Civic Intelligence

General Assembly Inc

990 • Fiscal year 2020 • EIN 31-0838143

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 26, 2021

2600 Civic Center DrCincinnati, OH 45231

(513) 742-1576

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.08x

Higher debt load relative to assets than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.11x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

18th percentile

-27%

Higher net margin than 18% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

77th percentile

$2,792

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

25th percentile

-13%

Faster asset growth than 25% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-47%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$375,563

Down $55,639 (-13%) from 2019

Net Assets

Down

$345,892

Down $74,644 (-18%) from 2019

Liabilities

Up

$29,671

Up $19,005 (+178%) from 2019

Revenue

Down

$273,745

Down $245,165 (-47%) from 2019

Expenses

Down

$348,389

Down $260,887 (-43%) from 2019

Net Income

Up

-$74,644

Up $15,722 (+17%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $523,330Liabilities 2018: $58,352Net Assets 2018: $464,9782018Assets 2019: $431,202Liabilities 2019: $10,666Net Assets 2019: $420,5362019Assets 2020: $375,563Liabilities 2020: $29,671Net Assets 2020: $345,8922020Assets 2021: $224,858Liabilities 2021: $12,146Net Assets 2021: $212,7122021Assets 2022: $115,292Liabilities 2022: $8,165Net Assets 2022: $107,1272022

Highlighted filing

2020

Assets$375,563
Liabilities$29,671
Net Assets$345,892

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $428,910Expenses 2018: $602,129Net Income 2018: -$173,2192018Revenue 2019: $518,910Expenses 2019: $609,276Net Income 2019: -$90,3662019Revenue 2020: $273,745Expenses 2020: $348,389Net Income 2020: -$74,6442020Revenue 2021: $279,987Expenses 2021: $413,167Net Income 2021: -$133,1802021Revenue 2022: $214,718Expenses 2022: $320,303Net Income 2022: -$105,5852022

Highlighted filing

2020

Revenue$273,745
Expenses$348,389
Net Income-$74,644
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 26, 2021
Return Version
2020v4.1
Gross Receipts
$442,992
Mission and Program Overview

Mission

To support people with disabilities and their families to achieve what is important to them. We aim to enhance the employability of persons eligible for adult services. We provide vocational and life skills training to empower individuals to work in their least restrictive environment.

To support people with diabilities and their families to achieve what is important to them. We aim to enhance the employability of persons eligible for adult services. We provide vocational and life skills trainging to empower individuals to work in their least restrictive enviroment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$225,326$174,737▼ $50,589
Cash and Non-Interest-Bearing Accounts$83,536$112,893▲ $29,357
Land, Buildings, and Equipment, Net$52,919$44,740▼ $8,179
Accounts Receivable$69,421$43,193▼ $26,228
Total Assets$431,202$375,563▼ $55,639
Liabilities
Accounts Payable and Accrued Expenses$10,666$29,671▲ $19,005
Other Liabilities$0$0→ $0
Total Liabilities$10,666$29,671▲ $19,005
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$420,536$345,892▼ $74,644
Total Net Assets Fund Balance$420,536$345,892▼ $74,644
Total Liabilities and Net Assets / Fund Balance$431,202$375,563▼ $55,639

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$44,740$902,740$947,480
Land$0--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Julia DoyleTrustee/employee Representative$2,792$2,792

Board Members and Trustees

NameTitle
Peggy KurzPresident
Eric BraunVice President
Keith PollardVice President
Eric Brown-
Keith Pollard-
Christal MillerGeneral Manager
MARLENE LA'EACETreasaur
Eric BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$274,768
Investment Income
$-1,343
Other Revenue
$320
Change in Net Assets
$-74,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$185,602
Other Expenses$162,787
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$169,020$0$0$169,020
Fees for Services Management$0$129,983$0$129,983
Payroll Taxes$12,279$0$0$12,279
Insurance$1,544$6,830$0$8,374
Depreciation Depletion$8,179$0$0$8,179
Other Expenses$6,406$0$0$6,406
Current Officers, Directors, Trustees, and Key Employees$0$2,792$0$2,792
Fees for Services Accounting$0$2,165$0$2,165
Office Expenses$0$1,681$0$1,681
Other Employee Benefits$0$1,511$0$1,511
Occupancy$1,292$0$0$1,292
All Other Expenses$-15,729$53$0$-15,676
Total Functional Expenses$203,374$145,015$0$348,389
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
Accounts Payable-related Parties$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
General Assembly Inc
EIN
31-0838143
Phone
5137421576
Address
2600 CIVIC CENTER DR, CINCINNATI, OH 45231
Doing Business As
General Assembly

Signing Officer

Name
Christal Miller
Title
General Manager
Phone
5137421576
Signed
2021-03-26
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
3
Employees
107
Volunteers
4

Preparer

Firm
Rlsg Services LLC
Address
9627 Timbermill Ct, Cincinnati, OH 45231
Preparer
Tim E Gruenwald Ea
Phone
5132052165
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

General assembly, inc uses active day, inc, as affiliated entity, to provide financial and accounting services and supervise day-to-day oeprations. Christal miller, general manager of the organization is an employee of active day, inc. Her compensation for her work at general assembly during 2019 was $63389.

Pt VI, Line 11B

The tax return is completed and then reviewed by the audit/finance committee, comprised of members of the board of directors. Once reviewed, the committee presents to the board for approval prior to filing the tax return.

Pt VI, Line 12C

Each director, principle, officer, and member of a committe with governing board delegated powers shall annually sign a statement which affirms such person: a: has received a copy of the conflict of interest policy, b: has read and understands the policy, c: has agreed to comply with the policy, and d: understand that general assembly, inc. Is a charitable organization and in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempted purposes. Periodic reviews are conducted. If, at any time, the governing board or committe determines a member has failed to disclose actual or possible conflict of interest, it shall take appropriate disciplinary and corrective actions.

Pt VI, Line 19

The organization provides comprehensive and timely information to the public, the media, and all stakeholders, and is responsive in a timely manner to reasonable requests for information. All information about the organization will fully and honestly reflect the policies and practices of the organization. Basic informational data about the organization, such as the form 990, reviews and compilations and audited financial statements will be posted on the organizations website or otherwise available to the public. All solicitation material accurately represent the organization's policies and procedures and will reflect the dignity of the program's beneficaries. All financial, organizational, and program reports will be completed and accurate in all material repects.

Pt XII, Line 1

The organization is using a modified cash basis accounting method to prepare the 990.

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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt07857
IRS990/PYOtherExpensesAmt0263977
IRS990/PYOtherRevenueAmt02630
IRS990/PYProgramServiceRevenueAmt0508423
IRS990/PYRevenuesLessExpensesAmt0-90366
IRS990/PYSalariesCompEmpBnftPaidAmt0345299
IRS990/PYTotalExpensesAmt0609276
IRS990/PYTotalRevenueAmt0518910
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-74644
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0274768
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt04500
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt018000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt022500
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09492
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09855
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0265
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0348
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt019960
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0508423
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0418725
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0495724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0612219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02035091
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09492
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09855
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0265
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0348
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019960
IRS990ScheduleA/InvestmentIncomeCYPct00.00960
IRS990ScheduleA/InvestmentIncomePYPct00.01110
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99040
IRS990ScheduleA/PublicSupportPY509Pct00.98890
IRS990ScheduleA/PublicSupportTotal509Amt02057591
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0508423
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0418725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0500224
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0630219
IRS990ScheduleA/Total509Grp/TotalAmt02057591
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02077551
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt044740
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0902740
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0947480
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE-RELATED PARTIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044740
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEITH POLLARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ERIC BROWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL ASSEMBLY, INC USES ACTIVE DAY, INC, AS AFFILIATED ENTITY, TO PROVIDE FINANCIAL AND ACCOUNTING SERVICES AND SUPERVISE DAY-TO-DAY OEPRATIONS. CHRISTAL MILLER, GENERAL MANAGER OF THE ORGANIZATION IS AN EMPLOYEE OF ACTIVE DAY, INC. HER COMPENSATION FOR HER WORK AT GENERAL ASSEMBLY DURING 2019 WAS $63389.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS COMPLETED AND THEN REVIEWED BY THE AUDIT/FINANCE COMMITTEE, COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS. ONCE REVIEWED, THE COMMITTEE PRESENTS TO THE BOARD FOR APPROVAL PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPLE, OFFICER, AND MEMBER OF A COMMITTE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B: HAS READ AND UNDERSTANDS THE POLICY, C: HAS AGREED TO COMPLY WITH THE POLICY, AND D: UNDERSTAND THAT GENERAL ASSEMBLY, INC. IS A CHARITABLE ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPTED PURPOSES. PERIODIC REVIEWS ARE CONDUCTED. IF, AT ANY TIME, THE GOVERNING BOARD OR COMMITTE DETERMINES A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES COMPREHENSIVE AND TIMELY INFORMATION TO THE PUBLIC, THE MEDIA, AND ALL STAKEHOLDERS, AND IS RESPONSIVE IN A TIMELY MANNER TO REASONABLE REQUESTS FOR INFORMATION. ALL INFORMATION ABOUT THE ORGANIZATION WILL FULLY AND HONESTLY REFLECT THE POLICIES AND PRACTICES OF THE ORGANIZATION. BASIC INFORMATIONAL DATA ABOUT THE ORGANIZATION, SUCH AS THE FORM 990, REVIEWS AND COMPILATIONS AND AUDITED FINANCIAL STATEMENTS WILL BE POSTED ON THE ORGANIZATIONS WEBSITE OR OTHERWISE AVAILABLE TO THE PUBLIC. ALL SOLICITATION MATERIAL ACCURATELY REPRESENT THE ORGANIZATION'S POLICIES AND PROCEDURES AND WILL REFLECT THE DIGNITY OF THE PROGRAM'S BENEFICARIES. ALL FINANCIAL, ORGANIZATIONAL, AND PROGRAM REPORTS WILL BE COMPLETED AND ACCURATE IN ALL MATERIAL REPECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IS USING A MODIFIED CASH BASIS ACCOUNTING METHOD TO PREPARE THE 990.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
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