GREATER RICHMOND INTER-FAITH PROGRAM: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: GREATER RICHMOND INTER-FAITH PROGRAM (EIN 23-7169239)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-09-20
IRS object ID: 201142639349300224
Schema version: 2010v3.4
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 B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-09-20T13:53:03-07:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	James P Richardson CPA Inc	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	312 9th Street	AddressLine1
City	Richmond	City
State	CA	State
ZIP Code	94801	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237169239	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Greater Richmond Interfaith Program	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GREA	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	165-22nd Street	AddressLine1
City	Richmond	City
State	CA	State
ZIP Code	94801	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Arthur J Hatchett	Name
Title	Executive Direc	Title
Phone	5102332141	Phone
Date Signed	2011-09-13	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	James P Richardson CPA	Name
Phone	5102348983	Phone
Date Prepared	2011-09-13	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	4363542	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	not applicable	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1968	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	To adress social racialeconomic and justice issues and needs	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	46	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	456283	ContributionsGrantsPriorYear
Contributions Grants Current Year	678206	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3088457	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3679621	ProgramServiceRevenueCY
Investment Income Prior Year	315	InvestmentIncomePriorYear
Investment Income Current Year	172	InvestmentIncomeCurrentYear
Other Revenue Prior Year	79876	OtherRevenuePriorYear
Other Revenue Current Year	5543	OtherRevenueCurrentYear
Total Revenue Prior Year	3624931	TotalRevenuePriorYear
Total Revenue Current Year	4363542	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2666601	SalariesEtcPriorYear
Salaries Etc Current Year	2863854	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1059304	OtherExpensePriorYear
Other Expenses Current Year	1464699	OtherExpensesCurrentYear
Total Expenses Prior Year	3725905	TotalExpensesPriorYear
Total Expenses Current Year	4328553	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-100974	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	34989	RevenuesLessExpensesCY
Total Assets BOY	4367172	TotalAssetsBOY
Total Assets EOY	4445300	TotalAssetsEOY
Total Liabilities BOY	3471168	TotalLiabilitiesBOY
Total Liabilities EOY	3547883	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	896004	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	897417	NetAssetsOrFundBalancesEOY
Mission Description	To adress social racialeconomic and justice issues and needs	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3809460	Expense
Description	Provided free nutritious hot lunches to all hungry individuals and shelter residents Provided emergency shelter and transitional housing for families with children All provided case management training and treatment programs to over 2000 unshel tered individuals and families and the newest program Homeless Prevention and Rapid Rehousing Program provided fiscal and supportive services to prevent at risk individuals and families from becoming homeless	Description
Total Program Service Expense	3809460	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
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	false	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	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
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	46	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	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	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	false	ConflictOfInterestPolicy
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
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Greater Richmond Interfaith Program	NamePerson
Telephone Number	5102332141	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	165-22nd Street	AddressLine1
City	Richmond	City
State	CA	State
ZIP Code	94801	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Carl Nelson
Secretary	2.00	X	X	0	0	0
Dorothy Herzberg
Member	2.00	X	X	0	0	0
Dr Fernando E Viteri
Member	2.00	X	X	0	0	0
Father John Maxwell
Member	2.00	X	X	0	0	0
Helen Nichols
Member	2.00	X	X	0	0	0
Jeri Cohen
Member	2.00	X	X	0	0	0
Muslimah Alabi
Member	2.00	X	X	0	0	0
Naomi Williams
Member	2.00	X	X	0	0	0
Patsy Severson
President	2.00	X	X	0	0	0
Paul Schulze
Member	2.00	X	X	0	0	0
Rev Mary Louise Hintz
Member	2.00	X	X	0	0	0
Rev Philip Lawson
Vice President	2.00	X	X	0	0	0
Roberto Reyes
Member	2.00	X	X	0	0	0
Talania Benjamin
Member	2.00	X	X	0	0	0
Wayne Lawrence
Treasurer	2.00	X	X	0	0	0
William R Dabney
Member	2.00	X	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	27053	MembershipDues
Government Grants	582960	GovernmentGrants
All Other Contributions	68193	AllOtherContributions
Total Contributions	678206	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Reimbursement Contracts	900099	3374006	3374006
Fiscal Agent Fees	900099	276101	276101
Rental Income	900099	29514	29514

Field	Value	IRS element (for citing)
Total Program Service Revenue	3679621	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	172	TotalRevenueColumn
Related Or Exempt Function Income	172	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Refund and Other Revenu	Description
Business Code	900099	BusinessCode
Total Revenue Column	5543	TotalRevenueColumn
Related Or Exempt Function Income	5543	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	5543	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4363542	TotalRevenueColumn
Related Or Exempt Function Income	3685336	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2366532	Total
Program Services	2119791	ProgramServices
Management And General	246741	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	268681	Total
Program Services	241813	ProgramServices
Management And General	26868	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	228641	Total
Program Services	205777	ProgramServices
Management And General	22864	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	16283	Total
Management And General	16283	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	35671	Total
Program Services	27321	ProgramServices
Management And General	8350	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	344792	Total
Program Services	241354	ProgramServices
Management And General	103438	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	7989	Total
Program Services	6391	ProgramServices
Management And General	1598	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	52132	Total
Program Services	52132	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	133620	Total
Program Services	133620	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	76012	Total
Program Services	69540	ProgramServices
Management And General	6472	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Contractual Services	488321	439489	48832
Program Expenses	129450	129450
Telephone	18496	14797	3699
Utilities	56159	50543	5616
Repair and Maintenance	69202	65742	3460

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	36572	Total
Program Services	11700	ProgramServices
Management And General	24872	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4328553	Total
Program Services	3809460	ProgramServices
Management And General	519093	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	389724	BOY
EOY	335393	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	306613	BOY
EOY	569334	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	7789	BOY
EOY	11147	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4144542	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	615116	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3663046	BOY
EOY	3529426	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	4367172	BOY
EOY	4445300	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	399917	BOY
EOY	480618	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3071251	BOY
EOY	3067265	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3471168	BOY
EOY	3547883	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	845127	BOY
EOY	711649	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	50877	BOY
EOY	185768	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	896004	BOY
EOY	897417	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4367172	BOY
EOY	4445300	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	34989	ReconcilationRevenueExpenses
Reconcilation Other Changes	-33576	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	422225	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	613463	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	893894	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	472025	CurrentTaxYearMinus1Year
Current Tax Year	610013	CurrentTaxYear
Total	3011620	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	422225	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	613463	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	893894	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	472025	CurrentTaxYearMinus1Year
Current Tax Year	610013	CurrentTaxYear
Total	3011620	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	24238	AmountsSubstContributorsTotal
Public Support Total170	2987382	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1761	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1858	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1113	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	315	CurrentTaxYearMinus1Year
Current Tax Year	172	CurrentTaxYear
Total	5219	Total

Field	Value	IRS element (for citing)
Total Support	3016839	TotalSupport
Public Support Pertcentage170	0.99020	PublicSupportPertcentage170
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	59020	InvestmentCostOrOtherBasis
Book Value	59020	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	3713640	InvestmentCostOrOtherBasis
Depreciation	452762	Depreciation
Book Value	3260878	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	241712	InvestmentCostOrOtherBasis
Depreciation	88773	Depreciation
Book Value	152939	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	110170	InvestmentCostOrOtherBasis
Depreciation	64295	Depreciation
Book Value	45875	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	20000	InvestmentCostOrOtherBasis
Depreciation	9286	Depreciation
Book Value	10714	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3529426	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	ExplanationExplanation
01. Form 990 governing body review (Part VI, line 11)	The Form 990 is initially reviewed by the controller or chief operating officer before it is submitted to the Board Personnel for review
02. CEO, executive director, top management comp (Part VI, line 15a)	Annual board review of management performance
03. Other officer or key employee compensation (Part VI, line 15b	Annual board review of management performance
04. Governing documents, etc, available to public (Part VI, line 19)	Governing documents maybe made available to public upon request
05. Explanation of other changes in net assets or fund balances (Part XI, line 5)	Prior period adjustment composed of uncollectible accounts receivable EHAPand unrecorded property tax payable for redemption of tax defaulted property and adjustment of salaries and vacation accruals