Civic Intelligence

Zara Aina

990 • Fiscal year 2017 • EIN 46-0868681

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

14 Stuyvesant OvalNew York, NY 10009

(804) 922-1814

Siviq Scores

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

Liabilities / Assets

88th percentile

0.13x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • NTEE Q33 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

0.09x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • NTEE Q33 • <$500k nonprofits • Source year 2017

Net Margin

15th percentile

-29%

Higher net margin than 15% of similar nonprofits.

2017 filings • NTEE Q33 • <$500k nonprofits • Source year 2017

Top Officer Pay

85th percentile

$1,500

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2017 filings • NTEE Q33 • <$500k nonprofits • Source year 2017

Asset Growth

23rd percentile

-26%

Faster asset growth than 23% of similar nonprofits.

2017 filings • NTEE Q33 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

63rd percentile

15%

Faster revenue growth than 63% of similar nonprofits.

2017 filings • NTEE Q33 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$128,943

Down $44,358 (-26%) from 2016

Net Assets

Down

$111,874

Down $58,194 (-34%) from 2016

Liabilities

Up

$17,069

Up $13,836 (+428%) from 2016

Revenue

Up

$198,122

Up $26,479 (+15%) from 2016

Expenses

Up

$256,316

Up $98,350 (+62%) from 2016

Net Income

Down

-$58,194

Down $71,871 (-525%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $19,677Liabilities 2014: $0Net Assets 2014: $19,6772014Assets 2015: $157,681Liabilities 2015: $1,290Net Assets 2015: $156,3912015Assets 2016: $173,301Liabilities 2016: $3,233Net Assets 2016: $170,0682016Assets 2017: $128,943Liabilities 2017: $17,069Net Assets 2017: $111,8742017Assets 2018: $50,892Liabilities 2018: $729Net Assets 2018: $50,1632018Assets 2019: $21,663Liabilities 2019: $176Net Assets 2019: $21,4872019Assets 2020: $35,804Liabilities 2020: $2,298Net Assets 2020: $33,5062020Assets 2021: $65,359Liabilities 2021: $0Net Assets 2021: $65,3592021Assets 2022: $30,290Liabilities 2022: $0Net Assets 2022: $30,2902022Assets 2023: $37,672Liabilities 2023: $0Net Assets 2023: $37,6722023Assets 2024: $61,260Liabilities 2024: $0Net Assets 2024: $61,2602024

Highlighted filing

2017

Assets$128,943
Liabilities$17,069
Net Assets$111,874

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $31,121Expenses 2014: $52,661Net Income 2014: -$21,5402014Revenue 2015: $223,463Expenses 2015: $86,749Net Income 2015: $136,7142015Revenue 2016: $171,643Expenses 2016: $157,966Net Income 2016: $13,6772016Revenue 2017: $198,122Expenses 2017: $256,316Net Income 2017: -$58,1942017Revenue 2018: $50,869Expenses 2018: $112,580Net Income 2018: -$61,7112018Revenue 2019: $52,016Expenses 2019: $80,692Net Income 2019: -$28,6762019Revenue 2020: $55,690Expenses 2020: $43,671Net Income 2020: $12,0192020Revenue 2021: $79,317Expenses 2021: $47,464Net Income 2021: $31,8532021Revenue 2022: $56,741Expenses 2022: $91,810Net Income 2022: -$35,0692022Revenue 2023: $96,516Expenses 2023: $140,705Net Income 2023: -$44,1892023Revenue 2024: $92,199Expenses 2024: $68,611Net Income 2024: $23,5882024

Highlighted filing

2017

Revenue$198,122
Expenses$256,316
Net Income-$58,194
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$205,254
Mission and Program Overview

Mission

Zara Aina helps at-risk children expand their capacity for achievement through theatrical performance and storytelling.

Zara Aina is a Malagasy phrase that means share life. Broadway actors Lucas Caleb Rooney and Bryce Pinkham founded Zara Aina to help at-risk children expand their capacity for achievement through theatrical performance and storytelling. Established in 2012 with headquarters in New York, Zara Aina is a non-profit organization working with partners to develop sustainable programs that empower and change lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$147,201$71,343▼ $75,858
Pledges and Grants Receivable$26,100$57,600▲ $31,500
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$173,301$128,943▼ $44,358
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,233$17,069▲ $13,836
Total Liabilities$3,233$17,069▲ $13,836
Net Assets / Fund Balance
Unrestricted Net Assets$150,918$111,474▼ $39,444
Temporarily Rstr Net Assets$19,150$400▼ $18,750
Total Net Assets Fund Balance$170,068$111,874▼ $58,194
Total Liabilities and Net Assets / Fund Balance$173,301$128,943▼ $44,358
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lucas RooneyPresidentPT$1,500$1,500

Board Members and Trustees

NameTitle
Dina RazafinddrazakaBoard Member
Bryce PinkhamExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$196,424
Program Service Revenue
$4,415
Investment Income
$0
Other Revenue
$-2,717
All Other Contributions
$93,306
Change in Net Assets
$-58,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$157,436
Other Expenses$60,610
Salaries, Compensation, and Employee Benefits$38,270
Total Fundraising Expense$9,567
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$157,436--$157,436
Travel$35,789$479-$36,268
Other Salaries and Wages$15,300$11,700$9,000$36,000
Fees for Services Other$4,337$1,500-$5,837
Occupancy$2,362--$2,362
Current Officers, Directors, Trustees, and Key Employees$568$1,135$567$2,270
Other Expenses$2,059$2,146-$2,146
All Other Expenses$1,929$109-$2,038
Fees for Services Accounting-$1,575-$1,575
Interest-$910-$910
Office Expenses$615$244-$859
Insurance$696--$696
Conferences and Meetings$235--$235
Total Functional Expenses$224,511$22,238$9,567$256,316
International Activity

International Summary

Spending
$190,172

International Compliance

Foreign grant records maintained
No
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
Sub-saharan AfricaGrant to Recipient-00$76,558
Sub-saharan AfricaGrants to Recipients-00$65,280
Sub-saharan AfricaProgram ServicesSee Part V00$33,664
Sub-saharan AfricaGrants to Recipients-00$13,809
Sub-saharan AfricaProgram ServicesSee Part V00$861
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,132
Fundraising Gross Income$4,175
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benefit$107,293$4,175$2,236$1,939
Total Events$107,293$4,175$7,132$-2,957
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See Part VSee Part VNo$4,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Zara Aina has provided a copy of Form 990 to all board members prior to filing.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Zara Aina's Form 990 is available at www.guidestar.org.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organizaion makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Zara Aina Inc
EIN
46-0868681
Phone
8049221814
Address
14 STUYVESANT OVAL, NEW YORK, NY 10009

Signing Officer

Name
Lucas Rooney
Title
President
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
30

Preparer

Firm
Gruber Palumberi Raffaele Fried CPAs PC
Address
7 Penn Plaza Suite 310, New York, NY 10001
Preparer
Robert L Manger CPA
Phone
2125860800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Program Service Accomplishment#4:Pedagogy Trainning in the United States: Zara Aina expanded the volunteer pedagogy training sessions in New York City that had begun in 2015. In addition to enhancing the work Zara Aina does in Madagascar, this new has allowed Zara Aina to implement a new series of outreach workshops with underprivileged children in New York City and the surrounding communities. The additional training sessions allowed Zara Aina to expand the number of capable volunteers it brought to Madagascar and to outreach trips in the United States. OTHER PROGRAM SERVICES 5: Program Service Accomplishment#6:Partnership with The Public Theater: In late 2017, Zara Aina entered into an ongoing partnership with The Public Theater in New York City, one of the pre-eminent cultural and theatrical institutions in the United States. As a result of this partnership, Zara Aina receives mentorship and organization guidance from The Publics in-house development, community engagement, and legal teams while Zara Aina will provide training in its pedagogy to members of The Publics Mobile Unit to give them additional tools to engage schools and communities during their production tour. OTHER PROGRAM SERVICES 6: Program Service Accomplishment#5:With the enlarged pool of volunteers, Zara Aina was able to offer an expanded number of trips to work with at-risk and middle school students in the greater New York City area, with workshops at:- Workspace Academy: 3 ZA volunteer facilitators led a daylong workshop with 30 kids ages 10-15 from a new school in Connecticut specifically tailored for children who have previously been home schooled. The ZA facilitators took the kids thru the entire pedagogy and curriculum, in order to train them to be able to build a show on their own. After a few months, the kids performed an original show, based on a Malagasy folktale, for their families and friends and for our kids in Madagascar, over Skype.- Grand Avenue Middle School: 5 ZA facilitators led a 2 hour workshop with 35 kids ages 12-13 from a public school on Long Island. The kids learned the ZA warm-ups and games, and built their own original songs, which they performed at the end of the workshop.- Win Shelter Bronx: 6 ZA volunteer facilitators led a 4-hour workshop over 2 days with 10 kids ages 5-15 from a Win homeless shelter in the Bronx. They learned the ZA warm-up and games, and built original characters, songs, and scenes, which they performed for family and friends at the end of the 2nd day.- Win Shelter Brooklyn: 4 ZA volunteer facilitators led a 4-hour workshop over 2 days with 15 kids ages 5-15 from a Win homeless shelter in Glenwood, Brooklyn. They learned the ZA warm-up and games, and built original characters, songs, and scenes, which they performed for family and friends at the end of the 2nd day.- Win Shelter Queens: 5 ZA volunteer facilitators led a 4-hour workshop over 2 days with 25 kids ages 5-15 from a Win homeless shelter in Astoria, Queens. They learned the ZA warm-up and games, and built original characters, songs, and scenes, which they performed for family and friends at the end of the 2nd day.- JCCA Pleasantville Cottage School: 7 ZA volunteer facilitators led our first-ever multi-week residency at the JCCA of Westchesters Pleasantville Cottage School. For 2 hours each week for 5 weeks, we worked with 7 kids ages 8-16 to use our pedagogy and curriculum to build original acts for their school-wide talent show. We also helped the kids come out of their shells and have the confidence to perform in front of their peers at the talent show at the end of the residency. - Success Academy - Harlem East: 6 ZA volunteer facilitators returned to work with a Success Academy Charter School, only this time the daylong workshop was broken up into two halves. In the first part, the ZA facilitators trained Success Academy Drama Teachers to use our pedagogy and curriculum. In the second part, we worked with Success Dram

Financial Statement Notes

Part X : FIN48 Footnote

Zara Aina complies with the provisions of ASC 740, Income Taxes. ASC 740 requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The adoption of this guidance did not have an impact on Zara Aina's financial statements, as management believes that there are no uncertain tax positions within its financial statements. Zara Aina has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions. Zara Aina's Forms 990, Return of Organization Exempt for Income Tax, for the years ended December 31, 2014, 2015 and 2016 are subject to examination by the IRS, generally for three years after they were filed.

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IRS990/Desc0Youth Company & Antananarivo Clubhouse: In 2017, Zara Aina continued to build on the expansion of the programs in 2016. For the first time in 2017, our Youth Company and staff devised and built a show based on a Shakespeare play, King Lear, rather than on a Malagasy folktale.The new 4th year curriculum is developing additional components focused on career development with internships at the Center and vocational training to give students concrete skills that will serve as a foundation for them when they eventually graduate and begin to work. The nascent internship component is also intended to help expose students to a broader range of careers and possibilities, allowing them to see career paths and jobs they might not know exist. Supplementary work in the 4th year includes test prep, tutoring, and extra English and French classes. Additionally, seven American artists traveled to Madagascar, including a professional director and community engagement specialist, to work with Youth Company members for the month of August for the 5th Zara Aina residency and Youth Company Tour, taking our Youth Company's adaptation of King Lear to communities around Madagascar. Throughout the tour Youth Company members led workshops with the American artists for school and community groups, teaching the pedagogy they've learned over the past three years.In September 2017, the Malagasy staff received a prestigious grant from the American Embassy in Antananarivo to build a theater program with the young male inmates at the youth prison in the capital city. For this year-long grant, the Malagasy staff make trips to the prison twice per week to work on building shows with the prisoners about their experiences, and how to prevent their peers from making the same mistakes.
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IRS990/ProgSrvcAccomActy2Grp/Desc0In 2017, Zara Aina made a grant to a not-for profit organization in Madagascar for the purchase of land in Antananarivo, the capital of Madagascar. The land will be developed to provide a work space for students living in Antananarivo. Zara Aina plans to continue to support the project.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Mobile Library: Launched in 2016 in partnership with the UK-based Vape Club, Zara Ainas Mobile Library project distributes useful books to rural villages across four regions of Madagascar. The books focus on practical knowledge such as ways to improve agricultural practices, family relations and health, environmental issues, sexual health, DIY and trades. In 2017, the Mobile Library also began to distribute sees and fruit trees to participating communities, along with literature about care and cultivation.When the Library is not actively engaged in a tour, the van is used by Zara Aina staff to transport the Youth Company and Zara Aina oversees the overall operation of the Program and provides administrative support to Library staff.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Zara Aina complies with the provisions of ASC 740, Income Taxes. ASC 740 requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The adoption of this guidance did not have an impact on Zara Aina's financial statements, as management believes that there are no uncertain tax positions within its financial statements. Zara Aina has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions. Zara Aina's Forms 990, Return of Organization Exempt for Income Tax, for the years ended December 31, 2014, 2015 and 2016 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SEE PART V
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2SEE PART V
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0FIGHTING HELLFISH LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:1).(A) NAME OF PERSON: LUCAS CALEB ROONEY (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION PRESIDENT - LUCAS CALEB ROONEY is AN OWNER OF FIGHTING HELLFISH LLC. (D) DESCRIPTION OF TRANSACTION: CONSULTANTS SERVICES PROVIDED LAND SEARCH
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Program Service Accomplishment#4:Pedagogy Trainning in the United States: Zara Aina expanded the volunteer pedagogy training sessions in New York City that had begun in 2015. In addition to enhancing the work Zara Aina does in Madagascar, this new has allowed Zara Aina to implement a new series of outreach workshops with underprivileged children in New York City and the surrounding communities. The additional training sessions allowed Zara Aina to expand the number of capable volunteers it brought to Madagascar and to outreach trips in the United States. OTHER PROGRAM SERVICES 5: Program Service Accomplishment#6:Partnership with The Public Theater: In late 2017, Zara Aina entered into an ongoing partnership with The Public Theater in New York City, one of the pre-eminent cultural and theatrical institutions in the United States. As a result of this partnership, Zara Aina receives mentorship and organization guidance from The Publics in-house development, community engagement, and legal teams while Zara Aina will provide training in its pedagogy to members of The Publics Mobile Unit to give them additional tools to engage schools and communities during their production tour. OTHER PROGRAM SERVICES 6: Program Service Accomplishment#5:With the enlarged pool of volunteers, Zara Aina was able to offer an expanded number of trips to work with at-risk and middle school students in the greater New York City area, with workshops at:- Workspace Academy: 3 ZA volunteer facilitators led a daylong workshop with 30 kids ages 10-15 from a new school in Connecticut specifically tailored for children who have previously been home schooled. The ZA facilitators took the kids thru the entire pedagogy and curriculum, in order to train them to be able to build a show on their own. After a few months, the kids performed an original show, based on a Malagasy folktale, for their families and friends and for our kids in Madagascar, over Skype.- Grand Avenue Middle School: 5 ZA facilitators led a 2 hour workshop with 35 kids ages 12-13 from a public school on Long Island. The kids learned the ZA warm-ups and games, and built their own original songs, which they performed at the end of the workshop.- Win Shelter Bronx: 6 ZA volunteer facilitators led a 4-hour workshop over 2 days with 10 kids ages 5-15 from a Win homeless shelter in the Bronx. They learned the ZA warm-up and games, and built original characters, songs, and scenes, which they performed for family and friends at the end of the 2nd day.- Win Shelter Brooklyn: 4 ZA volunteer facilitators led a 4-hour workshop over 2 days with 15 kids ages 5-15 from a Win homeless shelter in Glenwood, Brooklyn. They learned the ZA warm-up and games, and built original characters, songs, and scenes, which they performed for family and friends at the end of the 2nd day.- Win Shelter Queens: 5 ZA volunteer facilitators led a 4-hour workshop over 2 days with 25 kids ages 5-15 from a Win homeless shelter in Astoria, Queens. They learned the ZA warm-up and games, and built original characters, songs, and scenes, which they performed for family and friends at the end of the 2nd day.- JCCA Pleasantville Cottage School: 7 ZA volunteer facilitators led our first-ever multi-week residency at the JCCA of Westchesters Pleasantville Cottage School. For 2 hours each week for 5 weeks, we worked with 7 kids ages 8-16 to use our pedagogy and curriculum to build original acts for their school-wide talent show. We also helped the kids come out of their shells and have the confidence to perform in front of their peers at the talent show at the end of the residency. - Success Academy - Harlem East: 6 ZA volunteer facilitators returned to work with a Success Academy Charter School, only this time the daylong workshop was broken up into two halves. In the first part, the ZA facilitators trained Success Academy Drama Teachers to use our pedagogy and curriculum. In the second part, we worked with Success Dram
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Zara Aina has provided a copy of Form 990 to all board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Zara Aina's Form 990 is available at www.guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organizaion makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

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