Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE BOARD BEFORE SIGNING AND FILING THE FORM 990. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 1 | THE FINANCIAL STATEMENTS HAVE BEEN PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THIS BASIS OF PRESENTATION DIFFERS FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP) IN THAT REVENUES ARE RECOGNIZED WHEN COLLECTED RATHER THAN WHEN EARNED, AND CERTAIN EXPENDITURES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED. HOWEVER, SIMILAR TO FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GAAP, THESE FINANCIAL STATEMENTS REFLECT THE CAPITALIZED COST OF PROPERTY AND EQUIPMENT AND RELATED DEPRECIATION AND THE RECORDING OF PAYROLL TAX LIABILITIES. NET ASSETS ARE CLASSIFIED ACCORDING TO TWO CLASSES: NET ASSETS WITHOUT DONOR RESTRICTION AND NET ASSETS WITH DONOR RESTRICTION. |
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