Civic Intelligence

Northeast Radio Observatory Corporation

EIN 04-6156432 • 501(c)3 • Cambridge, MA

Profile

Neroc is a consortium of educational and research institutions whose mission is to (1) study the structure of our galaxy and the universe, (2) advance scientific knowledge of our planet and its atmosphere, (3) develop technology for radio science applications, and (4) contribute to the education of future scientists and engineers.

77 Massachusetts Avenue NE49-3142Cambridge, MA 02139

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.92x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-33%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

7.3%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$579,424

Down $284,364 (-33%) from 2023

Liabilities

Down

$532,549

Down $292,518 (-35%) from 2023

Net Assets

Up

$46,875

Up $8,154 (+21%) from 2023

Revenue

Up

$2,682,109

Up $182,421 (+7.3%) from 2023

Expenses

Up

$2,673,955

Up $169,926 (+6.8%) from 2023

Net Income

Up

$8,154

Up $12,495 (+288%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $172,839Liabilities 2011: $149,776Net Assets 2011: $23,0632011Assets 2012: $176,854Liabilities 2012: $157,130Net Assets 2012: $19,7242012Assets 2013: $649,985Liabilities 2013: $613,694Net Assets 2013: $36,2912013Assets 2014: $302,047Liabilities 2014: $277,628Net Assets 2014: $24,4192014Assets 2015: $221,004Liabilities 2015: $193,477Net Assets 2015: $27,5272015Assets 2016: $353,884Liabilities 2016: $330,406Net Assets 2016: $23,4782016Assets 2017: $213,885Liabilities 2017: $192,248Net Assets 2017: $21,6372017Assets 2018: $32,083Liabilities 2018: $885Net Assets 2018: $31,1982018Assets 2019: $15,317Liabilities 2019: $885Net Assets 2019: $14,4322019Assets 2020: $30,481Liabilities 2020: $885Net Assets 2020: $29,5962020Assets 2021: $38,217Liabilities 2021: $885Net Assets 2021: $37,3322021Assets 2022: $43,947Liabilities 2022: $885Net Assets 2022: $43,0622022Assets 2023: $863,788Liabilities 2023: $825,067Net Assets 2023: $38,7212023Assets 2024: $579,424Liabilities 2024: $532,549Net Assets 2024: $46,8752024

Highlighted filing

2024

Assets$579,424
Liabilities$532,549
Net Assets$46,875

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,779,1322011Expenses 2012: $1,151,6712012Revenue 2013: $1,628,986Expenses 2013: $1,612,419Net Income 2013: $16,5672013Revenue 2014: $1,517,743Expenses 2014: $1,529,615Net Income 2014: -$11,8722014Revenue 2015: $857,336Expenses 2015: $854,228Net Income 2015: $3,1082015Revenue 2016: $487,915Expenses 2016: $491,964Net Income 2016: -$4,0492016Revenue 2017: $298,777Expenses 2017: $300,618Net Income 2017: -$1,8412017Revenue 2018: $685,194Expenses 2018: $675,633Net Income 2018: $9,5612018Revenue 2019: $616,338Expenses 2019: $630,770Net Income 2019: -$14,4322019Revenue 2020: $194,162Expenses 2020: $178,998Net Income 2020: $15,1642020Revenue 2021: $234,893Expenses 2021: $227,157Net Income 2021: $7,7362021Revenue 2022: $2,719,147Expenses 2022: $2,713,417Net Income 2022: $5,7302022Revenue 2023: $2,499,688Expenses 2023: $2,504,029Net Income 2023: -$4,3412023Revenue 2024: $2,682,109Expenses 2024: $2,673,955Net Income 2024: $8,1542024

Highlighted filing

2024

Revenue$2,682,109
Expenses$2,673,955
Net Income$8,154

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.58$0.53$0.05$2.68$2.67$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.86$0.83$0.04$2.50$2.50$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$2.72$2.71$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.23$0.23$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.19$0.18$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.01$0.62$0.63$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.69$0.68$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.19$0.02$0.30$0.30$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.33$0.02$0.49$0.49$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.19$0.03$0.86$0.85$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.28$0.02$1.52$1.53$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.61$0.04$1.63$1.61$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.16$0.02$1.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.15$0.02$1.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$2,682,109
Mission and Program Overview

Mission

Neroc is a consortium of educational and research institutions whose mission is to (1) study the structure of our galaxy and the universe, (2) advance scientific knowledge of our planet and its atmosphere, (3) develop technology for radio science applications, and (4) contribute to the education of future scientists and engineers.

Northeast radio observatory corporation is a consortium of educational and research institutions whose mission is to advance scientific knowledge in radio astronomy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$862,903$578,539▼ $284,364
Cap Stk Tr Prin Current Funds$38,721$0▼ $38,721
Cash and Non-Interest-Bearing Accounts$885$885→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$863,788$579,424▼ $284,364
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$825,067$532,549▼ $292,518
Total Liabilities$825,067$532,549▼ $292,518
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$46,875▲ $46,875
Total Net Assets Fund Balance$38,721$46,875▲ $8,154
Total Liabilities and Net Assets / Fund Balance$863,788$579,424▼ $284,364
Compensation and Service Providers

Board Members and Trustees

NameTitle
Min YunChair and Board Member
Christopher DustonBoard Member
James LabelleBoard Member
Keith GrovesBoard Member
Mark McConnellBoard Member
Supriya ChakrabartiBoard Member
Thomas BaniaBoard Member
Phil EricksonExecutive Director (Incoming)
Colin LonsdaleExecutive Director (Outgoing)
Allan WeatherwaxSecretary (Incoming)
Anthea CosterSecretary (Outgoing)
Karen ShirerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,682,109
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$8,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,673,955
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$29,087--$29,087
All Other Expenses$27,700$0$0$27,700
Occupancy$21,433--$21,433
Office Expenses$16,078--$16,078
Other Expenses$598,992$1,170-$1,170
Information Technology$1,110--$1,110
Conferences and Meetings$18$676-$694
Fees for Services Other$651$0$0$651
Total Functional Expenses$2,672,109$1,846$0$2,673,955
International Activity

International Summary

Offices
0
Employees
0
Spending
$17,831

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesTravel--$8,361
Europe (Including Iceland and Greenland)Program ServicesTravel--$4,835
South AmericaProgram ServicesTravel--$4,635
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Subrecipient - Mit$531,664
Contract Advances$885
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

The northeast radio observatory corporation is a nonprofit corporation of educational and research institutions formed to plan an advanced radio and radar research facility in the northeast. The collaborating educational and research institutions are: boston college boston university dartmouth college harvard university harvard-smithsonian center for astrophysics massachusetts institute of technology merrimack college university of massachusetts - amherst university of massachusetts - lowell university of new hampshire each member organization appoints a researcher to sit on the board of trustees for northeast radio observatory corporation. Mit is the only member allowed to appoint two researchers to sit on the board of trustees for northeast radio observatory corporation. The board of trustees may also elect trustees at large.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Vacancies may be filled by 2/3 vote of members then holding office at any meeting of the members at which notice of such action is included in the notice of the meeting.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

The board of trustees shall exercise all the powers of a board of directors and shall have all the management of the corporation's affairs.

Form 990, Part VI, Line 9 Interested person not at organization'S address

Professor min yun - chair and board member university of massachusetts astronomy department lgrt-b 522 amherst, ma 01003 professor christopher duston - board member merrimack college department of physics 223 palmisano hall 315 turnpike street north andover, ma 01845 professor james labelle - board member dartmouth college department of physics & astronomy 6127 wilder laboratory hanover, nh 03755 dr. Keith groves - board member boston college institute for scientific research kenny cottle hall 207a 885 centre street newton, ma 02459 professor mark mcconnell - board member university of new hampshire space science center morse hall, rm. 312 durham, nh 03824 professor supriya chakrabarti - board member kennedy college of sciences umass lowell, locsst 600 suffolk street, ste 315 lowell, ma 01854 professor thomas bania - board member boston university institute for astrophysical research 5th floor, room 514c 725 commonwealth avenue boston, ma 02215

Form 990, Part VI, Line 11B Review of form 990 by governing body

Northeast radio observatory corporation's officer responsible for tax matters reviews the form 990 for accuracy and completeness.

Form 990, Part VI, Line 19 Required documents available to the public

Northeast radio observatory corporation's governing documents and financial statements are made available upon request. Northeast radio observatory corporation adheres to both mit's and national science foundation's conflict of interest policies which can be found on their respective websites.

Filing and Contact Details

Filer

Filer Name
Northeast Radio Observatory Corporation
EIN
04-6156432
Phone
6172533491
Address
77 Massachusetts Avenue NE49-3142, Cambridge, MA 02139

Signing Officer

Name
Karen Shirer
Title
Treasurer
Phone
6172533491
Signed
2025-05-14

Organization Details

Formed
1967
Legal Domicile
De
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 12B Consolidated Financials Audit

Northeast radio observatory corporation's financial information was included in the consolidated audit of mit's financial statements.

Form 990, Part XII, Line 3A Consolidated Financials Audit

Northeast radio observatory corporation's financial information was included in the consolidated audit of mit's financial statements with respect to the single audit act and omb circular a-133.

Form 990, Part XII, Line 2B Audited Financial Statements

The financial statements of northeast radio observatory corporation are included in the consolidated financial statements of the massachusetts institute of technology (mit) and audited by an independent accountant. The mit audit committee assumes responsibility for oversight of the audit of the consolidated financial statements and selection of an independent accountant.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Northeast radio observatory corporation's financial information was included in the consolidated audit of mit's financial statements. Us gaap requires mit to evaluate tax positions taken by the institute to recognize a tax liability (or asset) if the institute has taken an uncertain tax position that, more likely than not, would not be sustained upon examination by the irs. Mit has analyzed the tax positions taken and has concluded that as of june 30, 2024, there are no significant uncertain positions taken or expected to be taken.

Raw XML AppendixShowing 400 of 466 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/TitleTxt0Chair and Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
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IRS990/MissionDesc0NORTHEAST RADIO OBSERVATORY CORPORATION IS A CONSORTIUM OF EDUCATIONAL AND RESEARCH INSTITUTIONS WHOSE MISSION IS TO (1) STUDY THE STRUCTURE OF OUR GALAXY AND THE UNIVERSE, (2) ADVANCE SCIENTIFIC KNOWLEDGE OF OUR PLANET AND ITS ATMOSPHERE, (3) DEVELOP TECHNOLOGY FOR RADIO SCIENCE APPLICATIONS, AND (4) CONTRIBUTE TO THE EDUCATION OF FUTURE SCIENTISTS AND ENGINEERS.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO SUBRECIPIENT - MIT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NORTHEAST RADIO OBSERVATORY CORPORATION'S FINANCIAL INFORMATION WAS INCLUDED IN THE CONSOLIDATED AUDIT OF MIT'S FINANCIAL STATEMENTS. US GAAP REQUIRES MIT TO EVALUATE TAX POSITIONS TAKEN BY THE INSTITUTE TO RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE INSTITUTE HAS TAKEN AN UNCERTAIN TAX POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MIT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO SIGNIFICANT UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NORTHEAST RADIO OBSERVATORY CORPORATION'S FINANCIAL INFORMATION WAS INCLUDED IN THE CONSOLIDATED AUDIT OF MIT'S FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NORTHEAST RADIO OBSERVATORY CORPORATION IS A NONPROFIT CORPORATION OF EDUCATIONAL AND RESEARCH INSTITUTIONS FORMED TO PLAN AN ADVANCED RADIO AND RADAR RESEARCH FACILITY IN THE NORTHEAST. THE COLLABORATING EDUCATIONAL AND RESEARCH INSTITUTIONS ARE: BOSTON COLLEGE BOSTON UNIVERSITY DARTMOUTH COLLEGE HARVARD UNIVERSITY HARVARD-SMITHSONIAN CENTER FOR ASTROPHYSICS MASSACHUSETTS INSTITUTE OF TECHNOLOGY MERRIMACK COLLEGE UNIVERSITY OF MASSACHUSETTS - AMHERST UNIVERSITY OF MASSACHUSETTS - LOWELL UNIVERSITY OF NEW HAMPSHIRE EACH MEMBER ORGANIZATION APPOINTS A RESEARCHER TO SIT ON THE BOARD OF TRUSTEES FOR NORTHEAST RADIO OBSERVATORY CORPORATION. MIT IS THE ONLY MEMBER ALLOWED TO APPOINT TWO RESEARCHERS TO SIT ON THE BOARD OF TRUSTEES FOR NORTHEAST RADIO OBSERVATORY CORPORATION. THE BOARD OF TRUSTEES MAY ALSO ELECT TRUSTEES AT LARGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VACANCIES MAY BE FILLED BY 2/3 VOTE OF MEMBERS THEN HOLDING OFFICE AT ANY MEETING OF THE MEMBERS AT WHICH NOTICE OF SUCH ACTION IS INCLUDED IN THE NOTICE OF THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES SHALL EXERCISE ALL THE POWERS OF A BOARD OF DIRECTORS AND SHALL HAVE ALL THE MANAGEMENT OF THE CORPORATION'S AFFAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSOR MIN YUN - CHAIR AND BOARD MEMBER UNIVERSITY OF MASSACHUSETTS ASTRONOMY DEPARTMENT LGRT-B 522 AMHERST, MA 01003 PROFESSOR CHRISTOPHER DUSTON - BOARD MEMBER MERRIMACK COLLEGE DEPARTMENT OF PHYSICS 223 PALMISANO HALL 315 TURNPIKE STREET NORTH ANDOVER, MA 01845 PROFESSOR JAMES LABELLE - BOARD MEMBER DARTMOUTH COLLEGE DEPARTMENT OF PHYSICS & ASTRONOMY 6127 WILDER LABORATORY HANOVER, NH 03755 DR. KEITH GROVES - BOARD MEMBER BOSTON COLLEGE INSTITUTE FOR SCIENTIFIC RESEARCH KENNY COTTLE HALL 207A 885 CENTRE STREET NEWTON, MA 02459 PROFESSOR MARK MCCONNELL - BOARD MEMBER UNIVERSITY OF NEW HAMPSHIRE SPACE SCIENCE CENTER MORSE HALL, RM. 312 DURHAM, NH 03824 PROFESSOR SUPRIYA CHAKRABARTI - BOARD MEMBER KENNEDY COLLEGE OF SCIENCES UMASS LOWELL, LOCSST 600 SUFFOLK STREET, STE 315 LOWELL, MA 01854 PROFESSOR THOMAS BANIA - BOARD MEMBER BOSTON UNIVERSITY INSTITUTE FOR ASTROPHYSICAL RESEARCH 5TH FLOOR, ROOM 514C 725 COMMONWEALTH AVENUE BOSTON, MA 02215
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NORTHEAST RADIO OBSERVATORY CORPORATION'S OFFICER RESPONSIBLE FOR TAX MATTERS REVIEWS THE FORM 990 FOR ACCURACY AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NORTHEAST RADIO OBSERVATORY CORPORATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. NORTHEAST RADIO OBSERVATORY CORPORATION ADHERES TO BOTH MIT'S AND NATIONAL SCIENCE FOUNDATION'S CONFLICT OF INTEREST POLICIES WHICH CAN BE FOUND ON THEIR RESPECTIVE WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NORTHEAST RADIO OBSERVATORY CORPORATION'S FINANCIAL INFORMATION WAS INCLUDED IN THE CONSOLIDATED AUDIT OF MIT'S FINANCIAL STATEMENTS WITH RESPECT TO THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE FINANCIAL STATEMENTS OF NORTHEAST RADIO OBSERVATORY CORPORATION ARE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY (MIT) AND AUDITED BY AN INDEPENDENT ACCOUNTANT. THE MIT AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Line 12b Consolidated Financials Audit
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 9 Interested person not at organization's address
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 3a Consolidated Financials Audit
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, Line 2b Audited Financial Statements
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