Civic Intelligence

Carlisle Regional Performing Arts Center

EIN 25-1635184 • 501(c)3 • Carlisle, PA

Profile

To preserve and operate the historic carlisle theatre as a performing arts center and community gathering place that provides a focal point of cultural activity and educational outreach for diverse audiences.vision: to make the grand and historic carlisle theatre the preferred venue for performers and patrons in the central pennsylvania region. Its main objective is to present the highest quality theatrical, musical, and concert works, as well as to provide entertaining and educational children's programming.

44 West High StreetCarlisle, PA 17013

www.carlisletheatre.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.11x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

51st percentile

$60,250

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

86th percentile

33%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

23%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,800,446

Up $801,874 (+80%) from 2023

Liabilities

Up

$172,715

Up $12,596 (+7.9%) from 2023

Net Assets

Up

$1,627,731

Up $789,278 (+94%) from 2023

Revenue

Up

$1,139,643

Up $884,265 (+346%) from 2023

Expenses

Up

$358,441

Up $9,646 (+2.8%) from 2023

Net Income

Up

$781,202

Up $874,619 (+936%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,291,742Liabilities 2011: $503,009Net Assets 2011: $788,7332011Assets 2012: $1,196,046Liabilities 2012: $452,804Net Assets 2012: $743,2422012Assets 2013: $1,308,474Liabilities 2013: $414,852Net Assets 2013: $893,6222013Assets 2014: $1,167,185Liabilities 2014: $421,300Net Assets 2014: $745,8852014Assets 2015: $1,090,033Liabilities 2015: $386,107Net Assets 2015: $703,9262015Assets 2016: $1,035,367Liabilities 2016: $377,638Net Assets 2016: $657,7292016Assets 2017: $959,451Liabilities 2017: $293,670Net Assets 2017: $665,7812017Assets 2018: $964,592Liabilities 2018: $255,651Net Assets 2018: $708,9412018Assets 2019: $990,634Liabilities 2019: $229,848Net Assets 2019: $760,7862019Assets 2020: $1,012,975Liabilities 2020: $237,250Net Assets 2020: $775,7252020Assets 2021: $935,242Liabilities 2021: $180,641Net Assets 2021: $754,6012021Assets 2022: $1,078,186Liabilities 2022: $147,786Net Assets 2022: $930,4002022Assets 2023: $998,572Liabilities 2023: $160,119Net Assets 2023: $838,4532023Assets 2024: $1,800,446Liabilities 2024: $172,715Net Assets 2024: $1,627,7312024

Highlighted filing

2024

Assets$1,800,446
Liabilities$172,715
Net Assets$1,627,731

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $487,4912011Expenses 2012: $430,8282012Expenses 2013: $404,0932013Revenue 2014: $277,331Expenses 2014: $425,068Net Income 2014: -$147,7372014Revenue 2015: $359,528Expenses 2015: $401,487Net Income 2015: -$41,9592015Revenue 2016: $338,182Expenses 2016: $384,379Net Income 2016: -$46,1972016Revenue 2017: $389,277Expenses 2017: $381,225Net Income 2017: $8,0522017Revenue 2018: $310,188Expenses 2018: $267,028Net Income 2018: $43,1602018Revenue 2019: $349,375Expenses 2019: $297,106Net Income 2019: $52,2692019Revenue 2020: $320,567Expenses 2020: $304,485Net Income 2020: $16,0822020Revenue 2021: $167,233Expenses 2021: $197,049Net Income 2021: -$29,8162021Revenue 2022: $465,586Expenses 2022: $282,395Net Income 2022: $183,1912022Revenue 2023: $255,378Expenses 2023: $348,795Net Income 2023: -$93,4172023Revenue 2024: $1,139,643Expenses 2024: $358,441Net Income 2024: $781,2022024

Highlighted filing

2024

Revenue$1,139,643
Expenses$358,441
Net Income$781,202

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.80$0.17$1.63$1.14$0.36$0.78
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.16$0.84$0.26$0.35$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.15$0.93$0.47$0.28$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.18$0.75$0.17$0.20$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.24$0.78$0.32$0.30$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.99$0.23$0.76$0.35$0.30$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.26$0.71$0.31$0.27$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.29$0.67$0.39$0.38$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.04$0.38$0.66$0.34$0.38$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.39$0.70$0.36$0.40$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.42$0.75$0.28$0.43$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.41$0.89$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.45$0.74$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.50$0.79$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 30, 2025
Return Version
2023v6.0
Gross Receipts
$1,181,458
Mission and Program Overview

Mission

To preserve and operate the historic carlisle theatre as a performing arts center and community gathering place that provides a focal point of cultural activity and educational outreach for diverse audiences.vision: to make the grand and historic carlisle theatre the preferred venue for performers and patrons in the central pennsylvania region. Its main objective is to present the highest quality theatrical, musical, and concert works, as well as to provide entertaining and educational children's programming.

To preserve and operate the historic carlisle theatre as a performing arts center and community gathering place that provides a focal point of cultural activity and educational outreach for diverse audiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$654,387-
Land, Buildings, and Equipment, Net$678,178$638,015▼ $40,163
Cash and Non-Interest-Bearing Accounts$197,328$341,555▲ $144,227
Investments in Publicly Traded Securities$37,331$62,038▲ $24,707
Savings and Temporary Cash Investments$34,397$42,458▲ $8,061
Investments Other Securities$41,430$28,670▼ $12,760
Prepaid Expenses and Deferred Charges$1,281$15,397▲ $14,116
Accounts Receivable$1,300$10,000▲ $8,700
Inventories for Sale or Use$7,327$7,926▲ $599
Total Assets$998,572$1,800,446▲ $801,874
Liabilities
Deferred Revenue$86,273$114,433▲ $28,160
Other Liabilities$41,430$28,670▼ $12,760
Mortgage Notes Payable Secured by Investment Property$28,162$23,564▼ $4,598
Accounts Payable and Accrued Expenses$4,254$6,048▲ $1,794
Total Liabilities$160,119$172,715▲ $12,596
Net Assets / Fund Balance
Net Assets With Donor Restrictions$134,296$904,080▲ $769,784
Net Assets Without Donor Restrictions$704,157$723,651▲ $19,494
Total Net Assets Fund Balance$838,453$1,627,731▲ $789,278
Total Liabilities and Net Assets / Fund Balance$998,572$1,800,446▲ $801,874

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$496,295$983,646$1,479,941
Equipment$51,720$433,106$484,826
Land$90,000-$90,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$113,158-▲ $10,682-$123,690
2022$109,843-▲ $3,465-$113,158
2021$114,769-▼ $4,776-$109,843
2020$104,325-▲ $10,592-$114,769
2019$93,179$10,344▲ $952-$104,325
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ashley ByertsExecutive DirectorFT$47,038$47,038

Board Members and Trustees

NameTitle
Jim ComitaleInterim President
Meghan MulleadyVice President
Bob SpangerBoard Member
Dave LangBoard Member
Karen MillerBoard Member
Katherine DicroccoBoard Member
Ken ShultesBoard Member
Mandy MartinBoard Member
Rick RovegnoBoard Member
Courtney HopcraftInterim Treasurer
Lauren GopiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$866,314
Program Service Revenue
$189,458
Investment Income
$6,992
Other Revenue
$76,879
All Other Contributions
$785,010
Change in Net Assets
$781,202

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,139,493
Revenue Not Reported on Financial Statements
$150
Revenue Not Reported on Form 990
$8,076
Total Revenue per Audited Statements
$1,147,569
Total Revenue per Form 990
$1,139,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$241,492
Salaries, Compensation, and Employee Benefits$116,949
Total Fundraising Expense$12,989
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,781$12,348$1,764$58,893
Current Officers, Directors, Trustees, and Key Employees$34,327$9,807$4,904$49,038
Depreciation Depletion$32,410$1,624-$34,034
Occupancy$30,373$1,016-$31,389
Office Expenses$2,711$17,469$5,719$25,899
Fees for Services Other$13,322$7,537-$20,859
Fees for Services Accounting-$11,150-$11,150
Payroll Taxes$6,610$1,851$557$9,018
Other Expenses$11,380$6,155-$6,155
Insurance$5,439$555$45$6,039
Interest$5,025$155-$5,180
All Other Expenses$2,158$2,365-$4,523
Advertising$4,413--$4,413
Fees for Service Investment Mgmnt Fees-$150-$150
Total Functional Expenses$272,326$73,126$12,989$358,441

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$358,441
Expenses per Audited Statements$358,291
Total Expenses per Audited Statements$358,291
Expenses Not Reported on Financial Statements$150
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,070
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$65,000-$5,070-
Total Events$65,000-$5,070$-5,070
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - Carlisle Theatre Endowment Fund$28,670
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

The 990 will be reviewed by the executive director, treasurer and the finance committee. Board then approves prior to filing.

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

Conflicts of interest are looked at upon initial involvement with the center and on a regular basis there after. Any potential conflicts of interest will be referred to the board for resolution.

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

The salary and all pay raises for the business manager and the executive are all presented, voted on and approved by the board. The independent contracter compensation paid to the carlisle theatre company director is presented to the board by the ctc director and then the board, independent of the ctc director, votes and approves the payment on a production by production basis.

Form 990, Part VI, Section C, Line 19

These documents are available upon request and a note is made on the website that these items are available at the center.

Filing and Contact Details

Filer

Filer Name
Carlisle Regional Performing Arts Center
EIN
25-1635184
Phone
7172400970
Address
44 WEST HIGH STREET, CARLISLE, PA 17013

Signing Officer

Name
Ashley Byerts
Title
Executive Director
Phone
7172400970
Signed
2025-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ashley Byerts
Formed
1989
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
14
Volunteers
250

Preparer

Firm
Boyer & Ritter LLC
Address
1 EAST HIGH STREET, CARLISLE, PA 17013
Preparer
Charles R Nebel Jr CPA
Phone
7172493414
Supplemental Narrative

Additional Explanations

Form 990, Section XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The endowment fund was established to support the maintenance of the physical plant of the carlisle theatre.

PART X, LINE 2:

Management has assessed the center's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include the continuing validity of its exempt organization status, potential filing requirement for unrelated business income and other tax positions that could result in income tax liabilities to the center upon examination by taxing authorities presently, management believes that it is more likely than not its tax position will be sustained upon examination, including any appeals and litigation, such that the center has no exposure to income tax liabilities from uncertain tax positions.

Raw XML AppendixShowing 400 of 550 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/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5INTERIM TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9INTERIM PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
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IRS990/InterestGrp/ManagementAndGeneralAmt0155
IRS990/InterestGrp/ProgramServicesAmt05025
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt028670
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt062038
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IRS990/MissionDesc0TO PRESERVE AND OPERATE THE HISTORIC CARLISLE THEATRE AS A PERFORMING ARTS CENTER AND COMMUNITY GATHERING PLACE THAT PROVIDES A FOCAL POINT OF CULTURAL ACTIVITY AND EDUCATIONAL OUTREACH FOR DIVERSE AUDIENCES.VISION: TO MAKE THE GRAND AND HISTORIC CARLISLE THEATRE THE PREFERRED VENUE FOR PERFORMERS AND PATRONS IN THE CENTRAL PENNSYLVANIA REGION. ITS MAIN OBJECTIVE IS TO PRESENT THE HIGHEST QUALITY THEATRICAL, MUSICAL, AND CONCERT WORKS, AS WELL AS TO PROVIDE ENTERTAINING AND EDUCATIONAL CHILDREN'S PROGRAMMING.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/OfficeExpensesGrp/FundraisingAmt05719
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017469
IRS990/OfficeExpensesGrp/ProgramServicesAmt02711
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IRS990/OtherExpensesGrp/Desc3MERCHANT FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0944
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16155
IRS990/OtherExpensesGrp/ProgramServicesAmt063271
IRS990/OtherExpensesGrp/ProgramServicesAmt116106
IRS990/OtherExpensesGrp/ProgramServicesAmt211380
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IRS990/OtherExpensesGrp/TotalAmt116106
IRS990/OtherExpensesGrp/TotalAmt212324
IRS990/OtherExpensesGrp/TotalAmt36155
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012348
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt044781
IRS990/OtherSalariesAndWagesGrp/TotalAmt058893
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0557
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01851
IRS990/PayrollTaxesGrp/ProgramServicesAmt06610
IRS990/PayrollTaxesGrp/TotalAmt09018
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0654387
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01281
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015397
IRS990/PrincipalOfficerNm0ASHLEY BYERTS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc1THEATRE SCHOOL
IRS990/ProgramServiceRevenueGrp/Desc2ADVERTISING INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0174900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113558
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113558
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt01000
IRS990/ProgSrvcAccomActy2Grp/Desc0CONCERTS & RENTALS - THIS PROGRAM SEEKS TO BRING TO CENTRAL PENNSYLVANIA LIVE SHOWS FEATURING MUSIC FROM MANY STYLES, PRIMARILY CLASSIC ROCK, SINGER/SONGWRITER, FUNK, BLUES, COMEDY, AND MORE. THERE WERE SEVEN MAINSTAGE CONCERT RENTALS WITH AN ATTENDANCE OF 2,525 PEOPLE. THE THEATRE IS ALSO USED BY LOCAL PERFORMING ORGANIZATIONS THAT ARE FOR THE ENRICHMENT OF THE LOCAL COMMUNITY, AS WELL AS ORGANIZATIONS THAT HOLD FILM EVENTS FOR THE COMMUNITY. OUR RENTALS INCLUDED SYMPHONE ORCHESTRA CONCERTS, BAND CONCERTS, ACAPELLA CONCERTS, AND MANY SMALL BUSINESS RENTALS AND MORE, ACCOUNTING FOR AN OUTREACH OF OVER 1,200 PEOPLE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0110105
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt085775
IRS990/ProgSrvcAccomActy3Grp/Desc0HOLLYWOOD ON HIGH FILM SERIES - THE MISSION OF HOLLYWOOD ON HIGH IS TO HAVE CRITICALLY ACCLAIMED FILMS WHICH ALSO INCLUDE FOREIGN AND INDEPENDENT FILMS INCLUDING DOCUMENTARIES UNLIKELY TO BE FOUND AT LOCAL MULTIPLEXES. THE THEATRE HAS BEGUN FOCUSING ON FILMS MOST LIKELY TO BE NOMINATED FOR THE ACADEMY AWARDS, HIGHLY PRAISED OBSCURE FILMS, AND NOSTALGIC CLASSICS FOR THE HOLIDAYS AND SPECIAL EVENTS. THE 2023-2024 SEASON SHOWED 28 FILMS (SEASON FILMS AND RENTAL FILMS), WITH A YEARLY ATTENDANCE OF OVER 1,230 PEOPLE. ADDITIONAL FILM EVENTS FOR CHILDREN AND FAMILIES REACHED OVER 75.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt028960
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt017067
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0863
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IRS990/PYTotalRevenueAmt0255378
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IRS990/ReconcilationRevenueExpnssAmt0781202
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt034397
IRS990/SavingsAndTempCashInvstGrp/EOYAmt042458
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0102194
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt067498
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