Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 65-0580633 • 501(c)3 • Fort Myers, FL
Profile
Provide educational, informational, and supportive resources for individuals with alzheimer's disease and related disorders and their caregivers in lee county, florida.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 11.6% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Assets
Up$1,576,342
Up $23,240 (+1.5%) from 2023
Liabilities
Down$278,814
Down $72,139 (-21%) from 2023
Net Assets
Up$1,297,528
Up $95,379 (+7.9%) from 2023
Revenue
Up$719,043
Up $111,537 (+18%) from 2023
Expenses
Up$633,242
Up $63,942 (+11%) from 2023
Net Income
Up$85,801
Up $47,595 (+125%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide educational, informational, and supportive resources for individuals with alzheimer's disease and related disorders and their caregivers in lee county, florida.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,342,013 | $1,357,302 | ▲ $15,289 |
| Cash and Non-Interest-Bearing Accounts | $56,173 | $104,952 | ▲ $48,779 |
| Prepaid Expenses and Deferred Charges | $25,864 | $17,367 | ▼ $8,497 |
| Land, Buildings, and Equipment, Net | $6,005 | $3,740 | ▼ $2,265 |
| Total Assets | $1,553,102 | $1,576,342 | ▲ $23,240 |
| Other Assets Total | $123,047 | $92,981 | ▼ $30,066 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $143,008 | $139,995 | ▼ $3,013 |
| Other Liabilities | $116,283 | $85,472 | ▼ $30,811 |
| Accounts Payable and Accrued Expenses | $43,676 | $51,386 | ▲ $7,710 |
| Deferred Revenue | $47,986 | $1,961 | ▼ $46,025 |
| Total Liabilities | $350,953 | $278,814 | ▼ $72,139 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,195,711 | $1,291,090 | ▲ $95,379 |
| Net Assets With Donor Restrictions | $6,438 | $6,438 | → $0 |
| Total Net Assets Fund Balance | $1,202,149 | $1,297,528 | ▲ $95,379 |
| Total Liabilities and Net Assets / Fund Balance | $1,553,102 | $1,576,342 | ▲ $23,240 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,878 | $20,583 | $23,461 |
| Other Land Buildings | $862 | $10,830 | $11,692 |
| Other Assets Org | $16,614 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lynne Thorp | Executive Di | FT | $68,122 | $15,155 | $83,277 |
| Christine Loconte | Executive Di | FT | $43,232 | $2,785 | $46,017 |
| Name | Title |
|---|---|
| Danielle Dyer | President |
| Jo Stecher | V. President |
| Britton Swank | Director |
| Carl Scharfenberg | Director |
| Dawn Moore | Director |
| Troy Churchill | Director |
| Candace Thiele | Advisory COU |
| Jamie Seneca | Member at La |
| Halcyon St Hill | Secretary |
| AL O'DONNELL | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $462,850 |
| Other Expenses | $170,392 |
| Total Fundraising Expense | $28,106 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $226,024 | $12,511 | $12,511 | $251,046 |
| Current Officers, Directors, Trustees, and Key Employees | $100,255 | $5,549 | $5,549 | $111,353 |
| Other Employee Benefits | $59,236 | $6,627 | $6,628 | $72,491 |
| Occupancy | $40,169 | $6,633 | - | $46,802 |
| Fees for Services Other | $29,799 | $12,857 | - | $42,656 |
| Payroll Taxes | $25,211 | $1,375 | $1,374 | $27,960 |
| Office Expenses | $18,125 | $5,625 | - | $23,750 |
| Advertising | $18,594 | - | $855 | $19,449 |
| Insurance | $6,915 | $1,740 | - | $8,655 |
| Fees for Service Investment Mgmnt Fees | - | $7,393 | - | $7,393 |
| Travel | $4,654 | $116 | - | $4,770 |
| Interest | - | $4,149 | - | $4,149 |
| Depreciation Depletion | $2,266 | - | - | $2,266 |
| Other Expenses | $280 | $1,692 | $1,189 | $280 |
| Total Functional Expenses | $536,778 | $68,358 | $28,106 | $633,242 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $644,413 |
| Total Expenses per Form 990 | $633,242 |
| Expenses per Audited Statements | $625,849 |
| Expenses Not Reported on Form 990 | $18,564 |
| Expenses Not Reported on Financial Statements | $7,393 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $18,564 |
| Fundraising Gross Income | $1,564 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Brushstrokes | $68,718 | $1,564 | $3,195 | $-1,631 |
| Total Events | $68,718 | $1,564 | $18,564 | $-17,000 |
| Liability | Amount |
|---|---|
| Lease Liability | $85,472 |
“The board of trustees shall be elected by a majority vote of the members present at the annual meeting. At the annual meeting held after the adoption of these by-laws, an election of the board of trustees shall be held by the members: one-third (1/3) shall be elected for a term of one (1) year; one-third (1/3) for a term of two (2) years; and on-third (1/3) for a term of three (3) years. If there should be a number of trustees which cannot be divided by three(3), then the extra number of trustees shall serve (3) year terms. At each subsequent annual meeting a number of trustees shall be elected for the term of three (3) years to replace those trustees whose terms have expired.”
“Upon completion by cpa preparer,the board of trustees of the alvin a. Dubin alzheimer's resource center will review the form 990 prior to filing the form with the internal revenue service.”
“Trustee conflicts of interest: all members of the board shall scrupulously avoid any conflict between their own respective individual interests and the interests of the corporation in any and all actions taken by them in their capacities as trustees. In any matter pending before the board, the trustees shall advise that a conflict of interest exists, shall refrain from voting on any matters pertaining to such issue, shall not be counted for the purpose of determining a quorum as to such issue, and this shall be so noted in the minutes by the secretary. The foregoing requirements, however, should not be constructed to prevent a particular trustee from answering pertinent factual questions to the other trustees in reaching their decision. An individual cannot serve on the board of trustees if that individual serves on the board of trustees or directors or the advisory board of an organization similar in purpose to alvin a. Dubin alzheimer's resource center, inc. Advisory council member conflicts of interest: an individual cannot serve on the advisory council if that individual serves on the board of trustees or directors or the advisory board council of an organization similar in purpose to alvin a. Dubin alzheimer's resource center, inc. Employee conflicts of interest and outside activities: the center prohibits its employees from engaging in any activity in conflict with the interest of the center or its clients. Employees are also prohibited from taking an active part in political campaigns during working hours, or from using their official office to secure support for a political candidate or issue in public election. Outside employment is not prohibited so long as the outside employment does not adversely affect the employee's work at the center or compete in any way with the center's business. Involvement in unrelated jobs or interests on company time will not be tolerated. An employee engaging in outside activity shall not use the center facilities, equipment, or supplies in conjuction with such outside activity without prior approval from the executive director. Any request for such activity should be submitted in writing to the executive director.”
“The process for determining compensation for ed and employees is through an annual evaluation which is completed by management and the employee which results in a score and smart goals for the upcoming year. The increase in salary (if awarded) is determined by the finance committee during the budgeting process the preceding year. The base salary for staff is determined through local market research with organiziations who hire similar positions (namely lee healthy and cypress cove) where the dubin center aims to achieve the mid-point of these competing salary ranges all else being equal.”
“It is the objective of the dubin alzheimer's resource center to establish and maintain a compensation program that will: - attract and retain qualified employees at all levels of responsibility who perform in a manner that permits the center to achieve its objectivies and goals; - reflect the relative value of jobs; - be externally competitive and internally consistent and fair; - provide flexibility (based upon availability of funds) toward employees on the basis of individual performance and contribution to the achievement of the center's goals; - foster good employeess understanding and relationships; - reward employees for their knowledge and contributions to the center; and - comply with the state and federal laws and regulations. With respect to levels of pay, based on the availability of funds, it is the goal of the dubin alzheimer's resource center, inc. To: - maintain levels of pay and benefits that are competitive with the average compensation of employers offering similar employment and competing in the same labor market; and - establish pay levels based on availibility of funds, timely surveys of pay rates and benefits of similar organizations. With respect to all positions except that of the executive director, it is the duty of the executive director to evaluate each position to determine its worth relative to the market and other positions in the organization, based on the objectives set forth above. Comparable salary information may be obtained using consultants, published national surveys, local research, or by relying on guidestar for posted irs 990s. The executive director then reports this information to the board of trustees for discussion and vote in the budgeting process. When due to limited funds, the financial benefits of employment must be limited, the board of trustees may consider a more flexible working environment and opportunities for professional development for all employees.”
“Governing documents disclosure explanation: the alvin a. Dubin alzheimer's resource center makes its governing documents, conflict of interest policy, and financial statements available to the public at the center's office during normal business hours.”
“The dubin center provided free support and educational services to caregivers and individuals impacted by dementia-related conditions throughout 2024. We served 630 individual clients through 2,990 interactions, offering personalized, compassionate assistance tailored to each family's needs. Our services included a wide range of in-person and virtual support groups, addressing unique caregiving situations such as early-stage dementia, frontotemporal dementia (ftd), grief, and male caregivers, as well as general caregiver discussion groups. These groups offered caregivers a space for shared learning, emotional support, and community connection. We delivered evidence-based caregiver education through the 6-week savvy caregiver program and dealing with dementia, empowering caregivers with practical skills, strategies, and confidence to navigate the complex demands of dementia care. Additionally, we became certified in late 2024 to offer the 3-week savvy caregiver express course, with implementation set to begin in 2025, expanding access and convenience for busy caregivers. Our "out and about" program provided dementia-friendly outings to local community venues, offering participants joyful, meaningful experiences while promoting social engagement. A key benefit of this program was its role in fostering greater public understanding and acceptance of dementia by partnering with local businesses and cultural institutions to create more inclusive environments. The memory caf offered caregivers and their loved ones a relaxed, failure-free space to enjoy social, creative, and recreational activities together, helping reduce isolation and strengthen relationships. We offered the virtual dementia tour to caregivers, professionals, and community members, providing an immersive experience that simulated the sensory and cognitive challenges of dementia. This powerful program increased empathy and understanding, with social workers providing one-on- one debrief sessions afterward to deepen learning. Our licensed social workers conducted free memory screenings using validated tools and provided one-on-one consultations to help caregivers understand available services, access referrals, and plan their next steps. These individualized consultations were a critical resource for families seeking guidance at every stage of the dementia journey.”
“Fund raise expense 18,564 fund raise expense -18,564”
“The internal revenue service has determined that the organization is exempt from federal income taxes under section 501(c)3 of the internal revenue code. The organization is a not-for-profit florida corporation and therefore is not subject to state income tax taxes. The internal revenue code provides for taxation of unrelated business income under certain circumstances. The organization reports no unrelated business taxable income, however, such status is subject to final determination upon examination of the related tax returns by the appropriate taxing authorities. The organization's tax filings are subject to audit by various taxing authorities. Certain income tax returns filed by the organization remain open to examination by these government agencies. The organization follows asc topic 740, "income taxes" in accounting for uncertain tax positions. The organization has evaluated its tax positions and any estimates utilized in its tax returns, and concluded that the organization has taken no uncertain tax positions that require adjustments to the financial statements to comply with the provisions of this guidance. Interest and penalties associated with uncertain tax positions will be recognized in income tax expense, if required.”
“Fund raise expense 18,564”
“Fund raise expense 18,564”
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/ActivityOrMissionDesc | 0 | PROVIDE EDUCATIONAL, INFORMATIONAL, AND SUPPORTIVE RESOURCES FOR INDIVIDUALS WITH ALZHEIMER'S DISEASE AND RELATED DISORDERS AND THEIR CAREGIVERS IN LEE COUNTY, FLORIDA. |
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| IRS990/Desc | 0 | THE DUBIN CENTER PROVIDED FREE SUPPORT AND EDUCATIONAL SERVICES TO CAREGIVERS AND INDIVIDUALS IMPACTED BY DEMENTIA-RELATED CONDITIONS THROUGHOUT 2024. WE SERVED 630 INDIVIDUAL CLIENTS THROUGH 2,990 INTERACTIONS, OFFERING PERSONALIZED, COMPASSIONATE ASSISTANCE TAILORED TO EACH FAMILY'S NEEDS. OUR SERVICES INCLUDED A WIDE RANGE OF IN-PERSON AND VIRTUAL SUPPORT GROUPS, ADDRESSING UNIQUE CAREGIVING SITUATIONS SUCH AS EARLY-STAGE DEMENTIA, FRONTOTEMPORAL DEMENTIA (FTD), GRIEF, AND MALE CAREGIVERS, AS WELL AS GENERAL CAREGIVER DISCUSSION GROUPS. THESE GROUPS OFFERED CAREGIVERS A SPACE FOR SHARED LEARNING, EMOTIONAL SUPPORT, AND COMMUNITY CONNECTION. WE DELIVERED EVIDENCE-BASED CAREGIVER EDUCATION THROUGH THE 6-WEEK SAVVY CAREGIVER PROGRAM AND DEALING WITH DEMENTIA, EMPOWERING CAREGIVERS WITH PRACTICAL SKILLS, STRATEGIES, AND CONFIDENCE TO NAVIGATE THE COMPLEX DEMANDS OF DEMENTIA CARE. ADDITIONALLY, WE BECAME CERTIFIED IN LATE 2024 TO OFFER THE 3-WEEK SAVVY CAREGIVER EXPRESS COURSE, WITH IMPLEMENTATION SET TO BEGIN IN 2025, EXPANDING ACCESS AND CONVENIENCE FOR BUSY CAREGIVERS. OUR "OUT AND ABOUT" PROGRAM PROVIDED DEMENTIA-FRIENDLY OUTINGS TO LOCAL COMMUNITY VENUES, OFFERING PARTICIPANTS JOYFUL, MEANINGFUL EXPERIENCES WHILE PROMOTING SOCIAL ENGAGEMENT. A KEY BENEFIT OF THIS PROGRAM WAS ITS ROLE IN FOSTERING GREATER PUBLIC UNDERSTANDING AND ACCEPTANCE OF DEMENTIA BY PARTNERING WITH LOCAL BUSINESSES AND CULTURAL INSTITUTIONS TO CREATE MORE INCLUSIVE ENVIRONMENTS. THE MEMORY CAF OFFERED CAREGIVERS AND THEIR LOVED ONES A RELAXED, FAILURE-FREE SPACE TO ENJOY SOCIAL, CREATIVE, AND RECREATIONAL ACTIVITIES TOGETHER, HELPING REDUCE ISOLATION AND STRENGTHEN RELATIONSHIPS. WE OFFERED THE VIRTUAL DEMENTIA TOUR TO CAREGIVERS, PROFESSIONALS, AND COMMUNITY MEMBERS, PROVIDING AN IMMERSIVE EXPERIENCE THAT SIMULATED THE SENSORY AND COGNITIVE CHALLENGES OF DEMENTIA. THIS POWERFUL PROGRAM INCREASED EMPATHY AND UNDERSTANDING, WITH SOCIAL WORKERS PROVIDING ONE-ON- ONE DEBRIEF SESSIONS AFTERWARD TO DEEPEN LEARNING. OUR LICENSED SOCIAL WORKERS CONDUCTED FREE MEMORY SCREENINGS USING VALIDATED TOOLS AND PROVIDED ONE-ON-ONE CONSULTATIONS TO HELP CAREGIVERS UNDERSTAND AVAILABLE SERVICES, ACCESS REFERRALS, AND PLAN THEIR NEXT STEPS. THESE INDIVIDUALIZED CONSULTATIONS WERE A CRITICAL RESOURCE FOR FAMILIES SEEKING GUIDANCE AT EVERY STAGE OF THE DEMENTIA JOURNEY. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER AT LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | V. PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | ADVISORY COU |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6915 |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 18125 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23750 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 92981 |
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| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6627 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 59236 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 72491 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING |
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| IRS990/OtherExpensesGrp/Desc | 2 | SYMPOSIUM |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2091 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 403 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 280 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3284 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 280 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 85472 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 25211 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27960 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrincipalOfficerNm | 0 | CHRISTINE LOCONTE |
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| IRS990/PYTotalRevenueAmt | 0 | 607506 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 419383 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 395249 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 290936 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29217 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10467 |
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| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04000 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.95050 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.95180 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2347802 |
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| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 13755 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 20583 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 23461 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 18564 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 7393 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 625849 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 16614 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ROU ASSET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | SW FLORIDA COMMUNITY FOUNDATION |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 18564 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 862 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10830 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 11692 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 85472 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 18564 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 28142 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 7393 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 711650 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS A NOT-FOR-PROFIT FLORIDA CORPORATION AND THEREFORE IS NOT SUBJECT TO STATE INCOME TAX TAXES. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE ORGANIZATION REPORTS NO UNRELATED BUSINESS TAXABLE INCOME, HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE ORGANIZATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CERTAIN INCOME TAX RETURNS FILED BY THE ORGANIZATION REMAIN OPEN TO EXAMINATION BY THESE GOVERNMENT AGENCIES. THE ORGANIZATION FOLLOWS ASC TOPIC 740, "INCOME TAXES" IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND ANY ESTIMATES UTILIZED IN ITS TAX RETURNS, AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS WILL BE RECOGNIZED IN INCOME TAX EXPENSE, IF REQUIRED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUND RAISE EXPENSE 18,564 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUND RAISE EXPENSE 18,564 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3740 |
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