Civic Intelligence

Upmchvhs Cancer Center

EIN 20-0381964 • 501(c)3 • Pittsburgh, PA

Profile

Upmc/hvhs cancer center provides clinical oncology services to patients in western pennsylvania and the surrounding tri-state area.

600 Grant Street 58th Fl Corp TaxPittsburgh, PA 15219

www.upmccancercenters.com

Siviq Scores

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

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

53rd percentile

0.18x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

37th percentile

0.0%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-13%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

12%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,626,751

Up $197,542 (+4.5%) from 2023

Liabilities

Down

$275,460

Down $1,727 (-0.6%) from 2023

Net Assets

Up

$4,351,291

Up $199,269 (+4.8%) from 2023

Revenue

Up

$6,327,242

Up $184,960 (+3.0%) from 2023

Expenses

Up

$6,327,242

Up $184,960 (+3.0%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2019: $2,382,392Liabilities 2019: $270,895Net Assets 2019: $2,111,4972019Assets 2020: $3,870,373Liabilities 2020: $642,235Net Assets 2020: $3,228,1382020Assets 2021: $5,749,477Liabilities 2021: $2,417,917Net Assets 2021: $3,331,5602021Assets 2022: $4,992,065Liabilities 2022: $1,514,519Net Assets 2022: $3,477,5462022Assets 2023: $4,429,209Liabilities 2023: $277,187Net Assets 2023: $4,152,0222023Assets 2024: $4,626,751Liabilities 2024: $275,460Net Assets 2024: $4,351,2912024

Highlighted filing

2024

Assets$4,626,751
Liabilities$275,460
Net Assets$4,351,291

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2019: $8,157,735Expenses 2019: $8,157,735Net Income 2019: $02019Revenue 2020: $7,911,446Expenses 2020: $7,911,446Net Income 2020: $02020Revenue 2021: $7,573,646Expenses 2021: $7,574,467Net Income 2021: -$8212021Revenue 2022: $8,484,595Expenses 2022: $8,484,580Net Income 2022: $152022Revenue 2023: $6,142,282Expenses 2023: $6,142,282Net Income 2023: $02023Revenue 2024: $6,327,242Expenses 2024: $6,327,242Net Income 2024: $02024

Highlighted filing

2024

Revenue$6,327,242
Expenses$6,327,242
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 11, 2025
Return Version
2023v6.0
Gross Receipts
$6,327,242
Mission and Program Overview

Mission

Upmc/hvhs cancer center provides clinical oncology services to patients in western pennsylvania and the surrounding tri-state area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,401,775$3,702,522▲ $300,747
Accounts Receivable$400,390$567,550▲ $167,160
Prepaid Expenses and Deferred Charges$197,411$200,823▲ $3,412
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,429,209$4,626,751▲ $197,542
Other Assets Total$429,433$155,656▼ $273,777
Liabilities
Accounts Payable and Accrued Expenses$277,187$275,460▼ $1,727
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$277,187$275,460▼ $1,727
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,152,022$4,351,291▲ $199,269
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$4,152,022$4,351,291▲ $199,269
Total Liabilities and Net Assets / Fund Balance$4,429,209$4,626,751▲ $197,542

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,309,562$-10,730,452$13,040,014
Buildings$1,356,270$-2,842,423$4,198,693
Leasehold Improvements$36,690$-1,449,233$1,485,923
Other Land Buildings$0$-33,742$33,742
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles FlachDirector & Chair
Norman MitryDirector & President
Michael Cratty MdDirector
Rushir Choksi MdDirector
Kevin RombachDirector & Secretary
Craig BarrDirector & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,327,242
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,176,461
Salaries, Compensation, and Employee Benefits$2,150,781
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,843,110--$1,843,110
Depreciation Depletion$653,283--$653,283
Information Technology$546,350--$546,350
Occupancy$532,115--$532,115
Fees for Services Other$384,516--$384,516
Fees for Services Management-$282,814-$282,814
Other Employee Benefits$225,043--$225,043
Payroll Taxes$82,628--$82,628
Office Expenses$65,473--$65,473
Insurance$46,887--$46,887
Other Expenses$41,205--$41,205
All Other Expenses$17,035--$17,035
Travel$4,795--$4,795
Advertising$4,280--$4,280
Total Functional Expenses$6,044,428$282,814$0$6,327,242
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Governance, Management, and Disclosure

Question 2: multiple upmc officers, with one another, and/or key employees have business relationships by virtue of the fact that they are also officers, directors, and/or key employees of other upmc subsidiaries and affiliates, which are not separately disclosed herein. Question 6: upmc/hvhs cancer center has two members, university of pittsburgh cancer institute cancer services and heritage valley health system, inc. Both entities are federally tax exempt organizations under section 501(c)(3) of the internal revenue code. Question 7a: the member entities of upmc/hvhs cancer center, university of pittsburgh cancer institute cancer services and heritage valley health system, inc. Have the abilty to appoint board members to upmc/hvhs cancer center as stipulated in the by-laws of upmc/hvhs cancer center.

Part VI Governance, Management, and Disclosure

Question 11: A full copy of the form 990 is provided to each board of directors member prior to filing. Question 12c: UPMC/HVHS Cancer Center requires all of its key employees and non-employed personnel to comply with its conflict of interest policies when they engage in UPMC/HVHS Cancer Center related business. People covered by the policies include: - UPMC/HVHS Cancer Center entity board members, board committee members, and corporate officers-Non-employed members of the UPMC Cancer Centers' medical staff who hold a position of influence or trust -Individuals conducting clinical research at UPMC/HVHS Cancer Center whether or not they are employed by UPMC/HVHS Cancer Center These people are required to complete a questionnaire at least annually. The information, along with other data, is used to capture individual, and institutional relationships so that the Office of the Secretary of the Board of Directors, with Corporate Counsel for the managing entity, as necessary, may review for potential conflicts of interest. If a potential conflict is identified regarding a specific UPMC/HVHS Cancer Center activity a Conflict of Interest Subcommittee may be designated to review the information and report to the Board of Directors with results of the review and make recommendations to the Board of Directors for action or for further investigation or process. Question 15A and B: UPMC/HVHS Cancer Center does not pay wages, therefore it does not have a process in place for determining compensation. The salary expense disclosed on Part IX represents compensation allocated by the exempt member entities, University of Pittsburgh Cancer Institute Cancer Services and The Heritage Valley Health System, Inc.

Part VI Governance, Management, and Disclosure

Question 19: Upon request, management determines public disclosure applicability.

Filing and Contact Details

Filer

Filer Name
Upmchvhs Cancer Center
EIN
20-0381964
In Care Of
% CHARLES FLACH
Phone
4126235781
Address
600 Grant Street 58th Fl Corp Tax, PITTSBURGH, PA 15219

Signing Officer

Name
Charles Flach
Title
VP and CFO
Phone
4126237909
Signed
2025-04-11

Organization Details

Principal Officer
Charles Flach
Formed
2003
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
0
Supplemental Narrative

Additional Explanations

Part III Statement of Program Service Accomplishments

Upmc/hvhs cancer center ein: 20-0381964 fy ending june 30, 2024 form 990, part iii, statement of program service accomplishments upmc/hvhs cancer center (hvhs) is organized and operated exclusively for charitable, scientific, and educational purposes within the meaning of section 501(c) (3) of the internal revenue code. It is a non-profit entity incorporated in the state of pennsylvania. Hvhs is organized with the following mission: (a) to provide clinical oncology related care to patients residing in, but not limited to, western pennsylvania and the surrounding tri-state areas; (b) to provide medical training to interns and residents; and (c) to conduct both clinical research with protocols in the area of oncology treatments and self-funded clinical research. The prime operational focus of hvhs is on oncology treatments, prevention, and research. Its activities further the charitable purpose of the promotion of health in a manner beneficial to the community. Hvhs was organized as a joint venture between the university of pittsburgh cancer institute cancer services (upmc cancer centers) and the heritage valley health system, inc. Both are organizations exempt from federal income taxes under section 501(c)(3) of the internal revenue code, are pennsylvania nonprofit entities and are designated pennsylvania institutes of pure public charity. Hvhs provides clinical oncology services to patients in western pennsylvania and the surrounding tri-state area. Hvhs is a part of one of the largest integrated community networks of cancer physicians and health care specialists in the country and enables patients to have access to state of the art technology and the opportunity to receive the best available care for oncology related illnesses. The joint venture structure allows for the patient community to share in the upmc cancer center's and the heritage valley health system's academic, clinical and research programs, patient care, and patient access to services. During fiscal year 2024, hvhs performed approximately 828 pet scans and 6,319 radiation treatments. Of those radiation treatments, 3,285 were imrt (intense modulated radiation therapy). Hvhs has adopted a charity care policy to ensure that all patients are treated regardless of their ability to pay. It is a policy that is designed to maintain quality health care delivery in a manner that respects the individual and family. In addition to its research and treatment programs, hvhs offers a broad range of educational services. Cancer education focuses on education programs for health care providers, the general public, and their families. It also conducts a variety of conferences and seminars for practicing physicians, nurses, and other health care professionals including core courses on cancer treatments and supportive care. Cancer education has also coordinated a upmc system-wide patient education program for hvhs patients and families and maintains a computerized database of available cancer-related patient education resources. Other types of patient/family services available include a collection of books, pamphlets, articles, newsletters, audiotapes, videotapes, and cd's that can be used to reinforce and supplement information provided to patients/families by the health care team. In addition to general information about cancer and cancer treatment, resources are also provided to patients and their families on a variety of other topics. These topics include coping and stress management, child and family concerns, nutrition, personal appearance, and grief management. Medical training to interns and residents - hvhs supports the academic mission of the university of pittsburgh school of medicine. This includes support for the university's participation in basic science research and graduate medical school education. Hvhs has undertaken a vigorous recruiting campaign to attract a health care team who are nationally and internationally known and respected among universities for their

Part XI Reconciliation of Net Assets

Contribution from members university of pittsburgh cancer institute cancer services $99.634.40 heritage valley health system, inc. $99.634.40 total $199,268.79

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPMC/HVHS CANCER CENTER EIN: 20-0381964 FY ENDING JUNE 30, 2024 FORM 990, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS UPMC/HVHS CANCER CENTER (HVHS) IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. IT IS A NON-PROFIT ENTITY INCORPORATED IN THE STATE OF PENNSYLVANIA. HVHS IS ORGANIZED WITH THE FOLLOWING MISSION: (A) TO PROVIDE CLINICAL ONCOLOGY RELATED CARE TO PATIENTS RESIDING IN, BUT NOT LIMITED TO, WESTERN PENNSYLVANIA AND THE SURROUNDING TRI-STATE AREAS; (B) TO PROVIDE MEDICAL TRAINING TO INTERNS AND RESIDENTS; AND (C) TO CONDUCT BOTH CLINICAL RESEARCH WITH PROTOCOLS IN THE AREA OF ONCOLOGY TREATMENTS AND SELF-FUNDED CLINICAL RESEARCH. THE PRIME OPERATIONAL FOCUS OF HVHS IS ON ONCOLOGY TREATMENTS, PREVENTION, AND RESEARCH. ITS ACTIVITIES FURTHER THE CHARITABLE PURPOSE OF THE PROMOTION OF HEALTH IN A MANNER BENEFICIAL TO THE COMMUNITY. HVHS WAS ORGANIZED AS A JOINT VENTURE BETWEEN THE UNIVERSITY OF PITTSBURGH CANCER INSTITUTE CANCER SERVICES (UPMC CANCER CENTERS) AND THE HERITAGE VALLEY HEALTH SYSTEM, INC. BOTH ARE ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, ARE PENNSYLVANIA NONPROFIT ENTITIES AND ARE DESIGNATED PENNSYLVANIA INSTITUTES OF PURE PUBLIC CHARITY. HVHS PROVIDES CLINICAL ONCOLOGY SERVICES TO PATIENTS IN WESTERN PENNSYLVANIA AND THE SURROUNDING TRI-STATE AREA. HVHS IS A PART OF ONE OF THE LARGEST INTEGRATED COMMUNITY NETWORKS OF CANCER PHYSICIANS AND HEALTH CARE SPECIALISTS IN THE COUNTRY AND ENABLES PATIENTS TO HAVE ACCESS TO STATE OF THE ART TECHNOLOGY AND THE OPPORTUNITY TO RECEIVE THE BEST AVAILABLE CARE FOR ONCOLOGY RELATED ILLNESSES. THE JOINT VENTURE STRUCTURE ALLOWS FOR THE PATIENT COMMUNITY TO SHARE IN THE UPMC CANCER CENTER'S AND THE HERITAGE VALLEY HEALTH SYSTEM'S ACADEMIC, CLINICAL AND RESEARCH PROGRAMS, PATIENT CARE, AND PATIENT ACCESS TO SERVICES. DURING FISCAL YEAR 2024, HVHS PERFORMED APPROXIMATELY 828 PET SCANS AND 6,319 RADIATION TREATMENTS. OF THOSE RADIATION TREATMENTS, 3,285 WERE IMRT (INTENSE MODULATED RADIATION THERAPY). HVHS HAS ADOPTED A CHARITY CARE POLICY TO ENSURE THAT ALL PATIENTS ARE TREATED REGARDLESS OF THEIR ABILITY TO PAY. IT IS A POLICY THAT IS DESIGNED TO MAINTAIN QUALITY HEALTH CARE DELIVERY IN A MANNER THAT RESPECTS THE INDIVIDUAL AND FAMILY. IN ADDITION TO ITS RESEARCH AND TREATMENT PROGRAMS, HVHS OFFERS A BROAD RANGE OF EDUCATIONAL SERVICES. CANCER EDUCATION FOCUSES ON EDUCATION PROGRAMS FOR HEALTH CARE PROVIDERS, THE GENERAL PUBLIC, AND THEIR FAMILIES. IT ALSO CONDUCTS A VARIETY OF CONFERENCES AND SEMINARS FOR PRACTICING PHYSICIANS, NURSES, AND OTHER HEALTH CARE PROFESSIONALS INCLUDING CORE COURSES ON CANCER TREATMENTS AND SUPPORTIVE CARE. CANCER EDUCATION HAS ALSO COORDINATED A UPMC SYSTEM-WIDE PATIENT EDUCATION PROGRAM FOR HVHS PATIENTS AND FAMILIES AND MAINTAINS A COMPUTERIZED DATABASE OF AVAILABLE CANCER-RELATED PATIENT EDUCATION RESOURCES. OTHER TYPES OF PATIENT/FAMILY SERVICES AVAILABLE INCLUDE A COLLECTION OF BOOKS, PAMPHLETS, ARTICLES, NEWSLETTERS, AUDIOTAPES, VIDEOTAPES, AND CD'S THAT CAN BE USED TO REINFORCE AND SUPPLEMENT INFORMATION PROVIDED TO PATIENTS/FAMILIES BY THE HEALTH CARE TEAM. IN ADDITION TO GENERAL INFORMATION ABOUT CANCER AND CANCER TREATMENT, RESOURCES ARE ALSO PROVIDED TO PATIENTS AND THEIR FAMILIES ON A VARIETY OF OTHER TOPICS. THESE TOPICS INCLUDE COPING AND STRESS MANAGEMENT, CHILD AND FAMILY CONCERNS, NUTRITION, PERSONAL APPEARANCE, AND GRIEF MANAGEMENT. MEDICAL TRAINING TO INTERNS AND RESIDENTS - HVHS SUPPORTS THE ACADEMIC MISSION OF THE UNIVERSITY OF PITTSBURGH SCHOOL OF MEDICINE. THIS INCLUDES SUPPORT FOR THE UNIVERSITY'S PARTICIPATION IN BASIC SCIENCE RESEARCH AND GRADUATE MEDICAL SCHOOL EDUCATION. HVHS HAS UNDERTAKEN A VIGOROUS RECRUITING CAMPAIGN TO ATTRACT A HEALTH CARE TEAM WHO ARE NATIONALLY AND INTERNATIONALLY KNOWN AND RESPECTED AMONG UNIVERSITIES FOR THEIR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1QUESTION 2: MULTIPLE UPMC OFFICERS, WITH ONE ANOTHER, AND/OR KEY EMPLOYEES HAVE BUSINESS RELATIONSHIPS BY VIRTUE OF THE FACT THAT THEY ARE ALSO OFFICERS, DIRECTORS, AND/OR KEY EMPLOYEES OF OTHER UPMC SUBSIDIARIES AND AFFILIATES, WHICH ARE NOT SEPARATELY DISCLOSED HEREIN. QUESTION 6: UPMC/HVHS CANCER CENTER HAS TWO MEMBERS, UNIVERSITY OF PITTSBURGH CANCER INSTITUTE CANCER SERVICES AND HERITAGE VALLEY HEALTH SYSTEM, INC. BOTH ENTITIES ARE FEDERALLY TAX EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. QUESTION 7A: THE MEMBER ENTITIES OF UPMC/HVHS CANCER CENTER, UNIVERSITY OF PITTSBURGH CANCER INSTITUTE CANCER SERVICES AND HERITAGE VALLEY HEALTH SYSTEM, INC. HAVE THE ABILTY TO APPOINT BOARD MEMBERS TO UPMC/HVHS CANCER CENTER AS STIPULATED IN THE BY-LAWS OF UPMC/HVHS CANCER CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Question 11: A full copy of the form 990 is provided to each board of directors member prior to filing. Question 12c: UPMC/HVHS Cancer Center requires all of its key employees and non-employed personnel to comply with its conflict of interest policies when they engage in UPMC/HVHS Cancer Center related business. People covered by the policies include: - UPMC/HVHS Cancer Center entity board members, board committee members, and corporate officers-Non-employed members of the UPMC Cancer Centers' medical staff who hold a position of influence or trust -Individuals conducting clinical research at UPMC/HVHS Cancer Center whether or not they are employed by UPMC/HVHS Cancer Center These people are required to complete a questionnaire at least annually. The information, along with other data, is used to capture individual, and institutional relationships so that the Office of the Secretary of the Board of Directors, with Corporate Counsel for the managing entity, as necessary, may review for potential conflicts of interest. If a potential conflict is identified regarding a specific UPMC/HVHS Cancer Center activity a Conflict of Interest Subcommittee may be designated to review the information and report to the Board of Directors with results of the review and make recommendations to the Board of Directors for action or for further investigation or process. Question 15A and B: UPMC/HVHS Cancer Center does not pay wages, therefore it does not have a process in place for determining compensation. The salary expense disclosed on Part IX represents compensation allocated by the exempt member entities, University of Pittsburgh Cancer Institute Cancer Services and The Heritage Valley Health System, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Question 19: Upon request, management determines public disclosure applicability.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRIBUTION FROM MEMBERS UNIVERSITY OF PITTSBURGH CANCER INSTITUTE CANCER SERVICES $99.634.40 HERITAGE VALLEY HEALTH SYSTEM, INC. $99.634.40 TOTAL $199,268.79
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Statement of Program Service Accomplishments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Governance, Management, and Disclosure
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Governance, Management, and Disclosure
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Governance, Management, and Disclosure
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XI Reconciliation of Net Assets
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