Civic Intelligence

American Legion

990 • Fiscal year 2022 • EIN 31-6047826

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 16, 2023

PO Box 128Middleport, OH 45760-0128

(740) 367-7569

Siviq Scores

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

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

45th percentile

1.9%

Higher net margin than 45% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$3,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

40th percentile

-1.5%

Faster asset growth than 40% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-12%

Faster revenue growth than 25% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$103,380

Down $1,572 (-1.5%) from 2021

Net Assets

Down

$102,492

Down $2,205 (-2.1%) from 2021

Liabilities

Up

$888

Up $633 (+248%) from 2021

Revenue

Down

$48,140

Down $6,607 (-12%) from 2021

Expenses

Up

$47,235

Up $3,624 (+8.3%) from 2021

Net Income

Down

$905

Down $10,231 (-92%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2015: $159,572Liabilities 2015: $0Net Assets 2015: $159,5722015Assets 2016: $149,505Liabilities 2016: $0Net Assets 2016: $149,5052016Assets 2017: $145,484Liabilities 2017: $1,006Net Assets 2017: $144,4782017Assets 2018: $120,926Liabilities 2018: $0Net Assets 2018: $120,9262018Assets 2019: $105,433Liabilities 2019: $1,273Net Assets 2019: $104,1602019Assets 2020: $92,649Liabilities 2020: $436Net Assets 2020: $92,2132020Assets 2021: $104,952Liabilities 2021: $255Net Assets 2021: $104,6972021Assets 2022: $103,380Liabilities 2022: $888Net Assets 2022: $102,4922022Assets 2023: $104,325Liabilities 2023: $881Net Assets 2023: $103,4442023Assets 2024: $102,891Liabilities 2024: $1,091Net Assets 2024: $101,8002024

Highlighted filing

2022

Assets$103,380
Liabilities$888
Net Assets$102,492

Operations Trend

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

$100K$50K$0-$50KRevenue 2015: $50,574Expenses 2015: $45,045Net Income 2015: $5,5292015Revenue 2016: $41,586Expenses 2016: $50,755Net Income 2016: -$9,1692016Revenue 2017: $42,588Expenses 2017: $46,064Net Income 2017: -$3,4762017Revenue 2018: $15,380Expenses 2018: $36,698Net Income 2018: -$21,3182018Revenue 2019: $23,695Expenses 2019: $41,190Net Income 2019: -$17,4952019Revenue 2020: $11,337Expenses 2020: $23,185Net Income 2020: -$11,8482020Revenue 2021: $54,747Expenses 2021: $43,611Net Income 2021: $11,1362021Revenue 2022: $48,140Expenses 2022: $47,235Net Income 2022: $9052022Revenue 2023: $49,979Expenses 2023: $45,070Net Income 2023: $4,9092023Revenue 2024: $62,531Expenses 2024: $49,540Net Income 2024: $12,9912024

Highlighted filing

2022

Revenue$48,140
Expenses$47,235
Net Income$905
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 16, 2023
Return Version
2022v5.0
Gross Receipts
$189,444
Mission and Program Overview

Mission

To conduct a local unit known as a "post of the american legion" to hold title to real estate and personal property which are to be used for the pleasure, convenience and benefit of the post and for carrying out its patriotic, civic, and social purposes. To do all things necessary and incidental to the growing out of the foregoing.

To conduct a local unit known as a post of the american legion to hold title to real estate and personal property which are to be used for the pleasure, convenience and benefit of the post and for carrying out its patriotic, civic, and social purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$104,697$102,492▼ $2,205
Land, Buildings, and Equipment, Net$41,566$39,315▼ $2,251
Savings and Temporary Cash Investments$30,520$30,774▲ $254
Cash and Non-Interest-Bearing Accounts$29,123$28,284▼ $839
Inventories for Sale or Use$3,743$5,007▲ $1,264
Total Assets$104,952$103,380▼ $1,572
Liabilities
Accounts Payable and Accrued Expenses$255$888▲ $633
Total Liabilities$255$888▲ $633
Net Assets / Fund Balance
Total Net Assets Fund Balance$104,697$102,492▼ $2,205
Total Liabilities and Net Assets / Fund Balance$104,952$103,380▼ $1,572

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,319$130,292-
Equipment$7,996$20,619-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dewey Smith JrSargent of ArmsPT$3,000$3,000
Barbara A ArnoldIndependent Contractor-$2,275$2,275
Larry E ByerIndependent Contractor Lawn S-$1,400$1,400
John WarnerAdjutantPT$1,200$1,200

Board Members and Trustees

NameTitle
James BradburyTrustee
Myrna VanMeterTrustee
Robert HollandTrustee
Stephen HouchinsTrustee
Jacky Coughenour1st Vice
Clifford ColemanChaplain
Robert O Schmoll JrCommander
Homer TateFinance Officer
Ron EastmanService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,973
Program Service Revenue
$593
Investment Income
$254
Other Revenue
$35,320
All Other Contributions
$10,766
Change in Net Assets
$905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,937
Salaries, Compensation, and Employee Benefits$1,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$6,675-$6,675
Insurance-$4,653-$4,653
Depreciation Depletion-$2,934-$2,934
All Other Expenses-$1,707-$1,707
Current Officers, Directors, Trustees, and Key Employees-$1,200-$1,200
Fees for Services Legal-$800-$800
Other Expenses$16,122$593-$593
Fees for Services Accounting-$550-$550
Office Expenses-$536-$536
Payroll Taxes-$98-$98
Total Functional Expenses$16,122$31,113$0$47,235
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$169,823
Gaming Direct Expenses$137,451
Fundraising Gross Income$6,801
Fundraising Direct Expenses$3,853
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

This Form 990 is reviewed in the following manner: First, The Finance Officer, Homer Tate, meets with the tax preparer. They go over a preliminary copy of this 990 page by page, section by section, line by line. Questions are asked, discussions take place, and the finance officer is given a prelimary copy in order to do additional reviews at home. For the preliminary Form 990 for the 2022 tax year, this meeting took place on Wednesda Augu 16, 2023 at 2:00PM in the office of Grueser & Associates Accounting, LLC. Secondly, following the above mentioned meeting, the tax preparer makes any necessary changes. The Final version is then prepared. Finally, the finance officer meets again with the tax preparer to go over the final version. The finance officer will then make this form 990 available to this organizations officers for further review. Following this meeting,if everything is in order, Grueser & Associates will be given permission to electronically file this tax return.

Governing documents etc available to public Part VI line 19

Any and all documents required to be available for public inspection are available upon request. This information is in the care of Homer Tate. His phone number is 740-367-7569. His address is 95 Old Kyger Church Rd. Cheshire, OH 45620.

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
31-6047826
Address
PO BOX 128, MIDDLEPORT, OH 45760-0128
Doing Business As
Feeney Bennett Post 128

Signing Officer

Name
Homer Tate
Title
Finance Officer
Phone
7403677569
Signed
2023-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Homer Tate
Formed
1921
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
9
Employees
1
Volunteers
13

Preparer

Firm
Grueser & Associates Accounting LLC
Address
109 West Second Street Suite B, Pomeroy, OH 45769
Preparer
James Essick
Phone
7409925995
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

1099-NEC Forms were issued for the following individuals for services rendered: 1. Dewey Smith........$3,000.00 for Janitorial Services 2. Larry E Byer.......$1,400.00 for Lawn Services 3. Barbara A. Arnold..$2,275.00.00 for catering services

General explanation attachment

Form 990, Part I, Line 1, Continued Description of Organization Mission: ...TO DO ALL THINGS NECESSARY AND INCIDENTAL TO THE GROWING OUT OF THE FOREGOING.

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IRS990/OtherExpensesGrp/Desc0Utility Expenses
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Charitable Contributions
IRS990/OtherExpensesGrp/Desc3Maintenance and Pest Control
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010717
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1650
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2593
IRS990/OtherExpensesGrp/ProgramServicesAmt016122
IRS990/OtherExpensesGrp/TotalAmt010717
IRS990/OtherExpensesGrp/TotalAmt1650
IRS990/OtherExpensesGrp/TotalAmt216122
IRS990/OtherExpensesGrp/TotalAmt3593
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt098
IRS990/PayrollTaxesGrp/TotalAmt098
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0HOMER TATE
IRS990/PriorPeriodAdjustmentsAmt0-3110
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0SalesFlagsCapsT-Shir
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0593
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0593
IRS990/ProgSrvcAccomActy2Grp/Desc0This organization in October of this year held a Halloween event for the community. Free hot dogs, candy, and drinks were provided for anyone who visited. This activity provided a safe environment for parents to take their children to. Since everything was free, many children were able to participate who might not have been able to otherwise. Additional activities this past year include the following:* D-Day ceremony at Middleport Levee* Post Everlasting Ceremony every year for deceased veterans in the year* Spoke to students at local schools on Veterans Day each year* Participate in local parades and flag raising ceremonies* Provided grave flags and ceremonies at local cemeteries on Memorial Day
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0282
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0282
IRS990/ProgSrvcAccomActy3Grp/Desc0This organization, through its bingo programs, provides many opportunities for its members as well as other people in the community to have time for fun and fellowship. This social time can be very beneficial, especially for the elderly who may not have a lot of family living nearby. Another major benefit of this program is that it provides funds for charitable purposes. We are required by state law to submit 25% of net proceeds from instant bingo to American Legion Department of Ohio Charities Incorporated. Charities Incorporated keeps 10% for their charities. The remaining 90% is returned to us which we then use for our Feeney-Bennett Post 128 designated charities.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010423
IRS990/PYInvestmentIncomeAmt0574
IRS990/PYOtherExpensesAmt042313
IRS990/PYOtherRevenueAmt043370
IRS990/PYProgramServiceRevenueAmt0380
IRS990/PYRevenuesLessExpensesAmt011136
IRS990/PYSalariesCompEmpBnftPaidAmt01298
IRS990/PYTotalExpensesAmt043611
IRS990/PYTotalRevenueAmt054747
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0905
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015840
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0104697
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0102492
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030520
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030774
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt031319
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0130292
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0161611
IRS990ScheduleD/EquipmentGrp/BookValueAmt07996
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020619
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt028615
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039315
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt05527
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt061233
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt068284
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0129517
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0137451
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt074398
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt095425
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0169823
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt032372
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07934
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02861
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt05073
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Robert Schmoll Jr
IRS990ScheduleG/GamingManagerServicesProvTxt0Recordkeeping
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0HOMER TATE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt095 OLD KYGER CHURCH ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Cheshire
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045620
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0Regarding line 17b in part III of schedule G: This organization is required by Ohio State law to distribute 25% of net proceeds from their instant bingo gaming activities. This amount or more is sent to the American Legion Department of Ohio Charities Inc. The amount required to be sent in is calculated on a fiscal year basis (Nov 1 2021 to Oct 31, 2022). For this particular fiscal year $5,900 was sent in, which was more than the minimum $5,527 required.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Mandatory distributions (Part III, line 17b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0This Form 990 is reviewed in the following manner: First, The Finance Officer, Homer Tate, meets with the tax preparer. They go over a preliminary copy of this 990 page by page, section by section, line by line. Questions are asked, discussions take place, and the finance officer is given a prelimary copy in order to do additional reviews at home. For the preliminary Form 990 for the 2022 tax year, this meeting took place on Wednesda Augu 16, 2023 at 2:00PM in the office of Grueser & Associates Accounting, LLC. Secondly, following the above mentioned meeting, the tax preparer makes any necessary changes. The Final version is then prepared. Finally, the finance officer meets again with the tax preparer to go over the final version. The finance officer will then make this form 990 available to this organizations officers for further review. Following this meeting,if everything is in order, Grueser & Associates will be given permission to electronically file this tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any and all documents required to be available for public inspection are available upon request. This information is in the care of Homer Tate. His phone number is 740-367-7569. His address is 95 Old Kyger Church Rd. Cheshire, OH 45620.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21099-NEC Forms were issued for the following individuals for services rendered: 1. Dewey Smith........$3,000.00 for Janitorial Services 2. Larry E Byer.......$1,400.00 for Lawn Services 3. Barbara A. Arnold..$2,275.00.00 for catering services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990, Part I, Line 1, Continued Description of Organization Mission: ...TO DO ALL THINGS NECESSARY AND INCIDENTAL TO THE GROWING OUT OF THE FOREGOING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0104952
IRS990/TotalAssetsEOYAmt0103380
IRS990/TotalAssetsGrp/BOYAmt0104952
IRS990/TotalAssetsGrp/EOYAmt0103380
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011973
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031113
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt016122
IRS990/TotalFunctionalExpensesGrp/TotalAmt047235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0255
IRS990/TotalLiabilitiesEOYAmt0888
IRS990/TotalLiabilitiesGrp/BOYAmt0255
IRS990/TotalLiabilitiesGrp/EOYAmt0888
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104697
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt016122
IRS990/TotalProgramServiceRevenueAmt0593
IRS990/TotalReportableCompFromOrgAmt07875
IRS990/TotalRevenueGrp/ExclusionAmt02948
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033219
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048140
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0104952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0103380
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt095 OLD KYGER CHURCH ROAD

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