Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Hospice & Palliative Care Association of Iowa
EIN 42-1202260 • 501(c)3 • Des Moines, IA
Profile
To promote the understanding of hospice and palliative care among health care professionals and the general public.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$825,542
Up $67,220 (+8.9%) from 2023
Liabilities
Up$4,022
Up $2,059 (+105%) from 2023
Net Assets
Up$821,520
Up $65,161 (+8.6%) from 2023
Revenue
Up$123,786
Up $20,495 (+20%) from 2023
Expenses
Down$98,899
Down $52,716 (-35%) from 2023
Net Income
Up$24,887
Up $73,211 (+152%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $825,542
- Liabilities
- $4,022
- Net assets
- $821,520
- Revenue
- $123,786
- Expenses
- $98,899
- Net income
- $24,887
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $347,045
Mission and Program Overview
Mission
To promote the understanding of hospice and palliative care among health care professionals and the general public
To promote the understanding of hospice and palliative care among health care professionals and the general public.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $743,365 | $800,509 | ▲ $57,144 |
| Cash and Non-Interest-Bearing Accounts | $12,253 | $19,914 | ▲ $7,661 |
| Accounts Receivable | $625 | $3,552 | ▲ $2,927 |
| Prepaid Expenses and Deferred Charges | $2,079 | $1,567 | ▼ $512 |
| Total Assets | $758,322 | $825,542 | ▲ $67,220 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $250 | $2,210 | ▲ $1,960 |
| Deferred Revenue | $1,713 | $1,812 | ▲ $99 |
| Total Liabilities | $1,963 | $4,022 | ▲ $2,059 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $756,359 | $821,520 | ▲ $65,161 |
| Total Net Assets Fund Balance | $756,359 | $821,520 | ▲ $65,161 |
| Total Liabilities and Net Assets / Fund Balance | $758,322 | $825,542 | ▲ $67,220 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Katrina Altenhofen | Past-president |
| Katie Ries | President |
| Angie Meyer | President-elect |
| Erin Cubit | Executive Director |
| Brandon Hagen | Trustee |
| Briana Hilmer | Trustee |
| Erin Dausel | Trustee |
| Erin Dykes | Trustee |
| Jennifer Lohner | Trustee |
| Rose Franzen | Trustee |
| Sara Krieger | Trustee |
| Tonya Oolman | Trustee |
| Penni Blackman | Secretary |
| Jackie Brehm | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $45
- Program Service Revenue
- $105,989
- Investment Income
- $17,752
- Other Revenue
- $0
- All Other Contributions
- $45
- Change in Net Assets
- $24,887
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $98,899 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $48,750 | $16,250 | - | $65,000 |
| Fees for Services Accounting | - | $2,550 | - | $2,550 |
| Insurance | - | $1,961 | - | $1,961 |
| Other Expenses | $1,322 | $1,660 | - | $1,322 |
| Conferences and Meetings | $993 | - | - | $993 |
| Total Functional Expenses | $76,478 | $22,421 | $0 | $98,899 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 1A
“The executive committee shall be responsible for acting on behalf of the board when in the judgement of the committee; necessity requires action, subject to any limitations imposed by the board.”
Form 990, Part VI, Section A, Line 3
“The association has entered into a management agreement with the iowa hospital association to provide management services. Erin cubit is an employee of iowa hospital association and served as the top management official of the association allocating approximately 20% of her time to the association. Her allocated compensation and benefits for 2024 was $24,662 and $985, respectively.”
Form 990, Part VI, Section A, Line 6
“The organization offers memberships to those who are hospice or palliative care providers in the state of iowa.”
Form 990, Part VI, Section A, Line 7A
“The organization's members have the ability to elect the board of trustees.”
Form 990, Part VI, Section B, Line 11B
“Each board member receives a copy of form 990 for their review in advance of its submission to the internal revenue service. Management reviews the form in detail before sending it to the board for their review.”
Form 990, Part VI, Section B, Line 12C
“The conflict of interest policy is reviewed and a new disclosure form is completed by each board member annually. In connection with any actual or possible conflicts of interest, an interested person must disclose the existence of his or her financial interest and must be given the opportunity to disclose all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Hospice and Palliative Care Association
- EIN
- 42-1202260
- Phone
- 5152431046
- Address
- 100 E GRAND AVE 100, DES MOINES, IA 50309
Signing Officer
- Name
- Erin Cubit
- Title
- Executive Director
- Phone
- 5152431046
- Signed
- 2025-11-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Erin Cubit
- Formed
- 1982
- Legal Domicile
- Ia
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 0
- Volunteers
- 13
Preparer
- Firm
- Eide Bailly Llp
- Address
- 18081 BURT ST STE 200, OMAHA, NE 68022-4722
- Preparer
- Wendy R Cooley CPA
- Phone
- 4023302660
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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/OtherExpensesGrp/Desc | 0 | EDUCATIONAL PROGRAMS |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1660 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 25413 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1322 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25413 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1660 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1322 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2079 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1567 |
| IRS990/PrincipalOfficerNm | 0 | ERIN CUBIT |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 175 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EDUCATIONAL PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 86884 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 19105 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 86884 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 19105 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 117 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 15877 |
| IRS990/PYOtherExpensesAmt | 0 | 151615 |
| IRS990/PYOtherRevenueAmt | 0 | 60 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 87237 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -48324 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 151615 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 103291 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 24887 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 105989 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 86929 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 64918 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 73460 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 87298 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 97660 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 410265 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 21221 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 15877 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12968 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12989 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12400 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 75455 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 17752 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 22436 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 34157 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 13408 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 19013 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 106766 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 21221 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 15877 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12968 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 12989 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 12400 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 75455 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.12730 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.11560 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 60 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 161 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 30 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 281 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.87220 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.88350 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 517031 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 104681 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 87354 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 107617 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 100706 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 116673 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 517031 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 125902 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 103291 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 120746 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 113725 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 129103 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 592767 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 4945 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 7581 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt | 0 | 8157 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt | 0 | 6496 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 27179 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 19780 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 30323 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt | 0 | 32629 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt | 0 | 25982 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 108714 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt | 0 | 18000 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt | 0 | 18000 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt | 0 | 18000 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt | 0 | 18000 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt | 0 | 72000 |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 40769 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 4945 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 163071 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 19780 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 80899 |
| IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 18000 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 98899 |
| IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt | 0 | 18000 |
| IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE COMMITTEE SHALL BE RESPONSIBLE FOR ACTING ON BEHALF OF THE BOARD WHEN IN THE JUDGEMENT OF THE COMMITTEE; NECESSITY REQUIRES ACTION, SUBJECT TO ANY LIMITATIONS IMPOSED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH THE IOWA HOSPITAL ASSOCIATION TO PROVIDE MANAGEMENT SERVICES. ERIN CUBIT IS AN EMPLOYEE OF IOWA HOSPITAL ASSOCIATION AND SERVED AS THE TOP MANAGEMENT OFFICIAL OF THE ASSOCIATION ALLOCATING APPROXIMATELY 20% OF HER TIME TO THE ASSOCIATION. HER ALLOCATED COMPENSATION AND BENEFITS FOR 2024 WAS $24,662 AND $985, RESPECTIVELY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION OFFERS MEMBERSHIPS TO THOSE WHO ARE HOSPICE OR PALLIATIVE CARE PROVIDERS IN THE STATE OF IOWA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S MEMBERS HAVE THE ABILITY TO ELECT THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH BOARD MEMBER RECEIVES A COPY OF FORM 990 FOR THEIR REVIEW IN ADVANCE OF ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE. MANAGEMENT REVIEWS THE FORM IN DETAIL BEFORE SENDING IT TO THE BOARD FOR THEIR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CONFLICT OF INTEREST POLICY IS REVIEWED AND A NEW DISCLOSURE FORM IS COMPLETED BY EACH BOARD MEMBER ANNUALLY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 758322 |
| IRS990/TotalAssetsEOYAmt | 0 | 825542 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 758322 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 825542 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 45 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22421 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 76478 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 98899 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1963 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4022 |
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