﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-07-15T16:09:31-05:00</Timestamp>
    <TaxPeriodEndDate>2013-08-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ROTH &amp; COMPANY LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1428 36TH STREET SUITE 200</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11218</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-09-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>455290453</EIN>
      <Name>
        <BusinessNameLine1>BAIS YAAKOV ATERES MIRIAM</BusinessNameLine1>
      </Name>
      <NameControl>BAIS</NameControl>
      <Phone>9178163748</Phone>
      <USAddress>
        <AddressLine1>PO BOX 313</AddressLine1>
        <City>CEDARHURST</City>
        <State>NY</State>
        <ZIPCode>11516</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ZVI BLOOM</Name>
      <Title>PRESIDENT</Title>
      <Phone>9178163748</Phone>
      <DateSigned>2014-07-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>HESHY KATZ</Name>
      <Phone>7182361600</Phone>
      <DatePrepared>2014-07-15</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc5" referenceDocumentId="RetDoc8">
      <NameOfPrincipalOfficerPerson>ZVI BLOOM</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>509 CEDAR HILL ROAD</AddressLine1>
        <City>FAR ROCKAWAY</City>
        <State>NY</State>
        <ZIPCode>11691</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>528696</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2012</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>TO MAINTAIN A SCHOOL FOR HEBREW RELIGIOUS AND SECULAR EDUCATION.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>3</NbrIndependentVotingMembers>
      <TotalNbrEmployees>13</TotalNbrEmployees>
      <TotalNbrVolunteers>12</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>340596</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>188100</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenueCurrentYear>528696</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>357076</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>5625</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>27</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>247372</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>27</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>604448</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-27</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-75752</RevenuesLessExpensesCY>
      <TotalAssetsBOY>80873</TotalAssetsBOY>
      <TotalAssetsEOY>91982</TotalAssetsEOY>
      <TotalLiabilitiesBOY>80900</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>167761</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-27</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-75779</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO MAINTAIN A SCHOOL FOR HEBREW RELIGIOUS AND SECULAR EDUCATION.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>501381</Expense>
      <Description>TO MAINTAIN A SCHOOL FOR HEBREW RELIGIOUS AND SECULAR EDUCATION.</Description>
      <TotalProgramServiceExpense>501381</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc3">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc4">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc4">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc4">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc4">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc4">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc4">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc4">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc4">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc4">true</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc4">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc4">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc4">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc6">true</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc7">false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc7">false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc7">true</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc7">false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc7">false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc7">false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc7">false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>13</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>3</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>BAIS YAAKOV ATERES MIRIAM</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>7188163748</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1214 HEYSON ROAD</AddressLine1>
          <City>FAR ROCKAWAY</City>
          <State>NY</State>
          <ZIPCode>11691</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>ZVI BLOOM</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ADAM F MAYER</NamePerson>
        <Title>VICE PRESIDE</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>YITZI HOROWITZ</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>340596</AllOtherContributions>
      <TotalContributions>340596</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION INCOME</Description>
        <TotalRevenueColumn>188100</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>188100</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>188100</TotalProgramServiceRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>528696</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>188100</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>258509</Total>
        <ProgramServices>217806</ProgramServices>
        <ManagementAndGeneral>40703</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>73905</Total>
        <ProgramServices>37905</ProgramServices>
        <ManagementAndGeneral>36000</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>24662</Total>
        <ProgramServices>20779</ProgramServices>
        <ManagementAndGeneral>3883</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesOther>
        <Total>931</Total>
        <ProgramServices>884</ProgramServices>
        <ManagementAndGeneral>47</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>13179</Total>
        <ProgramServices>13179</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>9344</Total>
        <ProgramServices>2514</ProgramServices>
        <ManagementAndGeneral>6831</ManagementAndGeneral>
        <Fundraising>-1</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>166295</Total>
        <ProgramServices>157980</ProgramServices>
        <ManagementAndGeneral>8315</ManagementAndGeneral>
      </Occupancy>
      <DepreciationDepletion>
        <Total>9822</Total>
        <ProgramServices>9331</ProgramServices>
        <ManagementAndGeneral>491</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>11813</Total>
        <ProgramServices>11222</ProgramServices>
        <ManagementAndGeneral>591</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>EDUCATIONAL EXPENSES</Description>
        <Total>17744</Total>
        <ProgramServices>17744</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REPAIRS &amp; MAINTENANCE</Description>
        <Total>9389</Total>
        <ProgramServices>8920</ProgramServices>
        <ManagementAndGeneral>469</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DINNER EXPENSE</Description>
        <Total>5626</Total>
        <Fundraising>5626</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SECURITY</Description>
        <Total>2235</Total>
        <ProgramServices>2123</ProgramServices>
        <ManagementAndGeneral>112</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>994</Total>
        <ProgramServices>994</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>604448</Total>
        <ProgramServices>501381</ProgramServices>
        <ManagementAndGeneral>97442</ManagementAndGeneral>
        <Fundraising>5625</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>4873</BOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <EOY>9800</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>17004</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>9822</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <EOY>7182</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>76000</BOY>
        <EOY>75000</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>80873</BOY>
        <EOY>91982</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <EOY>18310</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>5900</BOY>
      </DeferredRevenue>
      <LoansFromOfficersDirectors>
        <BOY>75000</BOY>
        <EOY>75000</EOY>
      </LoansFromOfficersDirectors>
      <OtherLiabilities>
        <EOY>74451</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>80900</BOY>
        <EOY>167761</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-27</BOY>
        <EOY>-75779</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-27</BOY>
        <EOY>-75779</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>80873</BOY>
        <EOY>91982</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-75752</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <Equipment>
        <OtherCostOrOtherBasis>17004</OtherCostOrOtherBasis>
        <Depreciation>9822</Depreciation>
        <BookValue>7182</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>7182</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>SECURITY DEPOSITS</Description>
        <BookValue>75000</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>PREPAID EXPENSE</Description>
      </OtherAssets>
      <TotalBookValueOtherAssets>75000</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>LOAN</Description>
        <Amount>55000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>CASH OVERDRAFT</Description>
        <Amount>19451</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>74451</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc6">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION</Identifier>
        <ReturnReference>SCHEDULE E LINE 3</ReturnReference>
        <Explanation>NONDISCRIMINATORY POLICY HAS BEEN PUBLICIZED WITH ADS IN NEWSPAPERS</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleL documentId="RetDoc7">
      <LoanTable>
        <NamePerson>LOAN FROM PRESIDENT</NamePerson>
        <PurposeOfLoan>TO FUND SECURITY DEPOSIT FOR RENT</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>75000</OriginalPrincipalAmount>
        <BalanceDue>75000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>75000</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc8">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE VICE PRESIDENT, AN EXPERIENCED MANAGER, RECEIVES A DRAFT COPY OF THE COMPLETED TAX RETURN FROM THE TAX PREPARER. THE VICE PRESIDENT REVIEWS THE TAX RETURN AND SENDS IT BACK TO THE TAX PREPARER WITH COMMENTS AS NEEDED. THE TAX PREPARER INCORPORATES THOSE COMMENTS INTO THE RETURN, AND SENDS A NEW DRAFT COPY OF THE COMPLETED TAX RETURN TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN THEY NOTIFY THE TAX RETURN PREPARER AND A FINAL VERSION OF THE TAX RETURN IS SENT TO THE PRESIDENT TO BE SIGNED AND E-FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>