TY 2023 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/1099-NEC)

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

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

(1) JEAN ROOT......................................................................
TREASURER

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

(2) ANTHONY BISSETT......................................................................
DIRECTOR

0.75
.................

(3) JENNIFER LOBBIA......................................................................
SECRETARY

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

(4) MATTTHEW HAAS......................................................................
PRESIDENT

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

(5) DEREK DOMBROWSKI......................................................................
DIRECTOR

0.75
.................

(6) TONY WRIGHT......................................................................
VICE PRESIDENT

0.75
.................

(7) IAN WALKER......................................................................
DIRECTOR

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

(8) TONY GELARDI......................................................................
DIRECTOR

0.75
.................

(9) FRANK DAMICO......................................................................
DIRECTOR

0.75
.................

(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/1099-NEC)

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

(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 0

	(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 July 25, 2006, 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

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

- TIN:

SCHEDULE O
(Form 990)

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

LAKELANDS GOLF AND
COUNTRY CLUB

Employer identification number

38-0741360

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	ORGANIZED WITH MEMBERS
FORM 990, PART VI, SECTION A, LINE 7A	ALL MEMBERS HAVE A VOTING RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS BY THE GOVERNING BODY ARE ULTIMATELY SUBJECT TO THE APPROVAL OF THE MEMBERS OF LGCC.
FORM 990, PART VI, SECTION B, LINE 11B	THE CLUB ACCOUNTANT AND THE TREASURER REVIEW THE TAX RETURN AND PRESENT COPIES OF THE TAX RETURN TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C	WEEKLY MANAGERS' MEETING, MONTHLY COMMITTEE & BOARD MEETING, ANNUAL LEGAL REVIEW. BOARD ORIENTATION IN WHICH GUIDELINES AND COMMITTEE ROLE RESPONSIBITIES ARE DISCUSSED.
FORM 990, PART VI, SECTION B, LINE 15	REVIEW BY GENERAL MANAGER AND COMMITTEE CHAIR FOLLOWED BY EXECUTIVE BOARD APPROVAL. PRESIDENT AND GENERAL MANAGER SIGN CONTRACTS.
FORM 990, PART VI, SECTION C, LINE 19	ANY REQUESTS ARE PROVIDED . RULES & BY-LAWS POSTED ON WEBSITE ALONG WITH TREASURER'S REPORTS MONTHLY. AT ANNUAL MEETINGS REVIEWED FINANCIALS ARE PROVIDED.
FORM 990, PART IX, LINE 24E	CART LEASE: PROGRAM SERVICE EXPENSES 50,841. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,841. EQUIPMENT LEASE: PROGRAM SERVICE EXPENSES 35,766. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,766. ENT COMMITTEE EVENTS : PROGRAM SERVICE EXPENSES 27,501. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,501. GAS , OIL & GREASE: PROGRAM SERVICE EXPENSES 27,071. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,071. EQUIPMENT MAINTENANCE/ REPAIRS: PROGRAM SERVICE EXPENSES 22,364. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,364. LAUNDRY: PROGRAM SERVICE EXPENSES 22,068. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,068. COMPUTER R&M: PROGRAM SERVICE EXPENSES 21,593. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,593. CONTRACTED SERVICES BUILDING: PROGRAM SERVICE EXPENSES 19,485. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,485. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 18,986. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,986. MEMBERSHIP : PROGRAM SERVICE EXPENSES 18,195. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,195. MEMBERS MAKING A DIFFERENCE: PROGRAM SERVICE EXPENSES 15,644. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,644. GAM CHARGE: PROGRAM SERVICE EXPENSES 14,954. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,954. TREE WORK: PROGRAM SERVICE EXPENSES 14,070. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,070. RUBBISH REMOVAL: PROGRAM SERVICE EXPENSES 10,933. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,933. BUILDING JANITORIAL: PROGRAM SERVICE EXPENSES 10,376. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,376. SAND & TOPSOIL: PROGRAM SERVICE EXPENSES 10,061. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,061. FOOD WASTE: PROGRAM SERVICE EXPENSES 8,156. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,156. COURSE SUPPLIES: PROGRAM SERVICE EXPENSES 7,856. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,856. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 6,907. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,907. CREDIT CARD: PROGRAM SERVICE EXPENSES 5,825. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,825. CLUB SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 5,797. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,797. PRINTING & STATIONARY: PROGRAM SERVICE EXPENSES 5,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,674. FOOD COMPENSATION: PROGRAM SERVICE EXPENSES 5,656. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,656. BANK FEES: PROGRAM SERVICE EXPENSES 5,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,411. CART BARN EXP: PROGRAM SERVICE EXPENSES 4,712. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,712. LAKE TREATMENT: PROGRAM SERVICE EXPENSES 4,697. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,697. BAD DEBTS: PROGRAM SERVICE EXPENSES 4,048. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,048. SEED & SOD: PROGRAM SERVICE EXPENSES 4,035. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,035. PEOFESSIONAL DUES: PROGRAM SERVICE EXPENSES 3,908. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,908. REPLACEMENTS: PROGRAM SERVICE EXPENSES 3,843. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,843. FLORIST: PROGRAM SERVICE EXPENSES 3,669. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES
FORM 990, PART XI, LINE 9:	DISPOSAL OF ASSETS -4,039.
PART XI	NET PROPERTY DISPOSALS AND REFUNDS TO RESIGNED MEMBERS

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

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PRIVATE GOLF AND COUNTRY CLUB OPERATING FOR THE BENEFIT OF THE MEMBERSHIP.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	136
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	84,769
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	2,023,563	2,434,253
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,315,597	1,391,925
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	3,339,160	3,826,178
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)	1,878,434	2,034,212
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)....	999,730	1,023,493
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,878,164	3,057,705
19	Revenue less expenses. Subtract line 18 from line 12.......	460,996	768,473
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	9,228,129	10,006,763
21	Total liabilities (Part X, line 26).............	2,323,267	2,337,467
22	Net assets or fund balances. Subtract line 21 from line 20.....	6,904,862	7,669,296

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 3,057,705 including grants of $ ) (Revenue $ 3,741,409 )
	PRIVATE GOLF AND COUNTRY CLUB

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 expenses3,057,705

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
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

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.......

		Business Code
2a	MEMBERSHIP DUES		973,602	973,602
b	MEMBERS ASSESSMENT		750,670	750,670
c	GOLF FEES		515,638	515,638
d	INTIATION FEES		55,275	55,275
e	NONMEMBER GOLF FEES	713910	51,251		51,251
f	All other program service revenue.		87,817	87,817
g	Total. Add lines 2a–2f .....		2,434,253

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
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	2,139,910
b	Less: cost of goods sold ..		10b	803,956
c	Net income or (loss) from sales of inventory..			1,335,954	1,302,436	33,518

Business Code
11a	INSURANCE PROCEEDS			49,047	49,047
b	FINANCE & HANDLING CHARGE			4,739	4,739
c	MISCELLANEOUS INCOME			1,754	1,754
d	All other revenue ....			431	431
e	Total. Add lines 11a–11d ......			55,971
12	Total revenue. See instructions.....			3,826,178	3,741,409	84,769	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........	1,710,717	1,710,717
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	150,104	150,104
10	Payroll taxes ...........	173,391	173,391
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	1,895	1,895
c	Accounting ...........	11,200	11,200
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 ....
13	Office expenses .......	27,685	27,685
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	96,650	96,650
17	Travel ............	3,353	3,353
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	74,309	74,309
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	54,547	54,547
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	BUILDING R&M	86,643	86,643
b	CHEMICALS & FERTILLIZER	77,719	77,719
c	PROPERTY TAX	76,787	76,787
d	SUPPLIES	61,765	61,765
e	All other expenses	450,940	450,940
25	Total functional expenses. Add lines 1 through 24e	3,057,705	3,057,705	0	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 ........			646,230	1	1,033,301
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			342,634	4	512,313
5	Loans and other receivables from 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 ............			225,908	8	240,305
9	Prepaid expenses and deferred charges ......			78,330	9	89,486
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	8,126,636
b	Less: accumulated depreciation	10b	0	7,928,350	10c	8,126,636
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 ...........			6,677	15	4,722
16	Total assets. Add lines 1 through 15 (must equal line 33)...			9,228,129	16	10,006,763

17	Accounts payable and accrued expenses .....	144,311	17	205,877
18	Grants payable ...		18
19	Deferred revenue .........	103,680	19	122,320
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 ..	1,876,039	23	1,775,513
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	199,237	25	233,757
26	Total liabilities. Add lines 17 through 25..	2,323,267	26	2,337,467

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	6,904,862	27	7,669,296
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 ...........	6,904,862	32	7,669,296
33	Total liabilities and net assets/fund balances ........	9,228,129	33	10,006,763

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 .....	2,927,183	2,927,183
b	Buildings ....	3,915,348	3,915,348
c	Leasehold improvements
d	Equipment ....	1,284,105	1,284,105
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..			8,126,636

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
PAYROLL AND RELATED ITEMS	51,851
OTHER CURRENT LIABILITIES	175,206
COMMISSIONS PAYABLE	6,700






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	233,757
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

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