HEBREW AT THE CENTER INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: HEBREW AT THE CENTER INC (EIN 39-2076615)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-04-23
IRS object ID: 201401139349300415
Schema version: 2012v2.3
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-23T12:49:13-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SANDBERG & CREEDEN PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	331 PAGE ST STE 2	AddressLine1
City	STOUGHTON	City
State	MA	State
ZIP Code	020721172	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	392076615	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	HEBREW AT THE CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	HEBR	NameControl
Phone	6175803565	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1320 CENTRE STREET	AddressLine1
Address Line2	ROOM/SUITE 206	AddressLine2
City	NEWTON	City
State	MA	State
ZIP Code	02459	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ARNEE R WINSHALL	Name
Title	PRESIDENT AND CEO	Title
Phone	6175803565	Phone
Date Signed	2014-03-24	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THERESA J CREEDEN	Name
Phone	7813440850	Phone
Date Prepared	2014-03-24	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ARNEE R WINSHALL	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1320 CENTRE STREET SUITE 206	AddressLine1
City	NEWTON	City
State	MA	State
ZIP Code	02459	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	545451	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	HEBREWATTHECENTER.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2008	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	DEVOTED TO PROMOTING AND IMPROVING HEBREW TEACHING AND LEARNING PROVIDING TEACHERS WITH PROFESSIONAL DEVELOPMENT, TRAINING, AND LEARNING ASSESSMENT TOOLS, AND IMPROVING THE K-12 HEBREW LANGUAGE CURRICULUM.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	13	TotalNbrEmployees
Total Nbr Volunteers	2	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	710374	ContributionsGrantsPriorYear
Contributions Grants Current Year	524951	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	44029	ProgramServiceRevenuePriorYear
Program Service Revenue CY	17550	ProgramServiceRevenueCY
Investment Income Prior Year	100	InvestmentIncomePriorYear
Investment Income Current Year	2950	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	754503	TotalRevenuePriorYear
Total Revenue Current Year	545451	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	432518	SalariesEtcPriorYear
Salaries Etc Current Year	460860	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	57896	TotalFundrsngExpCurrentYear
Other Expense Prior Year	198758	OtherExpensePriorYear
Other Expenses Current Year	180364	OtherExpensesCurrentYear
Total Expenses Prior Year	631276	TotalExpensesPriorYear
Total Expenses Current Year	641224	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	123227	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-95773	RevenuesLessExpensesCY
Total Assets BOY	245304	TotalAssetsBOY
Total Assets EOY	467278	TotalAssetsEOY
Total Liabilities BOY	21452	TotalLiabilitiesBOY
Total Liabilities EOY	339199	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	223852	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	128079	NetAssetsOrFundBalancesEOY
Mission Description	DEVOTED TO PROMOTING AND IMPROVING HEBREW TEACHING AND LEARNING PROVIDING TEACHERS WITH PROFESSIONAL DEVELOPMENT, TRAINING, AND LEARNING ASSESSMENT TOOLS, AND IMPROVING THE K-12 HEBREW LANGUAGE CURRICULUM.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	420806	Expense
Revenue	17550	Revenue
Description	TRAINED EDUCATORS AND REFINED TEACHING AND LEARNING TOOLS BY WORKING IN THE GREATER ATLANTA, LOS ANGELES, AND GREATER BOSTON AREA. DEVELOPED MULTIPLE VIDEO LECTURES AND CAPACITY TO PROVIDE ONLINE PROFESSIONAL DEVELOPMENT FOR HEBREW EDUCATORS.	Description
Total Program Service Expense	420806	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	true	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	13	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

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

Field	Value	IRS element (for citing)
Telephone Number	6175803565	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1320 CENTRE STREET SUITE 206	AddressLine1
City	NEWTON	City
State	MA	State
ZIP Code	02459	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Institutional TrusteeInstitutionalTrustee
DR VARDIT RINGVALD
DIRECTOR/NON	40.00	X	125004	0	0
ARNEE R WINSHALL
PRES/CEO/MEM	40.00	X	0	0	0	X
JOANNE BLAUER
CLERK	10.00	X	0	0	0	X
MARK SOKOLL
TREASURER (I	1.00	X	0	0	0	X
DR MICHELLE GELKIN ROSENBLOOM
DIRECTOR	1.00	X	0	0	0
SHULAMIT REINHARZ
DIRECTOR	5.00	X	0	0	0
WALTER A WINSHALL
MEMBER	5.00		0	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	125004	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	524951	AllOtherContributions
Total Contributions	524951	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
OTHER SERVICE FEES	15334	15334
RENTAL EXCESS SPACE	2216	2216

Field	Value	IRS element (for citing)
Total Program Service Revenue	17550	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2950	TotalRevenueColumn
Exclusion	$2,950	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	545451	TotalRevenueColumn
Related Or Exempt Function Income	17550	RelatedOrExemptFunctionIncome
Exclusion	$2,950	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	125004	Total
Program Services	125004	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	287304	Total
Program Services	169509	ProgramServices
Management And General	77572	ManagementAndGeneral
Fundraising	40223	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	14835	Total
Program Services	8753	ProgramServices
Management And General	4005	ManagementAndGeneral
Fundraising	2077	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	33717	Total
Program Services	19893	ProgramServices
Management And General	9104	ManagementAndGeneral
Fundraising	4720	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	22436	Total
Management And General	22436	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5000	Total
Management And General	5000	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	43376	Total
Program Services	35183	ProgramServices
Management And General	8193	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	16475	Total
Program Services	1815	ProgramServices
Management And General	14134	ManagementAndGeneral
Fundraising	526	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	42088	Total
Program Services	24832	ProgramServices
Management And General	11364	ManagementAndGeneral
Fundraising	5892	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	39166	Total
Program Services	32157	ProgramServices
Management And General	2995	ManagementAndGeneral
Fundraising	4014	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5745	Total
Program Services	1788	ProgramServices
Management And General	3957	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2905	Total
Management And General	2905	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3173	Total
Program Services	1872	ProgramServices
Management And General	857	ManagementAndGeneral
Fundraising	444	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	641224	Total
Program Services	420806	ProgramServices
Management And General	162522	ManagementAndGeneral
Fundraising	57896	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	40997	BOY
EOY	53842	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	112500	BOY
EOY	50313	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	90861	BOY
EOY	75000	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	278900	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	946	BOY
EOY	5860	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4606	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4606	LandBldgEquipmentAccumDeprec

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	3363	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	245304	BOY
EOY	467278	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	21452	BOY
EOY	60299	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
EOY	278900	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	21452	BOY
EOY	339199	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	94685	BOY
EOY	53079	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	129167	BOY
EOY	75000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	223852	BOY
EOY	128079	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	245304	BOY
EOY	467278	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-95773	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	565207	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	300000	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	563550	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	710374	CurrentTaxYearMinus1Year
Current Tax Year	524951	CurrentTaxYear
Total	2664082	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	565207	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	300000	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	563550	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	710374	CurrentTaxYearMinus1Year
Current Tax Year	524951	CurrentTaxYear
Total	2664082	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	1947576	AmountsSubstContributorsTotal
Public Support Total170	716506	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	205	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	106	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	100	CurrentTaxYearMinus1Year
Current Tax Year	2950	CurrentTaxYear
Total	3367	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	8242	CurrentTaxYearMinus1Year
Current Tax Year	2216	CurrentTaxYear
Total	10458	Total

Field	Value	IRS element (for citing)
Total Support	2677907	TotalSupport
Gross Receipts From Admissions Etc	664923	GrossReceiptsFromAdmissionsEtc
First5 Years170	X	First5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4606	OtherCostOrOtherBasis
Depreciation	4606	Depreciation

Field	Value	IRS element (for citing)
Tot Revenue Etc Audited Fincl Stmt	686334	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	140883	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	140883	RevenueNotRptdF990
Revenue Subtotal	545451	RevenueSubtotal
Total Revenue Per Form990	545451	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	782107	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	140883	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	140883	ExpensesNotRptdF990
Expenses Subtotal	641224	ExpensesSubtotal
Total Expenses Per Form990	641224	TotalExpensesPerForm990

Schedule L IRS990ScheduleL

Loan Table LoanTable

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ASSESSMENT FUNDING LLC	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship With Organization	OWNED BY MEMBER	RelationshipWithOrganization
Purpose Of Loan	TEST STRUCTURE DEVELOPMENT	PurposeOfLoan
Loan To Organization	X	LoanToOrganization
Original Principal	$557,800	OriginalPrincipalAmount
Balance Due	278900	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	true	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	278900	TotalBalanceDue

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
WALTER WINSHALLASSESSMENT FUNDING
% OWNERSHIP	278900	LOAN PAYABLE	false
WALTER WINSHALLAVANT ASSESSMENT
PERSONAL LOANS		FY14 ACTIVITY	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	VOLUNTEERS: 1 - NON-PROFIT ADMINISTRATIVE SERVICES 1 - CEO
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	ARNEE R. WINSHALL WALTER A. WINSHALL PRES/CEO/MEM MEMBER WIFE/HUSBAND
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE CORPORATION SHALL HAVE A MEMBERSHIP CONSISTING OF A MAXIMUM OF FIVE INDIVIDUALS. THE FOUNDERS OF THE CORPORATION, WALTER A. WINSHALL AND ARNEE R. WINSHALL, SHALL SERVE AS INITIAL MEMBERS OF THE CORPORATION.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE NUMBER OF MEMBERS AND THE MANNER BY WHICH NEW MEMBERS ARE NOMINATED AND APPOINTED SHALL BE DETERMINED BY THE MEMBERS.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	THE MEMBERS, BY MAJORITY VOTE EXCEPT WHERE NOTED, SHALL HAVE THE FOLLOWING POWERS AND RIGHTS OF THE CORPORATION: - TO ELECT DIRECTORS OF THE CORPORATION AS PROVIDED IN ARTICLE 4.2 OF THE BYLAWS; - TO REMOVE DIRECTORS AS PROVIDED IN ARTICLE 4.12 OF THE BYLAWS; - TO APPROVE ALL AMENDMENTS TO THE ARTICLES OF ORGANIZATION OF THE CORPORATION; - TO APPROVE SUCH AMENDMENTS TO THE BYLAWS AS PROVIDED IN ARTICLE 13; - TO APPROVE, BY A TWO-THIRDS VOTE OF THE ENTIRE MEMBERSHIP, ALL SALES, OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY OF THE CORPORATION; - AND SUCH OTHER POWERS AND RIGHTS AS ARE VESTED IN MEMBERS BY LAW.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ANNUAL DISCLOSURE IS REQUIRED ALONG WITH ONGOING DISCLOSURE PRIOR TO ENGAGEMENT OF ACTIVITY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION WAS DETERMINED BY BOARD MEMBERS AFTER REVIEW OF LOCAL COMPARABLE SALARIES AND BENEFITS AND RECORDED IN LETTER OF APPOINTMENT (CONTRACT).
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION WAS DETERMINED BY BOARD MEMBERS AFTER REVIEW OF LOCAL COMPARABLE SALARIES AND BENEFITS AND RECORDED IN LETTER OF APPOINTMENT (CONTRACT).
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON WRITTEN REQUEST.