Civic Intelligence

Grover Rural Volunteer Fire Department

EIN 56-1240709 • 501(c)4 • Grover, NC

Profile

Organization provides volunteer firefighting & rescue services for the primary benefit of the general public, particularly old yellow fire district in cleveland county, nc. It also provides fire prevention and safety awareness programs for the general community.

P O Box 18Grover, NC 28073

www.grovervfd.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.20x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

36%

Higher net margin than 80% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$51,776

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

85th percentile

27%

Faster asset growth than 85% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

72%

Faster revenue growth than 86% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,077,973

Up $226,370 (+27%) from 2023

Liabilities

Down

$214,051

Down $116,584 (-35%) from 2023

Net Assets

Up

$863,922

Up $342,954 (+66%) from 2023

Revenue

Up

$957,392

Up $401,433 (+72%) from 2023

Expenses

Up

$614,438

Up $6,236 (+1.0%) from 2023

Net Income

Up

$342,954

Up $395,197 (+756%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $683,634Liabilities 2010: $552,684Net Assets 2010: $130,9502010Assets 2011: $742,248Liabilities 2011: $572,354Net Assets 2011: $169,8942011Assets 2012: $677,288Liabilities 2012: $519,150Net Assets 2012: $158,1382012Assets 2013: $621,341Liabilities 2013: $491,420Net Assets 2013: $129,9212013Assets 2014: $577,286Liabilities 2014: $443,220Net Assets 2014: $134,0662014Assets 2015: $676,459Liabilities 2015: $571,661Net Assets 2015: $104,7982015Assets 2016: $657,691Liabilities 2016: $543,317Net Assets 2016: $114,3742016Assets 2017: $964,468Liabilities 2017: $639,448Net Assets 2017: $325,0202017Assets 2018: $938,030Liabilities 2018: $561,347Net Assets 2018: $376,6832018Assets 2019: $894,314Liabilities 2019: $508,919Net Assets 2019: $385,3952019Assets 2020: $1,011,688Liabilities 2020: $496,874Net Assets 2020: $514,8142020Assets 2021: $949,329Liabilities 2021: $376,738Net Assets 2021: $572,5912021Assets 2022: $1,036,224Liabilities 2022: $463,013Net Assets 2022: $573,2112022Assets 2023: $851,603Liabilities 2023: $330,635Net Assets 2023: $520,9682023Assets 2024: $1,077,973Liabilities 2024: $214,051Net Assets 2024: $863,9222024

Highlighted filing

2024

Assets$1,077,973
Liabilities$214,051
Net Assets$863,922

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $151,3742010Expenses 2011: $193,5362011Expenses 2012: $196,6852012Revenue 2013: $160,976Expenses 2013: $189,193Net Income 2013: -$28,2172013Revenue 2014: $191,862Expenses 2014: $187,717Net Income 2014: $4,1452014Revenue 2015: $160,329Expenses 2015: $189,597Net Income 2015: -$29,2682015Revenue 2016: $262,745Expenses 2016: $253,169Net Income 2016: $9,5762016Revenue 2017: $510,309Expenses 2017: $299,664Net Income 2017: $210,6452017Revenue 2018: $421,775Expenses 2018: $370,112Net Income 2018: $51,6632018Revenue 2019: $417,793Expenses 2019: $409,081Net Income 2019: $8,7122019Revenue 2020: $480,876Expenses 2020: $351,456Net Income 2020: $129,4202020Revenue 2021: $439,527Expenses 2021: $381,749Net Income 2021: $57,7782021Revenue 2022: $508,711Expenses 2022: $508,091Net Income 2022: $6202022Revenue 2023: $555,959Expenses 2023: $608,202Net Income 2023: -$52,2432023Revenue 2024: $957,392Expenses 2024: $614,438Net Income 2024: $342,9542024

Highlighted filing

2024

Revenue$957,392
Expenses$614,438
Net Income$342,954

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.21$0.86$0.96$0.61$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.33$0.52$0.56$0.61$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.46$0.57$0.51$0.51$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.38$0.57$0.44$0.38$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.50$0.51$0.48$0.35$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.51$0.39$0.42$0.41$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.56$0.38$0.42$0.37$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.64$0.33$0.51$0.30$0.21
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.54$0.11$0.26$0.25$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.57$0.10$0.16$0.19$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.44$0.13$0.19$0.19$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.62$0.49$0.13$0.16$0.19$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.52$0.16$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.57$0.17$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.55$0.13$0.15
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 4, 2021
Return Version
2020v4.1
Gross Receipts
$480,876
Mission and Program Overview

Mission

Organization provides volunteer firefighting & rescue services for the primary benefit of the general public, particularly old yellow fire district in cleveland county, nc. It also provides fire prevention and safety awareness programs for the general community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$832,359$878,295▲ $45,936
Rtn Earn Endowment Incm Other Fnds$385,395$514,814▲ $129,419
Cash and Non-Interest-Bearing Accounts$28,280$92,266▲ $63,986
Savings and Temporary Cash Investments$33,649$41,101▲ $7,452
Accounts Receivable$81$81→ $0
Other Notes and Loans Receivable, Net$-55$-55→ $0
Total Assets$894,314$1,011,688▲ $117,374
Liabilities
Mortgage Notes Payable Secured by Investment Property$416,666$363,073▼ $53,593
Unsecured Notes Loans Payable$88,989$128,454▲ $39,465
Accounts Payable and Accrued Expenses$3,264$5,347▲ $2,083
Total Liabilities$508,919$496,874▼ $12,045
Net Assets / Fund Balance
Total Net Assets Fund Balance$385,395$514,814▲ $129,419
Total Liabilities and Net Assets / Fund Balance$894,314$1,011,688▲ $117,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$634,040$1,005,275$1,639,315
Buildings$214,814$159,264$374,078
Land$29,441-$29,441
Other Land Buildings-$8,104$8,104
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Louis WilsonOutgoing Chiefog DirectorFT$21,364$21,364
Jimmy HensleyBod Sectreasasst ChiefFT$19,413$19,413
Kenny McdonaldLieutenantPT$8,772$8,772
Ross ClarkCaptainPT$8,360$8,360
Brian ShoemakeDirectorasst ChiefincomingPT$7,423$7,423
Brandon ArrowoodBod PresidentPT$6,481$6,481
Richie MorrowLieutenantPT$4,273$4,273
Aron WalkerCaptainPT$3,853$3,853
Daniel AlbeaDirectorPT$3,401$3,401
Patrick ShannonAsst ChiefPT$2,925$2,925
Walt HamrickCaptainPT$233$233
Revenue and Support

Revenue Composition

Contributions and Grants
$467,014
Program Service Revenue
$13,752
Investment Income
$110
Other Revenue
$0
All Other Contributions
$2,586
Change in Net Assets
$129,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,038
Salaries, Compensation, and Employee Benefits$126,196
Grants and Similar Amounts Paid$3,916
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$89,761$857-$90,618
Current Officers, Directors, Trustees, and Key Employees$83,714$2,784-$86,498
Other Salaries and Wages$29,224--$29,224
Occupancy$20,775$7,845-$28,620
Interest$19,852--$19,852
Payroll Taxes$10,196$278-$10,474
Information Technology$6,394$1,051-$7,445
Other Expenses$7,168--$7,168
Office Expenses$5,364$1,115-$6,479
Benefits to Members$6,306--$6,306
Grants to Domestic Individuals$3,916--$3,916
All Other Expenses$2,742--$2,742
Fees for Services Accounting-$1,850-$1,850
Conferences and Meetings$1,287--$1,287
Advertising$618$45-$663
Total Functional Expenses$335,631$15,825$0$351,456
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Brandon arrowood, the board president, is the stepson of brian shoemake, current chief and board director.

Members or stockholder classes and rights Part VI line 6

Volunteers who live in the old yellow fire district and agree to abide by the bylaws and rules of grover rural vfd are eligible for membership. All members have the same rights and voting privileges, and each member is entitled to one vote.

Member election for additional members Part VI line 7A

One class of members has equal rights and voting privileges. Members annually elect the board of directors,the governing body. The board in turn elects the officers of the board of directors. In the event of a vacancy on the board, the board of directors may appoint a replacement for the unexpired term of his predecessor in office. Other officers of the department are elected by the members and subsequently appointed to their positions upon approval by the board of directors.

Governing body decisions Part VI line 7B

One class of members has equal voting rights and each member is entitled to one vote. Decisions made by the board are brought before the members for approval. All matters must receive a majority of votes at a meeting at which a quorum is present before they can be implemented. One or more directors can be removed from office by a majority vote of members present at any regular or special meeting at which a quorum is present. Unless otherwise required by law, a quorum consists of twelve members.

Form 990 governing body review Part VI line 11

The 990 and financial statements are provided to the secretary/treasurer of the board who provides copies to the other board members. Any questions and concerns are addressed to the bookkeeper and preparer, and after all questions have been answered and changes made to the satisfaction of the board, the secretary/treasurer signs the return (either 8879eo or actual 990) and the preparer submits the return either electronically or by mail.

Conflict of interest policy compliance Part VI line 12C

Interested persons are any persons with governing powers who have a direct or indirect financial interest in a transaction with grover rural vfd. Interested persons must disclose their financial interest to the governing body, then remove themselves from any discussions of the transaction. The governing board explores whether they can obtain a more advantageous arrangement from disinterested parties. If one cannot be made, the governing board shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organizations best interest, for its own benefit, and whether it is fair and reasonable, then present it to the members for approval. The interested person is not allowed to vote as a board member or as a member of the organization.

Governing documents etc available to public Part VI line 19

The organization makes its organizing documents, governing documents, conflict of interest policy, form 990 and letter of determination for 501(c)(4) status available to the public upon request. Requests are to be addressed to any member of the governing body, and arrangements are made for the requestor to inspect the documents at the organizations department at a time convenient for both the requestor and the member of the department. Copies of the irs letter of determination for 501(c)(4) status will be provided at the requestors expense, usually a nominal fee to cover any expenses (copying, postage, etc.) incurred by the department. Form 990 can be viewed at www.guidestar.org. Articles of incorporation can be viewed at www.sosnc.com.

Filing and Contact Details

Filer

Filer Name
Grover Rural Volunteer Fire Dept in
EIN
56-1240709
Address
P O BOX 18, GROVER, NC 28073

Signing Officer

Name
Jimmy D Hensley
Title
Treasurer
Phone
7049377321
Signed
2021-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Arrowood
Formed
1976
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
0
Employees
27
Volunteers
30

Preparer

Firm
BCD Income Tax & Accounting LLC
Address
205 West Dixon Boulevard, Shelby, NC 28152
Preparer
Beverly W Henderson
Phone
7044810223
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Adjustments due to rounding.

Raw XML AppendixShowing 400 of 439 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ORGANIZATION PROVIDES VOLUNTEER FIREFIGHTING & RESCUE SERVICES FOR THE PRIMARY BENEFIT OF THE GENERAL PUBLIC, PARTICULARLY OLD YELLOW FIRE DISTRICT IN CLEVELAND COUNTY, NC. IT ALSO PROVIDES FIRE PREVENTION AND SAFETY AWARENESS PROGRAMS FOR THE GENERAL COMMUNITY.
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IRS990/DepreciationDepletionGrp/TotalAmt090618
IRS990/Desc0GROVER RURAL VOLUNTEER FIRE DEPARTMENT PROUDLY PROTECTS THE CITIZENS OF GROVER AND OLD YELLOW FIRE DISTRICT IN NC. IT OPERATES OUT OF 2 STATIONS COVERING A PRIMARILY RESIDENTIAL AREA. ALL MEMBERS ARE VOLUNTEERS WHO COME FROM THE SURROUNDING COMMUNITY. THE DEPARTMENT HAD AN ISO CLASS 4 RATING IN 2020. THE DEPARTMENT RESPONDED TO OVER 270 CALLS IN 2020 INCLUDING MEDICAL/ASSIST CALLS,STRUCTURAL FIRES,VEHICLE FIRES,OTHER FIRES,VEHICLE ACCIDENTS,HAZARDOUS CONDITION CALLS,AND OTHER FIRST RESPONDER CALLS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BOD SECTREASASST CHIEF
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IRS990/MissionDesc0ORGANIZATION PROVIDES VOLUNTEER FIREFIGHTING & RESCUE SERVICES FOR THE PRIMARY BENEFIT OF THE GENERAL PUBLIC, PARTICULARLY OLD YELLOW FIRE DISTRICT IN CLEVELAND COUNTY, NC. IT ALSO PROVIDES FIRE PREVENTION AND SAFETY AWARENESS PROGRAMS FOR THE GENERAL COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION PROVIDES FIRE PREVENTION AND SAFETY AWARENESS PROGRAMS TO THE GENERAL PUBLIC. THE DEPARTMENT ALSO PARTICIPATES IN COMMUNITY EVENTS TO RAISE AWARENESS OF THE VOLUNTEERS CONTRIBUTIONS TO THE COMMUNITY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRANDON ARROWOOD, THE BOARD PRESIDENT, IS THE STEPSON OF BRIAN SHOEMAKE, CURRENT CHIEF AND BOARD DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS WHO LIVE IN THE OLD YELLOW FIRE DISTRICT AND AGREE TO ABIDE BY THE BYLAWS AND RULES OF GROVER RURAL VFD ARE ELIGIBLE FOR MEMBERSHIP. ALL MEMBERS HAVE THE SAME RIGHTS AND VOTING PRIVILEGES, AND EACH MEMBER IS ENTITLED TO ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONE CLASS OF MEMBERS HAS EQUAL RIGHTS AND VOTING PRIVILEGES. MEMBERS ANNUALLY ELECT THE BOARD OF DIRECTORS,THE GOVERNING BODY. THE BOARD IN TURN ELECTS THE OFFICERS OF THE BOARD OF DIRECTORS. IN THE EVENT OF A VACANCY ON THE BOARD, THE BOARD OF DIRECTORS MAY APPOINT A REPLACEMENT FOR THE UNEXPIRED TERM OF HIS PREDECESSOR IN OFFICE. OTHER OFFICERS OF THE DEPARTMENT ARE ELECTED BY THE MEMBERS AND SUBSEQUENTLY APPOINTED TO THEIR POSITIONS UPON APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONE CLASS OF MEMBERS HAS EQUAL VOTING RIGHTS AND EACH MEMBER IS ENTITLED TO ONE VOTE. DECISIONS MADE BY THE BOARD ARE BROUGHT BEFORE THE MEMBERS FOR APPROVAL. ALL MATTERS MUST RECEIVE A MAJORITY OF VOTES AT A MEETING AT WHICH A QUORUM IS PRESENT BEFORE THEY CAN BE IMPLEMENTED. ONE OR MORE DIRECTORS CAN BE REMOVED FROM OFFICE BY A MAJORITY VOTE OF MEMBERS PRESENT AT ANY REGULAR OR SPECIAL MEETING AT WHICH A QUORUM IS PRESENT. UNLESS OTHERWISE REQUIRED BY LAW, A QUORUM CONSISTS OF TWELVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 AND FINANCIAL STATEMENTS ARE PROVIDED TO THE SECRETARY/TREASURER OF THE BOARD WHO PROVIDES COPIES TO THE OTHER BOARD MEMBERS. ANY QUESTIONS AND CONCERNS ARE ADDRESSED TO THE BOOKKEEPER AND PREPARER, AND AFTER ALL QUESTIONS HAVE BEEN ANSWERED AND CHANGES MADE TO THE SATISFACTION OF THE BOARD, THE SECRETARY/TREASURER SIGNS THE RETURN (EITHER 8879EO OR ACTUAL 990) AND THE PREPARER SUBMITS THE RETURN EITHER ELECTRONICALLY OR BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INTERESTED PERSONS ARE ANY PERSONS WITH GOVERNING POWERS WHO HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST IN A TRANSACTION WITH GROVER RURAL VFD. INTERESTED PERSONS MUST DISCLOSE THEIR FINANCIAL INTEREST TO THE GOVERNING BODY, THEN REMOVE THEMSELVES FROM ANY DISCUSSIONS OF THE TRANSACTION. THE GOVERNING BOARD EXPLORES WHETHER THEY CAN OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT FROM DISINTERESTED PARTIES. IF ONE CANNOT BE MADE, THE GOVERNING BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATIONS BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE, THEN PRESENT IT TO THE MEMBERS FOR APPROVAL. THE INTERESTED PERSON IS NOT ALLOWED TO VOTE AS A BOARD MEMBER OR AS A MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS ORGANIZING DOCUMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND LETTER OF DETERMINATION FOR 501(C)(4) STATUS AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS ARE TO BE ADDRESSED TO ANY MEMBER OF THE GOVERNING BODY, AND ARRANGEMENTS ARE MADE FOR THE REQUESTOR TO INSPECT THE DOCUMENTS AT THE ORGANIZATIONS DEPARTMENT AT A TIME CONVENIENT FOR BOTH THE REQUESTOR AND THE MEMBER OF THE DEPARTMENT. COPIES OF THE IRS LETTER OF DETERMINATION FOR 501(C)(4) STATUS WILL BE PROVIDED AT THE REQUESTORS EXPENSE, USUALLY A NOMINAL FEE TO COVER ANY EXPENSES (COPYING, POSTAGE, ETC.) INCURRED BY THE DEPARTMENT. FORM 990 CAN BE VIEWED AT WWW.GUIDESTAR.ORG. ARTICLES OF INCORPORATION CAN BE VIEWED AT WWW.SOSNC.COM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ADJUSTMENTS DUE TO ROUNDING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
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