Civic Intelligence

Sheet Metal Contractors Association Of

EIN 23-6272903 • 501(c)6 • Warminster, PA

Profile

To serve the sheet metal industry in education, relations, standards, representations and business studies.

955 Louis DriveWarminster, PA 18974

www.smca.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.11x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.37x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

86th percentile

22%

Higher net margin than 86% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$267,585

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

65th percentile

8.9%

Faster asset growth than 65% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

53%

Faster revenue growth than 95% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,939,412

Up $487,424 (+8.9%) from 2023

Liabilities

Down

$670,264

Down $98,629 (-13%) from 2023

Net Assets

Up

$5,269,148

Up $586,053 (+13%) from 2023

Revenue

Up

$1,801,553

Up $624,153 (+53%) from 2023

Expenses

Up

$1,413,453

Up $92,253 (+7.0%) from 2023

Net Income

Up

$388,100

Up $531,900 (+370%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2018: $4,009,617Liabilities 2018: $1,110,350Net Assets 2018: $2,899,2672018Assets 2019: $4,251,362Liabilities 2019: $1,051,725Net Assets 2019: $3,199,6372019Assets 2020: $4,438,473Liabilities 2020: $1,068,338Net Assets 2020: $3,370,1352020Assets 2021: $5,609,716Liabilities 2021: $899,812Net Assets 2021: $4,709,9042021Assets 2022: $5,249,364Liabilities 2022: $824,158Net Assets 2022: $4,425,2062022Assets 2023: $5,451,988Liabilities 2023: $768,893Net Assets 2023: $4,683,0952023Assets 2024: $5,939,412Liabilities 2024: $670,264Net Assets 2024: $5,269,1482024

Highlighted filing

2024

Assets$5,939,412
Liabilities$670,264
Net Assets$5,269,148

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $1,456,847Expenses 2018: $1,272,827Net Income 2018: $184,0202018Revenue 2019: $1,751,904Expenses 2019: $1,501,709Net Income 2019: $250,1952019Revenue 2020: $1,589,396Expenses 2020: $1,509,537Net Income 2020: $79,8592020Revenue 2021: $1,843,383Expenses 2021: $934,430Net Income 2021: $908,9532021Revenue 2022: $1,694,209Expenses 2022: $1,310,230Net Income 2022: $383,9792022Revenue 2023: $1,177,400Expenses 2023: $1,321,200Net Income 2023: -$143,8002023Revenue 2024: $1,801,553Expenses 2024: $1,413,453Net Income 2024: $388,1002024

Highlighted filing

2024

Revenue$1,801,553
Expenses$1,413,453
Net Income$388,100

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$9,535,623
Mission and Program Overview

Mission

To serve the sheet metal industry in education, relations, standards, representations and business studies

To serve the sheet metal industry in education, relations, standards, representations and business studies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,115,303$4,313,933▲ $198,630
Land, Buildings, and Equipment, Net$1,195,126$1,450,900▲ $255,774
Savings and Temporary Cash Investments$37,905$85,477▲ $47,572
Cash and Non-Interest-Bearing Accounts$82,690$69,636▼ $13,054
Intangible Assets$20,964$19,466▼ $1,498
Total Assets$5,451,988$5,939,412▲ $487,424
Liabilities
Mortgage Notes Payable Secured by Investment Property$746,433$667,805▼ $78,628
Accounts Payable and Accrued Expenses$22,000--
Other Liabilities$460$2,459▲ $1,999
Total Liabilities$768,893$670,264▼ $98,629
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,683,095$5,269,148▲ $586,053
Total Net Assets Fund Balance$4,683,095$5,269,148▲ $586,053
Total Liabilities and Net Assets / Fund Balance$5,451,988$5,939,412▲ $487,424

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,185,854$190,226$1,376,080
Equipment$65,046$248,765$313,811
Land$200,000-$200,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter JenkinsExecutive DirectorFT$209,962$57,623$267,585

Board Members and Trustees

NameTitle
Dominic BonitatisPast President
Matthew SanoPresident
Gary G LutheVice President
Ernest J MenoldDirector
Glen ArmstrongDirector
Jack TitlowDirector
Kenneth WurstDirector
Matthew MitchellDirector
Robert E Johnston JrSecretary / Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,575,222
Investment Income
$158,150
Other Revenue
$68,181
Change in Net Assets
$388,100

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,801,553
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$175,953
Total Revenue per Audited Statements
$1,977,506
Total Revenue per Form 990
$1,801,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$747,978
Salaries, Compensation, and Employee Benefits$665,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$245,456$81,819-$327,275
Conferences and Meetings$303,018--$303,018
Current Officers, Directors, Trustees, and Key Employees$157,472$52,490-$209,962
All Other Expenses$69,291$12,387-$81,678
Fees for Services Legal$56,588--$56,588
Depreciation Depletion$44,482$7,850-$52,332
Pension Plan Contributions$34,257$13,431-$47,688
Payroll Taxes$31,965$10,614-$42,579
Other Employee Benefits$20,125$17,846-$37,971
Interest-$36,940-$36,940
Office Expenses$25,297$4,464-$29,761
Other Expenses$91$29,454-$29,545
Insurance$16,388$2,822-$19,210
Information Technology$17,340--$17,340
Fees for Services Other$16,567--$16,567
Advertising$16,383--$16,383
Total Functional Expenses$1,137,004$276,449$0$1,413,453

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,413,453
Total Expenses per Audited Statements$1,413,453
Total Expenses per Form 990$1,413,453
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$2,225
Due to Smca$234
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 11B

Organization's process to review form 990. The executive director reviews the form 990.

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

Enforcement of conflicts policy: the conflict of interest policy is discussed at the annual meeting and board members are reminded to report any conflicts. It is also discussed with employees.

Form 990, Part VI, Section B, Line 15

Compensation process for top official compensation is compared with similar organizations and then approved by the board of directors annually at the beginning of the fiscal year. Form 990, part vi, line 15b - compensation process for officers all employee compensation is reviewed by the board of directors for reasonableness and approved annually at the beginning of each fiscal year.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation: the association makes its 990, governing documents, conflict of interest policy and financial statements available for inspection at their headquarters during the business hours of 8:30 am to 4:30 pm mondy through friday.

Filing and Contact Details

Filer

Filer Name
Sheet Metal Contractors Association of
EIN
23-6272903
Phone
6108284055
Address
955 LOUIS DRIVE, WARMINSTER, PA 18974

Signing Officer

Name
Peter Jenkins
Title
Executive Director
Phone
6108284055
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Jenkins
Formed
1919
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
0

Preparer

Firm
Morison Cogen Llp
Address
484 NORRISTOWN RD STE 100, BLUE BELL, PA 19422
Preparer
Anthony G Cinelli
Phone
2674403000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

CASH BASIS ADJ 22,000.

Form 990, Part XII, Line 2C - Change in Financial Review Process

There has been no change in review process from prior year.

Raw XML AppendixShowing 400 of 473 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.

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt119420
IRS990/OtherRevenueTotalAmt068181
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt081819
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0245456
IRS990/OtherSalariesAndWagesGrp/TotalAmt0327275
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010614
IRS990/PayrollTaxesGrp/ProgramServicesAmt031965
IRS990/PayrollTaxesGrp/TotalAmt042579
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013431
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt034257
IRS990/PensionPlanContributionsGrp/TotalAmt047688
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PETER JENKINS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0236000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01575222
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01575222
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-230214
IRS990/PYOtherExpensesAmt0677145
IRS990/PYOtherRevenueAmt066648
IRS990/PYProgramServiceRevenueAmt01340966
IRS990/PYRevenuesLessExpensesAmt0-143800
IRS990/PYSalariesCompEmpBnftPaidAmt0644055
IRS990/PYTotalExpensesAmt01321200
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01177400
IRS990/ReconcilationRevenueExpnssAmt0388100
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01801553
IRS990/SavingsAndTempCashInvstGrp/BOYAmt037905
IRS990/SavingsAndTempCashInvstGrp/EOYAmt085477
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01185854
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0190226
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01376080
IRS990ScheduleD/EquipmentGrp/BookValueAmt065046
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0248765
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0313811
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01413453
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0175953
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1234
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO SMCA
IRS990ScheduleD/RevenueNotReportedAmt0175953
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01801553
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01450900
IRS990ScheduleD/TotalExpensesPerForm990Amt01413453
IRS990ScheduleD/TotalLiabilityAmt02459
IRS990ScheduleD/TotalRevenuePerForm990Amt01801553
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01977506
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01413453
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0209962
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt020996
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt036627
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PETER JENKINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0267585
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990. THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY: THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT THE ANNUAL MEETING AND BOARD MEMBERS ARE REMINDED TO REPORT ANY CONFLICTS. IT IS ALSO DISCUSSED WITH EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL COMPENSATION IS COMPARED WITH SIMILAR ORGANIZATIONS AND THEN APPROVED BY THE BOARD OF DIRECTORS ANNUALLY AT THE BEGINNING OF THE FISCAL YEAR. FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS ALL EMPLOYEE COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS FOR REASONABLENESS AND APPROVED ANNUALLY AT THE BEGINNING OF EACH FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: THE ASSOCIATION MAKES ITS 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION AT THEIR HEADQUARTERS DURING THE BUSINESS HOURS OF 8:30 AM TO 4:30 PM MONDY THROUGH FRIDAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CASH BASIS ADJ 22,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE HAS BEEN NO CHANGE IN REVIEW PROCESS FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C - CHANGE IN FINANCIAL REVIEW PROCESS
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SHEET METAL CONTRACTORS ASSOCIATION OF PHILA & VICINITY-IND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0231601800
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0955 LOUIS DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WARMINSTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd018974
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01573638
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BUDGET
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SMCA OF PHILADELPHIA VICINITY-INDUSTRY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01

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