Civic Intelligence

Wailea Community Association

EIN 99-0254085 • 501(c)4 • Wailea, HI

Profile

Exempt purpose of the organization is to operate, manage, administer, maintain, and landscape various common property, as defined in the cc&rs/bylaws. To perform and provide for various services necessary or desirable for the benefit of the owners and occupants.

555 Kaukahi Street Rm/Ste 214Wailea, HI 96753

wcamaui.com

Siviq Scores

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

Liabilities / Assets

77th percentile

0.27x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.27x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

4.6%

Higher net margin than 43% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$210,773

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

3.9%

Faster revenue growth than 40% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$4,087,837

Up $469,267 (+13%) from 2023

Liabilities

Up

$1,100,070

Up $282,713 (+35%) from 2023

Net Assets

Up

$2,987,767

Up $186,554 (+6.7%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin43rd percentile

Revenue

Up

$4,050,368

Up $153,363 (+3.9%) from 2023

Expenses

Up

$3,863,814

Up $237,485 (+6.5%) from 2023

Net Income

Down

$186,554

Down $84,122 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,168,730Liabilities 2010: $556,573Net Assets 2010: $1,612,1572010Assets 2011: $2,125,138Liabilities 2011: $572,954Net Assets 2011: $1,552,1842011Assets 2012: $2,178,512Liabilities 2012: $730,254Net Assets 2012: $1,448,2582012Assets 2013: $2,055,201Liabilities 2013: $779,749Net Assets 2013: $1,275,4522013Assets 2014: $2,354,113Liabilities 2014: $952,201Net Assets 2014: $1,401,9122014Assets 2015: $2,621,184Liabilities 2015: $982,434Net Assets 2015: $1,638,7502015Assets 2016: $2,533,060Liabilities 2016: $888,823Net Assets 2016: $1,644,2372016Assets 2017: $3,464,358Liabilities 2017: $1,486,217Net Assets 2017: $1,978,1412017Assets 2018: $3,701,663Liabilities 2018: $1,359,620Net Assets 2018: $2,342,0432018Assets 2019: $3,526,201Liabilities 2019: $958,001Net Assets 2019: $2,568,2002019Assets 2020: $2,661,701Liabilities 2020: $823,035Net Assets 2020: $1,838,6662020Assets 2021: $3,409,971Liabilities 2021: $1,096,464Net Assets 2021: $2,313,5072021Assets 2022: $3,280,303Liabilities 2022: $749,766Net Assets 2022: $2,530,5372022Assets 2023: $3,618,570Liabilities 2023: $817,357Net Assets 2023: $2,801,2132023Assets 2024: $4,087,837Liabilities 2024: $1,100,070Net Assets 2024: $2,987,7672024

Highlighted filing

2024

Assets$4,087,837
Liabilities$1,100,070
Net Assets$2,987,767
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,789,7912010Expenses 2011: $2,977,2232011Expenses 2012: $2,983,0962012Revenue 2013: $3,032,202Expenses 2013: $3,205,008Net Income 2013: -$172,8062013Revenue 2014: $3,214,337Expenses 2014: $3,087,877Net Income 2014: $126,4602014Revenue 2015: $3,332,916Expenses 2015: $3,096,078Net Income 2015: $236,8382015Revenue 2016: $3,330,920Expenses 2016: $3,325,433Net Income 2016: $5,4872016Revenue 2017: $3,575,986Expenses 2017: $3,242,082Net Income 2017: $333,9042017Revenue 2018: $3,647,313Expenses 2018: $3,283,411Net Income 2018: $363,9022018Revenue 2019: $3,857,274Expenses 2019: $3,631,117Net Income 2019: $226,1572019Revenue 2020: $2,761,194Expenses 2020: $3,490,728Net Income 2020: -$729,5342020Revenue 2021: $3,847,965Expenses 2021: $3,373,124Net Income 2021: $474,8412021Revenue 2022: $3,757,601Expenses 2022: $3,540,571Net Income 2022: $217,0302022Revenue 2023: $3,897,005Expenses 2023: $3,626,329Net Income 2023: $270,6762023Revenue 2024: $4,050,368Expenses 2024: $3,863,814Net Income 2024: $186,5542024

Highlighted filing

2024

Revenue$4,050,368
Expenses$3,863,814
Net Income$186,554
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,087,837
Liabilities
$1,100,070
Net assets
$2,987,767
Revenue
$4,050,368
Expenses
$3,863,814
Net income
$186,554
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$1.10$2.99$4.05$3.86$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.82$2.80$3.90$3.63$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.75$2.53$3.76$3.54$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$1.10$2.31$3.85$3.37$0.47
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.82$1.84$2.76$3.49$0.73
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.96$2.57$3.86$3.63$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$1.36$2.34$3.65$3.28$0.36
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$1.49$1.98$3.58$3.24$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.89$1.64$3.33$3.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.98$1.64$3.33$3.10$0.24
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.95$1.40$3.21$3.09$0.13
2013Detailed filing. Detailed filing data is available for this year.$2.06$0.78$1.28$3.03$3.21$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.73$1.45$2.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.57$1.55$2.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.56$1.61$2.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.0
Gross Receipts
$4,050,368
Mission and Program Overview

Mission

Exempt purpose of the organization is to operate, manage, administer, maintain, and landscape various common property, as defined in the cc&rs/bylaws. To perform and provide for various services necessary or desirable for the benefit of the owners and occupants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,494,853$1,755,888▲ $261,035
Savings and Temporary Cash Investments$1,290,959$1,336,928▲ $45,969
Accounts Receivable$146,329$152,552▲ $6,223
Land, Buildings, and Equipment, Net$95,359$151,791▲ $56,432
Prepaid Expenses and Deferred Charges$7,108$7,108→ $0
Total Assets$3,618,570$4,087,837▲ $469,267
Other Assets Total$583,962$683,570▲ $99,608
Liabilities
Other Liabilities$415,036$811,819▲ $396,783
Deferred Revenue$121,035$175,660▲ $54,625
Accounts Payable and Accrued Expenses$281,286$112,591▼ $168,695
Total Liabilities$817,357$1,100,070▲ $282,713
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,737,272$2,923,826▲ $186,554
Net Assets With Donor Restrictions$63,941$63,941→ $0
Total Net Assets Fund Balance$2,801,213$2,987,767▲ $186,554
Total Liabilities and Net Assets / Fund Balance$3,618,570$4,087,837▲ $469,267

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,968$497,986$530,954
Other Land Buildings$62,623$373,574$436,197
Land$56,200-$56,200
Other Assets Org$172,702--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank PikroneManagerFT$196,785$13,988$210,773

Board Members and Trustees

NameTitle
Lloyd EttingerPresident
Brian WardClass a Dire
Kaleo KenuiClass a Dire
Michael PyeClass a Dire
David GoodeClass B Dire
Melanie TakushiClass B Dire
Anne TakabukiSecretary
Maynard TorchianaTreasurer
Eric GerlachVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,967,794
Investment Income
$81,326
Other Revenue
$1,248
Change in Net Assets
$186,554

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,050,368
Total Revenue per Audited Statements
$4,050,368
Total Revenue per Form 990
$4,050,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,081,255
Other Expenses$1,639,533
Grants and Similar Amounts Paid$143,026
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,200,552$434,304-$1,634,856
Current Officers, Directors, Trustees, and Key Employees-$210,772-$210,772
Advertising$192,190--$192,190
Travel$161,125--$161,125
Occupancy$63,759$92,680-$156,439
Grants to Domestic Orgs$143,026--$143,026
Insurance-$133,977-$133,977
Other Employee Benefits$95,090$22,339-$117,429
All Other Expenses$70,632$28,009-$98,641
Payroll Taxes$35,070$49,679-$84,749
Office Expenses-$73,567-$73,567
Fees for Services Accounting-$38,740-$38,740
Pension Plan Contributions$2,623$30,826-$33,449
Other Expenses$30,644--$30,644
Conferences and Meetings-$27,307-$27,307
Information Technology-$19,785-$19,785
Depreciation Depletion-$13,148-$13,148
Fees for Services Other-$12,616-$12,616
Fees for Services Legal-$5,464-$5,464
Total Functional Expenses$2,670,601$1,193,213$0$3,863,814

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,863,814
Total Expenses per Audited Statements$3,863,814
Total Expenses per Form 990$3,863,814
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Hawaii FoundationHonolulu, HI501c3Support$118,026
Maui Food BankWailuku, HI501c3Support$10,000
Maui Humane SocietyPuunene, HI501c3Support$10,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Deposits Payable$639,117
Lease Liability$172,702
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 6

“Wca has members based on the recordation of land, and not individuals.”

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

“The board of directors of the association was comprised of eight members, of which a & b wailea, llc, a related party, appointed five of these members and the remaining were elected by the membership. Of the five appointed members by a & b wailea, llc, two such members are from the wailea community and not affiliated with the limited liability corporation.”

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

“Any changes pertaining to the governing documents are voted on by the members. Governing body has the authority to make decisions as described in the governing documents of the organization.”

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

“Wca provides the governing body a copy of the 990 to be reviewed and approved before filing.”

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

“Board members are required to disclose conflicts of interest and recuse themselves from voting should a conflict of interest occur.”

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

“The general manager receives an annual review from the board review committee.”

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

“The general manager reviews key employees' performance annually. The evaluations are based on comparable data, responsibilities, standards, and performance requirements.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, which include conflict of interest policy for board members, are available to all members and the public upon request, and are published on the organization's website. The conflict of interest policy for employees is also available to the public upon request as well as financial statements and governing documents including 990, 1024.”

Filing and Contact Details

Filer

Filer Name
Wailea Community Association
EIN
99-0254085
Phone
8088746866
Address
555 KAUKAHI STREET RM/STE 214, WAILEA, HI 96753

Signing Officer

Name
Lloyd Ettinger
Title
President
Phone
8088746866
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lloyd Ettinger
Formed
1987
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
9

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Exempt purpose of the organization is to operate, manage, administer, maintain, and landscape various common property, as defined in the cc&rs/bylaws. To perform and provide for various services necessary or desirable for the benefit of the owners and occupants.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for year 2024. The association files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. The association is generally no longer subject to examination by the internal revenue service for years before 2021.”

Raw XML AppendixShowing 400 of 511 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION IN PROGRESS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONSTRUCTION DEPOSITS PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR YEAR 2024. THE ASSOCIATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MAUI FOOD BANK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF HAWAII FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2MAUI HUMANE SOCIETY
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11314 SOUTH KING ST SUITE B
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 1047
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WAILUKU
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HONOLULU
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WCA HAS A COMMITTEE WHO IS RESPONSIBLE FOR REVIEWING ALL APPLICATIONS RECEIVED FOR GRANTS AND SCHOLARSHIPS AND AFTER DUE CONSIDERATION, MAKES DECISIONS ON WHO IS AWARDED A GRANT OR SCHOLARSHIP BASED ON NEED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXEMPT PURPOSE OF THE ORGANIZATION IS TO OPERATE, MANAGE, ADMINISTER, MAINTAIN, AND LANDSCAPE VARIOUS COMMON PROPERTY, AS DEFINED IN THE CC&RS/BYLAWS. TO PERFORM AND PROVIDE FOR VARIOUS SERVICES NECESSARY OR DESIRABLE FOR THE BENEFIT OF THE OWNERS AND OCCUPANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WCA HAS MEMBERS BASED ON THE RECORDATION OF LAND, AND NOT INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OF THE ASSOCIATION WAS COMPRISED OF EIGHT MEMBERS, OF WHICH A & B WAILEA, LLC, A RELATED PARTY, APPOINTED FIVE OF THESE MEMBERS AND THE REMAINING WERE ELECTED BY THE MEMBERSHIP. OF THE FIVE APPOINTED MEMBERS BY A & B WAILEA, LLC, TWO SUCH MEMBERS ARE FROM THE WAILEA COMMUNITY AND NOT AFFILIATED WITH THE LIMITED LIABILITY CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY CHANGES PERTAINING TO THE GOVERNING DOCUMENTS ARE VOTED ON BY THE MEMBERS. GOVERNING BODY HAS THE AUTHORITY TO MAKE DECISIONS AS DESCRIBED IN THE GOVERNING DOCUMENTS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WCA PROVIDES THE GOVERNING BODY A COPY OF THE 990 TO BE REVIEWED AND APPROVED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND RECUSE THEMSELVES FROM VOTING SHOULD A CONFLICT OF INTEREST OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GENERAL MANAGER RECEIVES AN ANNUAL REVIEW FROM THE BOARD REVIEW COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GENERAL MANAGER REVIEWS KEY EMPLOYEES' PERFORMANCE ANNUALLY. THE EVALUATIONS ARE BASED ON COMPARABLE DATA, RESPONSIBILITIES, STANDARDS, AND PERFORMANCE REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE GOVERNING DOCUMENTS, WHICH INCLUDE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS, ARE AVAILABLE TO ALL MEMBERS AND THE PUBLIC UPON REQUEST, AND ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY FOR EMPLOYEES IS ALSO AVAILABLE TO THE PUBLIC UPON REQUEST AS WELL AS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS INCLUDING 990, 1024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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