BETA

IMAGINE LEADERSHIP ACADEMY: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
IMAGINE LEADERSHIP ACADEMY (EIN 46-2712702)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-02-12
IRS object ID
201830439349300048
Schema version
2016v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2018-02-12T14:06:28-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN203767687PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HHH CPA GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11250 OLD HENDERSON RDAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP432203606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN462712702EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IMAGINE LEADERSHIP ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIMAGBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12405 ROMIG RDAddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP443203826ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD BERDINEPersonNm
Person TitleTREASURERPersonTitleTxt
Signature2018-02-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIAN SCHNEIDERPreparerPersonNm
PTINP01394250PTIN
Phone6144514644PhoneNum
Preparation2018-02-06PreparationDt

Filing Security Information FilingSecurityInformation

FieldValueIRS element (for citing)
At Submission Creation Device Id2E30C34C23FC928CE6527A5FD889EDB09BC60595AtSubmissionCreationDeviceId
At Submission Filing Device Id898C1895B8F201315E3AD013D20E33E4FB790411AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD BERDINEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 162AddressLine1Txt
CityCUYAHOGA FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43222ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,826,423GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.IMAGINELEADERSHIPACADEMY.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionIMAGINE LEADERSHIP ACADEMY PARTNERS WITH PARENTS AND GUARDIANS IN THE EDUCATION OF THEIR CHILDREN BY PROVIDING HIGH QULITY SHCOOLS THAT PREPARE STUDENTS FOR LIVES OF LEADERSHIP, ACCOMPLISHMENT, AND EXEMPLARY CHARACTER.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers61TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,059,105PYContributionsGrantsAmt
CY Contributions Grants$1,826,423CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,059,105PYTotalRevenueAmt
CY Total Revenue$1,826,423CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$117,453PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$124,374CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,361,338PYOtherExpensesAmt
CY Other Expenses$2,412,097CYOtherExpensesAmt
PY Total Expenses$2,478,791PYTotalExpensesAmt
CY Total Expenses$2,536,471CYTotalExpensesAmt
PY Revenues Less Expenses-$419,686PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$710,048CYRevenuesLessExpensesAmt
Total Assets BOY$567,017TotalAssetsBOYAmt
Total Assets EOY$674,802TotalAssetsEOYAmt
Total Liabilities BOY$3,101,686TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,919,519TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$2,534,669NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,244,717NetAssetsOrFundBalancesEOYAmt
MissionIMAGINE LEADERSHIP ACADEMY PARTNERS WITH PARENTS AND GUARDIANS IN THE EDUCATION OF THEIR CHILDREN BY PROVIDING HIGH QUALITY SHCOOLS THAT PREPARE STUDENTS FOR LIVES OF LEADERSHIP, ACCOMPLISHMENT, AND EXEMPLARY CHARACTER.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,536,471ExpenseAmt
DescIMAGINE LEADERSHIP ACADEMY IS AN OHIO CHARTER SCHOOL WITH APPROXIMATELY 490 STUDENTS ENROLLED IN GRADES 1-6. THE SCHOOL PARTNERS WITH PARENTS AND GUARDIANS VIA SCHOOL CHOICE TO ACHIEVE THE SCHOOL'S MISSION. THE SCHOOL USES FIVE "MEASURES OF EXCELLENCE" TO EVALUATE ITS EFFECTIVENESS. THE MEASURES ARE ACADEMIC GROWTH, CHARACTER DEVELOPMENT, ECONOMIC SUSTAINABILITY, PARENT CHOICE, AND SHARED VALUES. THE SCHOOL HAS NO EMPLOYEES AND IS MANAGED BY IMAGINE SCHOOLS NON-PROFIT, INC.Desc
Total Program Service Expenses$2,536,471TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRICHARD BERDINEPersonNm
Phone3303791034PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 162AddressLine1Txt
CityCUYAHOGA FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43222ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MELODY LASTER
TRUSTEE2.00Yes (X)$0$0$0
CANDY BOWERS
TRUSTEE2.00Yes (X)$0$0$0
JAMES SNEED
TRUSTEE2.00Yes (X)$0$0$0
ERICA LUCAS
TRUSTEE2.00Yes (X)$0$0$0
GABRIELLE FOSTER
TRUSTEE2.00Yes (X)$0$0$0
RICHARD BERDINE
TREASURER10.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$1,826,423GovernmentGrantsAmt
Total Contributions$1,826,423TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,826,423TotalRevenueColumnAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$120,363TotalAmt
Program Services$120,363ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$4,011TotalAmt
Program Services$4,011ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,761,112TotalAmt
Program Services$1,761,112ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$7,863TotalAmt
Program Services$7,863ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$158TotalAmt
Program Services$158ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$602,728TotalAmt
Program Services$602,728ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescSPONSORSHIP FEESDesc
Total$40,236TotalAmt
Program Services$40,236ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,536,471TotalAmt
Program Services$2,536,471ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$160BOYAmt
EOY$267EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$77,629BOYAmt
EOY$42,032EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,634BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$478,594BOYAmt
EOY$632,503EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$567,017BOYAmt
EOY$674,802EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$77,644BOYAmt
EOY$41,268EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$11,816BOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$107,339BOYAmt
EOY$202,546EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$700,000BOYAmt
EOY$1,275,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,204,887BOYAmt
EOY$2,400,705EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,101,686BOYAmt
EOY$3,919,519EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$2,534,669BOYAmt
EOY-$3,244,717EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$2,534,669BOYAmt
EOY-$3,244,717EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$567,017BOYAmt
EOY$674,802EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$710,048ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNET PENSION LIABILITYDesc
Amt$2,400,705Amt
FieldValueIRS element (for citing)
Total Liability$2,400,705TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3MAINLY THROUGH BROCHURES.
SCHEDULE E, LINE 6THE SCHOOL RECEIVES FINANCIAL ASSISTANCE FROM THE FEDERAL GOVERNMENT AND STATE AGENCIES IN THE FORM OF GRANTS. THE DISBURSEMENTS OF FUNDS RECEIVED FROM THESE GRANTS NOMALLY REQUIRE COMPLIANCE WITH TERMS AND CONDITIONS OF THE GRANT WHICH ARE SPECIFIED IN THE GREANT AGREEMENT AND ARE SUBJECT TO AUDIT BY THE GRANTOR AGENCIES.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3DAY TO DAY OPERATIONS ARE DELEGATED TO IMAGINE SCHOOLS, INC THE MANAGEMENT COMPANY.
FORM 990, PAGE 6, PART VI, LINE 11BAN OUTSIDE CPA FIRM PREPARES THE FORM 990 AND SENDS IT TO THE TREASURER, WHO REVIEWS IT AND PRESENTS IT TO THE BOARD. IF NO CHAGNES, THE TREASURER SIGNS THE 8879, AND SENDS IT BACK TO THE CPA FIRM, WHO THEN E-FILES THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 12CEACH BOARD MEMBER, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; B. READ AND UNDERSTANDS POLICY; C. AGREED TO COMPLY WITH THE POLICY.
FORM 990, PAGE 6, PART VI, LINE 15ATHE SCHOOL DOES NOT HAVE ANY OFFICERS OR EMPLOYEES. A MANAGEMENT COMPANY IS USED AND THEIR COMPENSATION IS NEGOTIATED BY THE SCHOOL BOARD.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE AT THE OFFICE UPON REQUEST. PAST FINANCIAL STATEMENTS CAN BE FOUND ON THE STATE AUDITOR OF OHIO'S WEBSITE AND MUST BE FILED BY NOVEMBER 30TH OF EACH YEAR.
FORM 990, PART XI, LINE 9IMPLEMENT GASB STMNT 68 & 71 0

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.