Civic Intelligence

Southern Pacific Historical & Technical Society In

EIN 95-3763867 • 501(c)3 • Upland, CA

Profile

To preserve and distribute information related to the Southern Pacific Railroad and its subsidiaries.

1525 Howard Access Road STE Ste EUpland, CA 91786

www.sphts.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.24x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.47x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-21%

Higher net margin than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

60th percentile

3.3%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

-9.3%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$329,719

Up $10,638 (+3.3%) from 2023

Liabilities

Up

$78,012

Up $26,947 (+53%) from 2023

Net Assets

Down

$251,707

Down $16,309 (-6.1%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin23rd percentile

Revenue

Down

$166,913

Down $17,210 (-9.3%) from 2023

Expenses

Up

$201,782

Up $20,206 (+11%) from 2023

Net Income

Down

-$34,869

Down $37,416 (-1469%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$400K$300K$200K$100K$0Assets 2012: $376,009Liabilities 2012: $120,591Net Assets 2012: $255,4182012Assets 2013: $358,462Liabilities 2013: $118,862Net Assets 2013: $239,6002013Assets 2014: $332,497Liabilities 2014: $97,578Net Assets 2014: $234,9192014Assets 2015: $319,027Liabilities 2015: $96,682Net Assets 2015: $222,3452015Assets 2016: $315,823Liabilities 2016: $88,727Net Assets 2016: $227,0962016Assets 2017: $309,339Liabilities 2017: $76,222Net Assets 2017: $233,1172017Assets 2018: $307,109Liabilities 2018: $52,956Net Assets 2018: $254,1532018Assets 2019: $280,685Liabilities 2019: $67,225Net Assets 2019: $213,4602019Assets 2020: $357,006Liabilities 2020: $119,395Net Assets 2020: $237,6112020Assets 2021: $368,978Liabilities 2021: $88,741Net Assets 2021: $280,2372021Assets 2022: $321,268Liabilities 2022: $68,058Net Assets 2022: $253,2102022Assets 2023: $319,081Liabilities 2023: $51,065Net Assets 2023: $268,0162023Assets 2024: $329,719Liabilities 2024: $78,012Net Assets 2024: $251,7072024

Highlighted filing

2024

Assets$329,719
Liabilities$78,012
Net Assets$251,707
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $196,210Expenses 2012: $174,746Net Income 2012: $21,4642012Revenue 2013: $171,316Expenses 2013: $187,134Net Income 2013: -$15,8182013Revenue 2014: $197,264Expenses 2014: $201,945Net Income 2014: -$4,6812014Revenue 2015: $171,650Expenses 2015: $184,224Net Income 2015: -$12,5742015Revenue 2016: $183,705Expenses 2016: $178,954Net Income 2016: $4,7512016Revenue 2017: $153,939Expenses 2017: $147,918Net Income 2017: $6,0212017Revenue 2018: $161,012Expenses 2018: $147,675Net Income 2018: $13,3372018Revenue 2019: $97,660Expenses 2019: $158,216Net Income 2019: -$60,5562019Revenue 2020: $170,242Expenses 2020: $152,102Net Income 2020: $18,1402020Revenue 2021: $212,599Expenses 2021: $190,125Net Income 2021: $22,4742021Revenue 2022: $164,329Expenses 2022: $171,804Net Income 2022: -$7,4752022Revenue 2023: $184,123Expenses 2023: $181,576Net Income 2023: $2,5472023Revenue 2024: $166,913Expenses 2024: $201,782Net Income 2024: -$34,8692024

Highlighted filing

2024

Revenue$166,913
Expenses$201,782
Net Income-$34,869
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$329,719
Liabilities
$78,012
Net assets
$251,707
Revenue
$166,913
Expenses
$201,782
Net income
-$34,869
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.30$0.78$2.52$1.67$2.02$0.35
2023Detailed filing. Detailed filing data is available for this year.$3.19$0.51$2.68$1.84$1.82$0.03
2022Detailed filing. Detailed filing data is available for this year.$3.21$0.68$2.53$1.64$1.72$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.69$0.89$2.80$2.13$1.90$0.22
2020Detailed filing. Detailed filing data is available for this year.$3.57$1.19$2.38$1.70$1.52$0.18
2019Detailed filing. Detailed filing data is available for this year.$2.81$0.67$2.13$0.98$1.58$0.61
2018Detailed filing. Detailed filing data is available for this year.$3.07$0.53$2.54$1.61$1.48$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.09$0.76$2.33$1.54$1.48$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.16$0.89$2.27$1.84$1.79$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.19$0.97$2.22$1.72$1.84$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.32$0.98$2.35$1.97$2.02$0.05
2013Summary only. Only limited summary data is available for this year.$3.58$1.19$2.40$1.71$1.87$0.16
2012Summary only. Only limited summary data is available for this year.$3.76$1.21$2.55$1.96$1.75$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 2, 2025
Return Version
2023v6.0
Gross Receipts
$241,954
Mission and Program Overview

Mission

To preserve and distribute information related to the Southern Pacific Railroad and its subsidiaries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$184,812$177,789▼ $7,023
Savings and Temporary Cash Investments$48,178$66,185▲ $18,007
Prepaid Expenses and Deferred Charges$33,075$44,594▲ $11,519
Cash and Non-Interest-Bearing Accounts$53,455$40,691▼ $12,764
Accounts Receivable$-439$460▲ $899
Total Assets$319,081$329,719▲ $10,638
Liabilities
Deferred Revenue$47,389$77,649▲ $30,260
Accounts Payable and Accrued Expenses$3,153--
Other Liabilities$523$363▼ $160
Total Liabilities$51,065$78,012▲ $26,947
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$268,016$251,707▼ $16,309
Total Net Assets Fund Balance$268,016$251,707▼ $16,309
Total Liabilities and Net Assets / Fund Balance$319,081$329,719▲ $10,638

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$28,020$28,020
Equipment-$4,328$4,328
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
David CosciaPresident
Edwin HallVice President
Albert NovakDirector
Andrew J ChierDirector
Ben KletzerDirector
Fred HillDirector
Peter SavoyDirector
Richard OvertonDirector
Andy NovakSecretary
Ted KimballTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,270
Program Service Revenue
$83,085
Investment Income
$6
Other Revenue
$52,552
All Other Contributions
$31,270
Change in Net Assets
$-34,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,934
Salaries, Compensation, and Employee Benefits$44,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,480--$41,480
Occupancy$25,170--$25,170
Royalties$16,658--$16,658
All Other Expenses$14,916--$14,916
Advertising$9,776--$9,776
Office Expenses$8,881--$8,881
Fees for Services Accounting$5,595--$5,595
Payroll Taxes$3,368--$3,368
Insurance$2,203--$2,203
Other Expenses$2,147--$2,147
Information Technology$1,793--$1,793
Conferences and Meetings$660--$660
Total Functional Expenses$201,782$0$0$201,782
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Taxes Payable$363
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization has 1,633 individual members.”

Member election for additional members Part VI line 7A

“Day to day operations are conducted by the officers and the business manager. Policy matters are decided by a nine member board of directors that meets three or more times a each year. Each year the overall membership of the organization elects three of the nine directors.”

Governing body decisions Part VI line 7B

“Under the bylaws certain actions of the board of directors are subject to approval or disapproval by vote of the overall membership.”

Form 990 governing body review Part VI line 11

“There is no formal process for reviewing the oranizations form 990. However it is prepared by a professional tax return preparer acting independently and the officer signing the return exercises his own judgment as to reviewing the return before making the attestation.”

Governing documents etc available to public Part VI line 19

“No other documents made available for public inspection.”

Filing and Contact Details

Filer

Filer Name
Southern Pacific Historical & Technical Society In
EIN
95-3763867
Address
1525 Howard Access Road STE Ste E, Upland, CA 91786

Signing Officer

Name
Ted Kimball
Title
Treasurer
Phone
9099850998
Signed
2025-04-02

Organization Details

Principal Officer
David Coscia
Formed
1997
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
1
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Model kits are produced using the profits from previous kits that were manufactured and sold. Archive funds are generated from sales of duplicate items on eBay and at railroadania shows, and by monetary donations. 18,560 increase for fye 6/30/2024.”

Raw XML AppendixShowing 400 of 421 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/OtherExpensesGrp/TotalAmt112455
IRS990/OtherExpensesGrp/TotalAmt28402
IRS990/OtherExpensesGrp/TotalAmt32147
IRS990/OtherLiabilitiesGrp/BOYAmt0523
IRS990/OtherLiabilitiesGrp/EOYAmt0363
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IRS990/OtherRevenueMiscGrp/BusinessCd1511130
IRS990/OtherRevenueMiscGrp/Desc0Advertising
IRS990/OtherRevenueMiscGrp/Desc1Sale of Archives Proper
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11098
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0357
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11098
IRS990/OtherRevenueTotalAmt01455
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt041480
IRS990/OtherSalariesAndWagesGrp/TotalAmt041480
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03368
IRS990/PayrollTaxesGrp/TotalAmt03368
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033075
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IRS990/PrincipalOfficerNm0DAVID COSCIA
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IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Asses
IRS990/ProgramServiceRevenueGrp/Desc1Annual Meet Income
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16432
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt076653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16432
IRS990/ProgSrvcAccomActy2Grp/Desc0Trainline PeriodicalDuring the year the organization published four quarterly issues of Trainline, a periodical devoted to the historical and technical record of the Southern Pacific Railroad. Each issue contains articles by regular and guest contributors as well as a readers forum. Trainline is distributed free of charge to each of approximately 1537 members and additional copies are printed for sale on-line and through various retail outlets.The organization also distributed a quarterly newsletter to its members.The organization also published in digital form an archive of the first 80 issues of Trainline magazine.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt048278
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt021326
IRS990/ProgSrvcAccomActy3Grp/Desc0Archival ActivitiesConsistent with its mission of preserving information related to the Southern Pacific Railroad, the organization continued to acquire and maintain books, manuscripts, photographs, maps, blueprints, diagrams and artifacts of historical and technical value.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02119
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt06728
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IRS990/PYContributionsGrantsAmt026995
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IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt0141881
IRS990/PYOtherRevenueAmt084930
IRS990/PYProgramServiceRevenueAmt072192
IRS990/PYRevenuesLessExpensesAmt02547
IRS990/PYSalariesCompEmpBnftPaidAmt039695
IRS990/PYTotalExpensesAmt0181576
IRS990/PYTotalRevenueAmt0184123
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IRS990/ReconcilationRevenueExpnssAmt0-34869
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt087963
IRS990/RoyaltiesGrp/ProgramServicesAmt016658
IRS990/RoyaltiesGrp/TotalAmt016658
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048178
IRS990/SavingsAndTempCashInvstGrp/EOYAmt066185
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0114355
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt098225
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0122452
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0101982
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt097670
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0534684
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt014
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0962
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0663
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0102833
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt098333
IRS990ScheduleA/Total509Grp/TotalAmt0537160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0114361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt099187
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0122457
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0102836
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt098333
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0537174
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04328
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04328
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028020
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0363
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAXES PAYABLE
IRS990ScheduleD/TotalLiabilityAmt0363
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has 1,633 individual members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Day to day operations are conducted by the officers and the business manager. Policy matters are decided by a nine member board of directors that meets three or more times a each year. Each year the overall membership of the organization elects three of the nine directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Under the bylaws certain actions of the board of directors are subject to approval or disapproval by vote of the overall membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There is no formal process for reviewing the oranizations form 990. However it is prepared by a professional tax return preparer acting independently and the officer signing the return exercises his own judgment as to reviewing the return before making the attestation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No other documents made available for public inspection.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Model kits are produced using the profits from previous kits that were manufactured and sold. Archive funds are generated from sales of duplicate items on eBay and at railroadania shows, and by monetary donations. 18,560 increase for fye 6/30/2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0319081
IRS990/TotalAssetsGrp/EOYAmt0329719
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IRS990/TotalContributionsAmt031270
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0201782
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IRS990/TotalLiabilitiesGrp/BOYAmt051065
IRS990/TotalLiabilitiesGrp/EOYAmt078012
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268016
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0251707
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0201782
IRS990/TotalProgramServiceRevenueAmt083085
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0135643
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0166913
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0319081
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0329719
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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