Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
North Carolina Coastal Federation Inc
EIN 58-1494098 • 501(c)3 • Newport, NC
Profile
The north carolina coastal federation empowers coastal residents and visitors from all walks of life to protect and restore the water quality and critically important natural habitats of the north carolina coast.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.14x
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Balance Sheet
Assets
Up$55,828,065
Up $10,356,315 (+23%) from 2023
Liabilities
Up$7,941,245
Up $6,975,022 (+722%) from 2023
Net Assets
Up$47,886,820
Up $3,381,293 (+7.6%) from 2023
Revenue
Up$25,171,726
Up $11,615,659 (+86%) from 2023
Expenses
Up$21,790,333
Up $9,577,241 (+78%) from 2023
Net Income
Up$3,381,393
Up $2,038,418 (+152%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $55,828,065
- Liabilities
- $7,941,245
- Net assets
- $47,886,820
- Revenue
- $25,171,726
- Expenses
- $21,790,333
- Net income
- $3,381,393
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $25,223,683
Mission and Program Overview
Mission
To provide people and groups with the assistance needed to take an active role in the stewardship of North Carolina's coastal water quality and natural resources.
The north carolina coastal federation empowers coastal residents and visitors from all walks of life to protect and restore the water quality and critically important natural habitats of the north carolina coast.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $13,919,224 | $18,044,149 | ▲ $4,124,925 |
| Cash and Non-Interest-Bearing Accounts | $1,071,677 | $7,955,923 | ▲ $6,884,246 |
| Savings and Temporary Cash Investments | $4,698,771 | $4,406,964 | ▼ $291,807 |
| Investments in Publicly Traded Securities | $2,394,399 | $2,667,047 | ▲ $272,648 |
| Investments Other Securities | $1,705,368 | $1,889,938 | ▲ $184,570 |
| Pledges and Grants Receivable | $0 | $1,743,528 | ▲ $1,743,528 |
| Other Notes and Loans Receivable, Net | $82,591 | $76,198 | ▼ $6,393 |
| Inventories for Sale or Use | $13,896 | $14,769 | ▲ $873 |
| Prepaid Expenses and Deferred Charges | $6,008 | $14,360 | ▲ $8,352 |
| Accounts Receivable | $2,692,307 | $3,625 | ▼ $2,688,682 |
| Total Assets | $45,471,750 | $55,828,065 | ▲ $10,356,315 |
| Other Assets Total | $18,887,509 | $19,011,564 | ▲ $124,055 |
| Liabilities | |||
| Deferred Revenue | $500,000 | $7,321,328 | ▲ $6,821,328 |
| Accounts Payable and Accrued Expenses | $466,223 | $619,917 | ▲ $153,694 |
| Total Liabilities | $966,223 | $7,941,245 | ▲ $6,975,022 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $36,310,306 | $41,047,414 | ▲ $4,737,108 |
| Net Assets Without Donor Restrictions | $8,195,221 | $6,839,406 | ▼ $1,355,815 |
| Total Net Assets Fund Balance | $44,505,527 | $47,886,820 | ▲ $3,381,293 |
| Total Liabilities and Net Assets / Fund Balance | $45,471,750 | $55,828,065 | ▲ $10,356,315 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $17,564,189 | - | $17,564,189 |
| Equipment | $146,011 | $567,879 | $713,890 |
| Buildings | $333,949 | $374,565 | $708,514 |
| Other Assets Org | $124,055 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $1,705,369 | - | ▲ $197,504 | - | $1,889,939 |
| 2023 | $1,479,343 | - | ▲ $234,874 | - | $1,705,369 |
| 2022 | $1,737,393 | $42,102 | ▼ $291,315 | - | $1,479,343 |
| 2021 | $1,569,112 | - | ▲ $177,677 | - | $1,737,393 |
| 2020 | $1,361,743 | - | ▲ $208,522 | - | $1,569,111 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Braxton Davis | Executive Director (as of 2/1/24) | FT | $145,750 | $19,653 | $165,403 |
| Rachael Carlyle | Business and Operations Director | FT | $126,501 | $27,330 | $153,831 |
| Lauren Kolodij | Deputy Director | FT | $128,132 | $18,543 | $146,675 |
| Ana Zivanovic Nenadovic | Chief Program Director | FT | $129,977 | $8,392 | $138,369 |
| Sarah King | Chief Development Director | FT | $125,989 | $10,903 | $136,892 |
| Todd Miller | Executive Director (thru1/2024) | FT | $27,710 | $1,104 | $28,814 |
Board Members and Trustees
| Name | Title |
|---|---|
| April Clark | President |
| Allie Sheffield | Board Member |
| Allison Besch | Board Member |
| Angie Wills | Board Member |
| Charles Meeker | Board Member |
| David Cignotti | Board Member |
| Don Ensley | Board Member |
| Donna Snead | Board Member |
| Ernie Foster | Board Member |
| Joanne Powell | Board Member |
| Joe Ramus | Board Member |
| John Runkle | Board Member |
| Jonelle Stovall | Board Member |
| Katherine Mcglade | Board Member |
| Kenneth Chestnut | Board Member |
| Kyle Elliot | Board Member |
| Mac Gibbs | Board Member |
| Michael Serbousek | Board Member |
| Morty Gaskill | Board Member |
| Peggy Birkemeier | Board Member |
| Ryan Bethea | Board Member |
| Sandie Cecelski | Board Member |
| Sharon Harker | Board Member |
| Shelli Willis | Board Member |
| Thomas F Looney | Board Member |
| Tom Earnhardt | Board Member |
| Veronica Carter | Board Member |
| Yasmin Fozard | Board Member |
| Sarah Williams Diehl | Secretary |
| Doug Wakeman | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sea & Shorline LLC | Engineering And Construction | PO BOX 783549, Winter Garden, FL 34778 | $4,381,109 |
| Stevens Towing | Hauling And Material | 125 DYE PLANT RD, Edenton, NC 27932 | $1,892,000 |
| Hgs LLC | Engineering And Design | 5367 TELEPHONE RD, Warrenton, VA 20187 | $197,291 |
| Joseph Huie Jr | Marine Debris Captain | 204 FULCHER LANDING ROAD, Snead Ferry, NC 28460 | $169,894 |
| Todd Miller | Consulting | 394 BELL LANE, Newport, NC 28570 | $155,572 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $24,472,040
- Program Service Revenue
- $4,883
- Investment Income
- $633,784
- Other Revenue
- $61,019
- All Other Contributions
- $7,441,768
- Change in Net Assets
- $3,381,393
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- Yes
- Third parties used for noncash contributions
- Yes
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Real Estate Other | 3 | $4,111,315 | Appraisal |
| Cars and Other Vehicles | 2 | $12,500 | Carfax |
| Total Noncash Contributions | 5 | $4,123,815 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $25,171,726
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $25,171,726
- Total Revenue per Form 990
- $25,171,726
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $18,157,594 |
| Salaries, Compensation, and Employee Benefits | $3,632,739 |
| Total Fundraising Expense | $609,585 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $17,041,496 | - | $101,359 | $17,142,855 |
| Other Salaries and Wages | $2,321,982 | $329,586 | $322,958 | $2,974,526 |
| Office Expenses | $213,326 | $19,634 | $19,759 | $252,719 |
| Payroll Taxes | $169,964 | $29,193 | $27,646 | $226,803 |
| Insurance | $75,441 | $139,052 | - | $214,493 |
| Other Employee Benefits | $143,581 | $24,661 | $23,354 | $191,596 |
| Current Officers, Directors, Trustees, and Key Employees | $113,772 | $16,150 | $15,825 | $145,747 |
| Pension Plan Contributions | $70,493 | $12,108 | $11,466 | $94,067 |
| Travel | $83,346 | $3,096 | $4,898 | $91,340 |
| Fees for Services Lobbying | $72,024 | - | - | $72,024 |
| Depreciation Depletion | $48,796 | $15,332 | $2,852 | $66,980 |
| Conferences and Meetings | $39,640 | $14,724 | $5,817 | $60,181 |
| Occupancy | $29,757 | $20,717 | $1,645 | $52,119 |
| Fees for Services Accounting | $21,450 | $21,450 | - | $42,900 |
| Advertising | $21,380 | $2,216 | $14,263 | $37,859 |
| Information Technology | $11,626 | - | - | $11,626 |
| Fees for Services Legal | - | $6,754 | - | $6,754 |
| Other Expenses | $13,738 | $3,290 | $57,743 | $3,290 |
| Total Functional Expenses | $20,507,300 | $673,448 | $609,585 | $21,790,333 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $21,790,333 |
| Total Expenses per Audited Statements | $21,790,333 |
| Total Expenses per Form 990 | $21,790,333 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $43,774 |
| Fundraising Gross Income | $12,195 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Pelican Awards | $76,995 | - | $28,366 | - |
| Ne Oyster Roast | $31,631 | $5,622 | $8,026 | $-2,404 |
| Total Events | $133,334 | $8,560 | $40,466 | $-31,906 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1A
“The executive committee consists of officers of the board (pres, vp, secretary, treasurer) and at least one board member from each region. The committee meets in between board meetings to provide interim leadership and decisions on organizational matters, conducts annual review of the executive director, conducts annual review of the personnel policy with recommendations as necessary, provides general financial oversight, identify, research and recruit nominees for directors' seats to ensure diversity and address the needs of the organization, and they plan and implement board training based on current directors' needs.”
Form 990, Part VI, Section A, Line 6
“Voting members only; no stockholders”
Form 990, Part VI, Section B, Line 11B
“Form 990 is prepared by an independent accounting firm. The form is reviewed by the organization's executive director, finance director, operations director, development director, and chair of the audit committee before completion. A copy is also provided to all board members before being filed.”
Form 990, Part VI, Section B, Line 12C
“A conflict of interest form is completed by employees annually, and are advised to discuss potential problems with their supervisor or the executive director. If conflicts arise throughout the year, members are asked to disclose this information and excuse themselves when appropriate.”
Form 990, Part VI, Section B, Line 15
“A nc compensation report is obtained bi-annually from the nc center for non-profits; an analysis of comparable job titles and responsibilities are reviewed before recommendations about compensation are made. This review is completed by rachael carlyle, director of operations and the board president.”
Form 990, Part VI, Section C, Line 19
“An annual report summary (derived from audit financial statements) is posted on the organization's website, is mailed to key significant donors, and is available to the public upon request. Additionally, the organization's 990 and audited financials are posted on the organization's website, as well as other resource websites.”
Filing and Contact Details
Filer
- Filer Name
- North Carolina Coastal Federation Inc
- EIN
- 58-1494098
- Phone
- 2523938185
- Address
- 3609 HIGHWAY 24, NEWPORT, NC 28570
Signing Officer
- Name
- Braxton Davis
- Title
- Executive Director
- Phone
- 2523938185
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Braxton Davis
- Formed
- 1982
- Legal Domicile
- Nc
- Voting Board Members
- 30
- Independent Board Members
- 30
- Employees
- 40
- Volunteers
- 353
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 227 WEST TRADE STREET SUITE 800, CHARLOTTE, NC 28202
- Preparer
- Kathrine a Warlick
- Phone
- 7049985200
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Other: program service expenses 54,240. Management and general expenses 0. Fundraising expenses 1,862. Total expenses 56,102. Consultant & contracted services: program service expenses 16,987,256. Management and general expenses 0. Fundraising expenses 99,497. Total expenses 17,086,753.”
FORM 990, PART XII, LINE 2C:
“The process for selecting and overseeing the independent accountant is unchanged from the prior year.”
Financial Statement Notes
PART V, LINE 4:
“Two endowment funds have been established by the federation for gifts received that are specifically restricted by the donors. The kathleen bryan edwards endowment fund is held by the north carolina community foundation. Interest earned on the fund may be used annually for general support of the federation. The nc coastal federation endowment fund is held by the federation. This endowment is made of the h. Smith richardson jr. Fund and the coastal advocacy fund. Earnings on the h. Smith richardson jr. Fund may be used for general operating support per management policy for the fund. The earnings can only be used after the fund has had an investment review. Earnings on the coastal advocacy fund shall be reinvested until december 31, 2019; after which the earnings may be used for grassroots initiatives and coastal review online.”
PART X, LINE 2:
“The federation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and is not a private foundation. Accordingly, no income taxes have been provided in the accompanying financial statements. Management has evaluated the effect of the guidance provided by the gaap on accounting for uncertainty in income taxes. Management believes that the federation continues to satisfy the requirements of a tax-exempt entity at december 31, 2024. Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the federation had no uncertain income tax positions at december 31, 2024.”
Raw XML AppendixShowing 400 of 887 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.
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 619917 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2692307 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3625 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE NORTH CAROLINA COASTAL FEDERATION EMPOWERS COASTAL RESIDENTS AND VISITORS FROM ALL WALKS OF LIFE TO PROTECT AND RESTORE THE WATER QUALITY AND CRITICALLY IMPORTANT NATURAL HABITATS OF THE NORTH CAROLINA COAST. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 14263 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2216 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 21380 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 37859 |
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| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | HAULING AND MATERIAL |
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| IRS990/ContriRptFundraisingEventAmt | 0 | 124774 |
| IRS990/CostOfGoodsSoldAmt | 0 | 1785 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 24472040 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 633784 |
| IRS990/CYOtherExpensesAmt | 0 | 18157594 |
| IRS990/CYOtherRevenueAmt | 0 | 61019 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4883 |
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| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3632739 |
| IRS990/CYTotalExpensesAmt | 0 | 21790333 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 609585 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 25171726 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 1 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 7321328 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 15332 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 24 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 25 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 26 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 27 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 28 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 29 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 30 | EXECUTIVE DIRECTOR (THRU1/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 31 | EXECUTIVE DIRECTOR (AS OF 2/1/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 32 | CHIEF PROGRAM DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 33 | DEPUTY DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 34 | BUSINESS AND OPERATIONS DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 35 | CHIEF DEVELOPMENT DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 124774 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 43774 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 12195 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -1600 |
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