﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-06-18T22:56:31-04:00</Timestamp>
    <TaxPeriodEndDate>2012-01-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Tempelberg &amp; Associates Ltd</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1312 44th Street Suite 236</AddressLine1>
        <City>Brooklyn</City>
        <State>NY</State>
        <ZIPCode>11219</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-02-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201651102</EIN>
      <Name>
        <BusinessNameLine1>Hasbara Fellowships Incorporated</BusinessNameLine1>
      </Name>
      <NameControl>HASB</NameControl>
      <USAddress>
        <AddressLine1>505 8th Avenue</AddressLine1>
        <City>New York</City>
        <State>NY</State>
        <ZIPCode>10018</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Elliot Mathias</Name>
      <Title>Executive Direc</Title>
      <Phone>6463650030</Phone>
      <DateSigned>2012-05-21</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Joseph Tempelberg</Name>
      <Phone>5188130007</Phone>
      <DatePrepared>2012-06-18</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="990">
      <AddressChange>X</AddressChange>
      <InitialReturn>X</InitialReturn>
      <GrossReceipts>1134061</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>www.hasbarafellowships.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>Hasbara Fellowships is a leading pro-Israel campus activism organization working with over 120 Universities across North America</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>11</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsCurrentYear>983320</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>150741</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenueCurrentYear>1134061</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>160328</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>423745</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>42110</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>125690</TotalFundrsngExpCurrentYear>
      <OtherExpensesCurrentYear>478615</OtherExpensesCurrentYear>
      <TotalExpensesCurrentYear>1104798</TotalExpensesCurrentYear>
      <RevenuesLessExpensesCY>29263</RevenuesLessExpensesCY>
      <TotalAssetsEOY>44250</TotalAssetsEOY>
      <TotalLiabilitiesEOY>218587</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesEOY>-174337</NetAssetsOrFundBalancesEOY>
      <MissionDescription>Hasbara Fellowships is a leading pro-Israel campus activism organization working with over 120 Universities across North America</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>680326</Expense>
      <Grants>160328</Grants>
      <Revenue>1134061</Revenue>
      <Description>Hasbara Fellowships is a leading pro-Israel campus activism organization working with over 120 Universities across North America Hasbara Fellowships brings hundreds of students to Israel every summer and winter giving them the information and tool s to return to their campuses as educators about Israel So far Hasbara Fellowships has educated over 2000 students on over 250 campuses Upon returning from the program the Hasbara Fellows receive support from our staff as well as access to vari ous campaigns programs speakers and other materials and tools Hasbara Fellowships focuses on college campuses but the information and tools offered are applicable for other forums as well</Description>
      <TotalProgramServiceExpense>680326</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="990D">true</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="990G">true</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="990I">true</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="990L">true</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>11</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</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>true</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Elliot Mathias</NamePerson>
        <TelephoneNumber>6463650030</TelephoneNumber>
        <AddressUS>
          <AddressLine1>505 8th Avenue</AddressLine1>
          <City>New York</City>
          <State>NY</State>
          <ZIPCode>10018</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>Elliot Mathias</NamePerson>
        <Title>Executive Director</Title>
        <AverageHoursPerWeek>45.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>134933</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>134933</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>983320</AllOtherContributions>
      <TotalContributions>983320</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Student Fee Trip</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>129838</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>129838</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalOthProgramServiceRevenue>
        <TotalRevenueColumn>20903</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>20903</RelatedOrExemptFunctionIncome>
      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>150741</TotalProgramServiceRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>1134061</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>150741</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticIndividuals>
        <Total>160328</Total>
        <ProgramServices>160328</ProgramServices>
      </GrantsToDomesticIndividuals>
      <CompCurrentOfficersDirectors>
        <Total>134932</Total>
        <ProgramServices>87706</ProgramServices>
        <ManagementAndGeneral>13493</ManagementAndGeneral>
        <Fundraising>33733</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>258669</Total>
        <ProgramServices>175418</ProgramServices>
        <ManagementAndGeneral>65977</ManagementAndGeneral>
        <Fundraising>17274</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>30144</Total>
        <ProgramServices>19594</ProgramServices>
        <ManagementAndGeneral>7536</ManagementAndGeneral>
        <Fundraising>3014</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>15600</Total>
        <ManagementAndGeneral>15600</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesProfFundraising>
        <Total>42110</Total>
        <Fundraising>42110</Fundraising>
      </FeesForServicesProfFundraising>
      <FeesForServicesOther>
        <Total>36160</Total>
        <ProgramServices>9000</ProgramServices>
        <ManagementAndGeneral>3760</ManagementAndGeneral>
        <Fundraising>23400</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>51158</Total>
        <ProgramServices>51158</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>61593</Total>
        <ProgramServices>15398</ProgramServices>
        <ManagementAndGeneral>40036</ManagementAndGeneral>
        <Fundraising>6159</Fundraising>
      </OfficeExpenses>
      <Occupancy>
        <Total>19293</Total>
        <ManagementAndGeneral>19293</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>56392</Total>
        <ProgramServices>56392</ProgramServices>
      </Travel>
      <ConferencesMeetings>
        <Total>59906</Total>
        <ProgramServices>59906</ProgramServices>
      </ConferencesMeetings>
      <Interest>
        <Total>12510</Total>
        <ManagementAndGeneral>12510</ManagementAndGeneral>
      </Interest>
      <Insurance>
        <Total>1386</Total>
        <ManagementAndGeneral>1386</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>Public Relations and Recruti</Description>
        <Total>15320</Total>
        <ProgramServices>15320</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Hasbara 20</Description>
        <Total>25180</Total>
        <ProgramServices>25180</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Schedule L Current Year Amnt</Description>
        <Total>106126</Total>
        <ManagementAndGeneral>106126</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>17991</Total>
        <ProgramServices>4926</ProgramServices>
        <ManagementAndGeneral>13065</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1104798</Total>
        <ProgramServices>680326</ProgramServices>
        <ManagementAndGeneral>298782</ManagementAndGeneral>
        <Fundraising>125690</Fundraising>
      </TotalFunctionalExpenses>
      <OtherAssetsTotal>
        <EOY>44250</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>0</BOY>
        <EOY>44250</EOY>
      </TotalAssets>
      <LoansFromOfficersDirectors>
        <EOY>218587</EOY>
      </LoansFromOfficersDirectors>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>218587</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <EOY>-174337</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>0</BOY>
        <EOY>-174337</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>0</BOY>
        <EOY>44250</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>29263</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-203600</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYear>1134061</CurrentTaxYear>
        <Total>1134061</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYear>1134061</CurrentTaxYear>
        <Total>1134061</Total>
      </Total170>
      <AmountsSubstContributorsTotal>420487</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>713574</PublicSupportTotal170>
      <TotalSupport>1134061</TotalSupport>
      <PublicSupportPertcentage170>0.62920</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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="990D">
      <OtherAssets>
        <Description>Student Escrow Account</Description>
        <BookValue>44250</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>44250</TotalBookValueOtherAssets>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <AgreementRefFundraising>false</AgreementRefFundraising>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I">
      <RecordsMaintained>true</RecordsMaintained>
      <NoGrantMoreThan5000>X</NoGrantMoreThan5000>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Trips to and From Israel</TypeOfGrant>
        <NumberOfRecipients>220</NumberOfRecipients>
        <AmountOfCashGrant>160328</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Monitoring procedures (Part I, line 2)</Identifier>
        <Explanation>As this is the main prgram for the Organization, it closely monitors grants to indviuals in accordance with the Mission Statement and availability of funds to include as many eligible for the grants to help continue speading the Organiations Mission.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="990L">
      <LoanTable>
        <NamePerson>Elliot Mathias</NamePerson>
        <PurposeOfLoan>Loan to the Organization</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>194451</OriginalPrincipalAmount>
        <BalanceDue>147168</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>Aish Jerusalem</NamePerson>
        <PurposeOfLoan>Loan to the Organization</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>155681</OriginalPrincipalAmount>
        <BalanceDue>71419</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>false</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>Jerusalem Sister Organizatio</NamePerson>
        <PurposeOfLoan>Loan to Organization</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>18622</OriginalPrincipalAmount>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>false</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>Elliot Mathias</NamePerson>
        <PurposeOfLoan>Loan to Organization</PurposeOfLoan>
        <LoanFromOrganization>X</LoanFromOrganization>
        <OriginalPrincipalAmount>44000</OriginalPrincipalAmount>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>218587</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>The Form 990 is sent as a draft to discuss with Preparer and Executive Director and Controller Upon completed review the return is discussed with preparer and changes or comments are addressed A second draft is issued and once agreed upon a third and final draft is issued and upon verbal or written consent of the executive director the 990 is e-filed and paper form of the 990 is sent to the Executive Director</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>The Excutive Director and the Board of Directors ensure for the minimization of transactions done by the Organization to be precieved or to fall into the catagory of a conflict of interest Votes are needed and a written approval is needed for transactionsissues that can cause a conflict of interest The compliance manual is updated and reviewed as necessary</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. CEO, executive director, top management comp (Part VI, line 15a)</Identifier>
        <Explanation>The Excutive Director has his or her compensation determined via a compensation agreement presented by the Executive Director and approved by the Board of Directors The package is compared to the revenue expected for the current fiscal year and based on comparables from others in the industry preforming at the same or a variance of -10 of revenue</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>Governing Documents are made available to the General Public via a written request mailed into the Organizations main address The letter of request should be specific as to which governing documents requested and for what reason review considering to donate education comments or questions</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Explanation of other changes in net assets or fund balances (Part XI, line 5)</Identifier>
        <Explanation>The number was used as a plug number to equal the balance sheet as needed with the net assets section in PartXI of the 990</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>06. General explanation attachment</Identifier>
        <Explanation>Tax Form Could not be filed on 06152012 due to computer problems causing delay in e-filing</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>