MISSOURI TORAH INSTITUTE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MISSOURI TORAH INSTITUTE (EIN 20-8392331)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-15
IRS object ID: 201411359349309486
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-15T18:09:11-05:00	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	WASSERBRETTLERKLAR & LIPSTEIN LLP CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	132 NASSAU STREET SUITE 300	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10038	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	208392331	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MISSOURI TORAH INSTITUTE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MISS	NameControl
Phone	3145940462	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14550 LADUE ROAD	AddressLine1
City	CHESTERFIELD	City
State	MO	State
ZIP Code	63017	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SHMUEL WASSER	Name
Title	DEAN	Title
Phone	3145940462	Phone
Date Signed	2014-05-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL LIPSTEIN	Name
Phone	2129626100	Phone
Date Prepared	2014-05-15	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	RABBI SHMUEL WASSER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	14550 LADUE ROAD	AddressLine1
City	CHESTERFIELD	City
State	MO	State
ZIP Code	63017	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	875657	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	OPERATE A RELIGIOUS HIGH SCHOOL. DAILY SCHEDULE INCLUDES PRAYER SERVICES, RELIGIOUS AND SECULAR INSTRUCTION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	23	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	650505	ContributionsGrantsPriorYear
Contributions Grants Current Year	309259	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	518312	ProgramServiceRevenuePriorYear
Program Service Revenue CY	566398	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1168817	TotalRevenuePriorYear
Total Revenue Current Year	875657	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	646213	SalariesEtcPriorYear
Salaries Etc Current Year	756519	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	60032	TotalFundrsngExpCurrentYear
Other Expense Prior Year	380369	OtherExpensePriorYear
Other Expenses Current Year	309466	OtherExpensesCurrentYear
Total Expenses Prior Year	1026582	TotalExpensesPriorYear
Total Expenses Current Year	1065985	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	142235	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-190328	RevenuesLessExpensesCY
Total Assets BOY	361487	TotalAssetsBOY
Total Assets EOY	207802	TotalAssetsEOY
Total Liabilities BOY	11609	TotalLiabilitiesBOY
Total Liabilities EOY	48252	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	349878	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	159550	NetAssetsOrFundBalancesEOY
Mission Description	OPERATE A RELIGIOUS HIGH SCHOOL. DAILY SCHEDULE INCLUDES PRAYER SERVICES, RELIGIOUS AND SECULAR INSTRUCTION.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	959357	Expense
Description	OPERATE A SYNAGOUE AND RELIGIOUS HIGH SCHOOL	Description
Total Program Service Expense	959357	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	false	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	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	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	4	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	23	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
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	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	false	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MISSOURI TORAH INSTITUTE	NamePerson
Telephone Number	3144697474	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	14550 LADUE ROAD	AddressLine1
City	CHESTERFIELD	City
State	MO	State
ZIP Code	63017	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
RABBI DOVID HARRIS
TRUSTEE	1.00	X	0	0	0
RABBI AKIVA GRUNBLATT
TRUSTEE	1.00	X	0	0	0
RABBI BENTZION CHAIT
TRUSTEE	1.00	X	0	0	0
DR CRAIG REISS
BOARD CHAIR	5.00	X	0	0	0
AARON LEFTON
BOARD DIR.	1.00	X	0	0	0
DR WALTER LEMANN
BOARD DIR.	1.00	X	0	0	0
STUART ROSENBLUM
BOAED DIR.	1.00	X	0	0	0
JONATHAN SPETNER
BOARD DIR.	1.00	X	0	0	0
DR KEITH MANKOWITZ
BOARD DIR.	1.00	X	0	0	0
RABBI SHMUEL WASSER
DEAN	60.00		79412	0	35634	X
RABBI DOVID FROMOWITZ
DEAN	60.00		75384	0	31207	X
RABBI AVROHOM GOLDMAN
DEAN	60.00		59237	0	32617	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	214033	TotalReportableCompFromOrg
Total Other Compensation	99458	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	14396	GovernmentGrants
All Other Contributions	294863	AllOtherContributions
Total Contributions	309259	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION AND ROOM AND BOARD	Description
Total Revenue Column	566398	TotalRevenueColumn
Related Or Exempt Function Income	566398	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	566398	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	875657	TotalRevenueColumn
Related Or Exempt Function Income	566398	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	246611	Total
Program Services	209620	ProgramServices
Management And General	24661	ManagementAndGeneral
Fundraising	12330	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	410387	Total
Program Services	400916	ProgramServices
Management And General	6314	ManagementAndGeneral
Fundraising	3157	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	55556	Total
Program Services	50000	ProgramServices
Management And General	3889	ManagementAndGeneral
Fundraising	1667	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	43965	Total
Program Services	40668	ProgramServices
Management And General	2198	ManagementAndGeneral
Fundraising	1099	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	2275	Total
Program Services	2275	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	13680	Total
Program Services	11465	ProgramServices
Management And General	1369	ManagementAndGeneral
Fundraising	846	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	5336	Total
Program Services	4535	ProgramServices
Management And General	534	ManagementAndGeneral
Fundraising	267	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	77505	Total
Program Services	76327	ProgramServices
Management And General	785	ManagementAndGeneral
Fundraising	393	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	2925	Total
Program Services	2925	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	4978	Total
Program Services	4453	ProgramServices
Management And General	525	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3442	Total
Program Services	2926	ProgramServices
Management And General	172	ManagementAndGeneral
Fundraising	344	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising
FOOD	71691	71691
FUNDRAISING EXPENSES	39312		39312
SCHOOL COSTS	16270	16270
KITCHEN SUPPLIES	15508	15508

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	56544	Total
Program Services	49778	ProgramServices
Management And General	6149	ManagementAndGeneral
Fundraising	617	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1065985	Total
Program Services	959357	ProgramServices
Management And General	46596	ManagementAndGeneral
Fundraising	60032	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	53757	BOY
EOY	75	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	189092	BOY
EOY	75642	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	64754	BOY
EOY	65664	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	8000	BOY
EOY	20488	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	57470	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	11537	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	45884	BOY
EOY	45933	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	361487	BOY
EOY	207802	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	11609	BOY
EOY	48252	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	11609	BOY
EOY	48252	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	349878	BOY
EOY	159550	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	349878	BOY
EOY	159550	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	361487	BOY
EOY	207802	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-190328	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	375887	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	273766	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	437830	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	650505	CurrentTaxYearMinus1Year
Current Tax Year	309259	CurrentTaxYear
Total	2047247	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	135095	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	288220	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	388902	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	518312	CurrentTaxYearMinus1Year
Current Tax Year	566398	CurrentTaxYear
Total	1896927	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	510982	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	561986	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	826732	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1168817	CurrentTaxYearMinus1Year
Current Tax Year	875657	CurrentTaxYear
Total	3944174	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	92343	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	10000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	288253	CurrentTaxYearMinus1Year
Current Tax Year	83097	CurrentTaxYear
Total	473693	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	129985	CurrentTaxYearMinus4Years
Total	129985	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	222328	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	10000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	288253	CurrentTaxYearMinus1Year
Current Tax Year	83097	CurrentTaxYear
Total	603678	Total

Field	Value	IRS element (for citing)
Public Support Total509	3340496	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	510982	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	561986	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	826732	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1168817	CurrentTaxYearMinus1Year
Current Tax Year	875657	CurrentTaxYear
Total	3944174	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.84690	PublicSupportPercentage509
Prior Year Support Percentage	0.80550	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

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

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	57470	OtherCostOrOtherBasis
Depreciation	11537	Depreciation
Book Value	45933	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	45933	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM IS REVIEWED BY THE DEAN PRIOR TO FILING
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	TRANSACTIONS ARE REVIEWED BY BOARD TO ASSEES POSSIBLE CONFLICTS OF INTEREST.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION OF DEANS IS APPROVED BY THE BOARD
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	REQUESTS ARE EVALUATED AND, WHEN DEEMED APPROPRIATE, DOCUMENTS ARE RELEASED