Civic Intelligence

West Fallowfield Christian School

990 • Fiscal year 2017 • EIN 23-6004414

Jun 01, 2016 to May 31, 2017 • Filed on Oct 09, 2017

795 Fallowfield RdAtglen, PA 19310

(610) 593-5011

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.16x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.26x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

36th percentile

-0.8%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

38th percentile

-0.2%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

4.7%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,988,823

Down $3,496 (-0.2%) from 2016

Net Assets

Down

$1,675,335

Down $8,473 (-0.5%) from 2016

Liabilities

Up

$313,488

Up $4,977 (+1.6%) from 2016

Revenue

Up

$1,212,328

Up $53,870 (+4.7%) from 2016

Expenses

Up

$1,222,596

Up $39,159 (+3.3%) from 2016

Net Income

Up

-$10,268

Up $14,711 (+59%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2014: $2,089,059Liabilities 2014: $288,965Net Assets 2014: $1,800,0942014Assets 2015: $2,005,473Liabilities 2015: $293,841Net Assets 2015: $1,711,6322015Assets 2016: $1,992,319Liabilities 2016: $308,511Net Assets 2016: $1,683,8082016Assets 2017: $1,988,823Liabilities 2017: $313,488Net Assets 2017: $1,675,3352017Assets 2018: $1,915,911Liabilities 2018: $263,010Net Assets 2018: $1,652,9012018Assets 2019: $1,805,450Liabilities 2019: $262,308Net Assets 2019: $1,543,1422019Assets 2020: $1,857,825Liabilities 2020: $419,705Net Assets 2020: $1,438,1202020Assets 2021: $1,948,693Liabilities 2021: $245,565Net Assets 2021: $1,703,1282021Assets 2022: $1,859,770Liabilities 2022: $176,997Net Assets 2022: $1,682,7732022Assets 2023: $1,859,616Liabilities 2023: $174,865Net Assets 2023: $1,684,7512023Assets 2024: $1,903,031Liabilities 2024: $190,409Net Assets 2024: $1,712,6222024

Highlighted filing

2017

Assets$1,988,823
Liabilities$313,488
Net Assets$1,675,335

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,172,934Expenses 2014: $1,114,549Net Income 2014: $58,3852014Revenue 2015: $1,047,006Expenses 2015: $1,105,469Net Income 2015: -$58,4632015Revenue 2016: $1,158,458Expenses 2016: $1,183,437Net Income 2016: -$24,9792016Revenue 2017: $1,212,328Expenses 2017: $1,222,596Net Income 2017: -$10,2682017Revenue 2018: $1,260,065Expenses 2018: $1,273,704Net Income 2018: -$13,6392018Revenue 2019: $1,243,588Expenses 2019: $1,352,673Net Income 2019: -$109,0852019Revenue 2020: $1,157,221Expenses 2020: $1,262,305Net Income 2020: -$105,0842020Revenue 2021: $1,191,766Expenses 2021: $929,382Net Income 2021: $262,3842021Revenue 2022: $1,252,703Expenses 2022: $1,269,437Net Income 2022: -$16,7342022Revenue 2023: $1,370,812Expenses 2023: $1,373,221Net Income 2023: -$2,4092023Revenue 2024: $1,503,266Expenses 2024: $1,481,510Net Income 2024: $21,7562024

Highlighted filing

2017

Revenue$1,212,328
Expenses$1,222,596
Net Income-$10,268
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 9, 2017
Return Version
2016v3.0
Gross Receipts
$1,275,351
Mission and Program Overview

Mission

West fallowfield christian schools mission is to partner with christian parents and churches to provide a strong academic and spiritual foundation for students in preschool through eighth grade. Our school exists to nurture our children in faith-infused opportunities that are grounded in scripture and filled with prayer and praise.

Education of students preschool through eighth grade in a christian environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,692,257$1,678,991▼ $13,266
Savings and Temporary Cash Investments-$101,374-
Cash and Non-Interest-Bearing Accounts$215,038$89,361▼ $125,677
Accounts Receivable$36,609$78,647▲ $42,038
Investments in Publicly Traded Securities$40,468$33,830▼ $6,638
Prepaid Expenses and Deferred Charges$7,947$6,620▼ $1,327
Total Assets$1,992,319$1,988,823▼ $3,496
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,000$238,000▼ $12,000
Accounts Payable and Accrued Expenses$51,149$38,485▼ $12,664
Deferred Revenue$7,362$37,003▲ $29,641
Total Liabilities$308,511$313,488▲ $4,977
Net Assets / Fund Balance
Unrestricted Net Assets$1,634,572$1,627,585▼ $6,987
Temporarily Rstr Net Assets$49,236$47,750▼ $1,486
Total Net Assets Fund Balance$1,683,808$1,675,335▼ $8,473
Total Liabilities and Net Assets / Fund Balance$1,992,319$1,988,823▼ $3,496

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,343,019$1,188,273$2,531,292
Equipment$16,917$258,330$275,247
Land$225,000-$225,000
Leasehold Improvements$94,055$83,464$177,519
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cindy RohrerPresident
Elizabeth EckmanDirector
Matthew HersheyDirector
Ming YuDirector
Orpha LonganeckerDirector
Rebecca HowellSecretary
Shawn WareTreasurer
Tina BareVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$203,686
Program Service Revenue
$889,063
Investment Income
$1,845
Other Revenue
$117,734
All Other Contributions
$203,686
Change in Net Assets
$-10,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$783,892
Other Expenses$313,163
Grants and Similar Amounts Paid$125,541
Total Fundraising Expense$36,187
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$553,271$137,441$29,542$720,254
Grants to Domestic Individuals$125,541--$125,541
Depreciation Depletion$76,100$4,006-$80,106
Insurance$61,434$9,093$584$71,111
Occupancy$52,922$2,785-$55,707
Payroll Taxes$38,927$9,670$2,079$50,676
Pension Plan Contributions$12,962--$12,962
Conferences and Meetings$11,067--$11,067
Interest$8,750--$8,750
Fees for Services Accounting-$8,543-$8,543
Office Expenses$985$5,386-$6,371
Other Expenses$4,908$9,154-$4,908
Fees for Service Investment Mgmnt Fees-$4,103-$4,103
Advertising--$3,982$3,982
Total Functional Expenses$996,228$190,181$36,187$1,222,596
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$158,961
Fundraising Direct Expenses$50,547
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$36,739$36,739$13,590$23,149
Auction$33,041$33,041$5,817$27,224
Total Events$158,961$158,961$50,547$108,414
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
Yes
Audit committee
Yes
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
Yes
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 11B

Form 990 is reviewed by finance committee before filing, but not by each member of the board of directors.

Form 990, Page 6, Part VI, Line 15A

The finance committee reviews and recommends any compensation changes for the school principal, teachers, and support staff. All salary changes are approved by the school board.

Form 990, Page 6, Part VI, Line 19

The school does not make governing documents or internal policy statements available to the public. Financial records are available upon request. Yearly budgets are presented to families of the students.

Filing and Contact Details

Filer

Filer Name
West Fallowfield Christian School
EIN
23-6004414
Phone
6105935011
Address
795 FALLOWFIELD RD, ATGLEN, PA 19310

Signing Officer

Name
Robert Martin
Title
Principal
Phone
6105935011
Signed
2017-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Martin
Formed
1975
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
45
Volunteers
40

Preparer

Firm
Hostetter & Hostetter CPA
Address
40 FRIENDLY DRIVE, QUARRYVILLE, PA 17566
Preparer
Christopher C Ployd CPA
Phone
7172842468
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

West fallowfield christian schools mission is to partner with christian parents and churches to provide a strong academic and spiritual foundation for students in preschool through eighth grade. Our school exists to nurture our children in faith-infused opportunities that are grounded in scripture and filled with prayer and praise.

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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYInvestmentIncomeAmt01361
IRS990/PYOtherExpensesAmt0336372
IRS990/PYOtherRevenueAmt0104404
IRS990/PYProgramServiceRevenueAmt0846123
IRS990/PYRevenuesLessExpensesAmt0-24979
IRS990/PYSalariesCompEmpBnftPaidAmt0723966
IRS990/PYTotalExpensesAmt01183437
IRS990/PYTotalRevenueAmt01158458
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-10268
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IRS990/RentalIncomeOrLossGrp/RealAmt09320
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0889063
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0101374
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01343019
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01188273
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02531292
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt016917
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0258330
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0275247
IRS990ScheduleD/LandGrp/BookValueAmt0225000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0225000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt094055
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt083464
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0177519
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01678991
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NOTICES ARE PLACED IN SEVERAL NEWSPAPERS OR GENERAL CIRCULATION IN THE SURROUNDING COMMUNITIES FOR THE PURPOSE OF INVITING PROSPECTIVE STUDENTS TO ATTEND AN OPEN HOUSE ON THE SCHOOL'S CAMPUS. THE NOTICES CONTAIN LANGUAGE SPECIFICALLY DESCRIBING THE SCHOOL'S NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PA GRANT RECEIVED FOR TEXTBOOKS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt050547
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0AUCTION
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033041
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt089181
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0158961
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036739
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt033041
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt089181
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0158961
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0108414
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt031140
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt050547
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013590
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05817
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0125541
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0TUITION REDUCT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt065
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS AND FINANCIAL AID ARE AWARDED SOLELY FOR THE PURPOSE OF ATTENDING THE SCHOOL. APPLICATIONS FOR SCHOLARSHIPS AND FINANCIAL AID ARE SUBMITTED BY PARENTS/GUARDIANS OF STUDENTS ACCEPTED FOR ADMISSION. THE AMOUNT OF AID AVAILABLE IS BASED UPON THE LEVEL OF DONATIONS RECEIVED FROM THE PUBLIC. THE FINANCE COMMITTEE MAKES FINAL SELECTIONS OF THE AMOUNT OF AID EACH STUDENT CAN BE OFFERED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WEST FALLOWFIELD CHRISTIAN SCHOOLS MISSION IS TO PARTNER WITH CHRISTIAN PARENTS AND CHURCHES TO PROVIDE A STRONG ACADEMIC AND SPIRITUAL FOUNDATION FOR STUDENTS IN PRESCHOOL THROUGH EIGHTH GRADE. OUR SCHOOL EXISTS TO NURTURE OUR CHILDREN IN FAITH-INFUSED OPPORTUNITIES THAT ARE GROUNDED IN SCRIPTURE AND FILLED WITH PRAYER AND PRAISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY FINANCE COMMITTEE BEFORE FILING, BUT NOT BY EACH MEMBER OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE REVIEWS AND RECOMMENDS ANY COMPENSATION CHANGES FOR THE SCHOOL PRINCIPAL, TEACHERS, AND SUPPORT STAFF. ALL SALARY CHANGES ARE APPROVED BY THE SCHOOL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL DOES NOT MAKE GOVERNING DOCUMENTS OR INTERNAL POLICY STATEMENTS AVAILABLE TO THE PUBLIC. FINANCIAL RECORDS ARE AVAILABLE UPON REQUEST. YEARLY BUDGETS ARE PRESENTED TO FAMILIES OF THE STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt047750
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01992319
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0203686
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036187
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0190181
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0996228
IRS990/TotalFunctionalExpensesGrp/TotalAmt01222596
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0313488
IRS990/TotalLiabilitiesGrp/BOYAmt0308511
IRS990/TotalLiabilitiesGrp/EOYAmt0313488
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IRS990/TotalProgramServiceExpensesAmt0996228
IRS990/TotalProgramServiceRevenueAmt0889063
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0900228
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01212328
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01992319
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt01634572
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01627585
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0795 FALLOWFIELD ROAD
IRS990/USAddress/CityNm0ATGLEN
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019310

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