Civic Intelligence

Transpacific Carrier Services Inc

990 • Fiscal year 2014 • EIN 94-3152370

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 05, 2015

Plaza 360 360 22nd Street No 530Oakland, CA 94612

(510) 208-0440

Siviq Scores

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

Liabilities / Assets

71st percentile

0.37x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.16x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

32nd percentile

-0.1%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

90th percentile

$303,533

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

57th percentile

5.8%

Faster revenue growth than 57% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,095,481

Down $244,455 (-18%) from 2013

Net Assets

Flat

$688,685

Flat from 2013

Liabilities

Down

$406,796

Down $244,455 (-38%) from 2013

Revenue

Up

$2,614,139

Up $143,837 (+5.8%) from 2013

Expenses

Up

$2,615,598

Up $143,408 (+5.8%) from 2013

Net Income

Up

-$1,459

Up $429 (+23%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,197,786Liabilities 2011: $509,101Net Assets 2011: $688,6852011Assets 2012: $1,536,948Liabilities 2012: $848,263Net Assets 2012: $688,6852012Assets 2013: $1,339,936Liabilities 2013: $651,251Net Assets 2013: $688,6852013Assets 2014: $1,095,481Liabilities 2014: $406,796Net Assets 2014: $688,6852014Assets 2015: $1,048,343Liabilities 2015: $359,658Net Assets 2015: $688,6852015Assets 2016: $1,007,876Liabilities 2016: $380,918Net Assets 2016: $626,9582016Assets 2017: $1,413,952Liabilities 2017: $786,994Net Assets 2017: $626,9582017Assets 2018: $453,670Liabilities 2018: $0Net Assets 2018: $453,6702018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2014

Assets$1,095,481
Liabilities$406,796
Net Assets$688,685

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $3,716,5702011Expenses 2012: $3,218,4202012Revenue 2013: $2,470,302Expenses 2013: $2,472,190Net Income 2013: -$1,8882013Revenue 2014: $2,614,139Expenses 2014: $2,615,598Net Income 2014: -$1,4592014Revenue 2015: $3,038,912Expenses 2015: $3,040,609Net Income 2015: -$1,6972015Revenue 2016: $3,537,750Expenses 2016: $3,538,844Net Income 2016: -$1,0942016Revenue 2017: $2,594,670Expenses 2017: $2,595,352Net Income 2017: -$6822017Revenue 2018: $1,077,689Expenses 2018: $1,617,662Net Income 2018: -$539,9732018Revenue 2019: $12,026Expenses 2019: $465,696Net Income 2019: -$453,6702019

Highlighted filing

2014

Revenue$2,614,139
Expenses$2,615,598
Net Income-$1,459
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 5, 2015
Return Version
2014v5.0
Gross Receipts
$2,626,662
Mission and Program Overview

Mission

This organization's primary purpose is to further the common interest of its members and of the ocean liner carrier industry in fostering and serving foreign commerce with the approval of the federal maritime commission (fmc). Tcs performs record keeping and keeps minutes on behalf of its members, who are engaged principally in the transportation of cargo.

This organization's primary purpose is to further the common interest of its members and of the ocean liner carrier industry in fostering and serving foreign commerce with the approval of the federal maritime commission. Tcs performs record keeping and keeps minutes on behalf of its members, who are engaged principally in the transportation of cargo.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,123,464$717,068▼ $406,396
Rtn Earn Endowment Incm Other Fnds$688,685$688,685→ $0
Accounts Receivable$208,050$369,991▲ $161,941
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,339,936$1,095,481▼ $244,455
Other Assets Total$8,422$8,422→ $0
Liabilities
Accounts Payable and Accrued Expenses$651,251$406,796▼ $244,455
Total Liabilities$651,251$406,796▼ $244,455
Net Assets / Fund Balance
Total Net Assets Fund Balance$688,685$688,685→ $0
Total Liabilities and Net Assets / Fund Balance$1,339,936$1,095,481▼ $244,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian M ConradPresidentFT$252,382$51,151$303,533

Board Members and Trustees

NameTitle
H FinkelChairman
I LuiDirector
J ChoiDirector
J ShibataDirector
K O'BRIENDirector
K PendletonDirector
L RozanDirector
P HirnDirector
P TuDirector
P TungDirector
Pj McgrathDirector
Sy ShinDirector
T TeeDirector
Ty ChengDirector
Yh JungDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Cozen O'connorLegal ServicesPO BOX 7247, Philadelphia, PA 19170-7885$958,525
-ConsultingPO BOX 29012, San Francisco, CA 94129$121,082
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,613,558
Investment Income
$1,883
Other Revenue
$-1,302
Change in Net Assets
$-1,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,626,662
Revenue Not Reported on Financial Statements
$-12,523
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-12,523
Total Revenue per Audited Statements
$2,626,662
Total Revenue per Form 990
$2,614,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,969,889
Salaries, Compensation, and Employee Benefits$645,709
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$1,300,169
Current Officers, Directors, Trustees, and Key Employees---$303,532
Other Salaries and Wages---$235,424
Travel---$118,197
Occupancy---$112,704
Fees for Services Accounting---$93,850
Other Employee Benefits---$38,896
Pension Plan Contributions---$37,582
All Other Expenses---$30,965
Payroll Taxes---$30,275
Insurance---$19,214
Other Expenses---$14,132
Office Expenses---$2,987
Depreciation Depletion---$1,459
Total Functional Expenses$0$0$0$2,615,598

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,626,662
Total Expenses per Form 990$2,615,598
Expenses per Audited Statements$2,614,139
Expenses Not Reported on Form 990$12,523
Expenses Not Reported on Financial Statements$1,459
Other Expense Adjustments$1,459
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
Yes
Subject to proxy tax
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 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 11

A copy of form 990 was provided to the officers and directors for review and approval prior to filing.

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

The tcs conflict of interest policy is reviewed periodically by selected board members. All directors, officers and members of committees must sign a statement affirming they have received, read, understand and comply with the policy.

Form 990, Part VI, Section B, Line 15

The three main criteria the compensation committee uses to determine the amount of salary and bonus for executives of tcs. 1. Based on performance relative to standards and expectations set in advance. 2. Look to industry standards (carriers) as to amount being paid to executives of similar responsibility as well as the current rate of increase in compensation being given by carriers in the industry. 3. Review of member lines' current financial position.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Transpacific Carrier Services Inc
EIN
94-3152370
Phone
5102080440
Address
PLAZA 360 360 22ND STREET NO 530, OAKLAND, CA 94612

Signing Officer

Name
Brian Conrad
Title
Executive Director
Phone
5102080440
Signed
2015-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Conrad
Formed
1992
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
0

Preparer

Firm
Dillwood Burkel & Millar Llp
Address
175 CONCOURSE BLVD STE A, SANTA ROSA, CA 95403
Preparer
Penny Millar
Phone
7075778806
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Equipment capitalized for tax purposes depreciation 1,459.

Form 990, Part XI, Line 1

Tcs uses a modified-cash basis of accounting, as follows: expenses are recorded on the cash basis; that is, when paid, rather than when on obligation is incurred. Revenues from assessments and administrative fees are recorded on an accrual basis when earned. Certain expenses are billed in advance. For internal accounting purposes purchases of furniture and equipment are recorded as expenses upon payment rather than capitalized and depreciated over the useful lives of the assests. For tax accounting purposes purchases of furniture and equipment are capitalized and depreciated over the useful lives of the assets.

Form 990, Part XI, Line 2C

The board of tcs approves the selection of the auditor and reviews the audited report. The auditors have access to the board chairman as needed for questions.

Financial Statement Notes

Part XI Line 4B

$12,523 of rent expense allocated as an offset to sublease income thereby reducing total receipts.

Part XII Line 2D

$12,523 of rent expense allocated as an offset to sublease income, thereby reducing total expenditures.

Part XII Line 4B

The company recorded $1,459 of depreciation expense for tax purposes but not for book purposes.

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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THIS ORGANIZATION'S PRIMARY PURPOSE IS TO FURTHER THE COMMON INTEREST OF ITS MEMBERS AND OF THE OCEAN LINER CARRIER INDUSTRY IN FOSTERING AND SERVING FOREIGN COMMERCE WITH THE APPROVAL OF THE FEDERAL MARITIME COMMISSION (FMC). TCS PERFORMS RECORD KEEPING AND KEEPS MINUTES ON BEHALF OF ITS MEMBERS, WHO ARE ENGAGED PRINCIPALLY IN THE TRANSPORTATION OF CARGO.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/TotalAmt02987
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc0STATISTICS
IRS990/OtherExpensesGrp/Desc1PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3MACHINERY & EQUIPMENT
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IRS990/OtherExpensesGrp/TotalAmt1121704
IRS990/OtherExpensesGrp/TotalAmt221908
IRS990/OtherExpensesGrp/TotalAmt314132
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IRS990/PartialLiquidationInd00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRIAN CONRAD
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES AND AS
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReportLandBuildingEquipmentInd00
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
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IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-12523
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0$12,523 OF RENT EXPENSE ALLOCATED AS AN OFFSET TO SUBLEASE INCOME THEREBY REDUCING TOTAL RECEIPTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1$12,523 OF RENT EXPENSE ALLOCATED AS AN OFFSET TO SUBLEASE INCOME, THEREBY REDUCING TOTAL EXPENDITURES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE COMPANY RECORDED $1,459 OF DEPRECIATION EXPENSE FOR TAX PURPOSES BUT NOT FOR BOOK PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII LINE 4B
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02626662
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IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017274
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN M CONRAD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS PROVIDED TO THE OFFICERS AND DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TCS CONFLICT OF INTEREST POLICY IS REVIEWED PERIODICALLY BY SELECTED BOARD MEMBERS. ALL DIRECTORS, OFFICERS AND MEMBERS OF COMMITTEES MUST SIGN A STATEMENT AFFIRMING THEY HAVE RECEIVED, READ, UNDERSTAND AND COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE THREE MAIN CRITERIA THE COMPENSATION COMMITTEE USES TO DETERMINE THE AMOUNT OF SALARY AND BONUS FOR EXECUTIVES OF TCS. 1. BASED ON PERFORMANCE RELATIVE TO STANDARDS AND EXPECTATIONS SET IN ADVANCE. 2. LOOK TO INDUSTRY STANDARDS (CARRIERS) AS TO AMOUNT BEING PAID TO EXECUTIVES OF SIMILAR RESPONSIBILITY AS WELL AS THE CURRENT RATE OF INCREASE IN COMPENSATION BEING GIVEN BY CARRIERS IN THE INDUSTRY. 3. REVIEW OF MEMBER LINES' CURRENT FINANCIAL POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EQUIPMENT CAPITALIZED FOR TAX PURPOSES DEPRECIATION 1,459.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TCS USES A MODIFIED-CASH BASIS OF ACCOUNTING, AS FOLLOWS: EXPENSES ARE RECORDED ON THE CASH BASIS; THAT IS, WHEN PAID, RATHER THAN WHEN ON OBLIGATION IS INCURRED. REVENUES FROM ASSESSMENTS AND ADMINISTRATIVE FEES ARE RECORDED ON AN ACCRUAL BASIS WHEN EARNED. CERTAIN EXPENSES ARE BILLED IN ADVANCE. FOR INTERNAL ACCOUNTING PURPOSES PURCHASES OF FURNITURE AND EQUIPMENT ARE RECORDED AS EXPENSES UPON PAYMENT RATHER THAN CAPITALIZED AND DEPRECIATED OVER THE USEFUL LIVES OF THE ASSESTS. FOR TAX ACCOUNTING PURPOSES PURCHASES OF FURNITURE AND EQUIPMENT ARE CAPITALIZED AND DEPRECIATED OVER THE USEFUL LIVES OF THE ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TCS APPROVES THE SELECTION OF THE AUDITOR AND REVIEWS THE AUDITED REPORT. THE AUDITORS HAVE ACCESS TO THE BOARD CHAIRMAN AS NEEDED FOR QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CANADIAN WESTBOUND TRANSPACIFIC STABILIZATION AGREEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CANADIAN TRANSPACIFIC STABILIZATION AGREEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2TRANSPACIFIC STABILIZATION AGREEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0680507879
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1311711189
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2943272657
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO FURTHER THE INTEREST OF THE OCEAN LINER CARRIER INDUSTRY.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO FURTHER THE INTEREST OF THE OCEAN LINER CARRIER INDUSTRY.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO FURTHER THE INTEREST OF THE OCEAN LINER CARRIER INDUSTRY.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PLAZA 360 360 22ND STREET NO 530
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PLAZA 360 360 22ND STREET NO 530
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2PLAZA 360 360 22ND STREET NO 530
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OAKLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1OAKLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2OAKLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00

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