Civic Intelligence

Montana Operating Engineers Agc Vacation Savings Trust

EIN 81-6034697 • 501(c)9

View Organization Page

Profile

To provide vacation and saving benefits

P O Box 543499205

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

80th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2014

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2014

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)9 • <$500k nonprofits • Source year 2014

Asset Growth

46th percentile

-100%

Faster asset growth than 46% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-69%

Faster revenue growth than 37% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,417,162 (-100%) from 2013

Liabilities

Down

$0

Down $1,398,729 (-100%) from 2013

Net Assets

Down

$0

Down $18,433 (-100%) from 2013

Operations
Liabilities / Revenue80th percentileNet Margin75th percentile

Revenue

Down

$393,484

Down $896,604 (-69%) from 2013

Expenses

Down

$325,574

Down $1,005,525 (-76%) from 2013

Net Income

Up

$67,910

Up $108,921 (+266%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,684,236Liabilities 2010: $1,561,583Net Assets 2010: $122,6532010Assets 2011: $1,787,166Liabilities 2011: $1,707,839Net Assets 2011: $79,3272011Assets 2012: $1,521,334Liabilities 2012: $1,459,625Net Assets 2012: $61,7092012Assets 2013: $1,417,162Liabilities 2013: $1,398,729Net Assets 2013: $18,4332013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0
Open 2014 Filing

Operations Trend

Revenue Growth37th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,421,7462010Expenses 2011: $1,570,9962011Expenses 2012: $1,348,1642012Revenue 2013: $1,290,088Expenses 2013: $1,331,099Net Income 2013: -$41,0112013Revenue 2014: $393,484Expenses 2014: $325,574Net Income 2014: $67,9102014

Highlighted filing

2014

Revenue$393,484
Expenses$325,574
Net Income$67,910
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$393,484
Expenses
$325,574
Net income
$67,910
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.39$0.33$0.07
2013Summary only. Only limited summary data is available for this year.$1.42$1.40$0.02$1.29$1.33$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$1.46$0.06$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$1.71$0.08$1.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$1.56$0.12$1.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Mar 24, 2015
Return Version
2013v4.0
Gross Receipts
$454,010
Mission and Program Overview

Mission

To provide vacation and saving benefits

To provide vacation and savings benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$755,570$0▼ $755,570
Investments in Publicly Traded Securities$515,810$0▼ $515,810
Receivable From Disqualified Prsn$143,270$0▼ $143,270
Prepaid Expenses and Deferred Charges$2,719$0▼ $2,719
Accounts Receivable$507$0▼ $507
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Cash and Non-Interest-Bearing Accounts$-714$0▲ $714
Total Assets$1,417,162$0▼ $1,417,162
Other Assets Total-$0-
Liabilities
Other Liabilities$1,398,729--
Total Liabilities$1,398,729$0▼ $1,398,729
Net Assets / Fund Balance
Unrestricted Net Assets$18,433--
Total Net Assets Fund Balance$18,433$0▼ $18,433
Total Liabilities and Net Assets / Fund Balance$1,417,162$0▼ $1,417,162
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Al SchellingerTrustee
Harley HuestisTrustee
Jeremiah LemonsTrustee
Jim KeaneTrustee
Kent SalitrosTrustee
Mike JohnsonTrustee
Rion MilesTrustee
Steve GrossTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,176
Investment Income
$308
Other Revenue
$0
Change in Net Assets
$67,910

Audited Revenue Reconciliation

Revenue per Audited Statements
$392,812
Revenue Not Reported on Financial Statements
$672
Revenue Not Reported on Form 990
$182
Total Revenue per Audited Statements
$392,994
Total Revenue per Form 990
$393,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,221
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
Benefits to Members---$309,353
Fees for Services Accounting---$7,833
Fees for Services Management---$5,790
Office Expenses---$926
Fees for Services Legal---$750
Fees for Service Investment Mgmnt Fees---$672
Travel---$250
Total Functional Expenses$0$0$0$325,574

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$379,077
Total Expenses per Audited Statements$379,077
Total Expenses per Form 990$325,574
Expenses Not Reported on Financial Statements$-53,503
Other Expense Adjustments$-54,175
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$143,270$0▼ $143,270
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“The day to day operations of the plan are managed by Zenith American Solutions, Inc. a third party administrator.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy is sent to the chairman prior to filing. the return is reviewed for presentation at the next board of trustees meeting.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents and policeis are available by mail request or phone (5009) 328-0300”

Filing and Contact Details

Filer

EIN
81-6034697
Phone
5093280300

Signing Officer

Name
Harley Huestis
Title
Trustee
Signed
2015-03-24
Discuss with paid preparer
Yes

Organization Details

Formed
1986
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
7

Preparer

Preparer
Paul J Anastasi CPA
Phone
5093230272
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Net assets transferred per financial statements = -$1431079”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Vacation benefits payable 5/31/14 = $1344554”

Financial Statement Notes

Part X : FIN48 Footnote

“The Trust established under the Plan to hold the Plan's assets is qualified pursuant to Section 501(c)9 of the Internal Revenue Code (IRC), and accordingly, the Plan's net investment income is exempt from income taxes. The Trust has obtained a favorable determination letter from the Internal Revenue Service (IRS). The administrator and counsel believe that the Trust, as amended, continues to qualify and operate in accordance with the applicable provisions of the IRC. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan administrator believes it is no longer subject to income tax examinations for years prior to 2010.”

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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/SupplementalInformationDetail/ExplanationTxt0The Trust established under the Plan to hold the Plan's assets is qualified pursuant to Section 501(c)9 of the Internal Revenue Code (IRC), and accordingly, the Plan's net investment income is exempt from income taxes. The Trust has obtained a favorable determination letter from the Internal Revenue Service (IRS). The administrator and counsel believe that the Trust, as amended, continues to qualify and operate in accordance with the applicable provisions of the IRC. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan administrator believes it is no longer subject to income tax examinations for years prior to 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0325574
IRS990ScheduleD/TotalRevenuePerForm990Amt0393484
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0392994
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0379077
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TRUST ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-05-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0816009559
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt086525
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(c) 9
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH PAID
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine10PO BOX 5434
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0SPOKANE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0WA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode0992050434
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The day to day operations of the plan are managed by Zenith American Solutions, Inc. a third party administrator.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy is sent to the chairman prior to filing. the return is reviewed for presentation at the next board of trustees meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents and policeis are available by mail request or phone (5009) 328-0300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Net assets transferred per financial statements = -$1431079
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Vacation benefits payable 5/31/14 = $1344554
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine10Westmoreland Coal Co
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine11Westmoreland Coal Co
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0810264312
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1810364990
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN2810299780
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C Corporation
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1C Corporation
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd3MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Highway Construction
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1Coal Mining
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2Coal Mining
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10SCHELLINGER CONSTRUCTION CO INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine11WESTMORELAND RESOURCES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine12WESTERN ENERGY COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine13KNIFE RIVER JTL GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine10250 Truck Route
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine11100 Sarpy Creek Rd
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine12138 Rosebud Creek Rd
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine133131 US 2
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0Columbia Falls
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City1Hardin
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City2Colstrip
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City3Kalispell
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State1MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State2MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State3MT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode059912
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode159034
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode259323
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode359901
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0470897586
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0General Contractor
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine10COP CONSTRUCTION LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine10PO Box 20913
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/City0Billings
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/State0MT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCode059104
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Montana Operating Engineers Construction
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (c) (9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0provide members with health benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10P O Box 5434
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Spokane
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode099205
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt063326
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt192769
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2167837
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt3217120
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt4179555

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