Civic Intelligence

West Suburban Officials Association

EIN 20-3738321 • 501(c)3 • Buffalo, MN

Profile

To promote, carry on, conduct and foster youth hockey officiating, education, training and publication related to the sport. To provide enjoyment, appreciation and improvement of hockey officials in minnesota hockey.

PO Box 572Buffalo, MN 55313

www.wsoaofficials.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

49th percentile

1.0%

Higher net margin than 49% 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

77th percentile

22%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

55th percentile

1.7%

Faster revenue growth than 55% of similar nonprofits.

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

Assets

Up

$19,242

Up $3,507 (+22%) from 2024

Liabilities

Down

$0

Down $287 (-100%) from 2024

Net Assets

Up

$19,242

Up $3,794 (+25%) from 2024

Revenue

Up

$388,172

Up $6,436 (+1.7%) from 2024

Expenses

Up

$384,378

Up $10,228 (+2.7%) from 2024

Net Income

Down

$3,794

Down $3,792 (-50%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20K$15K$10K$5.0K$0Assets 2011: $5,899Liabilities 2011: $0Net Assets 2011: $5,8992011Assets 2012: $3,706Liabilities 2012: $0Net Assets 2012: $3,7062012Assets 2013: $9,629Liabilities 2013: $0Net Assets 2013: $9,6292013Assets 2014: $4,616Liabilities 2014: $0Net Assets 2014: $4,6162014Assets 2015: $5,994Liabilities 2015: $0Net Assets 2015: $5,9942015Assets 2016: $4,703Liabilities 2016: $0Net Assets 2016: $4,7032016Assets 2017: $4,952Liabilities 2017: $0Net Assets 2017: $4,9522017Assets 2018: $4,630Liabilities 2018: $0Net Assets 2018: $4,6302018Assets 2019: $1,141Liabilities 2019: $0Net Assets 2019: $1,1412019Assets 2020: $6,110Liabilities 2020: $0Net Assets 2020: $6,1102020Assets 2021: $6,891Liabilities 2021: $0Net Assets 2021: $6,8912021Assets 2022: $8,052Liabilities 2022: $0Net Assets 2022: $8,0522022Assets 2023: $7,862Liabilities 2023: $0Net Assets 2023: $7,8622023Assets 2024: $15,735Liabilities 2024: $287Net Assets 2024: $15,4482024Assets 2025: $19,242Liabilities 2025: $0Net Assets 2025: $19,2422025

Highlighted filing

2025

Assets$19,242
Liabilities$0
Net Assets$19,242

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $209,949Expenses 2011: $209,615Net Income 2011: $3342011Revenue 2012: $230,849Expenses 2012: $233,042Net Income 2012: -$2,1932012Expenses 2013: $283,5162013Revenue 2014: $313,919Expenses 2014: $318,932Net Income 2014: -$5,0132014Revenue 2015: $188,197Expenses 2015: $186,819Net Income 2015: $1,3782015Revenue 2016: $205,514Expenses 2016: $206,805Net Income 2016: -$1,2912016Revenue 2017: $230,745Expenses 2017: $230,496Net Income 2017: $2492017Revenue 2018: $227,178Expenses 2018: $227,500Net Income 2018: -$3222018Revenue 2019: $7,180Expenses 2019: $10,669Net Income 2019: -$3,4892019Revenue 2020: $255,142Expenses 2020: $250,173Net Income 2020: $4,9692020Revenue 2021: $147,529Expenses 2021: $146,748Net Income 2021: $7812021Revenue 2022: $229,783Expenses 2022: $228,622Net Income 2022: $1,1612022Revenue 2023: $318,850Expenses 2023: $319,040Net Income 2023: -$1902023Revenue 2024: $381,736Expenses 2024: $374,150Net Income 2024: $7,5862024Revenue 2025: $388,172Expenses 2025: $384,378Net Income 2025: $3,7942025

Highlighted filing

2025

Revenue$388,172
Expenses$384,378
Net Income$3,794

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$3.88$3.84$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.15$3.82$3.74$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$3.19$3.19$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$2.30$2.29$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.00$0.07$1.48$1.47$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$2.55$2.50$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.07$0.11$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$2.27$2.28$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$2.31$2.30$0.00
2016Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$2.06$2.07$0.01
2015Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$1.88$1.87$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$3.14$3.19$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$2.84
2012Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$2.31$2.33$0.02
2011Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$2.10$2.10$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Sep 23, 2025
Return Version
2024v5.0
Gross Receipts
$388,172
Mission and Program Overview

Mission

Promote, carry on, conduct and foster youth hockey officiating, education, training and publication related to the sport enjoyment, appreciation and improvement of hockey officials in minnesota hockey.

To promote, carry on, conduct and foster youth hockey officiating, education, training and publication related to the sport. To provide enjoyment, appreciation and improvement of hockey officials in minnesota hockey.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$15,735$19,242▲ $3,507
Total Assets$15,735$19,242▲ $3,507
Liabilities
Accounts Payable and Accrued Expenses$287--
Total Liabilities$287$0▼ $287
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,448$19,242▲ $3,794
Total Net Assets Fund Balance$15,448$19,242▲ $3,794
Total Liabilities and Net Assets / Fund Balance$15,735$19,242▲ $3,507
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darren GlurPresident
Brandon LindquistMember at La
Gary SellMember at La
Ken ThielmanMember at La
Travis HansonMember at La
Nicholas BesemerSecretary
Jeff SwensonTreasurer
Chris RustadVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$388,123
Investment Income
$49
Other Revenue
$0
Change in Net Assets
$3,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$384,378
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
Fees for Services Other$377,884--$377,884
Conferences and Meetings$1,882--$1,882
Travel$1,196--$1,196
Fees for Services Management$1,150--$1,150
Office Expenses$308$833-$1,141
Fees for Services Accounting-$1,125-$1,125
Total Functional Expenses$382,420$1,958$0$384,378
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, Page 6, Part VI, Line 6

The organization is comprised of a membership of officials.

Form 990, Page 6, Part VI, Line 7A

The officers are voted in by membership at annual meetings.

Form 990, Page 6, Part VI, Line 11B

The board members review the form 990 before submission.

Form 990, Page 6, Part VI, Line 18

The board approves the form 990 before submission.

Form 990, Page 6, Part VI, Line 19

The governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
West Suburban Officials Association
EIN
20-3738321
Phone
6127504727
Address
PO BOX 572, BUFFALO, MN 55313

Signing Officer

Name
Darren Glur
Title
President
Phone
6518954677
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darren Glur
Formed
2006
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

Firm
Jmsc Pllc
Address
105 3RD AVE S, BUFFALO, MN 55313
Preparer
Ryan S Smail CPA
Phone
7636826458
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote, carry on, conduct and foster youth hockey officiating, education, training and publication related to the sport. To provide enjoyment, appreciation and improvement of hockey officials in minnesota hockey.

Form 990, Page 2, Part III, Line 4A

West suburban officials assocation (wsoa) was created in 2006 to improve the officiating in district 5 of minnesota hockey, therefore improving the game of youth hockey in district 5 of minnesota hockey. This organization benefits many youth players and officials. Wsoa participation has increased each season: our first year we had approximately 150 officials on our roster and this season we had over 280 officials on our roster. There are four levels of officials recognized by usa hockey: level one is the lowest, or entry level, and level four is the highest level attainable. Usa hockey tracks the number of officials that register each season, against the number of returning officials from the previous season. Traditionally usa hockey has 50% retention of their officials at levels one and two. Wsoa retain approximately 90% of level one officials as they transition to level two. Youth hockey benefits because improved officiating makes the game more enjoyable for all participants. Players are able to skate more freely, are given more opportunity to make passing plays and are also able to stickhandle. Properly trained officials provide a safe play environment for youth. District 5 of minnesota hockey had about 2,800 participants during the 2024-2025 season. Everyone of these youth benefits from having the wsoa officials on the ice. All officials who register with usa hockey attend a seminar, are tested, and must also complete an open book final test by november 30th each season, to become fully certified. Wsoa holds two training sessions for our young officials consisting of a minimum of one hour in the classroom and one hour in a controlled scrimmage with experienced officials teaching the young officials both on and off the ice. This year our clinic was on october 27 and november 3, 2024. Wsoa also has a mentoring program. Each young official referees his/her first few games with an experienced official as a shadow on the ice. This experienced official does not call the game for the young official, but simply lends assistance as the young official gains confidence refereeing a game. This is a very helpful program that we have used in the past and will continue to use in the future. Wsoa continues with the training through the first two seasons of each official's career, partnering experienced officials with the young officials. Wsoa has advanced many officials to work in the minnesota state high school league, and a few have advanced into division iii and division i college hockey. Each of the officials benefit from skills they may use as a part time or, in some rare cases, a full time career.

Form 990, Part IX, Line 11G

Officials fees 369,212 0 0 arbiter 2,490 0 0 mn filing fee 25 0 0 mentor fees 1,860 0 0 evaluator 810 0 0 processing fees 3,487 0 0 total 377,884 0 0

Raw XML Appendix312 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.

Path#Value
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IRS990/BooksInCareOfDetail/PersonNm0JEFF SWENSON
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IRS990/Desc0WEST SUBURBAN OFFICIALS ASSOCATION (WSOA) WAS CREATED IN 2006 TO IMPROVE THE OFFICIATING IN DISTRICT 5 OF MINNESOTA HOCKEY, THEREFORE IMPROVING THE GAME OF YOUTH HOCKEY IN DISTRICT 5 OF MINNESOTA HOCKEY. THIS ORGANIZATION BENEFITS MANY YOUTH PLAYERS AND OFFICIALS. WSOA PARTICIPATION HAS INCREASED EACH SEASON: OUR FIRST YEAR WE HAD APPROXIMATELY 150 OFFICIALS ON OUR ROSTER AND THIS SEASON WE HAD OVER 280 OFFICIALS ON OUR ROSTER. THERE ARE FOUR LEVELS OF OFFICIALS RECOGNIZED BY USA HOCKEY: LEVEL ONE IS THE LOWEST, OR ENTRY LEVEL, AND LEVEL FOUR IS THE HIGHEST LEVEL ATTAINABLE. USA HOCKEY TRACKS THE NUMBER OF OFFICIALS THAT REGISTER EACH SEASON, AGAINST THE NUMBER OF RETURNING OFFICIALS FROM THE PREVIOUS SEASON. TRADITIONALLY USA HOCKEY HAS 50% RETENTION OF THEIR OFFICIALS AT LEVELS ONE AND TWO. WSOA RETAIN APPROXIMATELY 90% OF LEVEL ONE OFFICIALS AS THEY TRANSITION TO LEVEL TWO. YOUTH HOCKEY BENEFITS BECAUSE IMPROVED OFFICIATING MAKES THE GAME MORE ENJOYABLE FOR ALL PARTICIPANTS. PLAYERS ARE ABLE TO SKATE MORE FREELY, ARE GIVEN MORE OPPORTUNITY TO MAKE PASSING PLAYS AND ARE ALSO ABLE TO STICKHANDLE. PROPERLY TRAINED OFFICIALS PROVIDE A SAFE PLAY ENVIRONMENT FOR YOUTH. DISTRICT 5 OF MINNESOTA HOCKEY HAD ABOUT 2,800 PARTICIPANTS DURING THE 2024-2025 SEASON. EVERYONE OF THESE YOUTH BENEFITS FROM HAVING THE WSOA OFFICIALS ON THE ICE. ALL OFFICIALS WHO REGISTER WITH USA HOCKEY ATTEND A SEMINAR, ARE TESTED, AND MUST ALSO COMPLETE AN OPEN BOOK FINAL TEST BY NOVEMBER 30TH EACH SEASON, TO BECOME FULLY CERTIFIED. WSOA HOLDS TWO TRAINING SESSIONS FOR OUR YOUNG OFFICIALS CONSISTING OF A MINIMUM OF ONE HOUR IN THE CLASSROOM AND ONE HOUR IN A CONTROLLED SCRIMMAGE WITH EXPERIENCED OFFICIALS TEACHING THE YOUNG OFFICIALS BOTH ON AND OFF THE ICE. THIS YEAR OUR CLINIC WAS ON OCTOBER 27 AND NOVEMBER 3, 2024. WSOA ALSO HAS A MENTORING PROGRAM. EACH YOUNG OFFICIAL REFEREES HIS/HER FIRST FEW GAMES WITH AN EXPERIENCED OFFICIAL AS A SHADOW ON THE ICE. THIS EXPERIENCED OFFICIAL DOES NOT CALL THE GAME FOR THE YOUNG OFFICIAL, BUT SIMPLY LENDS ASSISTANCE AS THE YOUNG OFFICIAL GAINS CONFIDENCE REFEREEING A GAME. THIS IS A VERY HELPFUL PROGRAM THAT WE HAVE USED IN THE PAST AND WILL CONTINUE TO USE IN THE FUTURE. WSOA CONTINUES WITH THE TRAINING THROUGH THE FIRST TWO SEASONS OF EACH OFFICIAL'S CAREER, PARTNERING EXPERIENCED OFFICIALS WITH THE YOUNG OFFICIALS. WSOA HAS ADVANCED MANY OFFICIALS TO WORK IN THE MINNESOTA STATE HIGH SCHOOL LEAGUE, AND A FEW HAVE ADVANCED INTO DIVISION III AND DIVISION I COLLEGE HOCKEY. EACH OF THE OFFICIALS BENEFIT FROM SKILLS THEY MAY USE AS A PART TIME OR, IN SOME RARE CASES, A FULL TIME CAREER.
IRS990/DescribedInSection501c3Ind0true
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IRS990/EmployeeCnt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE, CARRY ON, CONDUCT AND FOSTER YOUTH HOCKEY OFFICIATING, EDUCATION, TRAINING AND PUBLICATION RELATED TO THE SPORT. TO PROVIDE ENJOYMENT, APPRECIATION AND IMPROVEMENT OF HOCKEY OFFICIALS IN MINNESOTA HOCKEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WEST SUBURBAN OFFICIALS ASSOCATION (WSOA) WAS CREATED IN 2006 TO IMPROVE THE OFFICIATING IN DISTRICT 5 OF MINNESOTA HOCKEY, THEREFORE IMPROVING THE GAME OF YOUTH HOCKEY IN DISTRICT 5 OF MINNESOTA HOCKEY. THIS ORGANIZATION BENEFITS MANY YOUTH PLAYERS AND OFFICIALS. WSOA PARTICIPATION HAS INCREASED EACH SEASON: OUR FIRST YEAR WE HAD APPROXIMATELY 150 OFFICIALS ON OUR ROSTER AND THIS SEASON WE HAD OVER 280 OFFICIALS ON OUR ROSTER. THERE ARE FOUR LEVELS OF OFFICIALS RECOGNIZED BY USA HOCKEY: LEVEL ONE IS THE LOWEST, OR ENTRY LEVEL, AND LEVEL FOUR IS THE HIGHEST LEVEL ATTAINABLE. USA HOCKEY TRACKS THE NUMBER OF OFFICIALS THAT REGISTER EACH SEASON, AGAINST THE NUMBER OF RETURNING OFFICIALS FROM THE PREVIOUS SEASON. TRADITIONALLY USA HOCKEY HAS 50% RETENTION OF THEIR OFFICIALS AT LEVELS ONE AND TWO. WSOA RETAIN APPROXIMATELY 90% OF LEVEL ONE OFFICIALS AS THEY TRANSITION TO LEVEL TWO. YOUTH HOCKEY BENEFITS BECAUSE IMPROVED OFFICIATING MAKES THE GAME MORE ENJOYABLE FOR ALL PARTICIPANTS. PLAYERS ARE ABLE TO SKATE MORE FREELY, ARE GIVEN MORE OPPORTUNITY TO MAKE PASSING PLAYS AND ARE ALSO ABLE TO STICKHANDLE. PROPERLY TRAINED OFFICIALS PROVIDE A SAFE PLAY ENVIRONMENT FOR YOUTH. DISTRICT 5 OF MINNESOTA HOCKEY HAD ABOUT 2,800 PARTICIPANTS DURING THE 2024-2025 SEASON. EVERYONE OF THESE YOUTH BENEFITS FROM HAVING THE WSOA OFFICIALS ON THE ICE. ALL OFFICIALS WHO REGISTER WITH USA HOCKEY ATTEND A SEMINAR, ARE TESTED, AND MUST ALSO COMPLETE AN OPEN BOOK FINAL TEST BY NOVEMBER 30TH EACH SEASON, TO BECOME FULLY CERTIFIED. WSOA HOLDS TWO TRAINING SESSIONS FOR OUR YOUNG OFFICIALS CONSISTING OF A MINIMUM OF ONE HOUR IN THE CLASSROOM AND ONE HOUR IN A CONTROLLED SCRIMMAGE WITH EXPERIENCED OFFICIALS TEACHING THE YOUNG OFFICIALS BOTH ON AND OFF THE ICE. THIS YEAR OUR CLINIC WAS ON OCTOBER 27 AND NOVEMBER 3, 2024. WSOA ALSO HAS A MENTORING PROGRAM. EACH YOUNG OFFICIAL REFEREES HIS/HER FIRST FEW GAMES WITH AN EXPERIENCED OFFICIAL AS A SHADOW ON THE ICE. THIS EXPERIENCED OFFICIAL DOES NOT CALL THE GAME FOR THE YOUNG OFFICIAL, BUT SIMPLY LENDS ASSISTANCE AS THE YOUNG OFFICIAL GAINS CONFIDENCE REFEREEING A GAME. THIS IS A VERY HELPFUL PROGRAM THAT WE HAVE USED IN THE PAST AND WILL CONTINUE TO USE IN THE FUTURE. WSOA CONTINUES WITH THE TRAINING THROUGH THE FIRST TWO SEASONS OF EACH OFFICIAL'S CAREER, PARTNERING EXPERIENCED OFFICIALS WITH THE YOUNG OFFICIALS. WSOA HAS ADVANCED MANY OFFICIALS TO WORK IN THE MINNESOTA STATE HIGH SCHOOL LEAGUE, AND A FEW HAVE ADVANCED INTO DIVISION III AND DIVISION I COLLEGE HOCKEY. EACH OF THE OFFICIALS BENEFIT FROM SKILLS THEY MAY USE AS A PART TIME OR, IN SOME RARE CASES, A FULL TIME CAREER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS COMPRISED OF A MEMBERSHIP OF OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS ARE VOTED IN BY MEMBERSHIP AT ANNUAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD MEMBERS REVIEW THE FORM 990 BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD APPROVES THE FORM 990 BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICIALS FEES 369,212 0 0 ARBITER 2,490 0 0 MN FILING FEE 25 0 0 MENTOR FEES 1,860 0 0 EVALUATOR 810 0 0 PROCESSING FEES 3,487 0 0 TOTAL 377,884 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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