2025-08-06T09:42:07-04:00 2024-12-31 521373858 DELEON & STANG CPAS AND ADVISORS 150 S EAST ST STE 103 FREDERICK MD 217016175 990 2024-01-01 361930035 THE IZAAK WALTON LEAGUE OF AMERICA IZAA 3015480150 707 CONSERVATION LANE GAITHERSBURG MD 20878 SCOTT KOVAROVICS EXECUTIVE DIRECTOR 3015480150 2025-08-01 true false CLINT LEHMAN CPA P00840525 3012507400 2025-08-01 2024 2025-03-06 01:10:19Z SCOTT KOVAROVICS 707 CONSERVATION LANE GAITHERSBURG MD 20878 5663305 false X WWW.IWLA.ORG X 1922 IL CONSERVE, PROTECT AND RESTORE THE SOIL, FOREST, WATER AND OTHER NATURAL RESOURCES OF THE US. 14 14 17 0 3708698 2598329 32354 5198 183721 301180 316750 304445 4241523 3209152 5500 6500 0 1292933 1379168 70800 74100 410755 1742594 1736726 3111827 3196494 1129696 12658 11701196 12698310 228301 247568 11472895 12450742 X TO CONSERVE, RESTORE AND PROMOTE THE SUSTAINABLE USE AND ENJOYMENT OF OUR NATURAL RESOURCES, INCLUDING SOIL, AIR, WOODS, WATER AND WILDLIFE. false false 740905 CHAPTER RELATIONS AND MEMBERSHIP: AT THE HEART OF IWLA ARE MORE THAN 200 LOCAL CHAPTERS ACROSS THE COUNTRY. THESE CHAPTERS FORM A GRASSROOTS VOLUNTEER NETWORK OF CONSERVATIONISTS AND COMMUNITY ACTIVISTS WHO ARE FIGHTING TO PROTECT THE NATURAL RESOURCES THEY LOVE AND ENJOY. IWLA SUPPORTS ITS LOCAL CHAPTERS THROUGH MEMBER RECOGNITION AND AWARD PROGRAMS, COMMUNICATION TOOLS, MEMBERSHIP MARKETING MATERIALS AND OTHER PUBLICATIONS AND WORKSHOPS. 709790 CLEAN WATER: ALL OVER AMERICA, VOLUNTEERS ARE STEPPING INTO THE GAP TO ENSURE OUR WATER IS SAFE AND IWLA IS THE ONLY ORGANIZATION TRAINING, EQUIPPING, AND COORDINATING THESE VOLUNTEERS ON A NATIONAL SCALE. THE SAVE OUR STREAMS PROGRAM IS THE ONLY NATIONWIDE PROGRAM TRAINING VOLUNTEERS TO PROTECT WATERWAYS FROM POLLUTION AND BRING INFORMATION ABOUT WATER QUALITY TO THEIR COMMUNITIES. 595548 COMMUNICATIONS AND MEDIA: OUTDOOR AMERICA MAGAZINE IS IWLA'S FLAGSHIP PUBLICATION AND THE PRIMARY VEHICLE FOR COMMUNICATING WITH IWLA'S MEMBERS ABOUT CONSERVATION ACTIVITIES AT THE LOCAL, STATE, AND NATIONAL LEVELS. EACH ISSUE INCLUDES HIGHLIGHTS OF CHAPTER ACTIVITIES AND ARTICLES THAT FOCUS ON KEY CONSERVATION AND OUTDOOR RECREATION ISSUES. OTHER PUBLICATIONS PRODUCED BY IWLA INCLUDE A MONTHLY ELECTRONIC NEWSLETTER, ANNUAL REPORTS AND SUPPORT MATERIALS FOR CONSERVATION PROGRAMS. IN ADDITION, IWLA'S STAFF WORKS WITH THE MEDIA TO KEEP THE PUBLIC INFORMED ABOUT NATIONAL, REGIONAL, AND LOCAL CONSERVATION ISSUES AND PROJECTS. 728885 6500 GENERAL CONSERVATION: THE GENERAL CONSERVATION PROGRAM ADVANCES IWLA'S CONSERVATION POLICY AGENDA BY PROVIDING BACKGROUND INFORMATION TO CONGRESS AND STATE LEGISLATURES; KEEPING MEMBERS INFORMED ABOUT FEDERAL AND STATE LEGISLATIVE AND REGULATORY ISSUES AFFECTING NATURAL RESOURCES AND THE ENVIRONMENT; EDUCATING THE PUBLIC ABOUT IMPORTANT CONSERVATION ISSUES; AND ASSISTING MEMBERS AND CHAPTERS IN IMPLEMENTING LOCAL CONSERVATION PROJECTS. AGRICULTURE: SINCE 1937, IWLA HAS PROMOTED FARMING METHODS THAT SUSTAIN PEOPLE AND NATURAL RESOURCES. TO THEIR CREDIT, AMERICAN FARMERS FEED THE COUNTRY AND MUCH OF THE WORLD. HOWEVER, CURRENT FARM PRACTICES, ENABLED BY OUR FARM POLICY, ARE POLLUTING OUR WATER, ERODING OUR TOPSOIL, AND DEGRADING SOIL HEALTH. INVESTMENTS IN CONSERVATION OVER THE PAST HALF CENTURY, PAID WITH TAX DOLLARS, HAVE HELPED, BUT TODAYS PROBLEMS AFFECT ENTIRE LANDSCAPES AND THEY ARE ACCELERATING. THROUGH NATIONAL POLICY ADVOCACY, IWLAS GOAL IS TO EXPAND AGRICULTURE CONSERVATION PROGRAMS AND FUNDING TO SCALE UP CONSERVATION PRACTICES ACROSS MILLIONS OF ACRES OF LAND TO IMPROVE SOIL HEALTH AND THE NUTRITIONAL VALUE OF OUR FOOD, REDUCE POLLUTED RUNOFF, AND COMBAT CLIMATE CHANGE BY SEQUESTERING MORE CARBON IN SOIL, WETLANDS, AND GRASSLANDS. MISSOURI RIVER INITIATIVE: IWLA WORKS WITH FEDERAL AND STATE AGENCIES AND PRIVATE STAKEHOLDERS IN IOWA, NEBRASKA, AND SOUTH DAKOTA TO ASSESS THE ENVIRONMENTAL CHALLENGES FACING THE MISSOURI RIVER ECOSYSTEM, RESTORE THE RIVER'S NATURAL FLOWS, IMPROVE FISH AND WILDLIFE HABITAT, AND PROVIDE INCREASED OPPORTUNITIES FOR OUTDOOR RECREATION. AS PART OF THIS ONGOING EFFORT, IWLA COORDINATES RIVER CLEANUPS AND HOSTS EDUCATIONAL EVENTS FOR STUDENTS AND THEIR FAMILIES ALONG THE RIVER. CONVENTION: IWLA'S ANNUAL CONVENTION PROVIDES AN OPPORTUNITY FOR MEMBERS FROM AROUND THE COUNTRY TO PARTICIPATE IN THE DEMOCRATIC PROCESS THAT GOVERNS IWLA AND TO WORK TOGETHER TO ADVANCE IWLA'S CONSERVATION, OUTDOOR RECREATION AND EDUCATION MISSION. 728885 6500 2775128 true true false true false false false false false true true false false false true true true false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false true 27 0 true 17 true false false false false false false false false X 14 14 false false false false true true true true true false true true true true true true true true true false false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X SCOTT KOVAROVICS 3015480150 707 CONSERVATION LANE GAITHERSBURG MD 20878 SCOTT KOVAROVICS EXECUTIVE DI 50.00 X 177542 0 16137 MARY RUBIN DIR. MEMBER 40.00 X 107666 0 15745 DALE BRAUN CHAIR 2.00 X X 0 0 0 RACHEL MCBRIDE VICE CHAIR 2.00 X X 0 0 0 JODI LABS PRESIDENT 2.00 X X 0 0 0 HERBERT PRITCHETT SR VICE PRESIDE 2.00 X X 0 0 0 JAMES STORER SECRETARY 2.00 X X 0 0 0 SCOTT MEYER TREASURER 2.00 X X 0 0 0 VICKI ARNOLD DIRECTOR 1.00 X 0 0 0 RICK CERWICK DIRECTOR 1.00 X 0 0 0 MIKE FUGE DIRECTOR 1.00 X 0 0 0 RICHARD GRAHAM DIRECTOR 1.00 X 0 0 0 JACK JOHNSON DIRECTOR 1.00 X 0 0 0 BILL KELLY DIRECTOR 1.00 X 0 0 0 LUANN NOLL DIRECTOR 1.00 X 0 0 0 BRENDA SWARTZ DIRECTOR 1.00 X 0 0 0 285208 31882 2 false true false ISG SOLUTIONS 15601 SHADY GROVE ROAD 7205 GAITHERSBURG MD 20898 SOFTWARE 450350 CHERRY BEKAERT ADVISORY HOLDING LLC 3800 GLENWOOD AVENUE SUITE 200 RALEIGH NC 27612 ACCOUNTING 259393 MOSI CONSULTING LLC 5425 CONNECTICUT AVE NW 19 WASHINGTON DC 20015 CONSULTING 109748 3 1707765 890564 2598329 REGISTRATION FEES 4048 4048 PROGRAM FEES 1150 1150 5198 268729 268729 149 149 441163 128121 313042 313042 313042 2331855 2299404 32451 32451 32451 10323 26628 -16305 -16305 OTHER INCOME 7559 7559 7559 3209152 -3548 614371 X 1500 1500 5000 5000 193679 150490 22938 20251 768915 670110 75754 23051 18979 16540 1870 569 314231 273852 30958 9421 83364 72652 8213 2499 20309 20309 26540 26540 74100 74100 36986 36986 628675 144506 334938 149231 23032 23032 339618 249854 59344 30420 44048 33062 10986 102893 63221 39672 62231 61705 481 45 43048 42919 129 98712 98712 51619 51619 SUBSCRIPTIONS 126543 106777 18167 1599 OTHER 75165 17190 11588 46387 TAX AND LICENSES 26710 94 22962 3654 CREDIT CARD FEES 22107 16958 1821 3328 8490 825666 -863247 46071 3196494 2775128 10611 410755 2156805 1893522 2065851 1679046 15344 14890 97534 94253 33611 25180 5034554 3408520 1119365 1626034 2884931 7324201 3327755 41184 11701196 12698310 191885 162286 8341 15473 28075 69809 228301 247568 X 6170867 10541588 5302028 1909154 11472895 12450742 11701196 12698310 X 12658 965189 X false true X true false X 2505313 2515292 2204482 3708698 2598329 13532114 2505313 2515292 2204482 3708698 2598329 13532114 923645 12608469 386245 440879 563528 529100 710041 2629793 594 594 65344 14373 8682 88399 16250900 100589 0.77590 0.81370 X PART II, LINE 10 88,399 SUPPLEMENTAL INFORMATION THE 88,399 ABOVE IS COMPRISED OF THE CUMULATIVE TOTAL BELOW FROM THE FOLLOWING PREVIOUS YEARS' FORM 990. PART II, LINE 10 2020 - OTHER INCOME, 65,344 2021 - OTHER INCOME, 14,373 2022 - OTHER INCOME, 8,682 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4842 14522 19364 3177129 3196493 309825 77456 288297 307522 305591 309825 1211235 1816853 25195 21319 27520 19364 93398 72074 76881 76398 77456 302809 454214 14960 5388 8468 4842 33658 1128118 10775 9380 9380 1138893 1113621 14497 9380 9380 1128118 1088445 25176 8994 8994 1113621 4189030 13050 287600 64011 4425669 3898591 3503 313039 26103 4189030 1.00000 false false 258521 258521 3640782 3000204 640578 418960 313466 105494 43500 33148 10352 672791 61702 611089 1626034 LEASE LIABILITY 41734 SECURITY DEPOSTIS 28075 69809 X 4432870 965189 140766 154749 1260704 3172166 36986 36986 3209152 3455023 140766 154749 295515 3159508 36986 36986 3196494 SCHEDULE D, PAGE 2, PART V, LINE 4 IWLA HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT FUNDS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE PROTECTING THE PRINCIPAL BALANCE. THE OBJECTIVE OF THE PERMANENTLY RESTRICTED ASSETS IS THE PRESERVATION OF CAPITAL. TO ACHIEVE THE RETURN OBJECTIVES WITHIN THE RISK PARAMETERS, IWLA HAS ELECTED TO INVEST IN FIXED-INCOME AND EQUITY MUTUAL FUNDS. AT ITS JULY 1995 MEETING, THE BOARD OF DIRECTORS APPROVED A MOTION TO ESTABLISH THE IZAAK WALTON LEAGUE TRUST (IWL TRUST) TO FUNCTION AS A QUASI-ENDOWMENT FUND. THE GUIDELINES FOR THE IWL TRUST INDICATE THAT ONLY "IRREVOCABLE AND UNRESTRICTED" GIFTS WOULD BE ACCEPTED. THE INTENTION WAS FOR THE IWL TRUST TO FUNCTION AS A BOARD DESIGNATED QUASI-ENDOWMENT FUND WITH THE EARNINGS TO BE USED FOR GENERAL OPERATIONS. FURTHERMORE, IWLA'S BYLAWS INDICATE THAT 50% OF LIFE MEMBERSHIP DUES AND 80% OF LIFE BENEFACTOR DUES WOULD BE SET ASIDE IN THE IWL TRUST. THE BOARD-DESIGNATED NET ASSETS WITHOUT DONOR RESTRICTIONS RELATED TO THE IWL TRUST TOTALED 0 AS OF DECEMBER 31, 2024 AND 2023. THE BOARD OF DIRECTORS HAS ALSO APPROVED A MOTION TO ESTABLISH A FUND FOR CATASTROPHIC AND UNBUDGETED REPAIRS AND MAINTENANCE OF PROPERTY, INCLUDING THE BUILDING. THE BOARD-DESIGNATED NET ASSETS WITHOUT DONOR RESTRICTIONS RELATED TO THE MAINTENANCE OF PROPERTY TOTALED 250,000 AS OF DECEMBER 31, 2024 AND 2023. THE WILES CHARITABLE REMAINDER TRUST WAS LIQUIDATED DURING MAY 2024 WITH A FINAL DISBURSEMENT OF 4,167,645. THE BOARD OF DIRECTORS HAS APPROVED A MOTION TO DESIGNATE THE CORPUS OF THESE FUNDS FOR THE IWLA TRUST AND ANY INCOME EARNED WILL BE UNDESIGNATED. SCHEDULE D, PAGE 3, PART X FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, IWLA HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D COGS 26,628 RENTAL EXPENSES 128,121 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS 26,628 RENTAL EXPENSES 128,121 X X X X true RISING TIDE DIRECT 75 SECOND AVENUE SUITE 605 NEEDHAM MA 02494 DIR. MAIL false 74100 -74100 74100 -74100 AL AK AR CA CO CT FL GA IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X false false false false false false false false false SCOTT KOVAROVICS EXECUTIVE DIRECTOR 177542 4250 11887 193679 FORM 990, PAGE 2, PART III, LINE 4D GENERAL CONSERVATION: THE GENERAL CONSERVATION PROGRAM ADVANCES IWLA'S CONSERVATION POLICY AGENDA BY PROVIDING BACKGROUND INFORMATION TO CONGRESS AND STATE LEGISLATURES; KEEPING MEMBERS INFORMED ABOUT FEDERAL AND STATE LEGISLATIVE AND REGULATORY ISSUES AFFECTING NATURAL RESOURCES AND THE ENVIRONMENT; EDUCATING THE PUBLIC ABOUT IMPORTANT CONSERVATION ISSUES; AND ASSISTING MEMBERS AND CHAPTERS IN IMPLEMENTING LOCAL CONSERVATION PROJECTS. AGRICULTURE: SINCE 1937, IWLA HAS PROMOTED FARMING METHODS THAT SUSTAIN PEOPLE AND NATURAL RESOURCES. TO THEIR CREDIT, AMERICAN FARMERS FEED THE COUNTRY AND MUCH OF THE WORLD. HOWEVER, CURRENT FARM PRACTICES, ENABLED BY OUR FARM POLICY, ARE POLLUTING OUR WATER, ERODING OUR TOPSOIL, AND DEGRADING SOIL HEALTH. INVESTMENTS IN CONSERVATION OVER THE PAST HALF CENTURY, PAID WITH TAX DOLLARS, HAVE HELPED, BUT TODAYS PROBLEMS AFFECT ENTIRE LANDSCAPES AND THEY ARE ACCELERATING. THROUGH NATIONAL POLICY ADVOCACY, IWLAS GOAL IS TO EXPAND AGRICULTURE CONSERVATION PROGRAMS AND FUNDING TO SCALE UP CONSERVATION PRACTICES ACROSS MILLIONS OF ACRES OF LAND TO IMPROVE SOIL HEALTH AND THE NUTRITIONAL VALUE OF OUR FOOD, REDUCE POLLUTED RUNOFF, AND COMBAT CLIMATE CHANGE BY SEQUESTERING MORE CARBON IN SOIL, WETLANDS, AND GRASSLANDS. MISSOURI RIVER INITIATIVE: IWLA WORKS WITH FEDERAL AND STATE AGENCIES AND PRIVATE STAKEHOLDERS IN IOWA, NEBRASKA, AND SOUTH DAKOTA TO ASSESS THE ENVIRONMENTAL CHALLENGES FACING THE MISSOURI RIVER ECOSYSTEM, RESTORE THE RIVER'S NATURAL FLOWS, IMPROVE FISH AND WILDLIFE HABITAT, AND PROVIDE INCREASED OPPORTUNITIES FOR OUTDOOR RECREATION. AS PART OF THIS ONGOING EFFORT, IWLA COORDINATES RIVER CLEANUPS AND HOSTS EDUCATIONAL EVENTS FOR STUDENTS AND THEIR FAMILIES ALONG THE RIVER. CONVENTION: IWLA'S ANNUAL CONVENTION PROVIDES AN OPPORTUNITY FOR MEMBERS FROM AROUND THE COUNTRY TO PARTICIPATE IN THE DEMOCRATIC PROCESS THAT GOVERNS IWLA AND TO WORK TOGETHER TO ADVANCE IWLA'S CONSERVATION, OUTDOOR RECREATION AND EDUCATION MISSION. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IN IWLA IS OPENED TO ANY PERSON WHO SUPPORTS THE GOALS, AND POLICIES, OF IWLA. NATIONAL CATEGORIES FOR CHAPTER MEMBERSHIP CLASSES ARE AS FOLLOWS: INDIVIDUAL MEMBERS, FAMILY MEMBERS, STUDENT MEMBERS, AND YOUTH MEMBERS. THE IWLA ALSO HAS A NATIONAL MEMBERSHIP FOR NON-CHAPTER MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A IWLA HAS AN ANNUAL BUSINESS MEETING EVERY JULY. THE NOMINATIONS COMMITTEE PUTS TOGETHER A SLATE OF CANDIDATES AND PRESENTS THE SLATE OF CANDIDATES TO ATTENDEES AT THE MEETING. CANDIDATES ADDRESS THE MEMBERSHIP, AND THEN THE BALLOTS ARE CAST AND VERIFIED. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS OF IWLA, OTHER THAN THOSE ON THE GOVERNING BODY, PLAY AN IMPORTANT ROLE IN MAKING ORGANIZATIONAL DECISIONS. CHAPTER DELEGATES TO THE NATIONAL CONVENTION VOTE ON AND APPROVE IWLA'S CONSERVATION POLICIES, WHICH EVERY MEMBER OF THE ORGANIZATION, INCLUDING MEMBERS OF THE GOVERNING BODY, MUST FOLLOW. IN ADDITION, CHAPTER DELEGATES TO THE NATIONAL CONVENTION MUST APPROVE ANY INCREASE IN ANNUAL DUES PAID BY CHAPTER MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FEDERAL FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM, DELEON & STANGS, CPAS, AND REVIEWED BY THE FINANCE DEPARTMENT FOR ACCURACY. THEN THE FEDERAL FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR FOR HIS REVIEW AND APPROVAL. DRAFT COPIES ARE ALSO DISTRIBUTED TO THE FULL GOVERNING BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C IWLA DISTRIBUTES A CONFLICT OF INTEREST QUESTIONNAIRE EVERY YEAR TO BOARD MEMBERS IN FEBRUARY AND TO STAFF IN JULY. QUESTIONNAIRES ARE COLLECTED BY STAFF AND REVIEWED FOR POSSIBLE CONFLICTS OF INTEREST. ANY QUESTIONABLE STAFF ACTIVITY IS REVIEWED AND ACTED UPON AS NECESSARY BY THE EXECUTIVE DIRECTOR. ANY POTENTIAL CONFLICTS BY MEMBERS OF THE BOARD OF DIRECTORS ARE SENT TO THE GOVERNING BODY FOR REVIEW. IF THE BOARD OF DIRECTORS DETERMINES THAT AN ACTUAL CONFLICT OF EXISTS, OR THAT A CONFLICT MAY BE ASSUMED, IT SHALL REQUEST THAT THE INVOLVED PERSON(S) TAKE ACTION(S) NECESSARY TO REMOVE THE CONFLICT, OR IT SHALL VOTE TO REMOVE THE PERSON FROM THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE GOVERNING BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ANNUALLY, AND THE CHAIRMAN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND REVIEW ANNUAL PERFORMANCE. THE SALARY RANGE IS DETERMINED BY USING COMPARABLE DATA. ALSO A PERCENTAGE MERIT RAISE POOL MAY BE ESTABLISHED BY THE GOVERNING BODY THAT IS AVAILABLE TO ALL EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR. THE LAST COMPENSATION REVIEW TOOK PLACE IN JANUARY 2023. FORM 990, PAGE 6, PART VI, LINE 17 MISSISSIPPI, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WEST VIRGINIA, WISCONSIN FORM 990, PAGE 6, PART VI, LINE 19 THE FEDERAL FORM 990 AND THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE, WWW.IWLA.ORG. THE FEDERAL FORM 990 IS ALSO POSTED ON WWW.GUIDESTAR.ORG. IWLA'S OTHER POLICIES AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS 113,644 263,405 117,360 OTHER PROF. FEES 30,862 71,533 31,871 TOTAL 144,506 334,938 149,231 FORM 990, PART XI, LINE 9 COGS 26,628 RENTAL EXPENSES 128,121 COGS -26,628 RENTAL EXPENSES -128,121