Civic Intelligence

Smart Local 265 Labor Management Cooperative Committee Trust Fund

EIN 36-4146794 • 501(c)5 • Downers Grove, IL

Profile

To assist workers and employers in solving problems of mutual concern, to improve employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management, to provide workers and employers with opportunities to explore joint approaches to organization and effectiveness, and to provide scholarships for the benefit of employees and their families for study at educational institutions.

Refreshing map…

3110 Woodcreek DrDowners Grove, IL 60515-5411

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.03x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.06x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-0.4%

Faster revenue growth than 27% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$4,847,930

Up $1,543,358 (+47%) from 2022

Liabilities

Up

$149,315

Up $41,241 (+38%) from 2022

Net Assets

Up

$4,698,615

Up $1,502,117 (+47%) from 2022

Revenue

Up

$2,502,140

Up $329,205 (+15%) from 2022

Expenses

Up

$2,024,917

Up $236,390 (+13%) from 2022

Net Income

Up

$477,223

Up $92,815 (+24%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2020: $2,347,771Liabilities 2020: $13,250Net Assets 2020: $2,334,5212020Assets 2021: $2,906,422Liabilities 2021: $88,460Net Assets 2021: $2,817,9622021Assets 2022: $3,304,572Liabilities 2022: $108,074Net Assets 2022: $3,196,4982022Assets 2025: $4,847,930Liabilities 2025: $149,315Net Assets 2025: $4,698,6152025

Highlighted filing

2025

Assets$4,847,930
Liabilities$149,315
Net Assets$4,698,615

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2020: $2,038,185Expenses 2020: $1,472,781Net Income 2020: $565,4042020Revenue 2021: $2,164,471Expenses 2021: $1,680,679Net Income 2021: $483,7922021Revenue 2022: $2,172,935Expenses 2022: $1,788,527Net Income 2022: $384,4082022Revenue 2025: $2,502,140Expenses 2025: $2,024,917Net Income 2025: $477,2232025

Highlighted filing

2025

Revenue$2,502,140
Expenses$2,024,917
Net Income$477,223

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 26, 2026
Return Version
2024v5.5
Gross Receipts
$2,852,140
Mission and Program Overview

Mission

To assist workers and employers in solving problems of mutual concern, to improve employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management, to provide workers and employers with opportunities to explore joint approaches to organization and effectiveness, and to provide scholarships for the benefit of employees and their families for study at educational institutions.

To assist workers and employers in solving problems of mutual concern, to improve employment opportunities for employees, to expand the market for the construction industry, to improve communication between labor and management, to provide workers and employers with opportunities to explore joint approaches to organization and effectiveness, and to provide scholarships for the benefit of employees and their families for study at educational institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,964,455$4,122,930▲ $158,475
Accounts Receivable$351,867$366,760▲ $14,893
Investments in Publicly Traded Securities-$341,014-
Prepaid Expenses and Deferred Charges$18,791$17,226▼ $1,565
Total Assets$4,335,113$4,847,930▲ $512,817
Liabilities
Other Liabilities$71,708$144,790▲ $73,082
Accounts Payable and Accrued Expenses$43,325$4,525▼ $38,800
Total Liabilities$115,033$149,315▲ $34,282
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,220,080$4,698,615▲ $478,535
Total Net Assets Fund Balance$4,220,080$4,698,615▲ $478,535
Total Liabilities and Net Assets / Fund Balance$4,335,113$4,847,930▲ $512,817
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt GugalaChairman
John DanielFormer Chairman
Brian DahlmanTrustee
Brian McsherryTrustee
Henry ArtlipTrustee
Jeff LutkitshTrustee
John ShawTrustee
Ken WiesbrookTrustee
Kevin GalassTrustee
Ric DahlmanTrustee
Ron MikaTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Killian BrandingMarketing Consultants73 W MONROE ST, Chicago, IL 60603$278,188
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,464,208
Investment Income
$37,932
Other Revenue
$0
Change in Net Assets
$477,223

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,502,490
Revenue Not Reported on Financial Statements
$-350
Revenue Not Reported on Form 990
$1,312
Total Revenue per Audited Statements
$2,503,802
Total Revenue per Form 990
$2,502,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,007,716
Other Expenses$729,397
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals---$1,006,216
Fees for Services Management---$316,626
Advertising---$310,832
Benefits to Members---$287,804
Other Expenses---$38,525
Office Expenses---$28,273
Fees for Services Accounting---$15,160
Information Technology---$7,612
Fees for Services Legal---$6,022
Conferences and Meetings---$4,566
Insurance---$2,131
Grants to Domestic Orgs---$1,500
Fees for Service Investment Mgmnt Fees---$-350
Total Functional Expenses$0$0$0$2,024,917

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,025,267
Total Expenses per Audited Statements$2,025,267
Total Expenses per Form 990$2,024,917
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-350
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Entities$144,790
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The trustees authorize the fund's chairman and designated trustee to review the form 990 before it is filed.

Form 990, Part VI, Section C, Line 19

Participants are able to request the auditor's report and other financial information from the fund office.

Filing and Contact Details

Filer

Filer Name
Smart Local 265 Labor Management
EIN
36-4146794
Phone
6306680110
Address
3110 WOODCREEK DR, DOWNERS GROVE, IL 60515-5411

Signing Officer

Name
Matt Gugala
Title
Trustee
Phone
6306680110
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Gugala
Formed
1997
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
230 W MONROE STREET SUITE 310, CHICAGO, IL 60606
Preparer
Andy Hein
Phone
3126550037
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

This process has not changed from prior year

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has advised that the committee qualifies under section 501(c)(5) of the internal revenue code and is, therefore, subject to tax only on income, if any, unrelated to its tax-exempt purpose. Management is required to evaluate tax positions taken by the committee and recognize a tax liability (or asset) if the committee has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of may 31, 2025 and 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The committee's forms 990, return of exempt organization from income tax, for the fiscal years ending 2022, 2023, and 2024 are subject to examination by the irs, generally for three years after they were filed.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-350
IRS990ScheduleD/ExpensesSubtotalAmt02025267
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0-350
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0-350
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01312
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0144790
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ENTITIES
IRS990ScheduleD/RevenueNotReportedAmt01312
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-350
IRS990ScheduleD/RevenueSubtotalAmt02502490
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS ADVISED THAT THE COMMITTEE QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, SUBJECT TO TAX ONLY ON INCOME, IF ANY, UNRELATED TO ITS TAX-EXEMPT PURPOSE. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE COMMITTEE AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE COMMITTEE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF MAY 31, 2025 AND 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COMMITTEE'S FORMS 990, RETURN OF EXEMPT ORGANIZATION FROM INCOME TAX, FOR THE FISCAL YEARS ENDING 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02024917
IRS990ScheduleD/TotalLiabilityAmt0144790
IRS990ScheduleD/TotalRevenuePerForm990Amt02502140
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02503802
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02025267
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0987200
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt119016
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0REBATES PAID THROUGH RESIDENTIAL REBATE PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS TO ELIGIBLE DEPEND. OF SMART LOCAL 265 MEMBERS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt018538
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt15
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0APPROVAL OF SCHOLARSHIP BY BOARD OF TRUSTEES UPON REVIEW OF APPLICATIONS AND QUALIFICATIONS. RESIDENTIAL REBATES PAID TO QUALIFYING INDIVIDUALS UPON RECEIPT OF SIGNED REBATE APPLICATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES AUTHORIZE THE FUND'S CHAIRMAN AND DESIGNATED TRUSTEE TO REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PARTICIPANTS ARE ABLE TO REQUEST THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION FROM THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SMART LOCAL 265 PENSINO FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SMART LOCAL 265 WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SMART LOCAL 265 EDUCATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SMART LOCAL 265 SUPP RETIREMENT SAVINGS PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0366168611
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1362356062
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2366148078
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3363911499
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0205 ALEXANDRA WAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1205 ALEXANDRA WAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2205 ALEXANDRA WAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3205 ALEXANDRA WAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CAROL STREAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CAROL STREAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CAROL STREAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3CAROL STREAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd060188
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd160188
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd260188
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd360188
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04335113
IRS990/TotalAssetsEOYAmt04847930
IRS990/TotalAssetsGrp/BOYAmt04335113
IRS990/TotalAssetsGrp/EOYAmt04847930
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02024917
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0115033
IRS990/TotalLiabilitiesEOYAmt0149315
IRS990/TotalLiabilitiesGrp/BOYAmt0115033
IRS990/TotalLiabilitiesGrp/EOYAmt0149315
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04220080
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04698615
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02464208
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt037932
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02464208
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02502140
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04335113
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04847930
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03110 WOODCREEK DR
IRS990/USAddress/CityNm0DOWNERS GROVE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd0605155411
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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