Civic Intelligence

Ncr Permanent Supportive Housing Services

990 • Fiscal year 2014 • EIN 45-2399965

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 03, 2014

2335 North Bank DriveSuite43220

(614) 451-2151

Siviq Scores

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

Liabilities / Assets

66th percentile

0.27x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

51st percentile

3.0%

Higher net margin than 51% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

96th percentile

$392,762

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

13th percentile

-9.3%

Faster asset growth than 13% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$618,463

Down $63,180 (-9.3%) from 2013

Net Assets

Up

$451,419

Up $54,134 (+14%) from 2013

Liabilities

Down

$167,044

Down $117,314 (-41%) from 2013

Revenue

Up

$1,809,290

Up $277,169 (+18%) from 2013

Expenses

Up

$1,755,156

Up $620,320 (+55%) from 2013

Net Income

Down

$54,134

Down $343,151 (-86%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $681,643Liabilities 2013: $284,358Net Assets 2013: $397,2852013Assets 2014: $618,463Liabilities 2014: $167,044Net Assets 2014: $451,4192014Assets 2015: $635,079Liabilities 2015: $102,071Net Assets 2015: $533,0082015Assets 2016: $604,577Liabilities 2016: $75,004Net Assets 2016: $529,5732016Assets 2017: $581,159Liabilities 2017: $120,136Net Assets 2017: $461,0232017Assets 2018: $522,741Liabilities 2018: $116,537Net Assets 2018: $406,2042018Assets 2019: $716,168Liabilities 2019: $190,374Net Assets 2019: $525,7942019Assets 2020: $660,198Liabilities 2020: $222,546Net Assets 2020: $437,6522020Assets 2021: $1,083,580Liabilities 2021: $659,123Net Assets 2021: $424,4572021Assets 2022: $1,321,884Liabilities 2022: $762,015Net Assets 2022: $559,8692022Assets 2023: $1,005,594Liabilities 2023: $626,926Net Assets 2023: $378,6682023Assets 2024: $707,769Liabilities 2024: $445,723Net Assets 2024: $262,0462024

Highlighted filing

2014

Assets$618,463
Liabilities$167,044
Net Assets$451,419

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $1,532,121Expenses 2013: $1,134,836Net Income 2013: $397,2852013Revenue 2014: $1,809,290Expenses 2014: $1,755,156Net Income 2014: $54,1342014Revenue 2015: $1,761,774Expenses 2015: $1,680,185Net Income 2015: $81,5892015Revenue 2016: $1,898,280Expenses 2016: $1,901,715Net Income 2016: -$3,4352016Revenue 2017: $1,858,607Expenses 2017: $1,927,157Net Income 2017: -$68,5502017Revenue 2018: $2,181,615Expenses 2018: $2,236,434Net Income 2018: -$54,8192018Revenue 2019: $2,703,640Expenses 2019: $2,584,050Net Income 2019: $119,5902019Revenue 2020: $2,973,526Expenses 2020: $3,061,668Net Income 2020: -$88,1422020Revenue 2021: $3,750,961Expenses 2021: $3,764,156Net Income 2021: -$13,1952021Revenue 2022: $3,818,033Expenses 2022: $3,682,621Net Income 2022: $135,4122022Revenue 2023: $4,091,313Expenses 2023: $4,272,514Net Income 2023: -$181,2012023Revenue 2024: $4,177,129Expenses 2024: $4,293,751Net Income 2024: -$116,6222024

Highlighted filing

2014

Revenue$1,809,290
Expenses$1,755,156
Net Income$54,134
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 3, 2014
Return Version
2013v3.1
Gross Receipts
$1,809,290
Mission and Program Overview

Mission

Originating from a christian commitment of service, our mission is to provide high quality care, services and residential communities for all residents.

Provide services to low income, handicapped and homeless persons specifically designed to meet their needs, and to promote their health, security and meaning in life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$280,192$415,434▲ $135,242
Cash and Non-Interest-Bearing Accounts$289,223$197,675▼ $91,548
Other Notes and Loans Receivable, Net$103,752$0▼ $103,752
Land, Buildings, and Equipment, Net$4,022$4,394▲ $372
Prepaid Expenses and Deferred Charges$4,454$960▼ $3,494
Savings and Temporary Cash Investments$0$0→ $0
Pledges and Grants Receivable$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$681,643$618,463▼ $63,180
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$75,102$101,746▲ $26,644
Other Liabilities$209,256$65,298▼ $143,958
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$284,358$167,044▼ $117,314
Net Assets / Fund Balance
Temporarily Rstr Net Assets$304,015$261,465▼ $42,550
Unrestricted Net Assets$93,270$189,954▲ $96,684
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$397,285$451,419▲ $54,134
Total Liabilities and Net Assets / Fund Balance$681,643$618,463▼ $63,180

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,394$1,492$5,886

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2012-$304,015--$304,015
Compensation and Service Providers

Employees

NameTitleOtherTotal
Paul W BloomfieldDirector$392,762$392,762
Mike FlowersDirector$261,487$261,487
A Kenneth PierceDirector$237,066$237,066

Board Members and Trustees

NameTitle
Dave KayuhaPRESIDENT: EFFECTIVE 10/2013
Joseph B Kuyoth JrPRESIDENT: THRU 10/2013
Steven a VancampVICE PRESIDENT: EFFECT 1/2014
Joseph R KasbergVICE PRESIDENT: THRU 12/2013
Judith NaderhoffVP/Secretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,445,629
Program Service Revenue
$363,661
Investment Income
$0
Other Revenue
$0
All Other Contributions
$690,077
Change in Net Assets
$54,134

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,809,290
Revenue Not Reported on Form 990
$92,550
Total Revenue per Audited Statements
$1,901,840
Total Revenue per Form 990
$1,809,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,339,539
Other Expenses$415,617
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$814,229$242,337$0$1,056,566
Other Employee Benefits$171,960$30,533-$202,493
Fees for Services Management-$146,563-$146,563
Travel$87,763--$87,763
Payroll Taxes$71,170$9,310-$80,480
Information Technology$27,037--$27,037
Occupancy$19,525$6,195-$25,720
Office Expenses-$20,258-$20,258
Fees for Services Accounting-$16,600-$16,600
All Other Expenses$10,065$2,369-$12,434
Advertising-$7,825-$7,825
Fees for Services Legal-$1,218-$1,218
Other Expenses$6,403$774-$774
Depreciation Depletion$588--$588
Total Functional Expenses$1,270,974$484,182$0$1,755,156

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,847,706
Expenses per Audited Statements$1,755,156
Total Expenses per Form 990$1,755,156
Expenses Not Reported on Form 990$92,550
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payable$65,298
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 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
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 6:

The sole member of the corporation shall, at all times, be national church residences.

FORM 990, PART VI, SECTION A, LINE 7A:

Members or trustees shall have the approval of the board of trustees of national church residences.

FORM 990, PART VI, SECTION A, LINE 7B:

National church residences is required to approve the selection of the board of trustees.

FORM 990, PART VI, SECTION B, LINE 11:

The 990 return is made available to the board prior to filing. An officer reviews the 990 return prior to signature.

FORM 990, PART VI, SECTION B, LINE 12C:

Any director, executive officer, or member of a committee with governing board delegated powers is covered under the organization's conflict of interest policy. Any person covered under this policy must disclose the existence of a conflict and be given the opportunity to disclose all material facts to the directors and members of board committees. All directos and officers shall also review and sign the conflict of interest disclosure statement on an annual basis, indentifying family members, possible related businesses, and investments and promptly report any changes to the chairperson that occur throughout the year. If a conflict exists, participation and voting right restrictions are imposed.

FORM 990, PART VI, SECTION B, LINE 19:

Governing documents, conflict of interest policy, and financial statements are provided upon request and through a secured website.

Filing and Contact Details

Filer

EIN
45-2399965
In Care Of
% STEVEN A VANCAMP
Phone
6144512151

Signing Officer

Name
Steven a Vancamp
Title
Vice President
Phone
6144512151
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Kayuha
Formed
2011
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
6
Volunteers
127

Preparer

Preparer
Anthony S LaNasa CPA
Phone
6144512151
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

While our ministry has been targeted primarily toward older adults, we have special concern for low- and moderate-income seniors, persons with disabilities, and low- and moderate-income families. We are committed to expanding and funding services in assisted livine, nursing homes, and full-service retirement communities. We also plan for thoughtful growth in affordable family housing. We are committed to professionalism in the management of property, programs, and human resources and equally committed to compassion for the people we serve.

FORM 990, PART XII, LINE 2C:

The organization has an audit committee which oversees the audit of the financial statements and is involved in the selection of the independent accountant which completes the audit. This process has not changed from the prior year.

FORM 990, SCHEDULE R, PART II:

The related tax exempt organizations are all members of the group exemption #5048.

Form 990, Page 1, Item C:

The organization conducts business under the name: national church residences permanent supportive housing.

Financial Statement Notes

Schedule D, Part XI , Line 2D

Net assets released from restrictions $92,550.

Schedule D, Part XII , Line 2D

Net assets released from restrictions $92,550.

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IRS990/MissionDesc0THE MISSION OF NATIONAL CHURCH RESIDENCES IS TO PROVIDE QUALITY HOUSING AND CARE AT AFFORDABLE PRICES IN COMMUNITIES OF CARING PERSONS. OUR MINISTRY IS NATIONAL IN SCOPE AND ORIGINATES FROM A CHRISTIAN COMMITMENT OF SERVICE TO OLDER ADULTS, WHICH BEGAN IN 1961.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt0451419
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ProgramServicesAmt019525
IRS990/OccupancyGrp/TotalAmt025720
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020258
IRS990/OfficeExpensesGrp/TotalAmt020258
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030533
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0171960
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0202493
IRS990/OtherExpensesGrp/Desc0DRUGS & MEDICAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD/ MEALS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3EQUIPMENT LEASE & RENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0200
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1774
IRS990/OtherExpensesGrp/ProgramServicesAmt062106
IRS990/OtherExpensesGrp/ProgramServicesAmt1128
IRS990/OtherExpensesGrp/ProgramServicesAmt26403
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IRS990/OtherExpensesGrp/TotalAmt1128
IRS990/OtherExpensesGrp/TotalAmt26603
IRS990/OtherExpensesGrp/TotalAmt3774
IRS990/OtherLiabilitiesGrp/BOYAmt0209256
IRS990/OtherLiabilitiesGrp/EOYAmt065298
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0814229
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IRS990/PayrollTaxesGrp/TotalAmt080480
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0960
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IRS990/PYContributionsGrantsAmt01232409
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IRS990/PYProgramServiceRevenueAmt0299712
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IRS990/PYSalariesCompEmpBnftPaidAmt0958736
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IRS990/PYTotalRevenueAmt01532121
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IRS990/ReconcilationRevenueExpnssAmt054134
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IRS990/RelatedEntityInd0true
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0363660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0299712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0663372
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01809290
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01532121
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt03341411
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01809290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01532121
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03341411
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
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0304015
IRS990ScheduleD/EquipmentGrp/BookValueAmt04394
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01492
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05886
IRS990ScheduleD/ExpensesNotReportedAmt092550
IRS990ScheduleD/ExpensesSubtotalAmt01755156
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt092550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt065298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELATED PARTY PAYABLE
IRS990ScheduleD/OtherRevenueAmt092550
IRS990ScheduleD/RevenueNotReportedAmt092550
IRS990ScheduleD/RevenueSubtotalAmt01809290
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NET ASSETS RELEASED FROM RESTRICTIONS $92,550.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET ASSETS RELEASED FROM RESTRICTIONS $92,550.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART XI , LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PART XII , LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt01755156
IRS990ScheduleD/TotalLiabilityAmt065298
IRS990ScheduleD/TotalRevenuePerForm990Amt01809290
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01901840
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30

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