Civic Intelligence

Panama Fire Company Inc

EIN 16-1549487 • 501(c)3 • Panama, NY

Profile

Firefighting and ambulanceemt services

PO Box 57Panama, NY 14767

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

9.1%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-2.4%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$146,398

Up $12,155 (+9.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$146,398

Up $12,155 (+9.1%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin69th percentile

Revenue

Down

$84,203

Down $2,051 (-2.4%) from 2023

Expenses

Down

$72,048

Down $6,933 (-8.8%) from 2023

Net Income

Up

$12,155

Up $4,882 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$150K$100K$50K$0Assets 2011: $110,293Liabilities 2011: $02011Assets 2012: $103,571Liabilities 2012: $02012Assets 2013: $99,331Liabilities 2013: $02013Assets 2014: $92,923Liabilities 2014: $02014Assets 2016: $104,810Liabilities 2016: $15,3752016Assets 2017: $106,451Net Assets 2017: $106,4512017Assets 2018: $106,922Net Assets 2018: $106,9222018Assets 2019: $84,162Net Assets 2019: $84,1622019Assets 2020: $94,390Liabilities 2020: $3,621Net Assets 2020: $90,7692020Assets 2021: $112,321Liabilities 2021: $9,078Net Assets 2021: $103,2432021Assets 2022: $130,069Liabilities 2022: $3,099Net Assets 2022: $126,9702022Assets 2023: $134,243Liabilities 2023: $0Net Assets 2023: $134,2432023Assets 2024: $146,398Liabilities 2024: $0Net Assets 2024: $146,3982024

Highlighted filing

2024

Assets$146,398
Liabilities$0
Net Assets$146,398
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$100K$50K$0-$50KRevenue 2011: $37,749Expenses 2011: $19,437Net Income 2011: $18,3122011Revenue 2012: $56,112Expenses 2012: $62,834Net Income 2012: -$6,7222012Revenue 2013: $33,519Expenses 2013: $37,759Net Income 2013: -$4,2402013Revenue 2014: $20,627Expenses 2014: $27,035Net Income 2014: -$6,4082014Revenue 2016: $47,938Expenses 2016: $60,224Net Income 2016: -$12,2862016Revenue 2017: $33,866Expenses 2017: $16,850Net Income 2017: $17,0162017Revenue 2018: $32,153Expenses 2018: $31,682Net Income 2018: $4712018Revenue 2019: $32,609Expenses 2019: $55,369Net Income 2019: -$22,7602019Revenue 2020: $27,693Expenses 2020: $21,086Net Income 2020: $6,6072020Revenue 2021: $28,375Expenses 2021: $15,901Net Income 2021: $12,4742021Revenue 2022: $47,193Expenses 2022: $23,466Net Income 2022: $23,7272022Revenue 2023: $86,254Expenses 2023: $78,981Net Income 2023: $7,2732023Revenue 2024: $84,203Expenses 2024: $72,048Net Income 2024: $12,1552024

Highlighted filing

2024

Revenue$84,203
Expenses$72,048
Net Income$12,155
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$146,398
Liabilities
$0
Net assets
$146,398
Revenue
$84,203
Expenses
$72,048
Net income
$12,155
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.84$0.72$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.86$0.79$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.03$1.27$0.47$0.23$0.24
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.09$1.03$0.28$0.16$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.04$0.91$0.28$0.21$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.84$0.33$0.55$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.07$1.07$0.32$0.32$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.06$1.06$0.34$0.17$0.17
2016Summary only. Only limited summary data is available for this year.$1.05$0.15$0.48$0.60$0.12
2014Summary only. Only limited summary data is available for this year.$0.93$0.00$0.21$0.27$0.06
2013Summary only. Only limited summary data is available for this year.$0.99$0.00$0.34$0.38$0.04
2012Summary only. Only limited summary data is available for this year.$1.04$0.00$0.56$0.63$0.07
2011Summary only. Only limited summary data is available for this year.$1.10$0.00$0.38$0.19$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$91,089
Mission and Program Overview

Mission

Firefighting and ambulanceemt services

Firefighting and ambulance/emt services

Program Services

DescriptionGrantsExpenses
OPERATING EXPENSES ARE FOR THE PREVENTION AND EXTINGUISHING OF FIRES, EMERGENCY FIRST AID AND RESCUE, THE PROTECTION OF LIFE AND PROPERTY, AND MEMBER TRAINING AND INCENTIVES.-$72,048
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENDRYA SHELDONPresidentPT$0--
LAURIE DIGIROLAMOVice PresidentPT$0--
MARY LOU GARFIELDTreasurerPT$0--
ROBERTA SCHRUISESecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Raiser$20,167$20,167$6,886$13,281
Total Events$20,167$20,167$6,886$13,281
Filing and Contact Details

Filer

Filer Name
Panama Fire Company Inc
EIN
16-1549487
In Care Of
% KENDRA SHELDON
Phone
7167822345
Address
PO BOX 57, Panama, NY 14767

Signing Officer

Name
Kendra Sheldon
Title
President
Phone
7167822345
Signed
2025-05-12
Discuss with paid preparer
No

Preparer

Firm
Am Suchar Accountants
Address
516 LAFAYETTE ST, Jamestown, NY 14701
Preparer
Louise Bakewell Ea
Phone
7164888452
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountOTHER REVENUE 379”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 16,493DUES 440SUPPLIES 7,865UNIFORM 333FIREHALL EQUIPMENT 21,799INSURANCE 2,138BANK FEE 60MEALS 595”

Description of other assets Part II line 24

“Category Beginning of Year End of YearEQUIPMENT 26,784 0OTHER ASSETS: EQUIPMENT $17,656”

Description of total liabilities Part II line 26

“Liabilities: equipment $3,099”

Raw XML Appendix181 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt0715
IRS990EZ/BooksInCareOfDetail/PersonNm0MARY LOU GARFIELD
IRS990EZ/BooksInCareOfDetail/PhoneNum07167824575
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt019 W Main St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Panama
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014767
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt057650
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt087789
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt038343
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt012155
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0848
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0134243
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0146398
IRS990EZ/FundraisingGrossIncomeAmt020167
IRS990EZ/GamingGrossIncomeAmt022341
IRS990EZ/GrossProfitLossSlsOfInvntryAmt09754
IRS990EZ/GrossReceiptsAmt091089
IRS990EZ/GrossSalesOfInventoryAmt09754
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07
IRS990EZ/LandAndBuildingsGrp/BOYAmt049809
IRS990EZ/LandAndBuildingsGrp/EOYAmt058609
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt098
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0134243
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0146398
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0134243
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0146398
IRS990EZ/OccupancyRentUtltsAndMaintAmt09626
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KENDRYA SHELDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LAURIE DIGIROLAMO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARY LOU GARFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROBERTA SCHRUISE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt026784
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt049723
IRS990EZ/OtherRevenueTotalAmt0379
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FIREFIGHTING AND AMBULANCE/EMT SERVICES
IRS990EZ/PrintingPublicationsPostageAmt011136
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATING EXPENSES ARE FOR THE PREVENTION AND EXTINGUISHING OF FIRES, EMERGENCY FIRST AID AND RESCUE, THE PROTECTION OF LIFE AND PROPERTY, AND MEMBER TRAINING AND INCENTIVES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt072048
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt06886
IRS990EZ/SpecialEventsNetIncomeLossAmt035622
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt072048
IRS990EZ/TotalProgramServiceExpensesAmt072048
IRS990EZ/TotalRevenueAmt084203
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt038343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt024548
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt032995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07077
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0109577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.67050
IRS990ScheduleA/PublicSupportTotal170Amt0109577
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt038343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt024548
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt032995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06614
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt07077
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0109577
IRS990ScheduleA/TotalSupportAmt0109590
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06886
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fund Raiser
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020167
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020167
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020167
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020167
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013281
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06886
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06886
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07865
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt022341
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt022341
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt014476
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07865
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt07865
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/IndividualWithBooksNm0MARY LOU GARFIELD
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt019 W Main St
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Panama
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014767
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountOTHER REVENUE 379
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 16,493DUES 440SUPPLIES 7,865UNIFORM 333FIREHALL EQUIPMENT 21,799INSURANCE 2,138BANK FEE 60MEALS 595
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearEQUIPMENT 26,784 0OTHER ASSETS: EQUIPMENT $17,656
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LIABILITIES: EQUIPMENT $3,099
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KENDRA SHELDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07167822345
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PANAMA FIRE COMPANY INC
ReturnHeader/Filer/BusinessNameControlTxt0PANA
ReturnHeader/Filer/EIN0161549487
ReturnHeader/Filer/InCareOfNm0% KENDRA SHELDON
ReturnHeader/Filer/PhoneNum07167822345
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 57
ReturnHeader/Filer/USAddress/CityNm0Panama
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014767
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273120915
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AM SUCHAR ACCOUNTANTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0516 LAFAYETTE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jamestown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014701
ReturnHeader/PreparerPersonGrp/PhoneNum07164888452
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUISE BAKEWELL EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T12:31:49-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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