Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 23-2181768 • 501(c)3 • Philadelphia, PA
Profile
In support of medical and surgical care for patients and educational, research and administrative services to the children's hospital of philadelphia and the university of pennsylvania school of medicine.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 143019.9% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Up$4,338,156
Up $437,260 (+11%) from 2023
Liabilities
Up$4,277,009
Up $4,276,037 (+439922%) from 2023
Net Assets
Down$61,147
Down $3,838,777 (-98%) from 2023
Revenue
Up$935,569
Up $771,163 (+469%) from 2023
Expenses
Up$4,280,177
Up $3,898,990 (+1023%) from 2023
Net Income
Down-$3,344,608
Down $3,127,827 (-1443%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
SEE SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,899,924 | $61,147 | ▼ $3,838,777 |
| Cash and Non-Interest-Bearing Accounts | $0 | $0 | → $0 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Accounts Receivable | $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 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | $0 | → $0 |
| Total Assets | $3,900,896 | $4,338,156 | ▲ $437,260 |
| Other Assets Total | $972 | $4,277,009 | ▲ $4,276,037 |
| Liabilities | |||
| Other Liabilities | $972 | $4,277,009 | ▲ $4,276,037 |
| Accounts Payable and Accrued Expenses | $0 | $0 | → $0 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $972 | $4,277,009 | ▲ $4,276,037 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,899,924 | $61,147 | ▼ $3,838,777 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $3,899,924 | $61,147 | ▼ $3,838,777 |
| Total Liabilities and Net Assets / Fund Balance | $3,900,896 | $4,338,156 | ▲ $437,260 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $4,277,009 | - | - |
| Name | Title |
|---|---|
| N Scott Adzick Md | Chairman, Director |
| Jonathan M Chen Md | Former President, Director |
| Philip Storm Md | President/director |
| Karen Zur Md | Vice President/director |
| Jesse a Taylor Md | Director |
| John Flynn Md | Director |
| Michael Nance Md | Director |
| Monte Mills Md | Former Director |
| Gil Binenbaum Md | Secretary, Director |
| Thomas Kolon Md | Treasurer, Director |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $4,275,000 |
| Other Expenses | $5,177 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $4,275,000 | - | - | $4,275,000 |
| Fees for Service Investment Mgmnt Fees | - | $5,177 | - | $5,177 |
| Total Functional Expenses | $4,275,000 | $5,177 | $0 | $4,280,177 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,280,177 |
| Total Expenses per Audited Statements | $4,280,177 |
| Total Expenses per Form 990 | $4,280,177 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Chop Foundation | Philadelphia, PA | 501(c)(3) | Cap. Campaign Pledge | $4,275,000 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Liability | Amount |
|---|---|
| Due to Affiliates | $4,277,009 |
“Certain of the organization's affiliated entities serve as members, without economic rights in the organization.”
“Certain directors on the organization's board are appointed as a result of holding particular positions at chop or certain of its affiliates.”
“Certain actions of the board of directors of the organization, such as amendments to the bylaws, are subject to approval by the children's hospital of philadelphia practice association (choppa), a related organization that coordinates many activities of the practice plans affiliated with the children's hospital of philadelphia.”
“There are no committees with authority to act on behalf of the board.”
“Prior to its filing, a copy of this return was reviewed with the audit, compliance, and risk committee of the children's hospital of philadelphia board and made available to all members of the board.”
“The children's hospital of philadelphia maintains a conflicts of interest program pursuant to its written conflicts of interest (coi) policy applicable to the hospital and its affiliates. The policy requires submission of annual conflict of interest disclosures by trustees, officers members of senior management, members of the medical staff, researchers, and certain others employed by or affiliated with the hospital and its affiliates to the hospital's office of compliance and privacy (ocp). The disclosures cover gifts, outside interests, outside activities and other matters that may constitute a potential or actual conflict of interest. Disclosures submitted by trustees, officers, and members of senior management (including key employees) are reviewed by the ocp and the office of general counsel and summaries are reviewed by the audit, compliance and risk committee of the board. Where appropriate, written coi management plans are put in place and monitored for compliance by the ocp.”
“Form 990 and financial statements are made available upon request. The conflicts of interest policy is available on the children's hospital of philadelphia's website.”
“Supports medical and surgical care for patients and educational research and administrative services to the children's hospital of philadelphia and the university of pennsylvania of medicine.”
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/Desc | 0 | TO PROVIDE SUPPORT FOR THE HEALTH CARE, SURGICAL, RESEARCH AND TEACHING SERVICES OF CHILDREN'S SURGICAL ASSOCIATES, LTD. (CSA) AND CHILDREN'S SURGICAL ASSOCIATES OF NEW JERSEY, INC. (CSA-NJ). |
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| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 845016 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 845016 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -494169 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3899924 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 61147 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 972 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4277009 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 972 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4277009 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | N SCOTT ADZICK MD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 372000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 164406 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 9187 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -216781 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 381187 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 164406 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -3344608 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | SURGICAL ASSOCIATES RESEARCH AND EDUCATIONAL FOUNDATION ("SAREF") WAS FORMED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES TO SUPPORT CSA AND CSA-NJ AND FOR THE PURPOSE OF FUNDING RESEARCH AND DEVELOPMENT OF ACADEMIC ENDEAVORS WITHIN THESE ENTITIES. BOTH CSA AND CSA-NJ ARE ORGANIZED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES AND CONSTITUTE THE SURGICAL SERVICES PHYSICIAN PRACTICE PLANS FOR THE CHILDREN'S HOSPITAL OF PHILADELPHIA. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | WITHOUT SAREF, CSA AND CSA-NJ WOULD HAVE TO FUND ITS OWN RESEARCH AND DEVELOPMENT OF ANY ACADEMIC ENDEAVORS WITHIN CSA AND CSA-NJ. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART IV, SECTION E, LINE 2A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | SCHEDULE A, PART IV, SECTION E, LINE 2B |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 232589322 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 223348481 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | CHILDREN'S SURGICAL ASSOCIATES LTD |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | CHILDREN'S SURGICAL ASSOCIATES OF NJ |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4280177 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -494169 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4277009 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM AFFILIATES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4277009 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO AFFILIATES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -494169 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 935569 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 4277009 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4280177 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4277009 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 935569 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 441400 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4280177 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 4275000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | N/A |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | CAP. CAMPAIGN PLEDGE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | CHOP FOUNDATION |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 232237932 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 3401 CIVIC CENTER BLVD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 19103 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | FMV |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SURGICAL ASSOCIATES RESEARCH AND EDUCATION FOUNDATION ("SAREF") PROVIDES THIS GRANT FOR THE GENERAL SUPPORT OF THE CHILDREN'S HOSPITAL OF PHILADELPHIA FOUNDATION, A RELATED ORGANIZATION. SAREF ENSURES THAT THE GRANT RECIPIENT IS A TAX-EXEMPT ENTITY. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PART I, LINE 1 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
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