Civic Intelligence

Wilson Christian Academy

EIN 25-1313283 • 501(c)3

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

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

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

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

15th percentile

-18%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

41st percentile

$3,735

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

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

Asset Growth

8th percentile

-25%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-39%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$1,058,449

Down $353,490 (-25%) from 2021

Liabilities

Down

$487,318

Down $90,345 (-16%) from 2021

Net Assets

Down

$571,131

Down $263,145 (-32%) from 2021

Operations
Liabilities / Revenue48th percentileNet Margin15th percentile

Revenue

Down

$2,387,684

Down $4,239 (-0.2%) from 2021

Expenses

Up

$2,650,835

Up $97,040 (+3.8%) from 2021

Net Income

Down

-$263,151

Down $101,279 (-63%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $1,352,913Liabilities 2016: $253,807Net Assets 2016: $1,099,1062016Assets 2017: $1,512,287Liabilities 2017: $259,055Net Assets 2017: $1,253,2322017Assets 2018: $1,216,083Liabilities 2018: $269,555Net Assets 2018: $946,5282018Assets 2019: $1,133,229Liabilities 2019: $50,233Net Assets 2019: $1,082,9962019Assets 2021: $1,411,939Liabilities 2021: $577,663Net Assets 2021: $834,2762021Assets 2022: $1,058,449Liabilities 2022: $487,318Net Assets 2022: $571,1312022

Highlighted filing

2022

Assets$1,058,449
Liabilities$487,318
Net Assets$571,131
Open 2022 Filing

Operations Trend

Revenue Growth8th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $866,798Expenses 2016: $955,436Net Income 2016: -$88,6382016Revenue 2017: $1,448,046Expenses 2017: $1,321,233Net Income 2017: $126,8132017Revenue 2018: $1,074,791Expenses 2018: $1,361,973Net Income 2018: -$287,1822018Revenue 2019: $1,530,695Expenses 2019: $1,387,525Net Income 2019: $143,1702019Revenue 2021: $2,391,923Expenses 2021: $2,553,795Net Income 2021: -$161,8722021Revenue 2022: $2,387,684Expenses 2022: $2,650,835Net Income 2022: -$263,1512022

Highlighted filing

2022

Revenue$2,387,684
Expenses$2,650,835
Net Income-$263,151
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,058,449
Liabilities
$487,318
Net assets
$571,131
Revenue
$2,387,684
Expenses
$2,650,835
Net income
-$263,151
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.49$0.57$2.39$2.65$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.58$0.83$2.39$2.55$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.05$1.08$1.53$1.39$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.27$0.95$1.07$1.36$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.26$1.25$1.45$1.32$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.25$1.10$0.87$0.96$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$2,394,053
Mission and Program Overview

Mission

Cornerstone Christian Preparatory Academy exists to equip students through authentic education and biblical Christian discipleship for excellence in post secondary education and life in the real world.

Cornerstone Christian Prepatory Academy exists to equip students through authentic education and Biblical Christian Discipleship for excellence in post secondary education and life in the real world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,006,369$935,621▼ $70,748
Accounts Receivable$57,946$52,726▼ $5,220
Cash and Non-Interest-Bearing Accounts$312,527$51,948▼ $260,579
Prepaid Expenses and Deferred Charges$35,097$18,154▼ $16,943
Total Assets$1,411,939$1,058,449▼ $353,490
Liabilities
Accounts Payable and Accrued Expenses$184,290$215,950▲ $31,660
Other Liabilities$353,339$188,795▼ $164,544
Deferred Revenue$40,034$82,573▲ $42,539
Total Liabilities$577,663$487,318▼ $90,345
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$824,648$561,503▼ $263,145
Net Assets With Donor Restrictions$9,628$9,628→ $0
Total Net Assets Fund Balance$834,276$571,131▼ $263,145
Total Liabilities and Net Assets / Fund Balance$1,411,939$1,058,449▼ $353,490

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$798,286$1,044,056$1,842,342
Leasehold Improvements$106,662$93,338$200,000
Other Land Buildings$2,902$41,672$44,574
Equipment$10,023$29,055$39,078
Land$17,748-$17,748
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brandon McCallActing Secretary until 5192022-$38,596$38,596
Brandon McCallActing Secretary until 5192FT$32,182$32,182
John IsettTreasurer until 5192022-$32,182$32,182
Becky OliverVice President until 519202PT$18,405$18,405
Becky OliverVice President until 5192022-$18,405$18,405
Cindi McCallDirector until 5192022FT$13,132$13,132

Board Members and Trustees

NameTitle
Steve MorrisPresident
Jennifer RoyVice President as of 519202
Chadd SchaferDirector until 5192022
Abigail AuriaSecretary as of 5192022
Timothy McCloskyTreasurer as of 5192022
Revenue and Support

Revenue Composition

Contributions and Grants
$520,554
Program Service Revenue
$1,689,884
Investment Income
$17
Other Revenue
$177,229
All Other Contributions
$520,554
Change in Net Assets
$-263,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,121,077
Grants and Similar Amounts Paid$886,151
Other Expenses$643,607
Total Fundraising Expense$2,985
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$811,985$110,725-$922,710
Grants to Domestic Individuals$883,647--$883,647
Occupancy$240,680$32,820-$273,500
Current Officers, Directors, Trustees, and Key Employees$90,037$12,278-$102,315
Payroll Taxes$67,518$9,207-$76,725
Depreciation Depletion$63,911$8,715-$72,626
Fees for Services Other$54,235$4,967$2,985$62,187
Other Expenses$31,171--$31,171
Office Expenses$27,013$3,684-$30,697
All Other Expenses$27,747--$27,747
Information Technology$19,325$2,635-$21,960
Other Employee Benefits$17,008$2,319-$19,327
Insurance$14,382$1,961-$16,343
Advertising$6,556$894-$7,450
Fees for Services Legal-$4,410-$4,410
Fees for Services Accounting-$3,545-$3,545
Grants to Domestic Orgs$2,504--$2,504
Total Functional Expenses$2,449,690$198,160$2,985$2,650,835
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,369
Fundraising Gross Income$6,071
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
Payroll Protection Loan$188,795
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“Committees do not have the authority to act on behalf of the governing boday. Governing body decisions are recorded in the minutes of the meeting and email communications.”

Form 990 governing body review Part VI line 11

“The governing body is provided a copy of Form 990 prior to filing with the Internal Revenue Service.”

Conflict of interest policy compliance Part VI line 12C

“If a conflict exists, the board member is exempt from voting on the matter.”

Governing documents etc available to public Part VI line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Wilson Christian Academy
EIN
25-1313283
Address
1900 Clairton Road, West Mifflin, PA 15122
Doing Business As
Cornerstone Christian Prepator

Signing Officer

Name
Timothy McCloskey
Title
Treasurer
Phone
4124661919
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
71

Preparer

Firm
Denise M Henning CPA LLC
Address
1621 Red Mill Drive, Pittsburgh, PA 15241-2825
Preparer
Denise M Henning CPA
Phone
4127198900
Raw XML AppendixShowing 400 of 483 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/OtherExpensesGrp/Desc1Food Programs
IRS990/OtherExpensesGrp/Desc2Vehicle expenses
IRS990/OtherExpensesGrp/Desc3Bad Debt expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt027813
IRS990/OtherExpensesGrp/ProgramServicesAmt140599
IRS990/OtherExpensesGrp/ProgramServicesAmt223559
IRS990/OtherExpensesGrp/ProgramServicesAmt331171
IRS990/OtherExpensesGrp/TotalAmt027813
IRS990/OtherExpensesGrp/TotalAmt140599
IRS990/OtherExpensesGrp/TotalAmt223559
IRS990/OtherExpensesGrp/TotalAmt331171
IRS990/OtherLiabilitiesGrp/BOYAmt0353339
IRS990/OtherLiabilitiesGrp/EOYAmt0188795
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0PPP Loan Forgiven
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0164544
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11983
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0164544
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11983
IRS990/OtherRevenueTotalAmt0166527
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0110725
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0811985
IRS990/OtherSalariesAndWagesGrp/TotalAmt0922710
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09207
IRS990/PayrollTaxesGrp/ProgramServicesAmt067518
IRS990/PayrollTaxesGrp/TotalAmt076725
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt035097
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018154
IRS990/PriorPeriodAdjustmentsAmt06
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Fees
IRS990/ProgramServiceRevenueGrp/Desc2Lunch program
IRS990/ProgramServiceRevenueGrp/Desc3Concession stand
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01603353
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132445
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249742
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01603353
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249742
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34344
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0827861
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0795651
IRS990/PYOtherExpensesAmt0653582
IRS990/PYOtherRevenueAmt011761
IRS990/PYProgramServiceRevenueAmt01552301
IRS990/PYRevenuesLessExpensesAmt0-161872
IRS990/PYSalariesCompEmpBnftPaidAmt01104562
IRS990/PYTotalExpensesAmt02553795
IRS990/PYTotalRevenueAmt02391923
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-263151
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt011000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01603353
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/BookValueAmt0798286
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01044056
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01842342
IRS990ScheduleD/EquipmentGrp/BookValueAmt010023
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029055
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039078
IRS990ScheduleD/LandGrp/BookValueAmt017748
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017748
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0106662
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt093338
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02902
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041672
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044574
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0188795
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Protection Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0935621
IRS990ScheduleD/TotalLiabilityAmt0188795
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0883647
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Financial Aid See Schedule O for more details
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0193
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0tuition costs waived
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0We believe that any family aligned with our statement of faith and enrollment criteria should not be turned away due to a lack of finances for tuition. Our need-based financial aid system is designed to assure that each family pays for what they can afford to enroll their child, and we extend financial aid to make attendance possible. Simple Tuition Solutions (STS) is our selected third party evaluator. They assess the financial need of each family seeking tuition assistance so we can impartially support all families in need. Financial aid is funded by contributions (representing sacrificial giving of school families), staff, and donors. We also utilize PA EITC/COSTC personal and business tax programs, monthly donations, yearly fundraisers and support from foundations to fill the gap.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1Cornerstone enrolls students from 31 school districts. 7 of those are listed in Pennsylvanias lowest-performing districts with test scores below state basic profiency standards. Those districts also represent the lowest family income areas. We enroll many families who are unwilling to have their children attend such low-performing schools as designated by their address. Over 80% of our students families need somewhere from minimal to full financial aid to attend. Our staff and constituents seek the support needed internally. We do not hire outside fundraisers.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Additional Information for Schedule I
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt018405
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt132182
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt238596
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Becky Oliver
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1John Isett
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Brandon McCall
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3Chadd Schafer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Vice President until 5192022
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Treasurer until 5192022
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Acting Secretary until 5192022
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3Director until 5192022
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt018405
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt132182
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt238596
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Committees do not have the authority to act on behalf of the governing boday. Governing body decisions are recorded in the minutes of the meeting and email communications.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing body is provided a copy of Form 990 prior to filing with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2If a conflict exists, the board member is exempt from voting on the matter.

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