Civic Intelligence

Albuquerque Sign Language Academy

990 • Fiscal year 2019 • EIN 27-1007207

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 29, 2020

620 Lomas Blvd NWAlbuquerque, NM 87102

(505) 247-1701

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

2.45x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

2.83x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Net Margin

10th percentile

-23%

Higher net margin than 10% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

61st percentile

$92,404

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2019 filings • NTEE B • $1M-$5M nonprofits • Source year 2019

Asset Growth

10th percentile

-14%

Faster asset growth than 10% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-3.5%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,343,375

Down $551,437 (-14%) from 2018

Net Assets

Down

-$4,844,201

Down $660,045 (-16%) from 2018

Liabilities

Up

$8,187,576

Up $108,608 (+1.3%) from 2018

Revenue

Down

$2,897,062

Down $105,009 (-3.5%) from 2018

Expenses

Down

$3,557,107

Down $330,987 (-8.5%) from 2018

Net Income

Up

-$660,045

Up $225,978 (+26%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2014: $537,931Liabilities 2014: $128,785Net Assets 2014: $409,1462014Assets 2015: $1,190,277Liabilities 2015: $2,246,607Net Assets 2015: -$1,056,3302015Assets 2016: $1,979,948Liabilities 2016: $3,034,177Net Assets 2016: -$1,054,2292016Assets 2017: $2,096,855Liabilities 2017: $3,485,670Net Assets 2017: -$1,388,8152017Assets 2018: $3,894,812Liabilities 2018: $8,078,968Net Assets 2018: -$4,184,1562018Assets 2019: $3,343,375Liabilities 2019: $8,187,576Net Assets 2019: -$4,844,2012019Assets 2020: $3,052,606Liabilities 2020: $5,758,189Net Assets 2020: -$2,705,5832020Assets 2021: $7,423,790Liabilities 2021: $11,082,580Net Assets 2021: -$3,658,7902021Assets 2022: $7,465,310Liabilities 2022: $10,375,235Net Assets 2022: -$2,909,9252022Assets 2023: $7,512,063Liabilities 2023: $9,424,003Net Assets 2023: -$1,911,9402023Assets 2024: $10,548,237Liabilities 2024: $9,378,018Net Assets 2024: $1,170,2192024

Highlighted filing

2019

Assets$3,343,375
Liabilities$8,187,576
Net Assets-$4,844,201

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2014: $2,016,067Expenses 2014: $1,918,577Net Income 2014: $97,4902014Revenue 2015: $2,713,663Expenses 2015: $2,390,713Net Income 2015: $322,9502015Revenue 2016: $2,876,160Expenses 2016: $2,875,454Net Income 2016: $7062016Revenue 2017: $2,858,819Expenses 2017: $3,193,405Net Income 2017: -$334,5862017Revenue 2018: $3,002,071Expenses 2018: $3,888,094Net Income 2018: -$886,0232018Revenue 2019: $2,897,062Expenses 2019: $3,557,107Net Income 2019: -$660,0452019Revenue 2020: $3,772,172Expenses 2020: $1,657,524Net Income 2020: $2,114,6482020Revenue 2021: $4,400,696Expenses 2021: $5,353,903Net Income 2021: -$953,2072021Revenue 2022: $4,882,123Expenses 2022: $4,133,258Net Income 2022: $748,8652022Revenue 2023: $6,796,477Expenses 2023: $5,798,492Net Income 2023: $997,9852023Revenue 2024: $9,560,383Expenses 2024: $6,478,224Net Income 2024: $3,082,1592024

Highlighted filing

2019

Revenue$2,897,062
Expenses$3,557,107
Net Income-$660,045
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 29, 2020
Return Version
2018v3.1
Gross Receipts
$2,897,062
Mission and Program Overview

Mission

The mission of the Albuquerque Sign Language academy is to improve educational outcomes for deaf, hard of hearing, and hearing students in the greater Albuquerque area by providing a rigorous standards-based bilingual educational program which utilizes American Sign Language and English to achieve academic excellence, support family involvement, and promote multicultural community partnerships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,136,428$1,438,293▲ $301,865
Pledges and Grants Receivable$150,323$171,220▲ $20,897
Investments in Publicly Traded Securities$75,639$85,868▲ $10,229
Land, Buildings, and Equipment, Net$17,174$19,950▲ $2,776
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,894,812$3,343,375▼ $551,437
Other Assets Total$2,515,248$1,628,044▼ $887,204
Liabilities
Other Liabilities$8,078,968$8,187,576▲ $108,608
Total Liabilities$8,078,968$8,187,576▲ $108,608
Net Assets / Fund Balance
Temporarily Rstr Net Assets$520,498$534,952▲ $14,454
Unrestricted Net Assets$-4,704,654$-5,379,153▼ $674,499
Total Net Assets Fund Balance$-4,184,156$-4,844,201▼ $660,045
Total Liabilities and Net Assets / Fund Balance$3,894,812$3,343,375▼ $551,437

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,950$23,013$42,963
Other Assets Org$1,604,402--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Raphael MartinezExecutive DirectorFT$92,404$92,404

Board Members and Trustees

NameTitle
Kimberly MoyaBoard Chair
Andrew FaberVice Chair
Elizabeth KeefeMember
Vincent LujanMember
Dana GrubesicSecretary
Jane CavanaughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,772,245
Program Service Revenue
$4,142
Investment Income
$21,060
Other Revenue
$99,615
All Other Contributions
$52,034
Change in Net Assets
$-660,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,897,062
Total Revenue per Audited Statements
$2,897,062
Total Revenue per Form 990
$2,897,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,952,558
Salaries, Compensation, and Employee Benefits$1,604,549
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$986,454$126,666-$1,113,120
Pension Plan Contributions$161,259$26,692-$187,951
Other Employee Benefits$91,989$31,718-$123,707
Other Expenses$105,456$115,580-$105,456
Occupancy$98,670--$98,670
All Other Expenses$46,205$49,719-$95,924
Current Officers, Directors, Trustees, and Key Employees-$92,404-$92,404
Payroll Taxes$71,634$15,733-$87,367
Fees for Services Other$51,636--$51,636
Information Technology$32,496--$32,496
Travel$28,347--$28,347
Fees for Services Accounting-$14,272-$14,272
Advertising$10,844--$10,844
Insurance-$10,057-$10,057
Conferences and Meetings$7,251--$7,251
Fees for Services Legal$3,196--$3,196
Depreciation Depletion$2,419--$2,419
Total Functional Expenses$3,074,266$482,841$0$3,557,107

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,557,107
Total Expenses per Audited Statements$3,557,107
Total Expenses per Form 990$3,557,107
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$5,791,078
Net OPEB Liability$1,385,821
Deferred Inflows- OPEB$523,330
Deferred Inflows- Pension$385,468
Accrued Salaries & Benefits$101,879
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Organization's Process to Review Form 990A draft Form 990 is reviewed by the Academy's finance committee before it is signed and filed with the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

As part of the annual audit process, a reminder to disclose any conflicts of interest is issued.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation is governed by state statute and state mandates and is reviewed annually by the New Mexico Public Education Department.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation is governed by state statute and state mandates and is reviewed annually by the New Mexico Public Education Department.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request

Filing and Contact Details

Filer

Filer Name
Albuquerque Sign Language Academy
EIN
27-1007207
Phone
5052471701
Address
620 Lomas Blvd NW, Albuquerque, NM 87102

Signing Officer

Name
Kimberly Moya
Title
Board Chair
Signed
2020-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raphael Martinez
Formed
2011
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
43
Volunteers
4

Preparer

Firm
Cordova CPAs LLC
Address
1109 El Alhambra NW, Albuquerque, NM 87107
Preparer
Robert Cordova
Phone
5052649794
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IRS990/OtherExpensesGrp/TotalAmt0964946
IRS990/OtherExpensesGrp/TotalAmt1411464
IRS990/OtherExpensesGrp/TotalAmt2115580
IRS990/OtherExpensesGrp/TotalAmt3105456
IRS990/OtherLiabilitiesGrp/BOYAmt08078968
IRS990/OtherLiabilitiesGrp/EOYAmt08187576
IRS990/OtherRevenueMiscGrp/Desc0Property Taxes
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt099615
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt099615
IRS990/OtherRevenueTotalAmt099615
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0126666
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0986454
IRS990/OtherSalariesAndWagesGrp/TotalAmt01113120
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015733
IRS990/PayrollTaxesGrp/ProgramServicesAmt071634
IRS990/PayrollTaxesGrp/TotalAmt087367
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt026692
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0161259
IRS990/PensionPlanContributionsGrp/TotalAmt0187951
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0150323
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0171220
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Raphael Martinez
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Activity Funds
IRS990/ProgramServiceRevenueGrp/Desc1Food Service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt083
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14059
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02896483
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05312
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02053492
IRS990/PYOtherRevenueAmt093058
IRS990/PYProgramServiceRevenueAmt07218
IRS990/PYRevenuesLessExpensesAmt0-886023
IRS990/PYSalariesCompEmpBnftPaidAmt01834602
IRS990/PYTotalExpensesAmt03888094
IRS990/PYTotalRevenueAmt03002071
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-660045
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02897062
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt019950
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023013
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt042963
IRS990ScheduleD/ExpensesSubtotalAmt03557107
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023642
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11604402
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows- OPEB
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows- Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0101879
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1523330
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2385468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31385821
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt45791078
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Salaries & Benefits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Inflows- OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows- Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt02897062
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019950
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01628044
IRS990ScheduleD/TotalExpensesPerForm990Amt03557107
IRS990ScheduleD/TotalLiabilityAmt08187576
IRS990ScheduleD/TotalRevenuePerForm990Amt02897062
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02897062
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03557107
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Albuquerque Sign Language Academy does not actively solicit students through broadcast, newspaper or other media. A copy of the Academy's nondiscrimination policy is included in the handbook given to all prospective student parents at registration. The policy is also stated on the Academy's Publication of Nondiscriminatory Policy in Media Explanation website, along with information on how to file a complaint of discrimination.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Academy receives Federal and State grants. Right to such aid has never been suspended or revoked.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's Process to Review Form 990A draft Form 990 is reviewed by the Academy's finance committee before it is signed and filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As part of the annual audit process, a reminder to disclose any conflicts of interest is issued.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation is governed by state statute and state mandates and is reviewed annually by the New Mexico Public Education Department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation is governed by state statute and state mandates and is reviewed annually by the New Mexico Public Education Department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0520498
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0534952
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03894812
IRS990/TotalAssetsEOYAmt03343375
IRS990/TotalAssetsGrp/BOYAmt03894812
IRS990/TotalAssetsGrp/EOYAmt03343375
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02772245
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0482841
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03074266
IRS990/TotalFunctionalExpensesGrp/TotalAmt03557107
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08078968
IRS990/TotalLiabilitiesEOYAmt08187576
IRS990/TotalLiabilitiesGrp/BOYAmt08078968

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