Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2018 • EIN 38-0341794

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 25, 2018

60 N Manning StHillsdale, MI 49242

(517) 437-7266

Siviq Scores

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

Liabilities / Assets

64th percentile

0.05x

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

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.20x

Higher debt load relative to revenue than 76% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

23rd percentile

-12%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$3,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

41st percentile

-1.8%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

21st percentile

-17%

Faster revenue growth than 21% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$467,097

Down $8,437 (-1.8%) from 2017

Net Assets

Down

$442,454

Down $4,448 (-1.0%) from 2017

Liabilities

Down

$24,643

Down $3,989 (-14%) from 2017

Revenue

Down

$125,286

Down $25,445 (-17%) from 2017

Expenses

Up

$140,130

Up $4,545 (+3.4%) from 2017

Net Income

Down

-$14,844

Down $29,990 (-198%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $573,977Liabilities 2010: $162,909Net Assets 2010: $411,0682010Assets 2012: $538,100Liabilities 2012: $137,069Net Assets 2012: $401,0312012Assets 2013: $540,845Liabilities 2013: $118,924Net Assets 2013: $421,9212013Assets 2014: $557,525Liabilities 2014: $135,438Net Assets 2014: $422,0872014Assets 2015: $555,046Liabilities 2015: $123,275Net Assets 2015: $431,7712015Assets 2016: $443,120Liabilities 2016: $19,715Net Assets 2016: $423,4052016Assets 2017: $475,534Liabilities 2017: $28,632Net Assets 2017: $446,9022017Assets 2018: $467,097Liabilities 2018: $24,643Net Assets 2018: $442,4542018Assets 2019: $461,435Liabilities 2019: $21,281Net Assets 2019: $440,1542019Assets 2020: $417,506Liabilities 2020: $31,523Net Assets 2020: $385,9832020Assets 2021: $474,092Liabilities 2021: $25,413Net Assets 2021: $448,6792021Assets 2022: $462,720Liabilities 2022: $6,933Net Assets 2022: $455,7872022Assets 2023: $414,636Liabilities 2023: $9,634Net Assets 2023: $405,0022023Assets 2024: $427,234Liabilities 2024: $1,007Net Assets 2024: $426,2272024Assets 2025: $409,247Liabilities 2025: $0Net Assets 2025: $409,2472025

Highlighted filing

2018

Assets$467,097
Liabilities$24,643
Net Assets$442,454

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $161,1942010Expenses 2012: $144,9262012Revenue 2013: $139,484Expenses 2013: $133,763Net Income 2013: $5,7212013Revenue 2014: $127,445Expenses 2014: $144,563Net Income 2014: -$17,1182014Revenue 2015: $152,248Expenses 2015: $145,676Net Income 2015: $6,5722015Revenue 2016: $136,600Expenses 2016: $132,182Net Income 2016: $4,4182016Revenue 2017: $150,731Expenses 2017: $135,585Net Income 2017: $15,1462017Revenue 2018: $125,286Expenses 2018: $140,130Net Income 2018: -$14,8442018Revenue 2019: $119,118Expenses 2019: $120,036Net Income 2019: -$9182019Revenue 2020: $157,522Expenses 2020: $181,037Net Income 2020: -$23,5152020Revenue 2021: $83,835Expenses 2021: $90,097Net Income 2021: -$6,2622021Revenue 2022: $193,188Expenses 2022: $162,479Net Income 2022: $30,7092022Revenue 2023: $225,364Expenses 2023: $242,660Net Income 2023: -$17,2962023Revenue 2024: $217,931Expenses 2024: $233,678Net Income 2024: -$15,7472024Revenue 2025: $183,795Expenses 2025: $195,493Net Income 2025: -$11,6982025

Highlighted filing

2018

Revenue$125,286
Expenses$140,130
Net Income-$14,844
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 25, 2018
Return Version
2017v2.2
Gross Receipts
$265,003
Mission and Program Overview

Mission

Fraternal & social activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$291,326$313,005▲ $21,679
Land, Buildings, and Equipment, Net$126,269$115,098▼ $11,171
Savings and Temporary Cash Investments$39,204$24,008▼ $15,196
Inventories for Sale or Use$6,185$7,645▲ $1,460
Prepaid Expenses and Deferred Charges$5,857--
Cash and Non-Interest-Bearing Accounts$5,672$5,545▼ $127
Accounts Receivable$1,021$1,796▲ $775
Total Assets$475,534$467,097▼ $8,437
Liabilities
Deferred Revenue$18,615$15,019▼ $3,596
Accounts Payable and Accrued Expenses$10,017$9,624▼ $393
Total Liabilities$28,632$24,643▼ $3,989
Net Assets / Fund Balance
Temporarily Rstr Net Assets$291,326$313,005▲ $21,679
Unrestricted Net Assets$155,576$129,449▼ $26,127
Total Net Assets Fund Balance$446,902$442,454▼ $4,448
Total Liabilities and Net Assets / Fund Balance$475,534$467,097▼ $8,437

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$80,605$534,378$614,983
Equipment$4,493$79,233$83,726
Land$30,000-$30,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Abbey BauerlySecretary$3,000$3,000

Board Members and Trustees

NameTitle
Brian AuseonTrustee
Franklin BeckTrustee
Janette SeaverTrustee
John GambillTrustee
Rod BeachTrustee
Lance BenzingEsteemed Leading Knight
Richard MahoneyEsteemed Lecturing Knight
Tamara RegnerEsteemed Loyal Knight
Tom RussellExalted Ruler
Bob LeierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$668
Program Service Revenue
$25,635
Investment Income
$12,083
Other Revenue
$86,900
All Other Contributions
$668
Change in Net Assets
$-14,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,090
Salaries, Compensation, and Employee Benefits$50,040
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$44,135
Occupancy---$23,131
All Other Expenses---$15,718
Depreciation Depletion---$12,370
Insurance---$7,929
Payroll Taxes---$5,905
Other Expenses---$3,860
Office Expenses---$2,366
Fees for Services Accounting---$1,900
Conferences and Meetings---$1,613
Advertising---$1,154
Total Functional Expenses$0$0$0$140,130
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$83,994
Gaming Direct Expenses$70,843
Fundraising Gross Income$27,880
Fundraising Direct Expenses$12,025
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$27,880$27,880$12,025$15,855
Total Events$27,880$27,880$12,025$15,855
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
38-0341794
Phone
5174377266
Address
60 N MANNING ST, HILLSDALE, MI 49242

Signing Officer

Name
Tom Russell
Title
Exalted Ruler
Phone
5174377266
Signed
2018-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Russell
Formed
1948
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
20

Preparer

Firm
Bailey Hodshire & Company PC
Address
479 E Chicago St PO Box 215, Jonesville, MI 49250
Preparer
Gregory J Bailey
Phone
5178492410
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Board of Directors reviewed the Form 990 at their July 17, 2018 meeting.

Form 990EZ, Part II, Line 24

Inventories

Form 990EZ, Part II, Line 24

Investments

Form 990EZ, Part II, Line 26

Deferred Revenue

Form 990EZ, Part II, Line 26

Bonds, Mortgages & Other Notes

Form 990, Part IX, Line 24E

BULLETIN 2225.

Form 990, Part IX, Line 24E

OFFICER EXPENSES 76.

Form 990, Part IX, Line 24E

YOUTH ACTIVITIES 1076.

Form 990, Part IX, Line 24E

POSTAGE 1456.

Form 990, Part IX, Line 24E

TRASH REMOVAL 2368.

Form 990, Part IX, Line 24E

MISCELLANEOUS 1853.

Form 990, Part IX, Line 24E

LAUNDRY 3650.

Form 990, Part IX, Line 24E

LICENSES 1049.

Form 990, Part IX, Line 24E

Bank & credit card fees 1965.

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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/PYTotalExpensesAmt0135585
IRS990/PYTotalRevenueAmt0150731
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-14844
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02775
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039204
IRS990/SavingsAndTempCashInvstGrp/EOYAmt024008
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt080605
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0534378
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0614983
IRS990ScheduleD/EquipmentGrp/BookValueAmt04493
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079233
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt083726
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115098
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012025
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027880
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015855
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012025
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012025
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt070843
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt070843
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt070843
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt083994
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt083994
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt013151
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board of Directors reviewed the Form 990 at their July 17, 2018 meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Inventories
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Deferred Revenue
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bonds, Mortgages & Other Notes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BULLETIN 2225.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICER EXPENSES 76.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7YOUTH ACTIVITIES 1076.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8POSTAGE 1456.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRASH REMOVAL 2368.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISCELLANEOUS 1853.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11LAUNDRY 3650.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LICENSES 1049.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13BANK & CREDIT CARD FEES 1965.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0291326
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0313005
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0475534
IRS990/TotalAssetsEOYAmt0467097
IRS990/TotalAssetsGrp/BOYAmt0475534
IRS990/TotalAssetsGrp/EOYAmt0467097
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0668
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0140130
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028632
IRS990/TotalLiabilitiesEOYAmt024643
IRS990/TotalLiabilitiesGrp/BOYAmt028632
IRS990/TotalLiabilitiesGrp/EOYAmt024643
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0446902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0442454
IRS990/TotalProgramServiceRevenueAmt025635
IRS990/TotalReportableCompFromOrgAmt03000
IRS990/TotalRevenueGrp/ExclusionAmt098983
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025635
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0125286
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0475534
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0467097
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0155576
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0129449
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01460 BANKERS RD
IRS990/USAddress/CityNm0HILLSDALE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049242
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05174377266
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0380341794
ReturnHeader/Filer/PhoneNum05174377266
ReturnHeader/Filer/USAddress/AddressLine1Txt060 N MANNING ST
ReturnHeader/Filer/USAddress/CityNm0HILLSDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049242
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.00$4.09$1.84$1.95$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.27$0.01$4.26$2.18$2.34$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.10$4.05$2.25$2.43$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$0.07$4.56$1.93$1.62$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$0.25$4.49$0.84$0.90$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$0.32$3.86$1.58$1.81$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$0.21$4.40$1.19$1.20$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.67$0.25$4.42$1.25$1.40$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.29$4.47$1.51$1.36$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$0.20$4.23$1.37$1.32$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.55$1.23$4.32$1.52$1.46$0.07
2014Detailed filing. Detailed filing data is available for this year.$5.58$1.35$4.22$1.27$1.45$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.41$1.19$4.22$1.39$1.34$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$1.37$4.01$1.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.74$1.63$4.11$1.61
Peer Organizations

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