Civic Intelligence

Cat Town

990 • Fiscal year 2018 • EIN 27-3838132

Jan 01, 2018 to Dec 31, 2018 • Filed on May 14, 2019

P O Box 18675Oakland, CA 94619-0675

(510) 915-1454

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

59th percentile

7.4%

Higher net margin than 59% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$31,154

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

48th percentile

0.9%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

69th percentile

17%

Faster revenue growth than 69% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$256,352

Up $2,208 (+0.9%) from 2017

Net Assets

Up

$256,157

Up $59,749 (+30%) from 2017

Liabilities

Down

$195

Down $57,541 (-100%) from 2017

Revenue

Up

$804,934

Up $116,240 (+17%) from 2017

Expenses

Down

$745,185

Down $15,602 (-2.1%) from 2017

Net Income

Up

$59,749

Up $131,842 (+183%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $126,463Liabilities 2014: $13,221Net Assets 2014: $113,2422014Assets 2015: $166,596Liabilities 2015: $14,896Net Assets 2015: $151,7002015Assets 2016: $292,962Liabilities 2016: $24,461Net Assets 2016: $268,5012016Assets 2017: $254,144Liabilities 2017: $57,736Net Assets 2017: $196,4082017Assets 2018: $256,352Liabilities 2018: $195Net Assets 2018: $256,1572018Assets 2019: $251,852Liabilities 2019: $264Net Assets 2019: $251,5882019Assets 2020: $449,554Liabilities 2020: $38,232Net Assets 2020: $411,3222020Assets 2021: $916,379Liabilities 2021: $5Net Assets 2021: $916,3742021Assets 2022: $1,026,138Liabilities 2022: $5,735Net Assets 2022: $1,020,4032022Assets 2023: $897,213Liabilities 2023: $7,947Net Assets 2023: $889,2662023Assets 2024: $980,730Liabilities 2024: $16,689Net Assets 2024: $964,0412024

Highlighted filing

2018

Assets$256,352
Liabilities$195
Net Assets$256,157

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $355,853Expenses 2014: $245,177Net Income 2014: $110,6762014Revenue 2015: $631,675Expenses 2015: $593,191Net Income 2015: $38,4842015Revenue 2016: $774,906Expenses 2016: $658,141Net Income 2016: $116,7652016Revenue 2017: $688,694Expenses 2017: $760,787Net Income 2017: -$72,0932017Revenue 2018: $804,934Expenses 2018: $745,185Net Income 2018: $59,7492018Revenue 2019: $807,064Expenses 2019: $811,633Net Income 2019: -$4,5692019Revenue 2020: $851,090Expenses 2020: $691,356Net Income 2020: $159,7342020Revenue 2021: $1,309,959Expenses 2021: $804,907Net Income 2021: $505,0522021Revenue 2022: $1,040,644Expenses 2022: $936,615Net Income 2022: $104,0292022Revenue 2023: $938,918Expenses 2023: $1,070,055Net Income 2023: -$131,1372023Revenue 2024: $1,307,635Expenses 2024: $1,232,860Net Income 2024: $74,7752024

Highlighted filing

2018

Revenue$804,934
Expenses$745,185
Net Income$59,749
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 14, 2019
Return Version
2018v3.1
Gross Receipts
$835,790
Mission and Program Overview

Mission

Cat town's mission is to transform the approach to saving shelter cats, reducing euthanasia nationwide. Our focus is to find great homes for cats who are considered unadoptable in the traditional rescue model.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$227,491$218,450▼ $9,041
Cash and Non-Interest-Bearing Accounts$19,046$29,988▲ $10,942
Prepaid Expenses and Deferred Charges$6,606$6,911▲ $305
Savings and Temporary Cash Investments$1,001$1,003▲ $2
Total Assets$254,144$256,352▲ $2,208
Liabilities
Unsecured Notes Loans Payable$55,824--
Other Liabilities$1,912$195▼ $1,717
Total Liabilities$57,736$195▼ $57,541
Net Assets / Fund Balance
Unrestricted Net Assets$196,408$256,157▲ $59,749
Total Net Assets Fund Balance$196,408$256,157▲ $59,749
Total Liabilities and Net Assets / Fund Balance$254,144$256,352▲ $2,208

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$209,916$37,065$246,981
Other Land Buildings$6,812$6,748$13,560
Equipment$1,722$4,020$5,742
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann DunnExecutive DiFT$31,154$31,154

Board Members and Trustees

NameTitle
Nara DahlbackaPresident
David AbernathyBoard Member
Stefanie KrausBoard Member
Willow LiroffSecretary
Jamie MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$794,570
Program Service Revenue
$27,336
Investment Income
$1
Other Revenue
$-16,973
All Other Contributions
$734,847
Change in Net Assets
$59,749

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$24,440Standard Retail Price
Other Non Cash Contri Table2$12,600Standard Retail Price
Other Non Cash Contri Table1$11,700Standard Retail Price
Other Non Cash Contri Table5$5,190Standard Retail Price
Other Non Cash Contri Table1$1,700Standard Retail Price
Total Noncash Contributions10$55,630-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$392,097
Other Expenses$353,088
Total Fundraising Expense$29,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$271,368$6,170$6,442$283,980
Occupancy$136,211$95-$136,306
Fees for Services Other$78,367-$1,620$79,987
Office Expenses$67,581$42$11,756$79,379
Other Employee Benefits$47,312$590$777$48,679
Current Officers, Directors, Trustees, and Key Employees$15,577$7,789$7,789$31,155
Payroll Taxes$25,561$1,447$1,275$28,283
Depreciation Depletion$18,298--$18,298
Interest$2,318$11,262$3$13,583
Fees for Services Accounting-$10,256-$10,256
Conferences and Meetings$8,081$304-$8,385
Insurance$653$2,652-$3,305
Information Technology$2,228$878-$3,106
Travel$241--$241
Other Expenses-$122-$122
Advertising$120--$120
Total Functional Expenses$673,916$41,607$29,662$745,185
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$30,856
Fundraising Gross Income$13,883
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$69,893$10,170-$10,170
Total Events$69,893$10,170$27,896$-17,726
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$195
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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 11B

A full copy of the 990 package is distributed to the board for their review prior to filing.

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

All board members and officers have a duty to disclose any possible conflict of interest. The bylaws section 3 states: in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.

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

The bylaws state: the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1. Compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "similarly situated" organizations are those of a similar size and purpose and with similar resources 2. The availability of similar services in the geographic area of this organization 3. Current compensation surveys compiled by independent firms 4. Actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement. The board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services.

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

The executive director, with consultation of board members, determines the salary and wages of the staff, based on comparable positions at similar agencies in oakland, ca

Form 990, Page 6, Part VI, Line 19

All agency documents, including the approved form 1023, filed 990s, and financial reports are available upon request.

Filing and Contact Details

Filer

Filer Name
Cat Town
EIN
27-3838132
Phone
5109151454
Address
P O BOX 18675, OAKLAND, CA 94619-0675

Signing Officer

Name
Ann Dunn
Title
Executive Director
Phone
5109151454
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Dunn
Formed
2010
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
175

Preparer

Firm
Marjtax Incorporated
Address
3542 FRUITVALE AVE, OAKLAND, CA 94602-2327
Preparer
Marjorie Williams-jones
Phone
5104826204
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

During 2017, approximately 175 volunteers supported cat town's operations. Volunteer roles include fosters, adoption counselors, interacting with visitors to the adoption center, socializing fearful cats and helping with marketing, fundraising, outreach and transportation. Cat town is lucky to have such a strong community of support and we could not do this work without our wonderful volunteers.

Form 990, Part IX, Line 11G

Veterinarians 71,103 0 0 cat behaviorists 1,575 0 0 professional fees - other 2,519 0 0 cat zone entrance mgmt fee 846 0 0 visitor check in fees 2,324 0 0 annual gala event security 0 0 1,620 total 78,367 0 1,620

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IRS990/ProgSrvcAccomActy2Grp/Desc0OUR CAT CAF IS A CAGE-FREE ADOPTION CENTER AND IS THE FIRST OF ITS KIND IN THE U.S. THE ACTUAL CAFE IS RUN BY A SEPARATE ENTITY, RAWR COFFEE BAR, AND IS NO LONGER PART OF CAT TOWN. A PRIMARY FOCUS AT THE CAT CAFE IS SOCIALIZING OLDER KITTENS THROUGH OUR FORGOTTEN KITTEN PROJECT. THESE ARE HARD-TO-PLACE KITTENS WHO COME INTO OUR MUNICIPAL SHELTER PARTNER AT FOUR MONTHS OR OLDER, AFTER THE IDEAL WINDOW FOR SOCIALIZING THEM HAS CLOSED. BECAUSE SOCIALIZING THEM IS SO CHALLENGING, THEY ARE OVERLOOKED BY OTHER GROUPS AND AT HIGH RISK FOR EUTHANASIA. BY BEING IN THE CAT CAF, WITH ACCESS TO CONFIDENT CAT ROLE MODELS, THEY BECOME SOCIALIZED AND GET ADOPTED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0252717
IRS990/ProgSrvcAccomActy3Grp/Desc0IN JULY 2017, WE EXPANDED OUR ADOPTION CENTER TO INCLUDE THE STUDIOS, A SPECIAL PLACE FOR THE HARDEST-TO-PLACE CATS. THIS CENTER PROVIDES A SAFE ENVIRONMENT FOR THE CATS AT GREATEST RISK FOR EUTHANASIA AT MUNICIPAL SHELTERS. THIS CENTER PROVIDES SPECIAL HOUSING FOR CATS WHO ARE UNDER SOCIALIZED, OLDER AND/OR HAVE MEDICAL NEEDS, ALLOWING THESE CATS TO MEET POTENTIAL ADOPTERS IN AN ENVIRONMENT WHERE THEY FEEL SAFE.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0692577
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IRS990ScheduleA/PublicSupportCY170Pct00.79750
IRS990ScheduleA/PublicSupportPY170Pct00.74930
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02967925
IRS990ScheduleA/TotalSupportAmt02967943
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01722
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05742
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0209916
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt037065
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0246981
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06812
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06748
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013560
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0218450
IRS990ScheduleD/TotalLiabilityAmt0195
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt059723
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt059723
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027896
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL GALA
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt016683
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt016683
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt069893
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010170
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt010170
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-17726
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0384
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0384
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt010829
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IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0STANDARD RETAIL PRICE
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt25
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0CAT LITTER
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1CAT MISC ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2EVENT BEVERAGES
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc3EVENT SUPPLIES
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IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1STANDARD RETAIL PRICE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2STANDARD RETAIL PRICE
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt112600
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt25190
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt31700
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IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 2017, APPROXIMATELY 175 VOLUNTEERS SUPPORTED CAT TOWN'S OPERATIONS. VOLUNTEER ROLES INCLUDE FOSTERS, ADOPTION COUNSELORS, INTERACTING WITH VISITORS TO THE ADOPTION CENTER, SOCIALIZING FEARFUL CATS AND HELPING WITH MARKETING, FUNDRAISING, OUTREACH AND TRANSPORTATION. CAT TOWN IS LUCKY TO HAVE SUCH A STRONG COMMUNITY OF SUPPORT AND WE COULD NOT DO THIS WORK WITHOUT OUR WONDERFUL VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A FULL COPY OF THE 990 PACKAGE IS DISTRIBUTED TO THE BOARD FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS AND OFFICERS HAVE A DUTY TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST. THE BYLAWS SECTION 3 STATES: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BYLAWS STATE: THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO APPROVING THE TERMS OF COMPENSATION. APPROPRIATE DATA MAY INCLUDE THE FOLLOWING: 1. COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS. "SIMILARLY SITUATED" ORGANIZATIONS ARE THOSE OF A SIMILAR SIZE AND PURPOSE AND WITH SIMILAR RESOURCES 2. THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THIS ORGANIZATION 3. CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS 4. ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT. THE BOARD OR COMPENSATION COMMITTEE WILL HAVE OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY IF IT OBTAINS AND RELIES UPON DATA ON COMPENSATION PAID BY THREE COMPARABLE ORGANIZATIONS IN THE SAME OR SIMILAR COMMUNITIES FOR SIMILAR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR, WITH CONSULTATION OF BOARD MEMBERS, DETERMINES THE SALARY AND WAGES OF THE STAFF, BASED ON COMPARABLE POSITIONS AT SIMILAR AGENCIES IN OAKLAND, CA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL AGENCY DOCUMENTS, INCLUDING THE APPROVED FORM 1023, FILED 990S, AND FINANCIAL REPORTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6VETERINARIANS 71,103 0 0 CAT BEHAVIORISTS 1,575 0 0 PROFESSIONAL FEES - OTHER 2,519 0 0 CAT ZONE ENTRANCE MGMT FEE 846 0 0 VISITOR CHECK IN FEES 2,324 0 0 ANNUAL GALA EVENT SECURITY 0 0 1,620 TOTAL 78,367 0 1,620
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0794570
IRS990/TotalEmployeeCnt017
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0745185
IRS990/TotalGrossUBIAmt0753
IRS990/TotalLiabilitiesBOYAmt057736
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IRS990/TotalRevenueGrp/ExclusionAmt0-17725
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0753
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