Civic Intelligence

Inter American University of Puerto Rico

EIN 66-0177776 • 501(c)3 • San Juan, PR

Profile

The Universidad Interamericana de Puerto Rico, Inc. Is a higher education institution pursuing quality thru academic excellence with emphasis in the formation of people with high standards, ethical and democratically values.

PO Box 363255San Juan, PR 00936

www.inter.edu

Siviq Scores

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

Liabilities / Assets

25th percentile

0.10x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.33x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

27th percentile

-1.3%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

5th percentile

$190,041

Higher top officer pay than 5% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

35th percentile

3.1%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-5.6%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Assets

Up

$761,346,261

Up $20,193,097 (+2.7%) from 2022

Liabilities

Down

$82,259,915

Down $9,365,348 (-10%) from 2022

Net Assets

Up

$679,086,346

Up $29,558,445 (+4.6%) from 2022

Revenue

Down

$255,461,511

Down $40,517,463 (-14%) from 2022

Expenses

Down

$250,984,999

Down $3,138,502 (-1.2%) from 2022

Net Income

Down

$4,476,512

Down $37,378,961 (-89%) from 2022

Trend Graphs

Balance Sheet Trend

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

$800M$600M$400M$200M$0Assets 2010: $452,329,909Liabilities 2010: $139,706,302Net Assets 2010: $312,623,6072010Assets 2011: $495,095,132Liabilities 2011: $133,361,481Net Assets 2011: $361,733,6512011Assets 2012: $502,216,538Liabilities 2012: $128,870,051Net Assets 2012: $373,346,4872012Assets 2013: $523,891,211Liabilities 2013: $132,517,663Net Assets 2013: $391,373,5482013Assets 2014: $540,876,736Liabilities 2014: $116,681,715Net Assets 2014: $424,195,0212014Assets 2015: $541,731,116Liabilities 2015: $110,939,042Net Assets 2015: $430,792,0742015Assets 2016: $548,755,633Liabilities 2016: $105,422,190Net Assets 2016: $443,333,4432016Assets 2017: $566,969,429Liabilities 2017: $96,576,111Net Assets 2017: $470,393,3182017Assets 2018: $585,919,755Liabilities 2018: $95,418,257Net Assets 2018: $490,501,4982018Assets 2019: $629,230,616Liabilities 2019: $106,696,107Net Assets 2019: $522,534,5092019Assets 2020: $642,140,817Liabilities 2020: $96,884,797Net Assets 2020: $545,256,0202020Assets 2021: $767,822,276Liabilities 2021: $102,547,889Net Assets 2021: $665,274,3872021Assets 2022: $741,153,164Liabilities 2022: $91,625,263Net Assets 2022: $649,527,9012022Assets 2023: $761,346,261Liabilities 2023: $82,259,915Net Assets 2023: $679,086,3462023

Highlighted filing

2023

Assets$761,346,261
Liabilities$82,259,915
Net Assets$679,086,346

Operations Trend

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

$400M$300M$200M$100M$0Expenses 2010: $232,024,9362010Expenses 2011: $242,590,8232011Revenue 2012: $273,400,452Expenses 2012: $255,703,036Net Income 2012: $17,697,4162012Revenue 2013: $264,218,336Expenses 2013: $253,057,375Net Income 2013: $11,160,9612013Revenue 2014: $284,220,795Expenses 2014: $259,151,467Net Income 2014: $25,069,3282014Revenue 2015: $297,946,761Expenses 2015: $274,796,542Net Income 2015: $23,150,2192015Revenue 2016: $280,597,609Expenses 2016: $268,056,240Net Income 2016: $12,541,3692016Revenue 2017: $268,879,574Expenses 2017: $263,073,225Net Income 2017: $5,806,3492017Revenue 2018: $265,705,668Expenses 2018: $259,175,536Net Income 2018: $6,530,1322018Revenue 2019: $277,397,064Expenses 2019: $255,900,055Net Income 2019: $21,497,0092019Revenue 2020: $258,264,214Expenses 2020: $244,061,450Net Income 2020: $14,202,7642020Revenue 2021: $301,035,136Expenses 2021: $239,052,993Net Income 2021: $61,982,1432021Revenue 2022: $295,978,974Expenses 2022: $254,123,501Net Income 2022: $41,855,4732022Revenue 2023: $255,461,511Expenses 2023: $250,984,999Net Income 2023: $4,476,5122023

Highlighted filing

2023

Revenue$255,461,511
Expenses$250,984,999
Net Income$4,476,512

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$761$82.3$679$255$251$4.48
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$741$91.6$650$296$254$41.9
2021Summary only. Only limited summary data is available for this year.$768$103$665$301$239$62.0
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$642$96.9$545$258$244$14.2
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$629$107$523$277$256$21.5
2018Summary only. Only limited summary data is available for this year.$586$95.4$491$266$259$6.53
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$567$96.6$470$269$263$5.81
2016Detailed filing. Detailed filing data is available for this year.$549$105$443$281$268$12.5
2015Detailed filing. Detailed filing data is available for this year.$542$111$431$298$275$23.2
2014Detailed filing. Detailed filing data is available for this year.$541$117$424$284$259$25.1
2013Summary only. Only limited summary data is available for this year.$524$133$391$264$253$11.2
2012Summary only. Only limited summary data is available for this year.$502$129$373$273$256$17.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$495$133$362$243
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$452$140$313$232
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 15, 2021
Return Version
2019v5.0
Gross Receipts
$258,264,214
Mission and Program Overview

Mission

The Universidad Interamericana de Puerto Rico, Inc. Is a higher education institution pursuing quality thru academic excellence with emphasis in the formation of people with high standards, ethical and democratically values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$262,665,648$265,337,985▲ $2,672,337
Investments Other Securities$251,531,705$260,382,290▲ $8,850,585
Cash and Non-Interest-Bearing Accounts$36,731,836$67,234,675▲ $30,502,839
Intangible Assets$31,127,284--
Pledges and Grants Receivable$4,938,746$8,579,438▲ $3,640,692
Prepaid Expenses and Deferred Charges$8,269,478$8,141,122▼ $128,356
Accounts Receivable$2,256,874$3,245,009▲ $988,135
Loans From Officers Directors-$1,967,974-
Other Notes and Loans Receivable, Net$988,296$910,625▼ $77,671
Savings and Temporary Cash Investments$30,720,749$492,176▼ $30,228,573
Total Assets$629,230,616$642,140,817▲ $12,910,201
Other Assets Total-$27,817,497-
Liabilities
Other Liabilities$78,905,023$71,707,612▼ $7,197,411
Accounts Payable and Accrued Expenses$22,820,992$20,801,200▼ $2,019,792
Deferred Revenue$2,778,254$2,408,011▼ $370,243
Mortgage Notes Payable Secured by Investment Property$2,191,838--
Total Liabilities$106,696,107$96,884,797▼ $9,811,310
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$520,258,803$542,935,117▲ $22,676,314
Net Assets With Donor Restrictions$2,275,706$2,320,903▲ $45,197
Total Net Assets Fund Balance$522,534,509$545,256,020▲ $22,721,511
Total Liabilities and Net Assets / Fund Balance$629,230,616$642,140,817▲ $12,910,201

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$162,688,750$169,579,497$0
Other Land Buildings$25,847,806$44,766,140$0
Land$39,675,379-$0
Equipment$26,154,609$76,376,641$0
Leasehold Improvements$10,971,441$23,024,544$0
Other Securities$260,382,290--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$252,104,947$634,577▲ $12,797,063$4,254,172$260,807,934
2018$238,875,213$675,250▲ $16,958,968$3,982,376$252,104,947
2017$224,055,415$675,883▲ $18,291,930$3,691,549$238,875,213
2016$201,318,870$1,376,213▲ $25,282,110$3,500,183$224,055,415
2015$202,282,712$1,096,531▲ $1,503,794$3,178,160$201,318,870
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Manuel J FernosPresident of Inter American University of Puerto RicoFT$222,580$63,548$286,128
Marilina WaylandChancellorFT$138,342$14,684$153,026
Julio FontanetDeanFT$125,604$12,250$137,854
Olga LunaVP for Management, Finance and Systemic PlanningFT$120,600$12,000$132,600
Rafael RamirezChancellorFT$125,232$6,232$131,464
Agnes MojicaChancellorFT$119,160$11,928$131,088
Vilma ColonChancellorFT$115,464$5,743$121,207
Carlos OlivaresChancellorFT$108,600$11,400$120,000
Andres PaganDeanFT$109,740$5,457$115,197
Elie AgesilasChancellorFT$109,620$5,451$115,071
Juan NegronChancellorFT$102,422$5,091$107,513
Angela De JesusChancellorFT$97,260$4,833$102,093
Norberto DominguezVP for Religious AffairsFT$71,040$3,522$74,562
Paula SagardiaChancellorFT$62,253$3,084$65,337
Jacqueline AlvarezVP for Academic Affairs and Systemic PlanningFT$50,000$3,700$53,700
Rafael CabreraActing VP for Academic Affairs and Systemic PlanningFT$46,499$2,250$48,749
Ismael SuarezChancellorFT$34,600$1,700$36,300
Juan MartinezVP for Academic Affairs and Systemic PlanningFT$205-$205

Board Members and Trustees

NameTitle
Dennis W HernandezChairman of the Board of Trustees
Felipe PiazzaVice Chairman of the Board of Trustees
Ramon AyalaAssistant Secretary of the Board of Trustees
Antonio PaviaAssistant Treasurer of the Board of Trustees
Antonio F FariaBoard Member
Domingo MasBoard Member
Elba SanchezBoard Member
Gloria SantaellaBoard Member
Jose R MunozBoard Member
Juan G FelicianoBoard Member
Juan J PerezBoard Member
Manuel J FernosBoard Member
Pedro M MayolBoard Member
Victor RiveraBoard Member
Aida MolinarySecretary of the Board of Trustees
Jorge L FuentesTreasurer of the Board of Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Vm Contratistas Electricos CorpElectrical ContractorsPO BOX 800, Morovis, PR 00687, Rq$1,303,023
Hardrock Construction & Asoc CorpConstructionHC-71 BOX 16264, Bayamon, PR 00956$1,207,788
United Security Service INCSecurity ServicesHC06 BOX 4068, Guayama, PR 00785-1057$867,150
Oneill Security & Consultants Serv INCGeneral715 Park North Blvd Suite 116, Clarkston, GA 30021$693,262
Educo International INCEducation Solutions-$594,064
Revenue and Support

Revenue Composition

Contributions and Grants
$388,187
Program Service Revenue
$230,342,419
Investment Income
$1,406,720
Other Revenue
$26,126,888
All Other Contributions
$388,187
Change in Net Assets
$14,202,764

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$388,187Fair Market Value (FMV)
Total Noncash Contributions1$388,187-

Audited Revenue Reconciliation

Revenue per Audited Statements
$243,754,734
Revenue Not Reported on Financial Statements
$14,509,480
Revenue Not Reported on Form 990
$8,518,748
Other Revenue Adjustments
$14,509,480
Total Revenue per Audited Statements
$252,273,482
Total Revenue per Form 990
$258,264,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$148,914,384
Other Expenses$80,637,586
Grants and Similar Amounts Paid$14,509,480
Total Fundraising Expense$127,973
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,929,760$23,675,046$321$118,605,127
Depreciation Depletion$11,225,607$7,130,693$0$18,356,300
Grants to Domestic Individuals$14,509,480--$14,509,480
Other Employee Benefits$7,947,867$5,768,189$0$13,716,056
Fees for Services Other$5,818,019$7,585,144$14,451$13,417,614
All Other Expenses$8,743,200$3,108,603$64,043$11,915,846
Payroll Taxes$7,460,757$3,925,311$97$11,386,165
Information Technology$2,068,477$3,152,060$0$5,220,537
Insurance$4,381$3,929,315$0$3,933,696
Pension Plan Contributions$2,703,662$744,154$0$3,447,816
Advertising$1,193,957$1,376,878$500$2,571,335
Other Expenses$1,183,730$759,491$0$1,943,221
Interest$1,498,180$291,750$0$1,789,930
Current Officers, Directors, Trustees, and Key Employees$1,759,220$0$0$1,759,220
Office Expenses$237,581$356,098$91$593,770
Fees for Services Legal$200$569,620$0$569,820
Travel$246,849$301,823$413$549,085
Occupancy$186,777$264,049$46,761$497,587
Conferences and Meetings$156,630$132,284$0$288,914
Fees for Services Accounting$0$203,154$0$203,154
Fees for Service Investment Mgmnt Fees$0$73,750$0$73,750
Royalties$3,275$0$0$3,275
Total Functional Expenses$173,263,629$70,669,848$127,973$244,061,450

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$244,061,450
Expenses per Audited Statements$229,551,970
Total Expenses per Audited Statements$229,551,970
Expenses Not Reported on Financial Statements$14,509,480
Other Expense Adjustments$14,509,480
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
1
Employees
1
Spending
$283,403

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanProgram ServicesThe University has an educational facility located in Ciudad del Saber in Panama. This educational facility opened during the 2017-18 fiscal year with limited operations. The University opened a banking account and support the Panama facility financially.11$283,403
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$965,036
Fundraising Direct Expenses$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
General Activities$965,036$965,036$0$965,036
Total Events$965,036$965,036$0$965,036
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$1,967,974-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable$64,391,121
Deferred Compensation$7,237,178
Student Deposit$79,313

Bond Issues

BondIssuerIssuedIssue PricePurpose
BUniversidad Interamericana de Puerto Rico2012-08-07$58,455,000Revenue bonds refunding and various project
AUniversidad Interamericana de Puerto Rico2004-12-01$36,575,000Various Project
CUniversidad Interamericana de Puerto Rico2019-05-22$23,006,312Revenue Bonds Metro Dormitories

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$63,876,350$0$0$899,764
A$36,923,760$0$0$1,372,490
C$22,465,772$0$0$540,540

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The Institution has a Board of Trustees that meet monthly to oversee and monitor all business aspects of the organization.

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

The Board of Trustees has an internal procedure to evaluate, nominate, and vote for the positions.

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

Committees are part of the Board of Trustees, determinations made by the Committee members are forwarded, discussed and must be approved by the Board of Trustees members a whole.

Form 990, Part VI, Section B, Line 11B

A printed copy of the 990 return is presented to the Board of Trustees prior formal filing to IRS. The return is compiled and calculated based upon its audited financial statements and supplemental information gathered from the University's internal reporting system.

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

The Institution has a written policy and self assessment questionnaire to monitor conflict of interest among key personnel, board of trustees and other related to the Institution, which is done annually.

Form 990, Part VI, Section B, Line 15

The Human Resources Office compiles market data, trends, and other information to assess the personnel's compensations. In addition, for some positions there are committees being assigned to review and evaluate prospective personnel.

Form 990, Part VI, Section C, Line 19

The Institution makes the governing documents, conflict of interest policy, financial statements available to the public upon request and in its web site.

Filing and Contact Details

Filer

Filer Name
Inter American University of Puerto Rico
EIN
66-0177776
Phone
7877661912
Address
PO Box 363255, San Juan, PR 00936

Signing Officer

Name
Olga Luna
Title
Finance Vice President
Phone
7877661912
Signed
2021-01-15

Organization Details

Principal Officer
Manuel J Fernos
Formed
1912
Legal Domicile
Pr
Voting Board Members
16
Independent Board Members
16
Employees
3,754
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3B

The UBT was in Puerto Rico, the subsidiary filed a Puerto Rico corporate tax for its operations.

Financial Statement Notes

Schedule D, Part III, Line 1

The University has received several work of arts form distinguished writers, artists, individual and companies for educational exhibition, preservation and research.

Schedule D, Part III, Line 4

The University has received several work of arts form distinguished writers, artists, individual and companies for educational exhibition, preservation and research.

Schedule D, Part V, Line 4

The overall investment objective of the University is to invest its assets in a prudent manner that will achieve a long term rate of return sufficient to fund a portion of its annual operating activities and increase investment value after inflation. The University diversifies its investments among various asset classes incorporating multiple strategies and managers. Major investment decisions are authorized by the Board of Trustees. The Investment Committee of the Board of Trustees oversees the University's investment program in accordance with established guidelines.

Schedule D, Part X, Line 2

The University recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The University records interest related to unrecognized tax benefits in interest expense and penalties under institutional support expenses.

Schedule D, Part XI, Line 4B

Student's Scholarship (reduction of Tuition and Fees)

Schedule D, Part XII, Line 4B

Student's Scholarship (reduction of Tuition and Fees)

Raw XML AppendixShowing 400 of 1,269 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/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3715 Park North Blvd Suite 116
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Bayamon
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd330021
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0VM CONTRATISTAS ELECTRICOS CORP
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1HARDROCK CONSTRUCTION & ASOC CORP
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2UNITED SECURITY SERVICE INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3ONEILL SECURITY & CONSULTANTS SERV INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4EDUCO INTERNATIONAL INC
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IRS990/Desc0During the 2019-20 fiscal year, the University provided educational services for over 35 thousand students on its eleven campus and centers. Over five thousand seven hundred educational degrees were granted in several fields of studies ranging from Associates up to Doctoral degrees, Optometry degrees and Law degrees.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Marilina Wayland
IRS990/Form990PartVIISectionAGrp/PersonNm2Julio Fontanet
IRS990/Form990PartVIISectionAGrp/PersonNm3Olga Luna
IRS990/Form990PartVIISectionAGrp/PersonNm4Rafael Ramirez
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IRS990/Form990PartVIISectionAGrp/PersonNm9Elie Agesilas
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IRS990/Form990PartVIISectionAGrp/PersonNm14Jacqueline Alvarez
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IRS990/Form990PartVIISectionAGrp/PersonNm17Juan Martinez
IRS990/Form990PartVIISectionAGrp/PersonNm18Dennis W Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm19Felipe Piazza
IRS990/Form990PartVIISectionAGrp/PersonNm20Aida Molinary
IRS990/Form990PartVIISectionAGrp/PersonNm21Ramon Ayala
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IRS990/Form990PartVIISectionAGrp/PersonNm25Manuel J Fernos
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IRS990/Form990PartVIISectionAGrp/PersonNm29Juan J Perez
IRS990/Form990PartVIISectionAGrp/PersonNm30Victor Rivera
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IRS990/Form990PartVIISectionAGrp/PersonNm32Gloria Santaella
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President of Inter American University of Puerto Rico
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chancellor
IRS990/Form990PartVIISectionAGrp/TitleTxt2Dean
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP for Management, Finance and Systemic Planning

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