Civic Intelligence

Insulating Glass Manufacturers Alliance

EIN 36-6084679 • 501(c)6 • Ottawa, ON, CA

Profile

IGMA is the trade association representing the interests of the certified insulating glass manufacturers industry not only in North America but worldwide. Our focus is on developing and advancing new technologies in the manufacture of insulating glass units through the development of codes and standards, topic industry publications, education, product certification and leading edge research.

1769 St Laurent Blvd No 104Ottawa, ON CANK1H1B8CA

www.igmaonline.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2020

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2020

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$0

Down $450,622 (-100%) from 2019

Liabilities

Down

$0

Down $50,257 (-100%) from 2019

Net Assets

Down

$0

Down $400,365 (-100%) from 2019

Revenue

Down

$0

Down $752,421 (-100%) from 2019

Expenses

Down

$0

Down $712,475 (-100%) from 2019

Net Income

Down

$0

Down $39,946 (-100%) from 2019

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $238,646Liabilities 2011: $101,647Net Assets 2011: $136,9992011Assets 2012: $330,730Liabilities 2012: $243,540Net Assets 2012: $87,1902012Assets 2014: $175,545Liabilities 2014: $130,702Net Assets 2014: $44,8432014Assets 2015: $241,922Liabilities 2015: $104,122Net Assets 2015: $137,8002015Assets 2017: $474,153Liabilities 2017: $141,637Net Assets 2017: $332,5162017Assets 2018: $482,415Liabilities 2018: $121,996Net Assets 2018: $360,4192018Assets 2019: $450,622Liabilities 2019: $50,257Net Assets 2019: $400,3652019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2020

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $663,4762011Expenses 2012: $683,6282012Revenue 2014: $627,553Expenses 2014: $643,017Net Income 2014: -$15,4642014Revenue 2015: $693,660Expenses 2015: $600,703Net Income 2015: $92,9572015Revenue 2017: $746,207Expenses 2017: $614,804Net Income 2017: $131,4032017Revenue 2018: $722,388Expenses 2018: $694,485Net Income 2018: $27,9032018Revenue 2019: $752,421Expenses 2019: $712,475Net Income 2019: $39,9462019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2020

Revenue$0
Expenses$0
Net Income$0

Filings

Latest Detailed Filing

The latest 2020 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 20, 2020
Return Version
2019v5.1
Gross Receipts
$752,421
Mission and Program Overview

Mission

IGMA is the trade association representing the interests of the certified insulating glass manufacturers industry not only in North America but worldwide. Our focus is on developing and advancing new technologies in the manufacture of insulating glass units through the development of codes and standards, topic industry publications, education, product certification and leading edge research.

Association of Manufacturers of Certified Insulating Glass Products

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$421,168$391,192▼ $29,976
Accounts Receivable$19,372$32,254▲ $12,882
Prepaid Expenses and Deferred Charges$35,949$21,790▼ $14,159
Land, Buildings, and Equipment, Net$5,926$5,386▼ $540
Total Assets$482,415$450,622▼ $31,793
Liabilities
Accounts Payable and Accrued Expenses$35,822$27,766▼ $8,056
Deferred Revenue$86,174$22,491▼ $63,683
Total Liabilities$121,996$50,257▼ $71,739
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$360,419$400,365▲ $39,946
Total Net Assets Fund Balance$360,419$400,365▲ $39,946
Total Liabilities and Net Assets / Fund Balance$482,415$450,622▼ $31,793

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,425$47,323$50,748
Other Land Buildings$1,961$30,238$32,199
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Margaret WebbExecutive DirectorFT$109,840$8,639$118,479

Board Members and Trustees

NameTitle
Mark HutchinsonImmediate Past President
Nathalie ThibaultPresident
Helen SandersVice President
Aaron RyanDirector
David CooperDirector
David SukutDirector
Paul ChackeryDirector
Robert GrommeshDirector
Robert JutrasDirector
Roland RossmanDirector
Steve StrawnDirector
Jeff HabererSecretary
Bill BrieseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,250
Program Service Revenue
$724,553
Investment Income
$0
Other Revenue
$-1,382
All Other Contributions
$29,250
Change in Net Assets
$39,946

Audited Revenue Reconciliation

Revenue per Audited Statements
$752,421
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$752,421
Total Revenue per Form 990
$752,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$547,757
Salaries, Compensation, and Employee Benefits$154,718
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$118,479
Conferences and Meetings---$108,125
Fees for Services Other---$89,876
Fees for Services Legal---$75,839
Travel---$48,237
Comp Disqual Persons---$35,256
Office Expenses---$30,650
Advertising---$26,208
Occupancy---$15,723
Grants to Domestic Orgs---$10,000
Depreciation Depletion---$7,003
Fees for Services Accounting---$6,820
Other Expenses---$5,987
Insurance---$2,875
Other Salaries and Wages---$983
All Other Expenses---$267
Total Functional Expenses$0$0$0$712,475

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$712,475
Total Expenses per Audited Statements$712,475
Total Expenses per Form 990$712,475
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Insulating Glass Certification CouncilSackets Harbor, NY501(c)(3)Research Projects$10,000

International Summary

Offices
1
Employees
4
Spending
$193,457

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada and Mexico, butAdministrative office in Ontario, Canada. Expenditures include rent, office expense & salaries.Association's Programs are administered from this office14$193,457
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kathleen WebbNiece of Executive DirectorEmployee of Organization. She was compensated $32,221 including benefits.No$32,221
Saralyn WebbDaughter of Executive DirectorEmployee of Organization. She was compensated $3,035 including benefits.No$3,035
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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

IGMA is a Membership Association of Manufacturers of Certified Insulating Glass Products.

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

Board of Directors are elected by the membership at the annual conference.

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

The 990 was reviewed by the Executive Committee of the Board of Directors (Past President, President, Vice-President, Treasurer and Secretary) prior to filing.

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

Conflict of interest disclosure must be signed annually.

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

IGMA's Board of Directors or Executive Committee review and approve the compensation of the Executive Director. The Executive Director is not involved in the review and approval of the compensation decision. The review and approval of the compensation for the executive director includes the review of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. The Alliance documents and maintains a record of all deliberations and decisions regarding the compensation arrangement at the time such decisions are made.

Form 990, Part VI, Section C, line 19

Governing documents, conflict of interest policy and financials are not made available to the general public.

Filing and Contact Details

Filer

Filer Name
Insulating Glass Manufacturers Alliance
EIN
36-6084679
Phone
6132331510
Address
CA

Signing Officer

Name
Margaret Webb
Title
Executive Director
Phone
6132331510
Signed
2020-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Webb
Formed
1963
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
67

Preparer

Firm
Desmond & Ahern Ltd
Address
10827 S Western Ave, Chicago, IL 60643
Preparer
Paul Betlinski
Phone
7737794720
Supplemental Narrative

Additional Explanations

Form 990, page 1, #5 and page 5, #2A

Employees and W-2s: The organization has four employees in their Canadian office and all wage reporting is done to the Canadian government, hence no W-2s were prepared.

Form 990, Part III, line 3

On January 1, 2020, the Organization unified with American Architectural Manufacturers Association to create Fenestration and Glazing Industry Alliance. IGMA's operations will be included with AAMA in subsequent years.

Form 990, Part IX, line 11G

Technical consultant 89,876.

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IRS990/PrincipalOfficerNm0Margaret Webb
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership dues
IRS990/ProgramServiceRevenueGrp/Desc1Certification programs
IRS990/ProgramServiceRevenueGrp/Desc2Meetings/seminars
IRS990/ProgramServiceRevenueGrp/Desc3Publications
IRS990/ProgramServiceRevenueGrp/Desc4Audit/testing agencies
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0318322
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1205235
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2169853
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt316153
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt414990
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0318322
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1205235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2169853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt316153
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt414990
IRS990/ProgSrvcAccomActy2Grp/Desc0Provides educational seminars and cenferences, technical publications (manual, bulletins, reports) and industry updates of insulating glass issues and future insulating glass opportunities.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt029250
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0550519
IRS990/PYOtherRevenueAmt0-11844
IRS990/PYProgramServiceRevenueAmt0704982
IRS990/PYRevenuesLessExpensesAmt027903
IRS990/PYSalariesCompEmpBnftPaidAmt0143966
IRS990/PYTotalExpensesAmt0694485
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0722388
IRS990/ReconcilationRevenueExpnssAmt039946
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03425
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047323
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050748
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0712475
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01961
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030238
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032199
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0752421
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05386
IRS990ScheduleD/TotalExpensesPerForm990Amt0712475
IRS990ScheduleD/TotalRevenuePerForm990Amt0752421
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0752421
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0712475
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt04
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0193457
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0North America - Canada and Mexico, but
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Association's Programs are administered from this office
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Administrative office in Ontario, Canada. Expenditures include rent, office expense & salaries.
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt04
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0193457
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Accounting Method:
IRS990ScheduleF/TotalEmployeeCnt04
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0193457
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Research Projects
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Insulating Glass Certification Council
IRS990ScheduleI/RecipientTable/RecipientEIN0223049628
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 730
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Sackets Harbor
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd013685
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants reported in the books and records of the Organization.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Kathleen Webb
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Saralyn Webb
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Niece of Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Daughter of Executive Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt032221
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt13035
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Employee of Organization. She was compensated $32,221 including benefits.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Employee of Organization. She was compensated $3,035 including benefits.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Employees and W-2s: The organization has four employees in their Canadian office and all wage reporting is done to the Canadian government, hence no W-2s were prepared.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1On January 1, 2020, the Organization unified with American Architectural Manufacturers Association to create Fenestration and Glazing Industry Alliance. IGMA's operations will be included with AAMA in subsequent years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IGMA is a Membership Association of Manufacturers of Certified Insulating Glass Products.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of Directors are elected by the membership at the annual conference.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 was reviewed by the Executive Committee of the Board of Directors (Past President, President, Vice-President, Treasurer and Secretary) prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Conflict of interest disclosure must be signed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IGMA's Board of Directors or Executive Committee review and approve the compensation of the Executive Director. The Executive Director is not involved in the review and approval of the compensation decision. The review and approval of the compensation for the executive director includes the review of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations. The Alliance documents and maintains a record of all deliberations and decisions regarding the compensation arrangement at the time such decisions are made.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing documents, conflict of interest policy and financials are not made available to the general public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Technical consultant 89,876.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, page 1, #5 and page 5, #2a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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