Civic Intelligence

Anderson Gardens

990 • Fiscal year 2014 • EIN 36-4201695

Jan 01, 2014 to Dec 31, 2014 • Filed on May 28, 2015

318 Spring Creek RoadRockford, IL 61107

(815) 229-9390

Siviq Scores

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

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

20th percentile

0.07x

Higher debt load relative to revenue than 20% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

12th percentile

-15%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

28th percentile

-1.5%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$14,153,299

Down $212,218 (-1.5%) from 2013

Net Assets

Down

$14,058,637

Down $206,363 (-1.4%) from 2013

Liabilities

Down

$94,662

Down $5,855 (-5.8%) from 2013

Revenue

Up

$1,420,924

Up $201,836 (+17%) from 2013

Expenses

Up

$1,627,287

Up $67,276 (+4.3%) from 2013

Net Income

Up

-$206,363

Up $134,560 (+39%) from 2013

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $14,708,003Liabilities 2012: $102,080Net Assets 2012: $14,605,9232012Assets 2013: $14,365,517Liabilities 2013: $100,517Net Assets 2013: $14,265,0002013Assets 2014: $14,153,299Liabilities 2014: $94,662Net Assets 2014: $14,058,6372014Assets 2015: $13,967,378Liabilities 2015: $112,546Net Assets 2015: $13,854,8322015Assets 2016: $13,737,968Liabilities 2016: $106,496Net Assets 2016: $13,631,4722016Assets 2017: $13,498,293Liabilities 2017: $381,068Net Assets 2017: $13,117,2252017Assets 2018: $13,252,411Liabilities 2018: $91,919Net Assets 2018: $13,160,4922018Assets 2019: $13,165,290Liabilities 2019: $97,537Net Assets 2019: $13,067,7532019Assets 2020: $13,123,948Liabilities 2020: $98,436Net Assets 2020: $13,025,5122020Assets 2021: $13,394,743Liabilities 2021: $148,971Net Assets 2021: $13,245,7722021Assets 2022: $13,531,997Liabilities 2022: $237,514Net Assets 2022: $13,294,4832022Assets 2023: $13,993,206Liabilities 2023: $344,312Net Assets 2023: $13,648,8942023Assets 2024: $14,009,807Liabilities 2024: $352,859Net Assets 2024: $13,656,9482024

Highlighted filing

2014

Assets$14,153,299
Liabilities$94,662
Net Assets$14,058,637

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,424,1542012Revenue 2013: $1,219,088Expenses 2013: $1,560,011Net Income 2013: -$340,9232013Revenue 2014: $1,420,924Expenses 2014: $1,627,287Net Income 2014: -$206,3632014Revenue 2015: $1,614,862Expenses 2015: $1,818,667Net Income 2015: -$203,8052015Revenue 2016: $1,785,236Expenses 2016: $2,008,596Net Income 2016: -$223,3602016Revenue 2017: $1,510,329Expenses 2017: $2,024,576Net Income 2017: -$514,2472017Revenue 2018: $1,862,082Expenses 2018: $1,818,815Net Income 2018: $43,2672018Revenue 2019: $1,767,697Expenses 2019: $1,860,436Net Income 2019: -$92,7392019Revenue 2020: $1,441,980Expenses 2020: $1,484,221Net Income 2020: -$42,2412020Revenue 2021: $2,213,455Expenses 2021: $1,993,196Net Income 2021: $220,2592021Revenue 2022: $2,209,795Expenses 2022: $2,161,084Net Income 2022: $48,7112022Revenue 2023: $2,587,612Expenses 2023: $2,233,201Net Income 2023: $354,4112023Revenue 2024: $2,682,364Expenses 2024: $2,674,310Net Income 2024: $8,0542024

Highlighted filing

2014

Revenue$1,420,924
Expenses$1,627,287
Net Income-$206,363
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 28, 2015
Return Version
2014v5.0
Gross Receipts
$1,422,234
Mission and Program Overview

Mission

To improve the social welfare of the local community including making educational and recreational opportunities available to the public and the world community by promoting world peace through understanding of other cultures.

Information about Japanese Culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,656,158$6,304,903▼ $351,255
Savings and Temporary Cash Investments$66$100,066▲ $100,000
Cash and Non-Interest-Bearing Accounts$86,248$69,948▼ $16,300
Inventories for Sale or Use$29,890$38,773▲ $8,883
Prepaid Expenses and Deferred Charges$5,263$6,629▲ $1,366
Accounts Receivable$7,810$1,762▼ $6,048
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$14,365,517$14,153,299▼ $212,218
Other Assets Total$7,580,082$7,631,218▲ $51,136
Liabilities
Accounts Payable and Accrued Expenses$100,517$94,662▼ $5,855
Total Liabilities$100,517$94,662▼ $5,855
Net Assets / Fund Balance
Unrestricted Net Assets$14,247,015$14,040,652▼ $206,363
Temporarily Rstr Net Assets$17,985$17,985→ $0
Total Net Assets Fund Balance$14,265,000$14,058,637▼ $206,363
Total Liabilities and Net Assets / Fund Balance$14,365,517$14,153,299▼ $212,218

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,045,771$3,280,909-
Land$1,202,390--
Equipment$56,742$571,946-
Other Assets Org$10,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
James F ThiedePresident
Dan G LoescherBoard Director
Frederick J KapalaBoard Director
Thomas C FurstBoard Director
John R AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$696,897
Program Service Revenue
$262,900
Investment Income
$-539
Other Revenue
$461,666
All Other Contributions
$696,897
Change in Net Assets
$-206,363

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,420,924
Total Revenue per Audited Statements
$1,420,924
Total Revenue per Form 990
$1,420,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,094,542
Salaries, Compensation, and Employee Benefits$532,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,634$51,663-$417,297
Depreciation Depletion$378,658--$378,658
Advertising$148,643$19,415-$168,058
Occupancy$113,263$31,037-$144,300
Other Employee Benefits$72,404$5,232-$77,636
Travel$34,198$2,765-$36,963
Insurance-$35,724-$35,724
Payroll Taxes$26,609$3,889-$30,498
Office Expenses-$23,658-$23,658
All Other Expenses$12,668$7,868-$20,536
Fees for Services Legal-$18,739-$18,739
Other Expenses$16,635--$16,635
Fees for Services Accounting-$11,050-$11,050
Conferences and Meetings$5,100$3,269-$8,369
Pension Plan Contributions$6,401$913-$7,314
Information Technology-$1,411-$1,411
Fees for Services Other$325--$325
Total Functional Expenses$1,410,654$216,633$0$1,627,287

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,627,287
Total Expenses per Audited Statements$1,627,287
Total Expenses per Form 990$1,627,287
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
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
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Board Directors James F. Thiede & Dan G. Loescher provides investment consulting services and tax return preparation services, respectively to another Board member John R Anderson and his family.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the Garden's Treasurer. After the Treasurer's review is complete, a copy of the Form 990 is sent to each board member for their review and approval.

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

During the year 2014, the top management official was paid zero compensation.

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

Compensation of the key employees are reviewed and approved by the Compensation Committee. Compensation Committee is comprised of several Board of Directors and outside accountant, without conflict of interests with respect to the compensation arrangement.Compensation review included use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations and contemporaneous documentation and record keeping with respect to deliberations and decisions regarding the compensation arrangement.

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

Upon request, governing documents and financial statements are made available to the public.

Filing and Contact Details

Filer

Filer Name
Anderson Gardens
EIN
36-4201695
Phone
8152299390
Address
318 Spring Creek Road, Rockford, IL 61107

Signing Officer

Name
Dan G Loescher
Title
Treasurer
Signed
2015-05-28

Organization Details

Formed
1998
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
58
Volunteers
66
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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/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03889
IRS990/PayrollTaxesGrp/ProgramServicesAmt026609
IRS990/PayrollTaxesGrp/TotalAmt030498
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0913
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06401
IRS990/PensionPlanContributionsGrp/TotalAmt07314
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05263
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06629
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Admission and Other Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0262900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0262900
IRS990/ProgSrvcAccomActy2Grp/Desc0Providing Garden admissions, tours, educational seminars and events to educate the public in appreciating the serenity and beauty of a Japanese pond-strolling Garden-60,000 visitors in 2014.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0470526
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0602208
IRS990/ProgSrvcAccomActy3Grp/Desc0Sell books, craft materials, representing art and other cultural objects in support of providing information about Japanese culture and gardening.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0115902
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0116974
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0569925
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-56102
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01076136
IRS990/PYOtherRevenueAmt0460999
IRS990/PYProgramServiceRevenueAmt0244266
IRS990/PYRevenuesLessExpensesAmt0-340923
IRS990/PYSalariesCompEmpBnftPaidAmt0483875
IRS990/PYTotalExpensesAmt01560011
IRS990/PYTotalRevenueAmt01219088
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-206363
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0280521
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt066
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100066
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
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IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3FuncIntGrp/AppointElectMajorityOfficerInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ExerciseDirectionPoliciesInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Mission of the supported organization Rockford Rotary Charitable Association, local club of Rotary International is to improve the social welfare of the local community including making educational and recreational opportunities available to the public, and the world community by promoting world peace through understanding. Anderson Gardens further promotes this mission by working to eliminate prejudice and discrimination by educating the public concerning Japanese cultiral activities, to help members of the public both better understand such cultural activities and the beliefs of people of the Japanese ancestry.In addition, Anderson Gardens lessens community tensions and combat juvenile delinquency by making the facilities of the corporation available for use by govermental and non-profit organizations to bring their special need clients for the benefits of meditation and the serenity of being surrounded by the beauty of nature.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The underlying mission of the supported organization Rockford Rotary Charitable Association and Rotary International is to improve the social wlefare of the local community including making educational and recreational opportunities available to the public, and the world community by promoting world peace through understanding. Anderson Gardens was selected as the organization to further promote this underlying mission for both the local and world community.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section E, Line 2b: Reasons For The Organization's Position
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IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0366077650
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Rockford Rotary Charitable Assoc
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt05045771
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03280909
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt08326680
IRS990ScheduleD/EquipmentGrp/BookValueAmt056742
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0571946
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0628688
IRS990ScheduleD/ExpensesSubtotalAmt01627287
IRS990ScheduleD/LandGrp/BookValueAmt01202390
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01202390
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07615009
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16209
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt210000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Collection
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Legal Fees, Net
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Liquor License
IRS990ScheduleD/RevenueSubtotalAmt01420924
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06304903
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07631218
IRS990ScheduleD/TotalExpensesPerForm990Amt01627287
IRS990ScheduleD/TotalRevenuePerForm990Amt01420924
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01420924
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01627287
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board Directors James F. Thiede & Dan G. Loescher provides investment consulting services and tax return preparation services, respectively to another Board member John R Anderson and his family.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by the Garden's Treasurer. After the Treasurer's review is complete, a copy of the Form 990 is sent to each board member for their review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2During the year 2014, the top management official was paid zero compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of the key employees are reviewed and approved by the Compensation Committee. Compensation Committee is comprised of several Board of Directors and outside accountant, without conflict of interests with respect to the compensation arrangement.Compensation review included use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations and contemporaneous documentation and record keeping with respect to deliberations and decisions regarding the compensation arrangement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request, governing documents and financial statements are made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
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 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt017985
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt014365517
IRS990/TotalAssetsEOYAmt014153299
IRS990/TotalAssetsGrp/BOYAmt014365517
IRS990/TotalAssetsGrp/EOYAmt014153299

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