Civic Intelligence

Maine Campground Owner'S Association

EIN 01-0317033 • 501(c)6 • Auburn, ME

Profile

The organization was formed to promote campgrounds in the state of of maine. Prints and distibutes annual campground guide. Holds annual meetings to promote campgrounds.

229 Center Street Unit 5Auburn, ME 04210

www.campmaine.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.32x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.42x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

31st percentile

-2.2%

Higher net margin than 31% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

65th percentile

$87,289

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

37th percentile

-0.4%

Faster asset growth than 37% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

20th percentile

-7.6%

Faster revenue growth than 20% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$559,856

Down $2,301 (-0.4%) from 2024

Liabilities

Up

$181,008

Up $7,226 (+4.2%) from 2024

Net Assets

Down

$378,848

Down $9,527 (-2.5%) from 2024

Revenue

Down

$435,417

Down $35,853 (-7.6%) from 2024

Expenses

Down

$444,944

Down $49,780 (-10%) from 2024

Net Income

Up

-$9,527

Up $13,927 (+59%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2012: $224,033Liabilities 2012: $104,404Net Assets 2012: $119,6292012Assets 2013: $255,466Liabilities 2013: $94,352Net Assets 2013: $161,1142013Assets 2014: $336,680Liabilities 2014: $103,416Net Assets 2014: $233,2642014Assets 2015: $427,201Liabilities 2015: $120,837Net Assets 2015: $306,3642015Assets 2016: $423,755Liabilities 2016: $92,338Net Assets 2016: $331,4172016Assets 2017: $440,293Liabilities 2017: $82,998Net Assets 2017: $357,2952017Assets 2018: $458,068Liabilities 2018: $73,773Net Assets 2018: $384,2952018Assets 2019: $471,211Liabilities 2019: $77,600Net Assets 2019: $393,6112019Assets 2020: $483,670Liabilities 2020: $55,181Net Assets 2020: $428,4892020Assets 2021: $484,612Liabilities 2021: $55,748Net Assets 2021: $428,8642021Assets 2022: $476,816Liabilities 2022: $87,269Net Assets 2022: $389,5472022Assets 2023: $602,461Liabilities 2023: $198,132Net Assets 2023: $404,3292023Assets 2024: $562,157Liabilities 2024: $173,782Net Assets 2024: $388,3752024Assets 2025: $559,856Liabilities 2025: $181,008Net Assets 2025: $378,8482025

Highlighted filing

2025

Assets$559,856
Liabilities$181,008
Net Assets$378,848

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $466,2952012Revenue 2013: $497,621Expenses 2013: $456,136Net Income 2013: $41,4852013Revenue 2014: $522,751Expenses 2014: $462,601Net Income 2014: $60,1502014Revenue 2015: $513,610Expenses 2015: $447,078Net Income 2015: $66,5322015Revenue 2016: $502,751Expenses 2016: $477,698Net Income 2016: $25,0532016Revenue 2017: $493,462Expenses 2017: $463,980Net Income 2017: $29,4822017Revenue 2018: $504,363Expenses 2018: $477,363Net Income 2018: $27,0002018Revenue 2019: $488,734Expenses 2019: $479,418Net Income 2019: $9,3162019Revenue 2020: $481,047Expenses 2020: $470,240Net Income 2020: $10,8072020Revenue 2021: $376,893Expenses 2021: $376,518Net Income 2021: $3752021Revenue 2022: $359,645Expenses 2022: $398,962Net Income 2022: -$39,3172022Revenue 2023: $538,847Expenses 2023: $521,744Net Income 2023: $17,1032023Revenue 2024: $471,270Expenses 2024: $494,724Net Income 2024: -$23,4542024Revenue 2025: $435,417Expenses 2025: $444,944Net Income 2025: -$9,5272025

Highlighted filing

2025

Revenue$435,417
Expenses$444,944
Net Income-$9,527

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.60$1.81$3.79$4.35$4.45$0.10
2024Detailed filing. Detailed filing data is available for this year.$5.62$1.74$3.88$4.71$4.95$0.23
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.02$1.98$4.04$5.39$5.22$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$0.87$3.90$3.60$3.99$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.56$4.29$3.77$3.77$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.55$4.28$4.81$4.70$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.78$3.94$4.89$4.79$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.74$3.84$5.04$4.77$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.40$0.83$3.57$4.93$4.64$0.29
2016Detailed filing. Detailed filing data is available for this year.$4.24$0.92$3.31$5.03$4.78$0.25
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.27$1.21$3.06$5.14$4.47$0.67
2014Detailed filing. Detailed filing data is available for this year.$3.37$1.03$2.33$5.23$4.63$0.60
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.94$1.61$4.98$4.56$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$1.04$1.20$4.66
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 15, 2024
Return Version
2023v5.1
Gross Receipts
$471,270
Mission and Program Overview

Mission

The organization was formed to promote campgrounds in the state of of maine. Prints and distibutes annual campground guide. Holds annual meetings to promote campgrounds.

To promote campgrounds in the state of maine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$263,681$272,441▲ $8,760
Cash and Non-Interest-Bearing Accounts$163,807$139,483▼ $24,324
Land, Buildings, and Equipment, Net$41,480$44,261▲ $2,781
Accounts Receivable$4,884$4,285▼ $599
Total Assets$602,461$562,157▼ $40,304
Other Assets Total$128,609$101,687▼ $26,922
Liabilities
Deferred Revenue$67,461$84,279▲ $16,818
Other Liabilities$110,166$76,571▼ $33,595
Accounts Payable and Accrued Expenses$20,505$12,932▼ $7,573
Total Liabilities$198,132$173,782▼ $24,350
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$404,329$388,375▼ $15,954
Total Net Assets Fund Balance$404,329$388,375▼ $15,954
Total Liabilities and Net Assets / Fund Balance$602,461$562,157▼ $40,304

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$35,233$38,740$73,973
Other Land Buildings$9,028$3,972$13,000
Other Assets Org$610--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy DyerExecutive DirectorFT$82,053$3,691$85,744

Board Members and Trustees

NameTitle
Todd SouthwickPast-president
Kitty WinshipPresident
Billie Mcnamara2nd Vice President
Mandi CoteVice President
Amanda KennedyDirector
Chastity RaymondDirector
Darrick ChristopherDirector
Jacob KrainsonDirector
James GanleyDirector
Lauren AinsworthDirector
Makayla WellsDirector
Michael BaptistaDirector
Morgan SanbornDirector
Philip RoyDirector
Rain HolbrookDirector
Zach VanierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$132,724
Program Service Revenue
$329,785
Investment Income
$8,761
Other Revenue
$0
Change in Net Assets
$-23,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$344,916
Salaries, Compensation, and Employee Benefits$149,808
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$65,642$16,411-$82,053
Other Salaries and Wages$32,315$8,078-$40,393
Occupancy$31,574$7,894-$39,468
Advertising$36,257--$36,257
Other Expenses$22,162--$22,162
All Other Expenses$9,270$7,865-$17,135
Other Employee Benefits$13,637$3,409-$17,046
Travel$13,619$3,405-$17,024
Depreciation Depletion$11,709$2,927-$14,636
Fees for Services Other-$12,785-$12,785
Office Expenses$8,793$2,199-$10,992
Payroll Taxes$8,253$2,063-$10,316
Insurance$3,649$912-$4,561
Information Technology$4,117--$4,117
Total Functional Expenses$426,776$67,948$0$494,724
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$8,250
Total Nondeductible Lobbying and Political Cost$8,250
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability - Asc 842$76,571
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft of the 990 is provided to the treasurer of the board of directors for review and approval prior to filing.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews and approves the executive directors compensation annually.

Form 990, Part VI, Section C, Line 19

The organizations exempt application and organizing documents are available at the organization's office upon request. The organization's form 990 is available at www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
MAINE CAMPGROUND OWNER'S ASSOCIATION
EIN
01-0317033
Phone
2077825874
Address
229 CENTER STREET UNIT 5, AUBURN, ME 04210

Signing Officer

Name
Zach Vanier
Title
Treasurer
Phone
2077825874
Signed
2024-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zach Vanier
Formed
1977
Legal Domicile
Me
Voting Board Members
16
Independent Board Members
16
Employees
3
Volunteers
16

Preparer

Firm
AUSTIN ASSOCIATES PA CPA'S
Address
PO BOX 3400, AUBURN, ME 04212-3400
Preparer
Crystal Marchessault CPA
Phone
2077839111
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit corporation as described in section 501(c)(6) of the internal revenue code and is exempt from federal and state income taxes. The organization has determined they have no unrelated business income thus they have not filed tax returns, during the current or prior years, for unrelated business income tax.

Raw XML AppendixShowing 400 of 465 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt020505
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012932
IRS990/AccountsReceivableGrp/BOYAmt04884
IRS990/AccountsReceivableGrp/EOYAmt04285
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE CAMPGROUNDS IN THE STATE OF MAINE.
IRS990/AdvertisingGrp/ProgramServicesAmt036257
IRS990/AdvertisingGrp/TotalAmt036257
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07865
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09270
IRS990/AllOtherExpensesGrp/TotalAmt017135
IRS990/AnnualDisclosureCoveredPrsnInd00
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IRS990/BooksInCareOfDetail/PhoneNum02077825874
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0229 CENTER STREET UNIT 5
IRS990/BooksInCareOfDetail/USAddress/CityNm0AUBURN
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/PersonNm0RAIN HOLBROOK
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IRS990/Form990PartVIISectionAGrp/PersonNm3MANDI COTE
IRS990/Form990PartVIISectionAGrp/PersonNm4KITTY WINSHIP
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IRS990/Form990PartVIISectionAGrp/PersonNm9JAMES GANLEY
IRS990/Form990PartVIISectionAGrp/PersonNm10LAUREN AINSWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm11CHASTITY RAYMOND
IRS990/Form990PartVIISectionAGrp/PersonNm12AMANDA KENNEDY
IRS990/Form990PartVIISectionAGrp/PersonNm13JACOB KRAINSON
IRS990/Form990PartVIISectionAGrp/PersonNm14DARRICK CHRISTOPHER
IRS990/Form990PartVIISectionAGrp/PersonNm15MAKAYLA WELLS
IRS990/Form990PartVIISectionAGrp/PersonNm16KATHY DYER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt72ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
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IRS990/FormationYr01977
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IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/TotalAmt04117
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IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2MEETINGS, EXHIBITS AND
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IRS990/ProgramServiceRevenueGrp/Desc1MEETINGS AND SHOWS
IRS990/ProgramServiceRevenueGrp/Desc2BROCHURE DISTRIBUTION
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1610
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSET - ASC 842
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09028
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03972
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt076571
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY - ASC 842
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS DETERMINED THEY HAVE NO UNRELATED BUSINESS INCOME THUS THEY HAVE NOT FILED TAX RETURNS, DURING THE CURRENT OR PRIOR YEARS, FOR UNRELATED BUSINESS INCOME TAX.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0101687
IRS990ScheduleD/TotalLiabilityAmt076571
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE 990 IS PROVIDED TO THE TREASURER OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTORS COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS EXEMPT APPLICATION AND ORGANIZING DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. THE ORGANIZATION'S FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0426776
IRS990/TotalFunctionalExpensesGrp/TotalAmt0494724
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0198132

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