WARM HEARTH INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: WARM HEARTH INC (EIN 23-7378013)
Tax period: 2009-10-01 to 2010-09-30
Filed: 2011-05-12
IRS object ID: 201111329349302516
Schema version: 2009v1.7
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-12T14:23:00-05:00	Timestamp
Tax Period End Date	2010-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WARREN AND KOSS PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	19 NORTH BROAD STREET	AddressLine1
City	SALEM	City
State	VA	State
ZIP Code	241533735	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237378013	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WARM HEARTH INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WARM	NameControl
Phone	5405529176	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2607 WARM HEARTH DRIVE	AddressLine1
Address Line2	ROOM/SUITE 100	AddressLine2
City	BLACKSBURG	City
State	VA	State
ZIP Code	24060	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	FERNE MOSCHELLA	Name
Title	CHIEF EXECUTIVE OFFICER	Title
Phone	5405529176	Phone
Date Signed	2011-05-10	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID C WARREN	Name
Phone	5403752883	Phone
Date Prepared	2011-05-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	FERNE MOSCHELLA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2607 WARM HEARTH DRIVE SUITE 100	AddressLine1
City	BLACKSBURG	City
State	VA	State
ZIP Code	24060	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	853938	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WARMHEARTH.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1974	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	HOUSING SERVICES TO ELDERLY & HANDICAPPED	ActivityOrMissionDescription
Nbr Voting Members Governing Body	17	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	17	NbrIndependentVotingMembers
Total Nbr Employees	465	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	8149	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	834701	ProgramServiceRevenuePriorYear
Program Service Revenue CY	852089	ProgramServiceRevenueCY
Investment Income Prior Year	200	InvestmentIncomePriorYear
Investment Income Current Year	1849	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	843050	TotalRevenuePriorYear
Total Revenue Current Year	853938	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	498807	SalariesEtcPriorYear
Salaries Etc Current Year	506287	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	36	TotalFundrsngExpCurrentYear
Other Expense Prior Year	369443	OtherExpensePriorYear
Other Expenses Current Year	364876	OtherExpensesCurrentYear
Total Expenses Prior Year	868250	TotalExpensesPriorYear
Total Expenses Current Year	871163	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-25200	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-17225	RevenuesLessExpensesCY
Total Assets BOY	2663784	TotalAssetsBOY
Total Assets EOY	3459089	TotalAssetsEOY
Total Liabilities BOY	2005068	TotalLiabilitiesBOY
Total Liabilities EOY	2817598	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	658716	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	641491	NetAssetsOrFundBalancesEOY
Mission Description	HOUSING SERVICES TO ELDERLY & HANDICAPPED	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	871127	Expense
Description	THE CORPORATION PROVIDES SUPERVISION, MANAGEMENT AND DEVELOPMENT SERVICES TO A SENIORS HOUSING COMMUNITY WHICH IS OPERATED BY 501 (C) (3) ORGANIZATIONS AND PROVIDES HOUSING TO APPROXIMATELY 350 ELDERLY AND HANDICAPPED PERSONS.	Description
Total Program Service Expense	871127	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	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	6	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	465	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
Nbr Voting Governing Body Members	17	NbrVotingGoverningBodyMembers
Number Independent Voting Members	17	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	false	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	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	WARM HEARTH INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5405529176	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2607 WARM HEARTH DRIVE SUITE 100	AddressLine1
City	BLACKSBURG	City
State	VA	State
ZIP Code	24060	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer
JOSEPH BLUM
DIRECTOR	X	0	0	0
NANCY BROSSOIE
DIRECTOR	X	0	0	0
MARILYN BUHYOFF
DIRECTOR	X	0	0	0
VIRGINIA BURGGRAF
DIRECTOR	X	0	0	0
CARL BURKE
DIRECTOR	X	0	0	0
TIM HAASKEN
DIRECTOR	X	0	0	0
SHANNON JARROTT
DIRECTOR	X	0	0	0
CHARLES JOHNSON
DIRECTOR	X	0	0	0
JANET JOHNSON
CHAIRMAN	X	0	0	0
CATHERINE KINCAID
DIRECTOR	X	0	0	0
HING-HAR LO
SECRETARY	X	0	0	0
BRIDGET MCMAHON
DIRECTOR	X	0	0	0
WILLIAM PRICE
VICE CHAIRMA	X	0	0	0
BRIAN SMITH
DIRECTOR	X	0	0	0
RAY SMOOT
VICE CHAIR/T	X	0	0	0
JOE THOMPSON
DIRECTOR	X	0	0	0
NANCY WOLFE
DIRECTOR	X	0	0	0
FERNE MOSCHELLA
PRES/CEO		146238	0	2848	40.00	X
WAYNE HOWELL
CFO		91316	0	1234	40.00	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	237554	TotalReportableCompFromOrg
Total Other Compensation	4082	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MANAGEMENT FEE	560400	560400
TOWNHOME SERVICE FEE	117583	117583
LIFE LEASE FEE - RECURRIN	94904	94904
OTHER REVENUE	48407	48407
DIRECT PUBLIC SUPPORT	12008	12008

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	18787	TotalRevenueColumn
Related Or Exempt Function Income	18787	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	852089	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1849	TotalRevenueColumn
Related Or Exempt Function Income	1849	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	853938	TotalRevenueColumn
Related Or Exempt Function Income	853938	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	408802	Total
Program Services	408802	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	7304	Total
Program Services	7304	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	60440	Total
Program Services	60440	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	29741	Total
Program Services	29741	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	8975	Total
Program Services	8975	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	10653	Total
Program Services	10653	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	57149	Total
Program Services	57149	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	1782	Total
Program Services	1782	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1765	Total
Program Services	1765	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	93665	Total
Program Services	93665	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
TAXES, INS PROPERTY & LIA	18536	18536
MKT ADVERTISING	16966	16966
FOOD-OTHER	15356	15356
HR ADVERTISING	15216	15216
COMPUTER EXPENSES	11676	11676

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	113137	Total
Program Services	113101	ProgramServices
Fundraising	36	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	871163	Total
Program Services	871127	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	36	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	88	BOY
EOY	657250	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	20893	BOY
EOY	24666	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	53	BOY
EOY	61717	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	127970	BOY
EOY	30532	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3763803	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1079928	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2513731	BOY
EOY	2683875	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1049	BOY
EOY	1049	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2663784	BOY
EOY	3459089	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	177057	BOY
EOY	51788	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	391461	BOY
EOY	293402	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1436550	BOY
EOY	2472408	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2005068	BOY
EOY	2817598	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	658716	BOY
EOY	641491	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	658716	BOY
EOY	641491	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2663784	BOY
EOY	3459089	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

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 Minus2 Years	126	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	8149	CurrentTaxYearMinus1Year
Total	8275	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	673256	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	654593	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	838808	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	834701	CurrentTaxYearMinus1Year
Current Tax Year	853938	CurrentTaxYear
Total	3855296	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	673256	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	654593	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	838934	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	842850	CurrentTaxYearMinus1Year
Current Tax Year	853938	CurrentTaxYear
Total	3863571	Total

Field	Value	IRS element (for citing)
Public Support Total509	3863571	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	11663	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8104	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	46	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	200	CurrentTaxYearMinus1Year
Current Tax Year	1849	CurrentTaxYear
Total	21862	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	11663	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8104	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	46	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	200	CurrentTaxYearMinus1Year
Current Tax Year	1849	CurrentTaxYear
Total	21862	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	684919	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	662697	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	838980	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	843050	CurrentTaxYearMinus1Year
Current Tax Year	855787	CurrentTaxYear
Total	3885433	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99440	PublicSupportPercentage509
Prior Year Support Percentage	0.99160	PriorYearSupportPercentage
Investment Income Percentage	0.01000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	1052279	InvestmentCostOrOtherBasis
Book Value	1052279	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1052279	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (10 entries)

DescriptionDescription	AmountAmount
DUE TO FF	$1,641,113
REFUNDABLE LL FEES (HH/WT	$766,318
OTHER CURRENT LIABILITIES	$64,977
DUE TO NR
DUE TO TR
DUE TO WHF
DUE TO SC
DUE TO KC
DUE TO HAWTHORNE RIDGE
DUE TO WOODSEDGE

Field	Value	IRS element (for citing)
Total Of Amounts	2472408	TotalOfAmounts
Total Revenue	853938	TotalRevenue
Total Expenses	871163	TotalExpenses
Excess Or Deficit For Year	-17225	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-17225	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	853938	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	853938	RevenueSubtotal
Total Revenue Per Form990	853938	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	871163	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	871163	ExpensesSubtotal
Total Expenses Per Form990	871163	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	A COPY OF THE RETURN IS PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO FILING. THE FINANCE COMMITTEE DISCUSSES THE 990 AT THE REGULARLY SCHEDULED MEETING IN MAY OF EACH YEAR. THE FINANCE COMMITTEE IS RESPONSIBLE FOR RECEIVING THE AUDIT REPORTS OF THE INDEPENDENT AUDITOR AND REVIEWING THE FORM 990 PREPARED BY THE INDEPENDENT ACCOUNTANTS. THE FINANCE COMMITTEE REPORTS BACK TO THE BOARD OF DIRECTORS ANY RECOMMENDATIONS OR FINDINGS OF THEIR STUDY.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE EMPLOYEE HANDBOOK HAS A STATEMENT OF THE CODE OF CONDUCT AND THE CONFLICT OF INTERESTS POLICY. THE BOARD MEMBER ORIENTATION MATERIALS CONTAIN THIS INFORMATION AS WELL. THE EMPLOYEES ARE ASKED TO REVIEW THIS POLICY AS A PART OF THEIR ANNUAL PERFORMANCE REVIEW AND BOARD MEMBERS ARE REQUESTED TO UPDATE THEIR COMMITMENT TO THIS POLICY UPON RE-ELECTION TO A NEW TERM.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	A COMMITTEE OF THE BOARD OF DIRECTORS IS APPOINTED TO REVIEW THE COMPENSATION LEVELS OF OFFICERS AND KEY EMPLOYEES AND FOR ESTABLISHING THE NEW PAY RATES OF THESE EMPLOYEES. COMPENSATION IS COMPARED WITH SALARY SURVEY INFORMATION AVAILABLE FROM NATIONAL TRADE ASSOCIATIONS ENGAGED IN SIMILAR ACTIVITIES. THE COMPENSATION LEVEL IS DETERMINED BY CONSENSUS OF THE COMMITTEE AND REPORTED TO HUMAN RESOURCES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	A COMMITTEE OF THE BOARD OF DIRECTORS IS APPOINTED TO REVIEW THE COMPENSATION LEVELS OF OFFICERS AND KEY EMPLOYEES AND FOR ESTABLISHING THE NEW PAY RATES OF THESE EMPLOYEES. COMPENSATION IS COMPARED WITH SALARY SURVEY INFORMATION AVAILABLE FROM NATIONAL TRADE ASSOCIATIONS ENGAGED IN SIMILAR ACTIVITIES. THE COMPENSATION LEVEL IS DETERMINED BY CONSENSUS OF THE COMMITTEE AND REPORTED TO HUMAN RESOURCES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, FORMS 1123 AND THE ANNUAL 990 ARE AVAILABLE TO BE VIEWED IN CARSON LIBRARY UPON WRITTEN REQUEST ADDRESSED TO THE CHIEF FINANCIAL OFFICER.