Form 990, Part VI, Section B, Line 11
“The board of directors was given an electronic copy of the 990 which was reviewed prior to filing the form 990.”
990 • Fiscal year 2016 • EIN 04-2565437
Scores are not available for this record yet.
Assets
Up$885,816
Up $120,874 (+16%) from 2015
Net Assets
Up$837,516
Up $136,949 (+20%) from 2015
Liabilities
Down$48,300
Down $16,075 (-25%) from 2015
Revenue
Down$1,058,152
Down $107,192 (-9.2%) from 2015
Expenses
Down$921,203
Down $94,797 (-9.3%) from 2015
Net Income
Down$136,949
Down $12,395 (-8.3%) from 2015
EDUCATIONAL SEMINARS.
EDUCATIONAL SEMINARS
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $432,969 | $510,302 | ▲ $77,333 |
| Savings and Temporary Cash Investments | $204,468 | $205,218 | ▲ $750 |
| Accounts Receivable | $122,659 | $145,218 | ▲ $22,559 |
| Land, Buildings, and Equipment, Net | $4,846 | $12,987 | ▲ $8,141 |
| Prepaid Expenses and Deferred Charges | $0 | $12,091 | ▲ $12,091 |
| Total Assets | $764,942 | $885,816 | ▲ $120,874 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $64,375 | $48,300 | ▼ $16,075 |
| Total Liabilities | $64,375 | $48,300 | ▼ $16,075 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $700,567 | $837,516 | ▲ $136,949 |
| Total Net Assets Fund Balance | $700,567 | $837,516 | ▲ $136,949 |
| Total Liabilities and Net Assets / Fund Balance | $764,942 | $885,816 | ▲ $120,874 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,558 | $52,955 | $57,513 |
| Leasehold Improvements | $8,429 | $2,706 | $11,135 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Barry Oshry | Director | FT | $150,000 | $37,500 | $187,500 |
| Karen Oshry | President | FT | $150,000 | $37,500 | $187,500 |
| Name | Title |
|---|---|
| Sabina Nawaz | Director |
| Tim Hall | Director |
| Marsha Clark | Secretary |
| Tim Giarrusso | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $495,339 |
| Salaries, Compensation, and Employee Benefits | $425,864 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $240,000 | $60,000 | - | $300,000 |
| Other Employee Benefits | $60,000 | $15,000 | - | $75,000 |
| Travel | $59,901 | - | - | $59,901 |
| Office Expenses | $38,115 | $9,529 | - | $47,644 |
| Other Salaries and Wages | $28,931 | - | - | $28,931 |
| Fees for Services Other | $27,054 | - | - | $27,054 |
| Payroll Taxes | $17,546 | $4,387 | - | $21,933 |
| Conferences and Meetings | $20,170 | - | - | $20,170 |
| Insurance | $14,103 | $3,526 | - | $17,629 |
| Occupancy | $13,990 | $3,498 | - | $17,488 |
| Interest | $10,871 | - | - | $10,871 |
| Fees for Services Accounting | - | $10,800 | - | $10,800 |
| Fees for Services Legal | - | $6,824 | - | $6,824 |
| Depreciation Depletion | $5,887 | - | - | $5,887 |
| Other Expenses | $5,464 | $0 | - | $5,464 |
| Advertising | $3,925 | - | - | $3,925 |
| Royalties | $2,500 | - | - | $2,500 |
| Information Technology | $1,474 | - | - | $1,474 |
| Total Functional Expenses | $803,749 | $117,454 | $0 | $921,203 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $921,203 |
| Total Expenses per Audited Statements | $921,203 |
| Total Expenses per Form 990 | $921,203 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors was given an electronic copy of the 990 which was reviewed prior to filing the form 990.”
“The organziation had an independent study to determine if the officers salary was reasonable in comparison with other organizations.”
“All information request can be directed to the address or phone number on the irs form 990.”
“The organization is exempt from income taxes as a charitable organization under section 501(c)(3) of the internal revenue code and is not classified as a private foundation. The organization accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken on a tax return. The organization has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at may 31, 2016. The organization's information returns are subject to examination by the federal and state jurisdictions and generally remain open for the most recent three years.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 145218 |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 3925 |
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| IRS990/Desc | 0 | PROVIDE EDUCATIONAL SEMINARS AND WORKSHOPS TO LIBERATE PEOPLE TO REACH HIGHER LEVELS OF CONTRIBUTION. |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 851372 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 4849678 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 750 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 815 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 811 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1047 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1090 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4513 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00090 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00120 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99910 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99070 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4851178 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1057402 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1164529 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 916826 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 861049 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 851372 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4851178 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1058152 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1165344 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 917637 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 862096 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 852462 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4855691 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4558 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 52955 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 57513 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 921203 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 8429 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2706 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 11135 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1058152 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AS A CHARITABLE ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT MAY 31, 2016. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 12987 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 921203 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1058152 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1058152 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 921203 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 150000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 150000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 37500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 37500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | KAREN OSHRY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | BARRY OSHRY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 187500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 187500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS WAS GIVEN AN ELECTRONIC COPY OF THE 990 WHICH WAS REVIEWED PRIOR TO FILING THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANZIATION HAD AN INDEPENDENT STUDY TO DETERMINE IF THE OFFICERS SALARY WAS REASONABLE IN COMPARISON WITH OTHER ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL INFORMATION REQUEST CAN BE DIRECTED TO THE ADDRESS OR PHONE NUMBER ON THE IRS FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 764942 |
| IRS990/TotalAssetsEOYAmt | 0 | 885816 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 764942 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 885816 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 117454 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.