Civic Intelligence

Southern Minnesota Regional Legal Services Inc

EIN 41-1316151 • 501(c)3 • St Paul, MN

Profile

To provide a full range of high quality legal services to low income persons and eligible client groups in civil matters, in a respectful manner which enables clients to: 1.) enforce their legal rights, 2.) obtain effective access to the courts, administrative agencies and forums which constitute our system of justice, 3.) maintain freedom from hunger, homelessness, sickness and abuse, and 4.) empower persons and assure equal opportunity, thus helping people to help themselves and become economically self-reliant, to the extent their individual abilities and circumstances permit.

450 North Syndicate Street 285St Paul, MN 55104

www.smrls.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.45x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.24x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

58th percentile

7.7%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$211,571

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

66th percentile

9.6%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

38%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,632,099

Up $935,132 (+9.6%) from 2023

Liabilities

Down

$4,777,722

Down $703,810 (-13%) from 2023

Net Assets

Up

$5,854,377

Up $1,638,942 (+39%) from 2023

Revenue

Up

$19,792,136

Up $5,429,496 (+38%) from 2023

Expenses

Up

$18,273,321

Up $3,950,386 (+28%) from 2023

Net Income

Up

$1,518,815

Up $1,479,110 (+3725%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $6,119,855Liabilities 2011: $849,872Net Assets 2011: $5,269,9832011Assets 2012: $6,369,706Liabilities 2012: $814,969Net Assets 2012: $5,554,7372012Assets 2013: $6,270,342Liabilities 2013: $886,615Net Assets 2013: $5,383,7272013Assets 2014: $5,935,162Liabilities 2014: $880,069Net Assets 2014: $5,055,0932014Assets 2015: $7,752,295Liabilities 2015: $1,747,276Net Assets 2015: $6,005,0192015Assets 2016: $7,050,115Liabilities 2016: $927,703Net Assets 2016: $6,122,4122016Assets 2017: $7,339,527Liabilities 2017: $891,199Net Assets 2017: $6,448,3282017Assets 2018: $7,996,788Liabilities 2018: $1,125,738Net Assets 2018: $6,871,0502018Assets 2019: $8,719,652Liabilities 2019: $1,371,822Net Assets 2019: $7,347,8302019Assets 2020: $7,512,640Liabilities 2020: $1,269,865Net Assets 2020: $6,242,7752020Assets 2021: $7,070,587Liabilities 2021: $2,144,499Net Assets 2021: $4,926,0882021Assets 2022: $8,201,896Liabilities 2022: $4,026,686Net Assets 2022: $4,175,2102022Assets 2023: $9,696,967Liabilities 2023: $5,481,532Net Assets 2023: $4,215,4352023Assets 2024: $10,632,099Liabilities 2024: $4,777,722Net Assets 2024: $5,854,3772024

Highlighted filing

2024

Assets$10,632,099
Liabilities$4,777,722
Net Assets$5,854,377

Operations Trend

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

$20M$10M$0-$10MExpenses 2011: $8,532,6492011Revenue 2012: $8,304,282Expenses 2012: $8,019,528Net Income 2012: $284,7542012Revenue 2013: $8,303,490Expenses 2013: $8,474,500Net Income 2013: -$171,0102013Revenue 2014: $7,902,613Expenses 2014: $8,231,247Net Income 2014: -$328,6342014Revenue 2015: $9,385,490Expenses 2015: $9,065,917Net Income 2015: $319,5732015Revenue 2016: $9,228,632Expenses 2016: $9,111,279Net Income 2016: $117,3532016Revenue 2017: $9,713,053Expenses 2017: $9,387,164Net Income 2017: $325,8892017Revenue 2018: $10,704,660Expenses 2018: $10,281,777Net Income 2018: $422,8832018Revenue 2019: $11,463,235Expenses 2019: $10,987,373Net Income 2019: $475,8622019Revenue 2020: $10,378,070Expenses 2020: $11,483,853Net Income 2020: -$1,105,7832020Revenue 2021: $10,263,098Expenses 2021: $11,579,876Net Income 2021: -$1,316,7782021Revenue 2022: $11,788,555Expenses 2022: $12,539,164Net Income 2022: -$750,6092022Revenue 2023: $14,362,640Expenses 2023: $14,322,935Net Income 2023: $39,7052023Revenue 2024: $19,792,136Expenses 2024: $18,273,321Net Income 2024: $1,518,8152024

Highlighted filing

2024

Revenue$19,792,136
Expenses$18,273,321
Net Income$1,518,815

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.6$4.78$5.85$19.8$18.3$1.52
2023Detailed filing. Detailed filing data is available for this year.$9.70$5.48$4.22$14.4$14.3$0.04
2022Detailed filing. Detailed filing data is available for this year.$8.20$4.03$4.18$11.8$12.5$0.75
2021Detailed filing. Detailed filing data is available for this year.$7.07$2.14$4.93$10.3$11.6$1.32
2020Detailed filing. Detailed filing data is available for this year.$7.51$1.27$6.24$10.4$11.5$1.11
2019Detailed filing. Detailed filing data is available for this year.$8.72$1.37$7.35$11.5$11.0$0.48
2018Detailed filing. Detailed filing data is available for this year.$8.00$1.13$6.87$10.7$10.3$0.42
2017Detailed filing. Detailed filing data is available for this year.$7.34$0.89$6.45$9.71$9.39$0.33
2016Detailed filing. Detailed filing data is available for this year.$7.05$0.93$6.12$9.23$9.11$0.12
2015Detailed filing. Detailed filing data is available for this year.$7.75$1.75$6.01$9.39$9.07$0.32
2014Detailed filing. Detailed filing data is available for this year.$5.94$0.88$5.06$7.90$8.23$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$0.89$5.38$8.30$8.47$0.17
2012Summary only. Only limited summary data is available for this year.$6.37$0.81$5.55$8.30$8.02$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$0.85$5.27$8.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$19,836,814
Mission and Program Overview

Mission

To provide a full range of high quality legal services to low income persons and eligible client groups in civil matters, in a respectful manner which enable sclients to enforce their legal rights, obtain effective access to the courts, administrative agencies and forums which constitute our system of justice, maintain freedom from hunger, homelessness, sickness and abuse, empower persons and assure equal opportunity, thus, helping people to help themselves and become economically self-reliant, to the extent their individual abilities and circumstances permit.

To provide a full range of high quality legal services to low income persons and eligible client groups in civil matters, in a respectful manner which enables clients to: 1.) enforce their legal rights, 2.) obtain effective access to the courts, administrative agencies and forums which constitute our system of justice, 3.) maintain freedom from hunger, homelessness, sickness and abuse, and 4.) empower persons and assure equal opportunity, thus helping people to help themselves and become economically self-reliant, to the extent their individual abilities and circumstances permit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,751,569$3,937,490▼ $1,814,079
Investments in Publicly Traded Securities-$3,408,093-
Pledges and Grants Receivable$624,396$433,095▼ $191,301
Prepaid Expenses and Deferred Charges$119,230$154,418▲ $35,188
Land, Buildings, and Equipment, Net$126,147$94,238▼ $31,909
Investments Other Securities$17,798$0▼ $17,798
Total Assets$9,696,967$10,632,099▲ $935,132
Other Assets Total$3,057,827$2,604,765▼ $453,062
Liabilities
Other Liabilities$3,158,061$2,713,983▼ $444,078
Accounts Payable and Accrued Expenses$1,267,523$1,473,089▲ $205,566
Deferred Revenue$1,055,948$590,650▼ $465,298
Total Liabilities$5,481,532$4,777,722▼ $703,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,194,699$5,753,484▲ $1,558,785
Net Assets With Donor Restrictions$20,736$100,893▲ $80,157
Total Net Assets Fund Balance$4,215,435$5,854,377▲ $1,638,942
Total Liabilities and Net Assets / Fund Balance$9,696,967$10,632,099▲ $935,132

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$94,238$447,928$542,166
Other Land Buildings$0$382,385$382,385
Leasehold Improvements$0$223,695$223,695
Other Assets Org$2,602,265--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessie R NicholsonChief Executive OfficerFT$205,052$6,519$211,571
Laura S MelnickLead AttorneyFT$176,677$15,316$191,993
Valerie K SnyderLead AttorneyFT$172,523$16,025$188,548
Laura K JelinekSenior Leadership AttorneyFT$167,065$20,207$187,272
Margaret EricksonSupervising AttorneyFT$170,808$10,908$181,716
Lisa R HollingsworthDirector of Litigation & AdvocacyFT$153,573$14,606$168,179
Vannam KhenDirector of FinanceFT$124,871$10,506$135,377

Board Members and Trustees

NameTitle
Brett W OlanderPresident
Brenda Devlin1st Vice President
Terrance Cs Newby2nd Vice President
Abdi SabrieDirector
Dan IdenDirector
Elizabeth WebsterDirector
Gretchen CepekDirector
Jan Marie LungrenDirector
Pam JamesDirector
Samantha SuttonDirector
Tashonda WilliamsonDirector
Jim SukDirector (resigned 12/24)
Josh MurphyDirector (resigned 12/24)
Andrew M BaeseSecretary
Thomas B HatchTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Techonology By Design LLCIt Services3001 BROADWAY STREET NE SUITE 620, Minneapolis, MN 55413$120,772
A2j Tech PbcIt Services14292 DOUBLE DUTCH CIRCLE, Parker, CO 80134$100,446
Revenue and Support

Revenue Composition

Contributions and Grants
$19,412,345
Program Service Revenue
$199,442
Investment Income
$203,243
Other Revenue
$-22,894
All Other Contributions
$560,775
Change in Net Assets
$1,518,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,792,136
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$689,673
Total Revenue per Audited Statements
$20,481,809
Total Revenue per Form 990
$19,792,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,617,670
Other Expenses$2,655,651
Total Fundraising Expense$567,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,341,267$1,574,621$375,186$11,291,074
Other Employee Benefits$2,416,909$382,158$95,530$2,894,597
Payroll Taxes$710,164$112,290$28,070$850,524
Occupancy$634,496$107,143-$741,639
Current Officers, Directors, Trustees, and Key Employees$287,136$48,287$11,526$346,949
Office Expenses$4,692$260,883$192$265,767
Information Technology$190,259$55,529$6,833$252,621
Fees for Services Other$189,675$46,141$1,158$236,974
Pension Plan Contributions$195,853$30,934$7,739$234,526
Fees for Services Legal$149,549--$149,549
Fees for Services Accounting-$131,517-$131,517
Travel$94,562$4,611-$99,173
Insurance$59,365--$59,365
Depreciation Depletion-$53,409-$53,409
Other Expenses$49,167$6,265$3,946$49,167
All Other Expenses--$36,826$36,826
Advertising$8,719--$8,719
Total Functional Expenses$14,884,346$2,821,451$567,524$18,273,321

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,842,867
Expenses per Audited Statements$18,273,321
Total Expenses per Form 990$18,273,321
Expenses Not Reported on Form 990$569,546
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$44,678
Fundraising Gross Income$21,784
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Social Justice Ontap$150,350$17,350$5,885$11,465
Lawyers on Ice$14,684$4,434$2,352$2,082
Total Events$165,034$21,784$44,678$-22,894
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$2,711,483
Client Trust Deposits$2,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

Smrls' president reviews form 990 prior to being filed with the irs. The form 990 was provided to the board finance and audit committee electronically prior to being filed with the irs.

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

The organization's conflict of interest policy covers officers, directors and employees who can influence the actions of smrls. The disclosure statement is completed annually and returned to management for review. Disclosure of a conflict within smrls is made to the ceo (or board president if the ceo is the person with the conflict) who shall bring the board president. The board or authorized committee of the board shall determine whether a conflict exists and whether the contemplated transaction may be undertaken. Any individual with a potential conflict is excused from all discussions and voting on any transactions where a conflict is determined to exist. All proceedings related to potential and actual conflicts of interest are noted in the meeting minutes.

Form 990, Part VI, Section B, Line 15

The ceo annual performance review includes a survey of smrls staff, board members and other stakeholders. The annual performance review considers the ceo's annual work plan. The ceo's annual performance report is drafted by executive committee members. The executive committee presents its findings directly to the ceo. The ceo is provided a reasonable opportunity for feedback and comment on the performance review report. The performance review report addresses past performance and future goals or objectives. Following completion of the annual performance review, the executive committee reviews the ceo's annual salary. The executive committee considers the current smrls attorney salary structure, lsc and non-lsc program ceo salary data and other legal industry salary information. The executive committee also considers current fringe benefits in determining the ceo's annual salary. This annual review process typically takes approximately 2-3 months. The process is board driven. The compensation for the ceo was last reviewed in july 2024.

Form 990, Part VI, Section C, Line 19

The organization makes selected financial information available to the public on its website in the annual report. The organization makes its governing documents, conflict of interest policy, and financial statements available to funders upon request.

Filing and Contact Details

Filer

Filer Name
Southern Mn Regional Legal Services Inc
EIN
41-1316151
Phone
6512289823
Address
450 NORTH SYNDICATE STREET 285, ST PAUL, MN 55104

Signing Officer

Name
Brett W Olander
Title
President
Phone
6512289823
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lara Otsuka
Formed
1977
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
146
Volunteers
78

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
225 S 6TH ST 2300, MINNEAPOLIS, MN 55402
Preparer
Karen a Gries
Phone
6128764500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The audit committee's oversight process has not change from prior years.

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has determined that the organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization is also exempt from state income taxes. However, any unrelated business income may be subjection to taxation. The organization follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various tax positions related to potential sources of unrelated business income. No liability has been recognized by the organization for uncertain tax positions as of december 31, 2024 and 2023. The organization's tax returns are subject to review and examination by federal and state authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising event expenses 44,678.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct event expenses 44,678.

Raw XML AppendixShowing 400 of 738 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/ActivityOrMissionDesc0TO PROVIDE A FULL RANGE OF HIGH QUALITY LEGAL SERVICES TO LOW INCOME PERSONS AND ELIGIBLE CLIENT GROUPS IN CIVIL MATTERS, IN A RESPECTFUL MANNER WHICH ENABLES CLIENTS TO: 1.) ENFORCE THEIR LEGAL RIGHTS, 2.) OBTAIN EFFECTIVE ACCESS TO THE COURTS, ADMINISTRATIVE AGENCIES AND FORUMS WHICH CONSTITUTE OUR SYSTEM OF JUSTICE, 3.) MAINTAIN FREEDOM FROM HUNGER, HOMELESSNESS, SICKNESS AND ABUSE, AND 4.) EMPOWER PERSONS AND ASSURE EQUAL OPPORTUNITY, THUS HELPING PEOPLE TO HELP THEMSELVES AND BECOME ECONOMICALLY SELF-RELIANT, TO THE EXTENT THEIR INDIVIDUAL ABILITIES AND CIRCUMSTANCES PERMIT.
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IRS990/Desc0SOUTHERN MINNESOTA REGIONAL LEGAL SERVICES, INC. (SMRLS OR THE ORGANIZATION) WAS FORMED IN 1909 IN ST. PAUL AS A BRANCH OF ASSOCIATED CHARITIES TO PROVIDE LEGAL ADVICE AND REPRESENTATION TO LOW-INCOME PEOPLE. IN 1977, SMRLS EXPANDED ITS SERVICES TO 32 ADDITIONAL COUNTIES IN THE SOUTHERN THIRD OF THE STATE AND TO MIGRANT FARM WORKERS IN MINNESOTA AND NORTH DAKOTA. IN 2016, THE DEFINITION OF CLIENTS ELIGIBLE TO BE SERVED THROUGH THE MIGRANT PROGRAM WAS BROADENED TO AGRICULTURAL WORKERS AND THAT PROGRAM HAS BEEN RENAMED.A SIGNIFICANT PORTION OF SMRLS' OPERATIONS IS FUNDED THROUGH GRANTS FROM THE LEGAL SERVICES CORPORATION (LSC), A PRIVATE, NOT-FOR-PROFIT CORPORATION ESTABLISHED BY CONGRESS IN 1974 TO ASSURE EQUAL ACCESS TO JUSTICE UNDER THE LAW FOR ALL AMERICANS. LSC IS HEADED BY A BIPARTISAN BOARD OF DIRECTORS APPOINTED BY THE PRESIDENT OF THE UNITED STATES AND CONFIRMED BY THE UNITED STATES SENATE.DURING 2024, SMRLS SERVED 11,939 CLIENTS (33,722 HOUSEHOLD MEMBERS) WITH MORE THAN 13,610 LEGAL MATTERS. IN ADDITION, APPROXIMATELY 6,630 FAMILIES AND INDIVIDUALS BENEFIT FROM SMRLS' PREVENTATIVE LAW AND COMMUNITY EDUCATION WORK AND APPROXIMATELY 51,061 PEOPLE ACCESSED THE WEBSITE.SMRLS EMPLOYS 68 ATTORNEYS AND 57 NON-ATTORNEY STAFF. SMRLS CURRENTLY HAS OFFICES IN ST. PAUL, MANKATO, ROCHESTER, WINONA, ALBERT LEA, WORTHINGTON AND MOORHEAD, AS WELL AS WITHIN SEVERAL COMMUNITY ORGANIZATIONS INCLUDING MEDICAL-LEGAL PARTNERSHIPS AT A HOSPITAL AND COMMUNITY CLINICS. SMRLS HAS GAINED NATIONAL RECOGNITION FOR ITS TRADITION OF SOUND MANAGEMENT AND INNOVATIVE APPROACHES TO PROVIDE LEGAL SERVICES FOR LOW-INCOME PEOPLE. SMRLS' NATIONALLY RESPECTED COMPREHENSIVE NEEDS ASSESSMENT PROCESS, AND ITS DIVERSITY AND LEADERSHIP DEVELOPMENT WORK, HAVE RESULTED IN AN EFFECTIVE, COMMUNITY-BASED AND COLLABORATIVE LAW PRACTICE.IN JUNE 2024, THE SMRLS BOARD OF DIRECTORS ADOPTED A PLAN FOR THE NEXT STAGE OF SMRLS' STRATEGIC DEVELOPMENT, 2024+ BEYOND STRATEGIC FRAMEWORK. THE STRATEGIC PLAN WILL FOCUS ON 5 KEY POINTS. TO IMPROVE SMRLS' ABILITY TO RESPOND TO THE NEW NEEDS OF THE CLIENT POPULATION IN OUR SERVICES AREA. TO MAKE EFFORT AND KEEP SMRLS A DIVERSE, ADEPT, AND RESPONSIVE LAW FIRM TO FOCUS LEGAL WORK ON RACIAL JUSTICE. TO BE VIEWED AS THE STATEWIDE LEADER IN LEGAL AID. TO CREATE A CULTURAL VIBRANCY IN SUPPORTING PROFESSIONAL DEVELOPMENT, WORK/LIFE BALANCE AND PERSONAL WELLNESS FOR ITS STAFF. TO RETAIN FINANCIAL STABILITY ON EXISTING FUNDING WHILE ACTIVELY CULTIVATING NEW FUNDING SOURCES.SMRLS HAS STRONG WORKING RELATIONSHIPS WITH STATEWIDE LOCAL BAR ASSOCIATIONS, LAWYERS, THE STATE LEGISLATURE, BUSINESS AND GOVERNMENTAL ENTITIES AND CLIENT GROUPS. THROUGH A SERIES OF INNOVATIVE URBAN AND RURAL VOLUNTEER ATTORNEY PROGRAMS, 80 VOLUNTEER ATTORNEYS DONATED APPROXIMATELY 1,543 HOURS OF CASE REPRESENTATION TIME TO ELIGIBLE CLIENTS IN 2024.
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF FINANCE
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