Civic Intelligence

California American Fire Sprinkler

EIN 68-0395346 • 501(c)3 • Livermore, CA

Profile

To promote an environment that attracts, trains and retains men and women within the fire sprinkler industry through a comprehensive apprenticeship training program and craft journeyworker training.

4577 Las Positas Road Unit CLivermore, CA 94551

www.cafsa.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.09x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-15%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.6%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,843,984

Down $326,320 (-15%) from 2023

Liabilities

Down

$135,247

Down $488,800 (-78%) from 2023

Net Assets

Up

$1,708,737

Up $162,480 (+11%) from 2023

Revenue

Up

$1,563,867

Up $110,161 (+7.6%) from 2023

Expenses

Up

$1,401,387

Up $59,577 (+4.4%) from 2023

Net Income

Up

$162,480

Up $50,584 (+45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $158,664Liabilities 2011: $0Net Assets 2011: $158,6642011Assets 2012: $197,851Liabilities 2012: $0Net Assets 2012: $197,8512012Assets 2013: $259,483Liabilities 2013: $0Net Assets 2013: $259,4832013Assets 2014: $272,984Liabilities 2014: $0Net Assets 2014: $272,9842014Assets 2015: $278,504Liabilities 2015: $0Net Assets 2015: $278,5042015Assets 2016: $344,726Liabilities 2016: $0Net Assets 2016: $344,7262016Assets 2017: $350,818Liabilities 2017: $0Net Assets 2017: $350,8182017Assets 2018: $420,229Liabilities 2018: $0Net Assets 2018: $420,2292018Assets 2019: $637,795Liabilities 2019: $57,572Net Assets 2019: $580,2232019Assets 2020: $918,764Liabilities 2020: $49,137Net Assets 2020: $869,6272020Assets 2021: $1,171,391Liabilities 2021: $109,504Net Assets 2021: $1,061,8872021Assets 2022: $1,843,312Liabilities 2022: $398,335Net Assets 2022: $1,444,9772022Assets 2023: $2,170,304Liabilities 2023: $624,047Net Assets 2023: $1,546,2572023Assets 2024: $1,843,984Liabilities 2024: $135,247Net Assets 2024: $1,708,7372024

Highlighted filing

2024

Assets$1,843,984
Liabilities$135,247
Net Assets$1,708,737

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2011: $129,668Expenses 2011: $96,423Net Income 2011: $33,2452011Revenue 2012: $411,209Expenses 2012: $372,022Net Income 2012: $39,1872012Revenue 2013: $459,345Expenses 2013: $397,713Net Income 2013: $61,6322013Revenue 2014: $437,314Expenses 2014: $423,812Net Income 2014: $13,5022014Revenue 2015: $466,124Expenses 2015: $460,604Net Income 2015: $5,5202015Revenue 2016: $594,725Expenses 2016: $528,503Net Income 2016: $66,2222016Revenue 2017: $650,658Expenses 2017: $644,566Net Income 2017: $6,0922017Revenue 2018: $912,255Expenses 2018: $850,643Net Income 2018: $61,6122018Revenue 2019: $1,101,166Expenses 2019: $941,172Net Income 2019: $159,9942019Revenue 2020: $1,190,979Expenses 2020: $901,575Net Income 2020: $289,4042020Revenue 2021: $1,362,257Expenses 2021: $1,168,747Net Income 2021: $193,5102021Revenue 2022: $1,520,583Expenses 2022: $1,134,808Net Income 2022: $385,7752022Revenue 2023: $1,453,706Expenses 2023: $1,341,810Net Income 2023: $111,8962023Revenue 2024: $1,563,867Expenses 2024: $1,401,387Net Income 2024: $162,4802024

Highlighted filing

2024

Revenue$1,563,867
Expenses$1,401,387
Net Income$162,480

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.84$0.14$1.71$1.56$1.40$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.62$1.55$1.45$1.34$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.84$0.40$1.44$1.52$1.13$0.39
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.11$1.06$1.36$1.17$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$1.19$0.90$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.06$0.58$1.10$0.94$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.91$0.85$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.65$0.64$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.59$0.53$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.47$0.46$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.44$0.42$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.46$0.40$0.06
2012Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.41$0.37$0.04
2011Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$0.13$0.10$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,563,867
Mission and Program Overview

Mission

The california american fire sprinkler association is a non-profit association with a dual mission: 1) promoting an environment that attracts, trains and retains men and women within the fire sprinkler industry through a comprehensive apprenticeship training program. 2) promoting, developing and supporting a climate which sustains and enhances the long term viability of the fire sprinkler industry through coordinating member services.

To train individuals in the fire sprinkler industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$912,226-
Cash and Non-Interest-Bearing Accounts$1,690,076$633,572▼ $1,056,504
Accounts Receivable$182,868$270,920▲ $88,052
Land, Buildings, and Equipment, Net$5,597$14,731▲ $9,134
Prepaid Expenses and Deferred Charges$2,692$2,851▲ $159
Total Assets$2,170,304$1,843,984▼ $326,320
Other Assets Total$289,071$9,684▼ $279,387
Liabilities
Other Liabilities$281,277$0▼ $281,277
Accounts Payable and Accrued Expenses$342,770$135,247▼ $207,523
Total Liabilities$624,047$135,247▼ $488,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,546,257$1,708,737▲ $162,480
Total Net Assets Fund Balance$1,546,257$1,708,737▲ $162,480
Total Liabilities and Net Assets / Fund Balance$2,170,304$1,843,984▼ $326,320

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,731$10,459$25,190
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill GrayChairman
James G TateTrustee
Jeff AwtreyTrustee
Byron WeiszPast Chariman
Lisa BissettTreasuer

Highest Paid Contractors

ContractorServicesLocationCompensation
Abc Norcal ChapterManagement Services And Reimbursements4577 LAS POSITAS ROAD UNIT C, Livermore, CA 94551$419,560
Revenue and Support

Revenue Composition

Contributions and Grants
$150,977
Program Service Revenue
$1,359,326
Investment Income
$21,757
Other Revenue
$31,807
Change in Net Assets
$162,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,089,855
Salaries, Compensation, and Employee Benefits$311,532
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$105,198$292,603-$397,801
Other Salaries and Wages$285,808--$285,808
Occupancy$219,575$19,895-$239,470
Other Expenses$222,697--$222,697
Fees for Services Accounting-$59,672-$59,672
Conferences and Meetings$19,907$34,154-$54,061
Office Expenses$34,366$4,399-$38,765
Fees for Services Other$7,834$21,789-$29,623
Payroll Taxes$25,724--$25,724
Travel$5,520$9,470-$14,990
Insurance$14,086--$14,086
Fees for Services Legal-$10,456-$10,456
Information Technology$5,386--$5,386
Depreciation Depletion$2,848--$2,848
Total Functional Expenses$948,949$452,438$0$1,401,387
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
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
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The associated builders and contractors northern california chapter ("chapter") provides a variety of services related to the administration of california american fire sprinkler association ("cafsa"). The services and facilities provided by the chapter are necessary to the administration of cafsa. Cafsa acknowledges that, with respect to the responsibilities set forth in the agreement with the chapter that the chapter is not functioning as a fiduciary. The chapter does not have discretionary authority with regard to any service provided, their responsibilities are presumed to be ministerial only. Cafsa monitors all costs to assure that no more than reasonable compensation is paid for the services provided by the chapter. The chapter assists cafsa in the formulation of new policies and implements policies approved by cafsa and unilateral apprenticeship committee ("uac"), including planning, organizing and coordinating the staff, programs and activities of the entities to ensure that the objectives are attained, plans are fulfilled, and stakeholders needs are met. The chapter ensures and maintains fiscal balance within the parameters established by cafsa. The chapter also maintains effective internal and external relationships with all person, groups, and bodies which have a relationship with cafsa and provides cafsa with a staff to adequately carry out cafsa's policies. During the year, cafsa paid the chapter $479,560 for these services. The chapter has 3 full time staffers administering cafsa: apprenticeship administrator, apprenticeship operations supervisor, apprenticeship director.

Form 990, Part VI, Section A, Line 4

Cafsa's trust agreement was amended on august 1, 2024 to reflect the following amendments: 1. Amended to reflect fire protection training association as the new sponsoring organization ("association"). 2. Amended to reflect change in the officers of cafsa from chair/treasurer to chair/secretary. 3. Amended to add language regarding deadlocked issues and voting in the event of a deadlock. 4. Amended to reflect updated mission statement. 5. Amended to reflect that cafsa's trustees are now appointed by the association and the trustees serve at the pleasure of the association which has the authority to select interim trustees, designate terms of appointment and exercise discretion as it deems appropriate. 6. Amended to reflect that the trust agreement and trust fund may be terminated at any time by action of the trustees and the association. 7. Amended to reflect updates to trust's termination clause.

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

Cafsa's trustees are appointed by the association. Trustees serve at the pleasure of the association which has the authority to select interim trustees, designate terms of appointment and exercise discretion as it deems appropriate. In the event of the resignation, termination, incapacity, or death of a trustee, a successor trustee will be appointed by the association.

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

The association may terminate the appointment of cafasa's trustee at any time. Such termination will be effective as of the date specified in a written notice of termination directed from the association to the trustees. The trust agreement and trust fund may be terminated at any time by action of the trustees and the association.

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

The form 990 is prepared by a cpa firm and reviewed by the trust chair and a complete copy of the form 990 and supporting schedule is provided to the trust for review prior to the filing.

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

Potential conflicts of interest are reviewed and determined at the board of trustees level. The conflict of interest policy is discussed with the trustees at annual trust meetings. The trustees are required to disclose any conflicts at these meetings. If a conflict arises, the person with the conflict is not allowed to vote on the transaction. There have been no incidences of any conflict in 2024.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public on request.

Filing and Contact Details

Filer

Filer Name
California American Fire Sprinkler
EIN
68-0395346
Phone
9259608529
Address
4577 LAS POSITAS ROAD UNIT C, LIVERMORE, CA 94551

Signing Officer

Name
Bill Gray
Title
Chairman
Phone
9259608529
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Gray
Formed
1994
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
27
Volunteers
5

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
4747 EXECUTIVE DR SUITE 1300, SAN DIEGO, CA 92121
Preparer
Jane Coleman
Phone
8586271400
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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/RegularMonitoringEnfrcInd01
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01892
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01452
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01452
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01506
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01189473
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01190979
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07091392
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt014731
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010459
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025190
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014731
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CALIFORNIA CHAPTER ("CHAPTER") PROVIDES A VARIETY OF SERVICES RELATED TO THE ADMINISTRATION OF CALIFORNIA AMERICAN FIRE SPRINKLER ASSOCIATION ("CAFSA"). THE SERVICES AND FACILITIES PROVIDED BY THE CHAPTER ARE NECESSARY TO THE ADMINISTRATION OF CAFSA. CAFSA ACKNOWLEDGES THAT, WITH RESPECT TO THE RESPONSIBILITIES SET FORTH IN THE AGREEMENT WITH THE CHAPTER THAT THE CHAPTER IS NOT FUNCTIONING AS A FIDUCIARY. THE CHAPTER DOES NOT HAVE DISCRETIONARY AUTHORITY WITH REGARD TO ANY SERVICE PROVIDED, THEIR RESPONSIBILITIES ARE PRESUMED TO BE MINISTERIAL ONLY. CAFSA MONITORS ALL COSTS TO ASSURE THAT NO MORE THAN REASONABLE COMPENSATION IS PAID FOR THE SERVICES PROVIDED BY THE CHAPTER. THE CHAPTER ASSISTS CAFSA IN THE FORMULATION OF NEW POLICIES AND IMPLEMENTS POLICIES APPROVED BY CAFSA AND UNILATERAL APPRENTICESHIP COMMITTEE ("UAC"), INCLUDING PLANNING, ORGANIZING AND COORDINATING THE STAFF, PROGRAMS AND ACTIVITIES OF THE ENTITIES TO ENSURE THAT THE OBJECTIVES ARE ATTAINED, PLANS ARE FULFILLED, AND STAKEHOLDERS NEEDS ARE MET. THE CHAPTER ENSURES AND MAINTAINS FISCAL BALANCE WITHIN THE PARAMETERS ESTABLISHED BY CAFSA. THE CHAPTER ALSO MAINTAINS EFFECTIVE INTERNAL AND EXTERNAL RELATIONSHIPS WITH ALL PERSON, GROUPS, AND BODIES WHICH HAVE A RELATIONSHIP WITH CAFSA AND PROVIDES CAFSA WITH A STAFF TO ADEQUATELY CARRY OUT CAFSA'S POLICIES. DURING THE YEAR, CAFSA PAID THE CHAPTER $479,560 FOR THESE SERVICES. THE CHAPTER HAS 3 FULL TIME STAFFERS ADMINISTERING CAFSA: APPRENTICESHIP ADMINISTRATOR, APPRENTICESHIP OPERATIONS SUPERVISOR, APPRENTICESHIP DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CAFSA'S TRUST AGREEMENT WAS AMENDED ON AUGUST 1, 2024 TO REFLECT THE FOLLOWING AMENDMENTS: 1. AMENDED TO REFLECT FIRE PROTECTION TRAINING ASSOCIATION AS THE NEW SPONSORING ORGANIZATION ("ASSOCIATION"). 2. AMENDED TO REFLECT CHANGE IN THE OFFICERS OF CAFSA FROM CHAIR/TREASURER TO CHAIR/SECRETARY. 3. AMENDED TO ADD LANGUAGE REGARDING DEADLOCKED ISSUES AND VOTING IN THE EVENT OF A DEADLOCK. 4. AMENDED TO REFLECT UPDATED MISSION STATEMENT. 5. AMENDED TO REFLECT THAT CAFSA'S TRUSTEES ARE NOW APPOINTED BY THE ASSOCIATION AND THE TRUSTEES SERVE AT THE PLEASURE OF THE ASSOCIATION WHICH HAS THE AUTHORITY TO SELECT INTERIM TRUSTEES, DESIGNATE TERMS OF APPOINTMENT AND EXERCISE DISCRETION AS IT DEEMS APPROPRIATE. 6. AMENDED TO REFLECT THAT THE TRUST AGREEMENT AND TRUST FUND MAY BE TERMINATED AT ANY TIME BY ACTION OF THE TRUSTEES AND THE ASSOCIATION. 7. AMENDED TO REFLECT UPDATES TO TRUST'S TERMINATION CLAUSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAFSA'S TRUSTEES ARE APPOINTED BY THE ASSOCIATION. TRUSTEES SERVE AT THE PLEASURE OF THE ASSOCIATION WHICH HAS THE AUTHORITY TO SELECT INTERIM TRUSTEES, DESIGNATE TERMS OF APPOINTMENT AND EXERCISE DISCRETION AS IT DEEMS APPROPRIATE. IN THE EVENT OF THE RESIGNATION, TERMINATION, INCAPACITY, OR DEATH OF A TRUSTEE, A SUCCESSOR TRUSTEE WILL BE APPOINTED BY THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION MAY TERMINATE THE APPOINTMENT OF CAFASA'S TRUSTEE AT ANY TIME. SUCH TERMINATION WILL BE EFFECTIVE AS OF THE DATE SPECIFIED IN A WRITTEN NOTICE OF TERMINATION DIRECTED FROM THE ASSOCIATION TO THE TRUSTEES. THE TRUST AGREEMENT AND TRUST FUND MAY BE TERMINATED AT ANY TIME BY ACTION OF THE TRUSTEES AND THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY A CPA FIRM AND REVIEWED BY THE TRUST CHAIR AND A COMPLETE COPY OF THE FORM 990 AND SUPPORTING SCHEDULE IS PROVIDED TO THE TRUST FOR REVIEW PRIOR TO THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AND DETERMINED AT THE BOARD OF TRUSTEES LEVEL. THE CONFLICT OF INTEREST POLICY IS DISCUSSED WITH THE TRUSTEES AT ANNUAL TRUST MEETINGS. THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS AT THESE MEETINGS. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. THERE HAVE BEEN NO INCIDENCES OF ANY CONFLICT IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
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