COMMUNITY ARTS STABILIZATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY ARTS STABILIZATION (EIN 46-1897606)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-06
IRS object ID: 202033119349302588
Schema version: 2019v5.1
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 A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-06T17:31:38-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	943108253	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NOVOGRADAC & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	211 E OCEAN BLVD SUITE 600	AddressLine1Txt
City	LONG BEACH	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90802	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461897606	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY ART STABILIZATION TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMM	BusinessNameControlTxt
Phone	4155569888	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	70 OTIS STREET	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94103	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MOY ENG	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	4155569888	PhoneNum
Signature	2020-11-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRYAN HUNG	PreparerPersonNm
PTIN	P01553971	PTIN
Phone	5624329482	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	128.92.54.106	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-06	IPDt
IP Tm	11:20:08	IPTm
IP Timezone	PS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	D5B63CD953F62E13250A7B490B9309A3EDAF8DDC	AtSubmissionCreationDeviceId
At Submission Filing Device Id	E6F289E87224A39FE7118A0E176AE0582075B4EA	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MOY ENG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	70 OTIS STREET	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94103	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,346,071	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://CAST-SF.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	PURCHASING AND LEASING SPACE FOR THE EXCLUSIVE USE OF NONPROFIT ARTS ORGANIZATIONS SERVING LOW INCOME COMMUNITIES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	6	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$10,323,108	PYContributionsGrantsAmt
CY Contributions Grants	$881,735	CYContributionsGrantsAmt
PY Program Service Revenue	$154,600	PYProgramServiceRevenueAmt
CY Program Service Revenue	$129,460	CYProgramServiceRevenueAmt
PY Investment Income	$106,832	PYInvestmentIncomeAmt
CY Investment Income	$215,907	CYInvestmentIncomeAmt
PY Other Revenue	-$190,732	PYOtherRevenueAmt
CY Other Revenue	-$197,473	CYOtherRevenueAmt
PY Total Revenue	$10,393,808	PYTotalRevenueAmt
CY Total Revenue	$1,029,629	CYTotalRevenueAmt
PY Grants And Similar Paid	$177,422	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$300,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$811,897	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$717,407	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$131,425	CYTotalFundraisingExpenseAmt
PY Other Expenses	$438,100	PYOtherExpensesAmt
CY Other Expenses	$640,527	CYOtherExpensesAmt
PY Total Expenses	$1,427,419	PYTotalExpensesAmt
CY Total Expenses	$1,657,934	CYTotalExpensesAmt
PY Revenues Less Expenses	$8,966,389	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$628,305	CYRevenuesLessExpensesAmt
Total Assets BOY	$22,226,990	TotalAssetsBOYAmt
Total Assets EOY	$21,790,790	TotalAssetsEOYAmt
Total Liabilities BOY	$110,349	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$87,647	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$22,116,641	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$21,703,143	NetAssetsOrFundBalancesEOYAmt
Mission	TO CREATE STABLE PHYSICAL SPACES FOR ARTS AND CULTURAL ORGANIZATIONS TO FACILITATE EQUITABLE URBAN TRANSFORMATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,352,464	ExpenseAmt
Grant	$300,000	GrantAmt
Revenue	$115,095	RevenueAmt
Desc	COMMUNITY ART STABILIZATION TRUST CREATES STABLE PHYSICAL SPACES FOR ARTS AND CULTURAL PROPERTIES FOR PURCHASE, MASTER LEASING, AND IMPLEMENTING COMPLEMENTARY INITIATIVES WHICH BUILD KNOWLEDGE AND CAPABILITY OF ARTS ORGANIZATIONS TO MAKE THOUGHTFUL, INFORMED DECISIONS REGARDING REAL ESTATE MATTERS. INITIATIVES INCLUDE THE KEEPING SPACE - OAKLAND PROGRAM WHICH PROVIDES TECHNICAL ASSISTANCE, NETWORKING OPPORTUNITIES, RESEARCH AND LIMITED RE-GRANTING FUNDS SUPPORTING ARTS ORGANIZATION'S EFFORTS TO FIND, SECURE AND MANAGE LONG-TERM REAL ESTATE PROJECTS.	Desc
Total Program Service Expenses	$1,352,464	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (1)	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	Yes (1)	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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	6	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	0	Form1098CFiledInd
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
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
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OWEN LEVIN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4155569888	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	70 OTIS STREET	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94103	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
ERIC RODENBECK
DIRECTOR	0.20	Yes (X)	Yes (X)	$0	$0	$0
JOSHUA SIMON
TREASURER	0.20	Yes (X)	Yes (X)	$0	$0	$0
SHELLEY TROTT
DIRECTOR	0.20	Yes (X)	Yes (X)	$0	$0	$0
DEBORAH CULLINAN
SECRETARY	0.20	Yes (X)	Yes (X)	$0	$0	$0
STEVEN OLIVER
PRESIDENT	0.20	Yes (X)	Yes (X)	$0	$0	$0
JIM BILDNER
DIRECTOR	0.20	Yes (X)	Yes (X)	$0	$0	$0
BRADY FORREST
DIRECTOR	0.20	Yes (X)	Yes (X)	$0	$0	$0
MOY ENG
EXECUTIVE DIRECTOR	40.00			$213,116	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$213,116	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VENTURA PARTNERS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	70 OTIS STREET	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94103	ZIPCd

Field	Value	IRS element (for citing)
Services	PROJECT MANAGEMENT & OFFICE LEASOR	ServicesDesc
Compensation	$168,480	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$881,735	AllOtherContributionsAmt
Total Contributions	$881,735	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DEVELOPER FEE	531390	$90,000	$90,000
CONSULTING FEE	541900	$37,000	$37,000
REIMBURSEMENT INCOME	561000	$2,460	$2,460

Field	Value	IRS element (for citing)
Total Program Service Revenue	$129,460	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$215,907	TotalRevenueColumnAmt
Related Or Exempt Func Income	$183,108	RelatedOrExemptFuncIncomeAmt
Exclusion	$32,799	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$118,969	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$316,442	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$197,473	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$197,473	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$197,473	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,029,629	TotalRevenueColumnAmt
Related Or Exempt Func Income	$115,095	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$32,799	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$300,000	TotalAmt
Program Services	$300,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$213,116	TotalAmt
Program Services	$145,629	ProgramServicesAmt
Management And General	$35,519	ManagementAndGeneralAmt
Fundraising	$31,968	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$452,189	TotalAmt
Program Services	$308,996	ProgramServicesAmt
Management And General	$75,365	ManagementAndGeneralAmt
Fundraising	$67,828	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$7,705	TotalAmt
Program Services	$5,265	ProgramServicesAmt
Management And General	$1,284	ManagementAndGeneralAmt
Fundraising	$1,156	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$44,397	TotalAmt
Program Services	$30,338	ProgramServicesAmt
Management And General	$7,400	ManagementAndGeneralAmt
Fundraising	$6,659	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$32,950	TotalAmt
Program Services	$30,606	ProgramServicesAmt
Management And General	$2,161	ManagementAndGeneralAmt
Fundraising	$183	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$22,384	TotalAmt
Program Services	$20,792	ProgramServicesAmt
Management And General	$1,468	ManagementAndGeneralAmt
Fundraising	$124	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$416,065	TotalAmt
Program Services	$386,469	ProgramServicesAmt
Management And General	$27,289	ManagementAndGeneralAmt
Fundraising	$2,307	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$114,543	TotalAmt
Program Services	$78,271	ProgramServicesAmt
Management And General	$19,091	ManagementAndGeneralAmt
Fundraising	$17,181	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$25,920	TotalAmt
Program Services	$25,920	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,197	TotalAmt
Program Services	$9,019	ProgramServicesAmt
Management And General	$2,200	ManagementAndGeneralAmt
Fundraising	$1,978	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,495	TotalAmt
Program Services	$1,705	ProgramServicesAmt
Management And General	$416	ManagementAndGeneralAmt
Fundraising	$374	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,860	TotalAmt
Program Services	$1,860	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,113	TotalAmt
Program Services	$7,594	ProgramServicesAmt
Management And General	$1,852	ManagementAndGeneralAmt
Fundraising	$1,667	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,657,934	TotalAmt
Program Services	$1,352,464	ProgramServicesAmt
Management And General	$174,045	ManagementAndGeneralAmt
Fundraising	$131,425	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,628,875	BOYAmt
EOY	$4,068,341	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,210,392	BOYAmt
EOY	$1,317,059	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$111,734	BOYAmt
EOY	$114,235	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$14,931,867	BOYAmt
EOY	$14,931,867	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$1,146,427	BOYAmt
EOY	$1,146,318	EOYAmt

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$197,695	BOYAmt
EOY	$212,970	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,226,990	BOYAmt
EOY	$21,790,790	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$110,349	BOYAmt
EOY	$87,647	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$110,349	BOYAmt
EOY	$87,647	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,196,246	BOYAmt
EOY	$16,196,246	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,920,395	BOYAmt
EOY	$5,920,395	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,116,641	BOYAmt
EOY	$21,703,143	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,226,990	BOYAmt
EOY	$21,790,790	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$628,305	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$214,807	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,050,200	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,735,400	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,237,214	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,651,047	CurrentTaxYearMinus1YearAmt
Current Tax Year	$881,735	CurrentTaxYearAmt
Total	$15,555,596	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,050,200	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,735,400	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,237,214	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,651,047	CurrentTaxYearMinus1YearAmt
Current Tax Year	$881,735	CurrentTaxYearAmt
Total	$15,555,596	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$2,964,148	SubstantialContributorsTotAmt
Public Support Total170	$12,591,448	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,069	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,142	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,573	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$39,038	CurrentTaxYearMinus1YearAmt
Current Tax Year	$159,653	CurrentTaxYearAmt
Total	$224,475	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$83,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$103,750	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$68,725	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$73,740	CurrentTaxYearMinus1YearAmt
Current Tax Year	$37,000	CurrentTaxYearAmt
Total	$366,215	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$16,146,286	TotalSupportAmt
Gross Receipts Rltd Activities	$2,530,949	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.77980	PublicSupportCY170Pct
Public Support PY170	0.85610	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME:	FormAndLineReferenceDesc
Explanation	2015 CONSULTING: $ 83,000 2016 CONSULTING: $ 103,750 2017 CONSULTING: $ 68,725 2018 CONSULTING: $ 12,200 OTHER INCOME: $ 50,000 MISCELLANEOUS: $ 11,540 2019 CONSULTING: $ 37,000	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

Field	Value	IRS element (for citing)
Desc	CAST POWERHOUSE MANAGER	Desc
Book Value	$1,146,318	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$1,146,318	TotalBookValueProgramRltdAmt
Total Rev Etc Audited Fincl Stmt	$1,242,576	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$1,534	OtherRevenueAmt
Revenue Not Reported	$1,534	RevenueNotReportedAmt
Revenue Subtotal	$1,241,042	RevenueSubtotalAmt
Other Revenues Not Included	-$211,413	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$211,413	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,029,629	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,656,074	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,656,074	ExpensesSubtotalAmt
Other Expenses Not Included	$1,860	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,860	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,657,934	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	NET RENTAL LOSS - CAST 1007 MARKET, LLC 866. NET RENTAL LOSS - CAST 80 TURK, LLC 777. FLOW THROUGH (INCOME) LOSS - CAST POWERHOUSE MANAGER, LLC -109.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	GRANT REVENUE -16,667. SUSPENDED LOSSES -194,746.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	AMORTIZATION 1,860.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE PERFORMING ARTS WORKSHOP INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2301 SAN JOSE AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	941614596	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$300,000	CashGrantAmt
Purpose Of Grant	LEASE SUPPORT FOR ADMINISTRATIVE SPACE	PurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	KEEPING SPACE - OAKLAND IS COMMUNITY ART STABILIZATION TRUST'S ("CAST") PILOT PROGRAM DEDICATED TO PROVIDING TRAINING AND FUNDING FOR OAKLAND ARTS AND CULTURAL ORGANIZATIONS SEEKING REAL ESTATE ASSISTANCE. WITH DIRECT FINANCIAL GRANTS, ONE-ON-ONE TECHNICAL ASSISTANCE, AND REAL ESTATE READINESS TRAINING, CAST'S GOAL IS TO PROVIDE SAFE, STABLE, PERMANENT, AND AFFORDABLE REAL ESTATE SOLUTIONS FOR OAKLAND'S LOCAL ARTS ORGANIZATIONS. KEEPING SPACE - OAKLAND RE-GRANTS FUNDS PROVIDED BY THE HEWLETT AND RAININ FOUNDATIONS TO ENTITIES THAT MEET THE ELIGIBILITY CRITERIA OUTLINED IN THE KEEPING SPACE - OAKLAND FINANCIAL ASSISTANCE PROGRAM GUIDELINES. CAST USES A SELECTION COMMITTEE TO EVALUATE THE CRITERIA AND ASSESS EACH APPLICANT. KEEPING SPACE - OAKLAND GRANT FUNDS ARE SOLELY USED FOR THE FOLLOWING ELIGIBLE EXPENSES: ACQUISITION EXPENSES, PLANNING EXPENSES, FACILITY IMPROVEMENT EXPENSES, RENTAL EXPENSES, AND MOVING EXPENSES.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	MOY ENG	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$213,116	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$213,116	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 AND SUPPORTING SCHEDULES ARE PREPARED BY TAX PREPARER. THE ORGANIZATION'S TREASURER WILL REVIEW FORM 990 WITH ANY QUESTIONS OR CONCERNS TO THE STAFF AND RECOMMEND ITS APPROVAL BY THE ENTIRE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	ACCORDING TO THE FRAMEWORK OUTLINED IN THE BYLAWS APPENDIX A: CONFLICT OF INTEREST POLICY, THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE IN REAL ESTATE TRANSACTIONS PERFORMED, WHICH IS THE ORGANIZATION'S CORE WORK, AND IN OTHER RELATED BUSINESS AREAS. THE BOARD AND EXECUTIVE DIRECTOR ARE CLEAR AND MINDFUL OF THE POSSIBLE CONFLICTS OF THE WORK IN WHICH THE ORGANIZATION EXECUTES. TO DATE, THE BOARD NOR EXECUTIVE DIRECTOR HAVE PRESENTED ISSUES REGARDING CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION'S DOCUMENTS WILL BE MADE AVAILABLE FOR PUBLIC INSPECTION UPON LETTER REQUEST UNDER INTERNAL REVENUE CODE SECTION 6104.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S DOCUMENTS WILL BE MADE AVAILABLE FOR PUBLIC INSPECTION UPON LETTER REQUEST UNDER INTERNAL REVENUE CODE SECTION 6104.
FORM 990, PART IX, LINE 11G	PROJECT TECHNICAL ASSISTANCE: PROGRAM SERVICE EXPENSES 318,302. MANAGEMENT AND GENERAL EXPENSES 22,475. FUNDRAISING EXPENSES 1,900. TOTAL EXPENSES 342,677. HONORARIUM: PROGRAM SERVICE EXPENSES 2,972. MANAGEMENT AND GENERAL EXPENSES 210. FUNDRAISING EXPENSES 18. TOTAL EXPENSES 3,200. REAL ESTATE CONSULTANT: PROGRAM SERVICE EXPENSES 38,490. MANAGEMENT AND GENERAL EXPENSES 2,718. FUNDRAISING EXPENSES 230. TOTAL EXPENSES 41,438. ADMIN TECHNICAL ASSISTANCE: PROGRAM SERVICE EXPENSES 26,705. MANAGEMENT AND GENERAL EXPENSES 1,886. FUNDRAISING EXPENSES 159. TOTAL EXPENSES 28,750.
FORM 990, PART XI, LINE 9:	AMORTIZATION EXPENSE 1,860. NET RENTAL LOSS - CAST 1007 MARKET, LLC 777. NET RENTAL LOSS - CAST 80 TURK, LLC 866. GRANT REVENUE 16,667. SUSPENDED LOSSES 194,746. FLOW THROUGH (INCOME) LOSS - CAST POWERHOUSE MANAGER, LLC -109.
FORM 990 PART XII, LINE 2C	THERE WERE NO CHANGES IN THE ORGANIZATION'S AUDIT OVERSIGHT PROCESS DURING THE YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd	OwnershipOwnershipPct
CAST 1007 MARKET LLC
1007 MARKET STREET	SAN FRANCISCO	CA	94103	611748683	REAL ESTATE	CA	COMMUNITY ARTS STABILIZATION TRUST	$66,480	$171,704	0	0	0.90000
CAST 80 TURK LLC
80 TURK STREET	SAN FRANCISCO	CA	94102	611750021	REAL ESTATE	CA	COMMUNITY ARTS STABILIZATION TRUST	$129,909	$312,063	0	Yes (1)	0.90000
CAST POWERHOUSE QALICB LLC
70 OTIS STREET	SAN FRANCISCO	CA	94103	384055470	REAL ESTATE	CA	CAST POWERHOUSE MANAGER LLC	-$902	$1,483,455	0	0	0.51000

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CAST POWERHOUSE MANAGER LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	70 OTIS STREET	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94103	ZIPCd

Field	Value	IRS element (for citing)
EIN	611863224	EIN
Primary Activities	INVESTING	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY ARTS STABILIZATION TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Share Of Total Income	-$911	ShareOfTotalIncomeAmt
Share Of EOY Assets	$1,161,041	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	Yes (1)	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	Yes (1)	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

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CAST 80 TURK LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	D	TransactionTypeTxt
Involved	$15,275	InvolvedAmt
Method Of Amount Determination	CASH	MethodOfAmountDeterminationTxt