UNITIL UNION VOLUNTARY EMPLOYEE BENEFIT TRUST: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: UNITIL UNION VOLUNTARY EMPLOYEE BENEFIT TRUST (EIN 20-4391011)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-07
IRS object ID: 201433119349300538
Schema version: 2013v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-07T09:38:28-06:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	043499945	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CARON & BLETZER PLLC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 668 51 CHURCH STREET	AddressLine1
City	KINGSTON	City
State	NH	State
ZIP Code	03848	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	204391011	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNITIL UNION VOLUNTARY EMPLOYEE BENEFIT TRUST	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	UNIT	BusinessNameControlTxt
Phone	6037736490	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 LIBERTY LANE WEST	AddressLine1
City	HAMPTON	City
State	NH	State
ZIP Code	038421720	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GEORGE LONG JR	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Phone	6037736490	PhoneNum
Signature	2014-11-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CATHERINE E CARON CPA	PreparerPersonNm
PTIN	P01270650	PTIN
Phone	6036424862	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GEORGE LONG JR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 LIBERTY LANE WEST	AddressLine1
City	HAMPTON	City
State	NH	State
ZIP Code	038421720	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$6,209,668	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	NA	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2004	FormationYr
Legal Domicile State	NH	LegalDomicileStateCd
Activity Or Mission	TO FUND HEALTH AND WELFARE BENEFIT EXPENSES	ActivityOrMissionDesc
Voting Members Governing Body	1	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$922,488	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,035,289	CYProgramServiceRevenueAmt
PY Investment Income	$113,545	PYInvestmentIncomeAmt
CY Investment Income	$89,602	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$95,365	CYOtherRevenueAmt
PY Total Revenue	$1,036,033	PYTotalRevenueAmt
CY Total Revenue	$2,220,256	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,129,497	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$867,748	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$22,812	PYOtherExpensesAmt
CY Other Expenses	$85,176	CYOtherExpensesAmt
PY Total Expenses	$1,152,309	PYTotalExpensesAmt
CY Total Expenses	$952,924	CYTotalExpensesAmt
PY Revenues Less Expenses	-$116,276	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,267,332	CYRevenuesLessExpensesAmt
Total Assets BOY	$854,799	TotalAssetsBOYAmt
Total Assets EOY	$2,097,701	TotalAssetsEOYAmt
Total Liabilities BOY	$65,748	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$789,051	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,097,701	NetAssetsOrFundBalancesEOYAmt
Mission	TO FUND HEALTH AND WELFARE BENEFIT EXPENSES	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$952,924	ExpenseAmt
Revenue	$2,220,256	RevenueAmt
Desc	PAYMENT OF HEALTH AND WELFARE BENEFIT EXPENSES FOR UNITIL RETIREES, AS PERMITTED UNDER IRC SECTION 501(C)(9)	Desc
Total Program Service Expenses	$952,924	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	1	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	0	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GEORGE LONG JR	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	6037736490	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 LIBERTY LANE WEST	AddressLine1
City	HAMPTON	City
State	NH	State
ZIP Code	038421720	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp

Field	Value	IRS element (for citing)
Person	SEI PRIVATE TRUST COMPANY	PersonNm
Title	INSTITUTIONAL TRUSTEE	TitleTxt
Average Hours Per Week	5.00	AverageHoursPerWeekRt
Institutional Trustee	Yes (X)	InstitutionalTrusteeInd
Reportable Comp From Org	$5,201	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$18,302	ReportableCompFromRltdOrgAmt
Other Compensation	$0	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$5,201	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$18,302	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PLAN CONTRIBUTIONS	Desc
Business	525100	BusinessCd
Total Revenue Column	$2,035,289	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,035,289	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,035,289	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,965	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,965	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$4,053,049	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$3,989,412	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$63,637	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$63,637	TotalRevenueColumnAmt
Related Or Exempt Func Income	$63,637	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	NET APPRECIATION IN FAIR VALUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$95,365	TotalRevenueColumnAmt
Related Or Exempt Func Income	$95,365	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$95,365	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,220,256	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,220,256	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$867,748	TotalAmt
Program Services	$867,748	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$65,483	TotalAmt
Program Services	$65,483	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,493	TotalAmt
Program Services	$14,493	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$4,808	TotalAmt
Program Services	$4,808	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$392	TotalAmt
Program Services	$392	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$952,924	TotalAmt
Program Services	$952,924	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$851,806	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,162	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$2,093,185	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$831	BOYAmt
EOY	$4,516	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$854,799	BOYAmt
EOY	$2,097,701	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$65,748	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$65,748	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$789,051	BOYAmt
EOY	$2,097,701	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$789,051	BOYAmt
EOY	$2,097,701	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$854,799	BOYAmt
EOY	$2,097,701	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,267,332	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$41,318	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8A	THE TRUST IS A VEBA TRUST AS DEFINED UNDER IRC SECTION 501(C)(9). IT IS GOVERNED BY THE TRUST DOCUMENT BY WHICH THE TRUST WAS CREATED. AS SUCH, IT DOES NOT HAVE A GOVERNING BODY, AND WE HAVE RESPONDED ACCORDINGLY, STATING THAT THE TRUST DOES NOT HAVE CONTEMPORANEOUS DOCUMENTATION OF MEETINGS OR ACTIONS UNDERTAKEN DURING THE YEAR.
FORM 990, PART VI, SECTION A, LINE 8B	THE TRUST IS A VEBA TRUST AS DEFINED UNDER IRC SECTION 501(C)(9). IT IS GOVERNED BY THE TRUST DOCUMENT BY WHICH THE TRUST WAS CREATED. AS SUCH, IT DOES NOT HAVE A GOVERNING BODY, AND WE HAVE RESPONDED ACCORDINGLY, STATING THAT THE TRUST DOES NOT HAVE CONTEMPORANEOUS DOCUMENTATION OF MEETINGS OR ACTIONS UNDERTAKEN DURING THE YEAR.
FORM 990, PART VI, SECTION B, LINE 11	THE TRUST IS A VEBA TRUST AS DEFINED UNDER IRC SECTION 501(C)(9). IT IS GOVERNED BY THE TRUST DOCUMENT BY WHICH THE TRUST WAS CREATED. AS SUCH, IT DOES NOT HAVE A GOVERNING BODY, AND WE HAVE RESPONDED ACCORDINGLY. THE TAX RETURN IS PREPARED BY AN INDEPENDENT FIRM. THE PREPARED RETURN IS THEN SUBMITTED TO THE PERSON DESIGNATED BY THE TRUST FOR REVIEW BEFORE THE RETURN IS SIGNED AND SUBMITTED FOR FILING.
FORM 990, PART VI, SECTION C, LINE 19	THIS IS AN IRC SECTION 501(C)(9) VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION WHICH COVERS ONLY ELIGIBLE EMPLOYEES OF UNITIL. THERE IS NO SOLICITATION OF CONTRIBUTIONS OR INVOLVEMENT OF THE GENERAL PUBLIC. THEREFORE, THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:	TO ADJUST ASSETS ORIGINALLY RECORDED AT COST TO FMV 41,318.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	UNITIL NON-UNION VOLUNTARY EMPLOYEE BENEFIT TRUST	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 LIBERTY LANE WEST	AddressLine1
City	HAMPTON	City
State	NH	State
ZIP Code	038421720	ZIPCode

Field	Value	IRS element (for citing)
EIN	900241683	EIN
Primary Activities	VEBA TO FUND BENEFIT EXPENSES	PrimaryActivitiesTxt
Legal Domicile State	NH	LegalDomicileStateCd
Exempt Code Section	501(C)(9)	ExemptCodeSectionTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd