CHARLESTON JAZZ: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CHARLESTON JAZZ (EIN 83-0504523)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-15
IRS object ID: 201343199349309099
Schema version: 2012v2.0
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
Form 990
Schedule A
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-15T13:41:52-08:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LUCIANO ROBERTS & KENT LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	7445 CROSS COUNTY ROAD STE 9	AddressLine1
City	NORTH CHARLESTON	City
State	SC	State
ZIP Code	29418	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	830504523	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JAZZ ARTISTS OF CHARLESTON	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JAZZ	NameControl
Phone	8438139847	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 21756	AddressLine1
City	CHARLESTON	City
State	SC	State
ZIP Code	29413	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LEAH M SUAREZ	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	8438139847	Phone
Date Signed	2013-11-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RAY L ROBERTS	Name
Phone	8433888601	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	LEAH M SUAREZ	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	285 B ST PHILLIP ST	AddressLine1
City	CHARLESTON	City
State	SC	State
ZIP Code	29403	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	407495	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2008	YearFormation
State Legal Domicile	SC	StateLegalDomicile
Activity Or Mission Description	Mission To cultivate an inspiring, professional and healthy environment for musicians and audience members in the Charleston area through support of and education regarding the vibrant and creative jazz culture and tradition.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	7	TotalNbrEmployees
Total Nbr Volunteers	150	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	107600	ContributionsGrantsPriorYear
Contributions Grants Current Year	182175	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	194684	ProgramServiceRevenuePriorYear
Program Service Revenue CY	219513	ProgramServiceRevenueCY
Investment Income Current Year	242	InvestmentIncomeCurrentYear
Other Revenue Prior Year	473	OtherRevenuePriorYear
Other Revenue Current Year	4262	OtherRevenueCurrentYear
Total Revenue Prior Year	302757	TotalRevenuePriorYear
Total Revenue Current Year	406192	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	22165	SalariesEtcPriorYear
Salaries Etc Current Year	87943	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	334890	OtherExpensePriorYear
Other Expenses Current Year	331852	OtherExpensesCurrentYear
Total Expenses Prior Year	357055	TotalExpensesPriorYear
Total Expenses Current Year	419795	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-54298	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-13603	RevenuesLessExpensesCY
Total Assets BOY	52604	TotalAssetsBOY
Total Assets EOY	56160	TotalAssetsEOY
Total Liabilities BOY	94478	TotalLiabilitiesBOY
Total Liabilities EOY	111637	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-41874	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-55477	NetAssetsOrFundBalancesEOY
Mission Description	Mission	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	187020	Expense
Revenue	219513	Revenue
Description	THE ORGANIZATION PRODUCED A SERIES OF MUSICAL CULTURAL EVENTS DESIGNED TO PROMOTE, SUPPORT AND PRESERVE THE MUSICAL CULTURE AND HISTORY OF JAZZ IN THE CITY OF CHARLESTON AND TO EDUCATE THE PUBLIC REGARDING THIS MUSICAL TRADITION AND HISTORY.	Description
Total Program Service Expense	187020	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	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	true	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	true	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
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	41	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	7	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	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	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	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LEAH M SUAREZ	NamePerson
Telephone Number	8438139847	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	93 SPRING ST STE A	AddressLine1
City	CHARLESTON	City
State	SC	State
ZIP Code	29403	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
LEAH M SUAREZ
Pres/Exec Director	40.00	X	X	43095	0	0
CHARLTON SINGLETON
V-President/Artistic Director	40.00	X	X	21575	0	0
JOHN ODEN
Treasurer	8.00	X	X	2450	0	0
MARK STERBANK
Advising Member	8.00	X		5675	0	0
NATHAN KOCI
Advising Member	2.00	X		0	0	0
CLAY GRAYSON
Advising Member	2.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	72795	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	75	FundraisingEvents
All Other Contributions	182100	AllOtherContributions
Noncash Contributions	450	NoncashContributions
Total Contributions	182175	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Jazz artists performances	Description
Business Code	711130	BusinessCode
Total Revenue Column	219513	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	219513	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	242	TotalRevenueColumn
Exclusion	$242	ExclusionAmount

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	75	CntrbtnsRprtdFundraisingEvents
Gross Sales Of Inventory	5565	GrossSalesOfInventory
Cost Of Goods Sold	1303	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	4262	TotalRevenueColumn
Related Or Exempt Function Income	4262	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	406192	TotalRevenueColumn
Related Or Exempt Function Income	223775	RelatedOrExemptFunctionIncome
Exclusion	$242	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	80695	Total
Program Services	0	ProgramServices
Management And General	80695	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	7248	Total
Program Services	0	ProgramServices
Management And General	7248	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	21700	Total
Program Services	0	ProgramServices
Management And General	21700	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4009	Total
Program Services	0	ProgramServices
Management And General	4009	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	112486	Total
Program Services	106950	ProgramServices
Management And General	5536	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	340	Total
Program Services	0	ProgramServices
Management And General	340	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	52726	Total
Program Services	10097	ProgramServices
Management And General	42629	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1971	Total
Program Services	0	ProgramServices
Management And General	1971	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	75173	Total
Program Services	26079	ProgramServices
Management And General	49094	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	10292	Total
Program Services	3709	ProgramServices
Management And General	6583	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	379	Total
Program Services	379	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6466	Total
Program Services	1855	ProgramServices
Management And General	4611	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3371	Total
Program Services	0	ProgramServices
Management And General	3371	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Production costs	27318	27318	0
Hospitality costs	10633	10633	0
Videography archiving	4870	0	4870
Supplies and other expenses	118	0	118

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	419795	Total
Program Services	187020	ProgramServices
Management And General	232775	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	8834	BOY
EOY	-10112	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	20000	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	3255	BOY
EOY	3920	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1794	BOY
EOY	4988	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	26935	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	12172	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	17682	BOY
EOY	14763	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	21039	BOY
EOY	22601	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	52604	BOY
EOY	56160	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	7321	BOY
EOY	7742	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	87157	BOY
EOY	79945	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	19950	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	4000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	94478	BOY
EOY	111637	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	-41874	BOY
EOY	-55477	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-41874	BOY
EOY	-55477	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	52604	BOY
EOY	56160	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-13603	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	39200	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	81256	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	107370	CurrentTaxYearMinus1Year
Current Tax Year	182100	CurrentTaxYear
Total	409926	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	60591	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	135355	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	199613	CurrentTaxYearMinus1Year
Current Tax Year	217078	CurrentTaxYear
Total	612637	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	99791	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	216611	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	306983	CurrentTaxYearMinus1Year
Current Tax Year	399178	CurrentTaxYear
Total	1022563	Total

Field	Value	IRS element (for citing)
Public Support Total509	1022563	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Total	1022563	Total

Field	Value	IRS element (for citing)
First5 Years509	X	First5Years509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	26935	InvestmentCostOrOtherBasis
Depreciation	12172	Depreciation
Book Value	14763	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	14763	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	temp restricted contribution	Description
Amount	$4,000	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	4000	TotalOfAmounts

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	LEAH SUAREZ	NamePerson
Relationship With Organization	Exec Director	RelationshipWithOrganization
Purpose Of Loan	Supplies	PurposeOfLoan
Loan To Organization	X	LoanToOrganization
Original Principal	$3,255	OriginalPrincipalAmount
Balance Due	3920	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	false	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	3920	TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (13 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 18	Copies of the Form 990 are presented to the governing board for review and questions.
Pt VI, Line 12c	Annually members of the governing body are questioned to see if they have any
	conflicts of interest and the responses are noted in the minutues of that meeting.
	As a normal course of business during Board meetings, inquiries are regulary
	made to determine whether any Board member or officer has a conflict of
	interest with respect to any proposed business or matter before the Board.
Pt VI, Line 15a	Compensation is reviewed periodically, but no less frequently than annually,
	by those members of the Board of Directors who do not receive compensation from JAC
	in order to assess the reasonableness of compensation from JAC to any person.
Pt VI, Line 15b	Compensation is reviewed periodically, but no less frequently than annually.
Pt VI, Line 19	All documents are maintained in the administrative office
	and are made available upon request.
Pt VI, Line 11b	Board members review and discuss the form 990.