Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2021 • EIN 83-0104755

Apr 01, 2020 to Mar 31, 2021 • Filed on Nov 15, 2021

100 E 17th StreetCheyenne, WY 82001

(307) 514-5717

Siviq Scores

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

Liabilities / Assets

77th percentile

0.15x

Higher debt load relative to assets than 77% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.46x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Net Margin

28th percentile

-6.3%

Higher net margin than 28% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

88th percentile

$12,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Asset Growth

1st percentile

-26%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

83rd percentile

40%

Faster revenue growth than 83% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$764,749

Down $275,564 (-26%) from 2020

Net Assets

Down

$646,996

Down $346,994 (-35%) from 2020

Liabilities

Up

$117,753

Up $71,430 (+154%) from 2020

Revenue

Up

$253,527

Up $72,881 (+40%) from 2020

Expenses

Up

$269,489

Up $70,383 (+35%) from 2020

Net Income

Up

-$15,962

Up $2,498 (+14%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $290,421Liabilities 2012: $64,807Net Assets 2012: $225,6142012Assets 2013: $274,081Liabilities 2013: $22,419Net Assets 2013: $251,6622013Assets 2014: $277,225Liabilities 2014: $22,798Net Assets 2014: $254,4272014Assets 2015: $863,300Liabilities 2015: $9,307Net Assets 2015: $853,9932015Assets 2016: $775,246Liabilities 2016: $14,362Net Assets 2016: $760,8842016Assets 2017: $773,029Liabilities 2017: $25,021Net Assets 2017: $748,0082017Assets 2018: $769,638Liabilities 2018: $23,097Net Assets 2018: $746,5412018Assets 2019: $769,405Liabilities 2019: $59,598Net Assets 2019: $709,8072019Assets 2020: $1,040,313Liabilities 2020: $46,323Net Assets 2020: $993,9902020Assets 2021: $764,749Liabilities 2021: $117,753Net Assets 2021: $646,9962021Assets 2022: $750,574Liabilities 2022: $158,923Net Assets 2022: $591,6512022Assets 2023: $706,801Liabilities 2023: $195,643Net Assets 2023: $511,1582023Assets 2024: $715,009Liabilities 2024: $188,983Net Assets 2024: $526,0262024

Highlighted filing

2021

Assets$764,749
Liabilities$117,753
Net Assets$646,996

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $210,435Expenses 2012: $152,369Net Income 2012: $58,0662012Revenue 2013: $256,176Expenses 2013: $230,129Net Income 2013: $26,0472013Revenue 2014: $217,060Expenses 2014: $218,163Net Income 2014: -$1,1032014Revenue 2015: $815,359Expenses 2015: $215,793Net Income 2015: $599,5662015Revenue 2016: $175,947Expenses 2016: $269,056Net Income 2016: -$93,1092016Revenue 2017: $213,262Expenses 2017: $226,138Net Income 2017: -$12,8762017Revenue 2018: $165,434Expenses 2018: $166,901Net Income 2018: -$1,4672018Revenue 2019: $178,026Expenses 2019: $197,820Net Income 2019: -$19,7942019Revenue 2020: $180,646Expenses 2020: $199,106Net Income 2020: -$18,4602020Revenue 2021: $253,527Expenses 2021: $269,489Net Income 2021: -$15,9622021Revenue 2022: $233,570Expenses 2022: $285,241Net Income 2022: -$51,6712022Revenue 2023: $269,451Expenses 2023: $340,209Net Income 2023: -$70,7582023Revenue 2024: $310,487Expenses 2024: $326,459Net Income 2024: -$15,9722024

Highlighted filing

2021

Revenue$253,527
Expenses$269,489
Net Income-$15,962
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$351,370
Mission and Program Overview

Mission

To serve the people and community through direct donations and fundraising activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$250,736$228,550▼ $22,186
Investments Other Securities$187,161$187,161→ $0
Cash and Non-Interest-Bearing Accounts$45,069$87,993▲ $42,924
Inventories for Sale or Use$11,352$11,394▲ $42
Savings and Temporary Cash Investments$206--
Total Assets$744,175$764,749▲ $20,574
Other Assets Total$249,651$249,651→ $0
Liabilities
Deferred Revenue$41,672$68,482▲ $26,810
Other Liabilities$31,164$45,410▲ $14,246
Accounts Payable and Accrued Expenses$8,381$3,861▼ $4,520
Total Liabilities$81,217$117,753▲ $36,536
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$638,683$618,336▼ $20,347
Net Assets With Donor Restrictions$24,275$28,660▲ $4,385
Total Net Assets Fund Balance$662,958$646,996▼ $15,962
Total Liabilities and Net Assets / Fund Balance$744,175$764,749▲ $20,574

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$119,616$715,422$835,038
Equipment$8,342$218,734$227,076
Land$100,592-$100,592
Other Assets Org$249,651--
Other Securities$34,592--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron NewnumSecretaryFT$12,000$12,000
Tim AllenTreasurerPT$2,200$2,200

Board Members and Trustees

NameTitle
Dwayne PauliTrustee
Gary MckeeTrustee
Robert FischTrustee
Robert LoghryTrustee
Shirley PuenteTrustee
Randy MossExalted Rule
Perry HelgesonLeading Knig
Susanna WahlLecturing Kn
Craig AlexanderLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$193,081
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$60,446
All Other Contributions
$14,436
Change in Net Assets
$-15,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,797
Salaries, Compensation, and Employee Benefits$72,692
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$49,084
All Other Expenses---$27,872
Depreciation Depletion---$22,185
Current Officers, Directors, Trustees, and Key Employees---$14,200
Other Expenses---$12,961
Payroll Taxes---$9,408
Insurance---$7,575
Office Expenses---$4,377
Total Functional Expenses$0$0$0$269,489
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$58,775
Gaming Direct Expenses$36,317
Fundraising Gross Income$16,087
Fundraising Direct Expenses$12,173
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowling Tourna$16,087$16,087$12,173$3,914
Total Events$16,087$16,087$12,173$3,914
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$38,796
Lt Liabilities$6,338
Other Liabilities$276
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

Form 990, Page 6, Part VI, Line 2

Susanna wahl larry wahl lect knight tiler husband and wife

Form 990, Page 6, Part VI, Line 6

Classes of members or stockholders members

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

Organization's process to review form 990:the full board of directors has voted to allow the secretary and treasurer to review and approve the full 990 on behalf of the entire board. The secretary and treasurer will review the 990 in its entirety prior to filing and will inform the full board when it has been approved and filed.

Form 990, Page 6, Part VI, Line 12C

All policies are covered under and enforced through the national lodge statutes.

Form 990, Page 6, Part VI, Line 15A

Compensation is determined by the board of directors.

Form 990, Page 6, Part VI, Line 15B

Compensation is determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
83-0104755
Phone
3075145717
Address
100 E 17TH STREET, CHEYENNE, WY 82001

Signing Officer

Name
Robert Fisch
Title
Trustee
Phone
3075145717
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Fisch
Formed
1901
Legal Domicile
Wy
Voting Board Members
11
Independent Board Members
11
Employees
10
Volunteers
125

Preparer

Firm
Best Accounting Solutions LLC
Address
4515 E PERSHING BLVD UNIT F, CHEYENNE, WY 82001
Preparer
Maria V Sanchez
Phone
3074264453
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Sales tax 4,635 0 0 bank fees 3,616 0 0 youth activities 3,427 0 0 internet 2,799 0 0 telephone 2,338 0 0 misc expenses 2,066 0 0 lodge activities 1,787 0 0 maintenance 1,753 0 0 taxes and fees 1,310 0 0 licenses 1,285 0 0 security 1,135 0 0 lodging 930 0 0 cleaning 600 0 0 supplies 191 0 0 total 27,872 0 0

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0715422
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0835038
IRS990ScheduleD/EquipmentGrp/BookValueAmt08342
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0218734
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0227076
IRS990ScheduleD/LandGrp/BookValueAmt0100592
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100592
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0249651
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH SURRENDER VALUE OF ANNUITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038796
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16338
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2276
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0152569
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt134592
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1SILVER BULLION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0228550
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0249651
IRS990ScheduleD/TotalBookValueSecuritiesAmt0187161
IRS990ScheduleD/TotalLiabilityAmt045410
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012173
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOWLING TOURNA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016087
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03914
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012173
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012173
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt036317
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt027981
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt030794
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt058775
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt022458
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt014252
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt036317
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt022065
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0100 E 17TH ST STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CHEYENNE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd082001
IRS990ScheduleG/StatesWhereGamingConductedCd0WY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUSANNA WAHL LARRY WAHL LECT KNIGHT TILER HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLASSES OF MEMBERS OR STOCKHOLDERS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990:THE FULL BOARD OF DIRECTORS HAS VOTED TO ALLOW THE SECRETARY AND TREASURER TO REVIEW AND APPROVE THE FULL 990 ON BEHALF OF THE ENTIRE BOARD. THE SECRETARY AND TREASURER WILL REVIEW THE 990 IN ITS ENTIRETY PRIOR TO FILING AND WILL INFORM THE FULL BOARD WHEN IT HAS BEEN APPROVED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL POLICIES ARE COVERED UNDER AND ENFORCED THROUGH THE NATIONAL LODGE STATUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SALES TAX 4,635 0 0 BANK FEES 3,616 0 0 YOUTH ACTIVITIES 3,427 0 0 INTERNET 2,799 0 0 TELEPHONE 2,338 0 0 MISC EXPENSES 2,066 0 0 LODGE ACTIVITIES 1,787 0 0 MAINTENANCE 1,753 0 0 TAXES AND FEES 1,310 0 0 LICENSES 1,285 0 0 SECURITY 1,135 0 0 LODGING 930 0 0 CLEANING 600 0 0 SUPPLIES 191 0 0 TOTAL 27,872 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0744175
IRS990/TotalAssetsEOYAmt0764749
IRS990/TotalAssetsGrp/BOYAmt0744175
IRS990/TotalAssetsGrp/EOYAmt0764749
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0193081
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0269489
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081217
IRS990/TotalLiabilitiesEOYAmt0117753
IRS990/TotalLiabilitiesGrp/BOYAmt081217
IRS990/TotalLiabilitiesGrp/EOYAmt0117753
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0662958
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0646996
IRS990/TotalReportableCompFromOrgAmt014200
IRS990/TotalRevenueGrp/ExclusionAmt060446
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253527
IRS990/TotalVolunteersCnt0125
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0744175
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0764749
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 E 17TH STREET
IRS990/USAddress/CityNm0CHEYENNE
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082001
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.ELKS660.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT FISCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03075145717
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS LODGE 660
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0830104755
ReturnHeader/Filer/PhoneNum03075145717
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 E 17TH STREET
ReturnHeader/Filer/USAddress/CityNm0CHEYENNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082001
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814033497
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BEST ACCOUNTING SOLUTIONS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04515 E PERSHING BLVD UNIT F
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHEYENNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082001
ReturnHeader/PreparerPersonGrp/PhoneNum03074264453

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