDES FOR THE PAYMENT OF PROFESSIONAL SERVICE EXPENSES AT STANDARD RATES, AND THE REIMBURSEMENT OF EXPENSES AT THE COST INCURRED FOR SUCH EXPENSES.;</ExplanationTxt>
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        <PersonNm>Steven J Ozinga</PersonNm>
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        <ExplanationTxt>Independent members of the board of directors review comparability data from a GuideStar compensation report to determine the President/CEO's compensation was reasonable and within the range for the size of our organization. The committee followed the IRS rebuttable presumption checklist to compare appropriate salary data. The deliberation and decision process was documented in the minutes of the board meeting where compensation was considered and approved.</ExplanationTxt>
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        <ExplanationTxt>The governing documents, conflict of interest policy and financial statements are available upon request.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VIII, Line 11d Other Miscellaneous Revenue</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
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