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) RYAN FAGERBERG........................................................................
SECRETARY/TR

1.00
.......................

(2) JOHN ROHN........................................................................
DIRECTOR

1.00
.......................

(3) JACK CROWLEY........................................................................
DIRECTOR

1.00
.......................

(4) LINDA CRAIN........................................................................
DIRECTOR

1.00
.......................

(5) JOHN SUTTER........................................................................
VICE PRESIDE

1.00
.......................

(6) GREG ACHZIGER........................................................................
DIRECTOR

1.00
.......................

(7) JOSH LOCKEY........................................................................
PRESIDENT

1.00
.......................

(8) KYLE MERRITT........................................................................
DIRECTOR OF

40.00
.......................

38,288

(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 ....

38,288

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

318,710

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

Other employee benefits .......

14,606

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

77,732

Fees for services (non-employees):

Management ......

Legal .........

635

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

7,780

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) ........

3,105

Advertising and promotion ....

5,966

Office expenses .......

30,766

Information technology ......

Royalties ..

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

120,643

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

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

Conferences, conventions, and meetings ....

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

49,449

Payments to affiliates .......

Depreciation, depletion, and amortization .....

132,897

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

39,515

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.)

RESTAURANT & BAR COSTS

491,433

COURSE MAINTENANCE

105,526

CLUB HOUSE MAINTENANCE

63,253

GOLF PROFESSIONALS

53,277

All other expenses

90,644

Total functional expenses. Add lines 1 through 24e

1,644,225

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 .............	2,178	1	4,488
2	Savings and temporary cash investments .........	22,979	2	52,419
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	53,570	4	34,678
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 ..............	24,798	8	24,798
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	3,795,178
b	Less: accumulated depreciation .....	10b	2,587,105	1,319,460	10c	1,208,073
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 ...............	1,082	14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	1,424,067	16	1,324,456
	17	Accounts payable and accrued expenses .........	100,263	17	144,602
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 ..	695,095	23	656,953
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....................	123,029	25	37,866
26	Total liabilities. Add lines 17 through 25.........	918,387	26	839,421
		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 .....	1,070,050	31	1,097,900
32	Retained earnings, endowment, accumulated income, or other funds	-564,370	32	-612,865
33	Total net assets or fund balances ...........	505,680	33	485,035
34	Total liabilities and net assets/fund balances ........	1,424,067	34	1,324,456

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 .............

2,178

4,488

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

22,979

52,419

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

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

53,570

34,678

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 ..............

24,798

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

10a

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

10a

3,795,178

Less: accumulated depreciation .....

10b

2,587,105

1,319,460

10c

1,208,073

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

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

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

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

1,082

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

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

1,424,067

1,324,456

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

100,263

144,602

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 ..

695,095

656,953

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....................

123,029

37,866

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

918,387

839,421

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 .....

1,070,050

1,097,900

Retained earnings, endowment, accumulated income, or other funds

-564,370

-612,865

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

505,680

485,035

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

1,424,067

1,324,456

	(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 .................	231,075		231,075
b	Buildings ................	1,016,423	558,101	458,322
c	Leasehold improvements ............	241,850	217,914	23,936
d	Equipment ................	829,360	728,654	100,706
e	Other .................	1,476,470	1,082,436	394,034
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	1,208,073

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	1,998,745
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	407,065
e	Add lines 2a through 2d .....................	2e	407,065
3	Subtract line 2e from line 1.....................	3	1,591,680
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	40,000
c	Add lines 4a and 4b.......................	4c	40,000
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	1,631,680

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	2,051,290
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	407,065
e	Add lines 2a through 2d......................	2e	407,065
3	Subtract line 2e from line 1.....................	3	1,644,225
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	1,644,225

Return Reference	Explanation
SCHEDULE D, PAGE 3, PART X	IN 1950, THE EATON COUNTRY CLUB WAS RULED EXEMPT FROM FEDERAL INCOME TAX BY THE INTERNAL REVENUE SERVICE AS DESCRIBED IN SECTION 501(C)(7) OF THE IRC. HOWEVER, INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO THE CLUB'S TAX EXEMPT PURPOSES IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. DURING THE YEAR ENDED DECEMBER 31, 2013 AND 2012, THE CLUB GENERATED UNRELATED BUSINESS INCOME FROM NON-MEMBER RESTAURANT USE AND OIL LEASES RECEIVED WHICH RESULTED IN INCOME TAXES OF 27,980 AND 5,140, RESPECTIVELY. TAX PENALTIES AND INTEREST, IF ANY, WOULD BE CLASSIFIED WITH INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO TAX PENALTIES OR INTEREST HAVE BEEN INCURRED OR ARE RECOGNIZED IN THE FINANCIAL STATEMENTS. GENERALLY, THREE TAX YEARS REMAIN SUBJECT TO EXAMINATION BY TAX JURISDICTIONS.
SCHEDULE D, PAGE 4, PART XI, LINE 2D	COST OF GOODS SOLD NETTED AGAINST REVENUE (FOOD SALES) 407,065
SCHEDULE D, PAGE 4, PART XI, LINE 4B	DEFERRED OIL & GAS LEASE 40,000
SCHEDULE D, PAGE 4, PART XII, LINE 2D	COST OF GOODS SOLD NETTED AGAINST REVENUE (FOOD SALES) 407,065

- 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

EATON COUNTRY CLUB

Employer identification number

84-0583821

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	MEMBERSHIP GOLF COUNTRY CLUB PROVIDING AN EXCLUSIVE SOCIAL GATHERING LOCATION AND GOLF ACTIVITIES TO MEMBERS OF THE COUNTRY CLUB, INCLUDING A RESTAURANT AND BAR, GOLF SHOP, AND 18 HOLE GOLF COURSE WITH A PRACTICE RANGE AND PUTTING GREEN.
FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION HAS SEVERAL CLASSES OF MEMBERS, MOST OF WHICH HAVE THE RIGHT TO ELECT BOARD MEMBERS OR HOLD OFFICE.
FORM 990, PAGE 6, PART VI, LINE 7A	A VOTING MEMBER IS A HOLDER OF A CERTIFICATE OF MEMBERSHIP ISSUED BY THE CLUB WHO IS IN GOOD STANDING AND OTHERWISE QUALIFIED AS HEREAFTER SET FORTH. THERE SHALL BE NO MORE THAN ONE (1) VOTE PER CERTIFICATE OF MEMBERSHIP. SEVERAL CLASSES OF MEMBERSHIP ARE AUTHORIZED; HOWEVER, THE BOARD OF DIRECTORS MAY ELECT TO SUSPEND ISSUING OF CERTIFICATES FOR ANY CLASS OF MEMBERSHIP.
FORM 990, PAGE 6, PART VI, LINE 11B	THE OPERATIONS DIRECTOR AND OFFICE MANAGER REVIEW AND APPROVE A DRAFT OF FORM 990 BEFORE IT IS FINALIZED AND FILED.
FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS AND ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF THE ORGANIZATION. EACH PERSON COVERED MUST READ, COMPLETE AND SIGN ANNUALLY A STATEMENT OF DISCLOSURE AND QUESTIONNAIRE TO PROVIDE INFORMATION WITH RESPECT TO "AFFILIATED PERSONS". ACTUAL OR PERCEIVED CONFLICTS OF INTEREST MUST BE REPORTED UPON DISCOVERY TO THE GENERAL MANAGER (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE ECC BOARD OF DIRECTORS. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1)THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2)THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTIONS; 3)A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4)THE BOARD OF DIRECTORS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S FORM 990, AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9	COST OF GOODS SOLD NETTED AGAINST REVENUE (FOOD SALES) 407,065 DEFERRED OIL & GAS LEASE -40,000 COST OF GOODS SOLD NETTED AGAINST REVENUE (FOOD SALES) -407,065
FORM 990, PART XI, LINE 9	NET MEMBER CONTRIBUTIONS 31,900

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: MEMBERSHIP GOLF COUNTRY CLUB PROVIDING AN EXCLUSIVE SOCIAL GATHERING LOCATION AND GOLF ACTIVITIES TO MEMBERS OF THE COUNTRY CLUB, INCLUDING A RESTAURANT AND BAR, GOLF SHOP, AND 18 HOLE GOLF COURSE WITH A PRACTICE RANGE AND PUTTING GREEN.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	119
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	164,228
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	99,345

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	980,434	926,511
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	156	221
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	639,461	704,948
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	1,620,051	1,631,680
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)	480,660	449,336
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)....	1,204,767	1,194,889
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,685,427	1,644,225
19	Revenue less expenses. Subtract line 18 from line 12.......	-65,376	-12,545
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,424,067	1,324,456
21	Total liabilities (Part X, line 26).............	918,387	839,421
22	Net assets or fund balances. Subtract line 21 from line 20.....	505,680	485,035

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	MEMBERSHIP GOLF COUNTRY CLUB PROVIDING AN EXCLUSIVE SOCIAL GATHERING LOCATION AND GOLF ACTIVITIES TO MEMBERS OF THE COUNTRY CLUB, INCLUDING A RESTAURANT AND BAR, GOLF SHOP, AND 18 HOLE GOLF COURSE WITH A PRACTICE RANGE AND PUTTING GREEN.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	38,288

(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
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.......
			Business Code
2a	CLUB MEMBER DUES		713910	679,265	679,265
b	GOLF COURSE REVENUE		713910	198,463	198,463
c	OTHER PROGRAM REVENUE		713910	26,929	26,929
d	LOCKER FEES		713910	21,854	21,854
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			926,511
3	Investment income (including dividends, interest, and other similar amounts).......			221			221
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........			86,982		86,982
		(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
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
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		1,025,031
b	Less: cost of goods sold ..b		407,065
c	Net income or (loss) from sales of inventory..			617,966	540,720	77,246
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			1,631,680	1,467,231	164,228	221

		(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
CAPITAL LEASES PAYABLE		37,866
LINE OF CREDIT







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		37,866
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 ..................................................