Civic Intelligence

Indiana Agriculture Education Inc.

EIN 81-5307679 • 501(c)3 • Carmel, IN

Pub. 78 Eligible990-N Coverage

Profile

To organize, develop, manage and conduct educational programs designed to explain agriculture to school-aged children and adults, with programming conducted on a farm and offered as live demonstrations, traveling exhibits and virtual online programs. To provide program information, statistics, research and other related data through online content to promote awareness of animal science, plant science, health and nutrition, food science, forestry, wildlife management, soil and water conservation, agriculture economics, environmental sciences, government and civics and other related topics of agribusiness, agriculture and indiana's agricultural heritage.

650 E Carmel Dr Ste 200Carmel, IN 46032-2867

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.85x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.40x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

39th percentile

0.0%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

35th percentile

-1.2%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-0.8%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,116,244

Down $13,543 (-1.2%) from 2022

Liabilities

Up

$944,008

Up $10,690 (+1.1%) from 2022

Net Assets

Down

$172,236

Down $24,233 (-12%) from 2022

Revenue

Down

$2,379,448

Down $19,077 (-0.8%) from 2022

Expenses

Up

$2,378,491

Up $13,624 (+0.6%) from 2022

Net Income

Down

$957

Down $32,701 (-97%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2018: $33,140Liabilities 2018: $531,4302018Assets 2019: $123,398Liabilities 2019: $97,231Net Assets 2019: $26,1672019Assets 2020: $141,871Liabilities 2020: $11,147Net Assets 2020: $130,7242020Assets 2021: $180,886Liabilities 2021: $14,116Net Assets 2021: $166,7702021Assets 2022: $1,129,787Liabilities 2022: $933,318Net Assets 2022: $196,4692022Assets 2023: $1,116,244Liabilities 2023: $944,008Net Assets 2023: $172,2362023

Highlighted filing

2023

Assets$1,116,244
Liabilities$944,008
Net Assets$172,236

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: -$1,725Expenses 2018: $315,631Net Income 2018: -$317,3562018Revenue 2019: $1,528,955Expenses 2019: $1,004,500Net Income 2019: $524,4552019Revenue 2020: $1,830,158Expenses 2020: $1,713,878Net Income 2020: $116,2802020Revenue 2021: $1,984,741Expenses 2021: $1,936,272Net Income 2021: $48,4692021Revenue 2022: $2,398,525Expenses 2022: $2,364,867Net Income 2022: $33,6582022Revenue 2023: $2,379,448Expenses 2023: $2,378,491Net Income 2023: $9572023

Highlighted filing

2023

Revenue$2,379,448
Expenses$2,378,491
Net Income$957

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 10, 2024
Return Version
2022v5.0
Gross Receipts
$2,379,448
Mission and Program Overview

Mission

To organize, develop, manage and conduct educational programs designed to explain agriculture to school-aged children and adults, with programming conducted on a farm and offered as live demonstrations, traveling exhibits and virtual online programs. To provide program information, statistics, research and other related data through online content to promote awareness of animal science, plant science, health and nutrition, food science, forestry, wildlife management, soil and water conservation, agriculture economics, environmental sciences, government and civics and other related topics of agribusiness, agriculture and indiana's agricultural heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$74,027$164,897▲ $90,870
Land, Buildings, and Equipment, Net$113,375$157,993▲ $44,618
Total Assets$1,129,787$1,116,244▼ $13,543
Other Assets Total$942,385$793,354▼ $149,031
Liabilities
Other Liabilities$933,318$944,008▲ $10,690
Total Liabilities$933,318$944,008▲ $10,690
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$196,469$172,236▼ $24,233
Total Net Assets Fund Balance$196,469$172,236▼ $24,233
Total Liabilities and Net Assets / Fund Balance$1,129,787$1,116,244▼ $13,543

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$100,076$39,543$139,619
Other Land Buildings$57,917$11,583$69,500
Equipment$0$16,515$16,515
Other Assets Org$793,354--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Allan SutherlinPresident/treasurer
Dan DevlinMember
Johnathan PopeMember
Terry AnkerMember
Peter BeeringSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,346,863
Program Service Revenue
$18,320
Investment Income
$0
Other Revenue
$14,265
All Other Contributions
$4,085
Change in Net Assets
$957

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,379,448
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,379,448
Total Revenue per Form 990
$2,379,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,415,365
Salaries, Compensation, and Employee Benefits$963,126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,279$495,167-$836,446
Other Employee Benefits$65,686$60,994-$126,680
Other Expenses$77,208$21,928-$99,136
Advertising-$89,139-$89,139
Information Technology$46,871--$46,871
All Other Expenses$13,042$26,923-$39,965
Travel$3,323$32,494-$35,817
Depreciation Depletion$24,881--$24,881
Insurance-$19,011-$19,011
Interest-$11,330-$11,330
Occupancy$3,254--$3,254
Total Functional Expenses$1,536,272$842,219$0$2,378,491

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,592,882
Expenses per Audited Statements$2,378,491
Total Expenses per Form 990$2,378,491
Expenses Not Reported on Form 990$214,391
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
Operating Lease Liability, Net of Current$718,017
Current Portion of Operating Lease Liability$193,744
Payroll Liabilities$31,540
Accrued Interest$707
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed and approved by school board of directors before it is filed.

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

The disinterested members of the board or committee, (that is, all members except for any interested person) will evaluate the impact of the interested person's financial interest, assess whether a conflict of interest arises from the financial interest, and determine what action, if any, is appropriate with regard to the financial interest and any conflict of interest. The board or committee shall conduct whatever additional investigation is considered appropriate under the circumstances. The organizer shall submit to the sponsor and department a statement of economic interest that contains the same information specified under ic 3-8-9-8 for each board member of the proposed charter school.

Form 990, Part VI, Section C, Line 18

Documents are available on the organizations website.

Form 990, Part VI, Section C, Line 19

Documents are available on the organizations website.

Filing and Contact Details

Filer

Filer Name
Indiana Agriculture Education Inc
EIN
81-5307679
Phone
3179531316
Address
650 E CARMEL DR STE 200, CARMEL, IN 46032-2867

Signing Officer

Name
Allan Sutherlin
Title
President
Phone
3177270333
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allan Sutherlin
Formed
2017
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
28
Volunteers
25

Preparer

Firm
Cbiz Mhm LLC
Address
3925 RIVER CROSSING PKWY STE 100, INDIANAPOLIS, IN 46240
Preparer
Matthew W Utterback
Phone
3174722200
Supplemental Narrative

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

ACCURAL TO CASH 214,391.

Part XIII - Liability for Uncertain Tax Position

Professional accounting standards require the school to recognize a tax liability only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The school has examined this issue and has determined that there are no material contingent tax liabilities or questionable tax positions. Tax years after 2017 are open to audit for both federal and state purposes.

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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/Amt1193744
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2718017
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3707
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CURRENT PORTION OF OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE LIABILITY, NET OF CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED INTEREST
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02379448
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCURAL TO CASH 214,391.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL HAS EXAMINED THIS ISSUE AND HAS DETERMINED THAT THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS AFTER 2017 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XIII - LIABILITY FOR UNCERTAIN TAX POSITION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0157993
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0793354
IRS990ScheduleD/TotalExpensesPerForm990Amt02378491
IRS990ScheduleD/TotalLiabilityAmt0944008
IRS990ScheduleD/TotalRevenuePerForm990Amt02379448
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02379448
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02592882
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0AVAILABLE UPON REQUEST
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS FUNDED BY THE STATE OF INDIANA, WHICH PAYS INDIANA AGRICULTURE EDUCATION, INC. ON A PER STUDENT ENROLLMENT BASIS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY SCHOOL BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DISINTERESTED MEMBERS OF THE BOARD OR COMMITTEE, (THAT IS, ALL MEMBERS EXCEPT FOR ANY INTERESTED PERSON) WILL EVALUATE THE IMPACT OF THE INTERESTED PERSON'S FINANCIAL INTEREST, ASSESS WHETHER A CONFLICT OF INTEREST ARISES FROM THE FINANCIAL INTEREST, AND DETERMINE WHAT ACTION, IF ANY, IS APPROPRIATE WITH REGARD TO THE FINANCIAL INTEREST AND ANY CONFLICT OF INTEREST. THE BOARD OR COMMITTEE SHALL CONDUCT WHATEVER ADDITIONAL INVESTIGATION IS CONSIDERED APPROPRIATE UNDER THE CIRCUMSTANCES. THE ORGANIZER SHALL SUBMIT TO THE SPONSOR AND DEPARTMENT A STATEMENT OF ECONOMIC INTEREST THAT CONTAINS THE SAME INFORMATION SPECIFIED UNDER IC 3-8-9-8 FOR EACH BOARD MEMBER OF THE PROPOSED CHARTER SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01129787
IRS990/TotalAssetsEOYAmt01116244
IRS990/TotalAssetsGrp/BOYAmt01129787
IRS990/TotalAssetsGrp/EOYAmt01116244
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02346863
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0842219
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01536272
IRS990/TotalFunctionalExpensesGrp/TotalAmt02378491
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0933318
IRS990/TotalLiabilitiesEOYAmt0944008
IRS990/TotalLiabilitiesGrp/BOYAmt0933318
IRS990/TotalLiabilitiesGrp/EOYAmt0944008
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196469
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172236
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01536272
IRS990/TotalProgramServiceRevenueAmt018320
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032585
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02379448
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01129787
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01116244
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt032494
IRS990/TravelGrp/ProgramServicesAmt03323
IRS990/TravelGrp/TotalAmt035817
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt0650 E CARMEL DR STE 330
IRS990/USAddress/CityNm0CARMEL
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046032
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLAN SUTHERLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03177270333
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDIANA AGRICULTURE EDUCATION INC
ReturnHeader/Filer/BusinessNameControlTxt0INDI
ReturnHeader/Filer/EIN0815307679
ReturnHeader/Filer/PhoneNum03179531316
ReturnHeader/Filer/USAddress/AddressLine1Txt0650 E CARMEL DR STE 200
ReturnHeader/Filer/USAddress/CityNm0CARMEL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0460322867
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201717681
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ MHM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03925 RIVER CROSSING PKWY STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046240
ReturnHeader/PreparerPersonGrp/PhoneNum03174722200
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW W UTTERBACK
ReturnHeader/ReturnTs02024-05-13T11:57:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALLAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SUTHERLIN
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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