Form 990 Return of Organization Exempt From Income Tax Under Sect

Form

OMB No. 1545-0047

990

Return of Organization Exempt From Income Tax

2006

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung
benefit trust or private foundation)
Department of the Treasury
Internal Revenue Service

A

©

For the 2006 calendar year, or tax year beginning

B Check if applicable:
Address change
Name change
Initial return
Final return
Amended return
Application pending

G Website:

, 2006, and ending

Please C Name of organization
use IRS
label or
print or
Number and street (or P.O. box if mail is not delivered to street address)
type.
See
Specific
City or town, state or country, and ZIP + 4
Instructions.

● Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable
trusts must attach a completed Schedule A (Form 990 or 990-EZ).

©

J Organization type (check only one)

©

501(c) (

) § (insert no.)

4947(a)(1) or

527

K Check here ©
if the organization is not a 509(a)(3) supporting organization and its gross
receipts are normally not more than $25,000. A return is not required, but if the organization chooses
to file a return, be sure to file a complete return.

Gross receipts: Add lines 6b, 8b, 9b, and 10b to line 12

L

Part I

Revenue

1
a
b
c
d
e
2
3
4
5
6a
b
c
7

Open to Public
Inspection

The organization may have to use a copy of this return to satisfy state reporting requirements.

©

, 20
D Employer identification number

E Telephone number

Room/suite

(

)

F Accounting method:
Other (specify)

Cash

Accrual

©

H and I are not applicable to section 527 organizations.
H(a) Is this a group return for affiliates?
Yes
No
H(b) If “Yes,” enter number of affiliates ©
H(c) Are all affiliates included?
(If “No,” attach a list. See instructions.)
H(d) Is this a separate return filed by an
organization covered by a group ruling?

Yes

No

Yes

No

I Group Exemption Number ©
M Check ©
if the organization is not required
to attach Sch. B (Form 990, 990-EZ, or 990-PF).

Revenue, Expenses, and Changes in Net Assets or Fund Balances (See the instructions.)
Contributions, gifts, grants, and similar amounts received:
1a
Contributions to donor advised funds
1b
Direct public support (not included on line 1a)
1c
Indirect public support (not included on line 1a)
1d
Government contributions (grants) (not included on line 1a)
Total (add lines 1a through 1d) (cash $
noncash $
)
Program service revenue including government fees and contracts (from Part VII, line 93)
Membership dues and assessments
Interest on savings and temporary cash investments
Dividends and interest from securities
6a
Gross rents
6b
Less: rental expenses
Net rental income or (loss). Subtract line 6b from line 6a
Other investment income (describe ©
(A) Securities

1e
2
3
4
5

)
(B) Other

8a Gross amount from sales of assets other
8a
than inventory
8b
b Less: cost or other basis and sales expenses
8c
c Gain or (loss) (attach schedule)
d Net gain or (loss). Combine line 8c, columns (A) and (B)
9 Special events and activities (attach schedule). If any amount is from gaming, check here
a Gross revenue (not including $
of
9a
contributions reported on line 1b)
9b
b Less: direct expenses other than fundraising expenses
c Net income or (loss) from special events. Subtract line 9b from line 9a
10a
10a Gross sales of inventory, less returns and allowances
10b
b Less: cost of goods sold

8d
©

Expenses

13
14
15
16
17

Program services (from line 44, column (B))
Management and general (from line 44, column (C))
Fundraising (from line 44, column (D))
Payments to affiliates (attach schedule)
Total expenses. Add lines 16 and 44, column (A)

Net Assets

c Gross profit or (loss) from sales of inventory (attach schedule). Subtract line 10b from line 10a
11 Other revenue (from Part VII, line 103)
12 Total revenue. Add lines 1e, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11

18
19
20
21

Excess or (deficit) for the year. Subtract line 17 from line 12
Net assets or fund balances at beginning of year (from line 73, column (A))
Other changes in net assets or fund balances (attach explanation)
Net assets or fund balances at end of year. Combine lines 18, 19, and 20

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

6c
7

Cat. No. 11282Y

9c

10c
11
12
13
14
15
16
17
18
19
20
21
Form

990

(2006)

Page 2
All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and (4)
Statement of
Functional Expenses organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. (See the instructions.)

Form 990 (2006)

Part II

Do not include amounts reported on line
6b, 8b, 9b, 10b, or 16 of Part I.
22a Grants paid from donor advised funds (attach schedule)
(cash $
noncash $
)
If this amount includes foreign grants, check here ©
22b Other grants and allocations (attach schedule)
(cash $
noncash $
)
If this amount includes foreign grants, check here ©
23 Specific assistance to individuals (attach
schedule)
24 Benefits paid to or for members (attach
schedule)

(A) Total

(D) Fundraising

22b
23
24

25a

b Compensation of former officers, directors,
key employees, etc. listed in Part V-B (attach
schedule)

25b

44

(C) Management
and general

22a

25a Compensation of current officers, directors,
key employees, etc. listed in Part V-A (attach
schedule)

c Compensation and other distributions, not included above, to
disqualified persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B) (attach schedule)
26 Salaries and wages of employees not included
on lines 25a, b, and c
27 Pension plan contributions not included on
lines 25a, b, and c
28 Employee benefits not included on lines
25a – 27
29 Payroll taxes
30 Professional fundraising fees
31 Accounting fees
32 Legal fees
33 Supplies
34 Telephone
35 Postage and shipping
36 Occupancy
37 Equipment rental and maintenance
38 Printing and publications
39 Travel
40 Conferences, conventions, and meetings
41 Interest
42 Depreciation, depletion, etc. (attach schedule)
43 Other expenses not covered above (itemize):
a
b
c
d
e
f
g

(B) Program
services

25c
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43a
43b
43c
43d
43e
43f
43g

Total functional expenses. Add lines 22a
through 43g. (Organizations completing
columns (B)–(D), carry these totals to lines
13 –15)

44
Joint Costs. Check ©
if you are following SOP 98-2.
Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services?
If “Yes,” enter (i) the aggregate amount of these joint costs $
(iii) the amount allocated to Management and general $

©

Yes

; (ii) the amount allocated to Program services $
; and (iv) the amount allocated to Fundraising $

No
;

Form

990

(2006)

Form 990 (2006)

Part III

Page

3

Statement of Program Service Accomplishments (See the instructions.)

Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a
particular organization. How the public perceives an organization in such cases may be determined by the information presented
on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization’s
programs and accomplishments.
What is the organization’s primary exempt purpose?

©

All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number
of clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4)
organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.)

Program Service
Expenses
(Required for 501(c)(3) and
(4) orgs., and 4947(a)(1)
trusts; but optional for
others.)

a

(Grants and allocations

$

) If this amount includes foreign grants, check here

©

(Grants and allocations

$

) If this amount includes foreign grants, check here

©

(Grants and allocations

$

) If this amount includes foreign grants, check here

©

(Grants and allocations $
) If this amount includes foreign grants, check here
e Other program services (attach schedule)
(Grants and allocations $
) If this amount includes foreign grants, check here
f Total of Program Service Expenses (should equal line 44, column (B), Program services)

©

b

c

d

©
©
Form

990

(2006)

Form 990 (2006)

Part IV
Note:

45
46

Page

Where required, attached schedules and amounts within the description
column should be for end-of-year amounts only.

(A)
Beginning of year

47a
47b

47c

48a
Pledges receivable
48b
Less: allowance for doubtful accounts
Grants receivable
Receivables from current and former officers, directors, trustees, and
key employees (attach schedule)
b Receivables from other disqualified persons (as defined under section
4958(f)(1)) and persons described in section 4958(c)(3)(B) (attach schedule)
51a Other notes and loans receivable (attach
51a
schedule)
51b
b Less: allowance for doubtful accounts
52 Inventories for sale or use
53 Prepaid expenses and deferred charges
©
54a Investments—publicly-traded securities
Cost
FMV
b Investments—other securities (attach schedule) ©
Cost
FMV
55a Investments—land,
buildings,
and
55a
equipment: basis

Assets

48a
b
49
50a

b Less: accumulated depreciation (attach
55b
schedule)
56 Investments—other (attach schedule)
57a
57a Land, buildings, and equipment: basis
b Less: accumulated depreciation (attach
57b
schedule)
58 Other assets, including program-related investments
(describe ©
59 Total assets (must equal line 74). Add lines 45 through 58

Liabilities

(B)
End of year

45
46

Cash—non-interest-bearing
Savings and temporary cash investments

47a Accounts receivable
b Less: allowance for doubtful accounts

48c
49
50a
50b

51c
52
53
54a
54b

55c
56

57c
)

60
61
62
63

Accounts payable and accrued expenses
Grants payable
Deferred revenue
Loans from officers, directors, trustees, and key employees (attach
schedule)
64a Tax-exempt bond liabilities (attach schedule)
b Mortgages and other notes payable (attach schedule)
65 Other liabilities (describe ©
)
66

4

Balance Sheets (See the instructions.)

Total liabilities. Add lines 60 through 65

58
59
60
61
62
63
64a
64b
65
66

Net Assets or Fund Balances

©

Organizations that follow SFAS 117, check here
and complete lines
67 through 69 and lines 73 and 74.
67 Unrestricted
68 Temporarily restricted
69 Permanently restricted
Organizations that do not follow SFAS 117, check here ©
and
complete lines 70 through 74.
70 Capital stock, trust principal, or current funds
71 Paid-in or capital surplus, or land, building, and equipment fund
72 Retained earnings, endowment, accumulated income, or other funds
73 Total net assets or fund balances. Add lines 67 through 69 or lines
70 through 72. (Column (A) must equal line 19 and column (B) must
equal line 21)
74 Total liabilities and net assets/fund balances. Add lines 66 and 73

67
68
69

70
71
72

73
74
Form

990

(2006)

Form 990 (2006)

Part IV-A
a
b
1
2
3
4

c
d
1
2

Page

5

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return (See the
instructions.)

Total revenue, gains, and other support per audited financial statements
Amounts included on line a but not on Part I, line 12:
b1
Net unrealized gains on investments
b2
Donated services and use of facilities
b3
Recoveries of prior year grants
Other (specify):
b4

a

Add lines b1 through b4
Subtract line b from line a
Amounts included on Part I, line 12, but not on line a:
Investment expenses not included on Part I, line 6b
Other (specify):

b
c
d1
d2

e

Add lines d1 and d2
Total revenue (Part I, line 12). Add lines c and d

Part IV-B
a
b
1
2
3
4

©

d
e

Reconciliation of Expenses per Audited Financial Statements With Expenses per Return

Total expenses and losses per audited financial statements
Amounts included on line a but not on Part I, line 17:
Donated services and use of facilities
Prior year adjustments reported on Part I, line 20
Losses reported on Part I, line 20
Other (specify):

a
b1
b2
b3
b4

Add lines b1 through b4
c
Subtract line b from line a
d
Amounts included on Part I, line 17, but not on line a:
1 Investment expenses not included on Part I, line 6b
2 Other (specify):

b
c
d1
d2

e

d
e
Current Officers, Directors, Trustees, and Key Employees (List each person who was an officer, director, trustee,
or key employee at any time during the year even if they were not compensated.) (See the instructions.)

Add lines d1 and d2
Total expenses (Part I, line 17). Add lines c and d

Part V-A

(A) Name and address

©

(B)
(C) Compensation (D) Contributions to employee (E) Expense account
Title and average hours per (If not paid, enter
benefit plans & deferred
and other allowances
week devoted to position
-0-.)
compensation plans

Form

990

(2006)

Form 990 (2006)

Part V-A

Page

Current Officers, Directors, Trustees, and Key Employees (continued)

6

Yes No

75a Enter the total number of officers, directors, and trustees permitted to vote on organization business at board
©
meetings
b Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated
employees listed in Schedule A, Part I, or highest compensated professional and other independent
contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business
relationships? If “Yes,” attach a statement that identifies the individuals and explains the relationship(s)

75b

c Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest
compensated employees listed in Schedule A, Part I, or highest compensated professional and other
independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other
organizations, whether tax exempt or taxable, that are related to the organization? See the instructions for
© 75c
the definition of “related organization.”
If “Yes,” attach a statement that includes the information described in the instructions.
d Does the organization have a written conflict of interest policy?
75d
Part V-B Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits (If any former
officer, director, trustee, or key employee received compensation or other benefits (described below) during the year, list that
person below and enter the amount of compensation or other benefits in the appropriate column. See the instructions.)
(A) Name and address

Part VI

(B) Loans and Advances

(C) Compensation
(if not paid,
enter -0-)

(D) Contributions to employee
benefit plans & deferred
compensation plans

(E) Expense
account and other
allowances

Other Information (See the instructions.)

Yes No

76

Did the organization make a change in its activities or methods of conducting activities? If “Yes,” attach a
76
detailed statement of each change
77
77 Were any changes made in the organizing or governing documents but not reported to the IRS?
If “Yes,” attach a conformed copy of the changes.
78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by
78a
this return?
78b
b If “Yes,” has it filed a tax return on Form 990-T for this year?
79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If “Yes,” attach
79
a statement
80a Is the organization related (other than by association with a statewide or nationwide organization) through
common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt
80a
organization?
b If “Yes,” enter the name of the organization ©
and check whether it is
exempt or
nonexempt
81a
81a Enter direct and indirect political expenditures. (See line 81 instructions.)
b Did the organization file Form 1120-POL for this year?
81b
Form

990

(2006)

Form 990 (2006)

Part VI

Page

Other Information (continued)

7

Yes No

82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge
82a
or at substantially less than fair rental value?
b If “Yes,” you may indicate the value of these items here. Do not include this
amount as revenue in Part I or as an expense in Part II.
82b
(See instructions in Part III.)
83a Did the organization comply with the public inspection requirements for returns and exemption applications?
b Did the organization comply with the disclosure requirements relating to quid pro quo contributions?
84a Did the organization solicit any contributions or gifts that were not tax deductible?
b If “Yes,” did the organization include with every solicitation an express statement that such contributions or
gifts were not tax deductible?
85 501(c)(4), (5), or (6) organizations. a Were substantially all dues nondeductible by members?
b Did the organization make only in-house lobbying expenditures of $2,000 or less?
If “Yes” was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization
received a waiver for proxy tax owed for the prior year.
85c
c Dues, assessments, and similar amounts from members
85d
d Section 162(e) lobbying and political expenditures
85e
e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices
85f
f Taxable amount of lobbying and political expenditures (line 85d less 85e)
g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f?

83a
83b
84a
84b
85a
85b

85g

h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f
to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the
85h
following tax year?
86a
86 501(c)(7) orgs. Enter: a Initiation fees and capital contributions included on line 12
86b
b Gross receipts, included on line 12, for public use of club facilities
87a
87 501(c)(12) orgs. Enter: a Gross income from members or shareholders
b Gross income from other sources. (Do not net amounts due or paid to other
87b
sources against amounts due or received from them.)
88a At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or
partnership, or an entity disregarded as separate from the organization under Regulations sections
88a
301.7701-2 and 301.7701-3? If “Yes,” complete Part IX
b At any time during the year, did the organization, directly or indirectly, own a controlled entity within the
© 88b
meaning of section 512(b)(13)? If “Yes,” complete Part XI
89a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under:
section 4911 ©
; section 4912 ©
; section 4955 ©
b 501(c)(3) and 501(c)(4) orgs. Did the organization engage in any section 4958 excess benefit transaction
during the year or did it become aware of an excess benefit transaction from a prior year? If “Yes,” attach
89b
a statement explaining each transaction
c Enter: Amount of tax imposed on the organization managers or disqualified
©
persons during the year under sections 4912, 4955, and 4958
©
d Enter: Amount of tax on line 89c, above, reimbursed by the organization
e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter
89e
transaction?
f All organizations. Did the organization acquire a direct or indirect interest in any applicable insurance contract? 89f
g For supporting organizations and sponsoring organizations maintaining donor advised funds. Did the
supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings
89g
at any time during the year?
90a List the states with which a copy of this return is filed ©
b Number of employees employed in the pay period that includes March 12, 2006 (See
90b
instructions.)
91a The books are in care of ©
Telephone no. © (
Located at ©
ZIP + 4 ©

)

b At any time during the calendar year, did the organization have an interest in or a signature or other authority
Yes No
over a financial account in a foreign country (such as a bank account, securities account, or other financial
91b
account)?
If “Yes,” enter the name of the foreign country ©
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank
and Financial Accounts.
Form

990

(2006)

Form 990 (2006)

Part VI

Page

Other Information (continued)

c At any time during the calendar year, did the organization maintain an office outside of the United States? 91c
If “Yes,” enter the name of the foreign country ©
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041—Check here
©
and enter the amount of tax-exempt interest received or accrued during the tax year
92

Part VII

Line No.
Ä

Part IX

©

Analysis of Income-Producing Activities (See the instructions.)

Unrelated business income
Note: Enter gross amounts unless otherwise
(A)
(B)
indicated.
Business code
Amount
93
Program service revenue:
a
b
c
d
e
f Medicare/Medicaid payments
g Fees and contracts from government agencies
94
Membership dues and assessments
95
Interest on savings and temporary cash investments
96
Dividends and interest from securities
97
Net rental income or (loss) from real estate:
a debt-financed property
b not debt-financed property
98
Net rental income or (loss) from personal property
99
Other investment income
100
Gain or (loss) from sales of assets other than inventory
101
Net income or (loss) from special events
102
Gross profit or (loss) from sales of inventory
103
Other revenue: a
b
c
d
e
104
Subtotal (add columns (B), (D), and (E))
Total (add line 104, columns (B), (D), and (E))
105
Note: Line 105 plus line 1e, Part I, should equal the amount on line 12, Part I.

Part VIII

8

Yes No

Excluded by section 512, 513, or 514

(C)
Exclusion code

(D)
Amount

(E)
Related or
exempt function
income

©

Relationship of Activities to the Accomplishment of Exempt Purposes (See the instructions.)
Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment
of the organization’s exempt purposes (other than by providing funds for such purposes).

Information Regarding Taxable Subsidiaries and Disregarded Entities (See the instructions.)

(A)
Name, address, and EIN of corporation,
partnership, or disregarded entity

(B)
Percentage of
ownership interest

(C)
Nature of activities

(D)
Total income

(E)
End-of-year
assets

%
%
%
%

Part X

Information Regarding Transfers Associated with Personal Benefit Contracts (See the instructions.)

(a) Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
(b) Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
Note: If “Yes” to (b), file Form 8870 and Form 4720 (see instructions).

Yes
Yes
Form

990

No
No
(2006)

Form 990 (2006)

Part XI

Page 9
Information Regarding Transfers To and From Controlled Entities. Complete only if the organization
is a controlling organization as defined in section 512(b)(13).

Yes

106

No

Did the reporting organization make any transfers to a controlled entity as defined in section 512(b)(13) of
the Code? If “Yes,” complete the schedule below for each controlled entity.
(A)
Name, address, of each
controlled entity

(B)
Employer Identification
Number

(C)
Description of
transfer

(D)
Amount of transfer

a

b

c
Totals
Yes

107

No

Did the reporting organization receive any transfers from a controlled entity as defined in section
512(b)(13) of the Code? If “Yes,” complete the schedule below for each controlled entity.
(A)
Name, address, of each
controlled entity

(B)
Employer Identification
Number

(C)
Description of
transfer

(D)
Amount of transfer

a

b

c
Totals
Yes

108

No

Did the organization have a binding written contract in effect on August 17, 2006, covering the interest,
rents, royalties, and annuities described in question 107 above?
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Please
Sign
Here

Paid
Preparer’s
Use Only

©
©

Signature of officer

Date

Type or print name and title

Preparer’s
signature

©

Firm’s name (or yours
if self-employed),
address, and ZIP + 4

Date

©

Check if
selfemployed

Preparer’s SSN or PTIN (See Gen. Inst. X)
©

EIN

©

Phone no.

© (

)

Form

990

(2006)