2019-05-09T17:05:04-07:00 2018-06-30 990 2017-07-01 042104258 GORDON COLLEGE GORD 9788674883 255 Grapevine Road Wenham MA 01984 John Truschel Vice President for Finance 9788674120 2019-04-19 24.63.89.144 2017 2019-02-21 02:37:17Z D Michael Lindsay 255 Grapevine Road Wenham MA 01984 96483009 0 X www.gordon.edu X 1889 MA Gordon College strives to graduate men and women distinguished by intellectual maturity and Christian character, committed to lives of service and prepared for leadership worldwide. 32 29 950 41 0 -810 33469811 11748236 77849880 78751960 3010440 2371463 -147700 519147 114182431 93390806 26531529 27862562 0 0 37972985 40133877 72328 56381 5424721 25255077 26514702 89831919 94567522 24350512 -1176716 143824239 145212752 46787797 46407733 97036442 98805019 Gordon College's primary responsibility is to prepare students for the long haul, to make them spiritually, intellectually, relationally and professionally ready for a lifetime of growth - from the first job out of college and beyond, into fields not yet existing. Our mission is the foundation of all we do as we inspire the next generation toward faithful leadership for the common good. 0 0 62143157 27804843 58711891 Higher Education: Our largest program service is providing education and instruction to individuals giving them an opportunity to earn a degree. Gordon College is the only nondenominational Christian liberal arts college in New England. It offers 40 majors and confers 3 separate undergraduate degrees: Bachelor of Arts, Bachelor of Science and Bachelor of Music. Undergraduate enrollment of 1591 students is drawn from 44 states and 52 countries. In 2017-18, Gordon College issued 374 undergraduate degrees (with a six-year graduation rate of 69%). Gordon had a faculty to student ratio of 11 to 1 with 68% of the students from outside Massachusetts. Of the 94 full-time faculty, 85% have earned doctorates. Gordon College students can take advantage of a wide variety of off-campus programs, both domestic and abroad. During 2017-18, 152 students participated in off-campus programs and short-term international seminars. 18053245 0 18152593 Auxiliary programs related to the educational process for students include dormitory housing, food service, bookstore, Lavida outdoor experience, balance and mobility center, summer athletic camps and other summer programs. There were 1379 resident students in the fall semester 2017 and 1297 in the spring semester 2018. 1289341 57719 1887476 Higher Education: Gordon College has graduate programs in education, music education, leadership, and financial analysis conferring degrees in Master of Education, Master of Music Education, Master of Arts in Leadership, and Master of Science in Financial Analysis. In 2017-18, the total of unduplicated graduate students was 682 drawn from 21 states and 16 countries. Gordon College conferred 85 masters degrees in 2017-18. 0 0 0 81485743 1 1 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 0 1 1 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 1 1 0 0 0 1 X 323 0 1 950 1 1 1 1 IT 0 0 0 1 1 0 0 0 0 0 0 X 32 29 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X Stephen D Lacorazza 9788674883 Gordon College 255 Grapevine Road Wenham MA 01984 Herman J Smith Jr Chairman of the Board 5 0 X X 0 0 0 Bradford Warner Treasurer and Clerk 5 0 X X 0 0 0 David Beatty Trustee 2 0 X 0 0 0 Timothy Breene Trustee 1 0 X 0 0 0 David Cameron Trustee 1 0 X 0 0 0 Daniel Cho Trustee 1 0 X 0 0 0 Dr Judith M Dean Trustee 1 0 X 0 0 0 Laura Fastie-Grapshi Trustee 1 0 X 0 0 0 Lisa Forkner Trustee 2 0 X 0 0 0 Dr Marla Frederick Trustee 1 0 X 0 0 0 Dr John M Gurley Trustee 1 0 X 0 0 0 Cherie S Harder Trustee 1 0 X 0 0 0 Peter Herschend Trustee 2 0 X 0 0 0 Dr Stuart Knechtle Trustee 1 0 X 0 0 0 Rev Raymond Lee Trustee 1 0 X 0 0 0 Bronwyn Loring Assistant Clerk 1 0 X 0 0 0 Rev Dr Roberto Miranda Trustee 1 0 X 0 0 0 Barry Rowan Trustee 1 0 X 0 0 0 Rev Samuel Schreiner III Trustee 1 0 X 0 0 0 Santiago Sedaca Trustee 1 0 X 0 0 0 Mary M Shahian Trustee 1 0 X 0 0 0 Aaron Shin Trustee 1 0 X 0 0 0 Dr Carrie Tibbles Trustee 2 0 X 0 0 0 Myron Ullman Vice Chair 5 0 X X 0 0 0 Suannah Young Trustee 1 0 X 0 0 0 Foster Chase Trustee 1 0 X 0 0 0 Dr Dorothy Chappell Trustee 2 0 X 0 0 0 David Wright Trustee 1 0 X 0 0 0 Dr Talal Debs Trustee 1 0 X 0 0 0 Douglas H Gilbert Trustee 1 0 X 0 0 0 Shapri LoMaglio Trustee 1 0 X 0 0 0 Mark Norman Trustee 2 0 X 0 0 0 D Michael Lindsay President 60 0 X 348410 0 72199 Paul Edwards Senior Vice President for Advancement 60 0 X 276980 0 29265 Daniel Tymann Executive Vice President 60 0 X 168572 0 26096 Janel Curry Provost 60 0 X 162627 0 14190 Michael Ahearn Vice President for Finance and Administration 60 0 X 159271 0 30894 Richard Sweeney Vice President for Marketing & Strategic Communications 60 0 X 132261 0 77193 Jennifer Jukanovich Vice President for Student Life 60 0 X 129804 0 25384 Janet Arndt Director of Graduate Program and Associate Professor 60 0 X 118829 0 14336 David Lee Professor of Physics 60 0 X 114206 0 24518 Sean Clark Professor of Kinesiology 60 0 X 112793 0 39681 1723753 0 353756 13 0 1 0 Bon Appetit Management Company PO Box 417632 Boston MA 02241 Dining Service Management 1149116 Windover Construction 66 Cherry Hill Dr Suite 2 Beverly MA 01915 Building Construction 457163 Wellington Trust Company 75 State Street Boston MA 02109 Investment Management 261805 Goodwin Proctor LLP Exchange Place Boston MA 02109 Legal services 232982 Grant Thornton LLP 33960 Treasury Center Chicago IL 60694 Auditing 177099 8 0 0 229928 0 623391 10894917 924271 11748236 Tuition and fees 611310 60019975 60019975 0 0 Residence Hall income 611310 10181372 10181372 0 0 Board Plan 611310 4428183 4428183 0 0 Balance and Mobility Center 621340 862877 862877 0 0 Summer Programs 611310 567962 567962 0 0 2691591 2691591 0 0 78751960 1161175 0 0 1161175 0 0 0 0 0 0 0 0 565578 0 0 0 565578 0 565578 0 0 565578 3663810 591450 2566932 478040 1096878 113410 1210288 0 0 1210288 800 229928 47231 -46431 0 -46431 0 93390806 78751960 0 2890610 0 0 24420690 24420690 3441872 3441872 0 0 1265875 0 946162 319713 219342 194342 0 25000 28362276 21335908 5277448 1748920 1117892 838137 205786 73969 7216421 5183490 1501700 531231 1952071 1400685 406074 145312 0 0 0 0 188021 0 188021 0 187295 0 187295 0 0 0 0 0 56381 56381 293729 293729 6834425 5262973 1059582 511870 222672 137844 0 84828 2528327 1723020 500401 304906 1387759 554684 733229 99846 0 0 0 0 4207219 4067290 117548 22381 3266295 2499086 234239 532970 0 0 0 0 43023 37955 3328 1740 0 0 0 0 0 0 0 0 4949671 4609257 285647 54767 315864 100063 213082 2719 Allocation of Physical Plant 0 4653443 -4666998 13555 Special Events 1524980 551382 94989 878609 Professional Development 210110 139050 65330 5730 Student Organizations 206376 206376 0 0 148936 128196 10466 10274 94567522 81485743 7657058 5424721 1615883 1204810 395398 163226 28315032 23844761 1648502 1753278 121593 184967 0 0 0 0 55706 21690 650706 679423 170870134 115753297 57403148 55116837 10055033 10508622 39624977 45849111 3233361 3185083 0 0 704900 2700944 143824239 145212752 1541178 2791846 0 0 2291344 1811159 33787222 32613133 284662 268172 0 0 138835 1843522 0 0 8744556 7079901 46787797 46407733 X 26416028 24292138 24442622 25718107 46177792 48794774 97036442 98805019 143824239 145212752 X -1176716 1577793 0 0 0 1367500 X 0 1 X 1 1 1 X 8552250 9284257 11216669 33469811 11748236 74271223 0 0 0 0 0 0 0 0 0 0 0 0 8552250 9284257 11216669 33469811 11748236 74271223 27204988 47066235 851227 779533 949409 1055786 1726753 5362708 0 0 0 0 0 0 25400 0 42570 5265 800 74035 79707966 386996671 0.59048 0.56281 X Schedule A, Part II, Line 10 The other income is gross income from fundraising events. See Part VIII, line 8a. 0 0 X X X 0 0 1 X 49942959 5843872 3388246 1369542 995212 0 56810323 44166187 2727170 5441734 1415902 976230 0 49942959 44316144 1792579 -392561 1007849 542126 0 44166187 44008437 1006476 780514 964018 515265 0 44316144 37938929 1765931 5736994 956192 477225 0 44008437 0.203 0.65 0.147 0 0 0 1597272 1597272 0 126408544 76994485 49414059 0 0 0 0 0 31545089 28332896 3212193 0 11319229 10425916 893313 55116837 0 45849111 F 45849111 0 Conditional asset retirement obligation 407428 Fair value interest rate swap 2674232 Perkins loan advances 2526841 Annuity payment obligations 1471400 7079901 X 67067573 1577793 0 0 235264 1813057 65254516 293729 27842561 28136290 93390806 65298996 0 0 0 343398 343398 64955598 293729 29318195 29611924 94567522 Schedule D, Part III, Line 1 The College holds certain collections of works of art and furnishings. These collections are housed in a protected environment and are used for exhibition purposes for the public, for education and research, as well as for the furtherance of service to the public. These collections are not disposed of for financial gains nor are they encumbered in any manner. Accordingly, these collections are not capitalized or recorded for purposes of preparing the accompanying financial statements. Schedule D, Part III, Line 4 Occasionally the College receives gifts of art or collectibles which are put on display in various buildings throughout the campus. We also maintain library archives of College historical documents and book collections kept for posterity. Schedule D, Part IV, Line 2b The College maintains custodial or "pass through" accounts for Federal student loans, Pell grant and state grants. Funds are held in these accounts until distributed to individual students. The College also maintains custodial accounts for student government and student ministry groups and activities. Schedule D, Part V, Line 4 The intended use of endowment funds is driven by donor restrictions on our endowments. Approximately 65% of appropriated revenues this year were in scholarship awards. 20% of revenues supported general activities and physical plant. The remaining 15% was allocated to instructional activities and academic support programs. Distributions of income are made using a total return method. We used a spending rate of 6% of the 3 year rolling average of the fair market value of the investments Schedule D, Part X, Line 2 The College is a not-for-profit organization as described in Section 501(c)(3) of the Internal Revenue Code, as amended (the "Code"), and is generally exempt from income taxes pursuant to Section 501(a) of the Code. The College is required to assess uncertain tax positions and has determined that there were no such positions that are material to the financial statements. Schedule D, Part XI, Line 2d This figure includes the FWS apportionment budget allocation of 188,033 included in income on the financial statements, special events expenses of 47,231 included in expense on the financial statements. Schedule D, Part XI, Line 4b Included here are: scholarships and grants of 27,387,268 treated as tuition discount on the financial statements; Federal financial aid and grants of 455,294 treated as pass through activity on the financial statements and not reflected in income; $1 rounding issue. Schedule D, Part XII, Line 2d This figure includes: FWS apportionment budget allocation of 188,033 included in income on the financial statements; special events expenses of 47,231 included in expense on the financial statements; change in fair value of split interest agreements of 108,133 and rounding of $1. Schedule D, Part XII, Line 4b Included here are: scholarships and grants of 27,387,268 treated as tuition discount on the financial statements; Federal financial aid and grants of 455,294 treated as pass through activity on the financial statements and not reflected in expense; change in fair value of interest rate swap agreements of 1,475,633. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Given the technology available today, we have invested in our web site as the way to reach the most students. Our racially nondiscriminatory policy is posted on our web site. Our promotional activities and recruiting efforts in each geographic area are designed to inform students of all racial segments interested in a Christian college of the availability of Gordon College. Schedule E, Part I, Line 6 Gordon College receives Title IV funds for aid to students from the Department of Education for Federal Work Study, FSEOG, Federal Pell grant and other Federal student aid grant programs. 1 Europe (including Iceland and Greenland) 1 24 Program Services Study Abroad 1739150 Central America and the Caribbean 0 0 Program Services Study Abroad 86072 South America 0 0 Program Services Study Abroad 41950 Middle East and North Africa 0 0 Program Services Study Abroad 50675 Sub-Saharan Africa 0 0 Program Services Study Abroad 74779 East Asia and the Pacific 0 0 Program Services Study Abroad 145231 Europe (including Iceland and Greenland) 0 0 Program Services Global Internships 1000 Central America and the Caribbean 0 0 Program Services Global Internships 3050 Sub-Saharan Africa 0 0 Program Services Global Internships 4393 East Asia and the Pacific 0 0 Program Services Global Internships 4178 Central America and the Caribbean 0 0 Program Services Service Learning 49418 Europe (including Iceland and Greenland) 0 0 Program Services Study Abroad staff review 12356 Europe (including Iceland and Greenland) 0 0 Program Services Service Learning 15308 Central America and the Caribbean 0 0 Program Services Service Learning 71534 Sub-Saharan Africa 0 0 Program Services Service Learning 16593 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Service Learning 12146 Russia and the newly independent States 0 0 Program Services Service Learning 4250 Europe (including Iceland and Greenland) 0 0 Fundraising Donor Cultivation 84042 East Asia and the Pacific 0 0 Program Services Recruitment 16289 Europe (including Iceland and Greenland) 0 0 Grantmaking 80683 Central America and the Caribbean 0 0 Grantmaking 50590 South Asia 0 0 Grantmaking 155495 Middle East and North Africa 0 0 Grantmaking 49250 Sub-Saharan Africa 0 0 Grantmaking 448325 East Asia and the Pacific 0 0 Grantmaking 2128231 North America (including Canada and Mexico, but not the United States) 0 0 Grantmaking 52146 South America 0 0 Grantmaking 420410 Russia and the newly independent States 0 0 Grantmaking 56742 1 24 5874286 Scholarships and grants Europe (including Iceland and Greenland) 3 80683 Account credit 0 Scholarships and grants Central America and the Caribbean 3 50590 Account credit 0 Scholarships and grants South Asia 6 155495 Account credit 0 Scholarships and grants Middle East and North Africa 2 49250 Account credit 0 Scholarships and grants Sub-Saharan Africa 19 448325 Account credit 0 Scholarships and grants East Asia and the Pacific 107 2128231 Account credit 0 Scholarships and grants North America (including Canada and Mexico, but not the United States) 3 52146 Account credit 0 Scholarships and grants South America 16 420410 Account credit 0 Scholarships and grants Russia and the newly independent States 2 56742 Account credit 0 0 0 0 0 0 0 Schedule F, Part I, Line 2 Grants and scholarships to international students are treated as tuition discounts and are applied as accounting credits on each student's bill. They are not paid directly to the student. Merit scholarships are awarded based on academic criteria and are renewed annually based on satisfactory GPA requirements that are verified by the Registrar's Office. Donated scholarship funds are awarded based on criteria provided by donors. Specific eligibility is verified annually by the Registrar's Office, Admissions and the Financial Aid Office. Need based grants are awarded based on the student's determined financial need. The College uses information provided by the CSS Profile of the College Board. The grant amount is carried forward from year to year unless there is a significant change in determined financial need. X X X X X X X 1 Paul Veerman 259 Grovefield Dr Fort Mill SC 29715 The Paul Veerman contract specifically states that he will invoice on a time and materials basis with an itemized listing of expenses and original receipts. The College paid $7,781 in expenses to Paul Veerman. The contract states that he will raise funds in the Southeastern Territory of the U.S. for charitable purposes to be received at Gordon College. At no time will he receive or control funds, assets or property solicited for charitable purposes or employ, procure, or engage any compensated person to solicit, receive, or control funds, assets, or property 0 115406 56381 59025 115406 56381 59025 All States CFL Dinner 230728 229928 800 0 0 0 35560 0 11671 0 0 230728 229928 800 0 0 0 35560 0 11671 47231 -46431 1 Scholarships and grants to Gordon College students 1411 23945396 0 Federal SEOG grants 227 162460 0 Federal Work-Study 381 206033 0 Federal Teach grants 24 86801 0 AJ Gordon Mission Fellowship Award 5 5000 0 Center for Entrepreneurial Leadership Awards 4 15000 0 Schedule I, Part I, Line 2 Gordon College awards three types of grants/scholarships: merit scholarships, need-based grants and endowment funded restricted scholarships. Merit scholarships are awarded based on the incoming student's academic criteria determined by the Admissions Office. These scholarships are renewed annually by verification of the Registrar's Office that cumulative GPA requirements are met. Need-based grants are awarded based on the student's determined financial need. We determine financial need using information provided by the FAFSA. We practice level-funding of the need-based grants to future years unless there is a significant change in determined financial need. Endowment funded restricted scholarships are awarded based on criteria established by donors. The criteria information on specific eligible students is provided by the Registrar, Admissions and Financial Aid Offices. Students are evaluated annually to verify they continue to meet the donor criteria for an endowment award. X X 1 1 X X X 0 0 0 0 0 0 0 1 0 D Michael Lindsay President 327355 0 20000 0 1055 0 0 0 72199 0 420609 0 0 0 Paul Edwards Senior Vice President for Advancement 251494 0 20000 0 5486 0 0 0 29265 0 306245 0 0 0 Richard Sweeney Vice President for Marketing & Strategic Communications 126414 0 5000 0 847 0 0 0 77193 0 209454 0 0 0 Daniel Tymann Executive Vice President 158154 0 7000 0 3418 0 0 0 26096 0 194668 0 0 0 Michael Ahearn Vice President for Finance and Administration 158400 0 0 0 871 0 0 0 30894 0 190165 0 0 0 Janel Curry Provost 161646 0 0 0 981 0 0 0 14190 0 176817 0 0 0 Jennifer Jukanovich Vice President for Student Life 122354 0 7000 0 450 0 0 0 25384 0 155188 0 0 0 Sean Clark Professor of Kinesiology 112343 0 0 0 450 0 0 0 39681 0 152474 0 0 0 Schedule J, Part I, Line 1a Travel for companions: Occasionally spouses of officers accompany them on business trips for the College. In order to be treated as a working condition fringe benefit, the College requires substantiation of the trip as a bonafide business expense for both the officer and the spouse. If there is no business purpose for the spouse, the spousal travel is treated as taxable income to the officer or the officer reimburses the College. Housing allowance or residence for personal use: One listed person received this benefit. The President is required to live in on-campus housing for hosting purposes and 24/7 availability to the campus community. Because of this requirement, it is excluded from wages under Section 119 of the IRS code. The housing value included in non-taxable compensation was $36,915. Schedule J, Part I, Line 7 Officers were given bonuses for exceeding the goals and expectations assigned to them for the year. Recommendations for bonuses are made by the President to the executive committee of the board. The executive committee of the board reviews and approves the bonuses. A Massachusetts Development Finance Agency 043431814 2013-02-19 38480000 Refund prior issue (issued 10/31/2012) 0 0 0 A 0 0 38480000 0 0 0 0 0 0 0 38480000 0 2012 1 0 1 1 A 0 0 1 1 0 0.00759 0 0.00759 0 0 1 A 0 0 1 0 1 1 Citizens Bank NA 10 0 0 0 0 1 A 1 Schedule K, Part II, Line 6-02/19/2013 38,480,000 Massachusetts Development Finance Agency The balance of the escrow account was $0 as of the reporting date. An escrow account was used at the time of the issuance until 11/16/2009 per the bond agreement. Schedule K, Part IV, Line 3-02/19/2013 38,480,000 Massachusetts Development Finance Agency The College has multiple interest rate swap agreements, with terms (in years) 10, 20, 26.2, 10, and 19 for the $30,000,000 issuance and terms (in years) 10, 20, 26.2, and 10 for the $10,000,000 issuance. Gordon College put in the longest swap term in line 3c, since we are only able to input one term. Schedule K, Part V-02/19/2013 38,480,000 Massachusetts Development Finance Agency At the time of the 2009 bond issuance, written post-issuance compliance procedures had not been enacted. After June 30, 2012, the College did identify a violation of Federal tax requirements related to maintaining ownership of property purchased with bond proceeds. The College enacted post-issuance compliance procedures and subsequently went through the Voluntary Closing Agreement Program. A VCAP agreement has been approved by the IRS, thus resolving the issue. D Michael Lindsay President Premium split dollar life insurance arrangement X 180000 184967 0 1 1 184967 NA not required for colleges NA not required for colleges 198085 Scholarship Merit scholarships Jonathan Tymann brother of Executive Vice President 149929 Employment compensation 0 Rebecca Lindsay spouse of President 25000 Employment compensation 0 Sarah Welch daughter of Executive Vice President 42223 Employment compensation 0 Schedule L, Part II The loan amount described in Schedule L, Part II, reflects premiums advanced to an executive for the purchase of life insurance, whereby each premium is treated as a loan to the executive for tax purposes under IRC Section 26 C.F.R. § 1.7872-15 and will be repaid to the organization, including principal plus cumulative interest at rate established by the Internal Revenue Service. Schedule L, Part IV Three relatives of officers are also employed by Gordon College. X 33 924271 fair market value on date received 0 0 1 0 Schedule M, Part I, Line 9 The number in Column B is the total number of contributions. Schedule M, Part I, Lines 25-28 The number in Column B is the total number of contributions. Schedule M, Part I, Line 33 Institutional policy for works of art is to not record a gift value. We do not capitalize our collections as allowed under SFAS 116 (ASC 958-360-25). Form 990, Part V, Line 3b Analyzing implications of IRS Notice 2018-99. Form 990, Part VI, Section A, Line 2 : One of our trustees, David Beatty, is the CEO of Daintree Advisors. Another trustee, Mary Shahian is the Managing Director of Daintree Advisors. Trustee, Lisa Forkner's husband is also employed by Daintree Advisors. Form 990, Part VI, Section B, Line 11b The controller prepares the 990 and submits it for review to the Vice President for Finance and the President. The Form 990 is also reviewed by tax advisors from a national accounting firm. Once the Form 990 is approved by the President and Vice President, prior to filing with the Internal Revenue Service, the Form 990, as it will ultimately be filed, is provided to the board for review and approval. Form 990, Part VI, Section B, Line 12c An annual Disclosure Form delineating conflicts is distributed to all trustees at the annual board meeting and must be signed by each trustee. A copy is mailed to any trustee who is absent and must be signed and returned. Trustees must recuse themselves from any discussion of or vote on any issue involving conflicts of interest. Key employees and officers must also sign an annual conflict of interest form which clearly delineates conflicts of interest. The Vice President for Finance and Administration monitors and reviews the conflict of interest statements. The President's Office collects and maintains them. Form 990, Part VI, Section B, Line 15 The executive committee of the board serves as the compensation committee for the president's position. The executive committee is comprised of independent board members. CCC, CCCU and other peer institutions compensation studies of college presidents are reviewed by the committee and the salary is set by committee vote. The president has an annual review by the committee and is judged based on attainment of goals for the year. The president submits compensation comparability data to the committee for the provost, vice president for finance and executive vice president positions. Compensation increases and bonuses, if any, are based upon job performance and the independent studies. Minutes are kept of the process and the committee vote. The last review process took place in 2018. Form 990, Part VI, Section C, Line 19 Our governing documents are available upon request and on our public web site. Our conflict of interest policy is available on our public web site. Our financial statements are available upon request and copies are maintained in the College library. Form 990, Part XI, Line 9 Other changes in net assets include: Change in fair value of split interest agreements (108,133) Interest rate swap fair value adjustment 1,475,633 Gordon College Foundation 255 Grapevine Road Wenham MA 01984 222610484 Advise on land use MA 501(c)3 12-1 Gordon College 1 Charitable Remainder Trusts (4) NA NA NA MA 01984 Charitable gift MA N/A T 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0