CENTRAL PA YOUTH BALLET: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: CENTRAL PA YOUTH BALLET (EIN 23-1971982)
Tax period: 2020-09-01 to 2021-08-31
Filed: 2022-04-04
IRS object ID: 202200949349300770
Schema version: 2020v4.2
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 E
Schedule I
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-04-04T11:09:30-05:00	ReturnTs
Tax Period End	2021-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	251622758	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MAHER DUESSEL CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1800 LINGLESTOWN ROAD SUITE 306	AddressLine1Txt
City	HARRISBURG	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	17110	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	231971982	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CENTRAL PENNSYLVANIA YOUTH BALLET	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CENT	BusinessNameControlTxt
Phone	7176012840	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 NORTH ORANGE STREET NO 3	AddressLine1Txt
City	CARLISLE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	17013	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MORGAN LOWE	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7176012840	PhoneNum
Signature	2022-04-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MORGAN	PersonFirstNm
Person Last	LOWE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LISA A RITTER	PreparerPersonNm
PTIN	P00168809	PTIN
Phone	7172321230	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MORGAN LOWE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 NORTH ORANGE STREET NO 3	AddressLine1Txt
City	CARLISLE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	17013	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,925,480	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CPYB.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1955	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	BALLET / DANCE EDUCATION	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	17	VotingMembersIndependentCnt
Total Employee	32	TotalEmployeeCnt
Total Volunteers	105	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,255,274	PYContributionsGrantsAmt
CY Contributions Grants	$960,199	CYContributionsGrantsAmt
PY Program Service Revenue	$1,460,720	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,888,448	CYProgramServiceRevenueAmt
PY Investment Income	$18,727	PYInvestmentIncomeAmt
CY Investment Income	$11,154	CYInvestmentIncomeAmt
PY Other Revenue	$84,771	PYOtherRevenueAmt
CY Other Revenue	$4,106	CYOtherRevenueAmt
PY Total Revenue	$3,819,492	PYTotalRevenueAmt
CY Total Revenue	$2,863,907	CYTotalRevenueAmt
PY Grants And Similar Paid	$246,119	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$167,505	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,804,528	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,019,955	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$98,563	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,192,129	PYOtherExpensesAmt
CY Other Expenses	$982,091	CYOtherExpensesAmt
PY Total Expenses	$3,242,776	PYTotalExpensesAmt
CY Total Expenses	$2,169,551	CYTotalExpensesAmt
PY Revenues Less Expenses	$576,716	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$694,356	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,146,440	TotalAssetsBOYAmt
Total Assets EOY	$5,952,312	TotalAssetsEOYAmt
Total Liabilities BOY	$347,142	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,450,902	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,799,298	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,501,410	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	ESTABLISHED IN 1955 BY FOUNDING ARTISTIC DIRECTOR MARCIA DALE WEARY, CENTRAL PENNSYLVANIA YOUTH BALLET (CPYB) IS A NATIONALLY AND INTERNATIONALLY RECOGNIZED SCHOOL OF CLASSICAL BALLET HEADQUARTERED IN CARLISLE, PA. OUR THREE-FOLD MISSION IS TO INSPIRE, EDUCATE, AND ENRICH THE LIVES OF OUR STUDENTS AND THE REGION THROUGH TRAINING IN AND THE PERFORMANCE OF CLASSICAL BALLET.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,696,183	ExpenseAmt
Grant	$167,505	GrantAmt
Revenue	$1,891,367	RevenueAmt
Desc	CPYB IS FIRST AN EDUCATIONAL CENTER DRAWING STUDENTS FROM ACROSS THE NATION AND AROUND THE WORLD TO ITS ACADEMIC YEAR AND SUMMER CLASSICAL BALLET TRAINING PROGRAMS. ACCOMPLISHED FACULTY, EQUIPPED WITH A PROVEN CURRICULUM, TEACH STUDENTS IN THE SCHOOL'S PRESCHOOL, PRIMARY, AND PRE-PROFESSIONAL DIVISIONS WITH EACH PROGRAM CHALLENGING STUDENTS AND SUPPORTING THEIR PHYSICAL, MENTAL, ARTISTIC, AND EMOTIONAL DEVELOPMENT CONSISTENT WITH THAT LEVEL. SUMMER BALLET PROGRAM STUDENTS PARTICIPATE IN A COMPREHENSIVE CURRICULUM THAT BRINGS TOGETHER THE FINEST IN TECHNIQUE, STRENGTHENING, AND ARTISTRY. PERFORMANCE OPPORTUNITIES, CRUCIAL IN THE TRAINING OF A YOUNG DANCER, PROVIDE ACADEMIC YEAR STUDENTS WITH EXPERIENCE IN WORKING WITH CHOREOGRAPHERS ACROSS A BROAD RANGE OF REPERTORY.	Desc
Total Program Service Expenses	$1,696,183	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	31	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	32	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	17	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOARD TREASURER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7176012840	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 NORTH ORANGE STREET NO 3	AddressLine1Txt
City	CARLISLE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	17013	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TERESA N SLOCOMB
PRESIDENT	15.00	Yes (X)	Yes (X)	$0	$0	$0
DANIEL J MADIO II
VICE PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
MORGAN LOWE
TREASURER	10.00	Yes (X)	Yes (X)	$0	$0	$0
DONALD GRELL
SECRETARY	10.00	Yes (X)	Yes (X)	$0	$0	$0
DARLA HOOVER
ARTISTIC DIRECTOR	40.00	Yes (X)		$112,221	$0	$5,103
HANK ABERMAN
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
NEIL WEISSMAN
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
MARISSA J SHOLLENBERGER
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
DONALD MOWERY
BOARD MEMBER	10.00	Yes (X)		$0	$0	$0
MATTHEW FOSS
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
ROBERT HERVEY
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
ADITYA SHARMA
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
SUSANNA ZHU
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
MIMI GOODLING
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
GREGORY SCHROEDER
BOARD MEMBER	10.00	Yes (X)		$0	$0	$0
STEVEN H KAUFMAN
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
MATT KRISE
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
KRISTEN OLEWINE MILKE
BOARD MEMBER	10.00	Yes (X)		$0	$0	$0
CHARLES ALAN HINELINE
DIRECTOR OF ARTISTIC PROGR	40.00	Yes (X)		$107,192	$0	$18,890
NICHOLAS ADE
CEO	45.00	Yes (X)	Yes (X)	$118,471	$0	$14,574

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$337,884	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$38,567	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$645,517	GovernmentGrantsAmt
All Other Contributions	$314,682	AllOtherContributionsAmt
Noncash Contributions	$62,488	NoncashContributionsAmt
Total Contributions	$960,199	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION	711120	$1,412,904	$1,412,904
SUMMER PROGRAM BOARD	711120	$474,264	$474,264
STUDIO RENTALS	711120	$1,280	$1,280

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,888,448	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,324	TotalRevenueColumnAmt
Exclusion	$8,324	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$63,903	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$61,073	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,830	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,830	TotalRevenueColumnAmt
Exclusion	$2,830	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$1,687	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$500	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,187	TotalRevenueColumnAmt
Exclusion	$1,187	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,919	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,919	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,919	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,863,907	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,891,367	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$12,341	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$167,505	TotalAmt
Program Services	$167,505	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$374,260	TotalAmt
Program Services	$235,760	ProgramServicesAmt
Management And General	$104,219	ManagementAndGeneralAmt
Fundraising	$34,281	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$543,283	TotalAmt
Program Services	$403,842	ProgramServicesAmt
Management And General	$86,071	ManagementAndGeneralAmt
Fundraising	$53,370	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$23,882	TotalAmt
Program Services	$17,911	ProgramServicesAmt
Management And General	$4,777	ManagementAndGeneralAmt
Fundraising	$1,194	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$17,178	TotalAmt
Program Services	$17,178	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$61,352	TotalAmt
Program Services	$46,014	ProgramServicesAmt
Management And General	$12,270	ManagementAndGeneralAmt
Fundraising	$3,068	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$111,799	TotalAmt
Management And General	$111,799	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$22,218	TotalAmt
Management And General	$22,218	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$69,090	TotalAmt
Program Services	$55,272	ProgramServicesAmt
Management And General	$13,818	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,909	TotalAmt
Program Services	$3,682	ProgramServicesAmt
Management And General	$982	ManagementAndGeneralAmt
Fundraising	$245	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$104,103	TotalAmt
Program Services	$94,654	ProgramServicesAmt
Management And General	$7,087	ManagementAndGeneralAmt
Fundraising	$2,362	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,278	TotalAmt
Program Services	$2,139	ProgramServicesAmt
Management And General	$2,139	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,469	TotalAmt
Program Services	$3,352	ProgramServicesAmt
Management And General	$894	ManagementAndGeneralAmt
Fundraising	$223	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$107,094	TotalAmt
Program Services	$96,385	ProgramServicesAmt
Management And General	$10,709	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$20,222	TotalAmt
Program Services	$15,167	ProgramServicesAmt
Management And General	$4,044	ManagementAndGeneralAmt
Fundraising	$1,011	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SUMMER PROGRAM EXPENSES	$339,006	$339,006
SUMMER STAFF	$224,158	$224,158
BANK AND CC FEES	$43,475	$32,606	$8,695	$2,174
PRODUCTION MATERIALS	$424	$424

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$73,154	TotalAmt
Program Services	-$58,872	ProgramServicesAmt
Management And General	-$14,917	ManagementAndGeneralAmt
Fundraising	$635	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,169,551	TotalAmt
Program Services	$1,696,183	ProgramServicesAmt
Management And General	$374,805	ManagementAndGeneralAmt
Fundraising	$98,563	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$300	BOYAmt
EOY	$300	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,955,646	BOYAmt
EOY	$4,003,302	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$934,381	BOYAmt
EOY	$598,154	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,505	BOYAmt
EOY	$81,326	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$8,650	BOYAmt
EOY	$8,650	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,139	BOYAmt
EOY	$21,316	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,768,378	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,827,104	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$953,368	BOYAmt
EOY	$941,274	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$285,451	BOYAmt
EOY	$297,990	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,146,440	BOYAmt
EOY	$5,952,312	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$74,031	BOYAmt
EOY	$32,186	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$122,080	BOYAmt
EOY	$28,398	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$151,031	BOYAmt
EOY	$154,859	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,235,459	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$347,142	BOYAmt
EOY	$1,450,902	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,476,527	BOYAmt
EOY	$2,122,361	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,322,771	BOYAmt
EOY	$2,379,049	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,799,298	BOYAmt
EOY	$4,501,410	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,146,440	BOYAmt
EOY	$5,952,312	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$694,356	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$7,756	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$285,451	BeginningYearBalanceAmt
Investment Earnings Or Losses	$13,181	InvestmentEarningsOrLossesAmt
Administrative Expenses	$642	AdministrativeExpensesAmt
End Year Balance	$297,990	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$259,017	BeginningYearBalanceAmt
Investment Earnings Or Losses	$26,947	InvestmentEarningsOrLossesAmt
Administrative Expenses	$513	AdministrativeExpensesAmt
End Year Balance	$285,451	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$244,492	BeginningYearBalanceAmt
Contributions	$100	ContributionsAmt
Investment Earnings Or Losses	$14,925	InvestmentEarningsOrLossesAmt
Administrative Expenses	$500	AdministrativeExpensesAmt
End Year Balance	$259,017	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$220,839	BeginningYearBalanceAmt
Contributions	$418	ContributionsAmt
Investment Earnings Or Losses	$23,729	InvestmentEarningsOrLossesAmt
Administrative Expenses	$494	AdministrativeExpensesAmt
End Year Balance	$244,492	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$195,972	BeginningYearBalanceAmt
Contributions	$2,458	ContributionsAmt
Investment Earnings Or Losses	$22,834	InvestmentEarningsOrLossesAmt
Administrative Expenses	$425	AdministrativeExpensesAmt
End Year Balance	$220,839	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.14000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.86000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,656,217	OtherCostOrOtherBasisAmt
Depreciation	$871,930	DepreciationAmt
Book Value	$784,287	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$152,110	OtherCostOrOtherBasisAmt
Depreciation	$90,123	DepreciationAmt
Book Value	$61,987	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$960,051	OtherCostOrOtherBasisAmt
Depreciation	$865,051	DepreciationAmt
Book Value	$95,000	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$941,274	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	REFUNDABLE ADVANCE	Desc
Amt	$1,235,459	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,235,459	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,007,193	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$7,756	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$134,388	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$142,144	RevenueNotReportedAmt
Revenue Subtotal	$2,865,049	RevenueSubtotalAmt
Investment Expenses Not Incld	-$642	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	-$500	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$1,142	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,863,907	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,305,081	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$134,388	DonatedServicesUseFcltsAmt
Expenses Not Reported	$134,388	ExpensesNotReportedAmt
Expenses Subtotal	$2,170,693	ExpensesSubtotalAmt
Investment Expenses Not Incld2	-$642	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	-$500	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	-$1,142	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,169,551	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	ON NOVEMBER 12, 2013, THE ORGANIZATION CREATED THE CPYB ENDOWMENT FUND, WHICH IS CLASSIFIED ON THE BALANCE SHEET AS CASH AND INVESTMENTS. THE ENDOWMENT INCLUDES ONLY DONOR-RESTRICTED ENDOWMENT FUNDS WHICH WILL SUPPORT OPERATIONS.
PART X, LINE 2:	MANAGEMENT HAS ASSESSED THE ORGANIZATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE THE CONTINUING VALIDITY OF ITS EXEMPT ORGANIZATION STATUS, POTENTIAL FILING REQUIREMENT FOR UNRELATED BUSINESS INCOME AND OTHER TAX POSITIONS THAT COULD RESULT IN INCOME TAX LIABILITIES TO THE ORGANIZATION UPON EXAMINATION BY TAXING AUTHORITIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, SUCH THAT THE ORGANIZATION HAS NO EXPOSURE TO INCOME TAX LIABILITIES FROM UNCERTAIN TAX POSITIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	DIRECT FUNDRAISING COST -500.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	DIRECT FUNDRAISING COST -500.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	NONDISCRIMATION POLICY IS LISTED IN VARIOUS NEWSPAPER ADVERTISEMENTS, BROCHURES, AND PROMOTIONAL MATERIALS.
SCHEDULE E, PART I, LINE 6	CPYB RECEIVED AN SVOG GRANT AND EMPLOYEE RETENTION CREDITS DURING THE YEAR ENDING AUGUST 31, 2021 RELATED TO THE ORGANIZATION'S ACTIVITIES.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
SCHOLARSHIPS, CHANGING LIVES	39	$56,585
SCHOLARSHIPS, MALE SCHOLARSHIP	10	$24,482
SCHOLARSHIPS, DISCOVER DANCE	4	$11,466
SCHOLARSHIPS, ACADEMIC YEAR HOUSING AND TUITION	6	$9,288
DISCOUNTED TUITION FOR SECOND CHILD AND ALUMNI	173	$65,684

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	GRANTS DISTRIBUTED BY THE ORGANIZATION ARE APPLIED DIRECTLY AGAINST THE STUDENTS' TUITION. FUNDS ARE NOT EVER PAID DIRECTLY TO THE RECIPIENT. THE RECIPIENT IS NOTIFIED OF THE SCHOLARSHIP BY WRITTEN COMMUNICATION. ADDITIONALLY, THE ORGANIZATION PROVIDES A DISCOUNT TO FAMILIES WITH MORE THAN ONE MEMBER PARTICIPATING IN THE PROGRAM. THE ORGANIZATION UNDERSTANDS THE STRAIN ON FINANCES OF MULTIPLE FAMILY MEMBERS PARTICIPATING IN THE PROGRAM AND THIS PROVIDES SOME RELIEF.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$62,488	NoncashContributionsRptF990Amt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE 990 IS PROVIDED TO THE TREASURER AND PRESIDENT FOR THOROUGH REVIEW, THEN AFTER ADJUSTMENTS ARE MADE, THE DRAFT IS PRESENTED TO THE BOARD AND APPROVED.
FORM 990, PART VI, SECTION B, LINE 12C	OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE YEARLY IN SEPTEMBER. MANAGEMENT COLLECTS THOSE FORMS AND NOTES ANY IDENTIFIED RELATED PARTIES TO MONITOR TRANSACTIONS THROUGHOUT THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15	THE REVIEW OF COMPENSATION ARRANGEMENT SHALL BE BY THE BOARD. THE BOARD SHALL BE COMPRISED OF THOSE BOARD MEMBERS WHO ARE DISINTERESTED AND DETACHED FROM THE DISQUALIFIED PERSON INVOLVED IN THE TRANSACTION. THE MEMBERS OF THE BOARD MAY NOT HAVE ANY PERSONAL INTEREST IN THE COMPENSATION ARRANGEMENT. SINCE THE BOARD SHALL BE DISINTERSTED, THE BOARD MAY BE DIFFERENTLY CONSTITUTED DEPENDING UPON THE TRANSACTION ARRANGEMENT UNDER REVIEW. A SUBORDINATE OF A DISQUALIFIED PERSON MAY NOT SIT ON THE BOARD WHEN THE DISQUALIFIED PERSON'S COMPENSATION ARRANGEMENT IS UNDER REVIEW. THE BOARD SHALL USE COMPARABILITY DATA PRIOR TO THE APPROVAL OF ANY COMPENSATION ARRANGEMENTS. THE DATA SHALL INCLUDE BUT IS NOT LIMITED TO: 1. INDUSTRY SURVEYS; 2. DOCUMENTED COMPENSATION OF PERSONS IN SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. (E.G. DATA CAN BE OBTAINED BY DOCUMENTED PHONE CALLS); OR 3. COMPENSATION STUDIES. IF AN OUTSIDE CONSULTANT IS USED TO PERFORM A COMPENSATION STUDY OR TO DETERMINE THE REASONABLENESS OF THE COMPENSATION, THE CONSULTANTS SHOULD BE "TRULY" INDEPENDENT, E.G., NOT HAD DEALINGS WITH THE EMPLOYEE IN QUESTION FOR MORE THAN A YEAR, AND PREFERABLY FOR THREE YEARS, AND BE SUPERVISED BY NON-EMPLOYEE MEMBERS OF THE BOARD. WHEN USING COMPENSATION STUDIES, IT IS IMPORTANT THAT THE STUDIES INCLUDE THE FOLLOWING: - A COMPLETE LIST OF THE NAMES OF EACH COMPARED ORGANIZATION; - IDENTIFICATION OF EACH COMPARED ORGANIZATION AS FOR-PROFIT OR TAX-EXEMPT; - THE ANNUAL REVENUES OF EACH COMPARED ORGANIZATION; - THE NUMBER OF EMPLOYEES EACH COMPARED ORGANIZATION HAS; - THE STANDARD INDUSTRY CODE OF EACH FOR-PROFIT COMPARED ORGANIZATION; - THE NATIONAL TAXONY OF EXEMPT ENTITIES CODE OF EACH COMPARED EXEMPT ORGANIZATION; AND - A BREAKDOWN OF THE COMPENSATION PACKAGE OF EACH EXECUTIVE IN EACH COMPARED ORGANIZATION INCLUDING CURRENT SALARY, ANNUAL INCENTIVE COMPENSATION, BONUSES, DEFERRED COMPENSATION, LONG-TERM INCENTIVE COMPENSATION, VALUE OF FRINGE BENEFITS, PENSION BENEFITS, SUPPLEMENTAL RETIREMENT BENEFITS, SEVERANCE COMPENSATION, THE VALUE OF STOCK OPTIONS, AND CONSULTING FEES RECEIVED. IT IS THE RESPONSIBILITY OF THE BOARD TO ADEQUATELY DOCUMENT, PREFERABLY IN THE FORM OF MINUTES, THE BASIS FOR ITS DETERMINATION. THIS DOCUMENTATION MUST BE CONCURRENT WITH THE DECISION AND SHALL BE CREATED NO LATER THAN 60 DAYS AFTER THE COMPENSATION APPROVAL. THE DOCUMENTATION MUST INCLUDE THE FOLLOWING: 1. THE TERMS OF THE TRANSACTION AND THE APPROVAL DATE. 2. THE MEMBERS OF THE BOARD WHO WERE IN ATTENDANCE AND THOSE WHO WERE ABSENT AND WHETHER THEY VOTED FOR OR AGAINST THE ARRANGEMENT. 3. THE COMPARABILITY DATA THAT WAS RELIED UPON BY THE BOARD IN MAKING ITS DECISION.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS MAY BE OBTAINED AT CPYB'S OFFICE UPON REQUEST.
FORM 990, PART XII, LINE 2C	NO CHANGES FROM THE PRIOR YEAR.