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OHIO SOCIETY OF ANESTHESIOLOGISTS: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
OHIO SOCIETY OF ANESTHESIOLOGISTS (EIN 34-0866225)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-20
IRS object ID
202631409349301513
Schema version
2025v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-20T15:49:10-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311401523PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ARVO ADVISORS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11550 OLD HENDERSON ROAD STE 100AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43220ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340866225EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OHIO SOCIETY OF ANESTHESIOLOGISTSBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlOHIOBusinessNameControlTxt
Phone6147849721PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13757 INDIANOLA AVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43214ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID COREYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6147849721PhoneNum
Signature2026-05-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK P MURPHYPreparerPersonNm
PTINP00746633PTIN
Phone6144593182PhoneNum
Preparation2026-05-20PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKEITH ROLLER MDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1662 SADDLEBROOK DRAddressLine1Txt
CityYOUNGSTOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44504ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$545,863GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressOSAINC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1957FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionPROMOTE ANESTHESIOLOGYActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$306,987PYProgramServiceRevenueAmt
CY Program Service Revenue$359,471CYProgramServiceRevenueAmt
PY Investment Income$59,562PYInvestmentIncomeAmt
CY Investment Income$122,607CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$366,549PYTotalRevenueAmt
CY Total Revenue$482,078CYTotalRevenueAmt
PY Grants And Similar Paid$3,602PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$19,695CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$389,137PYOtherExpensesAmt
CY Other Expenses$472,519CYOtherExpensesAmt
PY Total Expenses$392,739PYTotalExpensesAmt
CY Total Expenses$492,214CYTotalExpensesAmt
PY Revenues Less Expenses-$26,190PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$10,136CYRevenuesLessExpensesAmt
Total Assets BOY$1,654,872TotalAssetsBOYAmt
Total Assets EOY$1,818,818TotalAssetsEOYAmt
Total Liabilities BOY$22,167TotalLiabilitiesBOYAmt
Total Liabilities EOY$11,962TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,632,705NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,806,856NetAssetsOrFundBalancesEOYAmt
MissionTHE OHIO SOCIETY OF ANESTHESIOLOGISTS PROMOTES SAFETY, RESEARCH AND EDUCATION IN THE FIELD OF ANESTHESIOLOGY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$250,021ExpenseAmt
Grant$17,249GrantAmt
Revenue$290,716RevenueAmt
DescANNUAL CONVENTION: EDUCATIONAL PROGRAMS AT ANNUAL CONVENTION WHICH ADDRESS ISSUES RELATING TO ANESTHESIOLOGY AND ELECTION OF OFFICERS FOR THE FOLLOWING YEAR TO CONTINUE THE ASSOCIATION'S FUNCTION OF PROMOTING LAWS AND PRACTICES THAT BENEFIT THE PROFESSION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$3,935ExpenseAmt
DescNEWSLETTER: BIANNUAL NEWSLETTERS WHICH CONTAIN ARTICLES OF INTEREST TO THE PROFESSION ARE PREPARED AND MADE AVAILABLE TO ANESTHESIOLOGY MEMBERS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$219,525ExpenseAmt
Grant$2,446GrantAmt
Revenue$68,755RevenueAmt
DescNATIONAL CONVENTION: OHIO SOCIETY OF ANESTHESIOLOGISTS SENDS A DELEGATION TO THE AMERICAN SOCIETY OF ANESTHESIOLOGISTS' LEGISLATIVE CONFERENCE TO VOTE ON POLICIES AND PROCEDURES THAT SET NATIONAL STANDARDS FOR ANESTHESIOLOGISTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$473,481TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVID COREYPersonNm
Phone6147849721PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13757 INDIANOLA AVEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43214ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KEITH ROLLER MD
PRESIDENT8.00Yes (X)Yes (X)$0$0$0
BENU MAKKED MD
PRESIDENT EL3.50Yes (X)Yes (X)$0$0$0
LESLEY GILBERTSON MD
VICE PRESIDE3.00Yes (X)Yes (X)$0$0$0
JESSICA LOVICH-SAPOLA MD
SECRETARY-TR6.00Yes (X)Yes (X)$0$0$0
ALLEN KEEBLER DO
ASST SECRETA1.00Yes (X)Yes (X)$0$0$0
VICTOR DAVILA MD
IMMED PAST P1.00Yes (X)Yes (X)$0$0$0
JOHN CROWE MD
DISTRICT 1 D1.00Yes (X)$0$0$0
KATHERINE TURNER MD
DISTRICT 2 D1.00Yes (X)$0$0$0
DANIEL GRUM MD
DISTRICT 3 D1.00Yes (X)$0$0$0
JAGAN DEVARAJAN MD
DISRICT 4 DI1.00Yes (X)$0$0$0
STEVEN SCHARF DO
DISTRICT 5 D1.00Yes (X)$0$0$0
KENNETH MORAN MD
DISTRICT 6 D1.00Yes (X)$0$0$0
DAVID COREY
EXECUTIVE DI1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES$327,408$327,408
ANNUAL CONFERENCE$32,063$32,063
FieldValueIRS element (for citing)
Total Program Service Revenue$359,471TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$56,124TotalRevenueColumnAmt
Related Or Exempt Func Income$56,124RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$110,072SecuritiesAmt
Other$20,196OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$63,785SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$46,287SecuritiesAmt
Other$20,196OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$66,483TotalRevenueColumnAmt
Related Or Exempt Func Income$66,483RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$482,078TotalRevenueColumnAmt
Related Or Exempt Func Income$482,078RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$17,249TotalAmt
Program Services$17,249ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,446TotalAmt
Program Services$2,446ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$93,100TotalAmt
Program Services$93,100ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,370TotalAmt
Management And General$4,370ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$128,574TotalAmt
Program Services$128,574ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$13,719TotalAmt
Management And General$13,719ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$14,286TotalAmt
Program Services$14,286ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,514TotalAmt
Program Services$1,935ProgramServicesAmt
Management And General$579ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,000TotalAmt
Program Services$2,000ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,382TotalAmt
Program Services$12,382ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$198,981TotalAmt
Program Services$198,981ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,528TotalAmt
Program Services$2,528ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Total$65TotalAmt
Management And General$65ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$492,214TotalAmt
Program Services$473,481ProgramServicesAmt
Management And General$18,733ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,816BOYAmt
EOY$788EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$112,641BOYAmt
EOY$92,466EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,535,415BOYAmt
EOY$1,725,564EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,654,872BOYAmt
EOY$1,818,818EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$22,167BOYAmt
EOY$11,962EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,167BOYAmt
EOY$11,962EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,632,705BOYAmt
EOY$1,806,856EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,632,705BOYAmt
EOY$1,806,856EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,654,872BOYAmt
EOY$1,818,818EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$10,136ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$184,287NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (true)AgreeCarryoverPriorYearInd
Dues Assessments$327,408DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$128,574NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov-$10,373NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$118,201NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$81,852AggregateReportedDuesNtcAmt
Carried Over$36,349CarriedOverAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CLEVELAND CLINIC FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16801 BRECKSVILLE ROAD RK1-85AddressLine1Txt
CityINDEPENDENCECityNm
State AbbreviationOHStateAbbreviationCd
ZIP44131ZIPCd
FieldValueIRS element (for citing)
Recipient EIN912153073RecipientEIN
IRC Section501C3IRCSectionDesc
Cash Grant$9,999CashGrantAmt
Purpose Of GrantRESEARCHPurposeOfGrantTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THE OHIO SOCIETY OF ANESTHESIOLOGISTS IS A MEMBERSHIP ORGANIZATION COMPRISED OF SEVEN CLASSES OF MEMBERSHIP: ACTIVE, RESIDENT, RETIRED, AFFILIATE, MEMBER OF DISTINGUISHED SERVICE, MEDICAL STUDENT AND ANESTHESIA ASSISTANT
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS ELECT THE GOVERNING BOARD AT THE ANNUAL MEETING EACH YEAR. ACTIVE MEMBERS AND MEMBERS OF DISTINGUISHED SERVICE ARE ENTITLED TO VOTE.
FORM 990, PAGE 6, PART VI, LINE 7BALL BYLAW CHANGES RECOMMENDEDD BY THE GOVERNING BODY MUST BE APPROVED BY THE MEMBERSHIP AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND REVIEWED BY MANAGEMENT CONSULTANT AND AVAILABLE FOR BOARD REVIEW UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 19ALL GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST