TY 2019 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC)
(1) JENNIFER JOHNSON...................................................................... DIRECTOR	1.00 .................	X
(2) LESLIE BLAKE...................................................................... DIRECTOR	1.00 .................	X
(3) KEN PRINGLE...................................................................... DIRECTOR	1.00 .................	X
(4) SCOTT BLOCK...................................................................... DIRECTOR	1.00 .................	X
(5) BETH REPTA...................................................................... DIRECTOR	1.00 .................	X
(6) PAM BIALAS...................................................................... DIRECTOR	1.00 .................	X
(7) MARY MILLER...................................................................... TREASURER	1.00 .................	X	X
(8) GARY BONICK...................................................................... CHAIRMAN	1.00 .................	X	X
(9) DAWN GILMAN...................................................................... DIRECTOR	1.00 .................	X
(10) KELLY ROEWER...................................................................... DIRECTOR	1.00 .................	X
(11) TRENT GORDON...................................................................... DIRECTOR	1.00 .................	X
(12) CATIE SCHMIT...................................................................... DIRECTOR	1.00 .................	X
(13) JENNIFER HALL...................................................................... DIRECTOR	1.00 .................	X
(14) RANDY SMITH...................................................................... VICE CHAIR	1.00 .................	X	X
(15) MATT HORIST...................................................................... PAST CHAIRMAN	1.00 .................	X
(16) SUHA HOSSAIN...................................................................... DIRECTOR	1.00 .................	X
(17) TIM URBAN...................................................................... DIRECTOR	1.00 .................	X

(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) JENNIFER JOHNSON......................................................................
DIRECTOR

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

(2) LESLIE BLAKE......................................................................
DIRECTOR

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

(3) KEN PRINGLE......................................................................
DIRECTOR

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

(4) SCOTT BLOCK......................................................................
DIRECTOR

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

(5) BETH REPTA......................................................................
DIRECTOR

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

(6) PAM BIALAS......................................................................
DIRECTOR

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

(7) MARY MILLER......................................................................
TREASURER

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

(8) GARY BONICK......................................................................
CHAIRMAN

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

(9) DAWN GILMAN......................................................................
DIRECTOR

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

(10) KELLY ROEWER......................................................................
DIRECTOR

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

(11) TRENT GORDON......................................................................
DIRECTOR

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

(12) CATIE SCHMIT......................................................................
DIRECTOR

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

(13) JENNIFER HALL......................................................................
DIRECTOR

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

(14) RANDY SMITH......................................................................
VICE CHAIR

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

(15) MATT HORIST......................................................................
PAST CHAIRMAN

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

(16) SUHA HOSSAIN......................................................................
DIRECTOR

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

(17) TIM URBAN......................................................................
DIRECTOR

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

(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

(18) MIKE WHEELAND........................................................................
DIRECTOR

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

(19) RANDY LEGGEE........................................................................
DIRECTOR

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

(20) SCOTT MCKEEVER........................................................................
DIRECTOR

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

(21) DOUG MCALLISTER........................................................................
DIRECTOR

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

(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

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of 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 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	8,330
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

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on 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 (losses) 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' on 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

Return Reference	Explanation
PART X, LINE 2:	THE CHAMBER IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(6) AND ACCORDINGLY NO PROVISION FOR INCOME TAX EXPENSE IS REFLECTED IN THE ACCOMPANYING STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS.

- 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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

CRYSTAL LAKE CHAMBER OF COMMERCE

Employer identification number

36-2550889

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS PREPARED AND FILED SUBSEQUENT TO THE FINANCE COMMITTEE AND BOARD'S REVIEW AND APPROVAL OF THE CHAMBER'S REVIEWED FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD SIGNS CONFLICT OF INTERST FORMS
FORM 990, PART VI, SECTION B, LINE 15A	THE PRESIDENT OF THE ORGANIZATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEW THE PRESIDENT BASED ON HER PERFORMANCE OBJECTIVES IN REGARDS TO MEETING THE BOARD'S GOALS FOR THE YEAR. COMPENSATION IS REVIEWED ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E	REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,740. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,740. ADMINISTRATION EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,672. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,672. NETWORKS AND OTHER GROUP EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,087. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,087. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,882. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,882. LEGAL AND PROFESSIONAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,500. UTILITIES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,040. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,040. SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,925. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,925. MILEAGE REIMBURSEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,179. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,179. INTERNET AND WEBSITE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,166. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,166. PRINTING & PRODUCTION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,164. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,164. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,024. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,024. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,963. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,963. MEMBERSHIP EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,350. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,350. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 623. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 623. REWARDS EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 237. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 237. GIFT CERTIFICATE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 80. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE MISSION OF THE CRYSTAL LAKE CHAMBER OF COMMERCE IS TO CREATE VALUE AND OPPORTUNITY FOR OUR MEMBERS WITH THE BELIEF THAT A POSITIVE BUSINESS CLIMATE IS AN INTEGRAL PART OF A HEALTHY COMMUNITY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	21
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	21
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	11
6	Total number of volunteers (estimate if necessary) .............	6	50
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 39 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	315,892	352,923
9	Program service revenue (Part VIII, line 2g) .........	179,643	133,104
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	429	525
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	15,572	10,562
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	511,536	497,114
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	307,763	312,242
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	243,362	175,000
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	551,125	487,242
19	Revenue less expenses. Subtract line 18 from line 12.......	-39,589	9,872
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	270,780	279,677
21	Total liabilities (Part X, line 26).............	9,305	8,330
22	Net assets or fund balances. Subtract line 21 from line 20.....	261,475	271,347

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 198,359 including grants of $ ) (Revenue $ )
	THE CHAMBER IS A VOLUNTARY GROUP OF BUSINESSES THAT INVEST THEIR TIME AND MONEY IN COMMUNITY DEVELOPMENT AND WORK TOGETHER TO IMPROVE THE ECONOMIC, CIVIC, AND CULTURAL WELL-BEING OF THE CRYSTAL LAKE, IL AREA. MANY SPECIAL EVENTS AND PROGRAMS ARE SPONSORED BY THE CHAMBER OF COMMERCE. THESE INCLUDE AN ANNUAL HOME & BUSINESS EXPO EACH SPRING IN WHICH EXHIBITORS SHOWCASE THEIR PRODUCTS AND SERVICES IN A COMMUNITY TRADE SHOW, CO- SPONSORSHIP OF THE INDEPENDENCE DAY PARADE, PUBLICATION OF THE "COMMUNITY GUIDE" WHICH IS DISTRIBUTED TO ALMOST 10,000 LOCAL RESIDENTS AND BUSINESSES INFORMING THEM OF EVENTS AND PROGRAMS BEING OFFERED LOCALLY, AN ANNUAL GOLF OUTING, NETWORK GROUPS, MONDAY NIGHT FOOTBALL, GOLF LEAGUES, MIXERS, ETC.

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 expenses198,359

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 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	341,423
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	11,500

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		352,923

		Business Code
2a	EVENTS AND PROGRAMS	900099	133,104	133,104
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		133,104

3 Investment income (including dividends, interest, and othersimilar amounts) ......			525	525
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			10,485	10,485
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	MISCELLANEOUS INCOME		900099	77	77
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			77
12	Total revenue. See instructions.....			497,114	144,191	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	284,784	142,392	142,392
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	5,199	2,600	2,599
10	Payroll taxes ...........	22,259	11,130	11,129
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	159		159
13	Office expenses .......	8,467		8,467
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	2,620		2,620
20	Interest ...........	5		5
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	4,102		4,102
23	Insurance ...	2,825		2,825
24	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.)
a	EVENT AND PROGRAMS	42,237	42,237
b	BAD DEBT EXPENSE	39,663		39,663
c	COMMISSION	12,199		12,199
d	ASSOCIATION DUES	10,091		10,091
e	All other expenses	52,632		52,632
25	Total functional expenses. Add lines 1 through 24e	487,242	198,359	288,883	0
26	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 if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			140,759	1	154,733
2	Savings and temporary cash investments .........			9,355	2	8,380
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					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	249,097
b	Less: accumulated depreciation	10b	132,533	120,666	10c	116,564
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 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			270,780	16	279,677

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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			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	9,305	25	8,330
26	Total liabilities. Add lines 17 through 25..	9,305	26	8,330

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	261,475	27	271,347
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	261,475	32	271,347
33	Total liabilities and net assets/fund balances ........	270,780	33	279,677

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 ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements	249,097	132,533	116,564
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				116,564

(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........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)