Civic Intelligence

Ohio State University Physicians Inc

EIN 31-1447726 • 501(c)3 • Columbus, OH

Profile

The exempt purpose of the organization is to enhance, improve and support the educational, research, and clinical programs of the ohio state university college of medicine, the physicians who render clinical and research services in connection with their teaching duties and to provide medical care to all those who seek such services. Programs provide health care and teaching to the central ohio area and multiple clinical locations. Other services include billing and collections for related entities and departments. Care is provided to patients regardless of their ability to pay. A patient is classified as charity care in accordance with federal guidelines, the ohio state university health system and ohio state university physicians, and amounts determined to qualify as charity care are written off.

Refreshing map…

700 Ackerman Rd 6000Columbus, OH 43202

www.osuphysicians.com

Siviq Scores

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

Liabilities / Assets

81st percentile

0.62x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.29x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Source year 2024

Net Margin

21st percentile

-0.1%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Source year 2024

Top Officer Pay

70th percentile

$3,234,100

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)3 • $1B+ nonprofits • Source year 2024

Asset Growth

4th percentile

-12%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

9.2%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1B+ nonprofits • Annualized from 2023 to 2024

Assets

Up

$528,439,517

Up $134,366,069 (+34%) from 2021

Liabilities

Up

$327,223,968

Up $148,476,032 (+83%) from 2021

Net Assets

Down

$201,215,549

Down $14,109,963 (-6.6%) from 2021

Revenue

Up

$1,128,240,673

Up $469,482,982 (+71%) from 2021

Expenses

Up

$1,129,408,974

Up $480,317,708 (+74%) from 2021

Net Income

Down

-$1,168,301

Down $10,834,726 (-112%) from 2021

Trend Graphs

Balance Sheet Trend

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

$600M$400M$200M$0Assets 2010: $125,196,394Liabilities 2010: $67,628,541Net Assets 2010: $57,567,8532010Assets 2011: $130,507,655Liabilities 2011: $65,036,733Net Assets 2011: $65,470,9222011Assets 2012: $138,976,163Liabilities 2012: $63,192,298Net Assets 2012: $75,783,8652012Assets 2013: $138,905,000Liabilities 2013: $60,456,000Net Assets 2013: $78,449,0002013Assets 2014: $138,760,000Liabilities 2014: $55,926,000Net Assets 2014: $82,834,0002014Assets 2015: $155,478,000Liabilities 2015: $64,462,000Net Assets 2015: $91,016,0002015Assets 2016: $176,321,000Liabilities 2016: $53,277,000Net Assets 2016: $123,044,0002016Assets 2017: $198,599,000Liabilities 2017: $46,051,000Net Assets 2017: $152,548,0002017Assets 2018: $221,032,960Liabilities 2018: $51,656,217Net Assets 2018: $169,376,7432018Assets 2019: $245,703,137Liabilities 2019: $48,337,740Net Assets 2019: $197,365,3972019Assets 2020: $280,155,333Liabilities 2020: $74,494,188Net Assets 2020: $205,661,1452020Assets 2021: $394,073,448Liabilities 2021: $178,747,936Net Assets 2021: $215,325,5122021Assets 2024: $528,439,517Liabilities 2024: $327,223,968Net Assets 2024: $201,215,5492024

Highlighted filing

2024

Assets$528,439,517
Liabilities$327,223,968
Net Assets$201,215,549

Operations Trend

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

$1.5B$1.0B$500M$0-$500MExpenses 2010: $311,833,4332010Expenses 2011: $286,125,2502011Expenses 2012: $298,934,6102012Expenses 2013: $330,631,0002013Revenue 2014: $361,279,243Expenses 2014: $356,894,243Net Income 2014: $4,385,0002014Revenue 2015: $414,442,000Expenses 2015: $406,250,000Net Income 2015: $8,192,0002015Revenue 2016: $510,715,965Expenses 2016: $478,659,165Net Income 2016: $32,056,8002016Revenue 2017: $500,140,383Expenses 2017: $470,318,991Net Income 2017: $29,821,3922017Revenue 2018: $540,079,281Expenses 2018: $523,203,816Net Income 2018: $16,875,4652018Revenue 2019: $573,312,011Expenses 2019: $545,385,822Net Income 2019: $27,926,1892019Revenue 2020: $606,816,333Expenses 2020: $598,623,324Net Income 2020: $8,193,0092020Revenue 2021: $658,757,691Expenses 2021: $649,091,266Net Income 2021: $9,666,4252021Revenue 2024: $1,128,240,673Expenses 2024: $1,129,408,974Net Income 2024: -$1,168,3012024

Highlighted filing

2024

Revenue$1,128,240,673
Expenses$1,129,408,974
Net Income-$1,168,301

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$528$327$201$1,128$1,129$1.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$394$179$215$659$649$9.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$280$74.5$206$607$599$8.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$246$48.3$197$573$545$27.9
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$221$51.7$169$540$523$16.9
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$199$46.1$153$500$470$29.8
2016Detailed filing. Detailed filing data is available for this year.$176$53.3$123$511$479$32.1
2015Detailed filing. Detailed filing data is available for this year.$155$64.5$91.0$414$406$8.19
2014Detailed filing. Detailed filing data is available for this year.$139$55.9$82.8$361$357$4.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$139$60.5$78.4$331
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$139$63.2$75.8$299
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$131$65.0$65.5$286
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$125$67.6$57.6$312
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,186,617,787
Mission and Program Overview

Mission

The exempt purpose of the organization is to enhance, improve and support the educational, research, and clinical programs of the ohio state university college of medicine, the physicians who render clinical and research services in connection with their teaching duties and to provide medical care to all those who seek such services. Programs provide health care and teaching to the central ohio area and multiple clinical locations. Other services include billing and collections for related entities and departments. Care is provided to patients regardless of their ability to pay. A patient is classified as charity care in accordance with federal guidelines, the ohio state university health system and ohio state university physicians, and amounts determined to qualify as charity care are written off.

Ohio state university physicians along with the ohio state university college of medicine render clinical services in connection with their teaching duties and provide medical care to all those who seek such services. The physicians support academic enrichment to the educational and research programs of the ohio state university college of medicine as well as charity care to support the clinical mission of osu including providing care to individuals that may not be able to afford care. Additionally they support patients that are a part of the medicare / medicaid programs by accepting payments for services that are less than cost.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$202,034,913$186,681,738▼ $15,353,175
Accounts Receivable$88,127,755$124,683,733▲ $36,555,978
Savings and Temporary Cash Investments$143,770,922$119,645,728▼ $24,125,194
Cash and Non-Interest-Bearing Accounts$69,499,282$54,809,818▼ $14,689,464
Prepaid Expenses and Deferred Charges$4,489,364$5,194,102▲ $704,738
Other Notes and Loans Receivable, Net$5,795,400$4,979,961▼ $815,439
Inventories for Sale or Use$2,265,567$2,480,148▲ $214,581
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$601,695,041$528,439,517▼ $73,255,524
Other Assets Total$85,711,838$29,964,289▼ $55,747,549
Liabilities
Other Liabilities$364,868,633$292,843,646▼ $72,024,987
Accounts Payable and Accrued Expenses$19,865,787$21,306,620▲ $1,440,833
Tax Exempt Bond Liabilities$8,984,786$8,369,743▼ $615,043
Deferred Revenue$5,618,498$4,703,959▼ $914,539
Total Liabilities$399,337,704$327,223,968▼ $72,113,736
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$202,357,337$201,215,549▼ $1,141,788
Total Net Assets Fund Balance$202,357,337$201,215,549▼ $1,141,788
Total Liabilities and Net Assets / Fund Balance$601,695,041$528,439,517▼ $73,255,524

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$161,456,986$53,363,161$214,820,147
Equipment$11,557,154$19,056,905$30,614,059
Buildings$8,495,909$9,948,322$18,444,231
Leasehold Improvements$3,081,094$5,935,966$9,017,060
Land$2,090,595-$2,090,595
Other Assets Org$29,964,289--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald WhislerPhysicianFT$338,104$16,823$354,927
Patricia MahoneySenior Director of Revenue CycleFT$267,300$37,989$305,289
Laura DornsifeSr Director, Strategic Community & Outreach InitiativesFT$211,658$54,531$266,189
Pamela GraySenior Director Practice ServicesFT$206,451$20,214$226,665
Karen SeichSenior Director Revenue CycleFT$185,290$25,849$211,139

Board Members and Trustees

NameTitle
L Arick ForrestPresident
Cheryl LeeVice President
Aaron ClarkBoard Member
Amy MooreBoard Member
Andrew GlassmanBoard Member
Arnab ChakravartiBoard Member
Benjamin SegalBoard Member
Carol BradfordBoard Member
James RoccoBoard Member
Jason ProsekBoard Member
Jeffrey CaterinoBoard Member
John WarnerBoard Member
Julie BishopBoard Member
Kinh Luan PhanBoard Member
Mark BechtelBoard Member
Mark LandonBoard Member
Mary DillhoffBoard Member
Matthew ExlineBoard Member
Michael PapadakisBoard Member
Michelle HumeidanBoard Member
Miriam FreimerBoard Member
Pari PandharipandeBoard Member
Rama MallampalliBoard Member
Richard UrmanBoard Member
Russell LonserBoard Member
Sayoko MoroiBoard Member
Wendy FrankelBoard Member
Whitney LukeBoard Member
Andrew ThomasBoard Member / CMO
Kyle SharpExecutive Director
David CohnCEO, The James
Vincent TammaroCFO, Medical Center
Lori OberholtzerChief Compliance Officer
Jay AndersonCOO, Health System
Timothy PawlikSecretary/Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Eight Eleven Group LLCConsulting6215 N COLLEGE AVE, SUITE 1000, Indianapolis, IN 46220$1,609,315
Dell Marketing LPProfessional And Educational Development1 DELL WAY, Round Rock, TX 78682$848,995
Taft Stettinius & Hollister LLP 65 EastLegal ServicesSTATE ST, Columbus, OH 43215$707,509
Pediatric Academic Association 6728 OldContinuing EducationMCLEAN VILLAGE DRIVE, Mclean, VA 22101$597,458
Medspeed LLCCourier Services140 INDUSTRIAL DRIVE, Elmhurst, IL 60126$543,473
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,117,404,095
Investment Income
$9,883,931
Other Revenue
$952,647
Change in Net Assets
$-1,168,301

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,129,300,638
Revenue Not Reported on Financial Statements
$-1,059,965
Revenue Not Reported on Form 990
$-12,797,848
Other Revenue Adjustments
$-1,059,965
Total Revenue per Audited Statements
$1,116,502,790
Total Revenue per Form 990
$1,128,240,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$863,714,724
Other Expenses$265,694,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$623,341,015$77,042,148-$700,383,163
Other Employee Benefits$133,520,215$16,502,499-$150,022,714
Fees for Services Other$110,651,038$13,675,971$0$124,327,009
Office Expenses$29,996,639$3,707,450-$33,704,089
Depreciation Depletion$17,967,842$2,220,744-$20,188,586
Pension Plan Contributions$9,789,586$1,209,949-$10,999,535
Interest$7,075,916$874,551-$7,950,467
Travel$5,648,992$698,190-$6,347,182
Occupancy$4,046,991$500,190-$4,547,181
All Other Expenses$3,897,748$481,745$0$4,379,493
Other Expenses$2,745,642$339,349-$3,084,991
Information Technology$2,131,545$263,449-$2,394,994
Payroll Taxes$2,055,288$254,024-$2,309,312
Conferences and Meetings$1,656,542$204,741-$1,861,283
Insurance$1,628,870$201,321-$1,830,191
Fees for Services Accounting$968,899$119,752-$1,088,651
Fees for Services Legal$852,077$105,313-$957,390
Advertising$165,736$20,484-$186,220
Total Functional Expenses$1,006,584,886$122,824,088$0$1,129,408,974

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,129,408,974
Total Expenses per Audited Statements$1,117,642,579
Expenses per Audited Statements$1,116,582,614
Expenses Not Reported on Financial Statements$12,826,360
Other Expense Adjustments$12,826,360
Expenses Not Reported on Form 990$1,059,965
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligations$172,209,291
Due to Affiliates$101,268,863
Other Current Liabilities$17,704,596
Pension Obligations$1,660,896

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACounty of Franklin Ohio2013-05-01$15,381,000Refinance original finance

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$15,381,000$15,295,000$7,011,257$86,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
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
No
Other officer compensation reviewed
No
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 15 PROCESS FOR DETERMINING EXECUTIVE COMPENSATION

ALL SALARIED POSITIONS WITHIN OSUP ARE REVIEWED ANNUALLY WITH BENCHMARK DATA FROM THE ASSOCIATION OF ACADEMIC MEDICAL CENTER'S DATA TO INSURE REASONABLENESS. The University reviews Ohio State University Physicians highly compensated employees, including OSUP's executive director, through a structured process that includes benchmarking salaries against industry standards and peer institutions. Compensation is evaluated based on market trends, performance, and adherence to institutional policies. A designated committee oversees the review, ensuring fairness and compliance before final recommendations are implemented.

Form 990, Part VI, Line 6 Classes of members or stockholders

Pursuant to OSUP's bylaws, the Members of OSUP are those physicians who have faculty appointments in the Ohio State University's College of Medicine (COM) and are either (a) employed by OSU through the Faculty Group Practice (FGP) and leased back to OSUP pursuant to the Master Professional Services Agreement between OSUP and the FGP to provide clinical services in support of the OSU COM's and OSU Health Systems' missions; or (b) employed by OSUP or by an OSUP LLC pursuant to an employment agreement. A physician who is a member of the FGP can become a new Member of OSUP only if such physician's clinical services are conducted through a clinical department of the COM.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The process of reviewing the form 990 entails a detailed review by the organization's accounting department and chief financial officer. Upon completion, it is provided to the board for review, comments and questions.

Form 990, Part VI, Line 12C Conflict of interest policy

The organization requires officers, directors, and employees to annually disclose any potential conflicts of interest. The disclosures are reviewed by Human Resources, and appropriate actions are taken to address any conflicts in accordance with the organization's policy. If a board member has a conflict of interest, they must recuse themselves from discussions and voting related to the matter to ensure impartial decision-making.

Form 990, Part VI, Line 19 Required documents available to the public

The organization makes its documents available through its legal counsel

Form 990, Part VIII, Line 2F Other Program Service Revenue

Other - Total Revenue: 17083881, Related or Exempt Function Revenue: 17083881, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Ohio State University Physicians Inc
EIN
31-1447726
Phone
6147847800
Address
700 ACKERMAN RD 6000, COLUMBUS, OH 43202

Signing Officer

Name
L Arick Forrest Md
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Oh
Voting Board Members
33
Independent Board Members
0
Employees
2,325
Volunteers
0

Preparer

Firm
Kpmg Llp
Address
200 East Randolph Drive Suite 5500, Chicago, IL 60601-6436
Preparer
Zeljko Popovic
Phone
3126651000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 272,285,030 including grants of $)(Revenue $ 899,728,140) All other program services including clinical care for patients typical of an academic physician office practice. This would not include Management and General costs per the 990 model.

Form 990, Part IX, Line 11G Other Fees

Other Professional Fees - Total Expense: XXX-XX-XXXX, Program Service Expense: XXX-XX-XXXX, Management and General Expenses: 13675971, Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Financial Statement Rounding - -1999;

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Osup is a not-for-profit organization that is exempt from income taxes under section 501(a) as an organization described in section 501(c)(3) of the internal revenue code (the code), except for taxes on income determined to be unrelated business taxable income. Osup assesses uncertain tax positions and has determined there were no such positions that have a material effect on the financial statements.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Reclass of bad debt expense - -12826360

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Reclass of rental expense - -1059965

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Reclass of rental expenses - 1059965

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Reclass of bad debt expense - 12826360

Raw XML AppendixShowing 400 of 1,833 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/AccountsReceivableGrp/EOYAmt0124683733
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OHIO STATE UNIVERSITY PHYSICIANS ALONG WITH THE OHIO STATE UNIVERSITY COLLEGE OF MEDICINE RENDER CLINICAL SERVICES IN CONNECTION WITH THEIR TEACHING DUTIES AND PROVIDE MEDICAL CARE TO ALL THOSE WHO SEEK SUCH SERVICES. THE PHYSICIANS SUPPORT ACADEMIC ENRICHMENT TO THE EDUCATIONAL AND RESEARCH PROGRAMS OF THE OHIO STATE UNIVERSITY COLLEGE OF MEDICINE AS WELL AS CHARITY CARE TO SUPPORT THE CLINICAL MISSION OF OSU INCLUDING PROVIDING CARE TO INDIVIDUALS THAT MAY NOT BE ABLE TO AFFORD CARE. ADDITIONALLY THEY SUPPORT PATIENTS THAT ARE A PART OF THE MEDICARE / MEDICAID PROGRAMS BY ACCEPTING PAYMENTS FOR SERVICES THAT ARE LESS THAN COST.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0700 ACKERMAN RD SUITE 6000
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
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