TY 2013 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) BETTY BALDWIN........................................................................
STEWARD

1.00
.......................0.00

(2) KIP GOODMAN........................................................................
STEWARD

1.00
.......................0.00

(3) MARK HALSTEAD........................................................................
STEWARD

1.00
.......................0.00

(4) BILL HURNI........................................................................
STEWARD

1.00
.......................0.00

(5) ROB KAISER........................................................................
STEWARD

1.00
.......................0.00

(6) KIP SMITH........................................................................
STEWARD

1.00
.......................0.00

(7) DAVIDA STEINBRINK........................................................................
COMMODORE

5.00
.......................0.00

(8) ADAM ROBINSON........................................................................
VICE COMMODORE

5.00
.......................0.00

(9) JOE HILLER........................................................................
PAST COMMODORE

1.00
.......................0.00

(10) DWAINE EUBANKS........................................................................
TREASURER

10.00
.......................0.00

(11) JULIE KOLB........................................................................
SECRETARY

1.00
.......................0.00

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

Grants and other assistance to individuals in the United States. See Part IV, line 22

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16

Benefits paid to or for members

Compensation of current officers, directors, trustees, and key employees ....

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

Payroll taxes ...........

Fees for services (non-employees):

Management ......

Legal .........

Accounting ...........

695

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........

Advertising and promotion ....

Office expenses .......

274

Information technology ......

740

Royalties ..

Occupancy ...........

9,381

Travel ............

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

1,492

Interest ...........

Payments to affiliates .......

Depreciation, depletion, and amortization .....

24,128

Insurance ..............

17,633

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

SUPPLIES

20,949

REGATTA COMMITTEE

8,518

EVENT COMMITTEE

17,023

MARINA LEASE FEE

18,804

All other expenses

25,221

Total functional expenses. Add lines 1 through 24e

144,858

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	3,147	1	2,568
2	Savings and temporary cash investments .........	82,243	2	133,359
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	956,694
b	Less: accumulated depreciation .....	10b	271,079	687,187	10c	685,615
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........	522	15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	773,099	16	821,542
	17	Accounts payable and accrued expenses .........		17
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		25
26	Total liabilities. Add lines 17 through 25.........	0	26	0
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds	773,099	32	821,542
33	Total net assets or fund balances ...........	773,099	33	821,542
34	Total liabilities and net assets/fund balances ........	773,099	34	821,542

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

3,147

2,568

Savings and temporary cash investments .........

82,243

133,359

Pledges and grants receivable, net ...........

Accounts receivable, net .............

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

Prepaid expenses and deferred charges ..........

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

956,694

Less: accumulated depreciation .....

10b

271,079

687,187

10c

685,615

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

522

Total assets. Add lines 1 through 15 (must equal line 34)......

773,099

821,542

Accounts payable and accrued expenses .........

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

Total liabilities. Add lines 17 through 25.........

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

773,099

821,542

Total net assets or fund balances ...........

773,099

821,542

Total liabilities and net assets/fund balances ........

773,099

821,542

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Description of property	(a) Cost or other basis (investment)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	367,739		367,739
b	Buildings ................	175,492	78,685	96,807
c	Leasehold improvements ............	331,878	135,441	196,437
d	Equipment ................	81,585	56,953	24,632
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	685,615

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

KEOWEE SAILING CLUB INC

Employer identification number

57-0714091

Return Reference	Explanation
Members or stockholder classes and rights Part VI line 6	THE KEOWEE SAILING CLUB HAS ONE MEMBERSHIP CLASS WITH VOTING PRIVILEGES: REGULAR MEMBERSHIP, AND THE FOLLOWING FOUR MEMBERSHIP CLASSES WITH NO VOTING PRIVILEGES: HONORARY MEMBERSHIPS, SENIOR MEMBERSHIPS, INACTIVE MEMBERSHIPS AND PROVISIONAL MEMBERSHIPS. THESE VOTING PRIVILEGES INCLUDE VOTING FOR THE BOARD OF STEWARDS (THE GOVERNING BODY) AND APPROVING CHANGES TO THE CLUB'S BY-LAWS. NONE OF THESE MEMBERSHIP CLASSES CAN RECEIVE THE PROFITS OR EXCESS DUES OR A SHARE OF THE ORGANIZATION'S NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION.
Member election for additional members Part VI line 7a	THE REGULAR MEMBERSHIP CLASS ANNUALLY ELECTS THE MEMBERS OF THE BOARD OF STEWARDS.
Governing body decisions Part VI line 7b	AS STATED IN THE CLUB'S BY-LAWS: 1) ANY REGULAR MEMBER(SHIP) MAY BE EXPELLED FROM THE CLUB, FOR CAUSE, AT ANY GENERAL OR SPECIAL MEETING, UPON RECOMMENDATION OF THE BOARD OF STEWARDS, PROVIDED BOTH THAT TWO-THIRDS OF THE REGULAR MEMBERS PRESENT CONCUR, AND THAT A QUORUM OF A SIMPLE MAJORITY OF GENERAL MEMBERSHIP IS PRESENT EITHER IN PERSON OR BY PROXY; AND 2) THE BYLAWS, WITH THE EXCEPTION OF ARTICLE I AND ARTICLE IX SECTION 7, MAY BE AMENDED BY A VOTE OF A TWO-THIRDS MAJORITY OF VOTING REGULAR MEMBERS PRESENT, PROVIDED THAT SUCH AMENDMENTS HAVE BEEN PUBLISHED TO THE MEMBERSHIP AT LEAST TWO WEEKS PRIOR TO THE VOTE.
Form 990 governing body review Part VI line 11	THE COMMODORE, TREASURER AND A CLUB MEMBER, WHO IS AN ACCOUNTANT, REVIEW THE FORM TOGETHER AND COMPARE THE FORM 990'S FINANCIAL STATEMENTS WITH THE CLUB'S BOOKS. ANY QUESTIONS ARE DISCUSSED WITH THE TAX PREPARER AND, IF NECESSARY, CHANGES ARE MADE TO THE RETURN PRIOR TO SUBMISSION.
Conflict of interest policy compliance Part VI line 12c	SECTION 1. PURPOSEKEOWEE SAILING CLUB (CLUB) IS A NON-PROFIT, TAX-EXEMPT ORGANIZATION. MAINTENANCE OF ITS TAX-EXEMPT STATUS IS IMPORTANT BOTH FOR ITS CONTINUED FINANCIAL STABILITY AND FOR PUBLIC SUPPORT. THEREFORE, THE IRS AS WELL AS STATE REGULATORY AND TAX OFFICIALS VIEW THE OPERATIONS OF THE CLUB AS A PUBLIC TRUST, WHICH IS SUBJECT TO SCRUTINY BY AND ACCOUNTABLE TO SUCH GOVERNMENTAL AUTHORITIES AS WELL AS TO MEMBERS OF THE PUBLIC.CONSEQUENTLY, THERE EXISTS BETWEEN THE CLUB AND ITS OFFICERS, STEWARDS AND MEMBERS AND THE PUBLIC A FIDUCIARY DUTY, WHICH CARRIES WITH IT A BROAD AND UNBENDING DUTY OF LOYALTY AND FIDELITY. THE OFFICERS, STEWARDS AND MEMBERS CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST
Governing documents etc available to public Part VI line 19	THE KEOWEE SAILING CLUB DOES NOT MAKE ANY OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC.
List of other expenses Part IX line 24e	EXPENSE DETAILS FOR PART IX - STATEMENT OF FUNCTIONAL EXPENSES, LINE 24EGENERAL/ADMINISTRATIVE EXPENSES 1,043FLAG OFFICERS EXPENSES 562TEA & SYMPATHY COMMITTEE 76COMMITTEE BOATS EXPENSES 1,089DOCK COMMITTEE 7,311RACE COMMITTEE 4,007EVENT COMMITTEE 7,545GROUNDS COMMITTEE 775SAFETY COMMITTEE 273JUNIOR SAILING COMMITTEE 2,255MISC 285------------------------------------------- 25,221

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: FOR THE PURPOSE OF PROMOTING FELLOWSHIP AND GOODWILL THROUGH SAILING, INCLUDING THE ENHANCEMENT OF THE SAILING PROFICIENCY OF MEMBERS THROUGH SHARED EXPERIENCES AS WELL AS ENGAGING IN ORGANIZED COMPETITION AMONG MEMBERS AND OTHER CLUBS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	111,063	121,122
9	Program service revenue (Part VIII, line 2g) .........	71,788	71,982
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	-153	-31
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-34	228
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	182,664	193,301
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e).....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	128,327	144,858
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	128,327	144,858
19	Revenue less expenses. Subtract line 18 from line 12.......	54,337	48,443
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	773,099	821,542
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	773,099	821,542

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 78,866 including grants of $ ) (Revenue $ 62,976 )
	KSC PROVIDES DOCK SPACE, INCLUDING 144 SLIPS YEAR ROUND FOR LEASE TO ITS 225 MEMBERSHIP UNITS. IN ADDITION, THERE ARE APPROXIMATELY 50 DRY STORAGE SPACES FOR SAILBOATS ON TRAILERS AND BEACH SPACES FOR SMALLER SAILBOATS.

4b	(Code: ) (Expenses $ 41,915 including grants of $ ) (Revenue $ 412 )
	THE CLUB HAS MAJOR EVENTS DURING OCTOBERFEST AND ON MEMORIAL DAY, 4TH OF JULY, LABOR DAY WEEKENDS WHICH INCLUDE CLUB RACES AND A SATURDAY NIGHT DINNER. ATTENDANCE IS APPROXIMATELY 180 PER EVENT. IN THE EARLY PART OF EACH YEAR, THE CLUB ALSO HOLDS THE COMMODORE'S BALL TO HONOR THE OUTGOING BOARD AND WELCOME IN THE INCOMING BOARD. THIS EVENT TYPICALLY HAS AROUND 75 ATTENDEES. THE CLUB ALSO HAS MANY SMALLER EVENTS INCLUDING A MONTHLY FIRST FRIDAY COCKTAIL HOUR AND WEEKLY POTLUCK SUPPERS. ALL THE FUNCTIONS FURTHER PROMOTE SAILING AND FELLOWSHIP AMONG MEMBERS.

4c	(Code: ) (Expenses $ 22,105 including grants of $ ) (Revenue $ 4,369 )
	THE CLUB HOLDS TWO MAJOR REGATTAS EACH YEAR: KEOWEE CUP IN THE SPRING AND TURKEY SHOOT IN THE FALL. THESE TWO DAY EVENTS ARE RACES THAT ATTRACT SAILORS FROM OUR CLUB AS WELL AS SURROUNDING CLUBS IN 5 OR 6 STATES AND HAVE OVER 40 PARTICIPATING BOATS WITH ABOUT 150 PARTICIPATING SAILORS AND VOLUNTEERS. THERE ARE ALSO 4 RACING SERIES YEAR-ROUND: FRIGHT SERIES (FALL), FROSTBITE SERIES (WINTER), HOT RUDDER BUMS SERIES (SPRING) AND SIMMER SERIES (SUMMER) WHICH INVOLVE APPROXIMATELY 28 BOATS.

	(Code: ) (Expenses $ 1,971 including grants of $ ) (Revenue $ 4,225 )
	DURING THE YEAR, THE CLUB HAS TWO 3 DAY SAILING CAMP FOR CHILDREN AGES 10 - 15. THERE ARE CLASSES PROVIDED BY CERTIFIED SAILING INSTRUCTORS WITH ACTIVITIES ON THE LAND AND THE WATER. THE CHILDREN INCLUDE CLUB MEMBERS, RELATIVES OF CLUB MEMBERS, AND CHILDREN FROM THE NEIGHBORING COMMUNITIES.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 1,971 including grants of $ ) (Revenue $ 4,225 )
4e	Total program service expenses144,857

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b		121,122
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			121,122
			Business Code
2a	DOCK AND STORAGE RENTAL		713990	62,976	62,976
b	REGATTA EVENTS		713990	4,369	4,369
c	CLUB FUNCTIONS		713990	412	412
d	JR SAILING CAMP		713990	4,225	4,225
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			71,982
3	Investment income (including dividends, interest, and other similar amounts).......			13	13
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory		-44
b	Less: cost or other basis and sales expenses
c	Gain or (loss)		-44
d	Net gain or (loss)..........			-44	-44
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a		228
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..			228	228
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			193,301	72,179	0	0

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................