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      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <BusinessName>
          <BusinessNameLine1Txt>POEL CAPITAL</BusinessNameLine1Txt>
        </BusinessName>
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        <LoanPurposeTxt>OPERATING EXPENSES</LoanPurposeTxt>
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        <NameOfInterested>
          <PersonNm>YOCHANNON POLTER</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>PRESIDENT</RelationshipDescriptionTxt>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>POEL CAPITAL</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>CONTROLLED ENT</RelationshipDescriptionTxt>
        <TransactionAmt>42000</TransactionAmt>
        <TransactionDesc>MANAGEMENT FEES</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>TZADOK ELIYAHU</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SECRETARY-TREAS</RelationshipDescriptionTxt>
        <TransactionAmt>71000</TransactionAmt>
        <TransactionDesc>CONSULTING FEES</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>YOCHANNON POLTER AND TZADOK ELIYAHU ARE PARTNERS IN OTHER BUSINESSES, INCLUDING POEL CAPITAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>AS A RELIGIOUS ORGANIZATION, THE PURPOSE OF THE ORGANIZATION IS TO HELP MEMBERS OF THE ORTHODOX JEWISH COMMUNITY IN MICHIGAN AND ELSEWHERE TO OVERCOME EMOTIONAL AND MENTAL HEALTH STRUGGLES, ORIGINATING FROM UNRESOLVED CHILDHOOD ISSUES, TRAUMA,ABUSE AND OTHER ISSUES. THE ORTHODOX JEWISH COMMUNITY IS INSULAR AND CULTURALLY UNIQUE AND AS SUCH REQUIRES A UNIQUE APPROACH IN DEALING WITH MENTAL HEALTH RELATED STRUGGLES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>PART IX, STATEMENT OF FUNCTIONAL EXPENSES LINE 24E, ALL OTHER EXPENSES TOTAL EXP PROGRAM SERVICE EXP MGT &amp; GENERAL EXP SUPPLIES 17,560 17,560 WORKSHOPS 7,548 7,548 BANK CHARGES 240 240 BOOK &amp; MATERIALS 9,217 9,217 LICENSES &amp; FEES 165 165 REPAIRS &amp; MAINT. 34,278 34,278 DUES &amp; SUBSCRP. 6,972 6,972 SESSIONS FOOD 87,083 87,083 MEALS 13,290 13,290 TRANSPORTATION 12,268 12,268 POSTAGE 177 177 PRINTING 4,387 4,387 LABOR REIMBURSEMENT 24,311 24,311 TOTAL 217,496 116,116 101,380</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>YOCHANNON POLTER PRESIDENT TZADOK ELIYAHU SECRETARY-TREASURER POEL CAPITAL CONTROLLED ENTITY</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTIONS ARE HELD ANNUALLY BY THE MEMBERS WHO ELECT THE BOARD OF DIRECTORS AND ITS OFFICERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD ADMINISTERS THE AFFAIRS OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 TO REVIEW PRIOR TO ITS FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD RISE TO CONFLICTS. THIS ANNUAL REQUIREMENT ENABLES THE ORGANIZATION TO CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL UPON WRITTEN REQUEST TO THE EXECUTIVE COMMITTEE PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC.</ExplanationTxt>
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