Civic Intelligence

Treasury Management Association of New England

EIN 04-2753415 • 501(c)3 • Salem, MA

Profile

Education for Treasury Managers and others.

co RYAN COSCIA PC 256 ESSEX STSalem, MA 01970

www.neafp.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

2.94x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

0.38x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

44th percentile

-0.1%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

-7.7%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$23,905

Down $1,996 (-7.7%) from 2024

Liabilities

Down

$70,310

Down $1,759 (-2.4%) from 2024

Net Assets

Down

-$46,405

Down $237 (-0.5%) from 2024

Revenue

Down

$186,282

Down $26,165 (-12%) from 2024

Expenses

Down

$186,519

Down $100,704 (-35%) from 2024

Net Income

Up

-$237

Up $74,539 (+100%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2011: $137,773Liabilities 2011: $3,333Net Assets 2011: $134,4402011Assets 2012: $125,275Liabilities 2012: $3,333Net Assets 2012: $121,9422012Assets 2013: $178,162Liabilities 2013: $5,000Net Assets 2013: $173,1622013Assets 2014: $161,777Liabilities 2014: $0Net Assets 2014: $161,7772014Assets 2015: $127,571Liabilities 2015: $0Net Assets 2015: $127,5712015Assets 2016: $101,185Liabilities 2016: $0Net Assets 2016: $101,1852016Assets 2017: $83,151Liabilities 2017: $0Net Assets 2017: $83,1512017Assets 2018: $41,172Liabilities 2018: $0Net Assets 2018: $41,1722018Assets 2019: $80,806Liabilities 2019: $0Net Assets 2019: $80,8062019Assets 2020: $78,018Liabilities 2020: $0Net Assets 2020: $78,0182020Assets 2021: $130,704Liabilities 2021: $75,400Net Assets 2021: $55,3042021Assets 2022: $154,156Liabilities 2022: $73,833Net Assets 2022: $80,3232022Assets 2023: $100,570Liabilities 2023: $71,962Net Assets 2023: $28,6082023Assets 2024: $25,901Liabilities 2024: $72,069Net Assets 2024: -$46,1682024Assets 2025: $23,905Liabilities 2025: $70,310Net Assets 2025: -$46,4052025

Highlighted filing

2025

Assets$23,905
Liabilities$70,310
Net Assets-$46,405

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2011: $329,2002011Expenses 2012: $318,2832012Revenue 2013: $345,902Expenses 2013: $294,682Net Income 2013: $51,2202013Revenue 2014: $348,140Expenses 2014: $359,525Net Income 2014: -$11,3852014Revenue 2015: $330,550Expenses 2015: $364,756Net Income 2015: -$34,2062015Revenue 2016: $285,770Expenses 2016: $312,156Net Income 2016: -$26,3862016Revenue 2017: $355,820Expenses 2017: $373,854Net Income 2017: -$18,0342017Revenue 2018: $317,517Expenses 2018: $359,496Net Income 2018: -$41,9792018Revenue 2019: $313,710Expenses 2019: $274,076Net Income 2019: $39,6342019Revenue 2020: $101,550Expenses 2020: $104,338Net Income 2020: -$2,7882020Revenue 2021: $73,150Expenses 2021: $95,864Net Income 2021: -$22,7142021Revenue 2022: $145,695Expenses 2022: $120,676Net Income 2022: $25,0192022Revenue 2023: $198,415Expenses 2023: $250,130Net Income 2023: -$51,7152023Revenue 2024: $212,447Expenses 2024: $287,223Net Income 2024: -$74,7762024Revenue 2025: $186,282Expenses 2025: $186,519Net Income 2025: -$2372025

Highlighted filing

2025

Revenue$186,282
Expenses$186,519
Net Income-$237

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.70$0.46$1.86$1.87$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.26$0.72$0.46$2.12$2.87$0.75
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.72$0.29$1.98$2.50$0.52
2022Detailed filing. Detailed filing data is available for this year.$1.54$0.74$0.80$1.46$1.21$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.75$0.55$0.73$0.96$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.02$1.04$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$3.14$2.74$0.40
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$3.18$3.59$0.42
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$3.56$3.74$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$2.86$3.12$0.26
2015Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$3.31$3.65$0.34
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$3.48$3.60$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.05$1.73$3.46$2.95$0.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.03$1.22$3.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.03$1.34$3.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$186,282
Mission and Program Overview

Mission

Education for Treasury Managers and others.

Education for treasury managers and others

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,057$23,823▼ $1,234
Land, Buildings, and Equipment, Net$742$0▼ $742
Intangible Assets$102$82▼ $20
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-46,168$-46,405▼ $237
Total Assets$25,901$23,905▼ $1,996
Liabilities
Unsecured Notes Loans Payable$72,069$70,310▼ $1,759
Total Liabilities$72,069$70,310▼ $1,759
Net Assets / Fund Balance
Total Net Assets Fund Balance$-46,168$-46,405▼ $237
Total Liabilities and Net Assets / Fund Balance$25,901$23,905▼ $1,996

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$7,983$7,983
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peter ThompsonPresident
John ParisVice President
Anne KleinDirector
Colin WilliamsDirector
Jay ParkDirector
Jeffrey ScribnerDirector
John DownesDirector
Joseph ApauDirector
Kevin DrewDirector
Lauren IntinarlliDirector
Nancy GarrityDirector
Rich FlorezDirector
Samira BenchikiDirector
Scott McGrathDirector
Stephanie FontesDirector
Stevie Marie GoidaDirector
Tim BuzanoskiDirector
Tim CoakleyDirector
Tyler ThurgoodDirector
Kristen MillsSecretary
Narda ShuttTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,100
Program Service Revenue
$172,182
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,974
Salaries, Compensation, and Employee Benefits$45,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$40,092-$40,092
Office Expenses$2,782$10,466-$13,248
All Other Expenses$9,684$2,470-$12,154
Insurance-$10,029-$10,029
Other Expenses$8,531$6,927-$6,927
Fees for Services Accounting-$5,700-$5,700
Payroll Taxes-$5,453-$5,453
Interest-$2,117-$2,117
Advertising$47$1,126-$1,173
Depreciation Depletion$20--$20
Total Functional Expenses$102,139$84,380$0$186,519
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Elected president reviews before signing.

Form 990, Part VI, Section B, line 15

The compensation of the organizations sole employee is approved by the board of directors.

Form 990, Part VI, Section C, line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
New England Association for Financial
EIN
04-2753415
Phone
9787441760
Address
co RYAN COSCIA PC 256 ESSEX ST, SALEM, MA 01970

Signing Officer

Name
Peter Thompson
Title
President
Phone
9787441760
Signed
2025-10-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Peter Thompson
Formed
1982
Legal Domicile
Ma
Voting Board Members
21
Independent Board Members
21
Employees
1
Volunteers
23

Preparer

Firm
Ryan & Coscia PC
Address
256 Essex Street, Salem, MA 01970
Preparer
Robert Conleycpa
Phone
9787441760
Raw XML AppendixShowing 400 of 483 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt021
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010029
IRS990/InsuranceGrp/TotalAmt010029
IRS990/IntangibleAssetsGrp/BOYAmt0102
IRS990/IntangibleAssetsGrp/EOYAmt082
IRS990/InterestGrp/ManagementAndGeneralAmt02117
IRS990/InterestGrp/TotalAmt02117
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07983
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0742
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt07983
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt014100
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Education for Treasury Managers and others.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-46168
IRS990/NetAssetsOrFundBalancesEOYAmt0-46405
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010466
IRS990/OfficeExpensesGrp/ProgramServicesAmt02782
IRS990/OfficeExpensesGrp/TotalAmt013248
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Conferences & Meetings
IRS990/OtherExpensesGrp/Desc1Equipment Rental
IRS990/OtherExpensesGrp/Desc2Travel and Meals
IRS990/OtherExpensesGrp/Desc3Bank & Credit Card Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06927
IRS990/OtherExpensesGrp/ProgramServicesAmt063350
IRS990/OtherExpensesGrp/ProgramServicesAmt117725
IRS990/OtherExpensesGrp/ProgramServicesAmt28531
IRS990/OtherExpensesGrp/TotalAmt063350
IRS990/OtherExpensesGrp/TotalAmt117725
IRS990/OtherExpensesGrp/TotalAmt28531
IRS990/OtherExpensesGrp/TotalAmt36927
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt040092
IRS990/OtherSalariesAndWagesGrp/TotalAmt040092
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05453
IRS990/PayrollTaxesGrp/TotalAmt05453
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Peter Thompson
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/Desc0Annual Conf Sponser Fe
IRS990/ProgramServiceRevenueGrp/Desc1Annual Conf Reg Fees
IRS990/ProgramServiceRevenueGrp/Desc2Educ Course Fees
IRS990/ProgramServiceRevenueGrp/Desc3Reg & Other Meeting Fe
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt096550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt160262
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32270
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt096550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt160262
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32270
IRS990/ProgSrvcAccomActy2Grp/Desc0Monthly member meetings to provide education to Treasury Managers & others on selected topics of current relevance. Quantity = 4 Attendees = 216
IRS990/ProgSrvcAccomActy3Grp/Desc0Intermediate Treasury management and Introduction to Treasury Management. Quantity = 2 Attendees = 57
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt013050
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02262
IRS990/PYOtherExpensesAmt0220641
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0197135
IRS990/PYRevenuesLessExpensesAmt0-74776
IRS990/PYSalariesCompEmpBnftPaidAmt066582
IRS990/PYTotalExpensesAmt0287223
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0212447
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-237
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0172182
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-46168
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-46405
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt014100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt013050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt013575
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt017850
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt074990
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0172182
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0197135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0184840
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0129280
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt055299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0738736
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88370
IRS990ScheduleA/PublicSupportPY509Pct00.89470
IRS990ScheduleA/PublicSupportTotal509Amt0719051
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt020700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt025200
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt021000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt019000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt08775
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt094675
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt020700
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt025200
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt021000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt019000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt08775
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt094675
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0186282
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0210185
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0198415
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0145695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt073149
IRS990ScheduleA/Total509Grp/TotalAmt0813726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0186282
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0210185
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0198415
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0145695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt073149
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0813726
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07983
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07983
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTED PRESIDENT REVIEWS BEFORE SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPENSATION OF THE ORGANIZATIONS SOLE EMPLOYEE IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19

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