Civic Intelligence

Portage Lake Multi-Educational

EIN 23-7310853 • 501(c)3 • Houghton, MI

Profile

To operate and maintain a public recreation facility.

17320 Penrose BluffHoughton, MI 49931

www.houghtoncountyarena.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

2nd percentile

-213%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$593,405

Down $17,505 (-2.9%) from 2021

Liabilities

Down

$2,054

Down $1,679 (-45%) from 2021

Net Assets

Down

$591,351

Down $15,826 (-2.6%) from 2021

Operations
Liabilities / Revenue35th percentileNet Margin2nd percentile

Revenue

Up

$230,021

Up $75,279 (+49%) from 2021

Expenses

Up

$245,847

Up $57,069 (+30%) from 2021

Net Income

Up

-$15,826

Up $18,210 (+54%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$800K$600K$400K$200K$0Assets 2014: $275,893Liabilities 2014: $4,956Net Assets 2014: $270,9372014Assets 2015: $265,125Liabilities 2015: $4,874Net Assets 2015: $260,2512015Assets 2016: $258,009Liabilities 2016: $3,261Net Assets 2016: $254,7482016Assets 2017: $494,502Liabilities 2017: $4,174Net Assets 2017: $490,3282017Assets 2019: $794,275Liabilities 2019: $147,766Net Assets 2019: $646,5092019Assets 2021: $610,910Liabilities 2021: $3,733Net Assets 2021: $607,1772021Assets 2022: $593,405Liabilities 2022: $2,054Net Assets 2022: $591,3512022

Highlighted filing

2022

Assets$593,405
Liabilities$2,054
Net Assets$591,351
Open 2022 Filing

Operations Trend

Revenue Growth67th percentile

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

$600K$400K$200K$0-$200KRevenue 2014: $194,602Expenses 2014: $183,551Net Income 2014: $11,0512014Revenue 2015: $191,785Expenses 2015: $202,471Net Income 2015: -$10,6862015Revenue 2016: $200,165Expenses 2016: $205,668Net Income 2016: -$5,5032016Revenue 2017: $432,305Expenses 2017: $196,725Net Income 2017: $235,5802017Revenue 2019: $155,709Expenses 2019: $209,842Net Income 2019: -$54,1332019Revenue 2021: $154,742Expenses 2021: $188,778Net Income 2021: -$34,0362021Revenue 2022: $230,021Expenses 2022: $245,847Net Income 2022: -$15,8262022

Highlighted filing

2022

Revenue$230,021
Expenses$245,847
Net Income-$15,826
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$593,405
Liabilities
$2,054
Net assets
$591,351
Revenue
$230,021
Expenses
$245,847
Net income
-$15,826
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.93$0.02$5.91$2.30$2.46$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.11$0.04$6.07$1.55$1.89$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.94$1.48$6.47$1.56$2.10$0.54
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.95$0.04$4.90$4.32$1.97$2.36
2016Detailed filing. Detailed filing data is available for this year.$2.58$0.03$2.55$2.00$2.06$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.65$0.05$2.60$1.92$2.02$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.76$0.05$2.71$1.95$1.84$0.11
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.0
Gross Receipts
$154,742
Mission and Program Overview

Mission

To operate and maintain a public recreation facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$527,645$504,719▼ $22,926
Cash and Non-Interest-Bearing Accounts$142,267$67,319▼ $74,948
Pledges and Grants Receivable$59,300$23,750▼ $35,550
Accounts Receivable$3,510$15,122▲ $11,612
Total Assets$732,722$610,910▼ $121,812
Liabilities
Mortgage Notes Payable Secured by Investment Property$87,588--
Accounts Payable and Accrued Expenses$3,921$3,133▼ $788
Deferred Revenue-$600-
Total Liabilities$91,509$3,733▼ $87,776
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$641,213$607,177▼ $34,036
Total Net Assets Fund Balance$641,213$607,177▼ $34,036
Total Liabilities and Net Assets / Fund Balance$732,722$610,910▼ $121,812

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$482,742$191,616$674,358
Leasehold Improvements$21,977$3,220$25,197
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
David HermansonPresident
Al WakehamBoard Member
Chris SalaniBoard Member
David JukuriBoard Member
David WiitanenBoard Member
Glenn AndersonBoard Member
Joe BianucciBoard Member
Joe BurcarBoard Member
Rick FreemanBoard Member
Robert PerraultBoard Member
Douglas HembroffSecretary
Ryan MarkhamTreasurer
William LepistoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$250
Program Service Revenue
$154,492
Investment Income
$0
Other Revenue
$0
All Other Contributions
$250
Change in Net Assets
$-34,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,704
Salaries, Compensation, and Employee Benefits$56,074
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$72,863--$72,863
Other Salaries and Wages$49,467--$49,467
Depreciation Depletion$32,613--$32,613
Insurance$7,616--$7,616
Payroll Taxes$6,607--$6,607
Interest$3,637--$3,637
Fees for Services Accounting-$1,714-$1,714
Office Expenses$1,292--$1,292
Other Expenses$244--$244
All Other Expenses$4--$4
Total Functional Expenses$187,064$1,714$0$188,778
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The treasurer provides a copy of form 990 to the board at the nearest board meeting after the filing of the tax return.”

Form 990, Page 6, Part VI, Line 15B

“The treasurer receives a 1,800 yearly stipend, which is approved by the board.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Portage Lake Multi-educational
EIN
23-7310853
Phone
9062813427
Address
17320 PENROSE BLUFF, HOUGHTON, MI 49931

Signing Officer

Name
Ryan Markham
Title
Treasurer
Phone
9062813427
Signed
2022-05-13

Organization Details

Principal Officer
Ryan Markham
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
4

Preparer

Firm
Rukkila Negro and Associates Cpas Pc
Address
310 SHELDEN AVENUE, HOUGHTON, MI 49931-1964
Preparer
Ryan a Markham
Phone
9064826601
Raw XML AppendixShowing 400 of 408 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/ActivityOrMissionDesc0TO OPERATE AND MAINTAIN A PUBLIC RECREATION FACILITY.
IRS990/AllOtherContributionsAmt0250
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04
IRS990/AllOtherExpensesGrp/TotalAmt04
IRS990/BooksInCareOfDetail/PersonNm0RYAN MARKHAM
IRS990/BooksInCareOfDetail/PhoneNum09062813427
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0310 SHELDEN AVENUE
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IRS990/Desc0OPERATE & MAINTAIN AN ICE ARENA THAT SERVES AN ESTIMATED 3,000 PLUS HOCKEY PLAYERS, FIGURE SKATERS & RECREATIONAL SKATERS IN THE WINTER AND IS USED FOR THE COUNTY FAIR, WEDDINGS, REUNIONS & OTHER RECREATIONAL, EDUCATIONAL AND SOCIAL PURPOSES IN THE OFF-SEASON.
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IRS990/EmployeeCnt04
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IRS990/ExpenseAmt0187064
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IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesAccountingGrp/TotalAmt01714
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0154492
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt060
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0322
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0205981
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0237298
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0443911
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0154492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0214173
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0224170
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0192975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0195007
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0980817
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.47750
IRS990ScheduleA/PublicSupportPY509Pct00.47490
IRS990ScheduleA/PublicSupportTotal509Amt0680260
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt067096
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0110391
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0114901
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0258599
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0193481
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0744468
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt067096
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0110391
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0114901
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0258599
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0193481
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0154742
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0214233
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0224492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0398956
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0432305
IRS990ScheduleA/Total509Grp/TotalAmt01424728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0154742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0214233
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0224492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0398956
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0432305
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01424728
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0482742
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0191616
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0674358
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt021977
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03220
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt025197
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0504719
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER PROVIDES A COPY OF FORM 990 TO THE BOARD AT THE NEAREST BOARD MEETING AFTER THE FILING OF THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER RECEIVES A 1,800 YEARLY STIPEND, WHICH IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0732722
IRS990/TotalAssetsEOYAmt0610910
IRS990/TotalAssetsGrp/BOYAmt0732722
IRS990/TotalAssetsGrp/EOYAmt0610910
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0250
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01714
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187064
IRS990/TotalFunctionalExpensesGrp/TotalAmt0188778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091509
IRS990/TotalLiabilitiesEOYAmt03733
IRS990/TotalLiabilitiesGrp/BOYAmt091509
IRS990/TotalLiabilitiesGrp/EOYAmt03733
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0641213
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0607177
IRS990/TotalProgramServiceExpensesAmt0187064
IRS990/TotalProgramServiceRevenueAmt0154492
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0154492
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0154742
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0732722
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0610910
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01500 BIRCH STREET
IRS990/USAddress/CityNm0HANCOCK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049930
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.HOUGHTONCOUNTYARENA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN MARKHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09062813427
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PORTAGE LAKE MULTI-EDUCATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0237310853
ReturnHeader/Filer/PhoneNum09062813427
ReturnHeader/Filer/USAddress/AddressLine1Txt017320 PENROSE BLUFF
ReturnHeader/Filer/USAddress/CityNm0HOUGHTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049931
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383435918
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUKKILA NEGRO AND ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0310 SHELDEN AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUGHTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0499311964
ReturnHeader/PreparerPersonGrp/PhoneNum09064826601
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-13

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