Civic Intelligence

Pivot Sac

990 • Fiscal year 2023 • EIN 65-1280171

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 10, 2024

4625 44th Street Ste 3Sacramento, CA 95820

(916) 496-7764

Siviq Scores

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

Liabilities / Assets

57th percentile

0.04x

Higher debt load relative to assets than 57% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

86th percentile

39%

Higher net margin than 86% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$47,788

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

97th percentile

244%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

42%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$529,275

Up $375,516 (+244%) from 2022

Net Assets

Up

$509,431

Up $370,672 (+267%) from 2022

Liabilities

Up

$19,844

Up $4,844 (+32%) from 2022

Revenue

Up

$999,130

Up $296,077 (+42%) from 2022

Expenses

Up

$613,999

Up $72,099 (+13%) from 2022

Net Income

Up

$385,131

Up $223,978 (+139%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2016: $6,147Net Assets 2016: $1,6922016Assets 2018: $16,112Liabilities 2018: $02018Assets 2019: $123,672Net Assets 2019: $123,6722019Assets 2020: $262,579Liabilities 2020: $23,323Net Assets 2020: $239,2562020Assets 2021: $270,375Liabilities 2021: $23,323Net Assets 2021: $247,0522021Assets 2022: $153,759Liabilities 2022: $15,000Net Assets 2022: $138,7592022Assets 2023: $529,275Liabilities 2023: $19,844Net Assets 2023: $509,4312023Assets 2024: $1,518,617Liabilities 2024: -$2,496Net Assets 2024: $1,521,1132024

Highlighted filing

2023

Assets$529,275
Liabilities$19,844
Net Assets$509,431

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $170,835Expenses 2016: $169,143Net Income 2016: $1,6922016Revenue 2018: $210,790Expenses 2018: $217,715Net Income 2018: -$6,9252018Revenue 2019: $164,307Expenses 2019: $55,808Net Income 2019: $108,4992019Revenue 2020: $248,218Expenses 2020: $134,896Net Income 2020: $113,3222020Revenue 2021: $370,756Expenses 2021: $353,098Net Income 2021: $17,6582021Revenue 2022: $703,053Expenses 2022: $541,900Net Income 2022: $161,1532022Revenue 2023: $999,130Expenses 2023: $613,999Net Income 2023: $385,1312023Revenue 2024: $1,474,198Expenses 2024: $521,910Net Income 2024: $952,2882024

Highlighted filing

2023

Revenue$999,130
Expenses$613,999
Net Income$385,131
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 10, 2024
Return Version
2023v5.0
Gross Receipts
$999,130
Mission and Program Overview

Mission

This is a nonprofit public benefit corporation and is not organized for the private gain of any person. It is organized under the nonprofit public benefit corporation law for charitable purposes. Specifically[:comma:] it shall conduct services that promote self-sufficiency through personal development[:comma:] job readiness[:comma:] ged/hiset preparation[:comma:] adult mentoring and supportive services that eliminate barriers that cause chronic unemployment.

This is a nonprofit public benefit corporation and is not organized for the private gain of any person. It is organized under the nonprofit public benefit corporation law for charitable purposes. Specifically it shall conduct services that promote self-sufficiency through personal development job readiness ged/hiset preparation adult mentoring and supportive services that eliminate barriers that cause chronic unemployment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$138,759$509,431▲ $370,672
Cash and Non-Interest-Bearing Accounts$81,786$259,215▲ $177,429
Accounts Receivable$71,330$234,382▲ $163,052
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$153,759$529,275▲ $375,516
Other Assets Total$643$35,678▲ $35,035
Liabilities
Other Liabilities$15,000$14,500▼ $500
Accounts Payable and Accrued Expenses-$5,344-
Total Liabilities$15,000$19,844▲ $4,844
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$138,759$509,431▲ $370,672
Total Liabilities and Net Assets / Fund Balance$153,759$529,275▲ $375,516
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa Miller BrownExecutive DirectorFT$47,788$47,788

Board Members and Trustees

NameTitle
David FosterPresident
Laura ApplingVice President
Yolanda RaineySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Byron WallaceCoordinate[:comma:]supervise And Schedule T4625 44TH STREET ROOM 4, Sacramento, CA 95820$155,430
Revenue and Support

Revenue Composition

Contributions and Grants
$998,683
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$447
All Other Contributions
$547,183
Change in Net Assets
$385,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,095
Salaries, Compensation, and Employee Benefits$246,704
Professional Fundraising Fees$2,200
Total Fundraising Expense$2,200
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$163,236-$163,236
Current Officers, Directors, Trustees, and Key Employees-$47,788-$47,788
Payroll Taxes-$25,930-$25,930
All Other Expenses-$17,718-$17,718
Office Expenses-$14,375-$14,375
Fees for Services Legal-$10,004-$10,004
Other Employee Benefits-$9,750-$9,750
Insurance-$9,748-$9,748
Other Expenses-$8,688-$8,688
Conferences and Meetings-$6,497-$6,497
Travel-$3,458-$3,458
Occupancy-$3,100-$3,100
Fees for Services Professional Fundraising--$2,200$2,200
Advertising-$2,075-$2,075
Total Functional Expenses$0$611,799$2,200$613,999
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,200
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
No

Governance Explanations

Part VI, Section B, Line 11B

The organization has a special called board meeting to discuss the form 990.

Part VI, Section B, Line 12C

The executive director would ask each member if there was a conflict of interest each year.

Part VI, Section B, Line 15A

Line 15 a the executive directors salary is approved by the board of directors. Line 15 b employees salaries are determined by the executive director. The other officers are not paid.

Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request.

Part VII, Line 1A(B)

Provides leadership to the board of directors who sets policies and to whom the chief executive is accountable. Chairs meetings of the board after developing the agenda with the chief executive. Appoints the chairpersons of committees in consultation with other board members.

Part VII, Line 1A(B)

Performs chair responsibilities when the chair cannot be available. Participates with the chair to develop and implement officer transition plans. Performs other responsibilities as assigned by the board inclduing fundraising for the organization

Part VII, Line 1A(B)

Maintaings records of the board and ensures effective management of organization records. Manages minutes of board meetings. Ensures minutes are distributed to members shortly after each meeting.

Part VII, Line 1A(B)

Developing and implementing strategies aiming to promote pivot sac s mission and voice. Creating complete business plans for the attainment of goals and objectives set by the board of directors. Building an effective team of leaders by providing guidance and coaching to subordinate managers.

Filing and Contact Details

Filer

Filer Name
Pivot Sac
EIN
65-1280171
Phone
9164967764
Address
4625 44TH STREET STE 3, SACRAMENTO, CA 95820

Signing Officer

Name
Lisa M Brown
Title
Executive Director
Phone
9169194338
Signed
2024-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Miller Brown
Formed
2006
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
10

Preparer

Firm
Donald R Mcwilliams CPA
Address
1985 LAKELAND DRIVE, SUITE 100, JACKSON, MS 39216
Preparer
Philando Brown
Phone
6015738385
Supplemental Narrative

Additional Explanations

Part IX, Line 24E

Subscriptions usd 1,570.15 printing amp copying 136.93 supplies 63.97 telephone 3,440.10 supportive services 10,580.97 stipends 1,925.87 total usd 17,717.99

Other

Part x balance sheet prior period adjustment -usd 14,459.00

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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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IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0999130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0703053
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0370756
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0248218
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0164307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02485464
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct00
IRS990ScheduleA/PublicSupportTotal170Amt02485464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0999130
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0703053
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0370756
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0248218
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0164307
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02485464
IRS990ScheduleA/TotalSupportAmt02485464
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A SPECIAL CALLED BOARD MEETING TO DISCUSS THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR WOULD ASK EACH MEMBER IF THERE WAS A CONFLICT OF INTEREST EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 15 A THE EXECUTIVE DIRECTORS SALARY IS APPROVED BY THE BOARD OF DIRECTORS. LINE 15 B EMPLOYEES SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR. THE OTHER OFFICERS ARE NOT PAID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDES LEADERSHIP TO THE BOARD OF DIRECTORS WHO SETS POLICIES AND TO WHOM THE CHIEF EXECUTIVE IS ACCOUNTABLE. CHAIRS MEETINGS OF THE BOARD AFTER DEVELOPING THE AGENDA WITH THE CHIEF EXECUTIVE. APPOINTS THE CHAIRPERSONS OF COMMITTEES IN CONSULTATION WITH OTHER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PERFORMS CHAIR RESPONSIBILITIES WHEN THE CHAIR CANNOT BE AVAILABLE. PARTICIPATES WITH THE CHAIR TO DEVELOP AND IMPLEMENT OFFICER TRANSITION PLANS. PERFORMS OTHER RESPONSIBILITIES AS ASSIGNED BY THE BOARD INCLDUING FUNDRAISING FOR THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MAINTAINGS RECORDS OF THE BOARD AND ENSURES EFFECTIVE MANAGEMENT OF ORGANIZATION RECORDS. MANAGES MINUTES OF BOARD MEETINGS. ENSURES MINUTES ARE DISTRIBUTED TO MEMBERS SHORTLY AFTER EACH MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DEVELOPING AND IMPLEMENTING STRATEGIES AIMING TO PROMOTE PIVOT SAC S MISSION AND VOICE. CREATING COMPLETE BUSINESS PLANS FOR THE ATTAINMENT OF GOALS AND OBJECTIVES SET BY THE BOARD OF DIRECTORS. BUILDING AN EFFECTIVE TEAM OF LEADERS BY PROVIDING GUIDANCE AND COACHING TO SUBORDINATE MANAGERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUBSCRIPTIONS USD 1,570.15 PRINTING AMP COPYING 136.93 SUPPLIES 63.97 TELEPHONE 3,440.10 SUPPORTIVE SERVICES 10,580.97 STIPENDS 1,925.87 TOTAL USD 17,717.99
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PART X BALANCE SHEET PRIOR PERIOD ADJUSTMENT -USD 14,459.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9OTHER
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0153759
IRS990/TotalAssetsEOYAmt0529275
IRS990/TotalAssetsGrp/BOYAmt0153759
IRS990/TotalAssetsGrp/EOYAmt0529275
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0998683
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02200
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0611799
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0613999
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015000
IRS990/TotalLiabilitiesEOYAmt019844
IRS990/TotalLiabilitiesGrp/BOYAmt015000
IRS990/TotalLiabilitiesGrp/EOYAmt019844
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0138759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0509431
IRS990/TotalOtherProgSrvcExpenseAmt0297936
IRS990/TotalOtherProgSrvcRevenueAmt0297936
IRS990/TotalProgramServiceExpensesAmt0849436
IRS990/TotalReportableCompFromOrgAmt047788
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0999130
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0153759
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0529275
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/ManagementAndGeneralAmt03458
IRS990/TravelGrp/TotalAmt03458
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt05860 Stallon Way
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095823
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.PIVOTSAC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA M BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09169194338
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PIVOT SAC
ReturnHeader/Filer/BusinessNameControlTxt0PIVO
ReturnHeader/Filer/EIN0651280171
ReturnHeader/Filer/PhoneNum09164967764
ReturnHeader/Filer/USAddress/AddressLine1Txt04625 44TH STREET STE 3
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095820
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270720976
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONALD R MCWILLIAMS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01985 LAKELAND DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JACKSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039216
ReturnHeader/PreparerPersonGrp/PhoneNum06015738385
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILANDO BROWN
ReturnHeader/ReturnTs02024-05-14T21:20:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BROWN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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