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      <PreparerPersonNm>JEFFREY A BOWES</PreparerPersonNm>
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      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <BusinessName>
          <BusinessNameLine1Txt>JA BOWES CPA PC</BusinessNameLine1Txt>
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          <CityNm>PONTIAC</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DONATION/MISCELLANEOUS/ACTIVITY. AMOUNT: 2,638. DESCRIPTION: MDSE SALE. AMOUNT: 900. DESCRIPTION: MISCELLANEOUS. AMOUNT: 138. TOTAL TO FORM 990-EZ, LINE 8: 3,676.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: F O P GRAND LODGE. AFFILIATE ADDRESS: 124 W. ALLEGAN ST. SUITE 636 LANSING, MI 48933. PURPOSE OF PAYMENT: DUES. AMOUNT OF PAYMENT: 8,886.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: EVENTS (DINNER DANCE &amp; PICNIC). AMOUNT: 4,526. DESCRIPTION: MEETINGS. AMOUNT: 8,009. DESCRIPTION: INSURANCE. AMOUNT: 587. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,020. DESCRIPTION: PROFESSIONAL FEES/BANK CHARGES. AMOUNT: 1,863. DESCRIPTION: COMPUTER EXPENSE. AMOUNT: 1,809. DESCRIPTION: LICENSES AND FEES. AMOUNT: 20. DESCRIPTION: STEAK FRY. AMOUNT: 400. DESCRIPTION: SEMINARS AND CONFERENCES. AMOUNT: 10,991. DESCRIPTION: YOUTH ACCOUNT/SCHOOL. AMOUNT: 5,000. DESCRIPTION: MDSE. AMOUNT: 995. DESCRIPTION: INVESTMENT EXPENSES. AMOUNT: 3,275. DESCRIPTION: MISCELLANEOUS. AMOUNT: 125. TOTAL TO FORM 990-EZ, LINE 16: 38,620.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CREDIT CARD PAYABLE. BEG. OF YEAR AMOUNT: 1,538. END OF YEAR AMOUNT: 1,812.</ExplanationTxt>
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