Civic Intelligence

Five Smooth Stones Foundation Inc

EIN 27-4400615 • 501(c)3 • Baltimore, MD

Profile

Baltimore Collegiate School for Boys is established to seek out, find and advance forward the next generation of young men who, through the finest liberal arts education possible, will become responsible citizens trained to lead and serve in our community, the nation and the world.

2525 Kirk AveBaltimore, MD 21218

www.baltimorecollegiate.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.02x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

45th percentile

2.6%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$180,400

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

90th percentile

43%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

12%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$631,043

Up $188,836 (+43%) from 2023

Liabilities

Up

$640,727

Up $46,490 (+7.8%) from 2023

Net Assets

Up

-$9,684

Up $142,346 (+94%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin45th percentile

Revenue

Up

$5,525,768

Up $612,274 (+12%) from 2023

Expenses

Up

$5,383,422

Up $177,092 (+3.4%) from 2023

Net Income

Up

$142,346

Up $435,182 (+149%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$800K$600K$400K$200K$0-$200KAssets 2015: $121,219Liabilities 2015: $117,879Net Assets 2015: $3,3402015Assets 2016: $158,667Liabilities 2016: $186,924Net Assets 2016: -$28,2572016Assets 2017: $532,927Liabilities 2017: $184,915Net Assets 2017: $348,0122017Assets 2018: $516,200Liabilities 2018: $202,708Net Assets 2018: $313,4922018Assets 2019: $548,368Liabilities 2019: $326,442Net Assets 2019: $221,9262019Assets 2020: $570,506Liabilities 2020: $467,187Net Assets 2020: $103,3192020Assets 2021: $627,387Liabilities 2021: $411,410Net Assets 2021: $215,9772021Assets 2022: $627,314Liabilities 2022: $486,508Net Assets 2022: $140,8062022Assets 2023: $442,207Liabilities 2023: $594,237Net Assets 2023: -$152,0302023Assets 2024: $631,043Liabilities 2024: $640,727Net Assets 2024: -$9,6842024

Highlighted filing

2024

Assets$631,043
Liabilities$640,727
Net Assets-$9,684
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $240,962Expenses 2015: $193,718Net Income 2015: $47,2442015Revenue 2016: $2,667,849Expenses 2016: $2,657,285Net Income 2016: $10,5642016Revenue 2017: $3,761,588Expenses 2017: $3,385,319Net Income 2017: $376,2692017Revenue 2018: $5,168,565Expenses 2018: $5,203,938Net Income 2018: -$35,3732018Revenue 2019: $5,599,204Expenses 2019: $5,688,202Net Income 2019: -$88,9982019Revenue 2020: $5,630,855Expenses 2020: $5,749,462Net Income 2020: -$118,6072020Revenue 2021: $5,752,390Expenses 2021: $5,639,732Net Income 2021: $112,6582021Revenue 2022: $6,417,834Expenses 2022: $6,493,005Net Income 2022: -$75,1712022Revenue 2023: $4,913,494Expenses 2023: $5,206,330Net Income 2023: -$292,8362023Revenue 2024: $5,525,768Expenses 2024: $5,383,422Net Income 2024: $142,3462024

Highlighted filing

2024

Revenue$5,525,768
Expenses$5,383,422
Net Income$142,346
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$631,043
Liabilities
$640,727
Net assets
-$9,684
Revenue
$5,525,768
Expenses
$5,383,422
Net income
$142,346
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.63$0.64$0.01$5.53$5.38$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.59$0.15$4.91$5.21$0.29
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.49$0.14$6.42$6.49$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.41$0.22$5.75$5.64$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.47$0.10$5.63$5.75$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.33$0.22$5.60$5.69$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.20$0.31$5.17$5.20$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.18$0.35$3.76$3.39$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.19$0.03$2.67$2.66$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.00$0.24$0.19$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 14, 2025
Return Version
2023v6.0
Gross Receipts
$5,525,768
Mission and Program Overview

Mission

Baltimore collegiate school for boys provides the finest liberal arts education possible to baltimore's next generation of young men, ensuring that they will become responsible citizens trained to lead and serve our community, our nation, and our world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$66,875$268,588▲ $201,713
Cash and Non-Interest-Bearing Accounts$166,412$194,627▲ $28,215
Land, Buildings, and Equipment, Net$61,612$29,090▼ $32,522
Prepaid Expenses and Deferred Charges$1,437--
Savings and Temporary Cash Investments$319$320▲ $1
Total Assets$442,207$631,043▲ $188,836
Other Assets Total$145,552$138,418▼ $7,134
Liabilities
Accounts Payable and Accrued Expenses$492,581$494,152▲ $1,571
Other Liabilities$101,656$82,950▼ $18,706
Deferred Revenue-$63,625-
Total Liabilities$594,237$640,727▲ $46,490
Net Assets / Fund Balance
Net Assets With Donor Restrictions$83,347$53,577▼ $29,770
Net Assets Without Donor Restrictions$-235,377$-63,261▲ $172,116
Total Net Assets Fund Balance$-152,030$-9,684▲ $142,346
Total Liabilities and Net Assets / Fund Balance$442,207$631,043▲ $188,836

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,090$344,683$373,773
Other Land Buildings$0$4,999$4,999
Other Assets Org$80,819--
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edwin AventChief Executive OfficerFT$156,000$24,400$180,400

Board Members and Trustees

NameTitle
Burck SmithChairman
Stephen AbramsVice Chairman
Christopher FeissMember
Colin McdanielsMember
Joel BrattonMember
Mark SellersSecretary
Nicole HarrellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
D And T Cleaning Services LLCCleaning Services300 E LOMBARD STREET, Baltimore, MD 21202$162,190
Revenue and Support

Revenue Composition

Contributions and Grants
$1,520,910
Program Service Revenue
$4,004,608
Investment Income
$66
Other Revenue
$184
All Other Contributions
$592,759
Change in Net Assets
$142,346

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,525,768
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$65,000
Total Revenue per Audited Statements
$5,590,768
Total Revenue per Form 990
$5,525,768
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,434,089
Other Expenses$1,949,333
Total Fundraising Expense$92,645
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,373,009$62,037$36,347$2,471,393
Occupancy$795,270$135,054-$930,324
Other Employee Benefits$561,811$12,873$8,307$582,991
Fees for Services Other$326,988$10,192$24,661$361,841
Payroll Taxes$184,141$9,235$5,930$199,306
Current Officers, Directors, Trustees, and Key Employees$173,218$4,528$2,653$180,399
Fees for Services Accounting$97,129$5,053$12,227$114,409
Insurance$103,557$3,235$1,079$107,871
Depreciation Depletion$30,395$1,595$532$32,522
Office Expenses$7,728$239$81$8,048
Interest$4,472$139$47$4,658
Other Expenses$2,392$75$25$2,492
Fees for Services Legal$1,234$38$93$1,365
Total Functional Expenses$5,041,173$249,604$92,645$5,383,422

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,448,422
Expenses per Audited Statements$5,383,422
Total Expenses per Form 990$5,383,422
Expenses Not Reported on Form 990$65,000
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Financing$82,950
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Section A, Line 8B

“There is no committee that has authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Senior management reviews the 990 after it is prepared by external cpa firm. The finance committee then reviews the 990, followed by the full board of trustees.”

Form 990, Part VI, Section B, Line 12C

“New board members sign a conflict of interest statement. Existing board members annually attest and sign the conflict of interest statement at the annual meeting. If a potential conflict of interest exists, the board will discuss and ask for legal review, if necessary.”

Form 990, Part VI, Section B, Line 15A

“A compensation committee was formed, which researched executive director compensation at other charter schools in the baltimore area, based on size of school, when the school started, etc. The committee then submitted this information to the full board of trustees, along with a salary recommendation. The full board negotiated final terms with the executive director, in consultation with legal counsel.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Five Smooth Stones Foundation Inc
EIN
27-4400615
Phone
4436425320
Address
2525 KIRK AVE, BALTIMORE, MD 21218

Signing Officer

Name
Edwin Avent
Title
President
Phone
4436425320
Signed
2025-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edwin Avent
Formed
2010
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
7
Employees
45
Volunteers
7

Preparer

Firm
Sb & Company LLC
Address
10200 GRAND CENTRAL AVE SUITE 250, OWINGS MILLS, MD 21117
Preparer
Pamela Gray
Phone
4105840060
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The foundation is a not-for-profit that is exempt from federal income taxes, other than net unrelated business income taxes, under the provisions of section 501(c)(3) of the united states internal revenue code and is recognized as such by the internal revenue service. The provisions included in accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The foundation performed an evaluation of uncertain tax positions as of june 30, 2024 and 2023, and determined that there were no matters that would require recognition in the accompanying financial statements or which may have any effect on its tax-exempt status. As of june 30, 2023, the statute of limitations for fiscal years 2021 through 2024 remain open with the u.s. Federal jurisdiction or the various state and local jurisdictions in which the foundation files tax returns. It is the foundation's policy to recognize interest and/or penalties related to uncertain tax positions, if any, as income tax expense in the statements of activities and changes in net assets.”

Raw XML AppendixShowing 400 of 485 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/ActivityOrMissionDesc0BALTIMORE COLLEGIATE SCHOOL FOR BOYS PROVIDES THE FINEST LIBERAL ARTS EDUCATION POSSIBLE TO BALTIMORE'S NEXT GENERATION OF YOUNG MEN, ENSURING THAT THEY WILL BECOME RESPONSIBLE CITIZENS TRAINED TO LEAD AND SERVE OUR COMMUNITY, OUR NATION, AND OUR WORLD.
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IRS990/LegalDomicileStateCd0MD
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BALTIMORE COLLEGIATE SCHOOL FOR BOYS PROVIDES THE FINEST LIBERAL ARTS EDUCATION POSSIBLE TO BALTIMORE'S NEXT GENERATION OF YOUNG MEN, ENSURING THAT THEY WILL BECOME RESPONSIBLE CITIZENS TRAINED TO LEAD AND SERVE OUR COMMUNITY, OUR NATION, AND OUR WORLD.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
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IRS990/OtherSalariesAndWagesGrp/TotalAmt02471393
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IRS990/ReportOtherAssetsInd01
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt180819
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET - FINANCING LEASE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY - FINANCING
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IRS990ScheduleD/RevenueSubtotalAmt05525768
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS A NOT-FOR-PROFIT THAT IS EXEMPT FROM FEDERAL INCOME TAXES, OTHER THAN NET UNRELATED BUSINESS INCOME TAXES, UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND IS RECOGNIZED AS SUCH BY THE INTERNAL REVENUE SERVICE. THE PROVISIONS INCLUDED IN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024 AND 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2023, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2021 THROUGH 2024 REMAIN OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATE AND LOCAL JURISDICTIONS IN WHICH THE FOUNDATION FILES TAX RETURNS. IT IS THE FOUNDATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS INCOME TAX EXPENSE IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0138418
IRS990ScheduleD/TotalExpensesPerForm990Amt05383422
IRS990ScheduleD/TotalLiabilityAmt082950
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05448422
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION INCLUDES ITS NON-DISCRIMINATION POLICY ON ITS WEBSITE AND ONLINE AND OFFLINE ADMISSION APPLICATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVED FUNDING FROM THE BALTIMORE CITY PUBLIC SCHOOL SYSTEM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount023400
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0EDWIN AVENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO COMMITTEE THAT HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SENIOR MANAGEMENT REVIEWS THE 990 AFTER IT IS PREPARED BY EXTERNAL CPA FIRM. THE FINANCE COMMITTEE THEN REVIEWS THE 990, FOLLOWED BY THE FULL BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEW BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT. EXISTING BOARD MEMBERS ANNUALLY ATTEST AND SIGN THE CONFLICT OF INTEREST STATEMENT AT THE ANNUAL MEETING. IF A POTENTIAL CONFLICT OF INTEREST EXISTS, THE BOARD WILL DISCUSS AND ASK FOR LEGAL REVIEW, IF NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COMPENSATION COMMITTEE WAS FORMED, WHICH RESEARCHED EXECUTIVE DIRECTOR COMPENSATION AT OTHER CHARTER SCHOOLS IN THE BALTIMORE AREA, BASED ON SIZE OF SCHOOL, WHEN THE SCHOOL STARTED, ETC. THE COMMITTEE THEN SUBMITTED THIS INFORMATION TO THE FULL BOARD OF TRUSTEES, ALONG WITH A SALARY RECOMMENDATION. THE FULL BOARD NEGOTIATED FINAL TERMS WITH THE EXECUTIVE DIRECTOR, IN CONSULTATION WITH LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B

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