Civic Intelligence

The Bureaucrat Inc

990 • Fiscal year 2013 • EIN 52-0976456

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 20, 2014

1640 King Street PO Box 1443Alexandria, VA 22313-2043

(703) 683-9597

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.93x

Higher debt load relative to assets than 93% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

94th percentile

0.82x

Higher debt load relative to revenue than 94% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

100th percentile

$236,041

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 98.3% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

62nd percentile

9.5%

Faster asset growth than 62% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

85th percentile

47%

Faster revenue growth than 85% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2010 to 2013

Assets

Up

$213,858

Up $18,626 (+9.5%) from 2012

Net Assets

Up

$15,849

Up $69,323 (+130%) from 2012

Liabilities

Down

$198,009

Down $50,697 (-20%) from 2012

Revenue

$240,096

No earlier filing loaded for comparison.

Expenses

Down

$182,421

Down $48,345 (-21%) from 2012

Net Income

$57,675

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $94,001Liabilities 2010: $158,396Net Assets 2010: -$64,3952010Assets 2011: $136,545Liabilities 2011: $246,109Net Assets 2011: -$109,5642011Assets 2012: $195,232Liabilities 2012: $248,706Net Assets 2012: -$53,4742012Assets 2013: $213,858Liabilities 2013: $198,009Net Assets 2013: $15,8492013Assets 2014: $223,936Liabilities 2014: $302,013Net Assets 2014: -$78,0772014Assets 2015: $220,156Liabilities 2015: $392,743Net Assets 2015: -$172,5872015Assets 2016: $194,903Liabilities 2016: $553,937Net Assets 2016: -$359,0342016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2013

Assets$213,858
Liabilities$198,009
Net Assets$15,849

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $75,410Expenses 2010: $168,941Net Income 2010: -$93,5312010Expenses 2011: $264,8942011Expenses 2012: $230,7662012Revenue 2013: $240,096Expenses 2013: $182,421Net Income 2013: $57,6752013Revenue 2014: $256,327Expenses 2014: $350,253Net Income 2014: -$93,9262014Revenue 2015: $264,378Expenses 2015: $358,888Net Income 2015: -$94,5102015Revenue 2016: $278,006Expenses 2016: $464,453Net Income 2016: -$186,4472016Revenue 2017: $426,133Expenses 2017: $67,099Net Income 2017: $359,0342017

Highlighted filing

2013

Revenue$240,096
Expenses$182,421
Net Income$57,675
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 20, 2014
Return Version
2013v3.0
Gross Receipts
$240,096
Mission and Program Overview

Mission

To further knowledge and best practice at all levels of government primarily through the publication of a quarterly professional journal.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$113,699$124,168▲ $10,469
Investments Other Securities$38,931$51,477▲ $12,546
Accounts Receivable$31,525$29,576▼ $1,949
Inventories for Sale or Use$6,492$6,492→ $0
Prepaid Expenses and Deferred Charges$4,585$2,145▼ $2,440
Total Assets$195,232$213,858▲ $18,626
Liabilities
Other Liabilities$198,860$161,562▼ $37,298
Deferred Revenue$49,846$36,447▼ $13,399
Total Liabilities$248,706$198,009▼ $50,697
Net Assets / Fund Balance
Unrestricted Net Assets$-53,474$15,849▲ $69,323
Total Net Assets Fund Balance$-53,474$15,849▲ $69,323
Total Liabilities and Net Assets / Fund Balance$195,232$213,858▲ $18,626

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$34,098--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Carrie BlustinDirector$113,555$113,555

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$239,194
Investment Income
$902
Other Revenue
$0
Change in Net Assets
$57,675

Audited Revenue Reconciliation

Revenue per Audited Statements
$240,096
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$32,504,960
Total Revenue per Audited Statements
$32,745,056
Total Revenue per Form 990
$240,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$182,421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$55,289--$55,289
Conferences and Meetings$50,338--$50,338
Fees for Services Other$30,414--$30,414
Office Expenses$2,230--$2,230
Travel$1,027--$1,027
Other Expenses$962--$962
Total Functional Expenses$182,421$0$0$182,421

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$31,654,409
Expenses Not Reported on Form 990$31,471,988
Expenses per Audited Statements$182,421
Total Expenses per Form 990$182,421
Expenses Not Reported on Financial Statements$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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Astd, Inc.$161,562
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

In accordance with article iii of the bylaws of the bureaucrat, inc, section i, the american society for training and development ("astd") shall be the sole member.

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

Pursuant to the tbi bylaws, member approval is required for decisions to incur substantive financial obligations and liabilities, to transfer or assign membership, or other matters identified as important to the sole member. Furthermore, pursuant to the district of columbia nonprofit corporation act, member approval is required for amendments to the articles and bylaws and other fundamental transactions such as sale of assets other than in the regular course of business, merger, and dissolution.

Form 990, Part VI, Section B, Line 11

Management review the tax forms are reviewed by the vp of finance and the controller with the mcgladrey tax team. Once the forms are finalized, the vp of finance reviews with the president/ceo before sign-off, and the forms are sent to the officers of the astd board of directors.

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

Through the annual orientation for the board, a review of the conflict of interest policy is done and officers and directors complete the required disclosure forms.

Form 990, Part VI, Section C, Line 19

Tbi complies with the public inspection requirements of internal revenue code section 6104 by making its form 1023, application for recognition of exemption under section 501(a), determination letter from the irs, and the forms 990 for its three most recently completed tax periods available upon request. However, as section 6104 does not require organizations exempt under section 501(c)(3) to disclose its governing documents, conflict of interest policies, or financial statements, tbi has chosen not to make such information available for public inspection.

Filing and Contact Details

Filer

EIN
52-0976456
Phone
7036839597

Signing Officer

Name
Jennifer Homer Corsini
Title
Director
Phone
7036839597
Signed
2014-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Warren Master
Formed
1972
Legal Domicile
Dc
Voting Board Members
19
Independent Board Members
17
Employees
0
Volunteers
17

Preparer

Preparer
Bill Turco
Phone
7033366400
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted services: program service expenses 123. Management and general expenses 0. Fundraising expenses 0. Total expenses 123. Other professional services: program service expenses 30,291. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,291.

Financial Statement Notes

PART X, LINE 2:

The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, astd 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. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated astd's tax positions and concluded that astd had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Generally, astd is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before 2010.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Affiliate revenue included in the consolidated financial statement 32,493,312.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Affiliate expense included in the consolidated financial statement 31,471,988.

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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-53474
IRS990/NetAssetsOrFundBalancesEOYAmt015849
IRS990/NetUnrelatedBusTxblIncmAmt020735
IRS990/NetUnrlzdGainsLossesInvstAmt011648
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt02230
IRS990/OfficeExpensesGrp/TotalAmt02230
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0COMMISSIONS
IRS990/OtherExpensesGrp/Desc1CREDIT CARD DISCOUNTS
IRS990/OtherExpensesGrp/ProgramServicesAmt042161
IRS990/OtherExpensesGrp/ProgramServicesAmt1962
IRS990/OtherExpensesGrp/TotalAmt042161
IRS990/OtherExpensesGrp/TotalAmt1962
IRS990/OtherLiabilitiesGrp/BOYAmt0198860
IRS990/OtherLiabilitiesGrp/EOYAmt0161562
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04585
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02145
IRS990/PrincipalOfficerNm0WARREN MASTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/Desc0PUBLICATION
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/Desc2CONFERENCE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt082500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt049157
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144854
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt182500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244854
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt062683
IRS990/ProgSrvcAccomActy2Grp/Desc0CONFERENCE:A PLATFORM FOR PRESENTATION AND DISCUSSION OF THE MOST CURRENT INFORMATION ON BEST PRACTICES FOR THE PUBLIC SECTOR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt050338
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt044854
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0817
IRS990/PYOtherExpensesAmt0230766
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0281521
IRS990/PYRevenuesLessExpensesAmt051572
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0230766
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0282338
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt057675
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt049157
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0113699
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0124168
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0902
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0817
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0598
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0551
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0539
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03407
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0176511
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0231264
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0174095
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt050571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0169489
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0801930
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0902
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0817
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0598
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0551
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0539
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03407
IRS990ScheduleA/InvestmentIncomeCYPct00.00420
IRS990ScheduleA/InvestmentIncomePYPct00.00430
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99580
IRS990ScheduleA/PublicSupportPY509Pct00.99420
IRS990ScheduleA/PublicSupportTotal509Amt0801930
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0176511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0231264
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0174095
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt050571
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0169489
IRS990ScheduleA/Total509Grp/TotalAmt0801930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0177413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0232081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0174693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt051122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0170028
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0805337
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt031471988
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0182421
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt011648
IRS990ScheduleD/OtherExpensesIncludedAmt031471988
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0161562
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO ASTD, INC.
IRS990ScheduleD/OtherRevenueAmt032493312
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt017379
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt134098
IRS990ScheduleD/OtherSecuritiesGrp/Desc0T. ROWE PRICE MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1200.153 SHS VANGUARD 500 INDEX FD ADM
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt032504960
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0240096
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, ASTD 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. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED ASTD'S TAX POSITIONS AND CONCLUDED THAT ASTD HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, ASTD IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AFFILIATE REVENUE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 32,493,312.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2AFFILIATE EXPENSE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 31,471,988.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt051477
IRS990ScheduleD/TotalExpensesPerForm990Amt0182421
IRS990ScheduleD/TotalLiabilityAmt0161562
IRS990ScheduleD/TotalRevenuePerForm990Amt0240096
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt032745056
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt031654409
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00

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