Civic Intelligence

Shasta Land Trust

990 • Fiscal year 2017 • EIN 68-0441184

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 03, 2018

PO Box 992026Redding, CA 96001

(530) 241-7886

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.06x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

1st percentile

-248%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$54,404

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 34.1% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

4th percentile

-36%

Faster asset growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

2nd percentile

-74%

Faster revenue growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$668,479

Down $382,628 (-36%) from 2016

Net Assets

Down

$658,756

Down $377,538 (-36%) from 2016

Liabilities

Down

$9,723

Down $5,090 (-34%) from 2016

Revenue

Down

$159,560

Down $447,403 (-74%) from 2016

Expenses

Down

$555,464

Down $22,115 (-3.8%) from 2016

Net Income

Down

-$395,904

Down $425,288 (-1447%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $487,901Liabilities 2012: $10,3642012Assets 2013: $451,156Liabilities 2013: $11,537Net Assets 2013: $439,6192013Assets 2014: $931,046Liabilities 2014: $361,008Net Assets 2014: $570,0382014Assets 2015: $1,012,112Liabilities 2015: $13,326Net Assets 2015: $998,7862015Assets 2016: $1,051,107Liabilities 2016: $14,813Net Assets 2016: $1,036,2942016Assets 2017: $668,479Liabilities 2017: $9,723Net Assets 2017: $658,7562017Assets 2018: $629,475Liabilities 2018: $14,334Net Assets 2018: $615,1412018Assets 2019: $867,258Liabilities 2019: $57,313Net Assets 2019: $809,9452019Assets 2020: $874,761Liabilities 2020: $28,305Net Assets 2020: $846,4562020Assets 2021: $1,376,756Liabilities 2021: $54,369Net Assets 2021: $1,322,3872021Assets 2022: $1,713,307Liabilities 2022: $40,736Net Assets 2022: $1,672,5712022Assets 2023: $3,287,597Liabilities 2023: $174,578Net Assets 2023: $3,113,0192023Assets 2024: $4,492,051Liabilities 2024: $173,798Net Assets 2024: $4,318,2532024

Highlighted filing

2017

Assets$668,479
Liabilities$9,723
Net Assets$658,756

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2012: $122,929Expenses 2012: $163,540Net Income 2012: -$40,6112012Revenue 2013: $170,716Expenses 2013: $190,477Net Income 2013: -$19,7612013Revenue 2014: $2,010,977Expenses 2014: $1,893,099Net Income 2014: $117,8782014Revenue 2015: $686,606Expenses 2015: $249,862Net Income 2015: $436,7442015Revenue 2016: $606,963Expenses 2016: $577,579Net Income 2016: $29,3842016Revenue 2017: $159,560Expenses 2017: $555,464Net Income 2017: -$395,9042017Revenue 2018: $172,387Expenses 2018: $218,510Net Income 2018: -$46,1232018Revenue 2019: $1,024,442Expenses 2019: $844,161Net Income 2019: $180,2812019Revenue 2020: $396,834Expenses 2020: $355,730Net Income 2020: $41,1042020Revenue 2021: $1,159,790Expenses 2021: $869,573Net Income 2021: $290,2172021Revenue 2022: $11,450,498Expenses 2022: $10,886,349Net Income 2022: $564,1492022Revenue 2023: $9,200,497Expenses 2023: $7,898,078Net Income 2023: $1,302,4192023Revenue 2024: $1,649,630Expenses 2024: $764,318Net Income 2024: $885,3122024

Highlighted filing

2017

Revenue$159,560
Expenses$555,464
Net Income-$395,904
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 3, 2018
Return Version
2016v3.1
Gross Receipts
$210,770
Mission and Program Overview

Mission

Conserve the beauty, character, and diversity of significant lands in far northern california. Currently shasta land trust holds conservation easements that permanently protect about 66,000 acres of land.

Conserve the beauty, character, and diversity of significant lands in far northern california

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$442,729$481,340▲ $38,611
Savings and Temporary Cash Investments$115,789$160,272▲ $44,483
Accounts Receivable$102,661$15,020▼ $87,641
Prepaid Expenses and Deferred Charges$6,698$5,670▼ $1,028
Land, Buildings, and Equipment, Net$382,786$5,507▼ $377,279
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$1,051,107$668,479▼ $382,628
Other Assets Total$344$570▲ $226
Liabilities
Other Liabilities$13,892$8,793▼ $5,099
Accounts Payable and Accrued Expenses$921$930▲ $9
Total Liabilities$14,813$9,723▼ $5,090
Net Assets / Fund Balance
Unrestricted Net Assets$867,207$491,782▼ $375,425
Temporarily Rstr Net Assets$169,087$166,974▼ $2,113
Total Net Assets Fund Balance$1,036,294$658,756▼ $377,538
Total Liabilities and Net Assets / Fund Balance$1,051,107$668,479▼ $382,628

Asset Categories

AssetBook ValueDepreciationBasis
Land$350,000-$350,000
Other Land Buildings$5,507$30,933$36,440

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$461,998-▲ $18,366$5,711$501,120
2015$460,866-▲ $10,172$9,040$461,998
2014$475,562-▼ $1,696$13,000$460,866
2013$392,837$75,000▲ $18,777$11,000$475,562
2012$390,809-▲ $13,896-$392,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul VienneauExecutive DiFT$51,586$2,818$54,404
Anne MurphyExecutive Di-$14,999-$14,999

Board Members and Trustees

NameTitle
Debra TownsendChair
Aaron HatchVice Chair
Gail LeonardBoard Member
John StokesBoard Member
Robert NashBoard Member
Terry ThomasBoard Member
Brandi GreeneSecretary
Gregg WernerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$147,578
Program Service Revenue
$0
Investment Income
$9,455
Other Revenue
$2,527
All Other Contributions
$147,578
Change in Net Assets
$-395,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$433,851
Salaries, Compensation, and Employee Benefits$121,613
Total Fundraising Expense$42,711
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$43,724$4,858$20,821$69,403
Other Salaries and Wages$32,768$1,416$9,005$43,189
Occupancy$15,316$3,063$2,042$20,421
Fees for Services Legal$12,839$1,352$1,351$15,542
All Other Expenses$8,621$983$1,850$11,454
Payroll Taxes$5,811$491$2,719$9,021
Travel$5,521$277$184$5,982
Insurance$4,037$807$538$5,382
Other Expenses$3,731$421$281$4,433
Office Expenses$1,855$300$1,875$4,030
Depreciation Depletion$2,221$444$296$2,961
Conferences and Meetings$774$155$103$1,032
Advertising$447$89$70$606
Total Functional Expenses$496,359$16,394$42,711$555,464
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,703
Fundraising Direct Expenses$25,176
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wildways$27,703$27,703$25,176$2,527
Total Events$27,703$27,703$25,176$2,527
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$6,710
Payroll Liabilities$2,083
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Page 6, Part VI, Line 11B

Copies of draft 990 were given to each board member for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members, officers, and senior staff are required to disclose all relationships and business affiliations that reasonably could give rise to a conflict of interest involving the organization. The disclosures are kept and monitored by the board chair and the member of the board, officer, or employee will not participate in any actions relating to the potential conflict. Board members are required to update and sign the conflict of interest policy on an annual basis.

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

The board of directors determines the compensation for the executive direc tor. The board of directors conducts a survey of similar positions with similar organizations.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Shasta Land Trust
EIN
68-0441184
Phone
5302417886
Address
PO BOX 992026, REDDING, CA 96001

Signing Officer

Name
Paul Vienneau
Title
Executive Director
Phone
5302417886
Signed
2018-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Townsend
Formed
1999
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
100

Preparer

Firm
Dh Scott & Company
Address
900 MARKET ST, REDDING, CA 96001-0530
Preparer
Christine M Rojas CPA
Phone
5302434300
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Shasta land trust continues to pursue land transactions, conservation projects, and environmental education outreach to benefit the local community. Shasta land trust is accredited by the land trust accreditation commission, and continues to focus on completing conservation easements with several more easement acquisition projects underway. Conservation easements held by shasta land trust restrict further development of the property, often preventing conversion of any additional acrerage of the property into residential uses. Vast expanses of habitat for fish, wildfife, and plants are protected as intact ecosystems and thousands of acres of open space will never see development due to shasta land trust easements. Currently, shasta land trust holds conservation easements that permanently protect over 24,000 acres of land. Additionally,by hosting limited public events on the properties it conserves, shasta land trust also facilitates public use of rich properties that are otherwise closed to the public. Shasta land trust continues its annual "wildways" series of events, which serves to raise funds for the organization and offer opportunities for local supporters to engage in the natual resources of the area. Finally, shasta land trust also provides environmental education for youth in the area, including partnering with local groups of students for research and offering an event for youth to learn about the environment in a natural setting.

Form 990, Page 2, Part III, Line 4D

Stewardship - slt has a long-term responsibility in monitoring and enforcement of its conservation easements. As part of its accredited status, slt must monitor each easement at lease once every calendar year. Slt takes a small percentage (typcially 1-3%) of its stewardship fund annually to fund it stewardship and monitoring program. The stewardship program entails arranging visits with the landowners, training volunteers, organizing visits, monitoring the properties, follow up with slt land committee, and follow up with landowners. In fy 2016-17, slt withdrew 5,711 from its stewardship fund to cover the costs of monitoring.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

UPON REQUEST

Schedule D, Page 3, Part X

Generally accepted accounting principles prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management of the organization has evaluated its uncertain tax positions and related income tax contingencies. Management does not believe that any material uncertain tax positions exist.

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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CONSERVE THE BEAUTY, CHARACTER, AND DIVERSITY OF SIGNIFICANT LANDS IN FAR NORTHERN CALIFORNIA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0658756
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IRS990/OccupancyGrp/ManagementAndGeneralAmt03063
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IRS990/OfficeExpensesGrp/FundraisingAmt01875
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0300
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0DONATION TO GSRTA
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt24017
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IRS990/OtherExpensesGrp/TotalAmt34433
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09005
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IRS990/PayrollTaxesGrp/FundraisingAmt02719
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0STEWARDSHIP - SLT HAS A LONG-TERM RESPONSIBILITY IN MONITORING AND ENFORCEMENT OF ITS CONSERVATION EASEMENTS. AS PART OF ITS ACCREDITED STATUS, SLT MUST MONITOR EACH EASEMENT AT LEASE ONCE EVERY CALENDAR YEAR. SLT TAKES A SMALL PERCENTAGE (TYPCIALLY 1-3%) OF ITS STEWARDSHIP FUND ANNUALLY TO FUND IT STEWARDSHIP AND MONITORING PROGRAM. THE STEWARDSHIP PROGRAM ENTAILS ARRANGING VISITS WITH THE LANDOWNERS, TRAINING VOLUNTEERS, ORGANIZING VISITS, MONITORING THE PROPERTIES, FOLLOW UP WITH SLT LAND COMMITTEE, AND FOLLOW UP WITH LANDOWNERS. IN FY 2016-17, SLT WITHDREW 5,711 FROM ITS STEWARDSHIP FUND TO COVER THE COSTS OF MONITORING.
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IRS990/PYOtherExpensesAmt0399683
IRS990/PYOtherRevenueAmt09546
IRS990/PYRevenuesLessExpensesAmt029384
IRS990/PYSalariesCompEmpBnftPaidAmt0177896
IRS990/PYTotalExpensesAmt0577579
IRS990/PYTotalRevenueAmt0606963
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IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-395904
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0115789
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0160272
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENTS 203,298
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0579761
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0652890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01968657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0114065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03462951
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015489
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015759
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012954
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011890
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0793382
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt037022
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01968657
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03462951
IRS990ScheduleA/TotalSupportAmt03736578
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt010172
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt09040
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt013000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0392837
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt075000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0475562
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018777
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt011000
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013896
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IRS990ScheduleD/ExpensesIncurredEnforcementAmt05710
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0350000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0350000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05507
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030933
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/StaffHoursSpentEnforcementCnt097.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UPON REQUEST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT OF THE ORGANIZATION HAS EVALUATED ITS UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES. MANAGEMENT DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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