Civic Intelligence

Lead Guitar

990 • Fiscal year 2021 • EIN 26-1416560

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 21, 2021

1531 N MagnoliaTucson, AZ 85712

(520) 626-6904

Siviq Scores

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

Liabilities / Assets

57th percentile

0.05x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

45th percentile

0.02x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

56th percentile

16%

Higher net margin than 56% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$14,400

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

21st percentile

-3.1%

Faster asset growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

71st percentile

44%

Faster revenue growth than 71% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$209,194

Down $6,677 (-3.1%) from 2020

Net Assets

Up

$198,834

Up $98,575 (+98%) from 2020

Liabilities

Down

$10,360

Down $105,252 (-91%) from 2020

Revenue

Up

$603,649

Up $183,297 (+44%) from 2020

Expenses

Up

$505,074

Up $61,709 (+14%) from 2020

Net Income

Up

$98,575

Up $121,588 (+528%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $7,183Liabilities 2010: $445Net Assets 2010: $6,7382010Assets 2012: $7,189Liabilities 2012: $2,232Net Assets 2012: $4,9572012Assets 2013: $11,671Liabilities 2013: $3,759Net Assets 2013: $7,9122013Assets 2014: $59,786Liabilities 2014: $2,548Net Assets 2014: $57,2382014Assets 2016: $68,711Liabilities 2016: $0Net Assets 2016: $68,7112016Assets 2017: $51,410Liabilities 2017: $2,871Net Assets 2017: $48,5392017Assets 2018: $110,670Liabilities 2018: $3,658Net Assets 2018: $107,0122018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $215,871Liabilities 2020: $115,612Net Assets 2020: $100,2592020Assets 2021: $209,194Liabilities 2021: $10,360Net Assets 2021: $198,8342021

Highlighted filing

2021

Assets$209,194
Liabilities$10,360
Net Assets$198,834

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $55,715Expenses 2010: $62,363Net Income 2010: -$6,6482010Revenue 2012: $64,815Expenses 2012: $76,102Net Income 2012: -$11,2872012Revenue 2013: $96,459Expenses 2013: $93,504Net Income 2013: $2,9552013Revenue 2014: $76,061Expenses 2014: $26,735Net Income 2014: $49,3262014Revenue 2016: $157,195Expenses 2016: $149,154Net Income 2016: $8,0412016Revenue 2017: $225,705Expenses 2017: $245,877Net Income 2017: -$20,1722017Revenue 2018: $361,395Expenses 2018: $302,922Net Income 2018: $58,4732018Revenue 2019: $394,183Expenses 2019: $377,921Net Income 2019: $16,2622019Revenue 2020: $420,352Expenses 2020: $443,365Net Income 2020: -$23,0132020Revenue 2021: $603,649Expenses 2021: $505,074Net Income 2021: $98,5752021

Highlighted filing

2021

Revenue$603,649
Expenses$505,074
Net Income$98,575
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 21, 2021
Return Version
2020v4.1
Gross Receipts
$669,320
Mission and Program Overview

Mission

Lead guitar improves student grades, graduation rates, resilience and life skills by delivering free in-school guitar programs to kids facing significant socioeconomic challenges or other barriers to experiencing the transformative power of making music.

Lead guitar establishes permanent in-school guitar ensemble classes in public schools with low access to the arts. Our highly-qualified teaching artists use our arts standards-based curriculum to teach students to play and train teachers to teach classical guitar -see statement o

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$121,884$197,931▲ $76,047
Savings and Temporary Cash Investments$70,554--
Accounts Receivable$19,850$10,611▼ $9,239
Prepaid Expenses and Deferred Charges$3,583--
Land, Buildings, and Equipment, Net-$652-
Total Assets$215,871$209,194▼ $6,677
Liabilities
Deferred Revenue$78,480--
Unsecured Notes Loans Payable$35,940--
Accounts Payable and Accrued Expenses$1,192$10,360▲ $9,168
Total Liabilities$115,612$10,360▼ $105,252
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$59,259$148,834▲ $89,575
Net Assets With Donor Restrictions$41,000$50,000▲ $9,000
Total Net Assets Fund Balance$100,259$198,834▲ $98,575
Total Liabilities and Net Assets / Fund Balance$215,871$209,194▼ $6,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$652$86-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brad RichterSecretaryPT$14,400$14,400

Board Members and Trustees

NameTitle
Marc SandroffPresidentceo
Carol CunninghamDirector
Daniel BueschelDirector
Diane QuevedoDirector
Doug DeclusinDirector
Glenn HowellDirector
Jeff SaterDirector
Joe MillstoneeDirector
Theresa SeifertDirector
Tim MiklaucicDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$494,817
Program Service Revenue
$10,800
Investment Income
$113
Other Revenue
$97,919
All Other Contributions
$277,795
Change in Net Assets
$98,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$373,767
Salaries, Compensation, and Employee Benefits$131,307
Total Fundraising Expense$14,944
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,917--$121,917
Other Expenses$98,850--$98,850
Fees for Services Management-$48,602-$48,602
All Other Expenses$15,451-$3,660$19,111
Occupancy-$16,365-$16,365
Fees for Services Other-$235$11,284$11,519
Payroll Taxes$9,390--$9,390
Office Expenses$1,239$2,933-$4,172
Fees for Services Accounting-$3,618-$3,618
Insurance-$2,286-$2,286
Travel$873--$873
Information Technology$662--$662
Conferences and Meetings-$200-$200
Fees for Services Legal-$195-$195
Depreciation Depletion-$86-$86
Total Functional Expenses$415,610$74,520$14,944$505,074
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$163,590
Fundraising Direct Expenses$65,671
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourney$108,715$108,715$60,165$48,550
Golf Marathn$54,875$54,875$5,506$49,369
Total Events$163,590$163,590$65,671$97,919
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mara SandroffDaughter of Board MemberContractor Hired as Marketing AssociateNo$6,123
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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

Officer directors etc family relationship Part VI line 2

Mara sandroff, daughter of board president marc sandroff, applied was interviewed and hired as an independent contractor in the role of marketing/development associate.

Member election for additional members Part VI line 7A

Directors elect other members of the board of directors

Form 990 governing body review Part VI line 11

Cpa attends board meeting in late sept/early oct and present it to the board ahead of filing.

Conflict of interest policy compliance Part VI line 12C

If board members are participating in a particular fundraiser or other project, we discuss at a board meeting whether that constitutes any conflict of interest with their professional or personal life.

CEO executive director top management comp Part VI line 15A

The board of directors deliberates over salary, bonuses, and raises by consideration of average data for the roles within non-profit organizations, performance reviews, and cost of living considerations, then makes recommendations.

Other officer or key employee compensation Part VI line 15B

The board of directors has deliberated over salary, bonuses, and raises by consideration of average data for the roles within non-profit organizations, performance reviews, and cost of living considerations, then made recommendations.

Form 990 availability to public Part VI line 18

Upon request and via guidestar.org

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policyand financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Lead Guitar
EIN
26-1416560
Address
1531 N MAGNOLIA, TUCSON, AZ 85712

Signing Officer

Name
Brad Richter
Title
Secretary
Phone
5203902077
Signed
2021-09-21
Discuss with paid preparer
No

Organization Details

Principal Officer
Brad Richter
Formed
2006
Legal Domicile
Az
Voting Board Members
11
Independent Board Members
10
Employees
9
Volunteers
10

Preparer

Firm
Susan L Hemme CPA PLLC
Address
8476 E Speedway Blvd Suite 206, Tucson, AZ 85710
Preparer
Susan L Hemme
Phone
5207896589
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

All adaptations to services under covid-19 were detailed in fy20 990.

Cessation of or significant change to any program service Part III line 3

Yes, significant changes due to covid-19 of instruction methods, specifically use on online learning.

Part III response or note to any other line in Part III

Part iii line 1: lead guitar establishes permanent in-school guitar ensemble classes in public schools with low access to the arts. Our highly-qualified teaching artists use our arts standards-based curriculum to teach students to play and train teachers to teach classical guitar at no cost to the school. Schools receive up to 70 instructional hours annually, as well as access to in-school assemblies, performances on a local college campus, and up to 8 hours of professional development credits for teachers.

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IRS990/ActivityOrMissionDesc0LEAD GUITAR ESTABLISHES PERMANENT IN-SCHOOL GUITAR ENSEMBLE CLASSES IN PUBLIC SCHOOLS WITH LOW ACCESS TO THE ARTS. OUR HIGHLY-QUALIFIED TEACHING ARTISTS USE OUR ARTS STANDARDS-BASED CURRICULUM TO TEACH STUDENTS TO PLAY AND TRAIN TEACHERS TO TEACH CLASSICAL GUITAR -SEE STATEMENT O
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IRS990/Desc0IN THE 2020-21 ACADEMIC YEAR, LEAD GUITAR SERVED 57 SCHOOLS IN 5 STATES, TEACHING 1,700 STUDENTS TO PLAY GUITAR AND 71 PUBLIC SCHOOL TEACHERS TO TEACH GUITAR. STUDENTS SERVED IS DOWN SIGNIFICANTLY FROM PRIOR YEARS DUE TO REMOTE-LEARNING TAKING PLACE MORE THAN 3/4 OF THE ACADEMIC YEAR IN MOST STATES SERVED. LEAD GUITAR WOULD HAVE HOSTED 7 SPRING SHOWCASE CONCERTS IN MAY 2021, BUT NONE WERE SCHEDULED DUE TO STATE AND LOCAL SHUT-DOWNS DURING THE COVID-19 PANDEMIC. OUR EXECUTIVE AND INSTRUCTOR TEAMS RALLIED TO CREATE A SLEW OF INSTRUCTIONAL VIDEOS ON OUR YOUTUBE CHANNEL TO FACILITATE AT-HOME LEARNING: (HTTPS://WWW.YOUTUBE.COM/CHANNEL/UCEMP9LVPTWJYEKMGEU8YDSA?VIEW_AS=SUBSCRIBER) WE ALSO CONTINUED TO PRODUCE A QUARTERLY YOUTUBE BROADCAST CALLED WE ARE GUITAR, FEATURING GUEST GUITAR LUMINARIES, INTERVIEWS WITH GUEST ARTISTS AND STUDENTS, AND STUDENT VIRTUAL GUITAR ENSEMBLE PERFORMANCES ALONG WITH EACH GUEST ARTIST. OUR ARCHIVE OF BROADCASTS CAN BE FOUND HERE: HTTPS://WWW.LEADGUITAR.ORG/WE-ARE-GUITAR-ARCHIVES AS PART OF THE ONGOING PROGRAM, LEAD GUITAR PROVIDES ANNUAL TEACHERS WORKSHOPS FOR K-12 TEACHER PROFESSIONAL DEVELOPMENT. LEAD GUITAR PROVIDED UP TO 8 HOURS OF PROFESSIONAL DEVELOPMENT SESSIONS FOR 41 CERTIFIED PUBLIC SCHOOLS TEACHERS IN TUCSON, PHOENIX, LOS ANGELES, DENVER, CHICAGO, AND ATLANTA. WE HOSTED THIS WORKSHOP FOR SECOND TIME AS AN ONLINE WEBINAR FOR TEACHERS AND UTILIZED THE TALENTS OF EVERY STAFF MEMBER TO EITHER TEACH A PORTION OF THE WORKSHOP OR PROVIDE UP TO 90 MINUTES OF PRIVATE LESSONS PER ATTENDEE.
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IRS990/MissionDesc0LEAD GUITAR ESTABLISHES PERMANENT IN-SCHOOL GUITAR ENSEMBLE CLASSES IN PUBLIC SCHOOLS WITH LOW ACCESS TO THE ARTS. OUR HIGHLY-QUALIFIED TEACHING ARTISTS USE OUR ARTS STANDARDS-BASED CURRICULUM TO TEACH STUDENTS TO PLAY AND TRAIN TEACHERS TO TEACH CLASSICAL GUITAR -SEE STATEMENT O
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IRS990/PrincipalOfficerNm0BRAD RICHTER
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0100811
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0117
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.99100
IRS990ScheduleA/PublicSupportPY509Pct00.98000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt013846
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt013846
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt013846
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt013846
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0418059
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0392590
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0361395
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0225588
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0361395
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0225705
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02005286
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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0738
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0652
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt065671
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF MARATHN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNEY
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0108715
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0108715
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt060165
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARA SANDROFF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DAUGHTER OF BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt06123
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACTOR HIRED AS MARKETING ASSOCIATE
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARA SANDROFF, DAUGHTER OF BOARD PRESIDENT MARC SANDROFF, APPLIED WAS INTERVIEWED AND HIRED AS AN INDEPENDENT CONTRACTOR IN THE ROLE OF MARKETING/DEVELOPMENT ASSOCIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ELECT OTHER MEMBERS OF THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CPA ATTENDS BOARD MEETING IN LATE SEPT/EARLY OCT AND PRESENT IT TO THE BOARD AHEAD OF FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IF BOARD MEMBERS ARE PARTICIPATING IN A PARTICULAR FUNDRAISER OR OTHER PROJECT, WE DISCUSS AT A BOARD MEETING WHETHER THAT CONSTITUTES ANY CONFLICT OF INTEREST WITH THEIR PROFESSIONAL OR PERSONAL LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS DELIBERATES OVER SALARY, BONUSES, AND RAISES BY CONSIDERATION OF AVERAGE DATA FOR THE ROLES WITHIN NON-PROFIT ORGANIZATIONS, PERFORMANCE REVIEWS, AND COST OF LIVING CONSIDERATIONS, THEN MAKES RECOMMENDATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS HAS DELIBERATED OVER SALARY, BONUSES, AND RAISES BY CONSIDERATION OF AVERAGE DATA FOR THE ROLES WITHIN NON-PROFIT ORGANIZATIONS, PERFORMANCE REVIEWS, AND COST OF LIVING CONSIDERATIONS, THEN MADE RECOMMENDATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST AND VIA GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICYAND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL ADAPTATIONS TO SERVICES UNDER COVID-19 WERE DETAILED IN FY20 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9YES, SIGNIFICANT CHANGES DUE TO COVID-19 OF INSTRUCTION METHODS, SPECIFICALLY USE ON ONLINE LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PART III LINE 1: LEAD GUITAR ESTABLISHES PERMANENT IN-SCHOOL GUITAR ENSEMBLE CLASSES IN PUBLIC SCHOOLS WITH LOW ACCESS TO THE ARTS. OUR HIGHLY-QUALIFIED TEACHING ARTISTS USE OUR ARTS STANDARDS-BASED CURRICULUM TO TEACH STUDENTS TO PLAY AND TRAIN TEACHERS TO TEACH CLASSICAL GUITAR AT NO COST TO THE SCHOOL. SCHOOLS RECEIVE UP TO 70 INSTRUCTIONAL HOURS ANNUALLY, AS WELL AS ACCESS TO IN-SCHOOL ASSEMBLIES, PERFORMANCES ON A LOCAL COLLEGE CAMPUS, AND UP TO 8 HOURS OF PROFESSIONAL DEVELOPMENT CREDITS FOR TEACHERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Significant program services not listed on prior year return Part III line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Cessation of or significant change to any program service Part III line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part III response or note to any other line in Part III
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ

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