Civic Intelligence

Rph West Inc.

990 • Fiscal year 2014 • EIN 46-4189027

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 12, 2015

256 Thurston RoadRochester, NY 14619

(585) 235-9100

Siviq Scores

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

Liabilities / Assets

98th percentile

1.35x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

98th percentile

34.34x

Higher debt load relative to revenue than 98% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Net Margin

68th percentile

5.2%

Higher net margin than 68% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$222,345

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 98.8% of source-year revenue.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

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

Source year 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

$5,711,973

No earlier filing loaded for comparison.

Net Assets

-$2,012,891

No earlier filing loaded for comparison.

Liabilities

$7,724,864

No earlier filing loaded for comparison.

Revenue

$224,936

No earlier filing loaded for comparison.

Expenses

$213,265

No earlier filing loaded for comparison.

Net Income

$11,671

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2014: $5,711,973Liabilities 2014: $7,724,864Net Assets 2014: -$2,012,8912014Assets 2015: $5,633,426Liabilities 2015: $7,671,063Net Assets 2015: -$2,037,6372015Assets 2016: $5,158,917Liabilities 2016: $7,243,450Net Assets 2016: -$2,084,5332016Assets 2017: $5,059,064Liabilities 2017: $7,181,097Net Assets 2017: -$2,122,0332017Assets 2018: $4,877,227Liabilities 2018: $7,034,889Net Assets 2018: -$2,157,6622018Assets 2019: $4,746,734Liabilities 2019: $6,943,320Net Assets 2019: -$2,196,5862019Assets 2020: $4,604,789Liabilities 2020: $6,836,670Net Assets 2020: -$2,231,8812020Assets 2021: $4,513,194Liabilities 2021: $6,733,613Net Assets 2021: -$2,220,4192021Assets 2022: $4,708,200Liabilities 2022: $7,260,999Net Assets 2022: -$2,552,7992022Assets 2023: $4,668,369Liabilities 2023: $7,270,549Net Assets 2023: -$2,602,1802023Assets 2024: $4,306,176Liabilities 2024: $6,951,314Net Assets 2024: -$2,645,1382024

Highlighted filing

2014

Assets$5,711,973
Liabilities$7,724,864
Net Assets-$2,012,891

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $224,936Expenses 2014: $213,265Net Income 2014: $11,6712014Revenue 2015: $539,039Expenses 2015: $563,785Net Income 2015: -$24,7462015Revenue 2016: $516,578Expenses 2016: $563,474Net Income 2016: -$46,8962016Revenue 2017: $516,628Expenses 2017: $554,128Net Income 2017: -$37,5002017Revenue 2018: $520,335Expenses 2018: $555,964Net Income 2018: -$35,6292018Revenue 2019: $508,492Expenses 2019: $547,416Net Income 2019: -$38,9242019Revenue 2020: $512,945Expenses 2020: $548,240Net Income 2020: -$35,2952020Revenue 2021: $542,886Expenses 2021: $531,424Net Income 2021: $11,4622021Revenue 2022: $171,299Expenses 2022: $503,679Net Income 2022: -$332,3802022Revenue 2023: $472,359Expenses 2023: $521,740Net Income 2023: -$49,3812023Revenue 2024: $481,945Expenses 2024: $524,903Net Income 2024: -$42,9582024

Highlighted filing

2014

Revenue$224,936
Expenses$213,265
Net Income$11,671
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 12, 2015
Return Version
2014v5.0
Gross Receipts
$224,936
Mission and Program Overview

Mission

The Mission of the Rochester Presbyterian Home is to provide a loving home for elders where they are honored and cared for as family and inspired to live life to its fullest.

Assisted living facility with 52 beds for elderly persons living with dementia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$5,217,646▲ $5,217,646
Intangible Assets-$324,362-
Savings and Temporary Cash Investments-$106,427-
Cash and Non-Interest-Bearing Accounts-$63,538-
Total Assets$0$5,711,973▲ $5,711,973
Liabilities
Mortgage Notes Payable Secured by Investment Property-$7,714,776-
Other Liabilities$0$10,088▲ $10,088
Total Liabilities$0$7,724,864▲ $7,724,864
Net Assets / Fund Balance
Unrestricted Net Assets-$-2,012,891-
Total Net Assets Fund Balance$0$-2,012,891▼ $2,012,891
Total Liabilities and Net Assets / Fund Balance$0$5,711,973▲ $5,711,973

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,764,051$874,025$5,638,076
Land$453,595-$453,595

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$13,173,686$500▲ $914,479$784,610$13,209,387
2013$11,245,884$650▲ $2,562,958$548,355$13,173,686
2012$10,665,361$450▲ $1,340,184$677,902$11,245,884
2011$11,692,009$650▲ $193,968$1,134,741$10,665,361
2010$12,155,054$1,050▲ $1,310,754$803,986$12,575,548
Compensation and Service Providers

Employees

NameTitleOtherTotal
Bonny ClaxtonController$119,992$119,992

Board Members and Trustees

NameTitle
Craig HouckPresident
Ray ShadyVice President
Brian DwyerBoard Member
Chris PernaBoard Member
David SadowskyBoard Member
Donald HanksBoard Member
Frankie Hall GreeneBoard Member
Hugh KierigBoard Member
Jim MemmottBoard Member
John LaingBoard Member
Todd GoddardBoard Member
Jayne Van ZileBoard Member (01/2014 - 02/2014)
Claire CrittendenBoard Member (01/2014 - 06/2014)
Gladstone CrosdalBoard Member (07/2014 - 12/2014)
Nancy SmythExecutive Director
Firth PerrymanResident Representative
Kathleen DeverSecretary
Gordon BenoitTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$224,917
Investment Income
$19
Other Revenue
$0
Change in Net Assets
$11,671

Audited Revenue Reconciliation

Revenue per Audited Statements
$224,936
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$224,936
Total Revenue per Form 990
$224,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$119,085--$119,085
Depreciation Depletion$80,064$4,531-$84,595
Insurance$9,523--$9,523
Office Expenses$62--$62
Total Functional Expenses$208,734$4,531$0$213,265

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$213,265
Total Expenses per Audited Statements$213,265
Total Expenses per Form 990$213,265
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$10,088
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 is Rochester Presbyterian Home, Inc.

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

The Member has the authority to elect the governing body of the organization.

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

Certain board decisions are subject to the approval of the Member under New York State law. Such decisions include amendment of the certificate of incorporation and bylaws, approval of sale of all or substantially all assets, mergers, and dissolution.

Form 990, Part VI, Section A, line 8B

There are no committees with authority to act on behalf of the board other than the full board.

Form 990, Part VI, Section B, line 11

A draft copy of the Form 990 was distributed to the members of the board for comment before filing.

Form 990, Part VI, Section B, Line 13

The Organization does not have any employees, therefore does not have a formal whistleblower policy. The organization is a supporting organization for Rochester Presbyterian Home, Inc., which does have a whistleblower policy.

Form 990, Part VI, Section B, Line 15

The Organization does not have any employees, therefore does not have a compensation policy. All compensation is done through Rochester Presbyterian Home, Inc. Rochester Presbyterian Home, Inc. does have a compensation policy for its employees.

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

The board members review and sign the conflict of interest policy annually. The Executive Director and Board review relationships for potential conflicts before relationships are established. Potential board members have been rejected for potential conflicts for interest.

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
RPH-West Inc
EIN
46-4189027
Phone
5852359100
Address
256 Thurston Road, Rochester, NY 14619

Signing Officer

Name
Bonny Claxton
Title
Controller
Phone
5852359100
Signed
2015-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonny Claxton
Formed
2013
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
0

Preparer

Firm
Heveron & Company CPAs
Address
260 Plymouth Avenue South, Rochester, NY 14608
Preparer
Stephanie Annunziata
Phone
5852322956
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Transfer of Net Assets from related party -2,024,562.

Financial Statement Notes

Part V, Line 4:

The endowment funds held by the organization's affiliate, Rochester Presbyterian Home Foundation, Inc., are intended to support the mission of Rochester Presbyterian Home, Inc., primarily the subsidy for low income elders and the capital needs to maintain and improve the buildings. A prior period adjustment affecting the year ended December 31, 2011 was made. The December 31, 2010 comparative financial statements have been restated to reflect this adjustment. The adjustment was necessary to correctly classify net asset balances. The net adjustment was a reclassification of $883,538 from the Quasi-Endowment to the Operating Unrestricted Net Assets.

Part X, Line 2:

Accounting standards require entities to disclose in their financial statements the nature of any uncertainties in their tax position. Tax years including 2013 is subject to examination by tax authorities. Areas that IRS and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. The Organization does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The Organization is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Resident Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member (01/2014 - 02/2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt17Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Controller
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02013
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IRS990/GrossReceiptsAmt0224936
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt09523
IRS990/InsuranceGrp/TotalAmt09523
IRS990/IntangibleAssetsGrp/EOYAmt0324362
IRS990/InterestGrp/ProgramServicesAmt0119085
IRS990/InterestGrp/TotalAmt0119085
IRS990/InvestmentIncomeGrp/ExclusionAmt019
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IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0The Mission of the Rochester Presbyterian Home is to provide a loving home for elders where they are honored and cared for as family and inspired to live life to its fullest.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/Organization501c3Ind0X
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IRS990/OtherLiabilitiesGrp/EOYAmt010088
IRS990/OtherWebsiteInd0X
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Bonny Claxton
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IRS990/ProgramServiceRevenueGrp/Desc0Lease Revenue
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
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IRS990/RevenueAmt0224917
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0106427
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc09
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Rochester Presbyterian Home Inc
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.97760
IRS990ScheduleD/BuildingsGrp/BookValueAmt04764051
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0874025
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05638076
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt094668
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt013173686
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0500
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt013209387
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0914479
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0784610
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt087451
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt011245884
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0650
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt013173686
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02562958
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0548355
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt082209
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010665361
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0450
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt011245884
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01340184
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0677902
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt086525
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011692009
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0650
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010665361
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0193968
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01134741
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt087324
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt012155054
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01050
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt012575548
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01310754
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0803986
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd01
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0213265
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0453595
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0453595
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010088
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Affiliates
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.02240
IRS990ScheduleD/RelatedOrgListSchRInd01
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0224936
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The endowment funds held by the organization's affiliate, Rochester Presbyterian Home Foundation, Inc., are intended to support the mission of Rochester Presbyterian Home, Inc., primarily the subsidy for low income elders and the capital needs to maintain and improve the buildings. A prior period adjustment affecting the year ended December 31, 2011 was made. The December 31, 2010 comparative financial statements have been restated to reflect this adjustment. The adjustment was necessary to correctly classify net asset balances. The net adjustment was a reclassification of $883,538 from the Quasi-Endowment to the Operating Unrestricted Net Assets.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Accounting standards require entities to disclose in their financial statements the nature of any uncertainties in their tax position. Tax years including 2013 is subject to examination by tax authorities. Areas that IRS and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. The Organization does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The Organization is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05217646
IRS990ScheduleD/TotalExpensesPerForm990Amt0213265
IRS990ScheduleD/TotalLiabilityAmt010088
IRS990ScheduleD/TotalRevenuePerForm990Amt0224936
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0224936

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