Civic Intelligence

Rainbow Services Inc.

990 • Fiscal year 2021 • EIN 36-4777539

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 15, 2021

757 Armstrong AvenueKansas City, KS 66101

(913) 233-3300

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.55x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

80th percentile

0.76x

Higher debt load relative to revenue than 80% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

34th percentile

4.8%

Higher net margin than 34% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

65th percentile

$154,386

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

71st percentile

21%

Faster asset growth than 71% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

4.8%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,996,354

Up $1,029,486 (+21%) from 2020

Net Assets

Up

$2,705,605

Up $209,485 (+8.4%) from 2020

Liabilities

Up

$3,290,749

Up $820,001 (+33%) from 2020

Revenue

Up

$4,324,766

Up $197,699 (+4.8%) from 2020

Expenses

Down

$4,115,281

Down $388,929 (-8.6%) from 2020

Net Income

Up

$209,485

Up $586,628 (+156%) from 2020

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $3,798,146Liabilities 2019: $924,883Net Assets 2019: $2,873,2632019Assets 2020: $4,966,868Liabilities 2020: $2,470,748Net Assets 2020: $2,496,1202020Assets 2021: $5,996,354Liabilities 2021: $3,290,749Net Assets 2021: $2,705,6052021Assets 2022: $6,171,578Liabilities 2022: $3,589,424Net Assets 2022: $2,582,1542022Assets 2023: $6,392,240Liabilities 2023: $4,119,016Net Assets 2023: $2,273,2242023Assets 2024: $6,535,247Liabilities 2024: $4,750,064Net Assets 2024: $1,785,1832024

Highlighted filing

2021

Assets$5,996,354
Liabilities$3,290,749
Net Assets$2,705,605

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $4,190,595Expenses 2019: $3,758,254Net Income 2019: $432,3412019Revenue 2020: $4,127,067Expenses 2020: $4,504,210Net Income 2020: -$377,1432020Revenue 2021: $4,324,766Expenses 2021: $4,115,281Net Income 2021: $209,4852021Revenue 2022: $3,983,485Expenses 2022: $4,106,936Net Income 2022: -$123,4512022Revenue 2023: $3,719,005Expenses 2023: $4,027,935Net Income 2023: -$308,9302023Revenue 2024: $3,708,999Expenses 2024: $4,197,034Net Income 2024: -$488,0352024

Highlighted filing

2021

Revenue$4,324,766
Expenses$4,115,281
Net Income$209,485
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$4,324,766
Mission and Program Overview

Mission

Rsi provides 24/7 crisis stabilization services for adults experiencing mental health and substance abuse crises.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,626,357$2,131,766▲ $505,409
Land, Buildings, and Equipment, Net$1,057,928$964,677▼ $93,251
Pledges and Grants Receivable$403,827$327,735▼ $76,092
Accounts Receivable$66,263$49,077▼ $17,186
Prepaid Expenses and Deferred Charges$2,900$3,200▲ $300
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,966,868$5,996,354▲ $1,029,486
Other Assets Total$1,809,593$2,519,899▲ $710,306
Liabilities
Accounts Payable and Accrued Expenses$2,443,336$2,875,488▲ $432,152
Unsecured Notes Loans Payable$0$388,878▲ $388,878
Mortgage Notes Payable Secured by Investment Property$27,412$26,383▼ $1,029
Grants Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,470,748$3,290,749▲ $820,001
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,496,120$2,705,605▲ $209,485
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,496,120$2,705,605▲ $209,485
Total Liabilities and Net Assets / Fund Balance$4,966,868$5,996,354▲ $1,029,486

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$946,308$279,127$1,225,435
Equipment$18,369$87,008$105,377
Other Assets Org$2,519,899--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eberechi OsuagwuRnFT$125,392$3,210$128,602
Matt LoehrExecutive DirectorFT$83,146$31,940$115,086

Board Members and Trustees

NameTitle
Fred ZangBoard Chairperson
Gary BachmanVice Chair
Brynn Mrozboard member
Curtis Bowmanboard member
Mark Fritzgeraldboard member
Rosemary Podrebaracboard member
Wayne Headrickboard member
Randy CallstromCEO
Michael BillquistSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,589,120
Program Service Revenue
$735,464
Investment Income
$0
Other Revenue
$182
All Other Contributions
$0
Change in Net Assets
$209,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,264,554
Other Expenses$1,850,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,836,117--$1,836,117
Fees for Services Other$1,195,026--$1,195,026
Fees for Services Management-$185,000-$185,000
Other Employee Benefits$180,404--$180,404
Payroll Taxes$151,733--$151,733
Office Expenses$139,525--$139,525
Occupancy$112,391--$112,391
Depreciation Depletion$93,252--$93,252
Current Officers, Directors, Trustees, and Key Employees$81,053--$81,053
All Other Expenses$60,467--$60,467
Insurance$31,299--$31,299
Information Technology$15,930--$15,930
Pension Plan Contributions$15,247--$15,247
Other Expenses$5,720--$0
Travel$4,266--$4,266
Fees for Services Accounting$3,120--$3,120
Advertising$349--$349
Conferences and Meetings$20--$20
Total Functional Expenses$3,930,281$185,000$0$4,115,281
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Fred zang, wayne headrick, rosemary podrebarac and randy callstrom have a business relationship.

Form 990, Part VI, Section A, Line 6

Wyandot center for community behavioral healthcare, inc., a 501(c)(3) public charity, is the sole member of rainbow services, inc.

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

Wyandot center for community behavioral healthcare, inc., being the sole member of rainbow services, inc., has the right to elect all the board of directors.

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

Wyandot center for community behavioral healthcare, inc., being the sole member of rainbow services, inc., has the right to: a. To change the mission and philosophy of the corporation; b. To adopt, amend, or repeal the articles of incorporation or bylaws of the corporation; c. To approve this corporation's acquiring ownership and/or use of real property by purchase or lease, disposing of the ownership and/or use of any of the corporation's real property, or any portion thereof, by sale, exchange, donation, lease, or otherwise, or encumbering any real property by mortgage, or by the grant of security interests, pledges, or easements therein; d. To approve the merger, consolidation, termination, liquidation, dissolution, or corporate restructuring of this corporation; and e. To cause the corporation to borrow funds in excess of $50,000.00. Additionally, any of the following acts shall require a vote of at least three fourths (3/4) of the directors: i. Subject to terms of these bylaws, to nominate the board of directors of this corporation, which nomination may be made by a nominating committee appointed by the board of directors; and ii. To remove any member of the board of directors of this corporation, although a member of the board of directors of the corporation may also be removed by a three-fourths (3/4) vote of the membership.

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

An independent accounting firm prepares and reviews the 990. The organization's ceo, cfo and accounting staff then review the 990 and address any corrections or clarifications that need to be made. The final 990 with all required schedules is then provided to all voting members of the board after filing the 990.

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

At the time of hire or election (in the case of directors) and annually thereafter, the officers, directors and key employees shall provide the applicable conflict of interest disclosures which shall be completed to identify any relationships, positions, or circumstances in which it is believed a conflict may arise. If a conflict arises, the officer, director or key employee abstains from the vote of the conflicted position. Annual monitoring and review procedure shall be part of the organization's compliance plan. An appropriate report shall be submitted to the executive committee concerning any interest disclosed.

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

The executive director reports directly to the president/ceo of wyandot behavioral health network, inc. From time to time the president/ceo conducts a performance review and may award a merit increase to the executive director at his discretion within budget guidelines.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Rainbow Services Inc
EIN
36-4777539
In Care Of
% RANDY CALLSTROM
Phone
9132333300
Address
757 ARMSTRONG AVENUE, KANSAS CITY, KS 66101

Signing Officer

Name
Randy Callstrom
Title
President/CEO
Phone
9132333315
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Callstrom
Formed
2013
Legal Domicile
Ks
Voting Board Members
8
Independent Board Members
8
Employees
64
Volunteers
8

Preparer

Firm
Bkd Llp
Address
1201 Walnut Suite 1700, KANSAS CITY, MO 64106-2246
Preparer
Michael J Engle
Phone
8162216300
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 11G

Description:clinical services total fees:1195026

Financial Statement Notes

Schedule D, Part X, Line 2

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
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IRS990/GrossReceiptsAmt04324766
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt015930
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IRS990/InsuranceGrp/ProgramServicesAmt031299
IRS990/InsuranceGrp/TotalAmt031299
IRS990/IntangibleAssetsGrp/BOYAmt00
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IRS990/InterestGrp/TotalAmt00
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0964677
IRS990/LandBldgEquipCostOrOtherBssAmt01330812
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0RSI PROVIDES 24/7 CRISIS STABILIZATION SERVICES FOR ADULTS EXPERIENCING MENTAL HEALTH AND SUBSTANCE ABUSE CRISES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt027412
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt026383
IRS990/NetAssetsOrFundBalancesBOYAmt02496120
IRS990/NetAssetsOrFundBalancesEOYAmt02705605
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02496120
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02705605
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0112391
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0139525
IRS990/OfficeExpensesGrp/TotalAmt0139525
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01809593
IRS990/OtherAssetsTotalGrp/EOYAmt02519899
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0180404
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0180404
IRS990/OtherExpensesGrp/Desc0MEDICAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2_
IRS990/OtherExpensesGrp/Desc3_
IRS990/OtherExpensesGrp/ProgramServicesAmt04362
IRS990/OtherExpensesGrp/ProgramServicesAmt15720
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IRS990/OtherExpensesGrp/TotalAmt15720
IRS990/OtherExpensesGrp/TotalAmt20
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/ExclusionAmt0182
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0182
IRS990/OtherRevenueTotalAmt0182
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01836117
IRS990/OtherSalariesAndWagesGrp/TotalAmt01836117
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0151733
IRS990/PayrollTaxesGrp/TotalAmt0151733
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015247
IRS990/PensionPlanContributionsGrp/TotalAmt015247
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0403827
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02900
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03200
IRS990/PrincipalOfficerNm0RANDY CALLSTROM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0735464
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt060
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IRS990/PYRevenuesLessExpensesAmt0-377143
IRS990/PYSalariesCompEmpBnftPaidAmt02567982
IRS990/PYTotalExpensesAmt04504210
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt0209485
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0735464
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03589120
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03601419
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04825305
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0242
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IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03589120
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03607105
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04825305
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt019176561
IRS990ScheduleA/TotalSupportAmt019176803
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0946308
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0279127
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01225435
IRS990ScheduleD/EquipmentGrp/BookValueAmt018369

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