Civic Intelligence

American Paint Horse Association

EIN 75-1104655 • 501(c)5 • Fort Worth, TX

Profile

The mission of the american paint horse association is to collect, record and preserve the pedigrees of american paint horses, and to stimulate and regulate all matters pertaining to the promotion, history, breeding and exhibition of this breed. The association serves both the breed and its members by being aware of the industry and market, and of the needs, opportunities and challenges of its members.

122 East Exchange Ave Suite 420Fort Worth, TX 76164

www.apha.com

Siviq Scores

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

Liabilities / Assets

76th percentile

0.18x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.33x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Net Margin

50th percentile

14%

Higher net margin than 50% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$281,456

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Asset Growth

45th percentile

6.9%

Faster asset growth than 45% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

16%

Faster revenue growth than 78% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$27,738,460

Up $1,800,687 (+6.9%) from 2023

Liabilities

Up

$4,952,287

Up $21,629 (+0.4%) from 2023

Net Assets

Up

$22,786,173

Up $1,779,058 (+8.5%) from 2023

Revenue

Up

$15,022,247

Up $2,034,476 (+16%) from 2023

Expenses

Up

$12,966,007

Up $151,024 (+1.2%) from 2023

Net Income

Up

$2,056,240

Up $1,883,452 (+1090%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $22,181,005Liabilities 2010: $4,970,650Net Assets 2010: $17,210,3552010Assets 2011: $19,932,525Liabilities 2011: $4,318,952Net Assets 2011: $15,613,5732011Assets 2012: $19,221,957Liabilities 2012: $4,290,042Net Assets 2012: $14,931,9152012Assets 2013: $18,583,588Liabilities 2013: $4,146,680Net Assets 2013: $14,436,9082013Assets 2014: $18,412,210Liabilities 2014: $3,492,198Net Assets 2014: $14,920,0122014Assets 2015: $17,603,709Liabilities 2015: $2,835,240Net Assets 2015: $14,768,4692015Assets 2016: $16,794,276Liabilities 2016: $2,261,701Net Assets 2016: $14,532,5752016Assets 2017: $17,519,042Liabilities 2017: $2,174,261Net Assets 2017: $15,344,7812017Assets 2018: $17,177,712Liabilities 2018: $1,906,663Net Assets 2018: $15,271,0492018Assets 2019: $19,236,308Liabilities 2019: $1,895,883Net Assets 2019: $17,340,4252019Assets 2020: $21,071,848Liabilities 2020: $1,977,105Net Assets 2020: $19,094,7432020Assets 2021: $23,408,879Liabilities 2021: $1,767,110Net Assets 2021: $21,641,7692021Assets 2022: $24,939,609Liabilities 2022: $5,139,302Net Assets 2022: $19,800,3072022Assets 2023: $25,937,773Liabilities 2023: $4,930,658Net Assets 2023: $21,007,1152023Assets 2024: $27,738,460Liabilities 2024: $4,952,287Net Assets 2024: $22,786,1732024

Highlighted filing

2024

Assets$27,738,460
Liabilities$4,952,287
Net Assets$22,786,173

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,226,1182010Expenses 2011: $9,702,6912011Expenses 2012: $9,655,0772012Revenue 2013: $8,198,130Expenses 2013: $9,353,730Net Income 2013: -$1,155,6002013Revenue 2014: $8,817,174Expenses 2014: $8,540,582Net Income 2014: $276,5922014Revenue 2015: $9,174,979Expenses 2015: $8,715,182Net Income 2015: $459,7972015Revenue 2016: $8,595,567Expenses 2016: $8,849,660Net Income 2016: -$254,0932016Revenue 2017: $9,177,212Expenses 2017: $8,454,085Net Income 2017: $723,1272017Revenue 2018: $9,925,551Expenses 2018: $8,630,856Net Income 2018: $1,294,6952018Revenue 2019: $8,963,899Expenses 2019: $8,024,323Net Income 2019: $939,5762019Revenue 2020: $9,547,636Expenses 2020: $8,958,117Net Income 2020: $589,5192020Revenue 2021: $13,171,062Expenses 2021: $10,368,179Net Income 2021: $2,802,8832021Revenue 2022: $11,259,909Expenses 2022: $11,268,028Net Income 2022: -$8,1192022Revenue 2023: $12,987,771Expenses 2023: $12,814,983Net Income 2023: $172,7882023Revenue 2024: $15,022,247Expenses 2024: $12,966,007Net Income 2024: $2,056,2402024

Highlighted filing

2024

Revenue$15,022,247
Expenses$12,966,007
Net Income$2,056,240

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$27.7$4.95$22.8$15.0$13.0$2.06
2023Detailed filing. Detailed filing data is available for this year.$25.9$4.93$21.0$13.0$12.8$0.17
2022Detailed filing. Detailed filing data is available for this year.$24.9$5.14$19.8$11.3$11.3$0.01
2021Detailed filing. Detailed filing data is available for this year.$23.4$1.77$21.6$13.2$10.4$2.80
2020Detailed filing. Detailed filing data is available for this year.$21.1$1.98$19.1$9.55$8.96$0.59
2019Detailed filing. Detailed filing data is available for this year.$19.2$1.90$17.3$8.96$8.02$0.94
2018Detailed filing. Detailed filing data is available for this year.$17.2$1.91$15.3$9.93$8.63$1.29
2017Detailed filing. Detailed filing data is available for this year.$17.5$2.17$15.3$9.18$8.45$0.72
2016Detailed filing. Detailed filing data is available for this year.$16.8$2.26$14.5$8.60$8.85$0.25
2015Detailed filing. Detailed filing data is available for this year.$17.6$2.84$14.8$9.17$8.72$0.46
2014Detailed filing. Detailed filing data is available for this year.$18.4$3.49$14.9$8.82$8.54$0.28
2013Detailed filing. Detailed filing data is available for this year.$18.6$4.15$14.4$8.20$9.35$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$4.29$14.9$9.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.9$4.32$15.6$9.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.2$4.97$17.2$10.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$30,891,764
Mission and Program Overview

Mission

The mission of the american paint horse association is to collect, record and preserve the pedigrees of american paint horses, and to stimulate and regulate all matters pertaining to the promotion, history, breeding and exhibition of this breed. The association serves both the breed and its members by being aware of the industry and market, and of the needs, opportunities and challenges of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$17,870,620$20,224,520▲ $2,353,900
Accounts Receivable$1,818,894$2,474,550▲ $655,656
Savings and Temporary Cash Investments$1,272,011$1,076,510▼ $195,501
Cash and Non-Interest-Bearing Accounts$1,711,248$883,087▼ $828,161
Land, Buildings, and Equipment, Net$502,469$463,421▼ $39,048
Prepaid Expenses and Deferred Charges$33,865$25,849▼ $8,016
Total Assets$25,937,773$27,738,460▲ $1,800,687
Other Assets Total$2,728,666$2,590,523▼ $138,143
Liabilities
Other Liabilities$2,922,276$2,812,220▼ $110,056
Accounts Payable and Accrued Expenses$1,133,935$1,252,102▲ $118,167
Deferred Revenue$874,447$887,965▲ $13,518
Total Liabilities$4,930,658$4,952,287▲ $21,629
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,165,731$21,947,422▲ $1,781,691
Net Assets With Donor Restrictions$841,384$838,751▼ $2,633
Total Net Assets Fund Balance$21,007,115$22,786,173▲ $1,779,058
Total Liabilities and Net Assets / Fund Balance$25,937,773$27,738,460▲ $1,800,687

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$346,468$1,781,549$2,128,017
Other Land Buildings$108,980-$108,980
Leasehold Improvements$7,973$420$8,393
Other Assets Org$2,590,523--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David DellinCEOFT$281,456$281,456
Tiffany EstradaCFO/COOFT$179,121$179,121
Kurt CrawfordBusiness DevFT$117,775$117,775
Holly SlaughterSr Dirctr ofFT$103,604$103,604
Sandy JirkovskySr Drctr ofFT$103,544$103,544
Billy SmithEx Executive-$54,700$54,700
Billy SmithEx Executive Dr-$54,700$54,700

Board Members and Trustees

NameTitle
Kelly Boles-chapmanPresident
Diane AlvesPresident El
Ashley GriffinBoard Member
James HowardBoard Member
Meredith LandyBoard Member
Mike HollowayBoard Member
Monika HagenBoard Member
Peggy CummingsBoard Member
Rachel KooikerBoard Member
David LandsImm Past Pre
Revenue and Support

Revenue Composition

Contributions and Grants
$2,539,667
Program Service Revenue
$11,193,956
Investment Income
$1,288,624
Other Revenue
$0
Change in Net Assets
$2,056,240

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,022,247
Revenue Not Reported on Form 990
$-274,549
Total Revenue per Audited Statements
$14,747,698
Total Revenue per Form 990
$15,022,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,449,123
Salaries, Compensation, and Employee Benefits$2,516,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$6,006,800
Other Salaries and Wages---$1,459,108
Office Expenses---$1,166,388
Fees for Services Other---$632,785
Current Officers, Directors, Trustees, and Key Employees---$460,647
All Other Expenses---$363,279
Other Employee Benefits---$348,035
Occupancy---$245,032
Travel---$205,512
Payroll Taxes---$194,394
Fees for Services Accounting---$155,439
Depreciation Depletion---$153,100
Information Technology---$132,214
Other Expenses---$123,217
Insurance---$91,029
Fees for Services Legal---$83,698
Comp Disqual Persons---$54,700
Advertising---$30,450
Total Functional Expenses$0$0$0$12,966,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,966,007
Total Expenses per Audited Statements$12,966,007
Total Expenses per Form 990$12,966,007
International Activity

International Summary

Spending
$46,443

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram ServicesMember Activities--$26,781
EuropeProgram ServicesMember Activities--$19,662
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Building Rent/rtu Liab$2,812,220
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The members elect the board of directors.

Form 990, Page 6, Part VI, Line 7B

Through the election process described above, the board decides and directs policy, makes and amends all rules and regulations. The board sets policy based on the established rules. The board of directors is required to meet three times per year. The state directors are required to meet annually.

Form 990, Page 6, Part VI, Line 11B

Return is reviewed by the board of directors and then posted to members only section of web site for directors review.

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

All parties to the conflict of interest policy are given the policy and an explanation of what makes up a conflict and asked to bring to the attention of the board any potential conflict of interest. Upon receipt of a potential conflict, the board will act on each, on a case by case basis to determine the proper action regarding the conflict.

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

The ceo is under an employment contract. Compensation is based on the association in comparison to other associations in the area polled by asae and tsae compensation surveys.

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

All employee compensation is monitored based on competitive wage for the area.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Paint Horse Association
EIN
75-1104655
Phone
8178342742
Address
122 EAST EXCHANGE AVE SUITE 420, FORT WORTH, TX 76164

Signing Officer

Name
David Dellin
Title
CEO
Phone
8178342742
Signed
2025-11-17

Organization Details

Principal Officer
David Dellin
Formed
1962
Legal Domicile
TX
Voting Board Members
12
Independent Board Members
12
Employees
55
Volunteers
200

Preparer

Firm
Kellogg & Kellogg Pc
Address
3116 WEST 5TH STREET 2ND FLOOR, FORT WORTH, TX 76107
Preparer
John Kellogg
Phone
8177385597
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the american paint horse association is to collect, record and preserve the pedigrees of american paint horses, and to stimulate and regulate all matters pertaining to the promotion, history, breeding and exhibition of this breed. The association serves both the breed and its members by being aware of the industry and market, and of the needs, opportunities and challenges of its members.

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

Apha races - 250 number of starters - 280 paint barrel racing incentive events - 121 paint barrel racing enrollments - 431 stallions enrolled in breeders' trust - 181

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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/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO/COO
IRS990/Form990PartVIISectionAGrp/TitleTxt12BUSINESS DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt13SR DIRCTR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt14SR DRCTR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt15EX EXECUTIVE
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IRS990/MissionDesc0THE MISSION OF THE AMERICAN PAINT HORSE ASSOCIATION IS TO COLLECT, RECORD AND PRESERVE THE PEDIGREES OF AMERICAN PAINT HORSES, AND TO STIMULATE AND REGULATE ALL MATTERS PERTAINING TO THE PROMOTION, HISTORY, BREEDING AND EXHIBITION OF THIS BREED. THE ASSOCIATION SERVES BOTH THE BREED AND ITS MEMBERS BY BEING AWARE OF THE INDUSTRY AND MARKET, AND OF THE NEEDS, OPPORTUNITIES AND CHALLENGES OF ITS MEMBERS.
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IRS990/OtherExpensesGrp/Desc2MARKETING INITIATIVE
IRS990/OtherExpensesGrp/Desc3SPONSORED EVENTS
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IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc2HALTER MILLION
IRS990/ProgramServiceRevenueGrp/Desc3BREEDERS TRUST-RESTRICTED-FS
IRS990/ProgramServiceRevenueGrp/Desc4PUBLICATIONS
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IRS990/ProgSrvcAccomActy2Grp/Desc0HORSES REGISTERED 11,257 HORSES TRANSFERRED 11,551
IRS990/ProgSrvcAccomActy3Grp/Desc0TOTAL APPROVED PAINT HORSE SHOWS - 656 TOTAL ENTRIES - 237,148 PAINT ALTERNATIVE COMPETITION - 383 HORSES ENTERED IN OPEN AMATEUR WORLD SHOW COMBINED - 1,469 HORSES ENTERED IN HALTER MILLION - 466
IRS990/ProgSrvcAccomActyOtherGrp/Desc0APHA RACES - 250 NUMBER OF STARTERS - 280 PAINT BARREL RACING INCENTIVE EVENTS - 121 PAINT BARREL RACING ENROLLMENTS - 431 STALLIONS ENROLLED IN BREEDERS' TRUST - 181
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET - LEASE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED BUILDING RENT/RTU LIAB
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1NORTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0MEMBER ACTIVITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1MEMBER ACTIVITIES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EUROPE 19,662 0 NORTH AMERICA 26,781 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID DELLIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TIFFANY ESTRADA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2BILLY SMITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO/COO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2EX EXECUTIVE DR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE AMERICAN PAINT HORSE ASSOCIATION IS TO COLLECT, RECORD AND PRESERVE THE PEDIGREES OF AMERICAN PAINT HORSES, AND TO STIMULATE AND REGULATE ALL MATTERS PERTAINING TO THE PROMOTION, HISTORY, BREEDING AND EXHIBITION OF THIS BREED. THE ASSOCIATION SERVES BOTH THE BREED AND ITS MEMBERS BY BEING AWARE OF THE INDUSTRY AND MARKET, AND OF THE NEEDS, OPPORTUNITIES AND CHALLENGES OF ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APHA RACES - 250 NUMBER OF STARTERS - 280 PAINT BARREL RACING INCENTIVE EVENTS - 121 PAINT BARREL RACING ENROLLMENTS - 431 STALLIONS ENROLLED IN BREEDERS' TRUST - 181
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THROUGH THE ELECTION PROCESS DESCRIBED ABOVE, THE BOARD DECIDES AND DIRECTS POLICY, MAKES AND AMENDS ALL RULES AND REGULATIONS. THE BOARD SETS POLICY BASED ON THE ESTABLISHED RULES. THE BOARD OF DIRECTORS IS REQUIRED TO MEET THREE TIMES PER YEAR. THE STATE DIRECTORS ARE REQUIRED TO MEET ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RETURN IS REVIEWED BY THE BOARD OF DIRECTORS AND THEN POSTED TO MEMBERS ONLY SECTION OF WEB SITE FOR DIRECTORS REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL PARTIES TO THE CONFLICT OF INTEREST POLICY ARE GIVEN THE POLICY AND AN EXPLANATION OF WHAT MAKES UP A CONFLICT AND ASKED TO BRING TO THE ATTENTION OF THE BOARD ANY POTENTIAL CONFLICT OF INTEREST. UPON RECEIPT OF A POTENTIAL CONFLICT, THE BOARD WILL ACT ON EACH, ON A CASE BY CASE BASIS TO DETERMINE THE PROPER ACTION REGARDING THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CEO IS UNDER AN EMPLOYMENT CONTRACT. COMPENSATION IS BASED ON THE ASSOCIATION IN COMPARISON TO OTHER ASSOCIATIONS IN THE AREA POLLED BY ASAE AND TSAE COMPENSATION SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL EMPLOYEE COMPENSATION IS MONITORED BASED ON COMPETITIVE WAGE FOR THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A

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