Civic Intelligence

Council for America'S First Freedom

EIN 52-1369550 • 501(c)3 • Richmond, VA

Profile

To increase understanding and respect for religious freedom in diverse communities world-wide, through education about this core human value: the freedom of thought, conscience and belief.

1321 East Main StreetRichmond, VA 23219-3629

www.firstfreedomcenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2015

Net Margin

100th percentile

202%

Higher net margin than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Assets

Down

$0

Down $2,311,892 (-100%) from 2014

Liabilities

Down

$0

Down $2,899 (-100%) from 2014

Net Assets

Down

$0

Down $2,308,993 (-100%) from 2014

Revenue

Down

-$305,050

Down $468,720 (-286%) from 2014

Expenses

Down

$311,976

Down $32,470 (-9.4%) from 2014

Net Income

Down

-$617,026

Down $436,250 (-241%) from 2014

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,087,726Liabilities 2011: $1,102,165Net Assets 2011: $1,985,5612011Assets 2012: $2,759,555Liabilities 2012: $1,245,832Net Assets 2012: $1,513,7232012Assets 2013: $2,414,470Liabilities 2013: $50,655Net Assets 2013: $2,363,8152013Assets 2014: $2,311,892Liabilities 2014: $2,899Net Assets 2014: $2,308,9932014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MExpenses 2011: $575,4182011Revenue 2012: $95,600Expenses 2012: $567,438Net Income 2012: -$471,8382012Expenses 2013: $516,4752013Revenue 2014: $163,670Expenses 2014: $344,446Net Income 2014: -$180,7762014Revenue 2015: -$305,050Expenses 2015: $311,976Net Income 2015: -$617,0262015

Highlighted filing

2015

Revenue-$305,050
Expenses$311,976
Net Income-$617,026

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 26, 2015
Return Version
2014v5.0
Gross Receipts
$164,345
Mission and Program Overview

Mission

To increase understanding and respect for religious freedom in diverse communities world-wide, through education about this core human value: the freedom of thought, conscience and belief.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,528,058--
Pledges and Grants Receivable$591,034--
Savings and Temporary Cash Investments$84,445--
Land, Buildings, and Equipment, Net$73,195--
Prepaid Expenses and Deferred Charges$19,382--
Cash and Non-Interest-Bearing Accounts$15,778--
Total Assets$2,311,892$0▼ $2,311,892
Liabilities
Accounts Payable and Accrued Expenses$2,899--
Total Liabilities$2,899$0▼ $2,899
Net Assets / Fund Balance
Unrestricted Net Assets$1,681,681--
Temporarily Rstr Net Assets$613,217--
Permanently Rstr Net Assets$14,095--
Total Net Assets Fund Balance$2,308,993$0▼ $2,308,993
Total Liabilities and Net Assets / Fund Balance$2,311,892$0▼ $2,311,892

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$14,095--$14,095-
2013$14,095----
2012$14,095----
2011$14,095----
2010$14,095----
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$17,773
Program Service Revenue
$0
Investment Income
$155,711
Other Revenue
$-478,534
All Other Contributions
$17,773
Change in Net Assets
$-617,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$239,588
Salaries, Compensation, and Employee Benefits$71,752
Total Fundraising Expense$14,263
Grants and Similar Amounts Paid$636
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,807$6,201-$62,008
Fees for Services Other$46,596$892$1,372$48,860
Occupancy$25,782$5,003$7,695$38,480
Depreciation Depletion$24,205--$24,205
Fees for Services Legal-$19,706-$19,706
Fees for Service Investment Mgmnt Fees-$11,484-$11,484
Office Expenses$5,940$1,151$1,773$8,864
Fees for Services Accounting$4,118$799$1,229$6,146
Payroll Taxes$4,475$498-$4,973
Other Employee Benefits$2,643$293-$2,936
Other Expenses$1,397$271$417$2,085
Pension Plan Contributions$1,652$183-$1,835
All Other Expenses$1,630$193-$1,823
Insurance$1,132$220$337$1,689
Grants to Domestic Orgs$636--$636
Total Functional Expenses$249,883$47,830$14,263$311,976
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A draft of the 990 is provided to the finance committee for review. The finance committee reports its review and recommendations for approval to the executive committee, which is recorded in the minutes of the meeting. Minutes of the executive committee meetings are sent to all board meetings

Form 990, Page 6, Part VI, Line 15A

As part of the annual budget process, the ceo compensation is approved directly by the governing board.

Form 990, Page 6, Part VI, Line 15B

The council does an annual budget process that includes outlining salary and benefits for all employees. This budget is presented and approved by the governing body annually.

Form 990, Page 6, Part VI, Line 19

Documents such as the financial statements, form 990 and governing documents are made available to the public upon request by either mail, fax, or email.

Filing and Contact Details

Filer

Filer Name
COUNCIL FOR AMERICA'S FIRST FREEDOM
EIN
52-1369550
Address
1321 EAST MAIN STREET, RICHMOND, VA 23219-3629
Doing Business As
First Freedom Center

Signing Officer

Name
Everett Ben Howerton Jr
Title
Chair
Signed
2015-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Everett Ben Howerton Jr
Formed
1984
Legal Domicile
Va
Voting Board Members
14
Independent Board Members
14
Employees
2

Preparer

Firm
J Brocklehurst CPA Pllc
Address
3900 WESTERRE PARKWAY SUITE 300, RICHMOND, VA 23233
Preparer
Janet L Brocklehurst
Phone
8047270120
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

During this fiscal year, the board voted to cease operations and transition all assets to the valentine richmond history museum. See schedule n for more information.

Form 990, Part IX, Line 11G

Operational fees 4,596 892 1,372 educational/instructional 42,000 0 0

Form 990, Part XI, Line 9

Transfer of assets to the valentine museum 1,564,444 as of june 30, 2015, the organization discontinued operations and transfered all remaining assets to the valentine richmond history museum in richmond, va. See schedule n.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization has one endowment fund that is restricted for use in the student competition. This endowment was transferred to the valentine richmond history museum as part of the investment transfer.

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IRS990/PYRevenuesLessExpensesAmt0-180776
IRS990/PYSalariesCompEmpBnftPaidAmt0155549
IRS990/PYTotalExpensesAmt0344446
IRS990/PYTotalRevenueAmt0163670
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-617026
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt084445
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt017773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt053472
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0168681
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt084463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0115847
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0440236
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt048694
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt046379
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt040235
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0244150
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0246292
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0625750
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.41300
IRS990ScheduleA/PublicSupportPY170Pct00.47900
IRS990ScheduleA/PublicSupportTotal170Amt0440236
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt017773
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt053472
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0168681
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt084463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0115847
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0440236
IRS990ScheduleA/TotalSupportAmt01065986
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
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt014095
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt014095
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt014095
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt014095
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt014095
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt014095
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONE ENDOWMENT FUND THAT IS RESTRICTED FOR USE IN THE STUDENT COMPETITION. THIS ENDOWMENT WAS TRANSFERRED TO THE VALENTINE RICHMOND HISTORY MUSEUM AS PART OF THE INVESTMENT TRANSFER.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1INVESTMENTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2PP&E - EXHIBITS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3LEGAL EXPENSES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02015-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12015-04-02
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22015-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32015-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0540505967
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1540505967
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2540505967
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt016246
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt11512598
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt235600
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt318756
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt25001(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3P'SHIP
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1QUOTED FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3ACTUAL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0VALENTINE RICHMOND HISTORY MUSEUM
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm1VALENTINE RICHMOND HISTORY MUSEUM
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm2VALENTINE RICHMOND HISTORY MUSEUM
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm3HIRSCHLER FLEISCHER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01015 EAST CLAY STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11015 EAST CLAY ST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt21015 EAST CLAY ST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt32100 EAST CARY STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0RICHMOND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1RICHMOND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2RICHMOND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3RICHMOND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3VA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd023219
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd123219
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd223219
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd323223
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THREE OF THE ORGANIZATION'S BOARD MEMBERS WILL BECOME MEMBERS OF THE VALENTINE RICHMOND HISTORY MUSEUM'S BOARD OF TRUSTEES: NEIL KESSLER, MARILYN WEST, AND BEN HOWERTON.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PAGE 1, PART I, LINE 2E
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING THIS FISCAL YEAR, THE BOARD VOTED TO CEASE OPERATIONS AND TRANSITION ALL ASSETS TO THE VALENTINE RICHMOND HISTORY MUSEUM. SEE SCHEDULE N FOR MORE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW. THE FINANCE COMMITTEE REPORTS ITS REVIEW AND RECOMMENDATIONS FOR APPROVAL TO THE EXECUTIVE COMMITTEE, WHICH IS RECORDED IN THE MINUTES OF THE MEETING. MINUTES OF THE EXECUTIVE COMMITTEE MEETINGS ARE SENT TO ALL BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS PART OF THE ANNUAL BUDGET PROCESS, THE CEO COMPENSATION IS APPROVED DIRECTLY BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COUNCIL DOES AN ANNUAL BUDGET PROCESS THAT INCLUDES OUTLINING SALARY AND BENEFITS FOR ALL EMPLOYEES. THIS BUDGET IS PRESENTED AND APPROVED BY THE GOVERNING BODY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS SUCH AS THE FINANCIAL STATEMENTS, FORM 990 AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST BY EITHER MAIL, FAX, OR EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OPERATIONAL FEES 4,596 892 1,372 EDUCATIONAL/INSTRUCTIONAL 42,000 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER OF ASSETS TO THE VALENTINE MUSEUM 1,564,444 AS OF JUNE 30, 2015, THE ORGANIZATION DISCONTINUED OPERATIONS AND TRANSFERED ALL REMAINING ASSETS TO THE VALENTINE RICHMOND HISTORY MUSEUM IN RICHMOND, VA. SEE SCHEDULE N.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3

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