Civic Intelligence

Ohio Patrolmen'S Benevolent Association

EIN 34-1131531 • 501(c)5 • North Royalton, OH

Profile

The ohio patrolmen's benevolent association is a nonprofit corporation which provides aid, protection, and education to its members, all of whom are active and retired members of various police departments and law enforcement agencies.

10147 Royalton Road Ste JNorth Royalton, OH 44133

www.opba.com

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

73rd percentile

21%

Higher net margin than 73% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$292,960

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

22%

Faster revenue growth than 83% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,814,245

Up $1,054,308 (+16%) from 2023

Liabilities

Down

$97,074

Down $38,193 (-28%) from 2023

Net Assets

Up

$7,717,171

Up $1,092,501 (+16%) from 2023

Revenue

Up

$4,686,986

Up $845,396 (+22%) from 2023

Expenses

Up

$3,719,621

Up $230,463 (+6.6%) from 2023

Net Income

Up

$967,365

Up $614,933 (+174%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2018: $3,283,185Liabilities 2018: $127,007Net Assets 2018: $3,156,1782018Assets 2019: $4,218,527Liabilities 2019: $112,050Net Assets 2019: $4,106,4772019Assets 2020: $4,964,829Liabilities 2020: $66,388Net Assets 2020: $4,898,4412020Assets 2021: $5,930,390Liabilities 2021: $69,134Net Assets 2021: $5,861,2562021Assets 2022: $6,117,478Liabilities 2022: $88,796Net Assets 2022: $6,028,6822022Assets 2023: $6,759,937Liabilities 2023: $135,267Net Assets 2023: $6,624,6702023Assets 2024: $7,814,245Liabilities 2024: $97,074Net Assets 2024: $7,717,1712024

Highlighted filing

2024

Assets$7,814,245
Liabilities$97,074
Net Assets$7,717,171

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2018: $3,314,047Expenses 2018: $2,620,187Net Income 2018: $693,8602018Revenue 2019: $3,404,392Expenses 2019: $2,714,519Net Income 2019: $689,8732019Revenue 2020: $3,463,254Expenses 2020: $2,838,034Net Income 2020: $625,2202020Revenue 2021: $3,849,676Expenses 2021: $3,048,279Net Income 2021: $801,3972021Revenue 2022: $3,798,506Expenses 2022: $3,166,641Net Income 2022: $631,8652022Revenue 2023: $3,841,590Expenses 2023: $3,489,158Net Income 2023: $352,4322023Revenue 2024: $4,686,986Expenses 2024: $3,719,621Net Income 2024: $967,3652024

Highlighted filing

2024

Revenue$4,686,986
Expenses$3,719,621
Net Income$967,365

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$8,409,206
Mission and Program Overview

Mission

The ohio patrolmen's benevolent association is a nonprofit corporation which provides aid, protection, and education to its members, all of whom are active and retired members of various police departments and law enforcement agencies.

The ohio patrolmen's benevolent association is a nonprofit corporation (continued on schedule o)which provides aid, protection, and education to its members, all of whom are active and retired members of various police departments and law enforcement agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,936,949$6,882,374▲ $945,425
Land, Buildings, and Equipment, Net$440,994$436,996▼ $3,998
Cash and Non-Interest-Bearing Accounts$243,587$332,516▲ $88,929
Accounts Receivable$70,106$92,590▲ $22,484
Prepaid Expenses and Deferred Charges$49,148$59,354▲ $10,206
Total Assets$6,759,937$7,814,245▲ $1,054,308
Other Assets Total$19,153$10,415▼ $8,738
Liabilities
Accounts Payable and Accrued Expenses$100,046$71,870▼ $28,176
Deferred Revenue$15,520$14,476▼ $1,044
Other Liabilities$19,701$10,728▼ $8,973
Total Liabilities$135,267$97,074▼ $38,193
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,624,670$7,717,171▲ $1,092,501
Total Net Assets Fund Balance$6,624,670$7,717,171▲ $1,092,501
Total Liabilities and Net Assets / Fund Balance$6,759,937$7,814,245▲ $1,054,308

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$248,027$285,376$533,403
Equipment$42,368$182,217$224,585
Leasehold Improvements$94,105$96,002$190,107
Land$52,496-$52,496
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph HegedusAttorneyFT$261,200$31,760$292,960
Daniel LefflerAttorneyFT$185,000$37,018$222,018
Dominic SaturdayAttorneyFT$165,294$20,101$185,395
Thomas M AustinExecutive DirectorFT$162,000$21,159$183,159
Danielle ChaffinAttorneyFT$145,500$35,536$181,036
Adam ChaloupkaAttorneyFT$157,500$17,366$174,866
George SakellakisDirector of OrganizationPT$11,449-$11,449
Patrick M ColemanExecutive SecretaryPT$8,840-$8,840
Gary JesserTreasurerPT$8,580-$8,580
Mat KeehlRecording SecretaryPT$8,353-$8,353
Tim CorcoranFinancial SecretaryPT$7,948-$7,948
Anne SmithSergeant at ArmsPT$5,375-$5,375

Highest Paid Contractors

ContractorServicesLocationCompensation
George Gerken EsquireLegal Services1070 COMMERCE DRIVE 3, Perrysburg, OH 43551$150,610
Revenue and Support

Revenue Composition

Contributions and Grants
$129,269
Program Service Revenue
$4,146,045
Investment Income
$400,644
Other Revenue
$11,028
All Other Contributions
$129,269
Change in Net Assets
$967,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,322,746
Other Expenses$1,221,281
Professional Fundraising Fees$106,001
Grants and Similar Amounts Paid$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,626,966
Fees for Services Legal---$490,052
Other Employee Benefits---$256,153
Current Officers, Directors, Trustees, and Key Employees---$233,703
Payroll Taxes---$138,966
Fees for Services Professional Fundraising---$106,001
Office Expenses---$97,648
Fees for Services Other---$78,510
Benefits to Members---$69,593
Pension Plan Contributions---$66,958
Occupancy---$55,266
All Other Expenses---$42,956
Conferences and Meetings---$39,623
Fees for Services Lobbying---$37,426
Fees for Service Investment Mgmnt Fees---$36,894
Depreciation Depletion---$32,350
Insurance---$30,541
Information Technology---$20,877
Fees for Services Accounting---$20,495
Other Expenses---$18,921
Travel---$16,664
Total Functional Expenses$0$0$0$3,719,621
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$106,001
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligations Under Operating Leases$10,728
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a membership organization.

Form 990, Part VI, Section A, Line 7A

The membership has the right to vote for officers at regularly scheduled elections.

Form 990, Part VI, Section A, Line 7B

Decisions affecting the entire membership are subject to vote by the membership.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is provided to the executive board during a planned meeting. The form is reviewed, and questions are answered by the accountants. Once the board approves the form 990, the return is filed.

Form 990, Part VI, Section B, Line 15

Compensation is determined by what members are currently paid through collective bargaining agreements as police officers.

Form 990, Part VI, Section C, Line 19

The organization makes these governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
OHIO PATROLMEN'S BENEVOLENT ASSOCIATION
EIN
34-1131531
Phone
4402377900
Address
10147 ROYALTON ROAD STE J, NORTH ROYALTON, OH 44133

Signing Officer

Name
Tom Austin
Title
Executive Director
Phone
4402377900
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Austin
Formed
1973
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
25
Volunteers
0

Preparer

Firm
Ciuni & Panichi Inc
Address
25201 CHAGRIN BLVD 200, CLEVELAND, OH 44122-5683
Preparer
Michael B Klein CPA
Phone
2168317171
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Income taxes are accounted for under the provisions of the "income taxes" topic of the fasb asc. The association is tax-exempt under section (501)(c)(5) of the internal revenue code. However, section 511 of the internal revenue code imposes a tax on unrelated business income for nonprofit organizations described in section 501(c). The association makes estimated income tax payments on non-exempt income during the year, as needed. There was no income tax expense during the year ended december 31, 2024. In accordance with the "income taxes" topic of the fasb asc, uncertain income tax positions are evaluated at least annually by management. The association classifies interest and penalties related to income tax matters within general and administrative expenses in the accompanying statement of activities. As of december 31, 2024, the association has identified no uncertain income tax positions and has incurred no amounts for income tax penalties and interest for the year then ended.

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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0440994
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0436996
IRS990/LandBldgEquipCostOrOtherBssAmt01000591
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03722220
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE OHIO PATROLMEN'S BENEVOLENT ASSOCIATION IS A NONPROFIT CORPORATION WHICH PROVIDES AID, PROTECTION, AND EDUCATION TO ITS MEMBERS, ALL OF WHOM ARE ACTIVE AND RETIRED MEMBERS OF VARIOUS POLICE DEPARTMENTS AND LAW ENFORCEMENT AGENCIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06624670
IRS990/NetAssetsOrFundBalancesEOYAmt07717171
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0134652
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0134652
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0242
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0242
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0125136
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06624670
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07717171
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt055266
IRS990/OfficeExpensesGrp/TotalAmt097648
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt019153
IRS990/OtherAssetsTotalGrp/EOYAmt010415
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0256153
IRS990/OtherExpensesGrp/Desc0AUTO EXPENSE
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2PRINT/MAIL/PUBLICATIONS
IRS990/OtherExpensesGrp/Desc3RENTAL SPACE - ATTORNEY
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IRS990/OtherExpensesGrp/TotalAmt179764
IRS990/OtherExpensesGrp/TotalAmt227659
IRS990/OtherExpensesGrp/TotalAmt318921
IRS990/OtherLiabilitiesGrp/BOYAmt019701
IRS990/OtherLiabilitiesGrp/EOYAmt010728
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueTotalAmt010786
IRS990/OtherSalariesAndWagesGrp/TotalAmt01626966
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt0138966
IRS990/PensionPlanContributionsGrp/TotalAmt066958
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt049148
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt059354
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IRS990/ProfessionalFundraisingInd01
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/PYTotalRevenueAmt03841590
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0967365
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05936949
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06882374
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0248027
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0285376
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0533403
IRS990ScheduleD/EquipmentGrp/BookValueAmt042368
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0182217
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0224585
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt052496
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt052496
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt094105
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt096002
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0190107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010728
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OBLIGATIONS UNDER OPERATING LEASES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES ARE ACCOUNTED FOR UNDER THE PROVISIONS OF THE "INCOME TAXES" TOPIC OF THE FASB ASC. THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION (501)(C)(5) OF THE INTERNAL REVENUE CODE. HOWEVER, SECTION 511 OF THE INTERNAL REVENUE CODE IMPOSES A TAX ON UNRELATED BUSINESS INCOME FOR NONPROFIT ORGANIZATIONS DESCRIBED IN SECTION 501(C). THE ASSOCIATION MAKES ESTIMATED INCOME TAX PAYMENTS ON NON-EXEMPT INCOME DURING THE YEAR, AS NEEDED. THERE WAS NO INCOME TAX EXPENSE DURING THE YEAR ENDED DECEMBER 31, 2024. IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC, UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE ASSOCIATION CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS WITHIN GENERAL AND ADMINISTRATIVE EXPENSES IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. AS OF DECEMBER 31, 2024, THE ASSOCIATION HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEAR THEN ENDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt010728
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0PHONE SOLICITATIONS
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0129269
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt023268
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0MIDWEST PUBLISHING INC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt0106001
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt010844 N 23RD AVE
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0PHOENIX
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd085029
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0129269
IRS990ScheduleG/TotalNetToOrganizationAmt023268
IRS990ScheduleG/TotalRetainedByContractorsAmt0106001
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1185000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2165294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3145500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4157500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt5162000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt50
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt010448
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt26612
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt46300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt56480
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt129618
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt213489
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20

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