MANHATTAN GRAPHICS CENTER INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MANHATTAN GRAPHICS CENTER INC (EIN 13-3344728)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-03-13
- IRS object ID
- 201810729349300211
- Schema version
- 2016v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-03-13T07:15:00-07:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gruber Palumberi Raffaele Fried CPAs PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Penn Plaza Suite 310 | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133344728 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANHATTAN GRAPHICS CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MANH | BusinessNameControlTxt |
| Phone | 2122198783 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST 40TH STREET 5TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RUTH MOSCOVITCH | PersonNm |
| Person Title | CO-PRESIDENT | PersonTitleTxt |
| Signature | 2018-03-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT L MANGER CPA | PreparerPersonNm |
| PTIN | P01593286 | PTIN |
| Phone | 2125860800 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICHARD TURNBULL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $200,787 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | http://www.manhattangraphicscenter.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE AND MAINTAIN A STUDIO FOR ARTISTS TO LEARN,CREATE,TEACH AND EXHIBIT PRINTMAKING ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 33 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $117,520 | PYContributionsGrantsAmt |
| CY Contributions Grants | $32,651 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $107,059 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $119,023 | CYProgramServiceRevenueAmt |
| PY Investment Income | $185 | PYInvestmentIncomeAmt |
| CY Investment Income | $584 | CYInvestmentIncomeAmt |
| PY Other Revenue | $46,251 | PYOtherRevenueAmt |
| CY Other Revenue | $48,529 | CYOtherRevenueAmt |
| PY Total Revenue | $271,015 | PYTotalRevenueAmt |
| CY Total Revenue | $200,787 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $45,466 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $48,119 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $22,521 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $232,453 | PYOtherExpensesAmt |
| CY Other Expenses | $239,651 | CYOtherExpensesAmt |
| PY Total Expenses | $277,919 | PYTotalExpensesAmt |
| CY Total Expenses | $287,770 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$6,904 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$86,983 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $301,966 | TotalAssetsBOYAmt |
| Total Assets EOY | $215,331 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,524 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,872 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $277,442 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $190,459 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MGC's principle mission is to provide a printmaking studio in Manhattan that offers professional facilities at a reasonable cost, and an environment where artists can work and learn together. Continued on schedule O. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $205,302 | ExpenseAmt |
| Revenue | $147,103 | RevenueAmt |
| Desc | PRINTMAKING CLASSES:Classes are offered in three sessions: fall, spring, and summer. During the summer, we have an early session with our regular offerings and later in the summer we offer many short workshops that we call "summerINK." In FY 16-17, we ran 45 classes (21 short, 24 long) with an enrollment of 266 students (this represents some duplicate enrollments, since some artists sign up for multiple classes during a year). Our classes offer instruction in various printmaking techniques at both the basic and advanced level. We also provided 10 scholarships which we fund with grants and restricted funds we received as a bequest from a longtime member. Classes in the basic disciplines, along with shorter workshops in adjunct techniques, are an integral part of the mission. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $11,424 | ExpenseAmt |
| Desc | Visiting Printmaker Workshop:Visiting Printmaker Workshop are classes we offer onsite at Manhattan public high schools, taught in conjunction with a classroom art teacher. The sessions are supplemented by a field trip to the NY Public Library and to our workshop space, where the students observe a working printshop and are given a demonstration of printmaking techniques they will then use in their own classroom. IN FY 16-17, we ran five such workshops: two each at the High school of Art & Design and the High school for Fashion Industries, and one at the Manhattan Early College School for Advertising. We served approximately 119 students through these workshops. This program is entirely supported by grant funds. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,090 | ExpenseAmt |
| Revenue | $20,449 | RevenueAmt |
| Desc | Open Workshop: Open workshop is our longstanding program of allowing experienced printmakers to use our facilities to do their own artwork. They pay on a schedule for hours when the shop is open to them. In FY 16-17, 130 artists signed up for open enrollment (again this represents some duplicate enrollments) | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $220,816 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 2122198783 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST 40TH STREET 5TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| ARLENE FARENCI | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LUANDA LOZANO | |||||||
| CO-VICE PRES. | 7.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RUTH MOSCOVITCH | |||||||
| CO-PRESIDENT | 7.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RICHARD TURNBULL | |||||||
| CO-PRESIDENT | 7.00 | 0.00 | Yes (X) | $240 | $0 | $0 | Yes (X) |
| KRISTIE VALENTINE | |||||||
| CO-VICE PRES. | 7.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEANNE BETANCOURT | |||||||
| SECRETARY | 7.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALICIA DAMLEY | |||||||
| BOARD MEMBER | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE EISENBEIS | |||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOAN GREENFIELD | |||||||
| BOARD MEMBER | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CLAIRE ALEXANDRA GILLIAM | |||||||
| BOARD MEMBER | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| VICTOR MERRIAM | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CINDY REIMAN | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BOB SHORE | |||||||
| BOARD MEMBER | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SUZANNE NICHOLAS | |||||||
| BOARD MEMBER | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| FRED MERSHIMER | |||||||
| Treasurer | 7.00 | 0.00 | Yes (X) | $3,480 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,720 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $6,749 | MembershipDuesAmt |
| Government Grants | $12,280 | GovernmentGrantsAmt |
| All Other Contributions | $13,622 | AllOtherContributionsAmt |
| Total Contributions | $32,651 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd |
|---|---|---|---|
| JURIED SHOWS | $16,969 | $16,969 | |
| TUITION | $81,605 | $81,605 | 611600 |
| WORKSHOPS | $20,449 | $20,449 | 611600 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $119,023 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $584 | TotalRevenueColumnAmt |
| Exclusion | $584 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ARTISTS STORAGE FEES | 611710 | $27,878 | $27,878 |
| OTHER INCOME | 611710 | $20,651 | $20,651 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $48,529 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $200,787 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $167,552 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $584 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,000 | TotalAmt |
| Program Services | $3,000 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,680 | TotalAmt |
| Program Services | $32,544 | ProgramServicesAmt |
| Management And General | $6,102 | ManagementAndGeneralAmt |
| Fundraising | $2,034 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,439 | TotalAmt |
| Program Services | $3,551 | ProgramServicesAmt |
| Management And General | $666 | ManagementAndGeneralAmt |
| Fundraising | $222 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,970 | TotalAmt |
| Management And General | $14,970 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,723 | TotalAmt |
| Program Services | $38,655 | ProgramServicesAmt |
| Fundraising | $9,068 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $656 | TotalAmt |
| Program Services | $525 | ProgramServicesAmt |
| Management And General | $98 | ManagementAndGeneralAmt |
| Fundraising | $33 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,113 | TotalAmt |
| Program Services | $21,134 | ProgramServicesAmt |
| Management And General | $919 | ManagementAndGeneralAmt |
| Fundraising | $4,060 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,058 | TotalAmt |
| Program Services | $85,646 | ProgramServicesAmt |
| Management And General | $16,059 | ManagementAndGeneralAmt |
| Fundraising | $5,353 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364 | TotalAmt |
| Management And General | $364 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,785 | TotalAmt |
| Program Services | $14,228 | ProgramServicesAmt |
| Management And General | $2,668 | ManagementAndGeneralAmt |
| Fundraising | $889 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,806 | TotalAmt |
| Program Services | $3,045 | ProgramServicesAmt |
| Management And General | $571 | ManagementAndGeneralAmt |
| Fundraising | $190 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Printing and Publications | $8,117 | $7,412 | $529 | $176 |
| CREDIT CARD PROCESSING FEES | $3,940 | $3,152 | $591 | $197 |
| MISCELLANEOUS EXPENSES | $2,722 | $2,454 | $201 | $67 |
| TELEPHONE | $1,882 | $1,506 | $282 | $94 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,515 | TotalAmt |
| Program Services | $3,964 | ProgramServicesAmt |
| Management And General | $413 | ManagementAndGeneralAmt |
| Fundraising | $138 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,770 | TotalAmt |
| Program Services | $220,816 | ProgramServicesAmt |
| Management And General | $44,433 | ManagementAndGeneralAmt |
| Fundraising | $22,521 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,780 | BOYAmt |
| EOY | $40,729 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,286 | BOYAmt |
| EOY | $124,684 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,816 | BOYAmt |
| EOY | $17,296 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,162 | BOYAmt |
| EOY | $3,940 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $230,688 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $227,373 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,100 | BOYAmt |
| EOY | $3,315 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,822 | BOYAmt |
| EOY | $25,367 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,966 | BOYAmt |
| EOY | $215,331 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,065 | BOYAmt |
| EOY | $17,095 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,459 | BOYAmt |
| EOY | $7,777 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,524 | BOYAmt |
| EOY | $24,872 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,332 | BOYAmt |
| EOY | $134,067 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,110 | BOYAmt |
| EOY | $56,392 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,442 | BOYAmt |
| EOY | $190,459 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,966 | BOYAmt |
| EOY | $215,331 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$86,983 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,210 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59,860 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $61,755 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,520 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,651 | CurrentTaxYearAmt |
| Total | $342,996 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $130,233 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $136,540 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $156,495 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,059 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $119,023 | CurrentTaxYearAmt |
| Total | $649,350 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $201,443 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $196,400 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $224,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $151,674 | CurrentTaxYearAmt |
| Total | $992,346 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $992,346 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $570 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $400 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $266 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $185 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $584 | CurrentTaxYearAmt |
| Total | $2,005 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $570 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $400 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $266 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $185 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $584 | CurrentTaxYearAmt |
| Total | $2,005 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $202,013 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $196,800 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,516 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $224,764 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $152,258 | CurrentTaxYearAmt |
| Total | $994,351 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99800 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99310 | PublicSupportPY509Pct |
| Investment Income CY | 0.00200 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00220 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $144,195 | OtherCostOrOtherBasisAmt |
| Depreciation | $142,320 | DepreciationAmt |
| Book Value | $1,875 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,812 | OtherCostOrOtherBasisAmt |
| Depreciation | $80,589 | DepreciationAmt |
| Book Value | $223 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,681 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,464 | DepreciationAmt |
| Book Value | $1,217 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,315 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSIT | Desc |
| Book Value | $25,367 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $25,367 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | Manhattan Graphics is required by accounting standards to recognize or derecognize its tax position based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The adoption of this guidance did not have any impact on Manhattan Graphics' financial statements, as management believes that there are no uncertain tax positions within its financial statements. Manhattan Graphics currently has procedures in place to review matters that may be considered tax positions including ensuring the maintenance of its tax-exempt status; determining and meeting its filing and tax obligations in the various jurisdictions where it has filing obligations. Manhattan Graphics' Forms 990, Return of Organization Exempt from Income Tax, for the years ended June 30, 2014, 2015 and 2016 are subject to examination by the IRS, generally for three years after being filed. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings | THE ORGANIZATION DOES NOT HAVE SEPARATE COMMITEES. THE BOARD OF DIRECTORS IS CHARGED WITH ALL DECISIONS REQUIRED TO BE MADE BY THE GOVERNING BODY. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | Once draft financial statements are received from the accountant, they are reviewed by three Board members. The financial statements are then distributed to all Board members via e-mail and are discussed and approved at our April meeting.Upon the approval of the financial statements, form 990 is prepared. A draft of the 990 is distributed to Board members via e-mail for comments. Upon approval by the board, the 990 is signed and filed by the board president. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | THE PRESIDENT IS RESPONSIBLE FOR ASKING BOARD MEMBERS TO COMPLETE CONFLICT OF INTEREST FORMS AND EACH BOARD MEMBER COMPLETES THE FORM EACH YEAR. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE UPON REQUEST. |
| Form 990, Part XII, Line 2: Change of Oversight or Selection Process | THE ORGANIZATION DOES NOT HAVE SEPARATE COMMITEES. THE BOARD OF DIRECTORS IS CHARGED WITH ALL DECISIONS REQUIRED TO BE MADE BY THE GOVERNING BODY. |
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