Civic Intelligence

Missouri State High School Activities

EIN 43-0728928 • 501(c)3 • Columbia, MO

Profile

The mshsaa promotes the value of participation, sportsmanship, team play, and personal excellence to develop citizens who make positive contributions to their community and support the democratic principles of our state and union.

1 North Keene StreetColumbia, MO 65201

www.mshsaa.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.36x

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

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

Liabilities / Revenue

55th percentile

0.28x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

47th percentile

3.6%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

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

Assets

Up

$9,107,433

Up $1,630,102 (+22%) from 2023

Liabilities

Up

$3,248,328

Up $1,466,165 (+82%) from 2023

Net Assets

Up

$5,859,105

Up $163,937 (+2.9%) from 2023

Revenue

Up

$11,587,768

Up $1,132,597 (+11%) from 2023

Expenses

Up

$11,168,550

Up $1,067,954 (+11%) from 2023

Net Income

Up

$419,218

Up $64,643 (+18%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $6,053,741Liabilities 2010: $668,257Net Assets 2010: $5,385,4842010Assets 2011: $5,585,147Liabilities 2011: $631,928Net Assets 2011: $4,953,2192011Assets 2012: $4,897,910Liabilities 2012: $619,935Net Assets 2012: $4,277,9752012Assets 2013: $4,663,624Liabilities 2013: $586,664Net Assets 2013: $4,076,9602013Assets 2014: $4,754,009Liabilities 2014: $781,605Net Assets 2014: $3,972,4042014Assets 2015: $4,786,871Liabilities 2015: $778,668Net Assets 2015: $4,008,2032015Assets 2016: $4,882,570Liabilities 2016: $824,122Net Assets 2016: $4,058,4482016Assets 2017: $5,825,367Liabilities 2017: $899,300Net Assets 2017: $4,926,0672017Assets 2018: $6,283,557Liabilities 2018: $1,051,601Net Assets 2018: $5,231,9562018Assets 2019: $6,433,081Liabilities 2019: $1,146,599Net Assets 2019: $5,286,4822019Assets 2020: $6,937,153Liabilities 2020: $1,888,317Net Assets 2020: $5,048,8362020Assets 2021: $6,572,218Liabilities 2021: $1,346,673Net Assets 2021: $5,225,5452021Assets 2022: $8,255,365Liabilities 2022: $2,884,938Net Assets 2022: $5,370,4272022Assets 2023: $7,477,331Liabilities 2023: $1,782,163Net Assets 2023: $5,695,1682023Assets 2024: $9,107,433Liabilities 2024: $3,248,328Net Assets 2024: $5,859,1052024

Highlighted filing

2024

Assets$9,107,433
Liabilities$3,248,328
Net Assets$5,859,105

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,050,6132010Expenses 2011: $8,102,3942011Expenses 2012: $8,008,6782012Expenses 2013: $7,886,3022013Revenue 2014: $7,875,898Expenses 2014: $7,980,454Net Income 2014: -$104,5562014Revenue 2015: $8,136,760Expenses 2015: $8,100,961Net Income 2015: $35,7992015Revenue 2016: $8,372,531Expenses 2016: $8,322,286Net Income 2016: $50,2452016Revenue 2017: $9,424,327Expenses 2017: $8,556,708Net Income 2017: $867,6192017Revenue 2018: $9,192,875Expenses 2018: $8,886,986Net Income 2018: $305,8892018Revenue 2019: $9,048,945Expenses 2019: $8,994,419Net Income 2019: $54,5262019Revenue 2020: $7,413,046Expenses 2020: $7,650,692Net Income 2020: -$237,6462020Revenue 2021: $8,283,764Expenses 2021: $8,107,814Net Income 2021: $175,9502021Revenue 2022: $9,568,302Expenses 2022: $9,418,637Net Income 2022: $149,6652022Revenue 2023: $10,455,171Expenses 2023: $10,100,596Net Income 2023: $354,5752023Revenue 2024: $11,587,768Expenses 2024: $11,168,550Net Income 2024: $419,2182024

Highlighted filing

2024

Revenue$11,587,768
Expenses$11,168,550
Net Income$419,218

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.11$3.25$5.86$11.6$11.2$0.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.48$1.78$5.70$10.5$10.1$0.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.26$2.88$5.37$9.57$9.42$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.57$1.35$5.23$8.28$8.11$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.94$1.89$5.05$7.41$7.65$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.43$1.15$5.29$9.05$8.99$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.28$1.05$5.23$9.19$8.89$0.31
2017Detailed filing. Detailed filing data is available for this year.$5.83$0.90$4.93$9.42$8.56$0.87
2016Detailed filing. Detailed filing data is available for this year.$4.88$0.82$4.06$8.37$8.32$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$0.78$4.01$8.14$8.10$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.75$0.78$3.97$7.88$7.98$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.59$4.08$7.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$0.62$4.28$8.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$0.63$4.95$8.10
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$0.67$5.39$8.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$11,638,545
Mission and Program Overview

Mission

The mshsaa promotes the value of participation, sportsmanship, team play, and personal excellence to develop citizens who make positive contributions to their community and support the democratic principles of our state and union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,304,907$3,857,499▲ $1,552,592
Land, Buildings, and Equipment, Net$3,294,805$3,314,555▲ $19,750
Cash and Non-Interest-Bearing Accounts$1,492,852$1,540,403▲ $47,551
Prepaid Expenses and Deferred Charges$249,082$259,291▲ $10,209
Savings and Temporary Cash Investments$135,685$135,685→ $0
Total Assets$7,477,331$9,107,433▲ $1,630,102
Liabilities
Deferred Revenue$772,749$2,386,224▲ $1,613,475
Accounts Payable and Accrued Expenses$906,263$758,953▼ $147,310
Other Liabilities$103,151$103,151→ $0
Total Liabilities$1,782,163$3,248,328▲ $1,466,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,695,168$5,859,105▲ $163,937
Total Net Assets Fund Balance$5,695,168$5,859,105▲ $163,937
Total Liabilities and Net Assets / Fund Balance$7,477,331$9,107,433▲ $1,630,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,507,842$2,409,095$4,916,937
Other Land Buildings$159,808$1,816,197$1,976,005
Equipment$217,099$784,987$1,002,086
Land$429,806-$429,806
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer RukstadExecutive DirectorFT$186,100$56,821$242,921
Stacy SchroederAssociate Executive DirectFT$151,091$38,900$189,991
Craig LongChief Financial OfficerFT$136,883$46,240$183,123
Marty MarshAssistant Executive DirectFT$129,275$33,193$162,468
Lou MazzoccoAssistant Executive DirectFT$111,971$30,644$142,615
Jason WestCommunication DirectorFT$108,693$28,539$137,232
Doug FesslerAssistant Executive DirectFT$104,950$29,697$134,647

Board Members and Trustees

NameTitle
Heather HelselBoard President
Mark LinnemanBoard President
Travis DittemoreBoard Vice President
Aaron VittBoard Member
Dan ClemensBoard Member
David JonesBoard Member
Josh HoenerBoard Member
Josh ScottBoard Member
Kevin SmithBoard Member
Rochel DanielsBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Collegiate AwardsChampionship Awards2452 MAYFAIR AVE, Springfield, MO 65803$299,831
Univerity Of Missouri - ColumbiaVenual Rental And Staffing230 JESSE HALL, Columbia, MO 65211$295,950
National FederationMembership, Rules Materials And OfficialPO BOX 3246, Indianapolis, IN 46236$257,373
Mallory V MayseLegal Services28 N 8TH ST STE 411, Columbia, MO 65201$127,071
Lanit ServicesWebsite & It Hosting And ServicesPO BOX 261, Ashland, MO 65010$109,926
Revenue and Support

Revenue Composition

Contributions and Grants
$1,531,289
Program Service Revenue
$9,733,472
Investment Income
$49,972
Other Revenue
$273,035
All Other Contributions
$1,501,989
Change in Net Assets
$419,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,794,656
Salaries, Compensation, and Employee Benefits$3,373,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$995,715$1,158,505-$2,154,220
Insurance$850,443$249,925-$1,100,368
Current Officers, Directors, Trustees, and Key Employees$324,140$108,047-$432,187
Other Employee Benefits$163,038$189,015-$352,053
Pension Plan Contributions$135,935$163,263-$299,198
Travel$82,220$201,297-$283,517
Occupancy$39,682$219,716-$259,398
Depreciation Depletion$128,279$128,279-$256,558
Office Expenses$119,406$94,510-$213,916
Fees for Services Legal$188,564$20,952-$209,516
Fees for Services Other$160,507$16,439-$176,946
All Other Expenses$166,598--$166,598
Other Expenses$22,303$127,223-$149,526
Payroll Taxes$68,118$68,118-$136,236
Conferences and Meetings$18,403$45,054-$63,457
Advertising$9,360$22,916-$32,276
Fees for Services Accounting$3,335$371-$3,706
Total Functional Expenses$8,354,920$2,813,630$0$11,168,550
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
Accrued Leave$103,151
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 mshsaa is a voluntary association of missouri high schools and junior high schools.

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

The schools are organized geographically as eight board districts. The member schools in each district elect one representative to the board of directors of either superintendents, principals, or athletic directors with a designated credential. Each member school has one vote, which can be cast only by the superintendent or principal. There are two additional at-large board positions, with one comprised of the schools in the st. Louis and kansas city board districts and the second being comprised of the remaining six board districts. The two at-large positions are intended to be responsive to the make-up of other eight board seats and provide perspective from school administrators not represented on the current board. Each at-large district likewise elects one member to the board of directors.

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

The draft form 990 was circulated via email to all 10 members of the board of directors, and the executive director, with email confirmation of review and acceptance. Questions were addressed electronically or via telephone, as appropriate.

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

New board members and staff are required to complete conflict of interest policy forms and existing board members and staff are required to disclose if any conflict of interest arises.

Form 990, Part VI, Section B, Line 15

The job performance of the executive director is considered in april annually by a subcommittee of the board of directors consisting of the past president, sitting president, and sitting vice-president. The compensation of the executive director is considered annually in june by the full board of directors. The compensation of the entire staff is considered and determined annually in june by the full board of directors.

Form 990, Part VI, Section C, Line 19

The mshsaa constitution and by-laws are annually updated, codified and published as the mshsaa handbook. The handbook is physically distributed annually to all member schools and upon request. The mshsaa handbook is also posted on the mshsaa website available for inspection by all member schools and their administrators and employees and the public. The mshsaa conflict of interest policy and board and staff forms are available for inspection upon request. Minutes of all board of directors meetings, and the actions taken, are published on the mshsaa website.

Filing and Contact Details

Filer

Filer Name
Missouri State High School Activities
EIN
43-0728928
Phone
5738754880
Address
1 NORTH KEENE STREET, COLUMBIA, MO 65201

Signing Officer

Name
Craig Long
Title
Chief Financial Officer
Phone
5738754880
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Rukstad
Formed
1926
Legal Domicile
Mo
Voting Board Members
10
Independent Board Members
10
Employees
348
Volunteers
3,000

Preparer

Firm
Williams-keepers LLC
Address
2005 WEST BROADWAY SUITE 100, COLUMBIA, MO 65203
Preparer
Ryan Henry
Phone
5734426171
Raw XML AppendixShowing 400 of 695 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0906263
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0758953
IRS990/AccountsReceivableGrp/BOYAmt02304907
IRS990/AccountsReceivableGrp/EOYAmt03857499
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MSHSAA PROMOTES THE VALUE OF PARTICIPATION, SPORTSMANSHIP, TEAM PLAY, AND PERSONAL EXCELLENCE TO DEVELOP CITIZENS WHO MAKE POSITIVE CONTRIBUTIONS TO THEIR COMMUNITY AND SUPPORT THE DEMOCRATIC PRINCIPLES OF OUR STATE AND UNION.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt022916
IRS990/AdvertisingGrp/ProgramServicesAmt09360
IRS990/AdvertisingGrp/TotalAmt032276
IRS990/AllOtherContributionsAmt01501989
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0166598
IRS990/AllOtherExpensesGrp/TotalAmt0166598
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JENNIFER RUKSTAD
IRS990/BooksInCareOfDetail/PhoneNum05738754880
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01 NORTH KEENE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd065201
IRS990/BusinessRlnWith35CtrlEntInd00
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0432187
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt045054
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IRS990/ConferencesMeetingsGrp/TotalAmt063457
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IRS990/ContractorCompensationGrp/CompensationAmt1295950
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2PO BOX 3246
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4PO BOX 261
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MO
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2NATIONAL FEDERATION
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IRS990/ContractorCompensationGrp/ServicesDesc3LEGAL SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc4WEBSITE & IT HOSTING AND SERVICES
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1056821
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1146240
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1228539
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1330644
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1433193
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1529697
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1638900
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IRS990/Form990PartVIISectionAGrp/PersonNm1HEATHER HELSEL
IRS990/Form990PartVIISectionAGrp/PersonNm2TRAVIS DITTEMORE
IRS990/Form990PartVIISectionAGrp/PersonNm3AARON VITT
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK LINNEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5JOSH HOENER
IRS990/Form990PartVIISectionAGrp/PersonNm6KEVIN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSH SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID JONES
IRS990/Form990PartVIISectionAGrp/PersonNm9ROCHEL DANIELS
IRS990/Form990PartVIISectionAGrp/PersonNm10JENNIFER RUKSTAD
IRS990/Form990PartVIISectionAGrp/PersonNm11CRAIG LONG
IRS990/Form990PartVIISectionAGrp/PersonNm12JASON WEST
IRS990/Form990PartVIISectionAGrp/PersonNm13LOU MAZZOCCO
IRS990/Form990PartVIISectionAGrp/PersonNm14MARTY MARSH
IRS990/Form990PartVIISectionAGrp/PersonNm15DOUG FESSLER
IRS990/Form990PartVIISectionAGrp/PersonNm16STACY SCHROEDER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12COMMUNICATION DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13ASSISTANT EXECUTIVE DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASSISTANT EXECUTIVE DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt15ASSISTANT EXECUTIVE DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt16ASSOCIATE EXECUTIVE DIRECT
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IRS990/GrantsToOrganizationsInd00
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IRS990/MissionDesc0THE MSHSAA PROMOTES THE VALUE OF PARTICIPATION, SPORTSMANSHIP, TEAM PLAY, AND PERSONAL EXCELLENCE TO DEVELOP CITIZENS WHO MAKE POSITIVE CONTRIBUTIONS TO THEIR COMMUNITY AND SUPPORT THE DEMOCRATIC PRINCIPLES OF OUR STATE AND UNION.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE RULE BOOKS, FILMS, AND PRINTED MANUALS TO SCHOOLS AND TO OFFICIALS.
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