Civic Intelligence

Policy Studies Organization

EIN 23-7163011 • 501(c)3 • Washington, DC

Profile

Disseminate policy research by publishing 21 journals and organizing international conferences to promote the publishing of policy research. Journals supported by over 4,030 universities in 97 countries. Assist universities/institutions in the diffusion of information.

1367 Connecticut Ave NWWashington, DC 20036

www.ipsonet.org

Siviq Scores

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

Liabilities / Assets

99th percentile

3.47x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.86x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

22nd percentile

-10%

Higher net margin than 22% 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

5th percentile

-37%

Faster asset growth than 5% of similar nonprofits.

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

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

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

Assets

Down

$318,394

Down $490,831 (-61%) from 2022

Liabilities

Up

$1,103,274

Up $105,404 (+11%) from 2022

Net Assets

Down

-$784,880

Down $596,235 (-316%) from 2022

Revenue

Up

$1,283,226

Up $272,856 (+27%) from 2022

Expenses

Up

$1,412,339

Up $115,075 (+8.9%) from 2022

Net Income

Up

-$129,113

Up $157,781 (+55%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2011: $381,053Liabilities 2011: $250,000Net Assets 2011: $131,0532011Assets 2012: $376,376Liabilities 2012: $200,000Net Assets 2012: $176,3762012Assets 2013: $185,349Liabilities 2013: $150,000Net Assets 2013: $35,3492013Assets 2014: $221,031Liabilities 2014: $150,000Net Assets 2014: $71,0312014Assets 2015: $185,616Liabilities 2015: $150,000Net Assets 2015: $35,6162015Assets 2016: $198,000Liabilities 2016: $145,834Net Assets 2016: $52,1662016Assets 2017: $213,699Liabilities 2017: $145,834Net Assets 2017: $67,8652017Assets 2018: $219,502Liabilities 2018: $87,498Net Assets 2018: $132,0042018Assets 2019: $270,494Liabilities 2019: $87,498Net Assets 2019: $182,9962019Assets 2020: $273,500Liabilities 2020: $208,236Net Assets 2020: $65,2642020Assets 2022: $809,225Liabilities 2022: $997,870Net Assets 2022: -$188,6452022Assets 2024: $318,394Liabilities 2024: $1,103,274Net Assets 2024: -$784,8802024

Highlighted filing

2024

Assets$318,394
Liabilities$1,103,274
Net Assets-$784,880

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $699,7262011Expenses 2012: $709,9572012Revenue 2013: $628,058Expenses 2013: $769,085Net Income 2013: -$141,0272013Revenue 2014: $789,538Expenses 2014: $753,856Net Income 2014: $35,6822014Revenue 2015: $848,287Expenses 2015: $883,702Net Income 2015: -$35,4152015Revenue 2016: $809,582Expenses 2016: $793,032Net Income 2016: $16,5502016Revenue 2017: $971,560Expenses 2017: $955,861Net Income 2017: $15,6992017Revenue 2018: $918,249Expenses 2018: $854,110Net Income 2018: $64,1392018Revenue 2019: $1,132,932Expenses 2019: $1,081,940Net Income 2019: $50,9922019Revenue 2020: $888,737Expenses 2020: $1,006,469Net Income 2020: -$117,7322020Revenue 2022: $1,010,370Expenses 2022: $1,297,264Net Income 2022: -$286,8942022Revenue 2024: $1,283,226Expenses 2024: $1,412,339Net Income 2024: -$129,1132024

Highlighted filing

2024

Revenue$1,283,226
Expenses$1,412,339
Net Income-$129,113

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$1.10$0.78$1.28$1.41$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$1.00$0.19$1.01$1.30$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.21$0.07$0.89$1.01$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.09$0.18$1.13$1.08$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.09$0.13$0.92$0.85$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.15$0.07$0.97$0.96$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.15$0.05$0.81$0.79$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.15$0.04$0.85$0.88$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.15$0.07$0.79$0.75$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.19$0.15$0.04$0.63$0.77$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.20$0.18$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.25$0.13$0.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,283,226
Mission and Program Overview

Mission

Disseminate policy research by publishing 21 journals and organizing international conferences to promote the publishing of policy research. Journals supported by over 4,030 universities in 97 countries. Assist universities/institutions in the diffusion of information.

We own and publish 38 academic journals. These assets are not reportable under current usa accounting rules. A recent sba low interest loan is permitting expansion. See schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$263,544$261,795▼ $1,749
Cash and Non-Interest-Bearing Accounts$54,816$51,599▼ $3,217
Prepaid Expenses and Deferred Charges$17,197--
Total Assets$340,557$318,394▼ $22,163
Other Assets Total$5,000$5,000→ $0
Liabilities
Other Liabilities$996,324$1,144,981▲ $148,657
Accounts Payable and Accrued Expenses-$-41,707-
Total Liabilities$996,324$1,103,274▲ $106,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-655,767$-784,880▼ $129,113
Total Net Assets Fund Balance$-655,767$-784,880▼ $129,113
Total Liabilities and Net Assets / Fund Balance$340,557$318,394▼ $22,163

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$261,795$69,528$331,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel Gutierrez-sandovalExec Dir/secFT$120,000$120,000

Board Members and Trustees

NameTitle
Dr Paul RichPresident
Angela MatysiakVice Preside
Guillermo De Los ReyesVice Preside
Vernon SmithVice Preside
Victoria BasoloVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$380,020
Program Service Revenue
$903,176
Investment Income
$30
Other Revenue
$0
All Other Contributions
$380,020
Change in Net Assets
$-129,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$650,682
Salaries, Compensation, and Employee Benefits$600,557
Grants and Similar Amounts Paid$161,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,080$224,150-$454,230
Occupancy-$161,928-$161,928
Grants to Domestic Individuals$161,100--$161,100
Current Officers, Directors, Trustees, and Key Employees-$120,000-$120,000
Other Expenses$114,427--$114,427
Travel$87,647$11,679-$99,326
Office Expenses-$69,116-$69,116
Fees for Services Other$64,158--$64,158
Conferences and Meetings$53,701--$53,701
Fees for Services Accounting-$34,852-$34,852
Interest-$29,645-$29,645
Payroll Taxes-$26,327-$26,327
Information Technology-$14,085-$14,085
Insurance-$7,694-$7,694
Depreciation Depletion-$1,750-$1,750
Total Functional Expenses$711,113$701,226$0$1,412,339
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loan 3/31/2022$945,811
Other Liabilities$170,000
Note Payable Wiley-blackwell$29,170
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The single member class are those individuals paying annual dues to receive all 19 published subscription journals. Each member has the same voting rights.

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

Members are elected at the annual meeting. All members attending the annual meeting can vote on all agenda items reguiring a member vote.

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

All members can vote at the annual meeting. Membership approves most matters after the fact at the annual meeting. To the extent future matters are put to a vote at the annual meeting, members are allowed to discuss and vote.

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

The governing board reviews the annual 990 in electronic form prior to paper filing with the irs.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the general public upon specific written reguest.

Filing and Contact Details

Filer

Filer Name
Policy Studies Organization
EIN
23-7163011
Phone
2173558979
Address
1367 CONNECTICUT AVE NW, WASHINGTON, DC 20036

Signing Officer

Name
Dr Paul Rich
Title
President
Phone
2173558979
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Paul Rich
Formed
1972
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
5
Employees
5
Volunteers
4

Preparer

Firm
Goldin Group LLC
Address
4500 EAST-WEST HWY 710, BETHESDA, MD 20814
Preparer
Svitlana Kernizan
Phone
3019130008
Supplemental Narrative

Additional Explanations

Form 990

Part i, line 1, summary journals help drive the organization's mission to disseminate policy scholarship and help decision makers understand policy issues. 19 journals are published by wiley and subscriptions are sold to about 8000 institutions in 93 countries. 6 journals are sponsored by the american public university system, and the others are open access. Individual journal offices with host institutions sponsor conferences and research. Conferences have produced a number of videos that are open access, and we encourage their use for teaching and classroom purposes.

Form 990, Part III

Part iii, line 1, organization's mission donation of journal subscriptions to developing countries is done via a third-party organization, research 4 life, at: https://www.research4life.org. Part iii line 4a, program service accomplishments journals remain the main assets and source of income for the organization, specifically 19 that are published and sold by wiley on our behalf, and 6 that are sponsored by the american public university system. These assets are not reportable under current usa accounting rules. As such, a main concern is to continue driving growth part iii line 4c, program service accomplishments these books are part of our assets that are not reportable under current usa accounting rules. These are published under a print-on-demand model, which means there are minimal costs to maintaining the catalogue.

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

These programs are part of the overall pso support of policy curriculum and scholarship. They are meant to sustain teaching by producing multi-media and multidisciplinary content. The goal of pso is to disseminate scholarship and promote interdisciplinary discussion of current issues. Pso takes no ideological stance, and its boards, committees, and staff are international, as well as its overall scope. All pso journals are furnished to several thousand universities in developing countries at no charge. All of pso's digital assets are backed up, including the video library with about 660 video recordings of lectures and sessions held during our various conferences. Pso has donated various sculpture artworks in the dupont circle neighborhood in washington dc in cooperation with the cavanaugh foundation: https://democraticwoman.org/cavanaugh-sculpture-garden and more are planned in the coming years.

Form 990, Part X

Pso's debt is a 30-year loan at 3% interest from the small business association.

Raw XML Appendix394 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0CONFERENCES: THE CONFERENCES ARE MEANT TO PROMOTE AND SUPPORT OUR JOURNALS BY ENLARGING THE POTENTIAL NETWORKS OF RESEARCHERS LOOKING FOR ACADEMIC PLATFORMS TO PUBLISH THEIR RESEARCH, REFLECTED IN THE INCREASE IN ARTICLES SUBMITTED AND ARTICLES PUBLISHED IN THE JOURNALS YEAR AFTER YEAR. THE CONFERENCES ARE ALSO USEFUL TO CREATE CONTENT (VIDEO RECORDINGS) THAT CAN SERVE AS ADDED VALUE TO THE JOURNALS THEY ARE CONNECTED TO. OUR GOAL IS TO FIND WAYS TO INCREASINGLY MONETIZE THIS CONTENT. WE CURRENTLY RECEIVE ABOUT 5K IN ROYALTIES FOR SOME OF OUR VIDEOS AND WE THINK THERE IS POTENTIAL TO INCREASE THAT AS WE PUSH FOR OUR JOURNALS TO BE INCREASINGLY USED IN CURRICULUM DEVELOPMENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WESTPHALIA PRESS: SUPPORTS THE PSO MISSION TO DISSEMINATE SCHOLARSHIP BY OFFERING FAIR AND AFFORDABLE PUBLISHING OPTIONS FOR AUTHORS. 31 BOOKS IN TOTAL WERE PUBLISHED IN 2024.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THESE PROGRAMS ARE PART OF THE OVERALL PSO SUPPORT OF POLICY CURRICULUM AND SCHOLARSHIP. THEY ARE MEANT TO SUSTAIN TEACHING BY PRODUCING MULTI-MEDIA AND MULTIDISCIPLINARY CONTENT. THE GOAL OF PSO IS TO DISSEMINATE SCHOLARSHIP AND PROMOTE INTERDISCIPLINARY DISCUSSION OF CURRENT ISSUES. PSO TAKES NO IDEOLOGICAL STANCE, AND ITS BOARDS, COMMITTEES, AND STAFF ARE INTERNATIONAL, AS WELL AS ITS OVERALL SCOPE. ALL PSO JOURNALS ARE FURNISHED TO SEVERAL THOUSAND UNIVERSITIES IN DEVELOPING COUNTRIES AT NO CHARGE. ALL OF PSO'S DIGITAL ASSETS ARE BACKED UP, INCLUDING THE VIDEO LIBRARY WITH ABOUT 660 VIDEO RECORDINGS OF LECTURES AND SESSIONS HELD DURING OUR VARIOUS CONFERENCES. PSO HAS DONATED VARIOUS SCULPTURE ARTWORKS IN THE DUPONT CIRCLE NEIGHBORHOOD IN WASHINGTON DC IN COOPERATION WITH THE CAVANAUGH FOUNDATION: HTTPS://DEMOCRATICWOMAN.ORG/CAVANAUGH-SCULPTURE-GARDEN AND MORE ARE PLANNED IN THE COMING YEARS.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA LOAN 3/31/2022
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTE PAYABLE WILEY-BLACKWELL
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0OFFICERS REVIEW ELIGIBILITY, COMPLIANCE WITH THE SCHOLARSHIP REQUIREMENTS AND ACADEMIC PERFORMANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 1, SUMMARY JOURNALS HELP DRIVE THE ORGANIZATION'S MISSION TO DISSEMINATE POLICY SCHOLARSHIP AND HELP DECISION MAKERS UNDERSTAND POLICY ISSUES. 19 JOURNALS ARE PUBLISHED BY WILEY AND SUBSCRIPTIONS ARE SOLD TO ABOUT 8000 INSTITUTIONS IN 93 COUNTRIES. 6 JOURNALS ARE SPONSORED BY THE AMERICAN PUBLIC UNIVERSITY SYSTEM, AND THE OTHERS ARE OPEN ACCESS. INDIVIDUAL JOURNAL OFFICES WITH HOST INSTITUTIONS SPONSOR CONFERENCES AND RESEARCH. CONFERENCES HAVE PRODUCED A NUMBER OF VIDEOS THAT ARE OPEN ACCESS, AND WE ENCOURAGE THEIR USE FOR TEACHING AND CLASSROOM PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART III, LINE 1, ORGANIZATION'S MISSION DONATION OF JOURNAL SUBSCRIPTIONS TO DEVELOPING COUNTRIES IS DONE VIA A THIRD-PARTY ORGANIZATION, RESEARCH 4 LIFE, AT: HTTPS://WWW.RESEARCH4LIFE.ORG. PART III LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS JOURNALS REMAIN THE MAIN ASSETS AND SOURCE OF INCOME FOR THE ORGANIZATION, SPECIFICALLY 19 THAT ARE PUBLISHED AND SOLD BY WILEY ON OUR BEHALF, AND 6 THAT ARE SPONSORED BY THE AMERICAN PUBLIC UNIVERSITY SYSTEM. THESE ASSETS ARE NOT REPORTABLE UNDER CURRENT USA ACCOUNTING RULES. AS SUCH, A MAIN CONCERN IS TO CONTINUE DRIVING GROWTH PART III LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS THESE BOOKS ARE PART OF OUR ASSETS THAT ARE NOT REPORTABLE UNDER CURRENT USA ACCOUNTING RULES. THESE ARE PUBLISHED UNDER A PRINT-ON-DEMAND MODEL, WHICH MEANS THERE ARE MINIMAL COSTS TO MAINTAINING THE CATALOGUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THESE PROGRAMS ARE PART OF THE OVERALL PSO SUPPORT OF POLICY CURRICULUM AND SCHOLARSHIP. THEY ARE MEANT TO SUSTAIN TEACHING BY PRODUCING MULTI-MEDIA AND MULTIDISCIPLINARY CONTENT. THE GOAL OF PSO IS TO DISSEMINATE SCHOLARSHIP AND PROMOTE INTERDISCIPLINARY DISCUSSION OF CURRENT ISSUES. PSO TAKES NO IDEOLOGICAL STANCE, AND ITS BOARDS, COMMITTEES, AND STAFF ARE INTERNATIONAL, AS WELL AS ITS OVERALL SCOPE. ALL PSO JOURNALS ARE FURNISHED TO SEVERAL THOUSAND UNIVERSITIES IN DEVELOPING COUNTRIES AT NO CHARGE. ALL OF PSO'S DIGITAL ASSETS ARE BACKED UP, INCLUDING THE VIDEO LIBRARY WITH ABOUT 660 VIDEO RECORDINGS OF LECTURES AND SESSIONS HELD DURING OUR VARIOUS CONFERENCES. PSO HAS DONATED VARIOUS SCULPTURE ARTWORKS IN THE DUPONT CIRCLE NEIGHBORHOOD IN WASHINGTON DC IN COOPERATION WITH THE CAVANAUGH FOUNDATION: HTTPS://DEMOCRATICWOMAN.ORG/CAVANAUGH-SCULPTURE-GARDEN AND MORE ARE PLANNED IN THE COMING YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SINGLE MEMBER CLASS ARE THOSE INDIVIDUALS PAYING ANNUAL DUES TO RECEIVE ALL 19 PUBLISHED SUBSCRIPTION JOURNALS. EACH MEMBER HAS THE SAME VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS ARE ELECTED AT THE ANNUAL MEETING. ALL MEMBERS ATTENDING THE ANNUAL MEETING CAN VOTE ON ALL AGENDA ITEMS REGUIRING A MEMBER VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL MEMBERS CAN VOTE AT THE ANNUAL MEETING. MEMBERSHIP APPROVES MOST MATTERS AFTER THE FACT AT THE ANNUAL MEETING. TO THE EXTENT FUTURE MATTERS ARE PUT TO A VOTE AT THE ANNUAL MEETING, MEMBERS ARE ALLOWED TO DISCUSS AND VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING BOARD REVIEWS THE ANNUAL 990 IN ELECTRONIC FORM PRIOR TO PAPER FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON SPECIFIC WRITTEN REGUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PSO'S DEBT IS A 30-YEAR LOAN AT 3% INTEREST FROM THE SMALL BUSINESS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART X
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