Civic Intelligence

Crofton Swim & Tennis Club Inc

EIN 52-0909175 • 501(c)7 • Crofton, MD

Profile

To operate and maintain a swimming pool, tennis courts and clubhouse.

PO Box 3451Crofton, MD 21114

croftonswimandtennis.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.25x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.63x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

47th percentile

4.8%

Higher net margin than 47% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

26th percentile

-2.4%

Faster asset growth than 26% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-3.3%

Faster revenue growth than 23% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,346,909

Down $72,824 (-5.1%) from 2023

Liabilities

Down

$380,909

Down $69,926 (-16%) from 2023

Net Assets

Down

$966,000

Down $2,898 (-0.3%) from 2023

Revenue

Up

$531,468

Up $24,306 (+4.8%) from 2023

Expenses

Up

$536,663

Up $18,729 (+3.6%) from 2023

Net Income

Up

-$5,195

Up $5,577 (+52%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,510,954Liabilities 2010: $761,834Net Assets 2010: $749,1202010Assets 2011: $1,419,479Liabilities 2011: $739,413Net Assets 2011: $680,0662011Assets 2012: $1,419,867Liabilities 2012: $742,607Net Assets 2012: $677,2602012Assets 2013: $1,405,875Liabilities 2013: $704,945Net Assets 2013: $700,9302013Assets 2014: $1,345,396Liabilities 2014: $667,689Net Assets 2014: $677,7072014Assets 2015: $1,314,463Liabilities 2015: $633,668Net Assets 2015: $680,7952015Assets 2016: $1,289,226Liabilities 2016: $584,934Net Assets 2016: $704,2922016Assets 2017: $1,283,131Liabilities 2017: $544,442Net Assets 2017: $738,6892017Assets 2018: $1,279,270Liabilities 2018: $506,729Net Assets 2018: $772,5412018Assets 2019: $1,279,081Liabilities 2019: $458,114Net Assets 2019: $820,9672019Assets 2020: $1,276,997Liabilities 2020: $441,848Net Assets 2020: $835,1492020Assets 2021: $1,488,163Liabilities 2021: $558,342Net Assets 2021: $929,8212021Assets 2022: $1,482,888Liabilities 2022: $505,218Net Assets 2022: $977,6702022Assets 2023: $1,419,733Liabilities 2023: $450,835Net Assets 2023: $968,8982023Assets 2024: $1,346,909Liabilities 2024: $380,909Net Assets 2024: $966,0002024

Highlighted filing

2024

Assets$1,346,909
Liabilities$380,909
Net Assets$966,000

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $395,1132010Revenue 2011: $382,223Expenses 2011: $450,277Net Income 2011: -$68,0542011Expenses 2012: $368,4772012Expenses 2013: $364,2672013Revenue 2014: $417,470Expenses 2014: $440,693Net Income 2014: -$23,2232014Revenue 2015: $431,979Expenses 2015: $427,891Net Income 2015: $4,0882015Revenue 2016: $453,834Expenses 2016: $432,337Net Income 2016: $21,4972016Revenue 2017: $460,646Expenses 2017: $428,249Net Income 2017: $32,3972017Revenue 2018: $465,170Expenses 2018: $424,318Net Income 2018: $40,8522018Revenue 2019: $461,609Expenses 2019: $415,183Net Income 2019: $46,4262019Revenue 2020: $374,053Expenses 2020: $358,871Net Income 2020: $15,1822020Revenue 2021: $482,279Expenses 2021: $418,854Net Income 2021: $63,4252021Revenue 2022: $482,318Expenses 2022: $436,469Net Income 2022: $45,8492022Revenue 2023: $507,162Expenses 2023: $517,934Net Income 2023: -$10,7722023Revenue 2024: $531,468Expenses 2024: $536,663Net Income 2024: -$5,1952024

Highlighted filing

2024

Revenue$531,468
Expenses$536,663
Net Income-$5,195

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.38$0.97$0.53$0.54$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.45$0.97$0.51$0.52$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.51$0.98$0.48$0.44$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.56$0.93$0.48$0.42$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.28$0.44$0.84$0.37$0.36$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.28$0.46$0.82$0.46$0.42$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.51$0.77$0.47$0.42$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.54$0.74$0.46$0.43$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.58$0.70$0.45$0.43$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.63$0.68$0.43$0.43$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.67$0.68$0.42$0.44$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.70$0.70$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.74$0.68$0.37
2011Summary only. Only limited summary data is available for this year.$1.42$0.74$0.68$0.38$0.45$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.76$0.75$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 15, 2025
Return Version
2023v6.0
Gross Receipts
$531,468
Mission and Program Overview

Mission

To operate and maintain a swimming pool, tennis courts, and clubhouse facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,055,752$1,002,923▼ $52,829
Cash and Non-Interest-Bearing Accounts$333,131$328,814▼ $4,317
Prepaid Expenses and Deferred Charges$13,758$13,758→ $0
Intangible Assets$8,234--
Accounts Receivable$6,560$1,414▼ $5,146
Total Assets$1,419,733$1,346,909▼ $72,824
Other Assets Total$2,298--
Liabilities
Mortgage Notes Payable Secured by Investment Property$441,153$378,857▼ $62,296
Accounts Payable and Accrued Expenses$9,682$2,052▼ $7,630
Total Liabilities$450,835$380,909▼ $69,926
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$968,898$966,000▼ $2,898
Total Net Assets Fund Balance$968,898$966,000▼ $2,898
Total Liabilities and Net Assets / Fund Balance$1,419,733$1,346,909▼ $72,824

Asset Categories

AssetBook ValueDepreciationBasis
Land$200,109-$200,109
Other Land Buildings$802,814$858,022-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian GoodwinPresident
Adam HoltBoard Member
Amanda WalkerBoard Member
Eric RodebaughBoard Member
Erin AndersonBoard Member
Julie TimashenkaBoard Member
Katy Voight-nobisBoard Member
Carolyn CarmodySecretary
Dennis DauphinTreasurer
Johnny Saint AmourVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$351,679
Program Service Revenue
$82,440
Investment Income
$4,281
Other Revenue
$93,068
Change in Net Assets
$-5,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$400,350
Salaries, Compensation, and Employee Benefits$136,313
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,380$31,515-$124,895
All Other Expenses$71,980$21,492-$93,472
Depreciation Depletion$55,879--$55,879
Insurance-$37,893-$37,893
Occupancy$28,807--$28,807
Other Expenses$19,914--$19,914
Payroll Taxes$11,418--$11,418
Fees for Services Accounting-$7,300-$7,300
Total Functional Expenses$438,463$98,200$0$536,663
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The board of directors hires a pool management company to run the day to day operations of the swim club, but the board still made all the financial decisions.

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

The membership of the swim club approves the annual budget and the annual membership fees to be charged and elects the board of directors. The board of directors make the day to day management decisions.

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

The president, treasurer and manager of the swim club will review the 990 prior to filing the form.

Form 990, Page 6, Part VI, Line 19

This information is available upon request.

Filing and Contact Details

Filer

Filer Name
Crofton Swim & Tennis Club Inc
EIN
52-0909175
Phone
4107210699
Address
PO BOX 3451, CROFTON, MD 21114

Signing Officer

Name
Johnny Saint Amour
Title
Vice President
Phone
4107210699
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnny Saint Amour
Formed
1971
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
36

Preparer

Firm
Compass US Accountants & Advisors
Address
130 ADMIRAL COCHRANE DR SUITE 200, ANNAPOLIS, MD 21401-7368
Preparer
Kristie Clements Ea
Phone
4102240343
Supplemental Narrative

Additional Explanations

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

Other program service - depreciation and interest

Form 990, Part IX, Line 24E

Snack bar expense 18,665 0 0 swim, dive, tennis team 18,270 0 0 interest expense 15,323 0 0 social activities 12,625 0 0 admin expenses 0 12,441 0 taxes 0 7,051 0 sponsorship & fundraising 2,739 2,000 0 pool & clubhouse 4,358 0 0 total 71,980 21,492 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 297 adjustment for inactive members 2,000 total 2,297

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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/PayrollTaxesGrp/TotalAmt011418
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013758
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013758
IRS990/PrincipalOfficerNm0JOHNNY SAINT AMOUR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/Desc0SWIM, DIVE, ANAD TENNIS TEAM
IRS990/ProgramServiceRevenueGrp/Desc1SNACK BAR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt052197
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130243
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt052197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130243
IRS990/ProgSrvcAccomActy2Grp/Desc0POOL & TENNIS ACTIVITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0316614
IRS990/ProgSrvcAccomActy3Grp/Desc0SWIM TEAM, TENNIS TEAM, AND DIVING TEAM ACTIVITIES WITH VARIOUS NUMBER OF MEMBERS PER TEAM, ALL OF WHOM ARE MEMBERS OF THE SWIM CLUB. ALL MEMBERS OF THE CLUB HAVE THE OPPORTUNITY TO JOIN THE TEAMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt021009
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICE - DEPRECIATION AND INTEREST
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt071202
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0337051
IRS990/PYInvestmentIncomeAmt02842
IRS990/PYOtherExpensesAmt0360478
IRS990/PYProgramServiceRevenueAmt0167269
IRS990/PYRevenuesLessExpensesAmt0-10772
IRS990/PYSalariesCompEmpBnftPaidAmt0157456
IRS990/PYTotalExpensesAmt0517934
IRS990/PYTotalRevenueAmt0507162
IRS990/ReconcilationRevenueExpnssAmt0-5195
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0200109
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200109
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0802814
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0858022
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01660836
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01002923
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICE - DEPRECIATION AND INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS HIRES A POOL MANAGEMENT COMPANY TO RUN THE DAY TO DAY OPERATIONS OF THE SWIM CLUB, BUT THE BOARD STILL MADE ALL THE FINANCIAL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP OF THE SWIM CLUB APPROVES THE ANNUAL BUDGET AND THE ANNUAL MEMBERSHIP FEES TO BE CHARGED AND ELECTS THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MAKE THE DAY TO DAY MANAGEMENT DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT, TREASURER AND MANAGER OF THE SWIM CLUB WILL REVIEW THE 990 PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SNACK BAR EXPENSE 18,665 0 0 SWIM, DIVE, TENNIS TEAM 18,270 0 0 INTEREST EXPENSE 15,323 0 0 SOCIAL ACTIVITIES 12,625 0 0 ADMIN EXPENSES 0 12,441 0 TAXES 0 7,051 0 SPONSORSHIP & FUNDRAISING 2,739 2,000 0 POOL & CLUBHOUSE 4,358 0 0 TOTAL 71,980 21,492 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 297 ADJUSTMENT FOR INACTIVE MEMBERS 2,000 TOTAL 2,297
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01419733
IRS990/TotalAssetsEOYAmt01346909
IRS990/TotalAssetsGrp/BOYAmt01419733
IRS990/TotalAssetsGrp/EOYAmt01346909
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0351679
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0438463
IRS990/TotalFunctionalExpensesGrp/TotalAmt0536663
IRS990/TotalGrossUBIAmt04281
IRS990/TotalLiabilitiesBOYAmt0450835
IRS990/TotalLiabilitiesEOYAmt0380909
IRS990/TotalLiabilitiesGrp/BOYAmt0450835
IRS990/TotalLiabilitiesGrp/EOYAmt0380909
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0968898
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0966000
IRS990/TotalOtherProgSrvcExpenseAmt071202
IRS990/TotalProgramServiceExpensesAmt0438463
IRS990/TotalProgramServiceRevenueAmt082440
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0175508
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0531468
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04281
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01419733
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01346909
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3451
IRS990/USAddress/CityNm0CROFTON
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021114
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0CROFTONSWIMANDTENNIS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNNY SAINT AMOUR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04107210699
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CROFTON SWIM & TENNIS CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0CROF
ReturnHeader/Filer/EIN0520909175
ReturnHeader/Filer/PhoneNum04107210699
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3451
ReturnHeader/Filer/USAddress/CityNm0CROFTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021114
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814693463
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COMPASS US ACCOUNTANTS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 ADMIRAL COCHRANE DR SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANNAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0214017368
ReturnHeader/PreparerPersonGrp/PhoneNum04102240343
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTIE CLEMENTS EA
ReturnHeader/ReturnTs02025-09-15T17:16:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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