Civic Intelligence

Bowling Green Christian Academy

990 • Fiscal year 2014 • EIN 61-1238535

Jun 01, 2013 to May 31, 2014 • Filed on Oct 15, 2014

1730 Destiny Lane42104

(270) 782-9552

Siviq Scores

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

Liabilities / Assets

95th percentile

1.29x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

1.01x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

26th percentile

-5.6%

Higher net margin than 26% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

54th percentile

5.3%

Faster revenue growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,244,248

Down $158,563 (-11%) from 2013

Net Assets

Down

-$358,772

Down $89,482 (-33%) from 2013

Liabilities

Down

$1,603,020

Down $69,081 (-4.1%) from 2013

Revenue

Up

$1,581,549

Up $79,092 (+5.3%) from 2013

Expenses

Up

$1,670,110

Up $84,507 (+5.3%) from 2013

Net Income

Down

-$88,561

Down $5,415 (-6.5%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $1,508,684Liabilities 2011: $1,646,813Net Assets 2011: -$138,1292011Assets 2012: $1,466,920Liabilities 2012: $1,657,515Net Assets 2012: -$190,5952012Assets 2013: $1,402,811Liabilities 2013: $1,672,101Net Assets 2013: -$269,2902013Assets 2014: $1,244,248Liabilities 2014: $1,603,020Net Assets 2014: -$358,7722014Assets 2015: $1,192,651Liabilities 2015: $1,688,842Net Assets 2015: -$496,1912015Assets 2016: $1,163,030Liabilities 2016: $1,606,496Net Assets 2016: -$443,4662016Assets 2017: $1,099,250Liabilities 2017: $1,484,152Net Assets 2017: -$384,9022017Assets 2018: $1,172,213Liabilities 2018: $1,430,732Net Assets 2018: -$258,5192018Assets 2019: $1,082,183Liabilities 2019: $1,362,748Net Assets 2019: -$280,5652019Assets 2020: $554,919Liabilities 2020: $113,407Net Assets 2020: $441,5122020Assets 2021: $216,188Liabilities 2021: $0Net Assets 2021: $216,1882021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2014

Assets$1,244,248
Liabilities$1,603,020
Net Assets-$358,772

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,118,186Expenses 2011: $1,140,772Net Income 2011: -$22,5862011Expenses 2012: $1,292,7342012Revenue 2013: $1,502,457Expenses 2013: $1,585,603Net Income 2013: -$83,1462013Revenue 2014: $1,581,549Expenses 2014: $1,670,110Net Income 2014: -$88,5612014Revenue 2015: $1,536,222Expenses 2015: $1,673,641Net Income 2015: -$137,4192015Revenue 2016: $2,103,472Expenses 2016: $2,061,489Net Income 2016: $41,9832016Revenue 2017: $2,173,853Expenses 2017: $2,115,289Net Income 2017: $58,5642017Revenue 2018: $2,298,816Expenses 2018: $2,172,433Net Income 2018: $126,3832018Revenue 2019: $2,025,468Expenses 2019: $2,047,514Net Income 2019: -$22,0462019Revenue 2020: $1,856,570Expenses 2020: $1,134,493Net Income 2020: $722,0772020Revenue 2021: $130,892Expenses 2021: $356,216Net Income 2021: -$225,3242021Revenue 2022: $2,068Expenses 2022: $218,256Net Income 2022: -$216,1882022

Highlighted filing

2014

Revenue$1,581,549
Expenses$1,670,110
Net Income-$88,561
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 15, 2014
Return Version
2013v3.1
Gross Receipts
$1,590,307
Mission and Program Overview

Mission

PRIVATE CHRISTIAN SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,229,226$1,181,577▼ $47,649
Cash and Non-Interest-Bearing Accounts$162,901$39,135▼ $123,766
Accounts Receivable$3,463$15,602▲ $12,139
Intangible Assets$7,106$6,410▼ $696
Total Assets$1,402,811$1,244,248▼ $158,563
Other Assets Total$115$1,524▲ $1,409
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,454,458$1,474,458▲ $20,000
Other Liabilities$216,449$118,438▼ $98,011
Accounts Payable and Accrued Expenses$1,194$10,124▲ $8,930
Total Liabilities$1,672,101$1,603,020▼ $69,081
Net Assets / Fund Balance
Unrestricted Net Assets$-269,290$-358,772▼ $89,482
Total Net Assets Fund Balance$-269,290$-358,772▼ $89,482
Total Liabilities and Net Assets / Fund Balance$1,402,811$1,244,248▼ $158,563

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$849,422$785,712$1,635,134
Land$332,155-$332,155
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael Allen SturmPresident
Debra CrossTrustee
Julie BarrickTrustee
Pete NeimeierTrustee
Terry DeanTrustee
Timothy PetittAdministrato
Bobette FranklinSecretary
Jimmy WoodallTreasurer
Linda WilliamsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$69,478
Program Service Revenue
$1,441,250
Investment Income
$0
Other Revenue
$70,821
All Other Contributions
$69,478
Change in Net Assets
$-88,561

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table2$43,354
Total Noncash Contributions2$43,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,081,698
Other Expenses$588,412
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$813,699$133,463-$947,162
Occupancy$198,085--$198,085
All Other Expenses$101,169$2,497-$103,666
Payroll Taxes$56,444$13,240-$69,684
Other Employee Benefits$64,324$528-$64,852
Depreciation Depletion$49,729--$49,729
Other Expenses$30,072$99,440-$30,072
Insurance-$14,577-$14,577
Fees for Services Accounting-$750-$750
Total Functional Expenses$1,405,615$264,495$0$1,670,110
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,579
Fundraising Direct Expenses$8,758
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$63,925$63,925$5,656$58,269
Event 2$6,586$6,586-$6,586
Total Events$76,543$76,543$8,758$67,785
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$61,774
Accrued Payroll Liabilities$19,073
Prepaid Technology Fee$8,523
Accrued Interest$7,604
Accrued Paid Leave$7,488
Self-funded Programs Liability$7,465
Prepaid Preschool Fees$3,996
Prepaid Student Activity Fees$1,120
Prepaid Acad-a-camp Reg. Fees$750
Prepaid Acad-a-camp Fees$620
Prepaid Ecc Fees$25
Federal Income Tax W/h Payable-
Fica/med W/h Payable-
Other Accrued Liabilities-
Payroll Dental Ins. W/h-
Payroll Health Insurance Deduction-
Payroll Liabilities-
B.g. W/h Tax Payable-
Cafeteria Plan Deductions-
Prepaid Application Fees-
Prepaid Enrollment Fee-
Current Unearned Application Fee-
Current Unearned Enrollment Fee-
Prepaid Re-enrollment Fee-
Current Unearned Extended Care Reg-
Current Unearned Re-enrollment Fee-
Current Unearned Tuition Fees-
Rounding-
Due to Reserve Account-
State Income Tax W/h Payable-
Unearned Acad-a-camp-
Unearned Withdrawal Fee-
W.c. W/h Tax Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 will be reviewed by randy poe finance officer.

Form 990, Page 6, Part VI, Line 19

Form 990 will be made availabe for public inspection upon request

Filing and Contact Details

Filer

EIN
61-1238535
Phone
2707829552

Signing Officer

Name
Rodney Poe
Title
Finance Manager
Phone
2707829552
Signed
2014-10-15
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
8
Employees
58

Preparer

Preparer
Joe W Taylor CPA
Phone
2707810324
Supplemental Narrative

Additional Explanations

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

The bowling green christian academy operates a non-denominational christian school.

Form 990, Part XI, Line 9

Transfers to/from reserves 0 miscellaneous correction to unrest. Net assets 0 transfers to/from reserves 921

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt37604
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt47488
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt57465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt63996
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID TUITION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PREPAID TECHNOLOGY FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED PAID LEAVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5SELF-FUNDED PROGRAMS LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6PREPAID PRESCHOOL FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7PREPAID STUDENT ACTIVITY FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8PREPAID ACAD-A-CAMP REG. FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9PREPAID ACAD-A-CAMP FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc10PREPAID ECC FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc11FEDERAL INCOME TAX W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc12FICA/MED W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc13OTHER ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc14PAYROLL DENTAL INS. W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc15PAYROLL HEALTH INSURANCE DEDUCTION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc16PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc17B.G. W/H TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc18CAFETERIA PLAN DEDUCTIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc19PREPAID APPLICATION FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc20PREPAID ENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc21CURRENT UNEARNED APPLICATION FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc22CURRENT UNEARNED ENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc23PREPAID RE-ENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc24CURRENT UNEARNED EXTENDED CARE REG
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc25CURRENT UNEARNED RE-ENROLLMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc26CURRENT UNEARNED TUITION FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc27ROUNDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc28DUE TO RESERVE ACCOUNT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc29STATE INCOME TAX W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc30UNEARNED ACAD-A-CAMP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc31UNEARNED WITHDRAWAL FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc32W.C. W/H TAX PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt0118438
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt063925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06586
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06032
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt076543
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt063925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06586
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06032
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt076543
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0ANNUAL FUND - D
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0SMART CARDS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt067785
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03102
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08758
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05656
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt02
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt043354
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOWLING GREEN CHRISTIAN ACADEMY OPERATES A NON-DENOMINATIONAL CHRISTIAN SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED BY RANDY POE FINANCE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WILL BE MADE AVAILABE FOR PUBLIC INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFERS TO/FROM RESERVES 0 MISCELLANEOUS CORRECTION TO UNREST. NET ASSETS 0 TRANSFERS TO/FROM RESERVES 921
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01244248
IRS990/TotalAssetsGrp/BOYAmt01402811
IRS990/TotalAssetsGrp/EOYAmt01244248
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069478
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0264495
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01405615
IRS990/TotalFunctionalExpensesGrp/TotalAmt01670110
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01672101
IRS990/TotalLiabilitiesEOYAmt01603020
IRS990/TotalLiabilitiesGrp/BOYAmt01672101
IRS990/TotalLiabilitiesGrp/EOYAmt01603020
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-269290
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-358772
IRS990/TotalOtherProgSrvcExpenseAmt01405615
IRS990/TotalProgramServiceExpensesAmt01405615
IRS990/TotalProgramServiceRevenueAmt01441250
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01441250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01581549
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01402811
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01244248
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-269290
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-358772
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BGCAKY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RODNEY POE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02707829552
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10BOWLING GREEN CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0BOWL
ReturnHeader/Filer/EIN0611238535
ReturnHeader/Filer/PhoneNum02707829552
ReturnHeader/Filer/USAddress/AddressLine101730 DESTINY LANE
ReturnHeader/Filer/USAddress/City0BOWLING GREEN
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode042104
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461918888
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JOE W TAYLOR CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 1238
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BOWLING GREEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0421021238
ReturnHeader/PreparerPersonGrp/PhoneNum02707810324
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOE W TAYLOR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-10-06T14:33:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01

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