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) MATTHEW CLARK......................................................................
TRUSTEE

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

(2) CHRISTOPHER COTOIA......................................................................
TRUSTEE

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

(3) BROOKE MACKAY......................................................................
TRUSTEE

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

(4) BRIAN LEAVER......................................................................
TRUSTEE

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

(5) ELIZABETH O'TOOLE DASILVA......................................................................
TRUSTEE

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

(6) CHRISTIAN BLAIR......................................................................
TRUSTEE

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

(7) JOHN SPILLANE......................................................................
COMMODORE

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

(8) WILLIAM D NURSE......................................................................
VICE COMMODORE

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

(9) ROY CATIGNANI......................................................................
TREASURER

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

(10) BRIAN GREER......................................................................
SECRETARY

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

(11) RICHARD MCMAHON......................................................................
REAR COMMODORE

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/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

(a) Description	(b) Book value
(1)ACCOUNTS RECEIVABLE - LONG-TERM	20,445
(2)EMPLOYEE ADVANCES	8,600
(3)SECURITY DEPOSIT	4,000
(4)RIGHT OF USE ASSET NET	1,018,183
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	1,051,228

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	7,317,938
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	1,585,133
e	Add lines 2a through 2d .....................	2e	1,585,133
3	Subtract line 2e from line 1..................	3	5,732,805
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	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	5,732,805

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	7,563,959
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	1,585,134
e	Add lines 2a through 2d....................	2e	1,585,134
3	Subtract line 2e from line 1...................	3	5,978,825
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	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	5,978,825

Return Reference	Explanation
PART X, LINE 2:	UNCERTAINTY IN ACCOUNTING FOR INCOME TAXES: THE CLUB RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE, THE CLUB ASSESSES THE LIKELIHOOD, BASED UPON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RENTAL INCOME 18,331. CLUB FOOD, BEVERAGE AND MEMBER GOODS 1,566,802.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FINANCIAL STATEMENT COGS EXPENSES NOT ON 990 1,511,144. RENTAL EXPENSES 73,990.

- 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

HYANNIS YACHT CLUB

Employer identification number

04-2000996

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS MEMBERS WHO ELECT THE MEMBERS OF THE GOVERNING BODY AND OFFICERS. THESE MEMBERS CAN ALSO REMOVE MEMBERS OF THE GOVERNING BODY AND OFFICERS AND AMEND THE BY-LAWS. IN ADDITION, THE MEMBERS OF THE GOVERNING BODY CAN FILL VACANCIES AMONG THE MEMBERS OF THE GOVERNING BODY AND OFFICERS UNTIL THE NEXT ANNUAL ELECTION
FORM 990, PART VI, SECTION A, LINE 7A	SEE EXPLANATION FOR FORM 990, PART VI, SECTION A, LINE 6 ABOVE
FORM 990, PART VI, SECTION A, LINE 7B	SEE EXPLANATION FOR FORM 990, PART VI, SECTION A, LINE 6 ABOVE
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S FORM 990 WAS PREPARED BY ITS OUTSIDE ACCOUNTANTS AND REVIEWED BY THE CLUB'S CONTROLLER, GENERAL MANAGER, TREASURER AND WAS PROVIDED TO THE ENTIRE GOVERNING BODY BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 15A	THE PRACTICE HAS BEEN FOR THE COMPENSATION COMMITTEE ( A COMMITTEE OF THE GOVERNING BOARD) TO MAKE RECOMMENDATIONS FOR THE GENERAL MANAGER'S COMPENSATION. AS AUTHORIZED BY THE GOVERNING BOARD OR THE BUDGET AND FINANCE COMMITTEE ( A COMMITTEE OF THE GOVERNING BOARD) THE CHAIRMAN OF THE GOVERNING BOARD CONDUCTS AND ANNUAL REVIEW WITH THE GENERAL MANAGER COVERING PERFORMANCE AND COMPENSATION. THE GENERAL MANAGER MAKES COMPENSATION RECOMMENDATIONS FOR OTHER EMPLOYEES SUBJECT TO REVIEW BY THE BUDGET AND FINANCE COMMITTEE. THE GENERAL MANAGER THEN CONDUCTS ANNUAL REVIEWS WITH THE EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS FINANCIALS STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC. THE BALANCE SHEET IS POSTED ON THE OFFICIAL CLUB NOTICE BOARD.
FORM 990, PART IX, LINE 24E	BANK FEES: PROGRAM SERVICE EXPENSES 47,831. MANAGEMENT AND GENERAL EXPENSES 85,045. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,876. COMPUTER AND SOFTWARE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 112,806. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,806. MANAGEMENT AND BOARD: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 100,398. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,398. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 49,833. MANAGEMENT AND GENERAL EXPENSES 16,611. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,444. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 60,745. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,745. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 55,997. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,997. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 32,228. MANAGEMENT AND GENERAL EXPENSES 2,511. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,739. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 13,889. MANAGEMENT AND GENERAL EXPENSES 20,833. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,722. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,338. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,338. CREDIT LOSSES EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 28,248. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,248. POSTAGE AND PRINTING: PROGRAM SERVICE EXPENSES 21,506. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,506. CLEANING AND JANITORIAL: PROGRAM SERVICE EXPENSES 7,673. MANAGEMENT AND GENERAL EXPENSES 11,510. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,183. RENTAL AND LEASE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,350. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,350. RECRUITMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,367. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,367. DECORATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,742. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,742. VOLUNTEER EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,318. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,318. TRAVEL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,033. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,033. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,631. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,631. WAREHOUSE RENT: PROGRAM SERVICE EXPENSES 140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 140. LESS RENTAL EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -73,990. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -73,990.

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: THE MISSION OF THE HYANNIS YACHT CLUB SHALL BE TO ENCOURAGE THE SPORT OF YACHTING, TO PROMOTE THE EDUCATION AND SCIENCE OF SEAMANSHIP AND NAVIGATION, AND TO PROVIDE AND MAINTAIN A SUITABLE CLUB HOUSE AND ANCHORAGE FOR THE RECREATION AND USE OF ITS MEMBERS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	11
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	11
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	193
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	-55,659
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) .........	6,026,105	2,843,034
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	926	17,077
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	64,785	2,872,694
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	6,091,816	5,732,805
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)	2,859,362	3,533,031
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)....	3,618,547	2,445,794
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	6,477,909	5,978,825
19	Revenue less expenses. Subtract line 18 from line 12.......	-386,093	-246,020
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	6,154,708	6,086,743
21	Total liabilities (Part X, line 26).............	3,169,962	3,348,017
22	Net assets or fund balances. Subtract line 21 from line 20.....	2,984,746	2,738,726

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 3,400,960 including grants of $ ) (Revenue $ 2,161,093 )
	CONDUCTING NORMAL OPERATIONS OF A YACHT CLUB FOR THE BENEFIT OF ITS MEMBERS

4b	(Code: ) (Expenses $ 437,018 including grants of $ ) (Revenue $ 277,306 )
	YOUTH PROGRAMS SUCH AS SWIMMING AND SAILING ARE OFFERED TO KIDS OF ALL AGES

4c	(Code: ) (Expenses $ 490,370 including grants of $ ) (Revenue $ 287,927 )
	WATERFRONT FACILITIES FOR THE USE OF MEMBERS TO LAUNCH THEIR BOATS

	(Code: ) (Expenses $ 45,145 including grants of $ ) (Revenue $ 116,708 )
	ENTERTAINMENT, RACING AND SAILING ARE OFFERED FOR THE MEMBERS TO ENJOY

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 45,145 including grants of $ ) (Revenue $ 116,708 )
4e	Total program service expenses4,373,493

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	713990	1,764,243	1,764,243
b	CLUB ACTIVITIES	713990	681,941	681,941
c	CAPITAL ASSESSMENT	713990	297,050	297,050
d	INITIATION FEES	713990	99,800	99,800
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		2,843,034

3 Investment income (including dividends, interest, and othersimilar amounts) ......			17,077			17,077
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	18,331
b	Less: rental expenses	6b	73,990
c	Rental income or (loss)	6c	-55,659
d	Net rental income or (loss).......			-55,659
			(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	3,946,287
b	Less: cost of goods sold ..		10b	1,511,144
c	Net income or (loss) from sales of inventory..			2,435,143	2,435,143

Business Code
11a	EMPLOYEE RETENTION CREDIT		900099	444,161	444,161
b	OTHER INCOME		713990	34,124	34,124
c	FACILITIES RENTAL		900099	14,925	14,925
d	All other revenue ....
e	Total. Add lines 11a–11d ......			493,210
12	Total revenue. See instructions.....			5,732,805	5,771,387	-55,659	17,077

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 ...........	138,779		138,779
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........	2,892,892	2,487,959	404,933
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	331,755	272,257	59,498
10	Payroll taxes ...........	169,605	139,187	30,418
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	884		884
c	Accounting ...........	24,000		24,000
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)	36,494		36,494
12	Advertising and promotion ....	9,370		9,370
13	Office expenses .......
14	Information technology ......	84,599		84,599
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 ....
20	Interest ...........	122,847		122,847
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	463,017	372,399	90,618
23	Insurance ...	242,163	181,622	60,541
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	PROGRAM SUPPLIES	255,837	255,837
b	UTILITIES	221,124	165,843	55,281
c	REPAIRS AND MAINTENANCE	158,296	118,722	39,574
d	YACHT ACTIVITIES	150,570	150,570
e	All other expenses	676,593	229,097	447,496
25	Total functional expenses. Add lines 1 through 24e	5,978,825	4,373,493	1,605,332	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 ........			467,396	1	543,401
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			240,931	4	313,222
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 ............			89,736	8	110,815
9	Prepaid expenses and deferred charges ......			18,674	9	26,462
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	9,833,111
b	Less: accumulated depreciation	10b	5,791,496	4,257,997	10c	4,041,615
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 ...........			1,079,974	15	1,051,228
16	Total assets. Add lines 1 through 15 (must equal line 33)...			6,154,708	16	6,086,743

17	Accounts payable and accrued expenses .....	347,298	17	379,562
18	Grants payable ...		18
19	Deferred revenue .........	74,901	19	99,684
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 ..	1,714,694	23	1,872,201
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	1,033,069	25	996,570
26	Total liabilities. Add lines 17 through 25..	3,169,962	26	3,348,017

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	2,984,746	27	2,738,726
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 ...........	2,984,746	32	2,738,726
33	Total liabilities and net assets/fund balances ........	6,154,708	33	6,086,743

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 .....	351,067		351,067
b	Buildings ....	5,213,762	3,184,491	2,029,271
c	Leasehold improvements	211,682	129,293	82,389
d	Equipment ....	1,454,486	888,379	566,107
e	Other .....	2,602,114	1,589,333	1,012,781
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				4,041,615

(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.)

(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
LEASE LIABILITY	996,570








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	996,570
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