| Return Reference | Explanation |
|---|---|
| Form 990 governing body review Part VI line 11 | THE TAX RETURN IS GIVEN TO THE OFFICERS TO REVIEW BEFORE SIGNING AND FILING THE RETURN. IF ANY QUESTIONS ARISE, THE TAX PREPARER IS CONSULTED PRIOR TO FILING THE RETURN. |
| Governing documents etc available to public Part VI line 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, TAX RETURN AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS OF THE PUBLIC ON UPON REQUEST. |
| Other or change in accounting method Part XII line 1 | IN YEARS AFTER JANUARY 1, 2021, THE POLICY REGARDING CAPITALIZATION FOLLOWS THE INTERNAL REVENUE CODE SECTIONS 167 AND 168 AND RELATED REGULATIONS. THE TAXPAYER HAS DETERMINED THAT AMOUNTS WHOSE INDIVIDUAL COST DOES NOT EXCEED $2,500 WILL BE DEDUCTED AS AN OPERATING EXPENESE. AMOUNTS EXCEEDING THIS LIMIT WILL BE EXAMINED INDIVIDUALLY TO DETERMINE IF THEIR PURPOSE WILL REQUIRED CAPITALIZATION UNDER THE BETTERMENT, ADAPTATION OR RESTORATION RULES USED BY THE INTERNAL REVENUE SERVICE AND WILL BE CAPITALIZED OR EXPENSED ACCORDINGLY. |
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