RABBINICAL COLLEGE OF TELSHE INC: Form 990, tax year 2020
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- Organization
- RABBINICAL COLLEGE OF TELSHE INC (EIN 34-0801310)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-12
- IRS object ID
- 202221329349305107
- 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 F
- Schedule G
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-12T13:24:03-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113360065 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROTH & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1428 36TH STREET SUITE 200 | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11218 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340801310 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RABBINICAL COLLEGE OF TELSHE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RABB | BusinessNameControlTxt |
| Phone | 4409435300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28400 EUCLID AVENUE | AddressLine1Txt |
| City | WICKLIFFE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44092 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID GOLDBERG | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4409435300 | PhoneNum |
| Signature | 2022-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | GOLDBERG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ZACHARIA WAXLER | PreparerPersonNm |
| PTIN | P00502633 | PTIN |
| Phone | 7182361600 | PhoneNum |
| Preparation | 2022-05-11 | PreparationDt |
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 | DAVID GOLDBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28400 EUCLID AVENUE | AddressLine1Txt |
| City | WICKLIFFE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44092 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,512,112 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.TELSHEYESHIVA.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1941 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | OPERATION OF A POST-SECONDARY INSTITUTION OFFERING ADVANCED RABBINICAL EDUCATION AS WELL AS A HIGH-SCHOOL PREPARATORY PROGRAM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 128 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,870,199 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,233,907 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,882,076 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,220,538 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,598 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | -$172,548 | CYOtherRevenueAmt |
| PY Total Revenue | $3,752,275 | PYTotalRevenueAmt |
| CY Total Revenue | $5,286,495 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $22,177 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $302,178 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,203,205 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,265,546 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $179,982 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,459,523 | PYOtherExpensesAmt |
| CY Other Expenses | $1,390,428 | CYOtherExpensesAmt |
| PY Total Expenses | $3,684,905 | PYTotalExpensesAmt |
| CY Total Expenses | $3,958,152 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $67,370 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,328,343 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,803,465 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,924,770 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,213,989 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,090,306 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,589,476 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,834,464 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATION OF A POST-SECONDARY INSTITUTION OFFERING ADVANCED RABBINICAL EDUCATION AS WELL AS A HIGH-SCHOOL PREPARATORY PROGRAM. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,457,882 | ExpenseAmt |
| Grant | $302,178 | GrantAmt |
| Revenue | $2,220,538 | RevenueAmt |
| Desc | OPERATION OF THE HIGH-SCHOOL AND POST-SECONDARY INSTITUTION OFFERING HIGH-SCHOOL AND ADVANCED RABBINICAL EDUCATION. | Desc |
| Total Program Service Expenses | $3,457,882 | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | 30 | IRPDocumentCnt |
| IRP Document W2 G | 1 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 128 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| 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 |
| 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 | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | 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 | MD | 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 | STEVEN RIVKIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4409435300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28400 EUCLID AVE | AddressLine1Txt |
| City | WICKLIFFE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44092 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RABBI DAVID GOLDBERG | ||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $63,016 | $0 | $11,984 |
| RABBI SHOLOM SHAPIRO | ||||||
| SECRETARY | 40.00 | Yes (X) | Yes (X) | $45,400 | $0 | $2,400 |
| RABBI ANSHEL HELMAN | ||||||
| TREASURER | 40.00 | Yes (X) | Yes (X) | $52,800 | $0 | $5,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $161,216 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $19,584 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | 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 |
| Fundraising | $845,004 | FundraisingAmt |
| Government Grants | $905,824 | GovernmentGrantsAmt |
| All Other Contributions | $1,483,079 | AllOtherContributionsAmt |
| Total Contributions | $3,233,907 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION INCOME | 611710 | $1,864,384 | $1,864,384 |
| RENTAL INCOME | 611710 | $356,154 | $356,154 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,220,538 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,598 | TotalRevenueColumnAmt |
| Exclusion | $4,598 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $845,004 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $215,617 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$215,617 | TotalRevenueColumnAmt |
| Exclusion | -$215,617 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $53,069 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $10,000 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,069 | TotalRevenueColumnAmt |
| Exclusion | $43,069 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,286,495 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,220,538 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$167,950 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,760 | TotalAmt |
| Program Services | $22,760 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,418 | TotalAmt |
| Program Services | $279,418 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,800 | TotalAmt |
| Program Services | $180,800 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,020,427 | TotalAmt |
| Program Services | $1,863,600 | ProgramServicesAmt |
| Management And General | $133,570 | ManagementAndGeneralAmt |
| Fundraising | $23,257 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,511 | TotalAmt |
| Program Services | $15,511 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,808 | TotalAmt |
| Program Services | $36,811 | ProgramServicesAmt |
| Management And General | $10,218 | ManagementAndGeneralAmt |
| Fundraising | $1,779 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,443 | TotalAmt |
| Management And General | $1,443 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,495 | TotalAmt |
| Management And General | $70,148 | ManagementAndGeneralAmt |
| Fundraising | $19,347 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,354 | TotalAmt |
| Program Services | $11,476 | ProgramServicesAmt |
| Fundraising | $51,878 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,058 | TotalAmt |
| Program Services | $37,515 | ProgramServicesAmt |
| Management And General | $83,460 | ManagementAndGeneralAmt |
| Fundraising | $71,083 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,504 | TotalAmt |
| Program Services | $176,229 | ProgramServicesAmt |
| Management And General | $5,565 | ManagementAndGeneralAmt |
| Fundraising | $3,710 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,477 | TotalAmt |
| Program Services | $14,845 | ProgramServicesAmt |
| Management And General | $2,576 | ManagementAndGeneralAmt |
| Fundraising | $56 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,192 | TotalAmt |
| Program Services | $94,232 | ProgramServicesAmt |
| Management And General | $2,976 | ManagementAndGeneralAmt |
| Fundraising | $1,984 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,355 | TotalAmt |
| Program Services | $48,787 | ProgramServicesAmt |
| Management And General | $1,541 | ManagementAndGeneralAmt |
| Fundraising | $1,027 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD EXPENSE | $397,354 | $397,354 | ||
| REPAIRS AND MAINTENANCE | $293,196 | $278,544 | $8,791 | $5,861 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,958,152 | TotalAmt |
| Program Services | $3,457,882 | ProgramServicesAmt |
| Management And General | $320,288 | ManagementAndGeneralAmt |
| Fundraising | $179,982 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,839 | BOYAmt |
| EOY | $669,321 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $650,008 | BOYAmt |
| EOY | $231,625 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,874 | BOYAmt |
| EOY | $238,935 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,649 | BOYAmt |
| EOY | $429,117 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,597 | BOYAmt |
| EOY | $37,525 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,606,382 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,183,806 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,191,092 | BOYAmt |
| EOY | $2,422,576 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,406 | BOYAmt |
| EOY | $895,671 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,803,465 | BOYAmt |
| EOY | $4,924,770 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,071 | BOYAmt |
| EOY | $833,432 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,874 | BOYAmt |
| EOY | $232,874 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,044 | BOYAmt |
| EOY | $24,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,213,989 | BOYAmt |
| EOY | $1,090,306 | 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 | $2,452,811 | BOYAmt |
| EOY | $3,635,207 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,665 | BOYAmt |
| EOY | $199,257 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,589,476 | BOYAmt |
| EOY | $3,834,464 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,803,465 | BOYAmt |
| EOY | $4,924,770 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,328,343 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $16,645 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$100,000 | OtherChangesInNetAssetsAmt |
| 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 | $136,665 | BeginningYearBalanceAmt |
| Contributions | $69,750 | ContributionsAmt |
| Other Expenditures | $7,158 | OtherExpendituresAmt |
| End Year Balance | $199,257 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $145,440 | BeginningYearBalanceAmt |
| Contributions | $20,950 | ContributionsAmt |
| Other Expenditures | $29,725 | OtherExpendituresAmt |
| End Year Balance | $136,665 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $95,181 | BeginningYearBalanceAmt |
| Contributions | $84,764 | ContributionsAmt |
| Other Expenditures | $34,505 | OtherExpendituresAmt |
| End Year Balance | $145,440 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $78,491 | BeginningYearBalanceAmt |
| Contributions | $31,250 | ContributionsAmt |
| Other Expenditures | $14,560 | OtherExpendituresAmt |
| End Year Balance | $95,181 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $696,624 | BeginningYearBalanceAmt |
| Contributions | $25,500 | ContributionsAmt |
| Other Expenditures | $643,633 | OtherExpendituresAmt |
| End Year Balance | $78,491 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.60000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.40000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $492,373 | OtherCostOrOtherBasisAmt |
| Book Value | $492,373 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,079,082 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,912,857 | DepreciationAmt |
| Book Value | $1,166,225 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $204,752 | OtherCostOrOtherBasisAmt |
| Depreciation | $116,725 | DepreciationAmt |
| Book Value | $88,027 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $830,175 | OtherCostOrOtherBasisAmt |
| Depreciation | $154,224 | DepreciationAmt |
| Book Value | $675,951 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,422,576 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $5,528,757 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $16,645 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $16,645 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,512,112 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$225,617 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$225,617 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,286,495 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,283,769 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $325,617 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $325,617 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,958,152 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,958,152 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE AN ADDITIONAL SOURCE OF REVENUE WITHIN THE RESTRICTIONS OF EACH FUND. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | DIRECT EXPENSE RELATED TO FUNDRAISING -206,162. DIRECT EXPENSE RELATED TO GAMING -19,455. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSE RELATED TO FUNDRAISING 206,162. BAD DEBT EXPENSE 100,000. DIRECT EXPENSE RELATED TO GAMING 19,455. |
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 | POLICY IS PUBLISHED BY AN ADVERTISEMENT IN THE CLEVELAND JEWISH NEWS |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION IS AN ACCREDITED INSTITUTION OF HIGHER LEARNING AND IS A PARTICIPANT IN THE FEDERAL STUDENT AID PROGRAMS. ADDITIONALLY, AS A NON-PUBLIC SCHOOL, VARIOUS GRANTS ARE RECEIVED TO REIMBURSE SOME OF THE ORGANIZATION'S ADMINISTRATIVE COSTS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | NORTH AMERICA | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 1 | EmployeeCnt |
| Type Of Activities Conducted | FUNDRAISING | TypeOfActivitiesConductedTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III ACCOUNTING METHOD: | |
| FORM 990, SCHEDULE F, PART I, LINE 3 | ORGANIZATION'S ACTIVITIES IN CANADA CONSIST OF FUNDRAISING OPERATIONS AND ARE LARGELY PERFORMED BY A VOLUNTEER. AN EMPLOYEE VISITS ANNUALLY AT MINIMAL COST. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL DINNER | Event1Nm |
| Gross Receipts Event1 | $845,004 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $845,004 | CharitableContriEvent1Amt |
| Rent Facility Costs Event1 | $8,100 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $38,742 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $2,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $166,775 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $845,004 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $845,004 | CharitableContributionsTotAmt |
| Rent Fclty Costs Total Events | $8,100 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $38,742 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $2,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $166,775 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $215,617 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$215,617 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $53,069 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $10,000 | CashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $53,069 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $10,000 | CashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $10,000 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $43,069 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed | 0 | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TORAH OHR OF CLEVELAND HEIGHTS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3573 BERKLEY ROAD | AddressLine1Txt |
| City | CLEVELAND HEIGHTS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44118 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 161749272 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $22,760 | CashGrantAmt |
| Purpose Of Grant | TO FUTHER JEWISH EDUCATION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS TO INDIVIDUALS | GrantTypeTxt |
| Recipient | 59 | RecipientCnt |
| Cash Grant | $279,418 | CashGrantAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | A LEVITANSKY | PersonNm |
| Relationship With Org | FORMER BOARD MEMBER/OFFICER | RelationshipWithOrgTxt |
| Loan Purpose | ORGANIZATIONAL ASSISTANCE | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $232,874 | OriginalPrincipalAmt |
| Balance Due | $232,874 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | 0 | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $232,874 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS ARE BASED ON WHAT OTHER INDUSTRIES PAY FOR JOBS WITH THE SAME OR SIMILAR TYPES OF RESPONSIBILITIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS AND REPORTS REQUIRED TO BE PUBLICALLY DISCLOSED ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION'S MAILING ADDRESS. |
| FORM 990, PART XI, LINE 9: | BAD DEBT EXPENSE -100,000. |