Civic Intelligence

Inland Press Association

990 • Fiscal year 2013 • EIN 36-1262612

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 19, 2014

701 Lee Street No 92560016

(847) 795-0380

Siviq Scores

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

Liabilities / Assets

94th percentile

0.83x

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

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

0.57x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Net Margin

10th percentile

-12%

Higher net margin than 10% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

94th percentile

$190,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$595,536

Up $80,949 (+16%) from 2012

Net Assets

Down

$100,395

Down $102,003 (-50%) from 2012

Liabilities

Up

$495,141

Up $182,952 (+59%) from 2012

Revenue

$862,048

No earlier filing loaded for comparison.

Expenses

Down

$964,051

Down $25,126 (-2.5%) from 2012

Net Income

-$102,003

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$0-$200KAssets 2010: $646,873Liabilities 2010: $233,739Net Assets 2010: $413,1342010Assets 2011: $518,454Liabilities 2011: $183,973Net Assets 2011: $334,4812011Assets 2012: $514,587Liabilities 2012: $312,189Net Assets 2012: $202,3982012Assets 2013: $595,536Liabilities 2013: $495,141Net Assets 2013: $100,3952013Assets 2014: $518,654Liabilities 2014: $507,241Net Assets 2014: $11,4132014Assets 2015: $407,393Liabilities 2015: $478,360Net Assets 2015: -$70,9672015Assets 2017: $439,302Liabilities 2017: $553,795Net Assets 2017: -$114,4932017

Highlighted filing

2013

Assets$595,536
Liabilities$495,141
Net Assets$100,395

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,013,5512010Expenses 2011: $1,010,1192011Expenses 2012: $989,1772012Revenue 2013: $862,048Expenses 2013: $964,051Net Income 2013: -$102,0032013Revenue 2014: $889,728Expenses 2014: $978,709Net Income 2014: -$88,9812014Revenue 2015: $919,504Expenses 2015: $1,001,884Net Income 2015: -$82,3802015Revenue 2017: $791,010Expenses 2017: $840,511Net Income 2017: -$49,5012017

Highlighted filing

2013

Revenue$862,048
Expenses$964,051
Net Income-$102,003
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 19, 2014
Return Version
2013v3.0
Gross Receipts
$862,048
Mission and Program Overview

Mission

The purpose of Inland Press Association is to advance the welfare of its member newspapers, which are primarily located in the U.S., and to enable them to continue serving the people as a free, strong and responsible press.

Research and education relating to the newspaper publishing industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$329,523$323,020▼ $6,503
Savings and Temporary Cash Investments$108,053$125,925▲ $17,872
Prepaid Expenses and Deferred Charges$34,664$48,797▲ $14,133
Land, Buildings, and Equipment, Net$38,058$29,773▼ $8,285
Total Assets$514,587$595,536▲ $80,949
Other Assets Total$4,289$68,021▲ $63,732
Liabilities
Deferred Revenue$152,229$289,651▲ $137,422
Accounts Payable and Accrued Expenses$159,960$205,490▲ $45,530
Total Liabilities$312,189$495,141▲ $182,952
Net Assets / Fund Balance
Unrestricted Net Assets$202,398$100,395▼ $102,003
Total Net Assets Fund Balance$202,398$100,395▼ $102,003
Total Liabilities and Net Assets / Fund Balance$514,587$595,536▲ $80,949

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,773$85,930-
Other Assets Org$68,021--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom SlaughterExecutive Director and SecPT$175,000$15,000$190,000
Patricia K SlusherEmployeePT$115,491-$115,491

Board Members and Trustees

NameTitle
Lloyd CaseChairman
Julie InskeepPresident
Cheryl DellPresident-Elect
Mike GugliottoVice President
Alan WolfgangDirector
Brandon EyerlyDirector
Charles Dix IIDirector
Chuck PetersDirector
Doug PharesDirector
Douglas HiemstraDirector
John MontgomeryDirector
John TompkinsDirector
Keith BlevinsDirector
Nick MonicoDirector
Scott CampbellDirector
Susan LynnDirector
Tom YuntDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$862,047
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$-102,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$862,048
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$862,048
Total Revenue per Form 990
$862,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$552,467
Other Expenses$411,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$370,198$94,402-$464,600
Conferences and Meetings$104,848$137-$104,985
Other Employee Benefits$44,113$11,157-$55,270
All Other Expenses$33,641$21,575-$55,216
Occupancy$40,729$10,302-$51,031
Payroll Taxes$26,017$6,580-$32,597
Other Expenses$22,823$6,210-$29,033
Travel$28,272--$28,272
Depreciation Depletion$6,015$2,345-$8,360
Insurance$3,431$1,120-$4,551
Total Functional Expenses$762,870$201,181$0$964,051

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$964,051
Total Expenses per Audited Statements$964,051
Total Expenses per Form 990$964,051
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 4

The association established a quorum for a meeting of members to a minimum of 50 members. The composition of the board of directors was changed to include the five officers including the secretary-treasurer as well as the president and vice-president of inland press foundation (a related party). There will also be a minimum of eight additional directors, but no more than eleven. The executive committee of the board will now be comprised of the five association officers as well as the president and vice-president of inland press foundation (a related party). The nominating committee will now be comprised of the members of the executive committee. Explicitly provided that all meetings of the board of directors and any committees of the board may be conducted by electronic means. Provided that any action required by law, the association's articles of incorporation of the bylaws may be taken by ballot without meeting, by mail, email or any other electronic means.

Form 990, Part VI, Section A, line 6

Members of inland press association have the right to participate in the organization's governance.

Form 990, Part VI, Section A, line 7A

The members elect the board of directors

Form 990, Part VI, Section A, line 7B

Certain governance decisions are reserved to a vote of the members, including election or removal of directors, a merger, consolidation and dissolution or sale.

Form 990, Part VI, Section B, line 11

A draft copy of the tax return is reviewed and approved by the secretary/treasurer of the board of directors before the filing of the return.

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

Annually, the compensation committee of the board of directors meets to discuss and determine the compensation of the executive director. Some members of the committee come from similar positions/organizations and therefore have access to comparable compensation data. The decisions made by the committee are documented in writing and discussed with the executive director.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
36-1262612
Phone
8477950380

Signing Officer

Name
Tom Slaughter
Title
Secretary/treasurer
Phone
8477950380
Signed
2014-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Slaughter
Formed
1887
Legal Domicile
Il
Voting Board Members
17
Independent Board Members
17
Employees
8
Volunteers
0

Preparer

Preparer
Steven A Shelton
Phone
2053455860
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

Executive committee of the board of directors has responsibility for oversight of the audit. This process has not changed from the prior year.

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IRS990/Form990PartVIISectionAGrp/PersonNm13Cheryl Dell
IRS990/Form990PartVIISectionAGrp/PersonNm14Julie Inskeep
IRS990/Form990PartVIISectionAGrp/PersonNm15Mike Gugliotto
IRS990/Form990PartVIISectionAGrp/PersonNm16Lloyd Case
IRS990/Form990PartVIISectionAGrp/PersonNm17Tom Slaughter
IRS990/Form990PartVIISectionAGrp/PersonNm18Patricia K Slusher
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IRS990/OtherExpensesGrp/Desc1Outside services
IRS990/OtherExpensesGrp/Desc2Uncollectible accounts
IRS990/OtherExpensesGrp/Desc3Postage/Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01911
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14444
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt240998
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt36210
IRS990/OtherExpensesGrp/ProgramServicesAmt043620
IRS990/OtherExpensesGrp/ProgramServicesAmt139163
IRS990/OtherExpensesGrp/ProgramServicesAmt222823
IRS990/OtherExpensesGrp/TotalAmt045531
IRS990/OtherExpensesGrp/TotalAmt143607
IRS990/OtherExpensesGrp/TotalAmt240998
IRS990/OtherExpensesGrp/TotalAmt329033
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt094402
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0370198
IRS990/OtherSalariesAndWagesGrp/TotalAmt0464600
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06580
IRS990/PayrollTaxesGrp/ProgramServicesAmt026017
IRS990/PayrollTaxesGrp/TotalAmt032597
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034664
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048797
IRS990/PrincipalOfficerNm0TOM SLAUGHTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Meetings, surveys and
IRS990/ProgramServiceRevenueGrp/Desc1Membership dues and as
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0542074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1319973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0542074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1319973
IRS990/ProgSrvcAccomActy2Grp/Desc0Publication: The Inlander. Approximately 3,950 receive the Inlander- a monthly publication that informs newspaper employees of Inland programming and provides practical advice for newspaper operations.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0113982
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt017737
IRS990/ProgSrvcAccomActy3Grp/Desc0Cost and Revenue Study: 1 study with 99 participants; Study provided a comparison of revenues and expenses of newspapers with similar circulation sizes.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0110968
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt085648
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other committee, board and service activities
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Wage and salary surveys
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Employee survey
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Advertising comparison study
IRS990/ProgSrvcAccomActyOtherGrp/Desc4Contests
IRS990/ProgSrvcAccomActyOtherGrp/Desc5Web page
IRS990/ProgSrvcAccomActyOtherGrp/Desc6Marketing
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt087825
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt171568
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt214521
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt34502
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt415092
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt531462
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt650904
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt047920
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt19480
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt25356
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt320437
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0444804
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0857093
IRS990/PYRevenuesLessExpensesAmt0-132083
IRS990/PYSalariesCompEmpBnftPaidAmt0544373
IRS990/PYTotalExpensesAmt0989177
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0857094
IRS990/ReconcilationRevenueExpnssAmt0-102003
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0355496
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0108053
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0125925
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt029773
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085930
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0115703
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0964051
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt068021
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Software
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0862048
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029773
IRS990ScheduleD/TotalBookValueOtherAssetsAmt068021
IRS990ScheduleD/TotalExpensesPerForm990Amt0964051
IRS990ScheduleD/TotalRevenuePerForm990Amt0862048
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0862048
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0964051
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0175000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Tom Slaughter
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director and Sec
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0190000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The Company reimbursed Executive Director Tom Slaughter for travel for his spouse on Company trips. The total reimbursement for his wife during the current year was $908. The reimbursement was not included as compensation to Tom Slaughter.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ESTABLISHED A QUORUM FOR A MEETING OF MEMBERS TO A MINIMUM OF 50 MEMBERS. THE COMPOSITION OF THE BOARD OF DIRECTORS WAS CHANGED TO INCLUDE THE FIVE OFFICERS INCLUDING THE SECRETARY-TREASURER AS WELL AS THE PRESIDENT AND VICE-PRESIDENT OF INLAND PRESS FOUNDATION (A RELATED PARTY). THERE WILL ALSO BE A MINIMUM OF EIGHT ADDITIONAL DIRECTORS, BUT NO MORE THAN ELEVEN. THE EXECUTIVE COMMITTEE OF THE BOARD WILL NOW BE COMPRISED OF THE FIVE ASSOCIATION OFFICERS AS WELL AS THE PRESIDENT AND VICE-PRESIDENT OF INLAND PRESS FOUNDATION (A RELATED PARTY). THE NOMINATING COMMITTEE WILL NOW BE COMPRISED OF THE MEMBERS OF THE EXECUTIVE COMMITTEE. EXPLICITLY PROVIDED THAT ALL MEETINGS OF THE BOARD OF DIRECTORS AND ANY COMMITTEES OF THE BOARD MAY BE CONDUCTED BY ELECTRONIC MEANS. PROVIDED THAT ANY ACTION REQUIRED BY LAW, THE ASSOCIATION'S ARTICLES OF INCORPORATION OF THE BYLAWS MAY BE TAKEN BY BALLOT WITHOUT MEETING, BY MAIL, EMAIL OR ANY OTHER ELECTRONIC MEANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF INLAND PRESS ASSOCIATION HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CERTAIN GOVERNANCE DECISIONS ARE RESERVED TO A VOTE OF THE MEMBERS, INCLUDING ELECTION OR REMOVAL OF DIRECTORS, A MERGER, CONSOLIDATION AND DISSOLUTION OR SALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT COPY OF THE TAX RETURN IS REVIEWED AND APPROVED BY THE SECRETARY/TREASURER OF THE BOARD OF DIRECTORS BEFORE THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUALLY, THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS MEETS TO DISCUSS AND DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. SOME MEMBERS OF THE COMMITTEE COME FROM SIMILAR POSITIONS/ORGANIZATIONS AND THEREFORE HAVE ACCESS TO COMPARABLE COMPENSATION DATA. THE DECISIONS MADE BY THE COMMITTEE ARE DOCUMENTED IN WRITING AND DISCUSSED WITH THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 4

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