Civic Intelligence

Citizens Academy Southeast

990 • Fiscal year 2021 • EIN 47-2352640

Jul 01, 2020 to Jun 30, 2021 • Filed on May 04, 2022

17900 Harvard AvenueCleveland, OH 44128

(216) 586-3887

Siviq Scores

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

Liabilities / Assets

98th percentile

1.46x

Higher debt load relative to assets than 98% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

0.96x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

10th percentile

-18%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

28th percentile

$60,857

Higher top officer pay than 28% of similar nonprofits.

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

13th percentile

-3.8%

Faster asset growth than 13% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

36th percentile

2.8%

Faster revenue growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Down

$4,152,071

Down $162,357 (-3.8%) from 2020

Net Assets

Down

-$1,900,920

Down $1,143,009 (-151%) from 2020

Liabilities

Up

$6,052,991

Up $980,652 (+19%) from 2020

Revenue

Up

$6,296,378

Up $173,839 (+2.8%) from 2020

Expenses

Up

$7,439,387

Up $621,632 (+9.1%) from 2020

Net Income

Down

-$1,143,009

Down $447,793 (-64%) from 2020

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2016: $749,859Liabilities 2016: $551,023Net Assets 2016: $198,8362016Assets 2017: $2,752,062Liabilities 2017: $2,818,157Net Assets 2017: -$66,0952017Assets 2018: $4,314,137Liabilities 2018: $4,195,986Net Assets 2018: $118,1512018Assets 2019: $4,077,955Liabilities 2019: $4,140,650Net Assets 2019: -$62,6952019Assets 2020: $4,314,428Liabilities 2020: $5,072,339Net Assets 2020: -$757,9112020Assets 2021: $4,152,071Liabilities 2021: $6,052,991Net Assets 2021: -$1,900,9202021Assets 2022: $14,211,803Liabilities 2022: $15,117,112Net Assets 2022: -$905,3092022Assets 2023: $13,919,119Liabilities 2023: $15,203,030Net Assets 2023: -$1,283,9112023Assets 2024: $13,641,193Liabilities 2024: $16,536,555Net Assets 2024: -$2,895,3622024Assets 2025: $12,088,632Liabilities 2025: $15,883,286Net Assets 2025: -$3,794,6542025

Highlighted filing

2021

Assets$4,152,071
Liabilities$6,052,991
Net Assets-$1,900,920

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2016: $2,277,233Expenses 2016: $2,078,397Net Income 2016: $198,8362016Revenue 2017: $3,214,074Expenses 2017: $3,479,005Net Income 2017: -$264,9312017Revenue 2018: $5,182,699Expenses 2018: $4,556,475Net Income 2018: $626,2242018Revenue 2019: $4,621,206Expenses 2019: $4,802,052Net Income 2019: -$180,8462019Revenue 2020: $6,122,539Expenses 2020: $6,817,755Net Income 2020: -$695,2162020Revenue 2021: $6,296,378Expenses 2021: $7,439,387Net Income 2021: -$1,143,0092021Revenue 2022: $9,846,441Expenses 2022: $8,850,830Net Income 2022: $995,6112022Revenue 2023: $10,282,378Expenses 2023: $10,660,980Net Income 2023: -$378,6022023Revenue 2024: $10,826,343Expenses 2024: $12,437,794Net Income 2024: -$1,611,4512024Revenue 2025: $12,345,909Expenses 2025: $13,245,201Net Income 2025: -$899,2922025

Highlighted filing

2021

Revenue$6,296,378
Expenses$7,439,387
Net Income-$1,143,009
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 4, 2022
Return Version
2020v4.1
Gross Receipts
$6,296,378
Mission and Program Overview

Mission

The mission of Citizens Academy Southeast is to produce learners who exemplify academic excellence and responsible citizenship.

The mission of Citizens Academy Southeast is to produce learners who exemplify academic academic excellence and responsible citizenship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,306,084$1,527,097▲ $221,013
Pledges and Grants Receivable$761,546$160,699▼ $600,847
Accounts Receivable$89,051$105,283▲ $16,232
Land, Buildings, and Equipment, Net$29,765$28,027▼ $1,738
Prepaid Expenses and Deferred Charges-$735-
Total Assets$4,314,428$4,152,071▼ $162,357
Other Assets Total$2,127,982$2,330,230▲ $202,248
Liabilities
Other Liabilities$3,806,638$5,106,979▲ $1,300,341
Unsecured Notes Loans Payable$630,560$630,560→ $0
Accounts Payable and Accrued Expenses$635,141$315,452▼ $319,689
Total Liabilities$5,072,339$6,052,991▲ $980,652
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-996,345$-2,233,683▼ $1,237,338
Total Net Assets Fund Balance$-757,911$-1,900,920▼ $1,143,009
Total Liabilities and Net Assets / Fund Balance$4,314,428$4,152,071▼ $162,357

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$9,273$531-
Leasehold Improvements$18,754$6,246-
Other Assets Org$278,900--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020----$0
2019----$0
2018----$0
2017----$0
2016----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah WeberPrincipalFT$60,857$60,857
Emily RogoffPrincipalFT$37,142$37,142

Board Members and Trustees

NameTitle
Alan KopitChair
Jeff FastBoard Member
Linda ZuccaBoard Member
Sam SteinhouseBoard Member
Yolanda PolkBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$5,849,014
Program Service Revenue
$52,969
Investment Income
$1,761
Other Revenue
$392,634
Change in Net Assets
$-1,143,009

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,296,378
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,296,378
Total Revenue per Form 990
$6,296,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,184,160
Other Expenses$3,255,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,089,777$206,681-$2,296,458
Pension Plan Contributions$1,348,836$133,408-$1,482,304
Fees for Services Management$0$1,260,666-$1,260,666
Occupancy$852,478$84,311-$936,789
Fees for Services Other$497,248$40,212-$537,460
Other Employee Benefits$223,312$22,086-$245,398
Current Officers, Directors, Trustees, and Key Employees$145,600$14,400-$160,000
Other Expenses$30,702$3,036-$33,738
Depreciation Depletion$0$1,738-$1,738
Conferences and Meetings$1,461$144-$1,605
Total Functional Expenses$5,668,646$1,770,681$0$7,439,387

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,439,387
Total Expenses per Audited Statements$7,439,387
Total Expenses per Form 990$7,439,387
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$4,379,830
Deferred Inflows of Resources- OPEB$441,184
Net OPEB Liability$262,916
Deferred Inflows of Resources- Pension$23,049
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Part VI Line 11B- Process used by the organization to review this 990 return

Form 990 is sent to the Finance committee of the Board for review.

Part VI, Line 12C- Monitoring and enforcement of conflict of interest policy

The organization's Board and management reviews compliance with the conflicts of interest policy.

Part VI Line 15A/15B- Compensation review process

The Organization's Board determine appropriate compensation for this position using comparability data.

Part VI Line 3- Management Company

Breakthrough Public School Services: Administration, Operation, Human Resources, Student Recruitment, Information Technology Support, Finance and Accounting.

Part VI, Line 19- How Organization makes Documentations, Policies & Statement public

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Citizens Academy Southeast
EIN
47-2352640
Phone
2165863887
Address
17900 Harvard Avenue, Cleveland, OH 44128

Signing Officer

Name
Sarah Weber
Title
Principal
Signed
2022-05-04
Discuss with paid preparer
No

Organization Details

Formed
2015
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
80
Volunteers
0

Preparer

Firm
James G Zupka CPA Inc
Address
5240 East 98th Street, Garfield Heights, OH 44125
Preparer
James G Zupka
Phone
2164756136
Supplemental Narrative

Additional Explanations

Part IX, Line 11G- Other

Professional and Technical Services $356,269; Management Fees $1,171,984; Property Services $545,549; Communications $3,715; Utilities $34,178; Contracted Craft or Trade Service $146,243; Pupil Transportation $5,986

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IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt09273
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0531
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt09804
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07439387
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018754
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06246
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0261834
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11789496
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2278900
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources- Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resorces- OPEB
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04379830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1262916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt223049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3441184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources- Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources- OPEB
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06296378
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028027
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02330230
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt07439387
IRS990ScheduleD/TotalLiabilityAmt05106979
IRS990ScheduleD/TotalRevenuePerForm990Amt06296378
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06296378
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07439387
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is sent to the Finance committee of the Board for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's Board and management reviews compliance with the conflicts of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization's Board determine appropriate compensation for this position using comparability data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Breakthrough Public School Services: Administration, Operation, Human Resources, Student Recruitment, Information Technology Support, Finance and Accounting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Professional and Technical Services $356,269; Management Fees $1,171,984; Property Services $545,549; Communications $3,715; Utilities $34,178; Contracted Craft or Trade Service $146,243; Pupil Transportation $5,986
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b- Process used by the organization to review this 990 return
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 12c- Monitoring and enforcement of conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 15a/15b- Compensation review process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 3- Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Line 19- How Organization makes Documentations, Policies & Statement public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part IX, Line 11g- Other
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Citizens Academy East
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Citizens Academy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0452392722
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1341867117
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Charter School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Charter School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt12

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