Civic Intelligence

West Linn Library Foundation

990 • Fiscal year 2019 • EIN 26-4298649

Jan 01, 2019 to Dec 31, 2019 • Filed on May 11, 2020

1595 Burns StWest Linn, OR 97068

(503) 656-7853

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

94th percentile

60%

Higher net margin than 94% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

83rd percentile

46%

Faster asset growth than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

91st percentile

83%

Faster revenue growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$157,820

Up $49,879 (+46%) from 2018

Net Assets

Up

$157,820

Up $49,879 (+46%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$74,540

Up $33,732 (+83%) from 2018

Expenses

Up

$30,121

Up $1,236 (+4.3%) from 2018

Net Income

Up

$44,419

Up $32,496 (+273%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2017: $96,018Liabilities 2017: $0Net Assets 2017: $96,0182017Assets 2018: $107,941Liabilities 2018: $0Net Assets 2018: $107,9412018Assets 2019: $157,820Liabilities 2019: $0Net Assets 2019: $157,8202019Assets 2021: $190,616Liabilities 2021: $0Net Assets 2021: $190,6162021Assets 2022: $178,662Liabilities 2022: $0Net Assets 2022: $178,6622022Assets 2023: $196,777Liabilities 2023: $0Net Assets 2023: $196,7772023Assets 2024: $217,625Liabilities 2024: $0Net Assets 2024: $217,6252024

Highlighted filing

2019

Assets$157,820
Liabilities$0
Net Assets$157,820

Operations Trend

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

$100K$50K$0-$50KRevenue 2017: $94,085Expenses 2017: $4,688Net Income 2017: $89,3972017Revenue 2018: $40,808Expenses 2018: $28,885Net Income 2018: $11,9232018Revenue 2019: $74,540Expenses 2019: $30,121Net Income 2019: $44,4192019Revenue 2021: $41,355Expenses 2021: $16,209Net Income 2021: $25,1462021Revenue 2022: $34,912Expenses 2022: $46,866Net Income 2022: -$11,9542022Revenue 2023: $54,269Expenses 2023: $36,154Net Income 2023: $18,1152023Revenue 2024: $53,841Expenses 2024: $32,993Net Income 2024: $20,8482024

Highlighted filing

2019

Revenue$74,540
Expenses$30,121
Net Income$44,419
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 11, 2020
Return Version
2019v5.0
Gross Receipts
$75,190
Mission and Program Overview

Mission

To promote appreciation and to generate support for the west linn public library and to raise funds for the library's collections, programs, and facilities.

The west linn library foundation provides funding for additional resources, programs and services that elevate the library system to a new level of excellence. The foundation funds important enhancements to the library, such as added resources and programs for families, seniors, and those with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$74,384$87,965▲ $13,581
Cash and Non-Interest-Bearing Accounts$33,557$69,855▲ $36,298
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$107,941$157,820▲ $49,879
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$74,384$87,965▲ $13,581
Net Assets Without Donor Restrictions$33,557$69,855▲ $36,298
Total Net Assets Fund Balance$107,941$157,820▲ $49,879
Total Liabilities and Net Assets / Fund Balance$107,941$157,820▲ $49,879
Compensation and Service Providers

Board Members and Trustees

NameTitle
Martha SwansonChairman
Kirsten WyattVice Chair
Doug EricksonBoard Member
Erin PattersonBoard Member
Heidi CarrBoard Member
Helen JuarezBoard Member
Janet DalgaardBoard Member
Melinda RobinsonBoard Member
Mike JonesBoard Member
Allison ReidSecretary
Deborah LashTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,835
Program Service Revenue
$19,920
Investment Income
$13,781
Other Revenue
$14,004
All Other Contributions
$24,335
Change in Net Assets
$44,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$3,129$111-$3,240
Other Expenses$2,155--$2,155
Office Expenses$540$233-$773
Insurance$487$162-$649
Fees for Services Accounting-$250-$250
Fees for Service Investment Mgmnt Fees-$200-$200
Total Functional Expenses$29,165$956$0$30,121
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,654
Fundraising Direct Expenses$650
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Part VI, Line 11B: Form 990 Review Process

The bOARD CHAIR presents and reviews form 990 (and schedules) WITH the Board of Directors prior to filing the reports.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are required to disclose conflicts or potential conflicts of interest before any major board discussion.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

No compensation is currently paid to any staff including the CEO, Executive director, or top management. When compensation is considered, the Board will RESEARCH (COMPARABLE ORGANIZATIONS AND INDIVIDUAL SKILLS CONSIDERED), DISCUSS, AND VOTE (bY THE INDEPENDENT BOARD MEMBERS) before any compensation is paid.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All other officers or key employee compensation is researched (comparable organizations and individual skills considered), discussed, and voted on only by the independent board members.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 is available for public inspection on www.guidestar.org. Other forms, such as form 1023, are available upon written request at the organization's principle business office.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available to public at opened community board meetings.

Filing and Contact Details

Filer

Filer Name
West Linn Library Foundation
EIN
26-4298649
Phone
5036567853
Address
1595 BURNS ST, WEST LINN, OR 97068

Signing Officer

Name
Martha Swanson
Title
Board Chair
Signed
2020-05-11
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
40

Preparer

Firm
Metzger Tax Service LLC
Address
10125 SW Hall Blvd, Tigard, OR 97223
Preparer
Robert A Sederstrom CPA
Phone
5032464776
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

MUSIC PROGRAM COSTS: Column (A) - Total = $1625; Column (B) - Program Services = $1625; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OREGON DOJ FEES: Column (A) - Total = $61; Column (B) - Program Services = $0; Column (C) - Management & General = $61; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROGRAM OUTING COSTS: Column (A) - Total = $735; Column (B) - Program Services = $735; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SCOUTS SUPPORT - EAGLE PROJECT: Column (A) - Total = $233; Column (B) - Program Services = $233; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SECERTARY OF STATE FEE: Column (A) - Total = $50; Column (B) - Program Services = $0; Column (C) - Management & General = $50; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SOFTWARE: Column (A) - Total = $536; Column (B) - Program Services = $536; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0233
IRS990/OfficeExpensesGrp/ProgramServicesAmt0540
IRS990/OfficeExpensesGrp/TotalAmt0773
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0READING PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc1DPIL PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc2GENERAL PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc3LEGO PROGRAM COST
IRS990/OtherExpensesGrp/ProgramServicesAmt09902
IRS990/OtherExpensesGrp/ProgramServicesAmt18102
IRS990/OtherExpensesGrp/ProgramServicesAmt24850
IRS990/OtherExpensesGrp/ProgramServicesAmt32155
IRS990/OtherExpensesGrp/TotalAmt09902
IRS990/OtherExpensesGrp/TotalAmt18102
IRS990/OtherExpensesGrp/TotalAmt24850
IRS990/OtherExpensesGrp/TotalAmt32155
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt05460
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BOOK SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019920
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt023363
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-4306
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt028885
IRS990/PYProgramServiceRevenueAmt021751
IRS990/PYRevenuesLessExpensesAmt011923
IRS990/PYTotalExpensesAmt028885
IRS990/PYTotalRevenueAmt040808
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt044419
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt019920
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt060759
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt045114
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt093729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0199602
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013781
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0-4306
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0356
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09831
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013781
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0-4306
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09831
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportTotal509Amt0199602
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt060759
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt045114
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt093729
IRS990ScheduleA/Total509Grp/TotalAmt0199602
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt074540
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt040808
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt094085
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0209433
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The bOARD CHAIR presents and reviews form 990 (and schedules) WITH the Board of Directors prior to filing the reports.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to disclose conflicts or potential conflicts of interest before any major board discussion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No compensation is currently paid to any staff including the CEO, Executive director, or top management. When compensation is considered, the Board will RESEARCH (COMPARABLE ORGANIZATIONS AND INDIVIDUAL SKILLS CONSIDERED), DISCUSS, AND VOTE (bY THE INDEPENDENT BOARD MEMBERS) before any compensation is paid.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OTHER OFFICERS OR KEY EMPLOYEE COMPENSATION IS RESEARCHED (COMPARABLE ORGANIZATIONS AND INDIVIDUAL SKILLS CONSIDERED), DISCUSSED, AND VOTED ON ONLY BY THE INDEPENDENT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION ON WWW.GUIDESTAR.ORG. OTHER FORMS, SUCH AS FORM 1023, ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATION'S PRINCIPLE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE TO PUBLIC AT OPENED COMMUNITY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MUSIC PROGRAM COSTS: Column (A) - Total = $1625; Column (B) - Program Services = $1625; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OREGON DOJ FEES: Column (A) - Total = $61; Column (B) - Program Services = $0; Column (C) - Management & General = $61; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROGRAM OUTING COSTS: Column (A) - Total = $735; Column (B) - Program Services = $735; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SCOUTS SUPPORT - EAGLE PROJECT: Column (A) - Total = $233; Column (B) - Program Services = $233; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SECERTARY OF STATE FEE: Column (A) - Total = $50; Column (B) - Program Services = $0; Column (C) - Management & General = $50; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SOFTWARE: Column (A) - Total = $536; Column (B) - Program Services = $536; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0107941
IRS990/TotalAssetsEOYAmt0157820
IRS990/TotalAssetsGrp/BOYAmt0107941
IRS990/TotalAssetsGrp/EOYAmt0157820
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026835
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0956
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt029165
IRS990/TotalFunctionalExpensesGrp/TotalAmt030121
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107941
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157820

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