Civic Intelligence

Cypress Performing Arts Association

990 • Fiscal year 2017 • EIN 03-0490308

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 31, 2017

65 Santa Rita AveSan Francisco, CA 94116

(415) 500-2150

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

1st percentile

-10400%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$63,985

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 1771.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $397,029 (-100%) from 2016

Net Assets

Down

$0

Down $375,632 (-100%) from 2016

Liabilities

Down

$0

Down $21,397 (-100%) from 2016

Revenue

Down

$3,612

Down $861,294 (-100%) from 2016

Expenses

Down

$379,244

Down $625,342 (-62%) from 2016

Net Income

Down

-$375,632

Down $235,952 (-169%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $184,667Liabilities 2011: $14,661Net Assets 2011: $170,0062011Assets 2012: $597,462Liabilities 2012: $15,857Net Assets 2012: $581,6052012Assets 2013: $368,331Liabilities 2013: $17,870Net Assets 2013: $350,4612013Assets 2014: $382,520Liabilities 2014: $34,902Net Assets 2014: $347,6182014Assets 2015: $552,638Liabilities 2015: $37,326Net Assets 2015: $515,3122015Assets 2016: $397,029Liabilities 2016: $21,397Net Assets 2016: $375,6322016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $698,227Expenses 2011: $615,394Net Income 2011: $82,8332011Revenue 2012: $1,211,227Expenses 2012: $799,628Net Income 2012: $411,5992012Revenue 2013: $614,293Expenses 2013: $845,437Net Income 2013: -$231,1442013Revenue 2014: $815,926Expenses 2014: $818,769Net Income 2014: -$2,8432014Revenue 2015: $1,031,035Expenses 2015: $863,341Net Income 2015: $167,6942015Revenue 2016: $864,906Expenses 2016: $1,004,586Net Income 2016: -$139,6802016Revenue 2017: $3,612Expenses 2017: $379,244Net Income 2017: -$375,6322017

Highlighted filing

2017

Revenue$3,612
Expenses$379,244
Net Income-$375,632
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 31, 2017
Return Version
2016v3.0
Gross Receipts
$3,612
Mission and Program Overview

Mission

Engage in educational and charitable activities involving the public performance of traditional and contemporary chamber music repertoire

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$233,373$0▼ $233,373
Cash and Non-Interest-Bearing Accounts$157,092$0▼ $157,092
Pledges and Grants Receivable$5,000$0▼ $5,000
Accounts Receivable$2,200$0▼ $2,200
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges$-636$0▲ $636
Total Assets$397,029$0▼ $397,029
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$21,397$0▼ $21,397
Total Liabilities$21,397$0▼ $21,397
Net Assets / Fund Balance
Unrestricted Net Assets$375,632$0▼ $375,632
Total Net Assets Fund Balance$375,632$0▼ $375,632
Total Liabilities and Net Assets / Fund Balance$397,029$0▼ $397,029
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ethan FilnerDirectorFT$63,985$63,985
Jennifer KloetzelDirectorFT$62,694$62,694
Cecily WardDirectorFT$59,425$59,425
Tom StoneDirectorFT$55,584$55,584

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$350
Program Service Revenue
$1,954
Investment Income
$69
Other Revenue
$1,239
All Other Contributions
$350
Change in Net Assets
$-375,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,202
Grants and Similar Amounts Paid$96,042
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$117,000--$117,000
Advertising$105,634--$105,634
Grants to Domestic Orgs$96,042--$96,042
Fees for Services Accounting$115$8,497-$8,612
Other Expenses$879--$879
Insurance-$683-$683
All Other Expenses$290--$290
Office Expenses-$175-$175
Total Functional Expenses$369,889$9,355$0$379,244
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
San Francisco Friends of Chamber MusicSan Francisco, CA501(c)(3)Charitable and Education Activities$71,042
New England Conservatory of Music IncBoston, MA501(c)(3)Charitable and Education Activities$20,000
Cleveland Institute of MusicCleveland, OH501(c)(3)Charitable and Education Activities$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared by an outside tax professional. The form is then reviewed by a member of the board of directors, the executive director and the organization's accountant. These individuals then discuss the contents of the return with the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the organization's voting body at their request. The executive director signs and mails the return to the department of the treasury.

Form 990, Part VI, Section B, Line 12C

The board of directors reviews all potential conflicts of interest at least annually. All personnel and board members are required to disclose potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Section B, Line 15

The board of directors reviews the compensation of all high-level personnel annually in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

Form 990, Part VI, Section C, Line 18

All of the organization's tax filings are maintained in a secure environment and held available for inspection by tax authorities and the general public at the organization's office in san francisco.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public at the organization's office in san francisco.

Filing and Contact Details

Filer

Filer Name
Cypress Performing Arts Association
EIN
03-0490308
Phone
4155002150
Address
65 SANTA RITA AVE, SAN FRANCISCO, CA 94116

Signing Officer

Name
Tom Stone
Title
Director
Phone
4155002150
Signed
2017-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Stone
Formed
2002
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
12
Employees
5
Volunteers
15

Preparer

Firm
Wilson Markle Stuckey Hardesty & Bott
Address
101 LARKSPUR LANDING CIRCLE 200, LARKSPUR, CA 94939-1750
Preparer
David M Bott
Phone
4159251120
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 117,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 117,000.

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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0-636
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TOM STONE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/Desc0CD AND RECORDING SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01954
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0634461
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt093
IRS990/PYOtherExpensesAmt0475685
IRS990/PYOtherRevenueAmt09277
IRS990/PYProgramServiceRevenueAmt0221075
IRS990/PYRevenuesLessExpensesAmt0-139680
IRS990/PYSalariesCompEmpBnftPaidAmt0528901
IRS990/PYTotalExpensesAmt01004586
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0864906
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-375632
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03193
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0656
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0656
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0233373
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0350
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0634461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0870737
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0693241
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0517275
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02716064
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt068
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt093
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt066
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0125
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0457
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0613170
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt02716064
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0350
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0634461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0870737
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0693241
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0517275
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02716064
IRS990ScheduleA/TotalSupportAmt02716521
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt071042
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/CashGrantAmt25000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE AND EDUCATION ACTIVITIES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CHARITABLE AND EDUCATION ACTIVITIES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2CHARITABLE AND EDUCATION ACTIVITIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SAN FRANCISCO FRIENDS OF CHAMBER MUSIC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1NEW ENGLAND CONSERVATORY OF MUSIC INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2CLEVELAND INSTITUTE OF MUSIC
IRS990ScheduleI/RecipientTable/RecipientEIN0943298643
IRS990ScheduleI/RecipientTable/RecipientEIN1237225104
IRS990ScheduleI/RecipientTable/RecipientEIN2340714600
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0901 MISSION ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1290 HUNTINGTON AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt211021 EAST BLVD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BOSTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2CLEVELAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094103
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd102115
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd244106
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0GRANT OF $31,041 IN CASH WAS RECORDED AS OF 6/30/2017 TO SF FRIENDS OF CHAMBER MUSIC.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SAN FRANCISCO FRIENDS OF CHAMBER MUSIC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0943298643
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt031041
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0GRANT DONATION - CASH VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0901 MISSION STREET SUITE 306
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd094103
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0ASSETS WERE DISTRIBUTED CONSISTENT WITH EXPEMPT PURPOSE
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY A MEMBER OF THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR AND THE ORGANIZATION'S ACCOUNTANT. THESE INDIVIDUALS THEN DISCUSS THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY AT THEIR REQUEST. THE EXECUTIVE DIRECTOR SIGNS AND MAILS THE RETURN TO THE DEPARTMENT OF THE TREASURY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THE ORGANIZATION'S TAX FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 117,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 117,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G

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