Civic Intelligence

AIDS Council of Northeastern New York

EIN 22-2684595 • 501(c)3 • Albany, NY

Profile

The mission of the aids council of northeastern new york is to reduce the impact and incidence of hiv/aids and other serious medical and social conditions.

845 Central Avenue 202Albany, NY 12206

www.aidscouncil.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.68x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.42x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

28th percentile

-2.9%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$156,772

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.7%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,087,603

Up $378,667 (+6.6%) from 2023

Liabilities

Up

$4,168,263

Up $873,942 (+27%) from 2023

Net Assets

Down

$1,919,340

Down $495,275 (-21%) from 2023

Revenue

Up

$9,848,186

Up $444,374 (+4.7%) from 2023

Expenses

Up

$10,138,399

Up $880,196 (+9.5%) from 2023

Net Income

Down

-$290,213

Down $435,822 (-299%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,266,762Liabilities 2011: $939,054Net Assets 2011: $1,327,7082011Assets 2012: $2,257,706Liabilities 2012: $1,016,405Net Assets 2012: $1,241,3012012Assets 2013: $2,614,445Liabilities 2013: $1,029,780Net Assets 2013: $1,584,6652013Assets 2014: $2,988,303Liabilities 2014: $758,125Net Assets 2014: $2,230,1782014Assets 2015: $3,530,992Liabilities 2015: $484,692Net Assets 2015: $3,046,3002015Assets 2016: $4,011,190Liabilities 2016: $281,150Net Assets 2016: $3,730,0402016Assets 2017: $4,175,394Liabilities 2017: $657,361Net Assets 2017: $3,518,0332017Assets 2018: $4,370,270Liabilities 2018: $1,087,236Net Assets 2018: $3,283,0342018Assets 2019: $3,985,373Liabilities 2019: $1,329,054Net Assets 2019: $2,656,3192019Assets 2020: $5,326,939Liabilities 2020: $2,891,788Net Assets 2020: $2,435,1512020Assets 2021: $5,396,123Liabilities 2021: $2,724,429Net Assets 2021: $2,671,6942021Assets 2022: $3,980,691Liabilities 2022: $1,693,592Net Assets 2022: $2,287,0992022Assets 2023: $5,708,936Liabilities 2023: $3,294,321Net Assets 2023: $2,414,6152023Assets 2024: $6,087,603Liabilities 2024: $4,168,263Net Assets 2024: $1,919,3402024

Highlighted filing

2024

Assets$6,087,603
Liabilities$4,168,263
Net Assets$1,919,340

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $4,914,7672011Expenses 2012: $5,346,8732012Expenses 2013: $5,741,0132013Revenue 2014: $6,329,843Expenses 2014: $5,736,453Net Income 2014: $593,3902014Revenue 2015: $7,217,673Expenses 2015: $6,339,452Net Income 2015: $878,2212015Revenue 2016: $7,698,940Expenses 2016: $7,017,760Net Income 2016: $681,1802016Revenue 2017: $7,883,568Expenses 2017: $8,171,445Net Income 2017: -$287,8772017Revenue 2018: $7,942,941Expenses 2018: $8,157,790Net Income 2018: -$214,8492018Revenue 2019: $7,740,927Expenses 2019: $8,468,029Net Income 2019: -$727,1022019Revenue 2020: $8,338,264Expenses 2020: $8,555,014Net Income 2020: -$216,7502020Revenue 2021: $8,501,325Expenses 2021: $8,516,787Net Income 2021: -$15,4622021Revenue 2022: $8,262,798Expenses 2022: $8,411,753Net Income 2022: -$148,9552022Revenue 2023: $9,403,812Expenses 2023: $9,258,203Net Income 2023: $145,6092023Revenue 2024: $9,848,186Expenses 2024: $10,138,399Net Income 2024: -$290,2132024

Highlighted filing

2024

Revenue$9,848,186
Expenses$10,138,399
Net Income-$290,213

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.09$4.17$1.92$9.85$10.1$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.71$3.29$2.41$9.40$9.26$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$1.69$2.29$8.26$8.41$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$2.72$2.67$8.50$8.52$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.33$2.89$2.44$8.34$8.56$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.99$1.33$2.66$7.74$8.47$0.73
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$1.09$3.28$7.94$8.16$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$0.66$3.52$7.88$8.17$0.29
2016Detailed filing. Detailed filing data is available for this year.$4.01$0.28$3.73$7.70$7.02$0.68
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.48$3.05$7.22$6.34$0.88
2014Detailed filing. Detailed filing data is available for this year.$2.99$0.76$2.23$6.33$5.74$0.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$1.03$1.58$5.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$1.02$1.24$5.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.94$1.33$4.91
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$9,010,948
Mission and Program Overview

Mission

The mission of the aids council of northeastern new york is to reduce the impact and incidence of hiv/aids and other serious medical and social conditions.

Prevention and support services for people living with hiv/aids and other chronic diseases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,714,352$1,981,029▲ $266,677
Investments in Publicly Traded Securities$1,829,614$1,636,244▼ $193,370
Land, Buildings, and Equipment, Net$276,808$165,946▼ $110,862
Savings and Temporary Cash Investments$1,076,780$59,129▼ $1,017,651
Prepaid Expenses and Deferred Charges$40,375$53,456▲ $13,081
Cash and Non-Interest-Bearing Accounts$407,960$34,563▼ $373,397
Total Assets$5,396,123$3,980,691▼ $1,415,432
Other Assets Total$50,234$50,324▲ $90
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,357,557$1,216,299▼ $141,258
Unsecured Notes Loans Payable$942,900$0▼ $942,900
Accounts Payable and Accrued Expenses$423,972$477,293▲ $53,321
Total Liabilities$2,724,429$1,693,592▼ $1,030,837
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,636,844$2,287,099▼ $349,745
Net Assets With Donor Restrictions$34,850$0▼ $34,850
Total Net Assets Fund Balance$2,671,694$2,287,099▼ $384,595
Total Liabilities and Net Assets / Fund Balance$5,396,123$3,980,691▼ $1,415,432

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$126,708$1,305,678$1,432,386
Leasehold Improvements$39,238$241,241$280,479

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$763,551$0▼ $23,998-$704,703
2020$688,420$34,850▲ $40,281-$763,551
2019$737,256-▼ $1,026$47,810$688,420
2018$1,011,944$47,810▲ $14,952$337,450$737,256
2017$1,025,348$37,450▲ $5,180$56,034$1,011,944
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diana AgugliaDeputy Executive DirectorFT$96,887$9,506$106,393
Joseph L PetersonDirector of FinanceFT$88,109$3,996$92,105
Quinn T LeeDirector of Health HomesFT$52,548$748$53,296
Susan FriedmanDirector of Human ResourcesFT$50,142-$50,142
Bowman Kim AtkinsExecutive DirectorFT$33,959-$33,959
Revenue and Support

Revenue Composition

Contributions and Grants
$6,095,645
Program Service Revenue
$2,095,411
Investment Income
$80,550
Other Revenue
$-8,808
All Other Contributions
$181,168
Change in Net Assets
$-148,955

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,252,520
Revenue Not Reported on Financial Statements
$10,278
Revenue Not Reported on Form 990
$-235,640
Other Revenue Adjustments
$-8,808
Total Revenue per Audited Statements
$8,016,880
Total Revenue per Form 990
$8,262,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,688,249
Other Expenses$2,007,251
Grants and Similar Amounts Paid$716,253
Total Fundraising Expense$270,880
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,889,786$180,223$147,205$4,217,214
Grants to Domestic Individuals$716,253--$716,253
Current Officers, Directors, Trustees, and Key Employees$57,269$515,422-$572,691
Occupancy$481,978$58,872$8,761$549,611
Other Employee Benefits$427,110$10,774$9,398$447,282
Office Expenses$318,754$59,877$14,403$393,034
Payroll Taxes$286,910$47,519$11,758$346,187
Depreciation Depletion$91,432$16,015$3,415$110,862
Pension Plan Contributions$95,911$4,924$4,040$104,875
Insurance$73,688$8,371$1,289$83,348
Travel$69,180$5,026$448$74,654
Advertising$22,641$253$39,431$62,325
Fees for Services Other$55,969$2,492$1,025$59,486
Interest-$48,013-$48,013
Fees for Services Legal$18,411$23,450$164$42,025
Fees for Services Accounting$33,095$3,838$653$37,586
Conferences and Meetings$12,620$2,359$7,838$22,817
Other Expenses$17,813$9,855$12,370$22,225
Fees for Service Investment Mgmnt Fees-$19,086-$19,086
All Other Expenses$5,798$8,570$1,663$16,031
Total Functional Expenses$7,010,485$1,130,388$270,880$8,411,753

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,411,753
Total Expenses per Audited Statements$8,401,475
Expenses per Audited Statements$8,392,667
Expenses Not Reported on Financial Statements$19,086
Expenses Not Reported on Form 990$8,808
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,808
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dining Out for Life 2022$54,199-$4,670-
Columbia County$34,560-$2,920-
Total Events$121,724-$8,808$-8,808
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 copy of the 990 is sent to the finance and audit committee members for their review. A committee meeting is held and the members review and recommend changes, if necessary prepare it for the full board review. It is reviewed and approved by the finance committee, and then by the board of directors at a board meeting before it is filed. At some point in the process our outside auditors meet with either the finance committee or the board to present the form 990 and answer any questions.

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

All board members and directors are required to complete and sign annually a conflict of interest statement which identifies potential conflicts of interest including the place of their employment. New board members also sign a receipt of the conflict of interest policy.

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

The board's executive committee has responsibility for the compensation review of the executive director. A search and review of executive director salaries at comparably sized organizations with similar missions was completed by the committee during 2021. The agency's executive director's salary was determined to be within an acceptable market range with salaries at comparable organizations.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, financial statements and form 990 available to the public upon request. The 990 is also available for public view on its website and on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Aids Council of Northeastern New York
EIN
22-2684595
Phone
5184344686
Address
927 BROADWAY, ALBANY, NY 12207
Doing Business As
Alliance for Positive Health

Signing Officer

Name
Bowman Kim Atkins
Title
Executive Director
Phone
5184344686
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bowman Kim Atkins
Formed
1985
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
139
Volunteers
75

Preparer

Firm
Bst & Co Cpas Llp
Address
10 BRITISH AMERICAN BLVD, LATHAM, NY 12110
Preparer
Judy a Cahee
Phone
5184596700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Oversight of selection of an independent accountant and the organization's audit is carried out by the finance and audit committee.

Financial Statement Notes

PART V, LINE 4:

The aids council, (dba the alliance) established the richard w. Joseph endowment fund in the memory of one of its former executive directors. The fund's purpose is to provide educational opportunities to clients and staff members, while providing educational resources to the greater region served by the alliance. Care coordination services under the "health home" model pays a per patient, per month rate. Health homes' services engage persons with chronic medical conditions, including hiv/aids, and individuals who are out-of-care to facilitate enrollment in primary and preventive care services, and follow the patient to ensure their medical and support needs are addressed. Funds are retained in support of the health homes program, to ensure continuity of services that are currently provided.

PART X, LINE 2:

The alliance files a form 990 annually with the internal revenue service. When annual returns are filed, some tax positions taken are highly certain to be sustained upon examination by the taxing authorities, while other tax positions are subject to uncertainty about the technical merits of the position or amount of the position's tax benefit that would ultimately be sustained. Management evaluated the alliance's tax positions, including interest and penalties attributable thereto, and concluded that the alliance had taken no tax position that required adjustment in its financial statements as of june 30, 2022 and 2021.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising event expenses -8,808.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses 8,808.

Raw XML AppendixShowing 400 of 647 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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IRS990/Desc0THE AIDS COUNCIL OF NORTHEASTERN NEW YORK, INC. DBA ALLIANCE FOR POSITIVE HEALTH (AFPH) IS A NEW YORK NOT-FOR-PROFIT CORPORATION. AFPH HAS BEEN A NEW YORK STATE DESIGNATED COMMUNITY SERVICE PROVIDER FOR THE NORTHEASTERN NEW YORK REGION SINCE 1985. THE AFPH'S MISSION IS TO REDUCE THE IMPACT AND INCIDENCE OF HIV/AIDS AND OTHER SERIOUS MEDICAL AND SOCIAL CONDITIONS BY INCREASING ACCESS TO PREVENTIVE AND SUPPORTIVE CARE AND SERVICES. THE AFPH OPERATES WITH SUPPORT FROM BOTH PRIVATE AND PUBLIC FUNDING SOURCES. AFPH IS ONE OF THE REGION'S LEADING PROVIDERS OF NON-MEDICAL SERVICES DESIGNED TO HELP CLIENTS ACHIEVE POSITIVE HEALTH OUTCOMES. THE AFPH HAS BEEN PROVIDING COMPREHENSIVE PREVENTIVE AND SUPPORTIVE SERVICES FOR THE MOST IN NEED AND MARGINALIZED POPULATIONS LIVING WITH AND THOSE AT HIGH-RISK FOR CONTRACTING HIV, HEPATITIS, AND/OR STIS, AND THOSE WITH OTHER CHRONIC CONDITIONS IN 17 COUNTIES OF THE NORTHEASTERN NEW YORK REGION FOR 35 YEARS. CLIENTS CAN ACCESS CARE MANAGEMENT SERVICES; SUBSTANCE USE OUTREACH & REFERRAL SERVICES; BEHAVIORAL HEALTH EDUCATION; TRANSPORTATION SERVICES; HOUSING RETENTION SERVICES; FINANCIAL ASSISTANCE; INSURANCE NAVIGATION SERVICES; TESTING SERVICES (HIV, STI, AND HEPATITIS C); HARM AND RISK REDUCTION SERVICES; HEALTH EDUCATION; AND LINKAGE AND NAVIGATION SERVICES (FOR THOSE SPORADICALLY OR NOT ENGAGED IN CARE) THROUGH THE AFPH'S ARRAY OF PROGRAMS. STAFF LINK CLIENTS TO OTHER SERVICES NOT PROVIDED BY OUR AGENCY AND FACILITATE ACCESS TO SERVICES THAT REMOVE BARRIERS TO A CLIENT'S ACHIEVEMENT OF POSITIVE HEALTH OUTCOMES. LAST YEAR, THE ALLIANCE SERVED APPROXIMATELY 867** OF THE MORE THAN 3,300 ACTIVELY ENROLLED CLIENTS; PERFORMED APPROXIMATELY 755 HIV/STI/HVC SCREENING TESTS; AND PROVIDED OVER 14,450** INDIVIDUALIZED ENCOUNTERS TO ENROLLED CLIENTS, BREAKING DOWN BARRIERS TO ACCESSING AND REMAINING ADHERENT TO MEDICAL AND SUPPORTIVE SERVICES AND ENHANCING CLIENT KNOWLEDGE RELATED TO ACCESSING AND NAVIGATING HEALTHCARE AND SUPPORTIVE SERVICE SYSTEMS.**NOTE: ENCOUNTERS FOR THE ALLIANCE'S HEALTH HOME PROGRAM REFLECT ONLY ONE ENCOUNTER PER MONTH AS BILLED TO MEDICAID; AS A RESULT, DATA DOES NOT FULLY REFLECT THE LEVEL OF THE ENCOUNTERS A CLIENT MAY HAVE RECEIVED EACH MONTH (I.E. ONE CLIENT MAY HAVE RECEIVED MORE THAN ONE SERVICE IN A MONTH BUT THE ALLIANCE ONLY BILLED ONE TIME AND ONLY THAT ONE ENCOUNTER IS REFLECTED IN THIS DATA).
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IRS990/Form990PartVIISectionAGrp/PersonNm6JOAN HAYNER
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IRS990/Form990PartVIISectionAGrp/PersonNm16JOSEPH L PETERSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF HEALTH HOMES
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF HUMAN RESOURCES
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IRS990/MissionDesc0THE MISSION OF THE ALLIANCE FOR POSITIVE HEALTH IS TO REDUCE THE IMPACT AND INCIDENCE OF HIV/AIDS AND OTHER SERIOUS MEDICAL AND SOCIAL CONDITIONS.
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IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID REIMBURSEMENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0ONE THOUSAND SIX HUNDRED AND THIRTEEN (1,613) CLIENTS RECEIVED CARE MANAGEMENT SERVICES LAST YEAR; THROUGH OUR HEALTH HOME PROGRAM, THROUGH OUR RYAN WHITE CARE MANAGEMENT PROGRAMS. OF THE HEALTH HOME CLIENTS SERVED LAST YEAR, PRE-CONDITIONS (CHRONIC/CO-MORBID CONDITIONS) FOR PROGRAM ENROLLMENT INCLUDED: MENTAL HEALTH (THIS IS PERSISTENT AND SEVERE MENTAL ILLNESS), HIV/AIDS, SUBSTANCE ABUSE, OVERWEIGHT, ASTHMA, DIABETES, AND HEART DISEASE.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02095411
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IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01

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