Civic Intelligence

Pacific Arts Movement

990 • Fiscal year 2014 • EIN 33-1001523

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 17, 2015

2508 Historic Decatur Road No 140San Diego, CA 92106

(619) 400-5911

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.06x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

48th percentile

0.04x

Higher debt load relative to revenue than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

53rd percentile

4.4%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

7.2%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$576,850

Up $87,933 (+18%) from 2012

Net Assets

Up

$543,912

Up $141,581 (+35%) from 2012

Liabilities

Down

$32,938

Down $53,648 (-62%) from 2012

Revenue

$846,082

No earlier filing loaded for comparison.

Expenses

Up

$809,068

Up $39,006 (+5.1%) from 2012

Net Income

$37,014

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $488,917Liabilities 2012: $86,586Net Assets 2012: $402,3312012Assets 2014: $576,850Liabilities 2014: $32,938Net Assets 2014: $543,9122014Assets 2015: $662,852Liabilities 2015: $8,171Net Assets 2015: $654,6812015Assets 2016: $590,878Liabilities 2016: $34,960Net Assets 2016: $555,9182016Assets 2017: $557,961Liabilities 2017: $21,308Net Assets 2017: $536,6532017Assets 2018: $487,027Liabilities 2018: $15,490Net Assets 2018: $471,5372018Assets 2019: $310,504Liabilities 2019: $78,474Net Assets 2019: $232,0302019Assets 2020: $333,105Liabilities 2020: $34,178Net Assets 2020: $298,9272020Assets 2022: $375,200Liabilities 2022: $210,188Net Assets 2022: $165,0122022Assets 2024: $631,791Liabilities 2024: $269,402Net Assets 2024: $362,3892024

Highlighted filing

2014

Assets$576,850
Liabilities$32,938
Net Assets$543,912

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $770,0622012Revenue 2014: $846,082Expenses 2014: $809,068Net Income 2014: $37,0142014Revenue 2015: $823,793Expenses 2015: $713,024Net Income 2015: $110,7692015Revenue 2016: $620,816Expenses 2016: $719,579Net Income 2016: -$98,7632016Revenue 2017: $670,924Expenses 2017: $809,418Net Income 2017: -$138,4942017Revenue 2018: $859,683Expenses 2018: $922,861Net Income 2018: -$63,1782018Revenue 2019: $771,885Expenses 2019: $1,011,392Net Income 2019: -$239,5072019Revenue 2020: $751,641Expenses 2020: $684,744Net Income 2020: $66,8972020Revenue 2022: $802,391Expenses 2022: $956,043Net Income 2022: -$153,6522022Revenue 2024: $1,473,054Expenses 2024: $1,463,614Net Income 2024: $9,4402024

Highlighted filing

2014

Revenue$846,082
Expenses$809,068
Net Income$37,014
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 17, 2015
Return Version
2014v5.0
Gross Receipts
$892,238
Mission and Program Overview

Mission

Our mission is to connect audiences with the human experience through the pan asian media arts.

Our mission is to connect audiences with the human experience through the pan asian media arts. We fulfill our mission buy presenting unique culturally based programs that are otherwise inaccessible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$132,507$341,870▲ $209,363
Savings and Temporary Cash Investments$211,199$115,310▼ $95,889
Accounts Receivable$124,978$62,447▼ $62,531
Investments in Publicly Traded Securities$34,897$44,598▲ $9,701
Land, Buildings, and Equipment, Net$9,595$5,668▼ $3,927
Prepaid Expenses and Deferred Charges$3,686$2,445▼ $1,241
Total Assets$521,374$576,850▲ $55,476
Other Assets Total$4,512$4,512→ $0
Liabilities
Deferred Revenue$92,942--
Accounts Payable and Accrued Expenses$26,804$32,938▲ $6,134
Total Liabilities$119,746$32,938▼ $86,808
Net Assets / Fund Balance
Unrestricted Net Assets$401,628$478,912▲ $77,284
Temporarily Rstr Net Assets-$65,000-
Total Net Assets Fund Balance$401,628$543,912▲ $142,284
Total Liabilities and Net Assets / Fund Balance$521,374$576,850▲ $55,476

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,668$64,272$69,940
Compensation and Service Providers

Board Members and Trustees

NameTitle
Harlen BayhaChairman
Stephen ChinChairman Emeritus
Stephen LewCo-vice Chair
Amethyst LewisDirector
Eunice BragaisDirector
Gary WongDirector
Grant LewisDirector
Janis TakahashiDirector
Jeff KrebsDirector
Judy ChungDirector
Kathryn HammelmanDirector
Kent LeeDirector
Leon WuDirector
Mitchell ReffDirector
Sheila KanoyaDirector
Varsha IsraniDirector
Wendy WongDirector
Paul BergmanSecretary
Shirley ParkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$404,206
Program Service Revenue
$454,593
Investment Income
$964
Other Revenue
$-13,681
All Other Contributions
$263,609
Change in Net Assets
$37,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$846,082
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$86,024
Total Revenue per Audited Statements
$932,106
Total Revenue per Form 990
$846,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$404,082
Salaries, Compensation, and Employee Benefits$392,136
Total Fundraising Expense$86,584
Professional Fundraising Fees$7,850
Grants and Similar Amounts Paid$5,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$276,871$34,608$34,608$346,087
Fees for Services Other$62,424$21,180$8,790$92,394
All Other Expenses$21,989$30,511$2,718$55,218
Occupancy$33,214$4,152$4,152$41,518
Travel$19,710$1,178$15,693$36,581
Payroll Taxes$23,909$2,989$2,989$29,887
Other Expenses$13,826$3,742$7,916$17,568
Other Employee Benefits$12,930$1,616$1,616$16,162
Office Expenses$299$8,965$90$9,354
Fees for Services Accounting-$8,795-$8,795
Insurance-$8,699-$8,699
Fees for Services Professional Fundraising--$7,850$7,850
Grants to Domestic Individuals$5,000--$5,000
Depreciation Depletion-$4,330-$4,330
Advertising$331--$331
Total Functional Expenses$589,731$132,753$86,584$809,068

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$854,822
Expenses per Audited Statements$809,068
Total Expenses per Form 990$809,068
Expenses Not Reported on Form 990$45,754
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,156
Fundraising Gross Income$32,475
Professional Fundraising Fees$7,850

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$32,475$32,475-$32,475
Total Events$32,475$32,475$46,156$-13,681
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
Audit committee
Yes
Backup withholding compliance
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
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 6

The organization has members who pay membership fees and in return receive participation priveleges that vary with the level of membership.

Form 990, Part VI, Section B, Line 11

All board members are advised that this information return has been prepared and is available for review prior to filing.

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

Board members are asked annually at the board meeting re: conflicts of interest and at the yearly retreat.

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

The board of direstors forms an executive committee on a yearly basis to advise the board of the ceo's compensation.

Form 990, Part VI, Section C, Line 19

All governing documents are available to the public upon request and are available to inspection during normal working hours.

FORM 990, PART VII, SECTION A, LINE 13 AND 14:

Directors amethyst lewis and grant lewis are siblings.

Filing and Contact Details

Filer

Filer Name
Pacific Arts Movement
EIN
33-1001523
Phone
6194005911
Address
2508 HISTORIC DECATUR ROAD NO 140, SAN DIEGO, CA 92106

Signing Officer

Name
Harlen Bayha
Title
Chairman of the Board
Phone
6194005911
Signed
2015-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Ann Kim
Formed
2002
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
8
Volunteers
168

Preparer

Firm
GOODSELL & COMPANY INC CPA'S
Address
3143 4TH AVENUE, SAN DIEGO, CA 92103
Preparer
Steven J Holc CPA
Phone
6192384343
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Artist fees: program service expenses 4,476. Management and general expenses 0. Fundraising expenses 3,300. Total expenses 7,776. Box office: program service expenses 500. Management and general expenses 0. Fundraising expenses 0. Total expenses 500. Community outreach: program service expenses 625. Management and general expenses 0. Fundraising expenses 0. Total expenses 625. Consultant: program service expenses 657. Management and general expenses 20,000. Fundraising expenses 0. Total expenses 20,657. Coordinator: program service expenses 2,420. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,420. Database: program service expenses 0. Management and general expenses 1,100. Fundraising expenses 0. Total expenses 1,100. Dj services: program service expenses 400. Management and general expenses 0. Fundraising expenses 450. Total expenses 850. Editor: program service expenses 100. Management and general expenses 0. Fundraising expenses 4,160. Total expenses 4,260. Facilitator - events: program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000. Graphic designers: program service expenses 9,730. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,730. Guest services: program service expenses 2,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,500. Instructors: program service expenses 18,250. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,250. Lighting services: program service expenses 680. Management and general expenses 0. Fundraising expenses 0. Total expenses 680. Operations manager: program service expenses 8,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,625. Contractor: program service expenses 1,410. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,410. Projectionists: program service expenses 5,163. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,163. Street team: program service expenses 500. Management and general expenses 0. Fundraising expenses 0. Total expenses 500. Video production: program service expenses 1,317. Management and general expenses 0. Fundraising expenses 800. Total expenses 2,117. Videographer: program service expenses 500. Management and general expenses 0. Fundraising expenses 0. Total expenses 500. Volunteer coordinator: program service expenses 2,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,000. Website developers: program service expenses 930. Management and general expenses 0. Fundraising expenses 0. Total expenses 930. Executive coach: program service expenses 160. Management and general expenses 20. Fundraising expenses 20. Total expenses 200. Staff development: program service expenses 481. Management and general expenses 60. Fundraising expenses 60. Total expenses 601.

Form 990, Part IX, Line 24E

Merchant fees: program service expenses 67. Management and general expenses 12,942. Fundraising expenses 0. Total expenses 13,009. Recruitment: program service expenses 8,020. Management and general expenses 1,003. Fundraising expenses 1,003. Total expenses 10,026. Database management: program service expenses 0. Management and general expenses 6,338. Fundraising expenses 0. Total expenses 6,338. Delivery: program service expenses 4,750. Management and general expenses 722. Fundraising expenses 0. Total expenses 5,472. Postage: program service expenses 817. Management and general expenses 2,108. Fundraising expenses 461. Total expenses 3,386. Internet: program service expenses 0. Management and general expenses 3,191. Fundraising expenses 0. Total expenses 3,191. Awards & recognition: program service expenses 2,200. Management and general expenses 21. Fundraising expenses 596. Total expenses 2,817. Staff development: program service expenses 1,630. Management and general expenses 204. Fundraising expenses 204. Total expenses 2,038. Telecommunications: program service expenses 0. Management and general expenses 1,855. Fundraising expenses 0. Total expenses 1,855. Payroll processing: program service expenses 814. Management and general expenses 102. Fundraising expenses 102. Total expenses 1,018. Website: program service expenses 778. Management and general expenses 225. Fundraising expenses 0. Total expenses 1,003. Bank charges: program service expenses 0. Management and general expenses 903. Fundraising expenses 0. Total expenses 903. Vehicle expenses: program service expenses 741. Management and general expenses 64. Fundraising expenses 0. Total expenses 805. Dues & subscriptions: program service expenses 119. Management and general expenses 685. Fundraising expenses 0. Total expenses 804. Registration fees: program service expenses 714. Management and general expenses 0. Fundraising expenses 0. Total expenses 714. Field trips: program service expenses 471. Management and general expenses 0. Fundraising expenses 0. Total expenses 471. Marketing: program service expenses 117. Management and general expenses 0. Fundraising expenses 352. Total expenses 469. Licenses & permits: program service expenses 302. Management and general expenses 75. Fundraising expenses 0. Total expenses 377. Merchandise: program service expenses 278. Management and general expenses 0. Fundraising expenses 0. Total expenses 278. Gifts: program service expenses 81. Management and general expenses 43. Fundraising expenses 0. Total expenses 124. Film viewing: program service expenses 90. Management and general expenses 0. Fundraising expenses 0. Total expenses 90. Tax permits: program service expenses 0. Management and general expenses 30. Fundraising expenses 0. Total expenses 30.

FORM 990, PART XI, LINE 9:

Book-only depreciation adjustment 402.

FORM 990, PART XII, LINE 2C:

There is no change from prior years for audit oversight.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 46,156.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 46,156. Book-tax depreciation adjustment -402.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1CO-VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIRMAN EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/FormationYr02002
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IRS990/FSAuditedInd01
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IRS990/FundraisingGrossIncomeAmt032475
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IRS990/GrantsToOrganizationsInd00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt094967
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OUR MISSION IS TO CONNECT AUDIENCES WITH THE HUMAN EXPERIENCE THROUGH THE PAN ASIAN MEDIA ARTS.
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/FundraisingAmt090
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08965
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IRS990/OfficeExpensesGrp/TotalAmt09354
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt04512
IRS990/OtherChangesInNetAssetsAmt0402
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IRS990/OtherExpensesGrp/Desc1PRINTING
IRS990/OtherExpensesGrp/Desc2SUPPLIES
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IRS990/OtherExpensesGrp/TotalAmt221464
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IRS990/ProgramServiceRevenueGrp/Desc0FILM FESTIVAL
IRS990/ProgramServiceRevenueGrp/Desc1SPRING SHOWCASE
IRS990/ProgramServiceRevenueGrp/Desc2QUARTERLY SCREENINGS
IRS990/ProgramServiceRevenueGrp/Desc3COMMUNITY SERVICE
IRS990/ProgramServiceRevenueGrp/Desc4DISASTER RELIEF
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153967
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153967
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt44653
IRS990/ProgSrvcAccomActy2Grp/Desc0REEL VOICES PROVIDES TRAINING TO HIGH SCHOOL STUDENTS IN THE FILM MAKING PROCESS AND THE OPPORTUNITY TO CREATE INDEPENDENT DOCUMENTARY VIDEOS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt069645
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0SPRING SHOWCASE EXHIBITS ASIAN FILMS TO THE PUBLIC IN AN OPEN FORUM TO BRING AWARENESS TO THE COMMUNITY OF THE ROLE ASIAN CULTURE HAS PLAYED IN THE DEVELOPMENT OF THE SAN DIEGO AREA.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0123800
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt053967
IRS990/ProgSrvcAccomActyOtherGrp/Desc0QUARTERLY SCREENINGSQUARTERLY SCREENINGS OF ASIAN AND PAN PACIFIC FILM MAKERS TO THE PUBLIC THAT WOULD NOT OTHERWISE BE ACCESSIBLE TO THE PUBLIC WE SERVE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1COMMUNITY SERVICETHIS PROGRAM PROVIDES UNDERSERVED COMMUNITIES WITH FREE FILM EXHIBITIONS AND ENGAGEMENT THROUGH FOCUS GROUPS AND PROVIDES VOLUNTEERS FOR CUMMUNITY EVENTS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2MOBILE CIMENACONNECTS WITH THE ASIAN COMMUNITY TO RECORD THE EXPERIENCES OF ASIAN AMERICANS IN THE SAN DIEGO AREA AND PRESENT THSES EXPERIENCES TO OTHER NON ASIAN COMMUNITIES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3DISASTER RELIEFDEVELOPES AWARENESS IN THE COMMUNITY OF THE DISASTERS BOTH NATURAL AND MAN MADE EXPERIANCED IN THE PACIFIC RIM.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03019
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt14743
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt214430
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt2800
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt34653
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IRS990/ReportProgramRelatedInvstInd00

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