2025-11-17T17:30:17-05:00 2024-12-31 222426149 COWAN GUNTESKI & CO PA 730 HOPE ROAD TINTON FALLS NJ 07724 990 2024-01-01 200029252 PLAY RUGBY INC PLAY 2127573421 500 7TH AVE 8TH FLOOR NEW YORK NY 10018 WIL SNAPE-ROGERS EXECUTIVE DIRECTOR 2127573421 2025-11-05 true MICHELE MARSTON P01330222 7326764100 2025-11-17 2024 2025-03-06 01:10:19Z WIL SNAPE-ROGERS 500 7TH AVE 8TH FL NEW YORK NY 10018 1400721 false X WWW.PLAYRUGBYUSA.ORG X 2003 NY TO USE THE UNIQUE POWER OF RUGBY TO INSPIRE AND EMPOWER YOUTH PRIMARILY FROM UNDERSERVED COMMUNITIES. 12 12 21 0 925430 881944 51963 53389 12 22400 35486 224435 1012891 1182168 0 0 617076 829928 0 240087 387910 470077 1004986 1300005 7905 -117837 363772 382395 218808 266124 144964 116271 X TO CREATE "A BETTER WORLD THROUGH RUGBY" BY PROVIDING YOUNG PEOPLE, PRIMARILY FROM UNDERSERVED BACKGROUNDS, WITH A VITALITY FOR LIFE BOTH ON AND OFF THE RUGBY FIELD. false false 621212 53389 PLAY RUGBY ACADEMY PROGRAM: OUR HIGHEST IMPACT PROGRAM, THE PLAY RUGBY ACADEMY, IS BUILT AROUND AN INNOVATIVE CURRICULUM AND COACHING METHODOLOGY THAT COMBINES RUGBY AND CHARACTER EDUCATION, DESIGNED TO ADDRESS THE UNIQUE NEEDS OF YOUTH GROWING UP IN UNDER-RESOURCED COMMUNITIES; WHO ARE AT SIGNIFICANTLY HIGHER RISK FOR OBESITY AND OTHER CHRONIC HEALTH ISSUES, ARE FAR LESS LIKELY TO HAVE ACCESS TO AN AFFORDABLE SPORTS PROGRAM, AND OFTEN HAVE WEAK ATTACHMENT TO THEIR SCHOOL AND WIDER COMMUNITY. THROUGH COMPLEMENTARY ON AND OFF FIELD ACTIVITIES, YOUTH DEVELOPMENT AND EDUCATIONAL SUPPLEMENTS, OUR PARTICIPANTS LEARN SKILLS THAT EXTEND INTO THEIR DAY-TO-DAY LIVES, BECOME CAREER AND/OR COLLEGE READY AND ARE EQUIPPED TO MAKE POSITIVE LIFE CHOICES. YEAR-OVER-YEAR 100% OF OUR HIGH SCHOOL SENIORS HAVE GRADUATED ON-TIME AND ENROLLED IN COLLEGE OR TRADE SCHOOL. OUR GOAL IS TO INCREASE THE NUMBER OF PARTICIPANTS IN THE PROGRAM, LIFT UP THE ECONOMIC SECURITY OF THEIR FAMILIES AND ULTIMATELY, THE COMMUNITY OVERALL. IN 2024, THE ACADEMY SERVED 40 MIDDLE SCHOOL STUDENTS AND 130 HIGH SCHOOL STUDENTS,COMBINING RUGBY PRACTICES AND LEAGUE-BASED COMPETITION WITH LIFE SKILLS WORKSHOPS AND COLLEGE READINESS SUPPORT TO ENSURE THAT PLAYERS HAVE THE RESOURCES THEY NEED TO BUILD A SUCCESSFUL FUTURE. IN ORDER TO PARTICIPATE ON-FIELD, PLAYERS MUST COMMIT TO ENGAGING WITH US OFF-FIELD IN A HOLISTIC YEAR-ROUND PROGRAM. OUR PROGRAM METHODOLOGY LEVERAGES THE UNIQUE POWER OF RUGBY TO HELP PARTICIPANTS DEVELOP SOCIAL AND EMOTIONAL LEARNING SKILLS TO TACKLE CHALLENGES BOTH ON AND OFF THE PITCH, WHILE ENCOURAGING THEIR OFF-FIELD DEVELOPMENT. IN 2024 100% OF PLAYERS REDUCED RISKY BEHAVIORS, 90% IMPROVED SOCIAL SKILLS AND 92% IMPROVED THEIR ACADEMIC ACHIEVEMENT, AND 25 HIGH SCHOOL SENIORS GRADUATED AND ENROLLED IN COLLEGE. 60191 AFTER-SCHOOL ENRICHMENT PROGRAMS: THROUGH OUR AFTER-SCHOOL ENRICHMENT PROGRAMS, WE PARTNER WITH SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS TO DELIVER OUR UNIQUE VALUES-BASED FLAG RUGBY CURRICULUM TO MIDDLE AND HIGH SCHOOL STUDENTS THROUGHOUT THE BRONX AND HARLEM. OUR CERTIFIED YOUTH DEVELOPMENT MENTORS CREATE VITAL CONNECTIONS WITH PARTICIPANTS, TEACHING THE SPORT OF RUGBY WHILE HELPING THEM NAVIGATE THE CHALLENGES THEY FACE AT SCHOOL, AT HOME AND IN THE COMMUNITY. PROGRAMS RUN YEAR-ROUND WITH SESSIONS TWICE PER WEEK FOR TWO HOURS EACH SESSION. PARTICIPANTS HAVE THE OPPORTUNITY TO PARTICIPATE IN FLAG RUGBY TOURNAMENTS THROUGHOUT THE YEAR AND OUR DYNAMIC AND ENGAGING TOURNAMENT. CULTURE IS FOCUSED ON PROVIDING OPPORTUNITIES FOR GROWTH NOT ONLY AS STUDENT-ATHLETES, BUT ALSO AS YOUNG PEOPLE EXPLORING THEIR STRENGTHS AND COMFORT ZONES, COMPETITIVENESS AND PHYSICALITY. EACH TOURNAMENT IS FOCUSED ON OUR VALUES- IN-ACTION AND OUR CULTURE OF CELEBRATING PARTICIPANT SUCCESS, NOT JUST THE TYPICAL MVP. IN 2024 WE SERVED 233 YOUNG PEOPLE THROUGH FIVE DIFFERENT ENRICHMENT PARTNERSHIPS. 8941 THROUGH OUR TRAIN-THE-TRAINER PROGRAMS: WE TRAIN TEACHERS AND COACHES TO DELIVER BOTH FLAG AND TACKLE RUGBY PROGRAMS THEMSELVES THROUGH A STRUCTURED TRAINING AND SUPPORT SYSTEM. THROUGH THESE PARTNERSHIPS, STUDENTS FROM ACROSS ALL FIVE BOROUGHS HAVE THE OPPORTUNITY TO PARTICIPATE IN TOURNAMENTS THROUGHOUT THE YEAR, RUN BY PLAY RUGBY STAFF AND FEATURING THE PLAY RUGBY VALUES-IN-ACTION. IN 2024 WE SUPPORTED PARTNERS TO BRING OUR FLAG RUGBY CURRICULUM TO 500 GIRLS AND OUR TACKLE RUGBY CURRICULUM TO 125 BOYS/GIRLS THROUGHOUT NEW YORK CITY, AND WE HOSTED A TOTAL OF 8 TOURNAMENTS FOR THESE STUDENT- ATHLETES. 690344 true true false false false false false false false false false false false true true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 5 0 true 21 true false false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false NY CA X X WIL SNAPE-ROGERS 2127573421 500 7TH AVE 8TH FL NEW YORK NY 10018 WIL SNAPE-ROGERS EXECUTIVE DI 40.00 X 140000 0 0 VITO SPERDUTO CHAIRMAN 1.00 X X 0 0 0 JASON KEIGHERY VICE CHAIR 1.00 X X 0 0 0 GREG GORDON TREASURER 1.00 X X 0 0 0 KOMA GANDY-FISCHBEIN DIRECTOR 1.00 X 0 0 0 GREG ROBINSON DIRECTOR 1.00 X 0 0 0 KYLE ANTOIAN SECRETARY 1.00 X X 0 0 0 HELEN MEATES DIRECTOR 1.00 X 0 0 0 CHANDRA PATEL DIRECTOR 1.00 X 0 0 0 NELSON MCNEIL DIRECTOR 1.00 X 0 0 0 JILL POVOL DIRECTOR 1.00 X 0 0 0 JENNA BUSSMAN-WISE DIRECTOR 1.00 X 0 0 0 FONTAINE LLOYD DIRECTOR 1.00 X 0 0 0 DANIELLE HUNDT CHIEF PROGRA 40.00 X 113495 0 0 253495 2 false false false 202916 679028 37797 881944 COACHING AND DEVELOPMENT 900099 53389 53389 53389 18 18 24704 2322 22382 22382 22382 440650 202916 216231 224419 OTHER INCOME 16 16 16 1182168 53405 22400 X 253495 157906 65970 29619 477746 323785 87580 66381 41582 41582 57105 37542 11949 7614 37320 37320 144898 28118 15800 100980 2328 1328 1000 16682 2636 10881 3165 93321 65050 28271 42787 40439 1493 855 14044 14044 CC MERCHANT FEES 30226 638 29588 RUGBY SUPPLIES 16846 16846 PAYROLL PROCESSING FEES 16005 16005 FINANCE CHARGES-CC 13753 13753 41867 18022 22960 885 1300005 690344 369574 240087 26940 61507 60274 292 78742 139880 36875 26371 76170 9607 134570 94939 363772 382395 84238 183194 134570 82930 218808 266124 X 144964 91271 25000 144964 116271 363772 382395 X -117837 -22868 100000 12012 X false true X false false X 465783 615148 815225 1132614 881944 3910714 465783 615148 815225 1132614 881944 3910714 3910714 16 12 12 12 18 70 124315 124315 4035099 647834 0.96920 0.96770 X PART II, LINE 10 124,315 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RIGHT OF USE ASSETS 94939 94939 OPERATING LEASE LIABILITY 57319 LONG TERM PORTION OF OPERATING LEASE 25611 82930 X 1375531 -22868 216231 193363 1182168 1182168 1504227 216231 216231 1287996 12009 12009 1300005 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAIN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT. IT HAS BEEN DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS PREVIOUSLY TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. AS OF THE REPORT DATE, THE FEDERAL FORM 990 AND NEW YORK FILINGS FOR THE FISCAL YEARS ENDED DECEMBER 31, 2024 THROUGH 2020 ARE OPEN TO EXAMINATION BY THE IRS AND NEW YORK. NO RETURNS ARE CURRENTLY UNDER EXAMINATION SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXP NETTED W REVENUE 216,231 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXP NETTED W REVENUE 216,231 SCHEDULE D, PAGE 4, PART XII, LINE 4B CHANGE IN ROU-BOOK TO TAX ADJ 12,009 GALA 343843 106304 237539 45833 28417 2641 31252 OTHER EVENTS 187516 52187 135329 9021 45212 12074 23191 3 112207 44425 67782 6000 12590 643566 202916 440650 54854 73629 20715 67033 216231 224419 X 5 34797 YAHOO FMV-CONTRIB DATE X UNIFORMS/SUPP 278 3000 DETERMINED BY VENDOR false false false FORM 990, PAGE 2, PART III, LINE 4A PLAY RUGBY ACADEMY PROGRAM: OUR HIGHEST IMPACT PROGRAM, THE PLAY RUGBY ACADEMY, IS BUILT AROUND AN INNOVATIVE CURRICULUM AND COACHING METHODOLOGY THAT COMBINES RUGBY AND CHARACTER EDUCATION, DESIGNED TO ADDRESS THE UNIQUE NEEDS OF YOUTH GROWING UP IN UNDER-RESOURCED COMMUNITIES; WHO ARE AT SIGNIFICANTLY HIGHER RISK FOR OBESITY AND OTHER CHRONIC HEALTH ISSUES, ARE FAR LESS LIKELY TO HAVE ACCESS TO AN AFFORDABLE SPORTS PROGRAM, AND OFTEN HAVE WEAK ATTACHMENT TO THEIR SCHOOL AND WIDER COMMUNITY. THROUGH COMPLEMENTARY ON AND OFF FIELD ACTIVITIES, YOUTH DEVELOPMENT AND EDUCATIONAL SUPPLEMENTS, OUR PARTICIPANTS LEARN SKILLS THAT EXTEND INTO THEIR DAY-TO-DAY LIVES, BECOME CAREER AND/OR COLLEGE READY AND ARE EQUIPPED TO MAKE POSITIVE LIFE CHOICES. YEAR-OVER-YEAR 100% OF OUR HIGH SCHOOL SENIORS HAVE GRADUATED ON-TIME AND ENROLLED IN COLLEGE OR TRADE SCHOOL. OUR GOAL IS TO INCREASE THE NUMBER OF PARTICIPANTS IN THE PROGRAM, LIFT UP THE ECONOMIC SECURITY OF THEIR FAMILIES AND ULTIMATELY, THE COMMUNITY OVERALL. IN 2024, THE ACADEMY SERVED 40 MIDDLE SCHOOL STUDENTS AND 130 HIGH SCHOOL STUDENTS,COMBINING RUGBY PRACTICES AND LEAGUE-BASED COMPETITION WITH LIFE SKILLS WORKSHOPS AND COLLEGE READINESS SUPPORT TO ENSURE THAT PLAYERS HAVE THE RESOURCES THEY NEED TO BUILD A SUCCESSFUL FUTURE. IN ORDER TO PARTICIPATE ON-FIELD, PLAYERS MUST COMMIT TO ENGAGING WITH US OFF-FIELD IN A HOLISTIC YEAR-ROUND PROGRAM. OUR PROGRAM METHODOLOGY LEVERAGES THE UNIQUE POWER OF RUGBY TO HELP PARTICIPANTS DEVELOP SOCIAL AND EMOTIONAL LEARNING SKILLS TO TACKLE CHALLENGES BOTH ON AND OFF THE PITCH, WHILE ENCOURAGING THEIR OFF-FIELD DEVELOPMENT. IN 2024 100% OF PLAYERS REDUCED RISKY BEHAVIORS, 90% IMPROVED SOCIAL SKILLS AND 92% IMPROVED THEIR ACADEMIC ACHIEVEMENT, AND 25 HIGH SCHOOL SENIORS GRADUATED AND ENROLLED IN COLLEGE. FORM 990, PAGE 2, PART III, LINE 4B AFTER-SCHOOL ENRICHMENT PROGRAMS: THROUGH OUR AFTER-SCHOOL ENRICHMENT PROGRAMS, WE PARTNER WITH SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS TO DELIVER OUR UNIQUE VALUES-BASED FLAG RUGBY CURRICULUM TO MIDDLE AND HIGH SCHOOL STUDENTS THROUGHOUT THE BRONX AND HARLEM. OUR CERTIFIED YOUTH DEVELOPMENT MENTORS CREATE VITAL CONNECTIONS WITH PARTICIPANTS, TEACHING THE SPORT OF RUGBY WHILE HELPING THEM NAVIGATE THE CHALLENGES THEY FACE AT SCHOOL, AT HOME AND IN THE COMMUNITY. PROGRAMS RUN YEAR-ROUND WITH SESSIONS TWICE PER WEEK FOR TWO HOURS EACH SESSION. PARTICIPANTS HAVE THE OPPORTUNITY TO PARTICIPATE IN FLAG RUGBY TOURNAMENTS THROUGHOUT THE YEAR AND OUR DYNAMIC AND ENGAGING TOURNAMENT. CULTURE IS FOCUSED ON PROVIDING OPPORTUNITIES FOR GROWTH NOT ONLY AS STUDENT-ATHLETES, BUT ALSO AS YOUNG PEOPLE EXPLORING THEIR STRENGTHS AND COMFORT ZONES, COMPETITIVENESS AND PHYSICALITY. EACH TOURNAMENT IS FOCUSED ON OUR VALUES- IN-ACTION AND OUR CULTURE OF CELEBRATING PARTICIPANT SUCCESS, NOT JUST THE TYPICAL MVP. IN 2024 WE SERVED 233 YOUNG PEOPLE THROUGH FIVE DIFFERENT ENRICHMENT PARTNERSHIPS. FORM 990, PAGE 2, PART III, LINE 4C THROUGH OUR TRAIN-THE-TRAINER PROGRAMS: WE TRAIN TEACHERS AND COACHES TO DELIVER BOTH FLAG AND TACKLE RUGBY PROGRAMS THEMSELVES THROUGH A STRUCTURED TRAINING AND SUPPORT SYSTEM. THROUGH THESE PARTNERSHIPS, STUDENTS FROM ACROSS ALL FIVE BOROUGHS HAVE THE OPPORTUNITY TO PARTICIPATE IN TOURNAMENTS THROUGHOUT THE YEAR, RUN BY PLAY RUGBY STAFF AND FEATURING THE PLAY RUGBY VALUES-IN-ACTION. IN 2024 WE SUPPORTED PARTNERS TO BRING OUR FLAG RUGBY CURRICULUM TO 500 GIRLS AND OUR TACKLE RUGBY CURRICULUM TO 125 BOYS/GIRLS THROUGHOUT NEW YORK CITY, AND WE HOSTED A TOTAL OF 8 TOURNAMENTS FOR THESE STUDENT- ATHLETES. FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION OF THE FORM 990, IT IS SUBMITTED ELECTRONICALLY TO PLAY RUGBY'S FINANCE COMMITTEE FOR REVIEW. THE FINANCE COMMITTEE IS CHAIRED BY PLAY RUGBY'S TREASURER AND CONSISTS OF FOUR BOARD MEMBERS. THE FINANCE COMMITTEE MEETS TO DISCUSS THE 990 AND SUBMITS ANY QUESTIONS, EITHER IN WRITING TO THE EXECUTIVE DIRECTOR, OR BY INVITING THE EXECUTIVE DIRECTOR TO ATTEND THE MEETING AND ANSWER QUESTIONS LIVE. UPON THE FINANCE COMMITTEES SATISFACTION WITH THE FORM 990 AFTER ANY REVISIONS HAVE BEEN MADE, THE FINAL 990 IS SUBMITTED TO THE BOARD WITH A RECOMMENDATION FROM THE FINANCE COMMITTEE FOR THE EXECUTIVE COMMITTEE OF THE BOARD TO APPROVE THE 990. APPROVAL CAN BE RECEIVED BY A MAJORITY OF THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 12C PER OUR AUDIT COMMITTEE CHARTER, THE PROCESS AND RESPONSIBILITY FOR UPHOLDING THE CONFLICT OF INTEREST POLICY IS HANDLED BY THE AUDIT COMMITTEE ANNUALLY. ALL NEW/ELECTED BOARD MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A STATEMENT WHEN THEY JOIN THE BOARD AGREEING TO THE TERMS OF THE POLICY. THEREAFTER, ANNUALLY, THE CHAIRMAN OF THE AUDIT COMMITTEE (WHO IS ALSO LEGAL ADVISOR TO THE EXECUTIVE COMMITTEE) SUBMITS THE CONFLICT OF INTEREST POLICY ALONG WITH ANY CHANGES TO THE CHAIRMAN OF EXECUTIVE COMMITTEE, WHO IN TURN REITERATES THE POLICY TO THE BOARD AT ONE OF THE FIRST TWO BOARD MEETINGS OF THE YEAR. BOARD MEMBERS ARE ASKED TO RE-SIGN THE POLICY TO ACKNOWLEDGE THEIR UNDERSTANDING AND ADHERENCE TO THE POLICY. IF A CONFLICT WERE TO OCCUR, THE PERSON WHO HAS A CONFLICT SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR BOARD COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS, AND IS BASED ON MARKET RESEARCH FOR COMPARABLE POSITIONS IN COMPARABLE GEOGRAPHY. PLAY RUGBY USA HIRED A NEW EXECUTIVE DIRECTOR IN 2018 FOR THE FIRST TIME, UPON THE DEPARTURE OF THE ORGANIZATION'S FOUNDER, WHO PREVIOUSLY HELD THE ROLE. THE HIRING PROCESS WAS RIGOROUS, FOLLOWED STANDARD ACCEPTED PRACTICES FOR HIRING AN ORGANIZATION'S CHIEF EXECUTIVE. THE PROCESS WAS CONDUCTED BY AN INDEPENDENT SEARCH COMMITTEE OF THE BOARD, AND WAS ADVISED BY INDEPENDENT THIRD PARTIES, YOUTH INC. AND RAFFA. THE PROCESS AND APPROVAL WERE DOCUMENTED IN THE HIRING PROCESS, THROUGH A FORMAL RECOMMENDATION FROM THE COMMITTEE TO THE BOARD OF DIRECTORS, AND THE HIRE WAS MADE BY A VOTE OF APPROVAL BY THE BOARD OF DIRECTORS, WHICH INCLUDED APPROVAL OF THE NEW EXECUTIVE DIRECTOR'S COMPENSATION. THE CEO'S COMPENSATION IS UNCHANGED FROM THE PRIOR YEAR. THE REVIEW OF THE COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS LAST CONDUCTED IN 2020. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 500 7TH AVE, 8TH FLOOR, NEW YORK, NY 10018 OR BY CALLING THE ORGANIZATION DIRECTLY AT (212) 757-3421. FORM 990, PART IX, LINE 11G GENERAL OPERATIONS CONSULTANT 0 15,800 0 FUNDRAISING CONSULTANTS 0 0 100,980 REFEREES AND ATHLETIC TRAINER 4,478 0 0 PROGRAM TUTORS & MENTORS 23,640 0 0 TOTAL 28,118 15,800 100,980 FORM 990, PART XI, LINE 9 PRIOR YEAR ROUNDING ADJ 3 BOOK TO TAX ADJUSTMENT 12,009 TOTAL 12,012