Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Peninsula Youth Theatre
EIN 77-0335126 • 501(c)3 • Mountain View, CA
Profile
PYT is committed to providing an enriching theatrical experience within our community and schools to demonstrate and reinforce the positive role the arts play in academic success.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.62x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Balance Sheet
Assets
Down$322,016
Down $98,556 (-23%) from 2023
Liabilities
Up$520,529
Up $90,492 (+21%) from 2023
Net Assets
Down-$198,513
Down $189,048 (-1997%) from 2023
Revenue
Down$914,566
Down $364,804 (-29%) from 2023
Expenses
Up$1,103,614
Up $19,972 (+1.8%) from 2023
Net Income
Down-$189,048
Down $384,776 (-197%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $322,016
- Liabilities
- $520,529
- Net assets
- -$198,513
- Revenue
- $914,566
- Expenses
- $1,103,614
- Net income
- -$189,048
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Nov 6, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $1,069,967
Mission and Program Overview
Mission
The mission of peninsula youth theatre (pyt) is to provide outstanding theatrical learning experiences that develop leadership, emphasize responsibility and foster teamwork in a supportive, respectful environment.
PYTs mission is to provide outstanding theatrical learning experiences that develop leadership, emphasize responsibility, and foster teamwork in a supportive and respectful environment.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $280,261 | $236,390 | ▼ $43,871 |
| Land, Buildings, and Equipment, Net | $15,994 | $12,898 | ▼ $3,096 |
| Cash and Non-Interest-Bearing Accounts | $62,339 | $10,284 | ▼ $52,055 |
| Prepaid Expenses and Deferred Charges | $27,365 | $7,726 | ▼ $19,639 |
| Accounts Receivable | $260 | $7,531 | ▲ $7,271 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $400,750 | $289,360 | ▼ $111,390 |
| Other Assets Total | $14,531 | $14,531 | → $0 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $300,100 | $297,442 | ▼ $2,658 |
| Other Liabilities | $216,832 | $95,677 | ▼ $121,155 |
| Deferred Revenue | $95,524 | $84,262 | ▼ $11,262 |
| Accounts Payable and Accrued Expenses | $2,989 | $17,172 | ▲ $14,183 |
| Total Liabilities | $615,445 | $494,553 | ▼ $120,892 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $5,078 | $5,078 | → $0 |
| Net Assets Without Donor Restrictions | $-219,773 | $-210,271 | ▲ $9,502 |
| Total Net Assets Fund Balance | $-214,695 | $-205,193 | ▲ $9,502 |
| Total Liabilities and Net Assets / Fund Balance | $400,750 | $289,360 | ▼ $111,390 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $10,348 | $126,567 | $136,915 |
| Other Land Buildings | $2,550 | $5,240 | $7,790 |
| Other Assets Org | $14,531 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Karen Simpson | Exec Director | FT | $103,118 | $38,448 | $141,566 |
Board Members and Trustees
| Name | Title |
|---|---|
| Mike Cobb | President |
| Brad Ward | Vice President |
| Adva Ophir | Director |
| Afreen Ali | Director |
| Alette Mahler | Director |
| Alisson Devenney | Director |
| Audra Branstad | Director |
| Eyal Ophir | Director |
| Pam Prodromou | Exec Director |
| Karen Kwan | Secretary |
| Matt Normington | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $310,964
- Program Service Revenue
- $758,548
- Investment Income
- $455
- Other Revenue
- $0
- All Other Contributions
- $115,719
- Change in Net Assets
- $9,502
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $539,517 |
| Salaries, Compensation, and Employee Benefits | $520,948 |
| Total Fundraising Expense | $3,825 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $73,534 | $257,660 | $1,505 | $332,699 |
| Other Salaries and Wages | $148,274 | $153,127 | - | $301,401 |
| Current Officers, Directors, Trustees, and Key Employees | $51,559 | $51,559 | - | $103,118 |
| Other Employee Benefits | $14,060 | $61,835 | - | $75,895 |
| Royalties | $40,364 | - | - | $40,364 |
| All Other Expenses | $16,259 | $18,553 | $2,250 | $37,062 |
| Fees for Services Other | $35,640 | - | - | $35,640 |
| Payroll Taxes | $16,638 | $17,043 | - | $33,681 |
| Insurance | - | $12,263 | - | $12,263 |
| Other Expenses | $11,516 | $588 | $70 | $11,516 |
| Pension Plan Contributions | $1,193 | $5,660 | - | $6,853 |
| Depreciation Depletion | - | $4,420 | - | $4,420 |
| Fees for Services Accounting | - | $4,416 | - | $4,416 |
| Information Technology | - | $3,252 | - | $3,252 |
| Interest | - | $2,481 | - | $2,481 |
| Office Expenses | - | $1,302 | - | $1,302 |
| Advertising | $965 | - | - | $965 |
| Total Functional Expenses | $427,070 | $629,570 | $3,825 | $1,060,465 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred Rent Long Term | $51,694 |
| Payroll liability | $29,567 |
| Accrued Interest | $7,647 |
| Accrued Liabilities | $6,769 |
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
- 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 B, Line 11B
“Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.”
Form 990, Part VI, Section B, Line 12C
“Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”
Form 990, Part VI, Section B, Line 15A
“Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.”
Form 990, Part VI, Section B, Line 15B
“Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.”
Form 990, Part VI, Section C, Line 18
“Tax returns are available for download from several websites and by request from the organization's office in Mountain View, California.”
Form 990, Part VI, Section C, Line 19
“All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.”
Filing and Contact Details
Filer
- Filer Name
- Peninsula Youth Theatre
- EIN
- 77-0335126
- Phone
- 6509888798
- Address
- 2500 Old Middlefield Way, Mountain View, CA 94043
Signing Officer
- Name
- Matt Normington
- Title
- Treasurer
- Phone
- 6509888798
- Signed
- 2023-11-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mike Cobb
- Formed
- 1992
- Legal Domicile
- CA
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 7
- Volunteers
- 200
Preparer
- Firm
- Regalia & Associates Cpas
- Address
- 103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
- Preparer
- Douglas W Regalia
- Phone
- 9253140390
Raw XML AppendixShowing 400 of 543 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/Desc | 0 | Since our first production of The Wiz in 1992, more than 8,500 local children have participated in PYT CenterStage productions. Over 325,000 Silicon Valley families and school children have attended these shows. Thousands of children have taken classes at PYT since the inception of our School of Performing Arts in 1997. Our Stories on Stage series was founded in 1998, and brings adaptations of classic and award-winning childrens literature including several world premieres annually to thousands of families each year. Weve provided touring performances and classes to schools and community events all over Silicon Valley. PYT also provides after school drama classes to almost 2,000 children annually through our School Play in a Box program. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Exec Director |
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| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
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| IRS990/GovernmentGrantsAmt | 0 | 195245 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/IncludeFIN48FootnoteInd | 0 | false |
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| IRS990/IndependentAuditFinclStmtInd | 0 | false |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 3252 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3252 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 12263 |
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| IRS990/InterestGrp/TotalAmt | 0 | 2481 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
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| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PYT is committed to providing an enriching theatrical experience within our community and schools to demonstrate and reinforce the positive role the arts play in academic success. |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 14531 |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 14060 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 75895 |
| IRS990/OtherExpensesGrp/Desc | 0 | Bank & Service Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Concessions |
| IRS990/OtherExpensesGrp/Desc | 3 | Program Expense |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 70 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 20211 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 15200 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 588 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2195 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 186 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 14687 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 11516 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15386 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15275 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11516 |
| IRS990/OtherInd | 0 | X |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 95677 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
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| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7726 |
| IRS990/PrincipalOfficerNm | 0 | Mike Cobb |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 755248 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 755248 |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 52500 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 142000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 278500 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 309505 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 333793 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 241636 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 188315 |
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| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 341 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 461 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 406 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 232 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1895 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 758548 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 230331 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 484700 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 950942 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1029638 |
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| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 341 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 461 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 406 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 232 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1895 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00040 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00040 |
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| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.94210 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.93600 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4559872 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 10000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 74000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 52500 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 142000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 278500 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
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