Civic Intelligence

Arthur W Jones Post 7564

990 • Fiscal year 2018 • EIN 45-0276278

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 30, 2018

444 Sheyenne Street Unit 101West Fargo, ND 58078

(701) 282-9534

Siviq Scores

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

Liabilities / Assets

88th percentile

0.37x

Higher debt load relative to assets than 88% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

97th percentile

3.11x

Higher debt load relative to revenue than 97% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Net Margin

10th percentile

-31%

Higher net margin than 10% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$4,675

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Asset Growth

94th percentile

43%

Faster asset growth than 94% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

2nd percentile

-78%

Faster revenue growth than 2% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,006,956

Up $1,202,650 (+43%) from 2017

Net Assets

Down

$2,506,381

Down $154,150 (-5.8%) from 2017

Liabilities

Up

$1,500,575

Up $1,356,800 (+944%) from 2017

Revenue

Down

$481,819

Down $1,681,973 (-78%) from 2017

Expenses

Up

$632,377

Up $114,955 (+22%) from 2017

Net Income

Down

-$150,558

Down $1,796,928 (-109%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $1,186,871Liabilities 2014: $205,094Net Assets 2014: $981,7772014Assets 2015: $1,206,574Liabilities 2015: $203,478Net Assets 2015: $1,003,0962015Assets 2016: $1,223,318Liabilities 2016: $217,394Net Assets 2016: $1,005,9242016Assets 2017: $2,804,306Liabilities 2017: $143,775Net Assets 2017: $2,660,5312017Assets 2018: $4,006,956Liabilities 2018: $1,500,575Net Assets 2018: $2,506,3812018Assets 2019: $3,841,206Liabilities 2019: $1,357,668Net Assets 2019: $2,483,5382019Assets 2020: $3,602,800Liabilities 2020: $1,639,715Net Assets 2020: $1,963,0852020Assets 2021: $3,655,132Liabilities 2021: $1,436,973Net Assets 2021: $2,218,1592021Assets 2022: $3,526,526Liabilities 2022: $1,337,753Net Assets 2022: $2,188,7732022Assets 2023: $3,534,499Liabilities 2023: $1,292,910Net Assets 2023: $2,241,5892023Assets 2024: $3,318,843Liabilities 2024: $1,180,219Net Assets 2024: $2,138,6242024

Highlighted filing

2018

Assets$4,006,956
Liabilities$1,500,575
Net Assets$2,506,381

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $514,564Expenses 2014: $540,785Net Income 2014: -$26,2212014Revenue 2015: $569,980Expenses 2015: $550,393Net Income 2015: $19,5872015Revenue 2016: $537,820Expenses 2016: $538,104Net Income 2016: -$2842016Revenue 2017: $2,163,792Expenses 2017: $517,422Net Income 2017: $1,646,3702017Revenue 2018: $481,819Expenses 2018: $632,377Net Income 2018: -$150,5582018Revenue 2019: $1,125,275Expenses 2019: $1,148,118Net Income 2019: -$22,8432019Revenue 2020: $818,262Expenses 2020: $1,339,105Net Income 2020: -$520,8432020Revenue 2021: $1,147,906Expenses 2021: $888,482Net Income 2021: $259,4242021Revenue 2022: $1,103,754Expenses 2022: $1,131,978Net Income 2022: -$28,2242022Revenue 2023: $1,293,963Expenses 2023: $1,335,895Net Income 2023: -$41,9322023Revenue 2024: $1,376,147Expenses 2024: $1,383,306Net Income 2024: -$7,1592024

Highlighted filing

2018

Revenue$481,819
Expenses$632,377
Net Income-$150,558
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 30, 2018
Return Version
2017v2.3
Gross Receipts
$2,405,110
Mission and Program Overview

Mission

This organization promotes the social welfare of the community and assistance to war veterans

This organization promotes the social welfare of the community and assistance to war veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,710$3,244,996▲ $3,226,286
Cap Stk Tr Prin Current Funds$2,660,531$2,506,381▼ $154,150
Investments Other Securities$467,443$448,986▼ $18,457
Savings and Temporary Cash Investments$627,990$255,109▼ $372,881
Inventories for Sale or Use$29,667$30,979▲ $1,312
Cash and Non-Interest-Bearing Accounts$36,185$20,060▼ $16,125
Prepaid Expenses and Deferred Charges$6,840$5,280▼ $1,560
Accounts Receivable$1,471$1,546▲ $75
Total Assets$2,804,306$4,006,956▲ $1,202,650
Other Assets Total$1,616,000--
Liabilities
Other Liabilities$8,385$1,310,369▲ $1,301,984
Accounts Payable and Accrued Expenses$135,390$190,206▲ $54,816
Total Liabilities$143,775$1,500,575▲ $1,356,800
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,660,531$2,506,381▼ $154,150
Total Liabilities and Net Assets / Fund Balance$2,804,306$4,006,956▲ $1,202,650

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,007,960$9,672$3,017,632
Equipment$237,036$63,957$300,993
Other Securities$448,986--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicole GuderjohnQuartermastePT$4,675$4,675

Board Members and Trustees

NameTitle
Dale RonningTrustee
Devlon OlsonTrustee
Rick FullerTrustee
Brad ReedCommander
Joesph BestJr. Vice COM
Chris RolphQuartermaste
Craig JohnsonSr. Vice COM
Revenue and Support

Revenue Composition

Contributions and Grants
$15,760
Program Service Revenue
$10,329
Investment Income
$11,648
Other Revenue
$444,082
All Other Contributions
$15,760
Change in Net Assets
$-150,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$444,728
Salaries, Compensation, and Employee Benefits$187,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$165,838
All Other Expenses---$130,128
Advertising---$50,897
Depreciation Depletion---$31,227
Fees for Services Accounting---$24,921
Insurance---$24,736
Other Expenses---$22,134
Payroll Taxes---$15,697
Office Expenses---$4,703
Current Officers, Directors, Trustees, and Key Employees---$4,675
Payments to Affiliates---$2,786
Other Employee Benefits---$1,439
Conferences and Meetings---$1,246
Total Functional Expenses$0$0$0$632,377
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,603,353
Gaming Gross Income$1,582,942
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
Loan Payable$1,300,825
Accrued Payroll and Sales Taxes$9,544
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has one class of members.

Form 990, Page 6, Part VI, Line 7A

The organization's members nominate and vote on all members of the governing body every year.

Form 990, Page 6, Part VI, Line 7B

The organization's members may bring any decision of the governing body to the floor of the govering board's meeting to be voted on.

Form 990, Page 6, Part VI, Line 11B

The organization's general manager reviews form 990 and an officer reviews and signs.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Arthur W Jones Post 7564
EIN
45-0276278
Phone
7012829534
Address
444 SHEYENNE STREET UNIT 101, WEST FARGO, ND 58078

Signing Officer

Name
Chris Rolph
Title
Quartermaster
Phone
7012829534
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Reed
Formed
1948
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
6
Employees
66
Volunteers
117

Preparer

Firm
Haga Kommer Ltd
Address
5195 45TH STREET SOUTH, FARGO, ND 58104
Preparer
William F Fercho Mbacpa
Phone
7012773111
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

.

Form 990, Part IX, Line 24E

Janitorial services 21,600 0 0 laundry & cleaning 19,152 0 0 property taxes 15,300 0 0 bank fees 14,914 0 0 picnics & dinners 10,626 0 0 repairs 9,576 0 0 commander expense 7,752 0 0 miscellaneous expenses 6,711 0 0 licenses 5,088 0 0 donations 4,926 0 0 sponsorships 4,250 0 0 snow removal 3,648 0 0 security & alarm service 2,605 0 0 newsletter 1,150 0 0 equipment lease 1,145 0 0 uniforms 860 0 0 postage 600 0 0 vehicle expenses 125 0 0 daily drawings 100 0 0 total 130,128 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 31,227

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01300825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL AND SALES TAXES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0448986
IRS990ScheduleD/OtherSecuritiesGrp/Desc0DEBIT & EQUITY SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03244996
IRS990ScheduleD/TotalBookValueSecuritiesAmt0448986
IRS990ScheduleD/TotalLiabilityAmt01310369
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0136524
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt081749
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0192355
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0928280
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01202384
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01603353
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0169573
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0240387
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01172982
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01582942
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-20411
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt056814
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0374122
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt040078
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0277230
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt02876
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt019894
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt04077
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt026847
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt024936
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0BRENDA YORK
IRS990ScheduleG/GamingManagerServicesProvTxt0PREPARES GAMING REPORTS, RECORDS, ETC.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0BRENDA YORK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0444 SHEYENNE STREET UNIT 101
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WEST FARGO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058078
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0NORTH DAKOTA 136,524
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE CLASS OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S MEMBERS NOMINATE AND VOTE ON ALL MEMBERS OF THE GOVERNING BODY EVERY YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S MEMBERS MAY BRING ANY DECISION OF THE GOVERNING BODY TO THE FLOOR OF THE GOVERING BOARD'S MEETING TO BE VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GENERAL MANAGER REVIEWS FORM 990 AND AN OFFICER REVIEWS AND SIGNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6JANITORIAL SERVICES 21,600 0 0 LAUNDRY & CLEANING 19,152 0 0 PROPERTY TAXES 15,300 0 0 BANK FEES 14,914 0 0 PICNICS & DINNERS 10,626 0 0 REPAIRS 9,576 0 0 COMMANDER EXPENSE 7,752 0 0 MISCELLANEOUS EXPENSES 6,711 0 0 LICENSES 5,088 0 0 DONATIONS 4,926 0 0 SPONSORSHIPS 4,250 0 0 SNOW REMOVAL 3,648 0 0 SECURITY & ALARM SERVICE 2,605 0 0 NEWSLETTER 1,150 0 0 EQUIPMENT LEASE 1,145 0 0 UNIFORMS 860 0 0 POSTAGE 600 0 0 VEHICLE EXPENSES 125 0 0 DAILY DRAWINGS 100 0 0 TOTAL 130,128 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE 31,227
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02804306
IRS990/TotalAssetsEOYAmt04006956
IRS990/TotalAssetsGrp/BOYAmt02804306
IRS990/TotalAssetsGrp/EOYAmt04006956
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015760
IRS990/TotalEmployeeCnt066
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0632377
IRS990/TotalGrossUBIAmt0464493
IRS990/TotalLiabilitiesBOYAmt0143775
IRS990/TotalLiabilitiesEOYAmt01500575
IRS990/TotalLiabilitiesGrp/BOYAmt0143775
IRS990/TotalLiabilitiesGrp/EOYAmt01500575
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02660531
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02506381
IRS990/TotalProgramServiceRevenueAmt010329
IRS990/TotalReportableCompFromOrgAmt04675
IRS990/TotalRevenueGrp/ExclusionAmt0-6385
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07951
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0481819
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0464493
IRS990/TotalVolunteersCnt0117
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02804306
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04006956
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0444 SHEYENNE STREET UNIT 101
IRS990/USAddress/CityNm0WEST FARGO
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058078
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0VFW7564.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS ROLPH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0QUARTERMASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum07012829534
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTHUR W JONES POST 7564
ReturnHeader/Filer/BusinessNameControlTxt0ARTH
ReturnHeader/Filer/EIN0450276278
ReturnHeader/Filer/PhoneNum07012829534
ReturnHeader/Filer/USAddress/AddressLine1Txt0444 SHEYENNE STREET UNIT 101
ReturnHeader/Filer/USAddress/CityNm0WEST FARGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058078
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BFB9EB39445B43F69AE733C2449D6DD51828C387
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BFB9EB39445B43F69AE733C2449D6DD51828C387
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.23.130.194
ReturnHeader/FilingSecurityInformation/IPDt02018-11-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:38:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204028013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAGA KOMMER LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05195 45TH STREET SOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058104
ReturnHeader/PreparerPersonGrp/PhoneNum07012773111

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