Civic Intelligence

Maine Center on Deafness

990 • Fiscal year 2014 • EIN 01-0416755

Jul 01, 2013 to Jun 30, 2014 • Filed on May 20, 2015

68 Bishop StreetPortland, ME 04103

(207) 797-7656

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

1.03x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

0.27x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

59th percentile

6.5%

Higher net margin than 59% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

66th percentile

$51,256

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

48th percentile

1.6%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

31st percentile

-4.2%

Faster revenue growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$192,690

Up $3,025 (+1.6%) from 2013

Net Assets

Up

-$5,969

Up $32,701 (+85%) from 2013

Liabilities

Down

$198,659

Down $29,676 (-13%) from 2013

Revenue

Down

$729,451

Down $31,962 (-4.2%) from 2013

Expenses

Down

$681,714

Down $260,180 (-28%) from 2013

Net Income

Up

$47,737

Up $228,218 (+126%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2011: $228,750Liabilities 2011: $208,243Net Assets 2011: $20,5072011Assets 2012: $256,650Liabilities 2012: $118,256Net Assets 2012: $138,3942012Assets 2013: $189,665Liabilities 2013: $228,335Net Assets 2013: -$38,6702013Assets 2014: $192,690Liabilities 2014: $198,659Net Assets 2014: -$5,9692014Assets 2015: $166,991Liabilities 2015: $171,671Net Assets 2015: -$4,6802015

Highlighted filing

2014

Assets$192,690
Liabilities$198,659
Net Assets-$5,969

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $632,090Expenses 2011: $619,162Net Income 2011: $12,9282011Expenses 2012: $610,1512012Revenue 2013: $761,413Expenses 2013: $941,894Net Income 2013: -$180,4812013Revenue 2014: $729,451Expenses 2014: $681,714Net Income 2014: $47,7372014Revenue 2015: $932,653Expenses 2015: $922,663Net Income 2015: $9,9902015

Highlighted filing

2014

Revenue$729,451
Expenses$681,714
Net Income$47,737
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 20, 2015
Return Version
2013v4.0
Gross Receipts
$729,451
Mission and Program Overview

Mission

To provide for deaf and hearing impaired: information and referral, education for public awareness, prevention of deafness, conservation of hearing, coordination of community services, and consultation and training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$117,105$96,598▼ $20,507
Savings and Temporary Cash Investments$22,323$42,497▲ $20,174
Cash and Non-Interest-Bearing Accounts$15,644$39,789▲ $24,145
Prepaid Expenses and Deferred Charges$10,604$5,171▼ $5,433
Investments in Publicly Traded Securities$3,820--
Inventories for Sale or Use$15,169$3,675▼ $11,494
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$189,665$192,690▲ $3,025
Other Assets Total$5,000$4,960▼ $40
Liabilities
Other Liabilities$74,480$99,407▲ $24,927
Accounts Payable and Accrued Expenses$118,168$64,577▼ $53,591
Escrow Account Liability$33,207$29,939▼ $3,268
Unsecured Notes Loans Payable$2,480$4,736▲ $2,256
Total Liabilities$228,335$198,659▼ $29,676
Net Assets / Fund Balance
Temporarily Rstr Net Assets$20,000$20,000→ $0
Permanently Rstr Net Assets$1,000$1,000→ $0
Unrestricted Net Assets$-59,670$-26,969▲ $32,701
Total Net Assets Fund Balance$-38,670$-5,969▲ $32,701
Total Liabilities and Net Assets / Fund Balance$189,665$192,690▲ $3,025

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$13,849$13,849

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$3,820-▲ $1,140-$4,960
2013$3,175-▲ $645-$3,820
2012$3,409-▼ $234-$3,175
2011$2,793-▲ $616-$3,409
2010$2,278-▲ $515-$2,793
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elissa MoranExecutive DirectorFT$46,799$4,457$51,256
John DunleavyExecutive DirectorFT$35,440-$35,440

Board Members and Trustees

NameTitle
David PielickPresident
Darlene HutchinsVice President
Greg ScheuerDirector
Heather RichardsDirector
Lisa RouelleDirector
Matt CallahanDirector
J Rod MacinnesSecretary
Echo Kaply-smithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$677,385
Program Service Revenue
$50,133
Investment Income
$19
Other Revenue
$1,914
All Other Contributions
$41,404
Change in Net Assets
$47,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$409,906
Other Expenses$271,808
Total Fundraising Expense$15,253
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,431$-7,599$10,536$280,368
Current Officers, Directors, Trustees, and Key Employees-$72,487-$72,487
All Other Expenses$51,190$3,623$336$55,149
Occupancy$35,467$9,212$1,382$46,061
Payroll Taxes$23,153$5,275$879$29,307
Other Employee Benefits$22,000$3,337$835$26,172
Insurance$15,430-$302$15,732
Travel$12,939$5-$12,944
Other Expenses$12,540$127$126$12,540
Fees for Services Accounting$6,986$686$288$7,960
Interest$6,666$75$84$6,825
Advertising$4,969$15$14$4,998
Conferences and Meetings$4,768$4$4$4,776
Pension Plan Contributions$1,242$283$47$1,572
Fees for Services Legal$424$486-$910
Total Functional Expenses$574,382$92,079$15,253$681,714
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
BANGOR SAVINGS BANK LOC 3.25%$99,407
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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 11

The mcd form 990 is circulated to board members for review and comment via e-mail by executive staff 24 hours before filing.

Form 990, Part VI, Section B, Line 12C

A copy of the conflict of interest policy is provided to each board member, officer, staff member, and volunteer upon commencement of such person's relationship with maine center on deafness. Each board member, officer, staff member, and volunteer shall sign and date the policy at the beginning of his or her term of service or employment and each year thereafter.

Form 990, Part VI, Section B, Line 15

The executive director is informally reviewed and monitored through the course of the year, by frequent communications with, and at the pleasure of, the board president, treasurer, and committee members, and by way of the executive director reporting to the full board on a monthly basis. In the prior fiscal-year, the executive director's compensation was reviewed by an appointed board member and reviewed and approved by the board of directors. The compensation package was compared to the wage and benefits survey prepared by the maine association of nonprofits. The finance director's salary is reviewed in a similar manner as the executive director. The finance director's work is reviewed and monitored through the course of the year by frequent communications with the executive director and the board treasurer and various financial reports produced for their review. Compensation is reviewed by the executive director and reviewed and approved by the board of directors during the budget approval process. The compensation is compared to the wage and benefit survey prepared by the maine association of nonprofits.

Form 990, Part VI, Section C, Line 19

Maine center on deafness, upon request, makes available to the public its governing documents, conflict of interest policy, and audited financial statements.

Filing and Contact Details

Filer

EIN
01-0416755

Signing Officer

Name
John Dunleavy
Title
Executive Director
Signed
2015-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Dunleavy
Formed
1988
Legal Domicile
Me
Voting Board Members
8
Independent Board Members
8
Employees
18
Volunteers
43

Preparer

Preparer
Peter Montano
Phone
2077745701
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

Trs advisory council: the council funds the account annually, generally in the amount of $17,000. Maine center on deafness makes payments out of the account at the request of the council and upon approval of the payment from the chair, william nye.

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IRS990/PensionPlanContributionsGrp/FundraisingAmt047
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0283
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01242
IRS990/PensionPlanContributionsGrp/TotalAmt01572
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010604
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05171
IRS990/PrincipalOfficerNm0JOHN DUNLEAVY
IRS990/PriorPeriodAdjustmentsAmt0-16177
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt044878
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt044878
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15255
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0741119
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt023
IRS990/PYOtherExpensesAmt0540362
IRS990/PYOtherRevenueAmt07078
IRS990/PYProgramServiceRevenueAmt013193
IRS990/PYRevenuesLessExpensesAmt0-180481
IRS990/PYSalariesCompEmpBnftPaidAmt0401532
IRS990/PYTotalExpensesAmt0941894
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0761413
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt047737
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022323
IRS990/SavingsAndTempCashInvstGrp/EOYAmt042497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0677385
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0741119
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0666394
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0602677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0660531
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03348106
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0471
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0589
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt058071
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01914
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02323
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01479
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01446
IRS990ScheduleA/OtherIncome170Grp/TotalAmt014240
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.50680
IRS990ScheduleA/PublicSupportPY170Pct00.90370
IRS990ScheduleA/PublicSupportTotal170Amt01704354
IRS990ScheduleA/SubstantialContributorsTotAmt01643752
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0677385
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0741119
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0666394
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0602677
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0660531
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03348106
IRS990ScheduleA/TotalSupportAmt03362935
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03820
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04960
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01140
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03175
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03820
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0645
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03409
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03175
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-234
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02793
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03409
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0616
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02278
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02793
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0515
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013849
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013849
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt099407
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANGOR SAVINGS BANK LOC 3.25%
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TRS ADVISORY COUNCIL: THE COUNCIL FUNDS THE ACCOUNT ANNUALLY, GENERALLY IN THE AMOUNT OF $17,000. MAINE CENTER ON DEAFNESS MAKES PAYMENTS OUT OF THE ACCOUNT AT THE REQUEST OF THE COUNCIL AND UPON APPROVAL OF THE PAYMENT FROM THE CHAIR, WILLIAM NYE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt099407
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MCD FORM 990 IS CIRCULATED TO BOARD MEMBERS FOR REVIEW AND COMMENT VIA E-MAIL BY EXECUTIVE STAFF 24 HOURS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED TO EACH BOARD MEMBER, OFFICER, STAFF MEMBER, AND VOLUNTEER UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH MAINE CENTER ON DEAFNESS. EACH BOARD MEMBER, OFFICER, STAFF MEMBER, AND VOLUNTEER SHALL SIGN AND DATE THE POLICY AT THE BEGINNING OF HIS OR HER TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR IS INFORMALLY REVIEWED AND MONITORED THROUGH THE COURSE OF THE YEAR, BY FREQUENT COMMUNICATIONS WITH, AND AT THE PLEASURE OF, THE BOARD PRESIDENT, TREASURER, AND COMMITTEE MEMBERS, AND BY WAY OF THE EXECUTIVE DIRECTOR REPORTING TO THE FULL BOARD ON A MONTHLY BASIS. IN THE PRIOR FISCAL-YEAR, THE EXECUTIVE DIRECTOR'S COMPENSATION WAS REVIEWED BY AN APPOINTED BOARD MEMBER AND REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE COMPENSATION PACKAGE WAS COMPARED TO THE WAGE AND BENEFITS SURVEY PREPARED BY THE MAINE ASSOCIATION OF NONPROFITS. THE FINANCE DIRECTOR'S SALARY IS REVIEWED IN A SIMILAR MANNER AS THE EXECUTIVE DIRECTOR. THE FINANCE DIRECTOR'S WORK IS REVIEWED AND MONITORED THROUGH THE COURSE OF THE YEAR BY FREQUENT COMMUNICATIONS WITH THE EXECUTIVE DIRECTOR AND THE BOARD TREASURER AND VARIOUS FINANCIAL REPORTS PRODUCED FOR THEIR REVIEW. COMPENSATION IS REVIEWED BY THE EXECUTIVE DIRECTOR AND REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS DURING THE BUDGET APPROVAL PROCESS. THE COMPENSATION IS COMPARED TO THE WAGE AND BENEFIT SURVEY PREPARED BY THE MAINE ASSOCIATION OF NONPROFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MAINE CENTER ON DEAFNESS, UPON REQUEST, MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt020000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt020000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00

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