Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
EIN 47-1804087 • 501(c)3 • Newport Beach, CA
Profile
St. Francis school of law (the "college") is organized for educational purposes, to encourage, promote, maintain and support post-secondary legal education. On august 21, 2020, st. Francis school of law was granted a full and immediate accreditation by the committee of bar examiners of the state bar of california. The accreditation was the result of a recommendation by the state bar's site inspection team indicating that st. Francis fully complies with the committee of bar accreditation rules and guidelines.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 32.4% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Up$4,448,092
Up $771,436 (+21%) from 2023
Liabilities
Down$8,125
Down $10,661 (-57%) from 2023
Net Assets
Up$4,439,967
Up $782,097 (+21%) from 2023
Revenue
Up$1,425,725
Up $177,475 (+14%) from 2023
Expenses
Up$643,628
Up $32,644 (+5.3%) from 2023
Net Income
Up$782,097
Up $144,831 (+23%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
St. Francis School of Law (the "College") is organized for educational purposes, to encourage, promote, maintain and support post-secondary legal education. The College is an unaccredited distance learning law school, registered with the California State Bar. The College's educational programs are all related to and provide a legal education.
Produce graduates who are capable of practicing law immediately upon graduation through an accessible, high quality program that emphasizes practical professional skills.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,410,768 | $2,438,189 | ▲ $27,421 |
| Prepaid Expenses and Deferred Charges | $5,456 | $5,456 | → $0 |
| Total Assets | $3,676,656 | $4,448,092 | ▲ $771,436 |
| Other Assets Total | $1,260,432 | $2,004,447 | ▲ $744,015 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $18,786 | $8,125 | ▼ $10,661 |
| Total Liabilities | $18,786 | $8,125 | ▼ $10,661 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,657,870 | $4,439,967 | ▲ $782,097 |
| Total Net Assets Fund Balance | $3,657,870 | $4,439,967 | ▲ $782,097 |
| Total Liabilities and Net Assets / Fund Balance | $3,676,656 | $4,448,092 | ▲ $771,436 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $2,004,447 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bart Daig | Former Board of Regents/president CEO/trustee | - | - | $337,461 | $337,461 |
| Karen Travis | Dean | FT | $145,087 | $30,992 | $176,079 |
| Denise Bannan | Senior Associate/trustee/board of Regents/secretar | - | - | $83,527 | $83,527 |
| Name | Title |
|---|---|
| Bart Daig | Former Board of Regents/president Ce |
| Jacqueline Spicer | President/CEO/board of Regents |
| Alan Wise | Board of Regents/trustee |
| Dan Casey | Board of Regents/trustee |
| Dwana Thompson | Board of Regents/trustee |
| Mary Slingerland | Board of Regents/trustee |
| Melanie Davis | Board of Regents/trustee |
| Michael Hamner | Board of Regents/trustee |
| Susan Ebeling | Trustee/board of Regents |
| Michael Moore | Controller/treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $554,401 |
| Other Expenses | $89,227 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $450,482 | - | - | $450,482 |
| Occupancy | - | $62,846 | - | $62,846 |
| Other Employee Benefits | $48,624 | - | - | $48,624 |
| Payroll Taxes | $35,622 | - | - | $35,622 |
| Pension Plan Contributions | $19,673 | - | - | $19,673 |
| Office Expenses | $12,290 | $857 | - | $13,147 |
| Travel | $7,834 | - | - | $7,834 |
| Fees for Services Other | - | $5,400 | - | $5,400 |
| Total Functional Expenses | $574,525 | $69,103 | $0 | $643,628 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Pursuant to the organization's governing documents and the michigan non-profit corporation act, the sole corporate voting member is baker college, a michigan nonprofit corporation.”
“The sole corporate voting member is baker college, a michigan nonprofit corporation. Baker college has the right to vote on the election of regents, on the disposition of substantially all of the corporation's assets, on any merger and its principal terms and any amendment to those terms, on any election to dissolve the corporation, and on any other matters requiring membership approval under the corporation's code, the articles of incorporation, or the bylaws.”
“An appointed committee, approved by the board of regents/trustees/directors, consisting of a board member, treasurer, and president reviewed the form 990. The appointed committee was provided a draft of the return completed by the paid tax return preparers. Subsequent to the appointed committee's review and recommendations, the final copy was made available to the full board of regents/trustees/directors, either electronically or by mail, prior to the filing of the form 990 with the irs.”
“The conflict of interest policy covers the officers, directors, trustees, and key employees of the college. These individuals have a duty to disclose any actual or possible conflict of interest to the corporate control office. After disclosure of the conflict, the corporate control office shall determine whether a financial interest exists. The system follows written procedures for addressing disclosed conflicts of interest. The corporate control office will review the facts and circumstances and determine whether the transaction or arrangement is in the college's best interest, for its own benefit, and fair and reasonable to the college. The corporate control office shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination.”
“The organization's top management official does not receive compensation from st francis school of law. Therefore, this question has been answered "no" in accordance with the form 990 instructions. The organization's other officers do not receive compensation from st. Francis school of law. Therefore this question has been answered "no" in accordance with the form 990 instructions”
“Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code (irc) section 6104. These documents are not available to the public at this time.”
“No change from prior years.”
“As required by the u.s. Office of management and budget circular a-133, audits of states, local governments, and nonprofit organizations, in 2023 baker college and subsidiaries received an audit for the consolidated financial statements for the fiscal year ended august 31, 2024, in accordance with the single audit act. St francis school of law is a subsidiary corporation of baker college.”
“Management has evaluated the college's income tax filing positions for fiscal 2020 through 2024, the years which remain subject to examination as of august 31, 2024. The college concluded that there are no significant uncertain tax positions requiring recognition in the college's consolidated financial statements. The college does not expect the total amount of unrecognized tax benefits (e.g., tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The college does not have any amounts accrued for interest and penalties related to unrecognized tax benefits at august 31, 2024 or 2023, and is not aware of any claims for such amounts by federal or state income tax authorities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 18786 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8125 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PRODUCE GRADUATES WHO ARE CAPABLE OF PRACTICING LAW IMMEDIATELY UPON GRADUATION THROUGH AN ACCESSIBLE, HIGH QUALITY PROGRAM THAT EMPHASIZES PRACTICAL PROFESSIONAL SKILLS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MICHAEL MOORE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9897293437 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1020 S WASHINGTON ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OWOSSO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48867 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 89227 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1425725 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 782097 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 554401 |
| IRS990/CYTotalExpensesAmt | 0 | 643628 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1425725 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | IN ADDITION TO OFFERING A TRADITIONAL LAW SCHOOL CURRICULUM, THE COLLEGE MAY PERIODICALLY PRODUCE CONTINUING LEGAL EDUCATION SEMINARS FOR THE LEGAL PROFESSION AND MAY CHARGE FOR THESE SEMINARS. ALSO, THE COLLEGE MAY ACQUIRE ITEMS BRANDED WITH THE ST. FRANCIS SCHOOL OF LAW LOGO, AND MAY SELL ITEMS TO STUDENTS AND ALUMNI THROUGH ITS WEBSITE.THE COLLEGE CHARGES TUITION FOR ITS FOUR-YEAR PROGRAM OF LEGAL EDUCATION LEADING TO THE AWARD OF A JURIS DOCTORATE DEGREE. STUDENTS COMPLETING THE DEGREE WILL BE ELIGIBLE TO SIT FOR THE CALIFORNIA STATE BAR GENERAL BAR EXAMINATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 22 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 574525 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 5400 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5400 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 9.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 48.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 48.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 48.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 26946 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 71017 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 47144 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 27778 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 18012 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SUSAN EBELING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DENISE BANNAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALAN WISE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAN CASEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MELANIE DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL HAMNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARY SLINGERLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DWANA THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JACQUELINE SPICER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MICHAEL MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KAREN TRAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | BART DAIG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 148301 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 56581 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 390610 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 147414 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 319449 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE/BOARD OF REGENTS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SENIOR ASSOCIATE/TRUSTEE/BOARD OF REGENTS/SECRETAR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD OF REGENTS/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD OF REGENTS/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD OF REGENTS/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD OF REGENTS/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD OF REGENTS/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD OF REGENTS/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT/CEO/BOARD OF REGENTS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CONTROLLER/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DEAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | FORMER BOARD OF REGENTS/PRESIDENT CEO/TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 1 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1425725 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 122 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | ST. FRANCIS SCHOOL OF LAW (THE "COLLEGE") IS ORGANIZED FOR EDUCATIONAL PURPOSES, TO ENCOURAGE, PROMOTE, MAINTAIN AND SUPPORT POST-SECONDARY LEGAL EDUCATION. ON AUGUST 21, 2020, ST. FRANCIS SCHOOL OF LAW WAS GRANTED A FULL AND IMMEDIATE ACCREDITATION BY THE COMMITTEE OF BAR EXAMINERS OF THE STATE BAR OF CALIFORNIA. THE ACCREDITATION WAS THE RESULT OF A RECOMMENDATION BY THE STATE BAR'S SITE INSPECTION TEAM INDICATING THAT ST. FRANCIS FULLY COMPLIES WITH THE COMMITTEE OF BAR ACCREDITATION RULES AND GUIDELINES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3657870 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4439967 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3657870 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4439967 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 62846 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 62846 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 857 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12290 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13147 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1260432 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2004447 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 48624 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 48624 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 450482 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 450482 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 35622 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 35622 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 19673 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 19673 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5456 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5456 |
| IRS990/PrincipalOfficerNm | 0 | JACQUELINE SPICER |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 1248250 |
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| IRS990/PYTotalRevenueAmt | 0 | 1248250 |
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| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2438189 |
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| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INTERCOMPANY BALANCE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT HAS EVALUATED THE COLLEGE'S INCOME TAX FILING POSITIONS FOR FISCAL 2020 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2024. THE COLLEGE CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE COLLEGE'S CONSOLIDATED FINANCIAL STATEMENTS. THE COLLEGE DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (E.G., TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE COLLEGE DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2024 OR 2023, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2004447 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN BOTH DIGITAL AND PRINTED MATERIALS SUCH AS THE ST. FRANCIS SCHOOL OF LAW WEBSITE, PROGRAM GUIDE, STUDENT AND EMPLOYEE HANDBOOK, NEWSPAPERS, AND PRINTED MAILERS TO THE PUBLIC. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
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| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
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| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
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| IRS990/ScheduleJRequiredInd | 0 | 1 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 14169 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 14708 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 3 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 3 | 13609 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 30059 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 18012 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 32436 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 3 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 3 | 3214 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 7410 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 319449 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 1290 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 3 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | BART DAIG |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | MICHAEL MOORE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | KAREN TRAVIS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/CEO/BOARD OF REGENTS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | FORMER BOARD OF REGENTS/PRESIDENT CE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | CONTROLLER/TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 3 | DEAN |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 3 | 176079 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 461627 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 337461 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 194558 |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | ARRANGEMENT USED TO ESTABLISH TOP MANAGEMENT COMPENSATION. THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW; THE COMPENSATION IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | JACQUELINE SPICER PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 - ARRANGEMENT USED TO ESTABLISH TOP MANAGEMENT COMPENSATION |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION. BAKER COLLEGE HAS THE RIGHT TO VOTE ON THE ELECTION OF REGENTS, ON THE DISPOSITION OF SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT TO THOSE TERMS, ON ANY ELECTION TO DISSOLVE THE CORPORATION, AND ON ANY OTHER MATTERS REQUIRING MEMBERSHIP APPROVAL UNDER THE CORPORATION'S CODE, THE ARTICLES OF INCORPORATION, OR THE BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AN APPOINTED COMMITTEE, APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS, CONSISTING OF A BOARD MEMBER, TREASURER, AND PRESIDENT REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN COMPLETED BY THE PAID TAX RETURN PREPARERS. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CONFLICT OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THE CORPORATE CONTROL OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE CORPORATE CONTROL OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE CORPORATE CONTROL OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE CORPORATE CONTROL OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST FRANCIS SCHOOL OF LAW. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. THE ORGANIZATION'S OTHER OFFICERS DO NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW. THEREFORE THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO CHANGE FROM PRIOR YEARS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NONPROFIT ORGANIZATIONS, IN 2023 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2024, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. ST FRANCIS SCHOOL OF LAW IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 3A |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 5 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 6 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 7 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 8 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 9 | 0 |
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