Civic Intelligence

Apkarian Foundation

EIN 82-2317885 • Irvine, CA

8 Locke CourtIrvine, CA 92617-4034
Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

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

<$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.00x

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

<$500k nonprofits • Source year 2024

Net Margin

56th percentile

4.5%

Higher net margin than 56% of similar nonprofits.

<$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

<$500k nonprofits • Source year 2025

Asset Growth

96th percentile

192%

Faster asset growth than 96% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

53%

Faster revenue growth than 84% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Using 2024 Form 990PF data because the latest 2025 filing does not report standard financial totals.

Assets

Up

$3,230

Up $2,123 (+192%) from 2023

Liabilities

Down

$0

Down $1 (-100%) from 2023

Net Assets

Up

$3,230

Up $2,123 (+192%) from 2023

Revenue

Up

$47,500

Up $16,500 (+53%) from 2023

Expenses

Up

$45,377

Up $10,687 (+31%) from 2023

Net Income

Up

$2,123

Up $5,813 (+158%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2019: $11,637Liabilities 2019: $1Net Assets 2019: $11,6372019Assets 2020: $17,669Liabilities 2020: $1Net Assets 2020: $17,6692020Assets 2021: $25,725Liabilities 2021: $1Net Assets 2021: $25,7252021Assets 2022: $4,797Liabilities 2022: $1Net Assets 2022: $4,7972022Assets 2023: $1,107Liabilities 2023: $1Net Assets 2023: $1,1072023Assets 2024: $3,230Liabilities 2024: $0Net Assets 2024: $3,2302024

Latest loaded filing

2024

Assets$3,230
Liabilities$0
Net Assets$3,230

Operations Trend

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

$100K$50K$0-$50KRevenue 2019: $20,000Expenses 2019: $9,581Net Income 2019: $10,4192019Revenue 2020: $52,547Expenses 2020: $46,515Net Income 2020: $6,0322020Revenue 2021: $45,008Expenses 2021: $36,952Net Income 2021: $8,0562021Revenue 2022: $52,000Expenses 2022: $72,928Net Income 2022: -$20,9282022Revenue 2023: $31,000Expenses 2023: $34,690Net Income 2023: -$3,6902023Revenue 2024: $47,500Expenses 2024: $45,377Net Income 2024: $2,1232024

Latest loaded filing

2024

Revenue$47,500
Expenses$45,377
Net Income$2,123

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 19, 2026
Return Version
2025v4.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
VARTKESS ARA APKARIANPresident-$0--
APKAR VANIA APKARIANVice President-$0--
ALICE BATTS APKARIANTreasurer-$0--
ARYA ASDGHIG JEMALDirector-$0--
Grants and Assistance

Foundation Grants and Related Investments

TypeRecipientPurposeStatusLocationAmount
Paid GrantCENTER FOR TRUTH AND JUSTICEACADEMIC SCHOLARSHIP-GLENDALE, CA, US$25,000
Paid GrantYEREVAN STATE UNIVERSITYACADEMIC SCHOLARSHIP-YEREVAN, AM$10,000
Paid GrantUC IRVINE SCHOOL OF LAWACADEMIC SCHOLARHSIP-IRVINE, CA, US$5,600
Paid GrantTHE HAGUE ACADEMY OF INTERNATIONAL LAWACADEMIC SCHOLARHSIP-KJ THE HAGUE, NL$4,039
Paid GrantNOVA SCHOOL OF LAWACADEMIC SCHOLARSHIP-LISBOA, PO$2,400
Paid GrantEUROPEAN LAW STUDENTS' ASSOCIATIONACADEMIC SCHOLARSHIP-VIENNA, AU$404
Paid GrantRESOLVE ACADEMYACADEMIC SCHOLARSHIP-YEREVAN, AM$179
Filing and Contact Details

Filer

Filer Name
Apkarian Foundation
EIN
82-2317885
Phone
9492855872
Address
8 LOCKE COURT, IRVINE, CA 92617-4034

Signing Officer

Name
Vartkess Ara Apkarian
Title
President
Phone
9492855872
Signed
2026-02-19
Discuss with paid preparer
Yes

Preparer

Firm
Cline Carroll & Bartell Llp
Address
9190 IRVINE CENTER DRIVE, IRVINE, CA 92618
Preparer
Renee M Bartell
Phone
9494500555
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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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IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0FOR THE DEVELOPMENT OF A STRONG SCHOOL OF LEGAL SPECIALISTS, HEREBY ENHANCING THE COMPETITIVENESS OF LEGAL EDUCATION IN ARMENIA
IRS990PF/SummaryOfDirectChrtblActyGrp/Description2Txt0SUPPORT GRADUATE RESEARCH AND EDUCATION FOR STUDENTS
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt025000
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses2Amt022622
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt0N/A
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt1N/A
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientEmailAddressTxt0[email protected]
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientEmailAddressTxt1[email protected]
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm0VARTKESS ARA APKARIAN
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm1VARTKESS ARA APKARIAN
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum09492853639
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum19492853639
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt08 LOCKE COURT
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt18 LOCKE COURT
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm0IRVINE
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm1IRVINE
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd0CA
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd1CA
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd092617
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd192617
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt0N/A
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt1N/A
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt0N/A
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt1N/A N/A
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm0VARTKESS ARA APKARIAN
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt010000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt1179
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt225000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt32400
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt4404
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt54039
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt65600
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0ACADEMIC SCHOLARSHIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt1ACADEMIC SCHOLARSHIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2ACADEMIC SCHOLARSHIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt3ACADEMIC SCHOLARSHIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt4ACADEMIC SCHOLARSHIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt5ACADEMIC SCHOLARHSIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt6ACADEMIC SCHOLARHSIP
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0YEREVAN STATE UNIVERSITY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt1RESOLVE ACADEMY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt2CENTER FOR TRUTH AND JUSTICE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt3NOVA SCHOOL OF LAW
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt4EUROPEAN LAW STUDENTS' ASSOCIATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt5THE HAGUE ACADEMY OF INTERNATIONAL LAW
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt6UC IRVINE SCHOOL OF LAW
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/AddressLine1Txt01 ALEK MANUKYAN STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/AddressLine1Txt140 MARSHAL BAGHRAMYAN AVE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/AddressLine1Txt2CAMPUS DE CAMPOLIDE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/AddressLine1Txt3SCHOTTENRING 16 TOP 175
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/AddressLine1Txt4CARNEGIEPLEIN 2
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CityNm0YEREVAN
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CityNm1YEREVAN
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CityNm2LISBOA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CityNm3VIENNA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CityNm4KJ THE HAGUE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CountryCd0AM
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CountryCd1AM
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CountryCd2PO
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CountryCd3AU
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/CountryCd4NL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/ForeignPostalCd00025
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/ForeignPostalCd11099-032
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientForeignAddress/ForeignPostalCd21010
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd0SO I
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd1SO I
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd2SO I
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd3SO I
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd4SO I
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd5SO I
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusCd6SO I
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0SCHOLARSHIP RECIPIENTS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt1SCHOLARSHIP RECIPIENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt2SCHOLARSHIP RECIPIENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt3SCHOLARSHIP RECIPIENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt4SCHOLARSHIP RECIPIENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt5SCHOLARSHIP RECIPIENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt6SCHOLARSHIP RECIPIENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt01250 WEST GLENOAKS BLVD SUITE E-411
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt1260 ALDRICH HALL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0GLENDALE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1IRVINE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1CA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd091201
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd192697
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt047622
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0BANK FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1LICENSE & FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2WEBSITE & DOMAIN
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt0670
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt150
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt2480
SubstantialContributorsSch/SubstantialContributorDetail/PersonNm0VARTKESS ARA APKARIAN
SubstantialContributorsSch/SubstantialContributorDetail/PersonNm1GASSIA APKARIAN
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/AddressLine1Txt08 LOCKE COURT
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/AddressLine1Txt128802 APPLETREE
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/CityNm0IRVINE
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/CityNm1MISSION VIEJO
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/StateAbbreviationCd0CA
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/StateAbbreviationCd1CA
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/ZIPCd092617
SubstantialContributorsSch/SubstantialContributorDetail/USAddress/ZIPCd192692
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VARTKESS ARA APKARIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09492855872
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APKARIAN FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0APKA
ReturnHeader/Filer/EIN0822317885
ReturnHeader/Filer/PhoneNum09492855872
ReturnHeader/Filer/USAddress/AddressLine1Txt08 LOCKE COURT
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0926174034
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953184251
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLINE CARROLL & BARTELL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09190 IRVINE CENTER DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRVINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092618
ReturnHeader/PreparerPersonGrp/PhoneNum09494500555
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RENEE M BARTELL
ReturnHeader/ReturnTs02026-02-20T10:45:21-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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