Civic Intelligence

Cambria County Child Development Corporation

EIN 25-1234936 • 501(c)3 • Ebensburg, PA

Profile

To provide, develop, promote, and coordinate comprehensive child development services in cambria county.

300 Prave Street Suite 101Ebensburg, PA 15931

www.cambriachildcare.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

34th percentile

-2.1%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$103,644

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

23rd percentile

-5.5%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

6.0%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,713,397

Down $158,475 (-5.5%) from 2024

Liabilities

Down

$512,141

Down $94,377 (-16%) from 2024

Net Assets

Down

$2,201,256

Down $64,098 (-2.8%) from 2024

Revenue

Up

$3,009,345

Up $171,621 (+6.0%) from 2024

Expenses

Up

$3,073,443

Up $198,488 (+6.9%) from 2024

Net Income

Down

-$64,098

Down $26,867 (-72%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,182,775Liabilities 2011: $848,925Net Assets 2011: $333,8502011Assets 2012: $1,048,256Liabilities 2012: $789,349Net Assets 2012: $258,9072012Assets 2013: $974,274Liabilities 2013: $703,549Net Assets 2013: $270,7252013Assets 2014: $998,123Liabilities 2014: $706,792Net Assets 2014: $291,3312014Assets 2015: $1,154,931Liabilities 2015: $751,939Net Assets 2015: $402,9922015Assets 2016: $1,132,826Liabilities 2016: $735,205Net Assets 2016: $397,6212016Assets 2017: $1,053,869Liabilities 2017: $539,867Net Assets 2017: $514,0022017Assets 2018: $1,144,456Liabilities 2018: $504,795Net Assets 2018: $639,6612018Assets 2019: $924,603Liabilities 2019: $262,000Net Assets 2019: $662,6032019Assets 2020: $1,301,537Liabilities 2020: $660,869Net Assets 2020: $640,6682020Assets 2021: $2,274,821Liabilities 2021: $1,049,189Net Assets 2021: $1,225,6322021Assets 2022: $2,678,155Liabilities 2022: $423,501Net Assets 2022: $2,254,6542022Assets 2023: $2,603,761Liabilities 2023: $411,511Net Assets 2023: $2,192,2502023Assets 2024: $2,871,872Liabilities 2024: $606,518Net Assets 2024: $2,265,3542024Assets 2025: $2,713,397Liabilities 2025: $512,141Net Assets 2025: $2,201,2562025

Highlighted filing

2025

Assets$2,713,397
Liabilities$512,141
Net Assets$2,201,256

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $8,146,4592011Expenses 2012: $7,552,5022012Expenses 2013: $6,995,3732013Revenue 2014: $6,574,995Expenses 2014: $6,554,389Net Income 2014: $20,6062014Revenue 2015: $7,005,535Expenses 2015: $6,893,874Net Income 2015: $111,6612015Revenue 2016: $6,947,762Expenses 2016: $6,953,133Net Income 2016: -$5,3712016Revenue 2017: $7,015,609Expenses 2017: $6,899,228Net Income 2017: $116,3812017Revenue 2018: $6,352,329Expenses 2018: $6,236,755Net Income 2018: $115,5742018Revenue 2019: $3,147,500Expenses 2019: $3,147,998Net Income 2019: -$4982019Revenue 2020: $2,686,773Expenses 2020: $2,726,439Net Income 2020: -$39,6662020Revenue 2021: $2,725,487Expenses 2021: $2,199,973Net Income 2021: $525,5142021Revenue 2022: $3,807,732Expenses 2022: $2,913,181Net Income 2022: $894,5512022Revenue 2023: $3,160,943Expenses 2023: $3,223,347Net Income 2023: -$62,4042023Revenue 2024: $2,837,724Expenses 2024: $2,874,955Net Income 2024: -$37,2312024Revenue 2025: $3,009,345Expenses 2025: $3,073,443Net Income 2025: -$64,0982025

Highlighted filing

2025

Revenue$3,009,345
Expenses$3,073,443
Net Income-$64,098

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.51$2.20$3.01$3.07$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.61$2.27$2.84$2.87$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.41$2.19$3.16$3.22$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.42$2.25$3.81$2.91$0.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$1.05$1.23$2.73$2.20$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.66$0.64$2.69$2.73$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.26$0.66$3.15$3.15$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.50$0.64$6.35$6.24$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.54$0.51$7.02$6.90$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.74$0.40$6.95$6.95$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.75$0.40$7.01$6.89$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.71$0.29$6.57$6.55$0.02
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.70$0.27$7.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.79$0.26$7.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.85$0.33$8.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 18, 2025
Return Version
2024v5.0
Gross Receipts
$3,009,345
Mission and Program Overview

Mission

To provide, develop, promote, and coordinate comprehensive child development services in cambria county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,202,647$2,016,584▼ $186,063
Accounts Receivable$342,359$257,254▼ $85,105
Cash and Non-Interest-Bearing Accounts$11,892$169,020▲ $157,128
Prepaid Expenses and Deferred Charges$52,607$88,263▲ $35,656
Pledges and Grants Receivable$33,751$78,628▲ $44,877
Land, Buildings, and Equipment, Net$24,280$6,402▼ $17,878
Total Assets$2,871,872$2,713,397▼ $158,475
Other Assets Total$204,336$97,246▼ $107,090
Liabilities
Accounts Payable and Accrued Expenses$232,969$313,218▲ $80,249
Other Liabilities$209,651$104,990▼ $104,661
Deferred Revenue$163,898$93,933▼ $69,965
Total Liabilities$606,518$512,141▼ $94,377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,264,078$2,199,980▼ $64,098
Net Assets With Donor Restrictions$1,276$1,276→ $0
Total Net Assets Fund Balance$2,265,354$2,201,256▼ $64,098
Total Liabilities and Net Assets / Fund Balance$2,871,872$2,713,397▼ $158,475

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,078$168,884$173,962
Equipment$1,324$5,298$6,622
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christina BaughmanExecutive DiFT$85,368$18,276$103,644
Christina DesalvoFiscal ManagFT$72,870$16,758$89,628

Board Members and Trustees

NameTitle
Mary Lynn StephensPresident
Paul KundrodBoard Member
Tim SloanBoard Member
Mark DeyulisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,718,803
Program Service Revenue
$270,416
Investment Income
$19,705
Other Revenue
$421
All Other Contributions
$300
Change in Net Assets
$-64,098

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,009,345
Revenue Not Reported on Form 990
$24,232
Total Revenue per Audited Statements
$3,033,577
Total Revenue per Form 990
$3,009,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,839,848
Other Expenses$950,095
Grants and Similar Amounts Paid$283,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,212,721--$1,212,721
Grants to Domestic Orgs$283,500--$283,500
Other Employee Benefits$203,210$63,323-$266,533
Current Officers, Directors, Trustees, and Key Employees$89,846$103,425-$193,271
Fees for Services Other$171,165$16,832-$187,997
Occupancy$148,758$21,012-$169,770
Payroll Taxes$113,842$8,191-$122,033
All Other Expenses$49,621$7,427-$57,048
Pension Plan Contributions$29,935$15,355-$45,290
Other Expenses$32,422$6,647-$39,069
Insurance$1,200$28,470-$29,670
Depreciation Depletion$16,554$1,324-$17,878
Office Expenses$84$17,374-$17,458
Fees for Services Accounting$600$10,400-$11,000
Advertising-$3,956-$3,956
Travel$396$1,559-$1,955
Total Functional Expenses$2,768,148$305,295$0$3,073,443

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,097,675
Expenses per Audited Statements$3,073,443
Total Expenses per Form 990$3,073,443
Expenses Not Reported on Form 990$24,232
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ferndale Area School DistrictJohnstown, PAGovSUB-AWARD: PRE-K$283,500
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
Operating Lease Obligations$97,957
Security Deposits$7,033
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
Yes
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 2

Christina baughman mark deyulis exec directr board treasr sister/brother

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

The form 990 is provided to the corporation's governing body for review and approval prior to submission.

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

All officers, directors, and key employees are required to disclose interests that could give rise to conflicts. The executive director and fiscal manager monitor purchases and services regularly to ensure no conflicts exist. Board members are required to abstain from voting on decisions if a conflict of interest has been identified.

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

The executive director's compensation is reviewed and approved by the board of directors annually.

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

Compensation for all management positions of the corporation are reviewed by the executive director and approved by the board of directors annually.

Form 990, Page 6, Part VI, Line 19

The corporation provides their governing documents, conflict of interest policy, and financial statements to the public upon request. Further, the form 990 is publicly available on-line via the guidestar and foundation center websites.

Filing and Contact Details

Filer

Filer Name
Cambria County Child Development
EIN
25-1234936
Phone
8144726341
Address
300 PRAVE STREET SUITE 101, EBENSBURG, PA 15931

Signing Officer

Name
Christina Baughman
Title
Executive Director
Phone
8144726341
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Lynn Stephens
Formed
1972
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
84
Volunteers
12

Preparer

Firm
Kotzan CPA and Associates Pc
Address
334 BUDFIELD ST STE 180, JOHNSTOWN, PA 15904-3214
Preparer
Kimberly Dorchak CPA
Phone
8142694912
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation's mission is to provide comprehensive child care services. The objectives are to increase the availability and quality of child care by providing for the care and supervision of eligible children whose parents are working or in a training program. The corporation also provides before and after school programs at area schools, implements initiatives to increase quality child care, and increases availability to the child and adult care food program.

Form 990, Page 1, Part I, Line 6

Foster grandparents and cooperative students from greater johnstown school district and admiral peary vocational school work in the corporation's programs to give identified children individualized attention. Duties may include reading books,working with puzzles, and providing social and emotional support.

Raw XML AppendixShowing 400 of 425 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/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0103425
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IRS990/DepreciationDepletionGrp/TotalAmt017878
IRS990/Desc0DAYCARE AND LEARNING CENTERS OPERATED AND ADMINISTERED BY THE CORPORATION PROVIDE SUPERVISION, TRAINING, AND STRUCTURED ACTIVITIES FOR CHILDREN AGES BIRTH TO 13 YEARS OF AGE. MANY OF THESE SERVICES ARE SUBSIDIZED BY THE PA DEPARTMENT OF HUMAN SERVICES FOR INCOME-ELIGIBLE FAMILIES.
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt084
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IRS990/ExpenseAmt02525551
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IRS990/Form990PartVIISectionAGrp/PersonNm0MARY LYNN STEPHENS
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK DEYULIS
IRS990/Form990PartVIISectionAGrp/PersonNm2PAUL KUNDROD
IRS990/Form990PartVIISectionAGrp/PersonNm3TIM SLOAN
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IRS990/MissionDesc0THE CORPORATION'S MISSION IS TO PROVIDE COMPREHENSIVE CHILD CARE SERVICES. THE OBJECTIVES ARE TO INCREASE THE AVAILABILITY AND QUALITY OF CHILD CARE BY PROVIDING FOR THE CARE AND SUPERVISION OF ELIGIBLE CHILDREN WHOSE PARENTS ARE WORKING OR IN A TRAINING PROGRAM. THE CORPORATION ALSO PROVIDES BEFORE AND AFTER SCHOOL PROGRAMS AT AREA SCHOOLS, IMPLEMENTS INITIATIVES TO INCREASE QUALITY CHILD CARE, AND INCREASES AVAILABILITY TO THE CHILD AND ADULT CARE FOOD PROGRAM.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE DEPARTMENT OF EDUCATION, THROUGH THE CHILD & ADULT CARE FOOD PROGRAM, REIMBURSES CHILD CARE CENTERS AND FAMILY/GROUP DAYCARE PROVIDERS FOR CACFP-APPROVED MEALS FOR CHILDREN FROM BIRTH TO 12 YEARS OF AGE.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUB-AWARD: PRE-K
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FERNDALE AREA SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientEIN0256010559
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0100 DARTMOUTH AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0JOHNSTOWN
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS THE GRANTEE AND LEAD AGENCY FOR PENNSYLVANIA PRE-K COUNTS FUNDING. THE ORGANIZATION ENTERED INTO A PRE-K COUNTS COLLABORATIVE PARTNERSHIP AGREEMENT WITH A LOCAL SCHOOL DISTRICT TO SUB-AWARD PART OF THIS FUNDING. ELIGIBILITY, SELECTION CRITERIA, AND APPROVALS ARE DETERMINED AT THE STATE LEVEL. THE ORGANIZATION IS INVOICED MONTHLY BY THE SCHOOL DISTRICT FOR EXPENDITURE REIMBURSEMENT. THE ORGANIZATION AND THE SCHOOL DISTRICT EACH SUBMIT BUDGETS TO THE STATE FUNDING AGENCY FOR THEIR RESPECTIVE SHARES OF THIS GRANT FUNDING. EACH AGENCY IS RESPONSIBLE FOR USING THIS FUNDING ACCORDING TO THE STATE PROGRAM GUIDANCE, GRANT ASSURANCES AND PARTNERSHIP AGREEMENT. FURTHER, EACH AGENCY IS REQUIRED TO MAINTAIN BOOKS,RECORDS, DOCUMENTS AND OTHER EVIDENCE IN SUFFICIENT DETAIL TO SUPPORT ALL CLAIMS. PRE-K PROGRAM MONITORING IS ASSIGNED AT THE STATE LEVEL.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION'S MISSION IS TO PROVIDE COMPREHENSIVE CHILD CARE SERVICES. THE OBJECTIVES ARE TO INCREASE THE AVAILABILITY AND QUALITY OF CHILD CARE BY PROVIDING FOR THE CARE AND SUPERVISION OF ELIGIBLE CHILDREN WHOSE PARENTS ARE WORKING OR IN A TRAINING PROGRAM. THE CORPORATION ALSO PROVIDES BEFORE AND AFTER SCHOOL PROGRAMS AT AREA SCHOOLS, IMPLEMENTS INITIATIVES TO INCREASE QUALITY CHILD CARE, AND INCREASES AVAILABILITY TO THE CHILD AND ADULT CARE FOOD PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOSTER GRANDPARENTS AND COOPERATIVE STUDENTS FROM GREATER JOHNSTOWN SCHOOL DISTRICT AND ADMIRAL PEARY VOCATIONAL SCHOOL WORK IN THE CORPORATION'S PROGRAMS TO GIVE IDENTIFIED CHILDREN INDIVIDUALIZED ATTENTION. DUTIES MAY INCLUDE READING BOOKS,WORKING WITH PUZZLES, AND PROVIDING SOCIAL AND EMOTIONAL SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHRISTINA BAUGHMAN MARK DEYULIS EXEC DIRECTR BOARD TREASR SISTER/BROTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PROVIDED TO THE CORPORATION'S GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE EXECUTIVE DIRECTOR AND FISCAL MANAGER MONITOR PURCHASES AND SERVICES REGULARLY TO ENSURE NO CONFLICTS EXIST. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM VOTING ON DECISIONS IF A CONFLICT OF INTEREST HAS BEEN IDENTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR ALL MANAGEMENT POSITIONS OF THE CORPORATION ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CORPORATION PROVIDES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FURTHER, THE FORM 990 IS PUBLICLY AVAILABLE ON-LINE VIA THE GUIDESTAR AND FOUNDATION CENTER WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA BAUGHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08144726341

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