A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Western Springs is an affluent suburb of Chicago located in Cook County, Illinois. As of the 2000 census, the village had a total population of 12,493. It is twinned with Rugeley, a small town in the United Kingdom. In November, 2007, BusinessWeek. com listed Western Springs second in a list of the 50 best places to raise children. The rankings were based on five factors, including school test scores, cost of living, recreational and cultural activities, number of schools and risk of crime. Western Springs ranked behind Groesbeck, Ohio.