| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 123,999 | 97,011 | 125,107 | 154,284 | 163,797 | 664,198 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 123,999 | 97,011 | 125,107 | 154,284 | 163,797 | 664,198 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 86,460 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 577,738 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 123,999 | 97,011 | 125,107 | 154,284 | 163,797 | 664,198 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 611 | 83 | 1,338 | 1,374 | 1,120 | 4,526 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 1,403 | 7,891 | 2,109 | 11,403 | ||
| 11 | Total support. Add lines 7 through 10 | 680,127 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6 | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | ||||||
| c | Add lines 10a and 10b | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | FUNDRAISING INCOME 11,403 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE PRIMARY MISSION OF EPILOGOS CHARITIES IS TO ENGAGE IN COMMUNITY DEVELOPMENT BY PARTNERING WITH THE PEOPLE OF SAN JOS VILLANUEVA, EL SALVADOR. EPILOGOS WORKS IN SOLIDARITY WITH THE LOCAL COMMUNITY TO IMPROVE THE QUALITY OF LIFE IN MANY AREAS, INCLUDING HOUSING, EDUCATION, HEALTH, EMPLOYMENT, SANITATION, AND OTHER PROGRAMS. EPILOGOS IS A NONPROFIT ORGANIZATION SUPPORTED ENTIRELY BY DONATIONS. |
| FORM 990, PAGE 2, PART III, LINE 4A | EDUCATION UNIVERSITY SCHOLARSHIPS: THIS YEAR EPILOGOS SUPPORTED 5 UNIVERSITY STUDENTS STUDYING DIFFERENT PROFESSIONAL DEGREES. ALL THE STUDENTS COME FROM FAMILIES WITH A LIMITED INCOME, AND ALL HAVE FACED HARDSHIP, BUT THEY ARE MOTIVATED TO LEARN AND IMPROVE THEIR LIVES AND TO HELP SUPPORT THEIR FAMILIES. BASIC AND SECONDARY EDUCATION SCHOLARSHIPS: EDUCATION REMAINS A FUNDAMENTAL PILLAR OF EPILOGOS' MISSION. BY PROVIDING AN ADEQUATE EDUCATION, STUDENTS CAN SECURE JOBS THAT ALLOW THEM TO SUPPORT THEMSELVES AND THEIR FAMILIES. IN 2025, EPILOGOS SUPPORTED A TOTAL OF 75 ELEMENTARY STUDENTS FROM KINDERGARTEN TO 9TH GRADE, AND 68 HIGH SCHOOL STUDENTS. EACH STUDENT RECEIVED SPORTS SHOES AND UNIFORMS, SCHOOL UNIFORM, BOOKS, SPORTS DAY PAYMENT, FOOD AND TUITION PAYMENT. THE SCHOLARSHIP PROGRAM SEEKS TO BENEFIT FAMILIES AND STUDENTS WITH LIMITED ECONOMIC RESOURCES WITH A DESIRE FOR SELF-IMPROVEMENT, ACADEMIC EXCELLENCE AND A SPIRIT OF HUMANITARIAN SERVICE. OUR SCHOLARSHIP PROGRAM IS MADE UP OF STUDENTS AND PARENTS WHO BECOME ACTIVE MEMBERS OF THEIR COMMUNITY BY VOLUNTEERING TO JOIN THE PROGRAMS THAT EPILOGOS HAS IN THE VILLAGE OF SAN JOSE VILLANUEVA. FOR INSTANCE, HELPING TO BUILD DECENT HOUSES FOR LOW-INCOME FAMILIES, AND SUPPORTING THE IMPROVEMENT AND IDENTITY OF THE COMMUNITY BY PARTICIPATING IN THE MAINTENANCE OF THE MURAL THAT HIGHLIGHTS THE VALUES OF THE COMMUNITY. THERE IS A COMMITMENT FROM THE PARENTS TO PROVIDE SUPPORT AND TO FOLLOW UP ON THE EDUCATION OF THEIR STUDENTS WHO HAVE RECEIVED SCHOLARSHIPS FROM EPILOGOS. PARENTS OF THESE STUDENTS FEEL RESPONSIBILITY AND COMMITMENT AS A FAMILY, AND THEY FOLLOW UP TO ENSURE THEIR CHILDREN APPRECIATE VALUES AND PRESENT EXCELLENT ACADEMIC RESULTS. THEY ARE CONVINCED THAT THE ONLY WAY TO CHANGE THEIR CHILD'S FUTURE, AND THE SOCIAL AND ECONOMIC ENVIRONMENT, IS THROUGH EDUCATION. SPECIAL EDUCATION SCHOLARSHIPS: EPILOGOS CONTINUES TO SUPPORT STUDENTS WITH SPECIAL NEEDS. 19 STUDENTS FROM KINDERGARTEN TO 9TH GRADE RECEIVED SCHOLARSHIPS; EACH STUDENT RECEIVED SPORTS UNIFORMS, BOOKS AND SPORTS SHOES AND THE PAYMENT OF 100% OF THEIR MONTHLY FEES. OUR PROGRAM SEEKS TO SUPPORT FAMILIES WITH LIMITED ECONOMIC RESOURCES AND FAMILIES WHO NEED A HELPING HAND AS THEY HOPE FOR CHANGE FOR THE FAMILY AND AN OPPORTUNITY FOR THE STUDENTS. THIS IS THE FIRST OPPORTUNITY FOR MANY OF THE STUDENTS TO ATTEND SCHOOL AND THEY RECEIVE PERSONALIZED ATTENTION TO DEVELOP THEIR SKILLS, IMPROVE THEIR QUALITY OF LIFE, AND BECOME AS INDEPENDENT AS POSSIBLE. SPECIAL EDUCATION TEACHER SALARY SUPPORT: EPILOGOS SUPPORTS THE SALARIES OF 2 SPECIAL EDUCATION TEACHERS AT THE COMPLEJO EDUCATIVO CATOLICO, ONE TEACHER TAUGHT CLASSES IN THE MORNING, AND THE SECOND TEACHER IN THE AFTERNOON. THERE ARE LIMITED RESOURCES FOR FUNDING EDUCATION, SO THE SCHOOLS SEEK HELP FROM OUTSIDE INSTITUTIONS AND FOUNDATIONS TO SUPPORT THEIR NEEDS. SPECIAL EDUCATION TEACHERS PLAY A VERY IMPORTANT ROLE IN THE EDUCATION AND GUIDANCE OF STUDENTS WITH SPECIAL ABILITIES. THE STUDENTS AND THEIR PARENTS RECEIVE ADEQUATE ATTENTION AND EDUCATIONAL SUPPORT FROM TEACHERS WHO SPECIALIZE IN WORKING WITH STUDENTS WITH SPECIAL NEEDS. DONATION OF TABLES AND CHAIRS FOR SPECIAL EDUCATION: THE STUDENTS IN THE SPECIAL EDUCATION CLASSROOM RECEIVED FURNITURE THAT WILL ALLOW THEM TO WORK IN A MORE OPTIMAL WAY. THEY DID NOT HAVE ADEQUATE DESKS AND CHAIRS AND THANKS TO THE DONATION THE 19 STUDENTS NOW HAVE A GOOD WORKING ENVIRONMENT. ADOPTION OF 6 SCHOOL CLASSROOMS: SIX CLASSROOMS WERE ADOPTED IN 3 SCHOOLS IN THE VILLAGE: SAN JUAN BUENA VISTA SCHOOL CENTER, AMAQUILCO SCHOOL CENTER, LA LIMA SCHOOL CENTER. TEACHERS PROVIDE A LIST OF MATERIALS THE STUDENTS NEED IN THE CLASSROOM (BOOKS, LEARNING GAMES, STATIONERY, ART MATERIALS, ETC.), DONORS PROVIDE THE FUNDING AND THE SPECIFIC MATERIALS REQUESTED ARE DELIVERED FOR THE STUDENTS. THE DONATION BENEFITS SCHOOLS, THE TEACHERS AND STUDENTS WHO ATTEND CLASSES, BECAUSE THEY HAVE LIMITED RESOURCES AND DO NOT HAVE WHAT IS NECESSARY IN EACH CLASSROOM. |
| FORM 990, PAGE 2, PART III, LINE 4B | INFRASTRUCTURE CONSTRUCTION OF 4 PREFABRICATED HOUSES THANKS TO DONATIONS FROM FAMILIES, CHURCHES, VOLUNTEERS AND STUDENTS, IN 2025 EPILOGOS CHARITIES, INC. SUPPORTED 4 LOW-INCOME FAMILIES BY BUILDING HOMES IN THE COMMUNITIES OF LA VEGA 1, EL CEMENTERIO, SANTA MARA EL BANCO. WITH THE HOUSING PROGRAM, EPILOGOS SUPPORTS FAMILIES COMPRISING PARENTS AND SCHOOL-AGE CHILDREN WHO HAVE A LIMITED INCOME AND WHO DO NOT HAVE THE OPPORTUNITY TO APPLY FOR BANK LOANS OR HOUSING PROGRAMS THAT FINANCIAL INSTITUTIONS HAVE IN EL SALVADOR. THE FAMILIES HAVE A MONTHLY SALARY THAT RANGES FROM 350 TO 400. THIS LIMITED INCOME BARELY COVERS THEIR BASIC NEEDS (FOOD, WATER, ELECTRICITY, TRANSPORTATION, ETC.) AND EDUCATION FOR THE CHILDREN. THIS IS A LIMITING FACTOR THAT PREVENTS THEM FROM BUILDING A DECENT HOME ON THEIR OWN; INSTEAD, THEY LIVE IN A HOME BUILT FROM METAL SHEETS, OR IN SOME CASES, EARTH OR EARTH WITH WOOD MAKING THE HOUSE UNSAFE AND UNHYGIENIC FOR THE DEVELOPMENT AND GROWTH OF THEIR CHILDREN. THE FAMILIES WHO APPLY TO OUR PROGRAM HAVE A DEED FOR THEIR LAND. BEING LEGAL OWNERS OF THEIR PROPERTY GUARANTEES THAT THE HOUSE WILL BENEFIT CURRENT AND FUTURE GENERATIONS. THE BENEFICIARY FAMILY PARTICIPATES IN THE CONSTRUCTION OF THEIR HOUSE, AND THEY PAY 30% OF THE TOTAL COST IN AFFORDABLE INSTALLMENTS, RANGING BETWEEN 50-70 PER MONTH. THE CONSTRUCTION OF THE FIRST TWO HOUSES WAS BUILT BY A GROUP OF 25 FOREIGN VOLUNTEERS FROM NEW HAMPSHIRE AND 35 LOCAL VOLUNTEERS. THE THIRD HOUSE WAS BUILT WITH THE SUPPORT OF A GROUP OF 26 FOREIGN VOLUNTEERS FROM GEORGIA AND 15 LOCAL VOLUNTEERS. THE FOURTH HOUSE WAS BUILT WITH LOCAL VOLUNTEERS AND FAMILIES BENEFITING FROM FORMER AND CURRENT PROGRAMS OF EPILOGOS CHARITIES. THE HOUSE CONSTRUCTION IS A COLLABORATION BETWEEN US VOLUNTEERS, THE BENEFICIARY FAMILY AND LOCAL VOLUNTEERS, THIS ALLOWS FOR AN ENRICHING CULTURAL EXCHANGE. PEOPLE WORK TOGETHER IN A SPIRIT OF FRIENDSHIP AND TEAMWORK AND LEARN ABOUT THE DIFFERENT NEEDS OF THE BENEFICIARY FAMILY. NOW, FOUR FAMILIES ENJOY THE SECURITY OF A NEW CINDER BLOCK HOME WITH A SECURE ROOF AND A PLACE TO THRIVE. |
| FORM 990, PAGE 2, PART III, LINE 4C | COMMUNITY SUPPORT BIG FRIEND AND LITTLE FRIEND PROGRAM: IN 2025, 15 YOUNG STUDENTS AND 22 STUDENT MENTORS PARTICIPATED IN THE PROGRAM AT THE LA SERENA SCHOOL CENTER. THE PROGRAM WORKED TO STRENGTHEN VALUES AND SOFT SKILLS SO THAT IN THE FUTURE THE CHILDREN WILL BE PEOPLE OF CHANGE FOR THEIR FAMILY AND COMMUNITY. DONATION OF ROBOTICS MATERIALS FOR STUDENTS OF LAS DISPENSAS SCHOOL CENTER: ROBOTICS KITS WERE DONATED TO HELP THE PARTICIPANTS IN THE PROGRAM CONTINUE WITH THEIR ACADEMIC PRACTICES. THIS PROGRAM SEEKS TO CREATE AND STRENGTHEN THE STUDENTS' SKILLS IN THE LONG TERM AND TO HELP THEM LEARN ABOUT NEW TECHNOLOGY THAT MAY IMPACT THEIR FUTURE WORK OR PROFESSIONAL DEVELOPMENT. DONATION OF CHAIRS FOR TEACHERS AT THE COMPLEJO EDUCATIVO CATOLICO: EPILOGOS DONATED CHAIRS FOR TEACHERS. THE SCHOOL DID NOT HAVE ADEQUATE CHAIRS FOR THE TEACHING STAFF; THANKS TO THE SUPPORT OF EPILOGOS, THE TEACHERS NOW HAVE APPROPRIATE CHAIRS. HUMANITARIAN AID: COLLABORATE WITH EYE CARE INTERNATIONAL: EYE CARE INTERNATIONAL PROVIDED MORE THAN 2700 PEOPLE WITH FREE OPHTHALMOLOGY CONSULTATIONS, AND EACH ONE WAS GIVEN EXAMS AND GLASSES APPROPRIATE TO THEIR OPHTHALMOLOGICAL DIAGNOSIS. EYE CARE INTERNATIONAL, IN COLLABORATION WITH EPILOGOS, HELPED STRENGTHEN THE VISUAL HEALTH OF THE RESIDENTS OF THE TOWN OF SAN JOS VILLANUEVA. IN PREPARATION FOR THE CLINIC, THE EPILOGOS STAFF MET WITH COMMUNITY LEADERS FROM THE SAN JOSE VILLANUEVA AREA AND IDENTIFIED THE PEOPLE WHO WOULD BENEFIT FROM THE VISION SERVICES. THE CLINIC WAS HELD AT THE COMPLEJO EDUCATIVO CATOLICO FOR TWO WEEKS IN JANUARY. SUPPORT FOR THE PURCHASE OF MEDICINE: MEDICATION WAS PROVIDED FOR A YOUNG MAN WITH DUCHEIN MUSCULAR DYSTROPHY. HE NEEDS DAILY MEDICATION TO HELP MANAGE PAIN, AND HIS FAMILY HAS LIMITED INCOME THAT SUPPORTS ONLY THEIR BASIC NEEDS. TRANSPORTATION SUPPORT: FUNDING FOR TRANSPORTATION WAS PROVIDED FOR A YOUNG HEARING IMPAIRED GIRL WHO ATTENDS A SPECIALIZED SCHOOL IN SAN SALVADOR. HER FAMILY IS VERY COMMITTED TO HER DEVELOPMENT, AND HER MOTHER ACCOMPANIES HER TO SCHOOL DAILY. THE FAMILY HAS LIMITED MEANS AND NEEDS ASSISTANCE TO PROVIDE THIS IMPORTANT OPPORTUNITY FOR THEIR DAUGHTER. |
| FORM 990, PART V, LINE 4B | EL SALVADOR |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD HAS AUTHORIZED THE PRESIDENT, TREASURER, AND US DIRECTOR TO REVIEW THE FORM 990 BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPOM REQUEST |
| Software ID: | |
| Software Version: |