Civic Intelligence

Collier Child Care Resources Inc

990 • Fiscal year 2024 • EIN 26-2646032

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 31, 2024

15275 Collier Blvd 201-359Naples, FL 34119

(239) 643-3908

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

1st percentile

-305%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

55th percentile

$74,114

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

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

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

1st percentile

-84%

Faster revenue growth than 1% of similar nonprofits.

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

Assets

Down

$0

Down $1,531,300 (-100%) from 2022

Net Assets

Down

$0

Down $1,080,099 (-100%) from 2022

Liabilities

Down

$0

Down $451,201 (-100%) from 2022

Revenue

Down

$636,032

Down $2,849,364 (-82%) from 2022

Expenses

Down

$2,574,066

Down $720,396 (-22%) from 2022

Net Income

Down

-$1,938,034

Down $2,128,968 (-1115%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $494,248Liabilities 2011: $50,827Net Assets 2011: $443,4212011Assets 2013: $540,809Liabilities 2013: $56,879Net Assets 2013: $483,9302013Assets 2014: $544,823Liabilities 2014: $48,028Net Assets 2014: $496,7952014Assets 2015: $594,391Liabilities 2015: $55,760Net Assets 2015: $538,6312015Assets 2016: $1,210,845Liabilities 2016: $547,512Net Assets 2016: $663,3332016Assets 2017: $1,126,535Liabilities 2017: $538,123Net Assets 2017: $588,4122017Assets 2018: $1,130,012Liabilities 2018: $532,575Net Assets 2018: $597,4372018Assets 2020: $1,429,891Liabilities 2020: $860,989Net Assets 2020: $568,9022020Assets 2021: $1,755,615Liabilities 2021: $864,571Net Assets 2021: $891,0442021Assets 2022: $1,531,300Liabilities 2022: $451,201Net Assets 2022: $1,080,0992022Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,606,5592011Expenses 2013: $1,864,9022013Revenue 2014: $1,966,802Expenses 2014: $1,953,937Net Income 2014: $12,8652014Revenue 2015: $1,968,551Expenses 2015: $1,926,715Net Income 2015: $41,8362015Revenue 2016: $2,260,381Expenses 2016: $2,136,126Net Income 2016: $124,2552016Revenue 2017: $2,169,846Expenses 2017: $2,252,799Net Income 2017: -$82,9532017Revenue 2018: $2,533,835Expenses 2018: $2,525,257Net Income 2018: $8,5782018Revenue 2020: $2,447,020Expenses 2020: $2,633,319Net Income 2020: -$186,2992020Revenue 2021: $3,096,027Expenses 2021: $2,778,242Net Income 2021: $317,7852021Revenue 2022: $3,485,396Expenses 2022: $3,294,462Net Income 2022: $190,9342022Revenue 2024: $636,032Expenses 2024: $2,574,066Net Income 2024: -$1,938,0342024

Highlighted filing

2024

Revenue$636,032
Expenses$2,574,066
Net Income-$1,938,034
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 31, 2024
Return Version
2023v6.0
Gross Receipts
$1,297,479
Mission and Program Overview

Mission

Child's path strengthens and enriches the lives of underserved children and families in collier county through high quality early childhood education. 1 - provide scholarships for children ages birth to 5 years old to ensure access and school readiness. 2 - emphasize the arts and nature through experimental learning. 3 - encourage children's innate ability to develop cognitive, physical and social-emotional skills. 4 - engage families to assure their children's future success. Our vision is to inspire children's love for lifelong learning.

Childs path strengthens and enriches the lives of working families and underserved children in collier county through high-quality early childhood education. 1. Provides tuition-assistance for children aged birth to 5 years old to ensure access to safe, affordable, high-quality, early childhood education thereby ensuring school readiness. 2. Emphasizes the arts and nature through experiential child-directed learning. 3. Encourages childrens innate ability to develop cognitive, physical and social-emotional skills. 4. Engages families to assure their childrens future of lifelong learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,051,491--
Savings and Temporary Cash Investments$723,040--
Land, Buildings, and Equipment, Net$684,708--
Prepaid Expenses and Deferred Charges$21,823--
Investments in Publicly Traded Securities$14,564--
Total Assets$2,496,525$0▼ $2,496,525
Other Assets Total$899--
Liabilities
Mortgage Notes Payable Secured by Investment Property$355,676--
Accounts Payable and Accrued Expenses$69,205--
Other Liabilities$1,709--
Total Liabilities$426,590$0▼ $426,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,069,935--
Total Net Assets Fund Balance$2,069,935$0▼ $2,069,935
Total Liabilities and Net Assets / Fund Balance$2,496,525$0▼ $2,496,525

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$14,623$50,000▲ $293$64,916-
2022$13,196-▲ $1,533-$14,623
2021$15,851-▼ $2,529-$13,196
2020$11,492-▲ $4,460-$15,851
2019$11,498-▲ $86-$11,492
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather SingletonExecutive DiFT$74,114$74,114

Board Members and Trustees

NameTitle
Russell BecknerChair
Bill RobinsonVice Chair
Alise BartleyDirector
Ann HortonDirector
Bill MahoneyDirector
Nick KourisDirector
Mercy AbramsSecretary
Darlene TorzoliniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$635,831
Program Service Revenue
$613,107
Investment Income
$-647,113
Other Revenue
$34,207
All Other Contributions
$599,328
Change in Net Assets
$-1,938,034

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 AmountValuation Method
Food Inventory1$26,503Fair Market Value (FMV)
Other Non Cash Contri Table75$2,485Fair Market Value (FMV)
Total Noncash Contributions76$28,988-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,422,251
Salaries, Compensation, and Employee Benefits$111,631
Total Fundraising Expense$50,881
Grants and Similar Amounts Paid$40,184
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$908,794$80,868$18,528$1,008,190
Occupancy$54,313$31,896-$86,209
Current Officers, Directors, Trustees, and Key Employees$70,400$2,223$1,491$74,114
Office Expenses$48,832$13,197-$62,029
Grants to Domestic Individuals$40,184--$40,184
Other Employee Benefits$33,873$1,070$717$35,660
Insurance$27,339$4,706$146$32,191
Depreciation Depletion$28,804$1,201-$30,005
Information Technology$11,921$17,153-$29,074
All Other Expenses$8,404$3,196$9,660$21,260
Fees for Services Legal$20,585--$20,585
Advertising$1,678$15,101-$16,779
Interest$13,025--$13,025
Other Expenses$11,354$30,305$20,302$11,354
Conferences and Meetings-$2,636-$2,636
Fees for Services Accounting-$2,000-$2,000
Pension Plan Contributions$1,764$56$37$1,857
Total Functional Expenses$2,317,577$205,608$50,881$2,574,066
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
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

The form 990 is made available to all members of the audit & finance committee and the board of directors for review prior to it being filed.

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

No contract or transaction between child's path and one or more of its members, board of directors, or officers, or between the agency and any other organization in which one or more of its members, directors, or officers are members, directors or officers, or a financial interest, shall be void or voidable solely for reason, or solely because the member, director, or officer is present at or participates in the meeting of the board or committee which authorizes the contract or transaction, or solely because his or their votes are counted for such purpose if: a. The fact of such relationship or interest is disclosed or known to the board or the committee which authorizes the contract or transaction by a vote or consent sufficient for the purpose without counting the votes or consents of such interested directors: and, b.the contract or transaction is fair and reasonable as to the agency as of the time it is authorized by the board of directors or a committee. Common or interested board of directors members may be counted in determining the presence of a quorum at a meeting of the board or a committee which authorizes, approves, or rectifies such contract or transaction.

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

The child's path board of directors conduct an evaluation of the chief executive officer at the end of each fiscal year, usually in june. Based on the evaluation, the board of directors determines whether to increase the ceo's compensation. The ceo's base salary is determined based on published data listing average nonprofit ceo/executive director salaries collected by candid guidestar.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request and a copy of the 990 is available on guidestar.

Filing and Contact Details

Filer

Filer Name
CHILD'S PATH INC
EIN
26-2646032
Phone
2396433908
Address
15275 COLLIER BLVD 201-359, NAPLES, FL 34119

Signing Officer

Name
Russell Beckner
Title
Chair
Phone
2396433908
Signed
2024-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Beckner
Formed
2008
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Stroemer & Company
Address
14030 METROPOLIS AVE STE 200, FORT MYERS, FL 33912
Preparer
Marc Whitfield CPA
Phone
2394331002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Childs path strengthens and enriches the lives of working families and underserved children in collier county through high-quality early childhood education. 1. Provides tuition-assistance for children aged birth to 5 years old to ensure access to safe, affordable, high-quality, early childhood education thereby ensuring school readiness. 2. Emphasizes the arts and nature through experiential child-directed learning. 3. Encourages childrens innate ability to develop cognitive, physical and social-emotional skills. 4. Engages families to assure their childrens future of lifelong learning.

Form 990

Child's path did not run operations on a normal basis post the fiscal year ended 6/30/23. It was determined by november 2023 that the business was under significant financial stress and that operations would either need to be discontinued or transferred to another early childhood learning center. Fun time early childhood academy, also located in collier county was interested and an agreement was ultimately reached and the operations were transferred to fun time effective 2/23/24. All comments reflected throughout schedule o are reflective of operations prior to the transfer of assets to fun time early childhood academy. Child's path uses learning practices inspired by the reggio emilia approach - a project-based philosophy and creative curriculum that is flexible and emerges from children's ideas, thoughts, questions and observations. This philosophy and curriculum supports the belief that children are full of potential and that their natural curiosity will lead their earning.children are encouraged to engage and work with their peers to achieve common goals and develop confidence as they learn at their own pace. Learning goals are based on each child's individual interests and the teachers serve as partners and collaborators. Learning is active and engaging, as opposed to rote and teacher driven. Reggio and creative curriculum-inspired learning views young children as individuals who are child's path, inc. Curious about their world and have the powerful potential to learn from all that surrounds them. Education, psychological and sociological influences are important factors to consider in understanding children and working to stimulate and enhance learning in appropriate ways. Resources are required to ensure the learning environment is warm, nurturing, healthy, safe, art-based, nature-inspired and flexible, as it promotes creativity, problem solving and engaged learning. Additionally, child's path utilizes conscious discipline, which is a social-emotional learning curriculum that is nationally recognized and evidence based.conscious discipline assists children in cultivating conflict resolution and problem-solving skills, managing feelings and behaviors, building positive relationships and prevent bullying. Creating caring, cooperative classrooms teaches children to make healthy choices and builds authentic family partnerships.child's path uses a peo for payroll purposes.child's path center in santa barbara has been accredited through the national accreditation commission of the association for early learning leaders since 2020. This accreditation holds child's path to the highest of quality and safety standards in early education.child's path has recognized the importance of teaching our children the critical skills to overcome trauma and build resiliency. We have successfully sought funding and implemented our bright path resiliency program which builds these skills in our classroom families on a daily basis through classroom activities, community partnerships, teacher training and specific classroom materials. We use a variety of techniques including developing "safe places- and "deep breathing" to reinforce these skills.

Form 990, Page 1, Part I, Line 6

Volunteers are an asset in our classrooms to provide one-on-one support to children or assistance to the teachers. Some of the support volunteers provided during the year include delivery of virtual story time, music and art programs and yoga. Volunteers also provide valuable services as members of our board of directors and various committees. The committees in operation during the 2023/24 year included the marketing & development committee, the audit and finaince committee, the buildings and facilities committee, the executive committee and the governance committee.

Form 990, Part IX, Line 11G

Professional fees 1,487 3,039 0 contract services 11,637 16,746 0 leased employee expense 862,571 27,242 18,262 payroll processing fees 12,593 398 266 other professional fees 0 10,000 0 consulting 20,506 23,443 0 total 908,794 80,868 18,528

Form 990, Part XI, Line 9

Fund balance transfer to fun time -144,177

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IRS990/ActivityOrMissionDesc0CHILDS PATH STRENGTHENS AND ENRICHES THE LIVES OF WORKING FAMILIES AND UNDERSERVED CHILDREN IN COLLIER COUNTY THROUGH HIGH-QUALITY EARLY CHILDHOOD EDUCATION. 1. PROVIDES TUITION-ASSISTANCE FOR CHILDREN AGED BIRTH TO 5 YEARS OLD TO ENSURE ACCESS TO SAFE, AFFORDABLE, HIGH-QUALITY, EARLY CHILDHOOD EDUCATION THEREBY ENSURING SCHOOL READINESS. 2. EMPHASIZES THE ARTS AND NATURE THROUGH EXPERIENTIAL CHILD-DIRECTED LEARNING. 3. ENCOURAGES CHILDRENS INNATE ABILITY TO DEVELOP COGNITIVE, PHYSICAL AND SOCIAL-EMOTIONAL SKILLS. 4. ENGAGES FAMILIES TO ASSURE THEIR CHILDRENS FUTURE OF LIFELONG LEARNING.
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InformationTechnologyGrp/ProgramServicesAmt011921
IRS990/InformationTechnologyGrp/TotalAmt029074
IRS990/InsuranceGrp/FundraisingAmt0146
IRS990/InsuranceGrp/ManagementAndGeneralAmt04706
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IRS990/InterestGrp/ProgramServicesAmt013025
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MissionDesc0CHILDS PATH STRENGTHENS AND ENRICHES THE LIVES OF WORKING FAMILIES AND UNDERSERVED CHILDREN IN COLLIER COUNTY THROUGH HIGH-QUALITY EARLY CHILDHOOD EDUCATION. 1. PROVIDES TUITION-ASSISTANCE FOR CHILDREN AGED BIRTH TO 5 YEARS OLD TO ENSURE ACCESS TO SAFE, AFFORDABLE, HIGH-QUALITY, EARLY CHILDHOOD EDUCATION THEREBY ENSURING SCHOOL READINESS. 2. EMPHASIZES THE ARTS AND NATURE THROUGH EXPERIENTIAL CHILD-DIRECTED LEARNING. 3. ENCOURAGES CHILDRENS INNATE ABILITY TO DEVELOP COGNITIVE, PHYSICAL AND SOCIAL-EMOTIONAL SKILLS. 4. ENGAGES FAMILIES TO ASSURE THEIR CHILDRENS FUTURE OF LIFELONG LEARNING.
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013197
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IRS990/OfficeExpensesGrp/TotalAmt062029
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01070
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt033873
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035660
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IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc3INSTRUCTIONAL COSTS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030305
IRS990/OtherExpensesGrp/ProgramServicesAmt0959558
IRS990/OtherExpensesGrp/ProgramServicesAmt144287
IRS990/OtherExpensesGrp/ProgramServicesAmt232462
IRS990/OtherExpensesGrp/ProgramServicesAmt311354
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IRS990/OtherWebsiteInd0X
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IRS990/PensionPlanContributionsGrp/FundraisingAmt037
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IRS990/PrincipalOfficerNm0RUSSELL BECKNER
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/RevenueAmt0613107
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0723040
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt015196
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt050196
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0635831
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02475149
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt014598718
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt050000
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt014623
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01533
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0126
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt015851
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt092
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt011492
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt086
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleI/GrantRecordsMaintainedInd0false
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt025
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
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IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt026503
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt075
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SCHOOL SUPPLIES
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt02485
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0FURNITURE & FIXTURES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1BUILDING & IMPROVEMENT

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