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        <BusinessNameLine1>JOSEPH L GIL CPA PC</BusinessNameLine1>
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        <BusinessNameLine1>TEMPO YOUTH SERVICES INC</BusinessNameLine1>
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      <DateSigned>2011-08-15</DateSigned>
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      <Name>JOSEPH L GIL CPA PC</Name>
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        <Explanation>The form 990 was given to, and reviewed by the board before filing.</Explanation>
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      <GeneralExplanation>
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        <Explanation>Conflicts of interest are monitored by discussions and reviews.</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>It is determined by considering market compensation data, skill set required, board discussion and ultimately board approval.</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt XI</Identifier>
        <Explanation>Line 5 - amount transferred by Tempo Group to cover deficit</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>TELEPHONE INSURANCE PAYROLL SERVICE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>GRANTS RECEIVABLE - NET PREPAIDS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>ACCOUNTS PAYABLE &amp; ACCRUED EXPENSES LOANS PAYABLE - TEMPO GRO ROUNDING</Explanation>
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          <State>NY</State>
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        <PrimaryActivities>provide drug and alcolhol counseling to both youths and adults</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
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      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>true</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TEMPO GROUP INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>d</TransactionType>
        <AmountInvolved>10062</AmountInvolved>
        <MethodOfAmtDetermination>Cash</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TEMPO GROUP INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>m</TransactionType>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>