Civic Intelligence

Smart Local 265 Education and Training

EIN 36-6148078 • 501(c)5 • Downers Grove, IL

Profile

The plan was established as an education fund for the professional trade education of substantially all participating person's under the union's collective bargaining agreement.

3110 Woodcreek DrDowners Grove, IL 60515-5411

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

0.61x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

99th percentile

2.28x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

55th percentile

13%

Higher net margin than 55% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$12,866,951

Up $8,238,698 (+178%) from 2024

Liabilities

Up

$7,862,436

Up $7,781,896 (+9662%) from 2024

Net Assets

Up

$5,004,515

Up $456,802 (+10%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin55th percentile

Revenue

Up

$3,453,127

Up $327,083 (+10%) from 2024

Expenses

Up

$2,999,745

Up $497,590 (+20%) from 2024

Net Income

Down

$453,382

Down $170,507 (-27%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15M$10M$5.0M$0Assets 2020: $2,781,455Liabilities 2020: $52,304Net Assets 2020: $2,729,1512020Assets 2021: $3,239,984Liabilities 2021: $241,399Net Assets 2021: $2,998,5852021Assets 2022: $3,574,404Liabilities 2022: $183,714Net Assets 2022: $3,390,6902022Assets 2023: $4,014,087Liabilities 2023: $89,513Net Assets 2023: $3,924,5742023Assets 2024: $4,628,253Liabilities 2024: $80,540Net Assets 2024: $4,547,7132024Assets 2025: $12,866,951Liabilities 2025: $7,862,436Net Assets 2025: $5,004,5152025

Highlighted filing

2025

Assets$12,866,951
Liabilities$7,862,436
Net Assets$5,004,515
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2020: $1,936,364Expenses 2020: $1,867,727Net Income 2020: $68,6372020Revenue 2021: $2,168,199Expenses 2021: $1,872,017Net Income 2021: $296,1822021Revenue 2022: $2,643,973Expenses 2022: $2,173,161Net Income 2022: $470,8122022Revenue 2023: $2,813,398Expenses 2023: $2,366,980Net Income 2023: $446,4182023Revenue 2024: $3,126,044Expenses 2024: $2,502,155Net Income 2024: $623,8892024Revenue 2025: $3,453,127Expenses 2025: $2,999,745Net Income 2025: $453,3822025

Highlighted filing

2025

Revenue$3,453,127
Expenses$2,999,745
Net Income$453,382
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,866,951
Liabilities
$7,862,436
Net assets
$5,004,515
Revenue
$3,453,127
Expenses
$2,999,745
Net income
$453,382
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.9$7.86$5.00$3.45$3.00$0.45
2024Detailed filing. Detailed filing data is available for this year.$4.63$0.08$4.55$3.13$2.50$0.62
2023Detailed filing. Detailed filing data is available for this year.$4.01$0.09$3.92$2.81$2.37$0.45
2022Detailed filing. Detailed filing data is available for this year.$3.57$0.18$3.39$2.64$2.17$0.47
2021Detailed filing. Detailed filing data is available for this year.$3.24$0.24$3.00$2.17$1.87$0.30
2020Detailed filing. Detailed filing data is available for this year.$2.78$0.05$2.73$1.94$1.87$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 26, 2026
Return Version
2024v5.5
Gross Receipts
$5,795,127
Mission and Program Overview

Mission

The plan was established as an education fund for the professional trade education of substantially all participating person's under the union's collective bargaining agreement.

The plan was established as an education fund for the professional trade education of substantially all participating persons under the union's collective bargaining agreement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,547,713$5,004,515▲ $456,802
Savings and Temporary Cash Investments$3,830,608$2,812,459▼ $1,018,149
Land, Buildings, and Equipment, Net$498,323$2,061,345▲ $1,563,022
Accounts Receivable$261,713$342,312▲ $80,599
Prepaid Expenses and Deferred Charges$9,636$9,577▼ $59
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,628,253$12,866,951▲ $8,238,698
Other Assets Total$27,973$7,641,258▲ $7,613,285
Liabilities
Other Liabilities$43,305$7,727,244▲ $7,683,939
Accounts Payable and Accrued Expenses$37,235$135,192▲ $97,957
Total Liabilities$80,540$7,862,436▲ $7,781,896
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,547,713$5,004,515▲ $456,802
Total Liabilities and Net Assets / Fund Balance$4,628,253$12,866,951▲ $8,238,698

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,891,547$38,126$1,929,673
Equipment$113,651$459,751$573,402
Other Land Buildings$56,147$24,073$80,220
Other Assets Org$7,640,921--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph CaroneInstructorFT$154,851$77,057$231,908
Kelly MarcellisInstructorFT$143,562$71,826$215,388
Dennis MoranDirector of TrainingFT$143,051$69,675$212,726
Anthony AarnsInstructorFT$140,575$71,972$212,547
Christopher JamesInstructorFT$133,618$70,260$203,878

Board Members and Trustees

NameTitle
John DanielFormer Trustee
Brian DahlmanTrustee
Brian McsherryTrustee
Henry ArtlipTrustee
Jeff LukitshTrustee
Ken WiesbrookTrustee
Kevin GalassTrustee
Matt GugalaTrustee
Pat HudgensTrustee
Ric DahlmanTrustee
Tom SyronTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$31,932
Program Service Revenue
$3,224,595
Investment Income
$129,924
Other Revenue
$66,676
All Other Contributions
$31,932
Change in Net Assets
$453,382

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,453,127
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,420
Total Revenue per Audited Statements
$3,456,547
Total Revenue per Form 990
$3,453,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,622,599
Other Expenses$1,291,641
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,012,627
Occupancy---$464,793
Other Employee Benefits---$277,407
Pension Plan Contributions---$261,879
Office Expenses---$235,711
Depreciation Depletion---$118,799
Benefits to Members---$85,505
Payroll Taxes---$70,686
Information Technology---$68,453
Insurance---$21,766
Fees for Services Accounting---$20,043
Conferences and Meetings---$17,128
Fees for Services Legal---$9,575
Other Expenses---$6,361
Total Functional Expenses$0$0$0$2,999,745

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,999,745
Total Expenses per Audited Statements$2,999,745
Total Expenses per Form 990$2,999,745
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$7,640,921
Due to Affiliated Funds and Union$84,418
Accrued Payroll Taxes & Withholdings$1,905
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

“The trustees have authorized the chairman and secretary to review and execute any documents on behalf of the trustees.”

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

“In no event may the trustees or any fiduciary of the plan engage in "prohibited transactions" as defined by erisa. Any transactions that may be potential conflicts of interest or potential prohibited transactions are required to be brought to the attention of the entire board for review and discussion with the organization's legal counsel. In addition, periodic statements disclosing potential conflicts of interest are submitted by the director of training and union trustees.”

Form 990, Part VI, Section B, Line 15

“Compensation for the organization's director of training and instructors is based on the same wage rates negotiated through the smart local 265 union collective bargaining agreement.”

Form 990, Part VI, Section C, Line 19

“The organization's governing document (trust agreement) and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Smart Local 265 Education and Training
EIN
36-6148078
Phone
6306680110
Address
3110 WOODCREEK DR, DOWNERS GROVE, IL 60515-5411

Signing Officer

Name
Matt Gugala
Title
Trustee
Phone
6306680110
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Gugala
Formed
1966
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
12
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
230 WEST MONROE STREET SUITE 310, CHICAGO, IL 60606
Preparer
Andy Hein
Phone
3126550037
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The plan qualifies under section 501(c)(5) of the internal revenue code and is, therefore, subject to tax only on income, if any, unrelated to its tax-exempt purpose. Management is required to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of june 30, 2025 and 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan's forms 990, return of organization exempt from income tax, for the fiscal years 2022 through 2024 are subject to examination by the irs, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 575 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt13INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF TRAINING
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IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02342000
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PLAN WAS ESTABLISHED AS AN EDUCATION FUND FOR THE PROFESSIONAL TRADE EDUCATION OF SUBSTANTIALLY ALL PARTICIPATING PERSON'S UNDER THE UNION'S COLLECTIVE BARGAINING AGREEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04547713
IRS990/NetAssetsOrFundBalancesEOYAmt05004515
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03420
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0464793
IRS990/OfficeExpensesGrp/TotalAmt0235711
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt027973
IRS990/OtherAssetsTotalGrp/EOYAmt07641258
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0277407
IRS990/OtherExpensesGrp/Desc0LOSS ON DISPOSAL OF PRO
IRS990/OtherExpensesGrp/Desc1SCHOOL SUPPLIES
IRS990/OtherExpensesGrp/Desc2OUTSIDE COURSES
IRS990/OtherExpensesGrp/TotalAmt0226272
IRS990/OtherExpensesGrp/TotalAmt1102740
IRS990/OtherExpensesGrp/TotalAmt26361
IRS990/OtherLiabilitiesGrp/BOYAmt043305
IRS990/OtherLiabilitiesGrp/EOYAmt07727244
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt066676
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt066676
IRS990/OtherRevenueTotalAmt066676
IRS990/OtherSalariesAndWagesGrp/TotalAmt01012627
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt070686
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt0261879
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09636
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09577
IRS990/PrincipalOfficerNm0MATT GUGALA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03224595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03224595
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt085578
IRS990/PYContributionsGrantsAmt025000
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0119546
IRS990/PYOtherExpensesAmt0814597
IRS990/PYOtherRevenueAmt062079
IRS990/PYProgramServiceRevenueAmt02919419
IRS990/PYRevenuesLessExpensesAmt0623889
IRS990/PYSalariesCompEmpBnftPaidAmt01601980
IRS990/PYTotalExpensesAmt02502155
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03126044
IRS990/ReconcilationRevenueExpnssAmt0453382
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04547713
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05004515
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03830608
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02812459
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
IRS990ScheduleD/EquipmentGrp/BookValueAmt0113651
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0459751
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0573402
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02999745
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01891547
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt038126
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01929673
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03420
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0337
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt17640921
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ACCRUED INV INCOME
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT-OF-USE ASSET - OPERATING LEASE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt056147
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024073
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt080220
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt184418
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt27640921
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES & WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATED FUNDS AND UNION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt03420
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03453127
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, SUBJECT TO TAX ONLY ON INCOME, IF ANY, UNRELATED TO ITS TAX-EXEMPT PURPOSE. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF JUNE 30, 2025 AND 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE FISCAL YEARS 2022 THROUGH 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02061345
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07641258
IRS990ScheduleD/TotalExpensesPerForm990Amt02999745
IRS990ScheduleD/TotalLiabilityAmt07727244
IRS990ScheduleD/TotalRevenuePerForm990Amt03453127
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03456547
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02999745
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0154851
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1143562
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2143051
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3140575
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4133618
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt044063
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt139453
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt237557
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt339580
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt438073
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt032994
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt132373
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt232118
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt332392
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt432187
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00

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