Civic Intelligence

Illinois Library Association

990 • Fiscal year 2023 • EIN 36-2324945

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

560 W Washington Blvd 330Chicago, IL 60661-2692

(312) 644-1896

Siviq Scores

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

Liabilities / Assets

69th percentile

0.23x

Higher debt load relative to assets than 69% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.22x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

36th percentile

-1.4%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$151,853

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

16th percentile

-7.6%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

6.8%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,398,347

Down $280,213 (-7.6%) from 2022

Net Assets

Up

$2,628,965

Up $27,350 (+1.1%) from 2022

Liabilities

Down

$769,382

Down $307,563 (-29%) from 2022

Revenue

Up

$3,498,910

Up $221,302 (+6.8%) from 2022

Expenses

Up

$3,547,912

Up $411,007 (+13%) from 2022

Net Income

Down

-$49,002

Down $189,705 (-135%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $2,428,683Liabilities 2019: $356,951Net Assets 2019: $2,071,7322019Assets 2020: $3,228,080Liabilities 2020: $783,571Net Assets 2020: $2,444,5092020Assets 2021: $3,523,138Liabilities 2021: $777,314Net Assets 2021: $2,745,8242021Assets 2022: $3,678,560Liabilities 2022: $1,076,945Net Assets 2022: $2,601,6152022Assets 2023: $3,398,347Liabilities 2023: $769,382Net Assets 2023: $2,628,9652023Assets 2024: $3,191,269Liabilities 2024: $654,441Net Assets 2024: $2,536,8282024

Highlighted filing

2023

Assets$3,398,347
Liabilities$769,382
Net Assets$2,628,965

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $3,154,856Expenses 2019: $3,054,550Net Income 2019: $100,3062019Revenue 2020: $3,334,026Expenses 2020: $2,948,071Net Income 2020: $385,9552020Revenue 2021: $2,926,047Expenses 2021: $2,888,829Net Income 2021: $37,2182021Revenue 2022: $3,277,608Expenses 2022: $3,136,905Net Income 2022: $140,7032022Revenue 2023: $3,498,910Expenses 2023: $3,547,912Net Income 2023: -$49,0022023Revenue 2024: $3,543,658Expenses 2024: $3,743,815Net Income 2024: -$200,1572024

Highlighted filing

2023

Revenue$3,498,910
Expenses$3,547,912
Net Income-$49,002
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$3,498,910
Mission and Program Overview

Mission

Advocating for the public interest -1. Develop and promote strong public policy related to libraries, literacy, and lifelong learning;2. Defend intellectual freedom and access to information; and3. Increase public awareness of the value of libraries to society.promoting excellence and innovation -1. Provide outstanding programs of continuing education and leadership development;2. Support the recruitment, retention, and professional development of a culturally and racially diverse workforce for librairies;3. Produce high quality publications and communications; and4. Celebrate the achievement of excellence and innovation on behalf of the membership.managing the present to prepare for the future -in order to achieve these goals, ila will use its resources wisely and maintain a flexible structure that promotes the diverse interests and broad participation of members.

To improve and develop library service and librarianship throughout the library community by providing education programs and publications.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,298,833$1,456,274▲ $157,441
Cash and Non-Interest-Bearing Accounts$2,083,217$1,358,240▼ $724,977
Prepaid Expenses and Deferred Charges$129,038$194,491▲ $65,453
Accounts Receivable$149,774$117,557▼ $32,217
Land, Buildings, and Equipment, Net$17,698$200▼ $17,498
Total Assets$3,678,560$3,398,347▼ $280,213
Other Assets Total$0$271,585▲ $271,585
Liabilities
Accounts Payable and Accrued Expenses$892,103$303,478▼ $588,625
Other Liabilities$17,694$272,694▲ $255,000
Deferred Revenue$167,148$193,210▲ $26,062
Total Liabilities$1,076,945$769,382▼ $307,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,321,851$2,340,745▲ $18,894
Net Assets With Donor Restrictions$279,764$288,220▲ $8,456
Total Net Assets Fund Balance$2,601,615$2,628,965▲ $27,350
Total Liabilities and Net Assets / Fund Balance$3,678,560$3,398,347▼ $280,213

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$200$132,076$132,276
Other Land Buildings$0$98,500$98,500
Leasehold Improvements$0$14,483$14,483
Other Assets Org$11,624--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$209,537$4,185--$213,722
2021$200,437$9,100--$209,537
2020$191,585$8,852--$200,437
2019$186,299$5,286--$191,585
2018$170,030$16,269--$186,299
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia RobinsonExecutive DirectorFT$122,706$29,147$151,853

Board Members and Trustees

NameTitle
Jeanne HamiltonPast President
Heather JagmanPresident
Ryan JohnsonVice President
Alex C ToddDirector
Becky SpratfordDirector
Esther CurryDirector
Jordan NealDirector
Kara ThorstensonDirector
Karolyn NanceDirector
Laura L BarnesDirector
Michelle OhDirector
Monica Tapia BoyerDirector
Rick C MeyerDirector
Sophie KenneyDirector
Julie M MilavecTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$237,898
Program Service Revenue
$3,215,806
Investment Income
$45,206
Other Revenue
$0
All Other Contributions
$237,898
Change in Net Assets
$-49,002

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,489,324
Revenue Not Reported on Financial Statements
$9,586
Revenue Not Reported on Form 990
$76,352
Total Revenue per Audited Statements
$3,565,676
Total Revenue per Form 990
$3,498,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,969,569
Salaries, Compensation, and Employee Benefits$578,343
Total Fundraising Expense$6,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$332,584$736-$333,320
Other Salaries and Wages$185,990$42,038$2,325$230,353
Current Officers, Directors, Trustees, and Key Employees$176,842$39,971$2,210$219,023
Fees for Services Other$190,257$1,195-$191,452
Occupancy$125,500$26,795$1,032$153,327
Advertising$141,288$309-$141,597
Fees for Services Accounting-$79,485-$79,485
Fees for Services Lobbying$68,377--$68,377
Travel$53,031$13,307-$66,338
Other Employee Benefits$50,784$11,765$619$63,168
Information Technology$47,357--$47,357
Payroll Taxes$28,317$6,726$354$35,397
Pension Plan Contributions$24,442$5,662$298$30,402
All Other Expenses$15,949$11,441-$27,390
Office Expenses$14,474$6,198-$20,672
Other Expenses$12,549$2,791-$15,340
Fees for Service Investment Mgmnt Fees-$9,586-$9,586
Insurance-$8,766-$8,766
Depreciation Depletion-$5,874-$5,874
Interest-$1,462-$1,462
Total Functional Expenses$3,239,475$301,599$6,838$3,547,912

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,547,912
Expenses per Audited Statements$3,538,326
Total Expenses per Audited Statements$3,538,326
Expenses Not Reported on Financial Statements$9,586
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$259,961
Finance Lease Liabilities$12,733
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has several categories of members. However, only personal members may vote on the election of the governing board. Members may not approve significant decisions of the governing board or receive a share of organization profits.

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

The organization's personal member category may vote on the election of the governing board. Members may not approve significant decisions of the governing board or receive a share of organization profits.

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

The organization's controller works closely with the form 990 preparer in answering all questions on the form as well as providing accurate financial and other information for inclusion. A draft of the form is then reviewed by the executive director and controller prior to finalization. Any changes they determine are required are incorporated into the form prior to filing. A copy of the form 990 is provided to the organization's governing board before it is filed.

Form 990, Part VI, Section B, Line 12C

Annual statements are provided by the board of directors.

Form 990, Part VI, Section B, Line 15

The board of directors reviews and approves compensation of the executive director and is provided with compensation survey of chicagoland association executives for comparabiltiy purposes.

Form 990, Part VI, Section C, Line 18

All documents are available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization's directory may be downloaded from the website which includes bylaws and conflict of interest policy. The annual report, which includes financial information is also accessible from the website. Furthermore, all documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Illinois Library Association
EIN
36-2324945
Phone
3126441896
Address
560 W WASHINGTON BLVD 330, CHICAGO, IL 60661-2692

Signing Officer

Name
Cynthia Robinson
Title
Executive Director
Phone
3126441896
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia Robinson
Formed
1896
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
200

Preparer

Firm
Wsdd Cpas Ltd
Address
303 W MADISON ST SUITE 2075, CHICAGO, IL 60606-3395
Preparer
Robert Rehayem
Phone
3123326622
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Income derived from endowment investments may be used for general operating purposes.

PART X, LINE 2:

Accounting standards provide guidance for how certain tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the association's returns to determine whether the tax position are "more-likely-than-not" of being sustained "when challenged or "when examined" by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit and asset or expense and liability in the current year. The associaion files returns in the u.s. Federal jurisdiction and illinois state jurisdiction. The association is no longer subject to u.s. Federal and state examinations by tax authorities for years before june 2020. As of and for the year ended june 30, 2023, management has determined that there are no uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
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IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/InformationTechnologyGrp/ProgramServicesAmt047357
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IRS990/InsuranceGrp/ManagementAndGeneralAmt08766
IRS990/InsuranceGrp/TotalAmt08766
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0ADVOCATING FOR THE PUBLIC INTEREST -1. DEVELOP AND PROMOTE STRONG PUBLIC POLICY RELATED TO LIBRARIES, LITERACY, AND LIFELONG LEARNING;2. DEFEND INTELLECTUAL FREEDOM AND ACCESS TO INFORMATION; AND3. INCREASE PUBLIC AWARENESS OF THE VALUE OF LIBRARIES TO SOCIETY.PROMOTING EXCELLENCE AND INNOVATION -1. PROVIDE OUTSTANDING PROGRAMS OF CONTINUING EDUCATION AND LEADERSHIP DEVELOPMENT;2. SUPPORT THE RECRUITMENT, RETENTION, AND PROFESSIONAL DEVELOPMENT OF A CULTURALLY AND RACIALLY DIVERSE WORKFORCE FOR LIBRAIRIES;3. PRODUCE HIGH QUALITY PUBLICATIONS AND COMMUNICATIONS; AND4. CELEBRATE THE ACHIEVEMENT OF EXCELLENCE AND INNOVATION ON BEHALF OF THE MEMBERSHIP.MANAGING THE PRESENT TO PREPARE FOR THE FUTURE -IN ORDER TO ACHIEVE THESE GOALS, ILA WILL USE ITS RESOURCES WISELY AND MAINTAIN A FLEXIBLE STRUCTURE THAT PROMOTES THE DIVERSE INTERESTS AND BROAD PARTICIPATION OF MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/FundraisingAmt01032
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IRS990/OfficeExpensesGrp/ProgramServicesAmt014474
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IRS990/OtherExpensesGrp/Desc0PUB. & PROG. PRINT. & P
IRS990/OtherExpensesGrp/Desc1POSTAGE AND MAILING
IRS990/OtherExpensesGrp/Desc2BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15035
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt219293
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32791
IRS990/OtherExpensesGrp/ProgramServicesAmt01596656
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IRS990/OtherExpensesGrp/ProgramServicesAmt212549
IRS990/OtherExpensesGrp/TotalAmt01599820
IRS990/OtherExpensesGrp/TotalAmt1180113
IRS990/OtherExpensesGrp/TotalAmt219293
IRS990/OtherExpensesGrp/TotalAmt315340
IRS990/OtherLiabilitiesGrp/BOYAmt017694
IRS990/OtherLiabilitiesGrp/EOYAmt0272694
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02325
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042038
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0185990
IRS990/OtherSalariesAndWagesGrp/TotalAmt0230353
IRS990/OtherWebsiteInd0X
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0354
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06726
IRS990/PayrollTaxesGrp/ProgramServicesAmt028317
IRS990/PayrollTaxesGrp/TotalAmt035397
IRS990/PensionPlanContributionsGrp/FundraisingAmt0298
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05662
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024442
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0194491
IRS990/PrincipalOfficerNm0CYNTHIA ROBINSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0513190
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
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IRS990/ProgramServiceRevenueGrp/Desc0PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCES AND MEETIN
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/Desc4JOBLINE DISTRIBUTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02362416
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1533369
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2273679
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt330237
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt48756
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1533369
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2273679
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt330237
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt48756
IRS990/ProgSrvcAccomActy2Grp/Desc0"I-READ AND OTHER PUBLICATIONS - TO DISSEMINATE PRINTED MATTER PROMOTING AND EXPLAINING THE USE OF LIBRARIES FOR EDUCATIONAL OPPORTUNITIES. THE "I-READ" PROGRAM PROVIDES SUMMER READING MATERIALS TO LIBRARY DISTRICTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02142055
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02371194
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP - TO PROVIDE JOURNAL AND WEEKLY ELECTRONIC NEWSLETTER TO MEMBERS FOR NETWORKING AND LIBRARY INFORMATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0168980
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0281817
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PUBLIC POLICY AND AWARDS - TO PROVIDE THE PUBLIC WITH A FOCUS ON LIBRARY NEEDS AND DEVELOPMENTS AND TO PROVIDE AWARDS TO RECOGNIZE LEADERS IN THE LIBRARY FIELD FOR THEIR ACCOMPLISHMENTS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1AWARDS - TO RECOGNIZE LEADERS IN THE LIBRARY FIELD FOR THEIR ACCOMPLISHMENTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0197276
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt06650
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0116043
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IRS990/RevenueAmt0676944
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0511577
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0331336
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0435955
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0374724
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02843459
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02711602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt013896334
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt045206

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