Civic Intelligence

United Association of Jour & Appr 99Ppf

990 • Fiscal year 2014 • EIN 37-0559351

Oct 01, 2013 to Sep 30, 2014 • Filed on Jan 27, 2015

406 Eldorado Rd61704-4590

(309) 663-2337

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.01x

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

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Net Margin

31st percentile

-0.8%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$160,552

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 21.7% of source-year revenue.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$875,201

No earlier filing loaded for comparison.

Net Assets

$868,331

No earlier filing loaded for comparison.

Liabilities

$6,870

No earlier filing loaded for comparison.

Revenue

$739,150

No earlier filing loaded for comparison.

Expenses

$744,790

No earlier filing loaded for comparison.

Net Income

-$5,640

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $875,201Liabilities 2014: $6,870Net Assets 2014: $868,3312014Assets 2015: $809,664Liabilities 2015: $10,009Net Assets 2015: $799,6552015Assets 2016: $830,598Liabilities 2016: $3,839Net Assets 2016: $826,7592016Assets 2017: $809,456Liabilities 2017: $4,215Net Assets 2017: $805,2412017Assets 2018: $836,122Liabilities 2018: $4,209Net Assets 2018: $831,9132018Assets 2019: $803,600Liabilities 2019: $1,726Net Assets 2019: $801,8742019Assets 2020: $921,199Liabilities 2020: $4,126Net Assets 2020: $917,0732020Assets 2021: $1,619,526Liabilities 2021: $7,701Net Assets 2021: $1,611,8252021Assets 2022: $1,758,094Liabilities 2022: $4,770Net Assets 2022: $1,753,3242022Assets 2023: $2,158,966Liabilities 2023: $9,266Net Assets 2023: $2,149,7002023Assets 2024: $2,267,797Liabilities 2024: $11,541Net Assets 2024: $2,256,2562024

Highlighted filing

2014

Assets$875,201
Liabilities$6,870
Net Assets$868,331

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $739,150Expenses 2014: $744,790Net Income 2014: -$5,6402014Revenue 2015: $685,045Expenses 2015: $750,452Net Income 2015: -$65,4072015Revenue 2016: $678,231Expenses 2016: $675,422Net Income 2016: $2,8092016Revenue 2017: $666,654Expenses 2017: $717,889Net Income 2017: -$51,2352017Revenue 2018: $731,722Expenses 2018: $736,693Net Income 2018: -$4,9712018Revenue 2019: $693,966Expenses 2019: $737,510Net Income 2019: -$43,5442019Revenue 2020: $816,459Expenses 2020: $750,560Net Income 2020: $65,8992020Revenue 2021: $1,527,733Expenses 2021: $917,860Net Income 2021: $609,8732021Revenue 2022: $1,143,155Expenses 2022: $869,742Net Income 2022: $273,4132022Revenue 2023: $1,317,210Expenses 2023: $1,006,416Net Income 2023: $310,7942023Revenue 2024: $1,343,116Expenses 2024: $1,286,395Net Income 2024: $56,7212024

Highlighted filing

2014

Revenue$739,150
Expenses$744,790
Net Income-$5,640
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jan 27, 2015
Return Version
2013v4.0
Gross Receipts
$994,689
Mission and Program Overview

Mission

Operation of plumbers local union for the benefit of its members

Operation of plumbers local union

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$675,920$467,602▼ $208,318
Savings and Temporary Cash Investments$162,190$375,552▲ $213,362
Land, Buildings, and Equipment, Net$11,626$31,947▲ $20,321
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$852,391$875,201▲ $22,810
Other Assets Total$2,555$0▼ $2,555
Liabilities
Other Liabilities$4,139$6,870▲ $2,731
Total Liabilities$4,139$6,870▲ $2,731
Net Assets / Fund Balance
Unrestricted Net Assets$848,252$868,331▲ $20,079
Total Net Assets Fund Balance$848,252$868,331▲ $20,079
Total Liabilities and Net Assets / Fund Balance$852,391$875,201▲ $22,810

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,055$5,805$29,860
Equipment$7,892$3,256$11,148
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick HardestyBusiness ManagerFT$99,716$60,836$160,552
Jeremiah D MahoneyFinance CommitteePT$3,250-$3,250
Chris HardestyFinl Sec-$2,750-$2,750
Jack GibsonRec Sec-$900-$900
Timothy EvansVP-$360$40$400

Board Members and Trustees

NameTitle
Chris ChestneyPresident
Calvin RossExaming Board
Greg HenryExaming Board
Ted WhitworthExaming Board
Vince SaversExaming Board
Anthony AberleEbd
Christopher EvansEbd
Tim KempEbd
Tim OutlawEbd
Mark HenryFinance Comittee
Curtis HenryFinance Committee
Kevin LambertInside Guard
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$712,820
Investment Income
$15,675
Other Revenue
$10,655
Change in Net Assets
$-5,640

Audited Revenue Reconciliation

Revenue per Audited Statements
$754,729
Revenue Not Reported on Financial Statements
$-15,579
Revenue Not Reported on Form 990
$25,719
Other Revenue Adjustments
$-15,579
Total Revenue per Audited Statements
$780,448
Total Revenue per Form 990
$739,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$462,323
Other Expenses$275,700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$171,887
Other Salaries and Wages---$157,115
Payments to Affiliates---$141,045
Pension Plan Contributions---$80,453
Occupancy---$38,386
Other Employee Benefits---$26,578
Payroll Taxes---$26,290
Travel---$19,614
Office Expenses---$14,043
Depreciation Depletion---$9,540
Conferences and Meetings---$8,590
Fees for Services Accounting---$8,100
Benefits to Members---$6,767
Advertising---$4,734
Insurance---$2,760
Other Expenses---$228
Fees for Services Legal---$112
All Other Expenses---$35
Total Functional Expenses$0$0$0$744,790

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$760,369
Expenses per Audited Statements$744,790
Total Expenses per Form 990$744,790
Expenses Not Reported on Form 990$15,579
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,579
Fundraising Gross Income$12,880
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Jatc$5,000
Payroll Withholdings$1,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 2

There is a family relationship between two board members.

Form 990, Part VI, Section A, Line 6

Members are individuals who elect members of the governing body or their delegates.

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

Elections are done based on the local union's bylaws & constitution.

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

Decisions made by the governing body are approved by membership at monthly meetings.

Form 990, Part VI, Section B, Line 11

The financial secretary, business manager, and vice president review the 990 before it is signed and mailed to the irs.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
37-0559351
Phone
3096632337

Signing Officer

Name
Chris Hardesty
Title
Financial Secretary
Phone
3096632337
Signed
2015-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Hardesty
Formed
1879
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
14
Volunteers
0

Preparer

Preparer
Diana Desmit
Phone
3096822001
Supplemental Narrative

Additional Explanations

Part XII, Line 1

The organization uses the modified cash basis of accounting

Financial Statement Notes

PART X, LINE 2:

The organization has no uncertain tax positions recorded on its books and does not believe it is reasonably possible that the amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the reporting date.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

GOLF OUTING EXPENSES

PART XII, LINE 2D - OTHER ADJUSTMENTS:

GOLF OUTING EXPENSES

Raw XML AppendixShowing 400 of 494 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.

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IRS990/OtherExpensesGrp/Desc2COLLECTION FEES
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt015510
IRS990/OtherExpensesGrp/TotalAmt112363
IRS990/OtherExpensesGrp/TotalAmt2640
IRS990/OtherExpensesGrp/TotalAmt3228
IRS990/OtherLiabilitiesGrp/BOYAmt04139
IRS990/OtherLiabilitiesGrp/EOYAmt06870
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSED EXPENSES
IRS990/OtherRevenueMiscGrp/Desc1SALE OF SUPPLIES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013324
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt130
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013324
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt130
IRS990/OtherRevenueTotalAmt013354
IRS990/OtherSalariesAndWagesGrp/TotalAmt0157115
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0141045
IRS990/PayrollTaxesGrp/TotalAmt026290
IRS990/PensionPlanContributionsGrp/TotalAmt080453
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHRIS HARDESTY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0WORKING DUES
IRS990/ProgramServiceRevenueGrp/Desc1MONTHLY DUES
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3WITHDRAWAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0586074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1123596
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0586074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1123596
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt06261
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010306
IRS990/PYOtherExpensesAmt0257630
IRS990/PYOtherRevenueAmt017194
IRS990/PYProgramServiceRevenueAmt0667741
IRS990/PYRevenuesLessExpensesAmt0-47524
IRS990/PYSalariesCompEmpBnftPaidAmt0478874
IRS990/PYTotalExpensesAmt0742765
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0695241
IRS990/ReconcilationRevenueExpnssAmt0-5640
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162190
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0375552
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt07892
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03256
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011148
IRS990ScheduleD/ExpensesNotReportedAmt015579
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0744790
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt025719
IRS990ScheduleD/OtherExpensesIncludedAmt015579
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024055
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05805
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO JATC
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-15579
IRS990ScheduleD/RevenueNotReportedAmt025719
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-15579
IRS990ScheduleD/RevenueSubtotalAmt0754729
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS RECORDED ON ITS BOOKS AND DOES NOT BELIEVE IT IS REASONABLY POSSIBLE THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE REPORTING DATE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GOLF OUTING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GOLF OUTING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031947
IRS990ScheduleD/TotalExpensesPerForm990Amt0744790
IRS990ScheduleD/TotalLiabilityAmt06870
IRS990ScheduleD/TotalRevenuePerForm990Amt0739150
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0780448
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0760369
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt099716
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt049076
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011760
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PATRICK HARDESTY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0160552
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS A FAMILY RELATIONSHIP BETWEEN TWO BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE INDIVIDUALS WHO ELECT MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTIONS ARE DONE BASED ON THE LOCAL UNION'S BYLAWS & CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS MADE BY THE GOVERNING BODY ARE APPROVED BY MEMBERSHIP AT MONTHLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCIAL SECRETARY, BUSINESS MANAGER, AND VICE PRESIDENT REVIEW THE 990 BEFORE IT IS SIGNED AND MAILED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 1
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10UNITED ASSOCIATION OF JOUR & APPR LOCAL 99
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10POLITICAL ACTION COMMITTEE OF LOCAL UNION 99
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200198237
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL

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