Civic Intelligence

Village Ranch Child and Family Serv

EIN 26-2092571 • 501(c)3 • Cokato, MN

Profile

Provide services to adolescents and their families in the community with the intent of resolving problematic behaviors in a proactive manner. Activities provided include skills training and in-home therapeutic support.

13637 60th St SWCokato, MN 55321

villageranch.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.53x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-5.2%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$103,164

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-15%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.4%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$128,194

Down $22,030 (-15%) from 2023

Liabilities

Down

$67,561

Down $45,643 (-40%) from 2023

Net Assets

Up

$60,633

Up $23,613 (+64%) from 2023

Revenue

Up

$1,180,451

Up $49,928 (+4.4%) from 2023

Expenses

Up

$1,242,238

Up $105,624 (+9.3%) from 2023

Net Income

Down

-$61,787

Down $55,696 (-914%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2021: $129,158Liabilities 2021: $164,379Net Assets 2021: -$35,2212021Assets 2022: $111,708Liabilities 2022: $270,997Net Assets 2022: -$159,2892022Assets 2023: $150,224Liabilities 2023: $113,204Net Assets 2023: $37,0202023Assets 2024: $128,194Liabilities 2024: $67,561Net Assets 2024: $60,6332024

Highlighted filing

2024

Assets$128,194
Liabilities$67,561
Net Assets$60,633

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2021: $1,146,218Expenses 2021: $1,181,439Net Income 2021: -$35,2212021Revenue 2022: $1,060,770Expenses 2022: $1,184,838Net Income 2022: -$124,0682022Revenue 2023: $1,130,523Expenses 2023: $1,136,614Net Income 2023: -$6,0912023Revenue 2024: $1,180,451Expenses 2024: $1,242,238Net Income 2024: -$61,7872024

Highlighted filing

2024

Revenue$1,180,451
Expenses$1,242,238
Net Income-$61,787

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 12, 2025
Return Version
2024v5.0
Gross Receipts
$1,180,451
Mission and Program Overview

Mission

Provide services to adolescents and their families in the community with the intent of resolving problematic behaviors in a proactive manner. Activities provided include skills training and in-home therapeutic support.

Provide family based counseling and skills training to family and troubled youth with behavioral and mental health issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$61,200$61,963▲ $763
Cash and Non-Interest-Bearing Accounts$49,018$59,325▲ $10,307
Prepaid Expenses and Deferred Charges$37,343$5,516▼ $31,827
Land, Buildings, and Equipment, Net$2,663$1,390▼ $1,273
Total Assets$150,224$128,194▼ $22,030
Liabilities
Accounts Payable and Accrued Expenses$75,705$61,352▼ $14,353
Other Liabilities$37,499$6,209▼ $31,290
Total Liabilities$113,204$67,561▼ $45,643
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,020$60,633▲ $23,613
Total Net Assets Fund Balance$37,020$60,633▲ $23,613
Total Liabilities and Net Assets / Fund Balance$150,224$128,194▼ $22,030

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,390$6,543$7,933
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brandon PellatonDirectorFT$103,164$103,164

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,178,883
Investment Income
$0
Other Revenue
$1,568
Change in Net Assets
$-61,787

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,180,451
Revenue Not Reported on Form 990
$85,400
Total Revenue per Audited Statements
$1,265,851
Total Revenue per Form 990
$1,180,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,040,311
Other Expenses$201,927
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$731,353$182,838-$914,191
Other Employee Benefits$51,376$12,844-$64,220
Payroll Taxes$49,520$12,380-$61,900
Insurance$33,854$11,285-$45,139
Occupancy$12,322$4,108-$16,430
Fees for Services Accounting-$15,719-$15,719
Office Expenses$10,072$3,357-$13,429
Other Expenses$13,096$3,715-$13,096
Conferences and Meetings$7,351$1,838-$9,189
Advertising-$1,399-$1,399
Depreciation Depletion$955$318-$1,273
Travel$1,167--$1,167
Total Functional Expenses$992,437$249,801$0$1,242,238

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,242,238
Total Expenses per Audited Statements$1,242,238
Total Expenses per Form 990$1,242,238
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due From Village Ranch$6,209
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Page 6, Part VI, Line 2

Peter forsman gary forsman member member family relationship

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

Copies of the return and related financial statements are provided to the board at a regular board meeting after the audit is complete. The preparer is present to explain the reports and answer any questions. One of the board members signs the return so it can be filed.

Form 990, Page 6, Part VI, Line 12C

All employees are subject to the policy. The board of directors is the enforcing agency and they review pending conflicts of interest on an ongoing basis.

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

The board of directors sets the salary and bonus amounts for the executive director who is employed by village ranch. They evaluate job performance and the financial position of the entity to determine the amount of compensation. A portion of the executive director's compensation is then allocated to village ranch child and family services.

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

The board of directors uses the same process described in line 15a to set the salary and bonus amounts for the program director.

Form 990, Page 6, Part VI, Line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Village Ranch Child and Family Serv
EIN
26-2092571
Phone
3202862922
Address
13637 60TH ST SW, COKATO, MN 55321

Signing Officer

Name
Tom Nelson
Title
Chairman
Phone
3202862922
Signed
2025-06-12

Organization Details

Principal Officer
Scott Bakeberg
Formed
2008
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
22
Volunteers
4

Preparer

Firm
Piehl Hanson Beckman Pa
Address
PO BOX 1090, COKATO, MN 55321
Preparer
John Beckman
Phone
3202865552
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Provide services to adolescents and their families in the community with the intent of resolving problematic behaviors in a proactive manner. Activities provided include skills training and in-home therapeutic support.

Form 990, Page 2, Part III, Line 4A

In 2024 village ranch child & family services continued providing skills and therapy across the continuum including family focus, residential, annandale schools, and foster care. "clients served: 335 clients for 2024 (287 in 2023) "therapy clients: 253 "skills clients: 187 "average monthly clients for 2024: 134 for therapy; 92 for skills "intakes processed in 2024: 203 intakes (152 in 2023) happenings in 2024: "closed coon rapids office "hired new clinical director, brandon pellaton "expanded our school-based services (becker, big lake, annandale, dassel cokato) "wright county contract for 8 intensive community-based skills referrals "school based services: we are currently serving 73 clients "onboarded 7 new staff in 2024 "currently, we have 10 skills workers, 7 full-time and 3 part-time. "added two new contract therapists to serve dassel elementary and annandale school district. "hope to hire a full-time therapist for baxter/dc middle and high school. "currently, we have a waitlist for dc middle and high school. "could also look at howard lake/waverly, maple lake, kimbal schools to expand. "we will be closing our contract with big lake, due to low volumes.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01180451
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01130523
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01060770
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01146218
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04517962
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04517962
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01180451
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01130523
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01060770
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01146218
IRS990ScheduleA/Total509Grp/TotalAmt04517962
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01180451
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01130523
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01060770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01146218
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04517962
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt085400
IRS990ScheduleD/EquipmentGrp/BookValueAmt01390
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06543
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07933
IRS990ScheduleD/ExpensesSubtotalAmt01242238
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06209
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE FROM VILLAGE RANCH
IRS990ScheduleD/RevenueNotReportedAmt085400
IRS990ScheduleD/RevenueSubtotalAmt01180451
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01390
IRS990ScheduleD/TotalExpensesPerForm990Amt01242238
IRS990ScheduleD/TotalLiabilityAmt06209
IRS990ScheduleD/TotalRevenuePerForm990Amt01180451
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01265851
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01242238
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SERVICES TO ADOLESCENTS AND THEIR FAMILIES IN THE COMMUNITY WITH THE INTENT OF RESOLVING PROBLEMATIC BEHAVIORS IN A PROACTIVE MANNER. ACTIVITIES PROVIDED INCLUDE SKILLS TRAINING AND IN-HOME THERAPEUTIC SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN 2024 VILLAGE RANCH CHILD & FAMILY SERVICES CONTINUED PROVIDING SKILLS AND THERAPY ACROSS THE CONTINUUM INCLUDING FAMILY FOCUS, RESIDENTIAL, ANNANDALE SCHOOLS, AND FOSTER CARE. "CLIENTS SERVED: 335 CLIENTS FOR 2024 (287 IN 2023) "THERAPY CLIENTS: 253 "SKILLS CLIENTS: 187 "AVERAGE MONTHLY CLIENTS FOR 2024: 134 FOR THERAPY; 92 FOR SKILLS "INTAKES PROCESSED IN 2024: 203 INTAKES (152 IN 2023) HAPPENINGS IN 2024: "CLOSED COON RAPIDS OFFICE "HIRED NEW CLINICAL DIRECTOR, BRANDON PELLATON "EXPANDED OUR SCHOOL-BASED SERVICES (BECKER, BIG LAKE, ANNANDALE, DASSEL COKATO) "WRIGHT COUNTY CONTRACT FOR 8 INTENSIVE COMMUNITY-BASED SKILLS REFERRALS "SCHOOL BASED SERVICES: WE ARE CURRENTLY SERVING 73 CLIENTS "ONBOARDED 7 NEW STAFF IN 2024 "CURRENTLY, WE HAVE 10 SKILLS WORKERS, 7 FULL-TIME AND 3 PART-TIME. "ADDED TWO NEW CONTRACT THERAPISTS TO SERVE DASSEL ELEMENTARY AND ANNANDALE SCHOOL DISTRICT. "HOPE TO HIRE A FULL-TIME THERAPIST FOR BAXTER/DC MIDDLE AND HIGH SCHOOL. "CURRENTLY, WE HAVE A WAITLIST FOR DC MIDDLE AND HIGH SCHOOL. "COULD ALSO LOOK AT HOWARD LAKE/WAVERLY, MAPLE LAKE, KIMBAL SCHOOLS TO EXPAND. "WE WILL BE CLOSING OUR CONTRACT WITH BIG LAKE, DUE TO LOW VOLUMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PETER FORSMAN GARY FORSMAN MEMBER MEMBER FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE RETURN AND RELATED FINANCIAL STATEMENTS ARE PROVIDED TO THE BOARD AT A REGULAR BOARD MEETING AFTER THE AUDIT IS COMPLETE. THE PREPARER IS PRESENT TO EXPLAIN THE REPORTS AND ANSWER ANY QUESTIONS. ONE OF THE BOARD MEMBERS SIGNS THE RETURN SO IT CAN BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL EMPLOYEES ARE SUBJECT TO THE POLICY. THE BOARD OF DIRECTORS IS THE ENFORCING AGENCY AND THEY REVIEW PENDING CONFLICTS OF INTEREST ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS SETS THE SALARY AND BONUS AMOUNTS FOR THE EXECUTIVE DIRECTOR WHO IS EMPLOYED BY VILLAGE RANCH. THEY EVALUATE JOB PERFORMANCE AND THE FINANCIAL POSITION OF THE ENTITY TO DETERMINE THE AMOUNT OF COMPENSATION. A PORTION OF THE EXECUTIVE DIRECTOR'S COMPENSATION IS THEN ALLOCATED TO VILLAGE RANCH CHILD AND FAMILY SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS USES THE SAME PROCESS DESCRIBED IN LINE 15A TO SET THE SALARY AND BONUS AMOUNTS FOR THE PROGRAM DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0128194
IRS990/TotalAssetsGrp/BOYAmt0150224
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0249801
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0992437
IRS990/TotalFunctionalExpensesGrp/TotalAmt01242238
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0113204
IRS990/TotalLiabilitiesEOYAmt067561
IRS990/TotalLiabilitiesGrp/BOYAmt0113204
IRS990/TotalLiabilitiesGrp/EOYAmt067561
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037020
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt060633
IRS990/TotalProgramServiceExpensesAmt0992437
IRS990/TotalProgramServiceRevenueAmt01178883
IRS990/TotalReportableCompFromOrgAmt0103164
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01180451
IRS990/TotalVolunteersCnt04
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0128194
IRS990/TravelGrp/ProgramServicesAmt01167
IRS990/TravelGrp/TotalAmt01167
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0COKATO
IRS990/USAddress/StateAbbreviationCd0MN
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IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0VILLAGERANCH.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03202862922
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VILLAGE RANCH CHILD AND FAMILY SERV
ReturnHeader/Filer/BusinessNameControlTxt0VILL
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ReturnHeader/Filer/PhoneNum03202862922
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ReturnHeader/Filer/USAddress/CityNm0COKATO
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411763115
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PIEHL HANSON BECKMAN PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1090
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COKATO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055321
ReturnHeader/PreparerPersonGrp/PhoneNum03202865552
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN BECKMAN
ReturnHeader/ReturnTs02025-06-24T12:38:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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