2015-02-11T15:54:40-06:00 2014-06-30 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2013-07-01 750827460 ST MARK'S SCHOOL OF TEXAS % SUZANNE TOWNSEND STMA 2143468120 10600 PRESTON ROAD Suite DALLAS TX 75230 SUZANNE TOWNSEND DIRECTOR OF FINANCE 2143468120 2015-02-12 true Mark A Opdahl P01283593 2143468120 2013 2016-02-25 16:41:14Z DAVID DINI 10600 PRESTON ROAD DALLAS TX 75230 78738344 false X WWW.SMTEXAS.ORG X 1940 TX ST. MARK'S SCHOOL OF TEXAS, IS A A NON-SECTARIAN, INDEPENDENT COLLEGE PREPARATORY DAY SCHOOL FOR BOYS GRADES 1 THROUGH 12. 52 52 319 350 57968 56968 14248609 6398829 18570381 18709191 6175641 6880438 628022 801733 39622653 32790191 2212883 2371671 0 0 16890138 17374091 94632 63019 2183497 11605477 10253218 30803130 30061999 8819523 2728192 216561710 229454827 34011156 30388351 182550554 199066476 X ST. MARK'S SCHOOL OF TEXAS, IS A NON-SECTARIAN, INDEPENDENT COLLEGE PREPARATORY DAY SCHOOL FOR BOYS GRADES 1-12. THE SCHOOL IS DESIGNED TO AFFORD ITS STUDENTS WELL-ROUNDED PHYSICAL, INTELLECTUAL, MORAL AND RELIGIOUS TRAINING AND INSTRUCTION. false false 18820898 2371671 18249240 INSTRUCTIONAL GRADES 1-12 - ST. MARK'S SCHOOL OF TEXAS IS A NON-SECTARIAN, INDEPENDENT COLLEGE PREPARATORY DAY SCHOOL FOR BOYS GRADE 1-12. THE SCHOOL IS DESIGNED TO AFFORD ITS STUDENTS WELL-ROUNDED PHYSICAL, INTELLECTUAL, MORAL AND RELIGIOUS TRAINING AND INSTRUCTION. THE SCHOOL HAS AN APPROXIMATE ENROLLMENT OF 850 BOYS. 409964 166869 NEW STUDENT/TESTING FEES - EXPENSES RELATED TO THE MATRICULATION OF STUDENTS TO THE SCHOOL. 227652 193952 STUDENT ACTIVITIES - WIDE RANGING EXPENSES RELATED TO NONINSTRUCTIONAL ACTIVITIES OF STUDENTS INCLUDING COMMENCEMENT EXERCISES, STUDENT COUNCIL EXPENSES, AND CLASS FIELD TRIPS. 43636 98638 EXTENDED DAY - AFTER SCHOOL CARE FOR BOYS IN GRADE 1-4. THE PROGRAM HAS AN ENROLLMENT OF APPROXIMATELY 60 BOYS. 406 490 OTHER 44042 99128 19502556 true true false false false false false false false true true true false false false true true false true false false false false true true false false false true true true false false false false false false false true false false true false false false false true false false false true 121 1 true 319 true true true false false false false true true false false false false X 52 52 true false false false false true true true true false false true true true true true true true true false X SUZANNE TOWNSEND 2143468116 10600 PRESTON ROAD DALLAS TX 75230 X X David B Ackerman Trustee 2.0 X Trevor L Ahlberg Trustee 2.0 X Michael S Anderson Trustee 2.0 X Craig W Budner Trustee 2.0 X David A Campbell Trustee 2.0 X Pallavi Chavda Trustee 2.0 X Drew Clancy Trustee 2.0 X Katherine R Crow Trustee 2.0 X Leanna B Cruz Trustee 2.0 X Leslie A Diamond Trustee 2.0 X Hillel A Feinberg Trustee 2.0 X Randall S Fojtasek Trustee 2.0 X David G Genecov Trustee 2.0 X William D Graue Trustee 2.0 X Wallace L Hall Jr Trustee 2.0 X Kenneth A Hersh Trustee 2.0 X Jeffrey S Hillier Trustee 2.0 X Clark K Hunt Trustee 2.0 X Daniel L Hunt Trustee 2.0 X Vera R Ingram Trustee 2.0 X Jun Il Kwun Trustee 2.0 X Larry Lacerte Trustee 2.0 X Chris EJ Lee Trustee 2.0 X Craig R Levering Trustee 2.0 X Fraser E Marcus Trustee 2.0 X Mary Beth Marshall Trustee 2.0 X Robert A McClain Trustee 2.0 X Patrick K Mcgee Trustee 2.0 X W Casey McManemin Trustee 2.0 X Harold H Montgomery Trustee 2.0 X Jon L Mosle III Trustee 2.0 X Pamela J Okada Trustee 2.0 X Constance B O'Neill Trustee 2.0 X Michael D Pegues Trustee 2.0 X Ross Perot Jr Trustee 2.0 X Wayne B Placide Trustee 2.0 X Karen S Pollock Trustee 2.0 X BG Porter Trustee 2.0 X Katherine R Roberts Trustee 2.0 X C David Sammons Trustee 2.0 X Cindy F Smith Trustee 2.0 X Richard D Squires Trustee 2.0 X Rt Rev James Stanton Trustee 2.0 X John F Stull Trustee 2.0 X Harold C Urschel III Trustee 2.0 X Amy A Ware Trustee 2.0 X A Michael Warnecke Trustee 2.0 X Brad E White TRUSTEE 2.0 X C Randy Williams TRUSTEE 2.0 X Taylor H Wilson Trustee 2.0 X Randall S Zisk Trustee 2.0 X STEPHEN J ROGERS TRUSTEE 2.0 X Arnold Holtberg HEADMASTER 40.0 X 558822 0 205169 David Dini Assistant Headmaster 40.0 X 397194 30159 SUZANNE TOWNSEND Director of Finance & Admin 40.0 X 188217 18946 JOHN S JOLLY SR. DIRECTOR LEADERSHIP GIFTS 40.0 X 139846 15636 BARBARA YORK HEAD OF LOWER SCHOOL 40.0 X 135115 17594 JUDITH T SUTCLIFFE FACULTY 40.0 X 132603 18519 MARK WEBB DIRECTOR OF PHYSICAL PLANT 40.0 X 132039 15969 D Scott Gonzalez Provost/Dean of Campus 40.0 X 124410 0 16746 1808246 0 338738 25 false true false AXXYS TECHNOLOGIES INC 5601 Granite Pkwy Ste 110 PLANO TX 75024 TECHNOLOGY SERVICES 279644 M5 Services LLC 18208 Preston Road Ste D9-422 DALLAS TX 75252 JANITORIAL SERVICES 255484 BLANCHARD GROUP LLC 7100 FOREST AVE STE 104 RICHMOND VA 232263742 ARCHITECTURE SERVICE 206574 Convergint Technologies LLC 35257 Eagle Way CHICAGO IL 606781352 SECURITY SERVICES 177442 CANADIAN COMMERCIAL CORPORATION 50 OCONNOR STREET 11TH FLOOR OTTAWA ONTARIO CA K1A0S6 Organ Construction 887777 9 286965 6111864 990241 6398829 INSTRUCTIONAL GRADES 1-12 611710 18249242 18249242 SUMMER CAMP REVENUE 713990 490 490 STUDENT ACTIVITIES 611710 193952 193952 EXTENDED DAY PROGRAM 611710 98638 98638 ADMISSIONS REVENUE 611710 166869 166869 18709191 2367381 57968 2309413 0 0 0 0 0 48416481 20000 43923424 0 4493057 20000 4513057 4513057 221330 286966 263220 -41890 -41890 0 2502578 1761509 741069 741069 FORFEITED DEPOSITS 611710 47112 47112 MISCELLANEOUS 611710 55442 55442 102554 32790191 18811745 57968 7521649 0 2371671 2371671 0 0 1846958 668986 717943 460029 0 12238695 9652607 1782529 803559 748767 535401 189291 24075 1549585 996416 463313 89856 990086 649218 285137 55731 0 0 67210 67210 0 63019 63019 291777 291777 665484 127981 496181 41322 20013 10619 9394 2464929 464185 1911283 89461 92359 92359 0 0 366735 307315 20099 39321 0 16492 16492 618945 618945 0 2638810 2580598 58212 285868 285868 INSTITUTIONAL EXPENSES 664779 643801 20978 EQUIPMENT-RENTAL & REPAIRS 407481 10700 396781 SPECIAL EVENTS 574640 353975 90323 130342 EMPLOYEE EXPENSES 317723 8222 309501 759973 28502 344689 386782 30061999 19502556 8375946 2183497 4116617 4634780 27458842 32121066 20464203 15180156 51388 25603 0 0 0 0 0 0 204656 345845 208214 339774 86546997 35728787 51792346 50818210 60988377 64361341 50569480 60827017 0 0 0 0 707587 801035 216561710 229454827 3356994 3406046 0 0 11549162 12202305 19105000 14780000 0 0 0 0 0 0 0 0 0 0 34011156 30388351 X 35757420 39812927 93300844 105092723 53492290 54160826 182550554 199066476 216561710 229454827 X 2728192 13553218 234512 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131496916 1129383 20272938 1969246 3301892 291777 147336322 115099015 9008921 13985787 1840543 4454474 301790 131496916 114736015 5912299 1167449 2093893 4379429 243427 115099014 96882715 4209780 20280626 2107836 4300211 229059 114736015 85295798 6145874 11879102 2062538 4095500 280021 96882715 0.03505 0.59735 0.36760 true false 0 2743588 2743588 0 72873807 28599401 44274406 0 4656068 3735995 920073 0 6273534 3393391 2880143 50818210 HEDGE FUNDS 12849622 F PRIVATE EQUITY FUNDS 6800934 F COMMINGLED POOLS-FIXED INCOME 12949531 F COMMINGLED POOLS-REAL RETURN 28226930 F 60827017 0 0 X 45967759 13553218 2504316 16057534 29910225 2879966 2879966 32790191 29451837 1761509 1761509 27690328 2371671 2371671 30061999 SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR FINANCIAL AID, FACULTY SUPPORT, PROGRAM SUPPORT, AWARDS, SUSTAINING THE FACILITIES, AND DEBT SERVICE FOR A PORTION OF OUR DEBT. OTHER ADJUSTMENTS SCHEDULE D, PART XI, LINE 2(D) CHANGE IN VALUE OF SPLIT INTEREST TRUST 93,448 PLEDGE DISCOUNTS IN ACCORDANCE WITH ASC 958-605-30 386,139 FUNDRAISING ACTIVITY EXPENSES 263,220 Reclassification of Selling Expenses (Lunch Fees, Textbooks, Student Store) 1,761,509 TOTAL ADJUSTMENTS 2,504,316 OTHER ADJUSTMENTS SCHEDULE D, PART XI, LINE 4(B) Reclassification of Financial Aid Grants 1,969,246 Reclassification of Tuition Remission 402,425 Fundraising Activity Revenue, including donated prizes 508,295 TOTAL ADJUSTMENTS 2,879,966 OTHER ADJUSTMENTS SCHEDULE D, PART XII, LINE 2(D) Reclassification of Selling Expenses (Lunch Fees, Textbooks, Student Store) 1,761,509 OTHER ADJUSTMENTS SCHEDULE D, PART XII, LINE 4(B) Reclassification of Financial Aid Grants 1,969,246 Reclassification of Tuition Remission 402,425 TOTAL ADJUSTMENTS 2,371,671 FIN 48 (ASC 740) SCHEDULE D, PART X, LINE 2 FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS: The School is exempt from federal income taxes under Section 501(c)(3) of the United States Internal Revenue Code according to the United States Internal Revenue Service ("IRS") determination letter dated August 25, 1971, except to the extent it has unrelated business income. For the years ended June 30, 2014 and 2013, unrelated business income did not result in any material net taxable income, therefore no provision for income tax has been provided in the accompanying financial statements. The School is required to file an annual Form 990-T with the United States Internal Revenue Service for any unrelated business income. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Schools financial statements to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. The School is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding the uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. The Schools informational returns filed with the IRS are generally subject to examination for three years after the later of the due date or date of filing. As a result, the School is no longer subject to income tax examinations by tax authorities for years prior to 2011. true true true true true true true false false false false false false false false false false true Nondiscriminatory Policy Form 990, Schedule E, Line 3 ST. MARK'S SCHOOL OF TEXAS PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN LOCAL PAPERS AT LEAST ONCE PER YEAR. THIS POLICY IS ALSO PUBLISHED ON THE ORGANIZATION'S WEBSITE. X X X true BARNES ROCHE INC 919 Conestoga Road Building One Suite 101 Rosemont PA 190101375 CONSULTING false 37257 CHARITABLE DEVELOPMENT CONSULTING PO Box 1486 Frederick MD 21702 CONSULTING false 25762 63019 TX CELEBRATE 2014 508295 286965 221330 122162 73672 41591 1000 24795 0 508295 286965 221330 122162 73672 41591 1000 24795 263220 -41890 10600 Preston Road Dallas TX 75230 COMPENSATION OF PROFESSIONAL FUNDRAISERS SCHEDULE G, PART I, LINE 2: COMPENSATION AGREEMENTS FOR PAYMENTS TO PROFESSIONAL FUNDRAISERS DISTINGUISH BETWEEN PAYMENTS FOR SERVICES VERSUS REIMBURSEMENTS FOR FUNDRAISING EXPENSES. REIMBURSABLE EXPENSES INCLUDE THE FOLLOWING: $13,980 - TRAVEL, AIRFARE, LODGING, TELEPHONE, ETC. true FINANCIAL AID TO STUDENTS ATTENDING ST. MARK'S 128 1969246 FMV N/A Tuition Remission TO STUDENTS ATTENDING ST. MARK'S 23 402425 FMV N/A PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS PART I, LINE 2 THE ORGANIZATION PROVIDES FINANCIAL AID TO STUDENTS ATTENDING THE SCHOOL. THE FINANCIAL AID IS PROVIDED SO LONG AS THE STUDENT CONTINUES TO MEET THE SCHOOL'S STANDARDS AND EXPECTATIONS AND SO LONG AS THE FAMILY'S NEEDS WARRANT SUCH AID. APPLICATION FOR FINANCIAL AID, HOWEVER, MUST BE MADE ANNUALLY AND IN ACCORDANCE WITH THE APRIL 15 DEADLINE. X X X X true true X X X X X false false false false false false false false false Arnold Holtberg HEADMASTER 431189 52000 75633 0 196958 0 8211 763991 0 David Dini Assistant Headmaster 292694 100000 4500 17850 12309 427353 SUZANNE TOWNSEND Director of Finance & Admin 177217 11000 10809 0 8137 0 207163 0 JOHN S JOLLY SR. DIRECTOR LEADERSHIP GIFTS 124846 15000 7620 8016 155482 BARBARA YORK HEAD OF LOWER SCHOOL 134965 150 9534 8060 152709 JUDITH T SUTCLIFFE FACULTY 132003 600 10471 8048 151122 BENEFITS PROVIDED TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES SCHEDULE J, PART I, LINE 1(A) ARNOLD HOLTBERG RECEIVED THE FOLLOWING BENEFITS, WHICH WERE REPORTED IN HIS TAXABLE COMPENSATION: -DISCRETIONARY SPENDING ACCOUNT -HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE -HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES -PERSONAL SERVICES Schedule J, Part II, Column (C) REFER TO SCHEDULE O FOR AN EXPLANATION OF ARNOLD HOLTBERG'S RETIREMENT BENEFIT. A RED RIVER EDUCATION FINANCE CORPORATION 752791247 2007-04-17 17260000 REFUND OF PRIOR ISSUE - 1/18/2000 false false false A 2480000 0 19204736 0 0 0 101546 0 0 0 19103190 0 2007 false true true true A 0 A false false false true false false 0 false 0 false false A false Procedures to Undertake Corrective Action SCHEDULE K, PART V The School will consider adopting specific written procedures to ensure timely correction of potential violations of Federal tax requirements related to its bond issue through the use of the voluntary closing agreement program if self-remediation is not available under applicable regulations. However, the School has covenanted in its Trust agreement and other documents related to its bond issue to comply with all applicable Federal tax requirements related to its bond issue. Additionally, the School has covenanted to maintain all required records related to its bond issue for Federal tax compliance and engages an expert to compute the School's potential rebate liability under applicable arbitrage rebate regulations, when required, to ensure timely compliance with these requirements. Arbitrage Report Schedule K, Part IV, Line 2(c) Based upon rebate computations dated April 17, 2012 and May 31, 2009, no rebate liability exists and reporting to the IRS is not required at this time. Written Monitoring Procedures SCHEDULE K, PART III, LINE 9 AND PART IV, LINE 7 The organization has represented that it will, and covenanted to, comply with all tax requirements imposed by the Code to satisfy Sections 141 and 145 through 150 of the Code in the tax certificate and loan agreement related to the tax-exempt bond issue. Other than these representations and covenants, the organization has not adopted post-issuance monitoring procedures. The organization realizes that post-issuance monitoring procedures are an important tool in the management of issues arising after tax-exempt bonds are issued. While the organization does not currently have detailed written procedures, it however has consultants, with whom it consults from time to time on an ad hoc basis, including bond counsel, to ensure ongoing compliance with tax and securities laws. In addition, the organization is considering establishing additional post-issuance monitoring procedures to ensure continued compliance with Sections 141 and 145 through 150 of the Code. ARNOLD HOLTBERG HEADMASTER 429895 CONSULTING false Form 990, Schedule L, Part IV REFER TO SCHEDULE O FOR AN EXPLANATION OF ARNOLD HOLTBERG'S RELATED CONSULTING SERVICES. X 46 868079 SELLING PRICE X Auction Prizes 51 122162 Fair Market Value false true true USE THIRD PARTIES TO SOLICIT, PROCESS, OR SELL NONCASH CONTRIBUTIONS SCHEDULE M, PART I, LINE 32(A) A STOCK BROKER IS USED TO SELL STOCK RECEIVED AS CONTRIBUTIONS. NUMBER OF CONTRIBUTIONS RECEIVED SCHEDULE M, PART I, LINE B THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FAMILY AND BUSINESS RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 Hill Feinberg and Wayne Placide - Business Relationship Randall Fojtasek and Taylor Wilson - Business Relationship Kenneth Hersh and Randall Fojtasek - Business Relationship Patrick McGee and Randall Fojtasek - Business Relationship Patrick McGee and Ross Perot Jr. - Family Relationship W. Casey McManemin and Wallace L. Hall, Jr. - Business Relationship Jon Mosle, III and Taylor Wilson - Business Relationship Jon Mosle, III and Craig Budner - Business Relationship Jon Mosle, III and A. Michael Warneke - Business Relationship Kenneth Hersh and Richard Squires - Business Relationship Clark Hunt and Daniel Hunt - Family Relationship MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7(A) A TRUSTEE COMMITTEE RECRUITS NEW TRUSTEES TO THE BOARD ON A YEARLY BASIS. THE COMMITTEE THEN SUBMITS THE NOMINATIONS TO THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES WHO VOTE ON THE NOMINATIONS. DECISIONS SUBJECT TO APPROVAL BY MEMBERS, STOCKHOLDERS, OR OTHER PERSONS FORM 990, PART VI, SECTION A, PART 7(B) THE ORGANIZATION HAS VARIOUS COMMITTEES WHO MEET AND MAKE RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE REVIEWS THE RECOMMENDATIONS AND VOTES ON THE MATTERS. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FORM 990 IS SUBMITTED TO THE AUDIT COMMITTEE. THE COMMITTEE REVIEWS AND APPROVES THE TAX RETURN BEFORE IT IS FILED. ONCE THE RETURN HAS BEEN APPROVED, IT IS COMMUNICATED TO THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES. MONITORING AND ENFORCING CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12(C) EACH YEAR EVERY TRUSTEE IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. THE DIRECTOR OF FINANCE AND ADMINISTRATION REVIEWS EACH QUESTIONNAIRE FOR ANY ISSUES. DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINE 15(A) & 15(B) COMPENSATION FOR EMPLOYEES IS DETERMINED BY REVIEWING THE EMPLOYEE'S PAST WORK HISTORY AND THE CURRENT YEAR BUDGET BY THE DEPARTMENT HEADS. THE DEPARTMENT HEADS THEN MAKE RECOMMENDATIONS TO THE HEADMASTER WHO THEN MAKES THE FINAL DETERMINATION FOR THE EMPLOYEES' COMPENSATION. THE HEADMASTER'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE WHO IS ADVISED BY COMPENSATION CONSULTANTS AND BY COMPARING COMPENSATION TO OTHER COMPARABLE INDEPENDENT SCHOOL'S DATA. AVAILABILITY OF DOCUMENTS TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. Other Changes in Net Assets Form 990, Part XI, Line 5 CHANGE IN VALUE OF SPLIT INTEREST TRUST 93,448 PLEDGE DISCOUNTS IN ACCORDANCE WITH ASC 958-605-30 386,139 Fundraising Activity Revenues (508,295) Fundraising Activity Expenses 263,220 TOTAL ADJUSTMENTS 234,512 Headmaster Retirement Benefit Form 990, Part VII, Section A, Column F The School has an agreement with a former, retired employee regarding his retirement and deferred compensation. Commencing upon his retirement, which occurred on June 30, 2014, and contingent upon his continuing to provide substantial consulting services to the School, the agreement provides that the School will pay the former employee $150,000 per year with annual increases of 3% until the annual benefit reaches a maximum of $200,000 per year. As long as the former employee continues to provide those consulting services, the School will pay the consulting fees that he would have earned had he retired at age 60. Payments of those fees were deferred until his actual retirement, and then are to be spread out over the remaining consulting period ending at age 70. Upon attainment of age 70, and assuming that the former employee has continued to provide the consulting services, the School will pay the former employee an additional lump sum. Per the agreement, upon the former employee's retirement date, the total of the consulting fees earned from the employee's attainment of age 60 forward has been recorded as compensation expense and the unpaid consulting fees have been recorded as an accrued liability in the financial statement as of June 30, 2014. Previously, deferred compensation expense of $970,261 has been accrued and recorded as an accrued liability as of June 30, 2013. ISAS GROUP BENEFITS TRUST 12712 PARK CENTRAL DR 100 DALLAS TX 75251 731366012 VEBA TX 501(C)(9) N/A NA false false false false false false false false false false false false false false false false false false true false ISAS GROUP BENEFITS TRUST R 1798771 CASH/FMV