Civic Intelligence

York County Council on Aging Inc

EIN 23-7068964 • 501(c)3 • Rock Hill, SC

Profile

York county council on aging's (yccoa) mission is to serve as a focal point for the provision and coordination of a broad range of services and activities for senior adults in york and chester counties, sc. We strive to improve health and wellness, decrease isolation, and provide assistance to seniors that will enhance their ability to live independently and remain out of institutions and will help to improve the quality of their lives.

PO Box 11519Rock Hill, SC 29731

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.03x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

26th percentile

-7.1%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

17th percentile

-8.4%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

53rd percentile

8.6%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,688,642

Down $421,632 (-14%) from 2023

Liabilities

Down

$119,885

Down $82,530 (-41%) from 2023

Net Assets

Down

$2,568,757

Down $339,102 (-12%) from 2023

Revenue

Up

$3,475,243

Up $188,349 (+5.7%) from 2023

Expenses

Up

$3,721,703

Up $300,683 (+8.8%) from 2023

Net Income

Down

-$246,460

Down $112,334 (-84%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,111,463Liabilities 2011: $235,441Net Assets 2011: $1,876,0222011Assets 2017: $1,813,438Liabilities 2017: $286,887Net Assets 2017: $1,526,5512017Assets 2018: $1,862,839Liabilities 2018: $124,066Net Assets 2018: $1,738,7732018Assets 2019: $2,059,218Liabilities 2019: $140,630Net Assets 2019: $1,918,5882019Assets 2020: $3,199,996Liabilities 2020: $186,492Net Assets 2020: $3,013,5042020Assets 2021: $3,612,236Liabilities 2021: $425,971Net Assets 2021: $3,186,2652021Assets 2022: $3,201,891Liabilities 2022: $160,932Net Assets 2022: $3,040,9592022Assets 2023: $3,110,274Liabilities 2023: $202,415Net Assets 2023: $2,907,8592023Assets 2024: $2,688,642Liabilities 2024: $119,885Net Assets 2024: $2,568,7572024

Highlighted filing

2024

Assets$2,688,642
Liabilities$119,885
Net Assets$2,568,757

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,592,2322011Revenue 2017: $2,748,064Expenses 2017: $2,633,461Net Income 2017: $114,6032017Revenue 2018: $2,998,859Expenses 2018: $2,786,637Net Income 2018: $212,2222018Revenue 2019: $2,949,864Expenses 2019: $2,770,049Net Income 2019: $179,8152019Revenue 2020: $4,070,611Expenses 2020: $2,975,695Net Income 2020: $1,094,9162020Revenue 2021: $2,936,130Expenses 2021: $2,763,369Net Income 2021: $172,7612021Revenue 2022: $2,944,636Expenses 2022: $3,089,942Net Income 2022: -$145,3062022Revenue 2023: $3,286,894Expenses 2023: $3,421,020Net Income 2023: -$134,1262023Revenue 2024: $3,475,243Expenses 2024: $3,721,703Net Income 2024: -$246,4602024

Highlighted filing

2024

Revenue$3,475,243
Expenses$3,721,703
Net Income-$246,460

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 2, 2025
Return Version
2023v6.0
Gross Receipts
$3,475,243
Mission and Program Overview

Mission

York county council on aging's (yccoa) mission is to serve as a focal point for the provision and coordination of a broad range of services and activities for senior adults in york and chester counties, sc. We strive to improve health and wellness, decrease isolation, and provide assistance to seniors that will enhance their ability to live independently and remain out of institutions and will help to improve the quality of their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,775,514$1,332,855▼ $442,659
Pledges and Grants Receivable$713,094$726,681▲ $13,587
Land, Buildings, and Equipment, Net$588,687$534,168▼ $54,519
Prepaid Expenses and Deferred Charges$12,227$74,139▲ $61,912
Inventories for Sale or Use$4,781$3,236▼ $1,545
Total Assets$3,110,274$2,688,642▼ $421,632
Other Assets Total$15,971$17,563▲ $1,592
Liabilities
Accounts Payable and Accrued Expenses$202,415$119,885▼ $82,530
Total Liabilities$202,415$119,885▼ $82,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,907,859$2,568,757▼ $339,102
Total Net Assets Fund Balance$2,907,859$2,568,757▼ $339,102
Total Liabilities and Net Assets / Fund Balance$3,110,274$2,688,642▼ $421,632

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$403,827$1,626,593$2,030,420
Equipment$42,907$369,252$412,159
Leasehold Improvements$87,434$137,442$224,876
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lauren GilesExecutive DiFT$75,962$75,962

Board Members and Trustees

NameTitle
Tracy PlunkettChairman
Doris BrowderVice Chairma
Alex BlackmonBoard Member
Brown SimpsonBoard Member
Charles HelmsBoard Member
Jane WasilewskiBoard Member
Paul DillinghamBoard Member
Sony ReiversBoard Member
Taylor ThomanBoard Member
Trina PerryBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,375,124
Program Service Revenue
$0
Investment Income
$21,033
Other Revenue
$79,086
All Other Contributions
$500,083
Change in Net Assets
$-246,460

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Commercial1$389,740
Total Noncash Contributions1$389,740

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,475,243
Total Revenue per Audited Statements
$3,475,243
Total Revenue per Form 990
$3,475,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,087,046
Salaries, Compensation, and Employee Benefits$1,634,657
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,284,120$274,575-$1,558,695
Depreciation Depletion-$202,065-$202,065
All Other Expenses$451,054$-262,446-$188,608
Occupancy$111,578$15,232-$126,810
Other Expenses$92,254$16,265-$108,519
Fees for Services Other$63,737$36,048-$99,785
Current Officers, Directors, Trustees, and Key Employees$62,577$13,385-$75,962
Insurance$31,329$20,008-$51,337
Travel$5,498$200-$5,698
Advertising$280$1,678-$1,958
Total Functional Expenses$3,005,701$716,002$0$3,721,703

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,721,703
Total Expenses per Audited Statements$3,721,703
Total Expenses per Form 990$3,721,703
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
Annual disclosure for covered persons
Yes
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
Yes
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

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

All necessary documentation for the 990 will be presented for review by the executive committee of the board of directors upon its completion. A copy of the completed 990 will be sent to all board members. The board unanimously voted that the executive committee would review the completed 990 prior to the submission of the document.

Form 990, Page 6, Part VI, Line 12C

It is the policy of the board of directors of the york county council on aging to annually review the conflict of interest policy. Following the review and acceptance of the policy, each member of the board signs that they have received and understand the policy. The signed forms are kept on file. For any possible conflict of interest in any matter, the board member must declare the conflict and it is recorded in the board minutes.

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

If a salary increase or change in the compensation package for the executive director is to occur, a wage comparability study is performed that includes compensation of executive directors and top officials at other local non-profit agencies of similar size and focus, as well as other council on aging agencies of similar size in the state of south carolina. This study is received, accepted, and reviewed by the full board of directors at the june board meeting each year. It is at this meeting that the budget for the upcoming year is determined and salary increases for agency staff are approved.

Form 990, Page 6, Part VI, Line 19

The york county council on aging makes available its governing documents, conflict of interest policy, and financial statements to the public by written request to the executive director.

Filing and Contact Details

Filer

Filer Name
York County Council on Aging Inc
EIN
23-7068964
Phone
8033276694
Address
PO BOX 11519, ROCK HILL, SC 29731

Signing Officer

Name
Lauren Giles
Title
Executive Director
Phone
8033276694
Signed
2025-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Giles
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
83
Volunteers
213

Preparer

Firm
Phillips Cpas & Advisors
Address
201 LAVINIA AVE, GREENVILLE, SC 29601
Preparer
Matthew V Phillips
Phone
8642361380
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

To adjust audited financial statements.

FORM 990 - ORGANIZATION'S MISSION

York county council on aging's (yccoa) mission is to serve as a focal point for the provision and coordination of a broad range of services and activities for senior adults in york and chester counties, sc. We strive to improve health and wellness, decrease isolation, and provide assistance to seniors that will enhance their ability to live independently and remain out of institutions and will help to improve the quality of their lives.

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

Yccoa provides a hot, noon day meal, three to five times a week in a group dining setting in six senior centers in york and chester counties. Senior citizens participate in a variety of activities such as exercise, nutritional education, crafts, games, and trips. The meals improve the nutritional health of the clients, while attending the senior center decreases their social isolation. During the 2023-2024 fiscal year, 18,951 congregate meals were served in york county and 9,961 were served in chester county. Yccoa also delivers a hot meal, five days a week or a box of five frozen meals once a week, to the residences of home bound elderly individuals in both york and chester counties who live alone, are unable to prepare their own meals, and have no one who is able to provide a meal for them. This service enables many seniors to remain in their own homes, maintain their independence, and stay out of nursing homes. This fiscal year, york county provided 91,860 hot and 15,642 frozen meals in york county and 16,098 frozen meals in chester county. The agency also provides shelf stable emergency meal bags for its homebound clients. These meal bags contain canned and dry goods that can be consumed without cooking and have the nutritional equivalence of seven meals. This fiscal year, 1,750 shelf stable meals were delivered in york county and 400 were delivered in chester county.

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

Yccoa operates two subsidized low income senior housing complexes. They provide a social worker at each of these projects to assist the clients with needs such as receiving food stamps and other benefits, in-home services, and financial assistance. These social workers help with all aspects of the clients' needs.

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IRS990/MissionDesc0YORK COUNTY COUNCIL ON AGING'S (YCCOA) MISSION IS TO SERVE AS A FOCAL POINT FOR THE PROVISION AND COORDINATION OF A BROAD RANGE OF SERVICES AND ACTIVITIES FOR SENIOR ADULTS IN YORK AND CHESTER COUNTIES, SC. WE STRIVE TO IMPROVE HEALTH AND WELLNESS, DECREASE ISOLATION, AND PROVIDE ASSISTANCE TO SENIORS THAT WILL ENHANCE THEIR ABILITY TO LIVE INDEPENDENTLY AND REMAIN OUT OF INSTITUTIONS AND WILL HELP TO IMPROVE THE QUALITY OF THEIR LIVES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0YCCOA PROVIDES A COORDINATED TRANSPORTATION SYSTEM TO THE RESIDENTS OF YORK AND CHESTER COUNTIES, SC. WITH ITS FUNDING FROM THE LT. GOVERNOR'S OFFICE ON AGING, YCCOA PROVIDES TRANSPORTATION FOR ITS CONGREGATE SENIOR CLIENTS TO ATTEND THE SENIOR CENTER IN THEIR COMMUNITY. YCCOA PROVIDED 105,183 PASSENGER MILES FOR THIS SERVICE DURING THE 2023-2024 FISCAL YEAR. THE MILEAGE FOR MEAL DELIVERY TOTALED 2,636. ADDITIONALLY, YCCOA PROVIDES A DEMAND RESPONSE TRANSPORTATION SERVICE TO THE GENERAL PUBLIC AND OPERATES UNDER THE NAME OF YORK COUNTY ACCESS. THIS SYSTEM TARGETS THE ELDERLY AND DISABLED TO ALLOW THEM ACCESS TO THE COMMUNITY AND MEDICAL APPOINTMENTS. THIS FISCAL YEAR, THESE SERVICES PROVIDED 212,762 PASSENGER MILES TO THE RESIDENTS OF YORK COUNTY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0YCCOA'S HOMEMAKER PROGRAM PROVIDES TRAINED HOMEMAKERS TO VISIT THE RESIDENCES OF HOMEBOUND ELDERLY INDIVIDUALS WHO ARE UNABLE TO MAINTAIN A CLEAN, SAFE ENVIRONMENT THAT IS NECESSARY FOR THEM TO REMAIN LIVING INDEPENDENTLY IN THEIR OWN HOMES. HOMEMAKERS PROVIDE SUCH SERVICES AS MOPPING, LAUNDRY, CHANGING LINENS, RUNNING ERRANDS, MAKING APPOINTMENTS, AND ANY OTHER SERVICE NECESSARY TO HELP THE CLIENT REMAIN SAFELY IN THEIR OWN HOME. IN THE 2023-2024 FISCAL YEAR, 8,806 HOURS OF HOMEMAKER SERVICE WERE PROVIDED TO RESIDENTS OF YORK COUNTY AND 2,017 TO THOSE IN CHESTER COUNTY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0YCCOA OPERATES TWO SUBSIDIZED LOW INCOME SENIOR HOUSING COMPLEXES. THEY PROVIDE A SOCIAL WORKER AT EACH OF THESE PROJECTS TO ASSIST THE CLIENTS WITH NEEDS SUCH AS RECEIVING FOOD STAMPS AND OTHER BENEFITS, IN-HOME SERVICES, AND FINANCIAL ASSISTANCE. THESE SOCIAL WORKERS HELP WITH ALL ASPECTS OF THE CLIENTS' NEEDS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ADJUST AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YORK COUNTY COUNCIL ON AGING'S (YCCOA) MISSION IS TO SERVE AS A FOCAL POINT FOR THE PROVISION AND COORDINATION OF A BROAD RANGE OF SERVICES AND ACTIVITIES FOR SENIOR ADULTS IN YORK AND CHESTER COUNTIES, SC. WE STRIVE TO IMPROVE HEALTH AND WELLNESS, DECREASE ISOLATION, AND PROVIDE ASSISTANCE TO SENIORS THAT WILL ENHANCE THEIR ABILITY TO LIVE INDEPENDENTLY AND REMAIN OUT OF INSTITUTIONS AND WILL HELP TO IMPROVE THE QUALITY OF THEIR LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YCCOA PROVIDES A HOT, NOON DAY MEAL, THREE TO FIVE TIMES A WEEK IN A GROUP DINING SETTING IN SIX SENIOR CENTERS IN YORK AND CHESTER COUNTIES. SENIOR CITIZENS PARTICIPATE IN A VARIETY OF ACTIVITIES SUCH AS EXERCISE, NUTRITIONAL EDUCATION, CRAFTS, GAMES, AND TRIPS. THE MEALS IMPROVE THE NUTRITIONAL HEALTH OF THE CLIENTS, WHILE ATTENDING THE SENIOR CENTER DECREASES THEIR SOCIAL ISOLATION. DURING THE 2023-2024 FISCAL YEAR, 18,951 CONGREGATE MEALS WERE SERVED IN YORK COUNTY AND 9,961 WERE SERVED IN CHESTER COUNTY. YCCOA ALSO DELIVERS A HOT MEAL, FIVE DAYS A WEEK OR A BOX OF FIVE FROZEN MEALS ONCE A WEEK, TO THE RESIDENCES OF HOME BOUND ELDERLY INDIVIDUALS IN BOTH YORK AND CHESTER COUNTIES WHO LIVE ALONE, ARE UNABLE TO PREPARE THEIR OWN MEALS, AND HAVE NO ONE WHO IS ABLE TO PROVIDE A MEAL FOR THEM. THIS SERVICE ENABLES MANY SENIORS TO REMAIN IN THEIR OWN HOMES, MAINTAIN THEIR INDEPENDENCE, AND STAY OUT OF NURSING HOMES. THIS FISCAL YEAR, YORK COUNTY PROVIDED 91,860 HOT AND 15,642 FROZEN MEALS IN YORK COUNTY AND 16,098 FROZEN MEALS IN CHESTER COUNTY. THE AGENCY ALSO PROVIDES SHELF STABLE EMERGENCY MEAL BAGS FOR ITS HOMEBOUND CLIENTS. THESE MEAL BAGS CONTAIN CANNED AND DRY GOODS THAT CAN BE CONSUMED WITHOUT COOKING AND HAVE THE NUTRITIONAL EQUIVALENCE OF SEVEN MEALS. THIS FISCAL YEAR, 1,750 SHELF STABLE MEALS WERE DELIVERED IN YORK COUNTY AND 400 WERE DELIVERED IN CHESTER COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YCCOA OPERATES TWO SUBSIDIZED LOW INCOME SENIOR HOUSING COMPLEXES. THEY PROVIDE A SOCIAL WORKER AT EACH OF THESE PROJECTS TO ASSIST THE CLIENTS WITH NEEDS SUCH AS RECEIVING FOOD STAMPS AND OTHER BENEFITS, IN-HOME SERVICES, AND FINANCIAL ASSISTANCE. THESE SOCIAL WORKERS HELP WITH ALL ASPECTS OF THE CLIENTS' NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL NECESSARY DOCUMENTATION FOR THE 990 WILL BE PRESENTED FOR REVIEW BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS UPON ITS COMPLETION. A COPY OF THE COMPLETED 990 WILL BE SENT TO ALL BOARD MEMBERS. THE BOARD UNANIMOUSLY VOTED THAT THE EXECUTIVE COMMITTEE WOULD REVIEW THE COMPLETED 990 PRIOR TO THE SUBMISSION OF THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IT IS THE POLICY OF THE BOARD OF DIRECTORS OF THE YORK COUNTY COUNCIL ON AGING TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY. FOLLOWING THE REVIEW AND ACCEPTANCE OF THE POLICY, EACH MEMBER OF THE BOARD SIGNS THAT THEY HAVE RECEIVED AND UNDERSTAND THE POLICY. THE SIGNED FORMS ARE KEPT ON FILE. FOR ANY POSSIBLE CONFLICT OF INTEREST IN ANY MATTER, THE BOARD MEMBER MUST DECLARE THE CONFLICT AND IT IS RECORDED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IF A SALARY INCREASE OR CHANGE IN THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR IS TO OCCUR, A WAGE COMPARABILITY STUDY IS PERFORMED THAT INCLUDES COMPENSATION OF EXECUTIVE DIRECTORS AND TOP OFFICIALS AT OTHER LOCAL NON-PROFIT AGENCIES OF SIMILAR SIZE AND FOCUS, AS WELL AS OTHER COUNCIL ON AGING AGENCIES OF SIMILAR SIZE IN THE STATE OF SOUTH CAROLINA. THIS STUDY IS RECEIVED, ACCEPTED, AND REVIEWED BY THE FULL BOARD OF DIRECTORS AT THE JUNE BOARD MEETING EACH YEAR. IT IS AT THIS MEETING THAT THE BUDGET FOR THE UPCOMING YEAR IS DETERMINED AND SALARY INCREASES FOR AGENCY STAFF ARE APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE YORK COUNTY COUNCIL ON AGING MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC BY WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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