Civic Intelligence

Tennessee Association for the Education

EIN 23-7037075 • 501(c)3 • Nashville, TN

Profile

Taeyc exists to provide members with professional development opportunities and to advocate for best practice in the care, development, and education of tennessee's young children.

PO Box 120096Nashville, TN 37212

www.taeyc.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

33rd percentile

-7.9%

Higher net margin than 33% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

43rd percentile

-7.0%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

85th percentile

53%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Down

$60,461

Down $4,536 (-7.0%) from 2023

Liabilities

Up

$4,142

Up $2,651 (+178%) from 2023

Net Assets

Down

$56,319

Down $7,187 (-11%) from 2023

Revenue

Up

$91,098

Up $31,720 (+53%) from 2023

Expenses

Up

$98,285

Up $24,641 (+33%) from 2023

Net Income

Up

-$7,187

Up $7,079 (+50%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2014: $248,771Liabilities 2014: $32,242Net Assets 2014: $216,5292014Assets 2015: $270,507Liabilities 2015: $44,177Net Assets 2015: $226,3302015Assets 2016: $242,702Liabilities 2016: $24,622Net Assets 2016: $218,0802016Assets 2017: $230,983Liabilities 2017: $30,906Net Assets 2017: $200,0772017Assets 2018: $176,712Liabilities 2018: $2,776Net Assets 2018: $173,9362018Assets 2019: $118,245Liabilities 2019: $9,553Net Assets 2019: $108,6922019Assets 2020: $80,294Liabilities 2020: $6,127Net Assets 2020: $74,1672020Assets 2021: $75,531Liabilities 2021: $5,990Net Assets 2021: $69,5412021Assets 2022: $79,316Liabilities 2022: $1,544Net Assets 2022: $77,7722022Assets 2023: $64,997Liabilities 2023: $1,491Net Assets 2023: $63,5062023Assets 2024: $60,461Liabilities 2024: $4,142Net Assets 2024: $56,3192024

Highlighted filing

2024

Assets$60,461
Liabilities$4,142
Net Assets$56,319

Operations Trend

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

$200K$100K$0-$100KRevenue 2014: $126,806Expenses 2014: $140,930Net Income 2014: -$14,1242014Revenue 2015: $140,666Expenses 2015: $130,865Net Income 2015: $9,8012015Revenue 2016: $121,017Expenses 2016: $129,267Net Income 2016: -$8,2502016Revenue 2017: $95,243Expenses 2017: $113,246Net Income 2017: -$18,0032017Revenue 2018: $60,227Expenses 2018: $86,504Net Income 2018: -$26,2772018Revenue 2019: $59,927Expenses 2019: $125,171Net Income 2019: -$65,2442019Revenue 2020: $13,468Expenses 2020: $47,993Net Income 2020: -$34,5252020Revenue 2021: $55,396Expenses 2021: $60,022Net Income 2021: -$4,6262021Revenue 2022: $79,514Expenses 2022: $71,283Net Income 2022: $8,2312022Revenue 2023: $59,378Expenses 2023: $73,644Net Income 2023: -$14,2662023Revenue 2024: $91,098Expenses 2024: $98,285Net Income 2024: -$7,1872024

Highlighted filing

2024

Revenue$91,098
Expenses$98,285
Net Income-$7,187

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$91,098
Mission and Program Overview

Mission

Tacee exists to provide members with professional development opportunities and to advocate for best practices in the care, development, and education of tennessee's young children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$48,800$54,584▲ $5,784
Prepaid Expenses and Deferred Charges$3,871$4,234▲ $363
Cash and Non-Interest-Bearing Accounts$12,321$1,643▼ $10,678
Accounts Receivable$5$0▼ $5
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$64,997$60,461▼ $4,536
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,490$4,142▲ $2,652
Other Liabilities$1--
Total Liabilities$1,491$4,142▲ $2,651
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$63,506$56,319▼ $7,187
Total Net Assets Fund Balance$63,506$56,319▼ $7,187
Total Liabilities and Net Assets / Fund Balance$64,997$60,461▼ $4,536
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathy Waggonerpast president
Debra KallaherPresident '24
Anthony ClearyVice President
Keoska PerryDirector
Misha DavydovDirector
Sabra MarshallDirector
Precious NewbellTrustee
Tracy BryantSecretary
Leah MangrumTreasurer
Taylor ThurnauVP Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$18,754
Program Service Revenue
$72,341
Investment Income
$3
Other Revenue
$0
All Other Contributions
$18,754
Change in Net Assets
$-7,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,139
Salaries, Compensation, and Employee Benefits$33,131
Grants and Similar Amounts Paid$15,015
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$32,720--$32,720
Other Salaries and Wages$23,083$7,694-$30,777
Grants to Domestic Individuals$15,015--$15,015
Fees for Services Accounting$5,400$1,800-$7,200
Payroll Taxes$1,766$588-$2,354
Insurance$1,552$517-$2,069
Office Expenses$1,509$503-$2,012
Occupancy$975$325-$1,300
Other Expenses$236$79-$315
All Other Expenses$178$60-$238
Total Functional Expenses$85,648$12,637$0$98,285
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members that pay membership dues and have the ability to vote on governance issues of the organization.

Form 990, Part VI, Section A, Line 7A

The membership votes for all executive board officers: president, vice president, vice president-elect, secretary, treasurer, seca rep, and nominating chairs for east, middle, and west tn.

Form 990, Part VI, Section A, Line 7B

Changes to by-laws and electing officers are subject to the approval of the membership. Membership must be current before voting is permitted.

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

The 990 is formally reviewed by the finance and executive committee. The 990 is sent to the entire board for approval prior to filing.

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

All board members are required to sign the conflict of interest policy at the beginning of their two year term. If a situation is identified, we will address this issue with the executive board.

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

The tennessee association for childrens early education, inc. Has one employee as described below. The organiztion does not employ a ceo/executive director.the organization employs an office manager to handle the daily operations. There is a personnel committee that reviews the performance of the office manager and they make recommendations to the executive board and then the full board.

Form 990, Part VI, Section C, Line 19

The documents are made available upon request and made available to all board members.

Filing and Contact Details

Filer

Filer Name
Tennessee Association for Childrens
EIN
23-7037075
Phone
6152790111
Address
PO BOX 120096, NASHVILLE, TN 37212

Signing Officer

Name
Debra Kallaher
Title
President '24
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Kallaher
Formed
1954
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
50

Preparer

Firm
Winchell CPA & Advisory Services Pllc
Address
171 BELLE FOREST CIR STE B, NASHVILLE, TN 37221
Preparer
Jim Durham
Phone
6156622808
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IRS990/OtherExpensesGrp/TotalAmt2324
IRS990/OtherExpensesGrp/TotalAmt3315
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07694
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt023083
IRS990/OtherSalariesAndWagesGrp/TotalAmt030777
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0588
IRS990/PayrollTaxesGrp/ProgramServicesAmt01766
IRS990/PayrollTaxesGrp/TotalAmt02354
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03871
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04234
IRS990/PrincipalOfficerNm0Debra Kallaher
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/Desc0Conferences & Meetings
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt057587
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114754
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt057587
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114754
IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL CONFERENCE- TO PROVIDE ITS MEMBERS WITH PROFESSIONAL DEVELOPMENT OPPORTUNITIES AND TO ADVOCATE FOR BEST PRACTICES IN THE CARE, DEVELOPMENT, AND EDUCATION OF TENNESSEE'S YOUNG CHILDREN. THIS ANNUAL CONFERENCE IS A THREE DAY CONFERENCE AND WAS ATTENDED BY OVER 500 EARLY CHILDHOOD PROFESSIONALS THIS PAST YEAR. EACH PARTICIPANT WAS GIVEN THE OPPORTUNITY TO ATTEND VARIOUS WORKSHOPS DEALING WITH ALL ASPECTS OF CHILD DEVELOPMENT AND EDUCATION OVER THE COURSE OF THE SEMINAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt032720
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt014167
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt010016
IRS990/PYInvestmentIncomeAmt05
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt031894
IRS990/PYProgramServiceRevenueAmt045206
IRS990/PYRevenuesLessExpensesAmt0-14266
IRS990/PYSalariesCompEmpBnftPaidAmt031734
IRS990/PYTotalExpensesAmt073644
IRS990/PYTotalRevenueAmt059378
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7187
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048800
IRS990/SavingsAndTempCashInvstGrp/EOYAmt054584
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt033508
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt026814
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt046239
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt034282
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013052
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0153895
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0416
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0436
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt057587
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt032559
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt030214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt019495
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0139855
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0416
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0436
IRS990ScheduleA/InvestmentIncomeCYPct00.00150
IRS990ScheduleA/InvestmentIncomePYPct00.00220
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03055
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01613
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04668
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.98290
IRS990ScheduleA/PublicSupportPY509Pct00.98030
IRS990ScheduleA/PublicSupportTotal509Amt0293750
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt091095
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt059373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt076453
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt053777
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt013052
IRS990ScheduleA/Total509Grp/TotalAmt0293750
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt091098
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt059378
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt079514
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt055396
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt013468
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0298854
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS THAT PAY MEMBERSHIP DUES AND HAVE THE ABILITY TO VOTE ON GOVERNANCE ISSUES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP VOTES FOR ALL EXECUTIVE BOARD OFFICERS: PRESIDENT, VICE PRESIDENT, VICE PRESIDENT-ELECT, SECRETARY, TREASURER, SECA REP, AND NOMINATING CHAIRS FOR EAST, MIDDLE, AND WEST TN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGES TO BY-LAWS AND ELECTING OFFICERS ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP. MEMBERSHIP MUST BE CURRENT BEFORE VOTING IS PERMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS FORMALLY REVIEWED BY THE FINANCE AND EXECUTIVE COMMITTEE. THE 990 IS SENT TO THE ENTIRE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY AT THE BEGINNING OF THEIR TWO YEAR TERM. IF A SITUATION IS IDENTIFIED, WE WILL ADDRESS THIS ISSUE WITH THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TENNESSEE ASSOCIATION FOR CHILDRENS EARLY EDUCATION, INC. HAS ONE EMPLOYEE AS DESCRIBED BELOW. THE ORGANIZTION DOES NOT EMPLOY A CEO/EXECUTIVE DIRECTOR.THE ORGANIZATION EMPLOYS AN OFFICE MANAGER TO HANDLE THE DAILY OPERATIONS. THERE IS A PERSONNEL COMMITTEE THAT REVIEWS THE PERFORMANCE OF THE OFFICE MANAGER AND THEY MAKE RECOMMENDATIONS TO THE EXECUTIVE BOARD AND THEN THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND MADE AVAILABLE TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

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