Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
EIN 84-3672805 • 501(c)3 • Detroit, MI
Profile
Friends of the oudolf garden is dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Up$431,168
Up $48,300 (+13%) from 2023
Liabilities
Down$1,279
Down $3,851 (-75%) from 2023
Net Assets
Up$429,889
Up $52,151 (+14%) from 2023
Revenue
Down$228,427
Down $136,483 (-37%) from 2023
Expenses
Down$176,276
Down $20,315 (-10%) from 2023
Net Income
Down$52,151
Down $116,168 (-69%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Friends of the oudolf garden is dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.
Dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $335,290 | $172,587 | ▼ $162,703 |
| Land, Buildings, and Equipment, Net | $45,117 | $151,591 | ▲ $106,474 |
| Savings and Temporary Cash Investments | - | $103,075 | - |
| Inventories for Sale or Use | $2,461 | $3,913 | ▲ $1,452 |
| Total Assets | $382,868 | $431,168 | ▲ $48,300 |
| Other Assets Total | - | $2 | - |
| Liabilities | |||
| Other Liabilities | $3,256 | - | - |
| Accounts Payable and Accrued Expenses | $1,874 | $1,279 | ▼ $595 |
| Total Liabilities | $5,130 | $1,279 | ▼ $3,851 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $258,530 | $429,889 | ▲ $171,359 |
| Net Assets With Donor Restrictions | $119,208 | - | - |
| Total Net Assets Fund Balance | $377,738 | $429,889 | ▲ $52,151 |
| Total Liabilities and Net Assets / Fund Balance | $382,868 | $431,168 | ▲ $48,300 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $151,591 | $28,862 | $180,453 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $2,687,648 | $10,200 | ▲ $275,157 | $116,281 | $2,858,724 |
| 2023 | $2,497,115 | $11,424 | ▲ $287,183 | $108,074 | $2,687,648 |
| 2022 | $2,921,709 | $15,600 | ▼ $339,266 | $100,928 | $2,497,115 |
| 2021 | $2,553,470 | $118,573 | ▲ $299,666 | $50,000 | $2,921,709 |
| 2020 | $2,125,254 | $160,807 | ▲ $267,409 | - | $2,553,470 |
| Name | Title |
|---|---|
| Duncan Campbell | Chairman & E |
| Jennifer Ott | Director |
| Mary Beth Kuderik | Director |
| Patsy Gotfredson | Director |
| Phillip Morici | Director |
| Anne Milligan | Secretary/tr |
| Meredith Simpson | VP & COO |
| Line Item | Amount |
|---|---|
| Other Expenses | $117,690 |
| Salaries, Compensation, and Employee Benefits | $58,586 |
| Total Fundraising Expense | $6,033 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $54,423 | - | - | $54,423 |
| Fees for Services Other | $25,302 | - | - | $25,302 |
| Depreciation Depletion | $12,129 | - | - | $12,129 |
| All Other Expenses | $5,754 | $1,117 | $2,367 | $9,238 |
| Fees for Services Accounting | - | $5,594 | - | $5,594 |
| Payroll Taxes | $4,163 | - | - | $4,163 |
| Other Expenses | $3,807 | - | - | $3,807 |
| Insurance | $2,154 | $538 | - | $2,692 |
| Conferences and Meetings | - | - | $2,596 | $2,596 |
| Information Technology | $649 | $133 | $891 | $1,673 |
| Office Expenses | $537 | $179 | $179 | $895 |
| Total Functional Expenses | $162,682 | $7,561 | $6,033 | $176,276 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $176,278 |
| Expenses per Audited Statements | $176,276 |
| Total Expenses per Form 990 | $176,276 |
| Expenses Not Reported on Form 990 | $2 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Annually, the board shall meet, review and approve the filing of the form 990. Each member of the board of directors shall receive a copy in advance of the meeting of the draft prepared form 990 for their individual review.”
“Governing documents are made available to the public upon written request.”
“Line 1g - non cash contributions - donation of miscellaneous small items related to event set-up.”
“Friends of the oudolf garden is dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.”
“The friends of the oudolf garden (fog) entered into a memorandum of understanding with the michigan department of natural resources (mi-dnr) for the development by fog and the belle ilse conservancy (bic) of a garden designed by piet oudolf on belle isle. Bic appointed fog to act as its representative and agent for making all decisions and raising all funds necessary for completion of the garden. Bic agreed to act as fiscal agent for fog and thereby held funds raised by fog and pay construction costs as directed by fog. Garden construction was completed in 2021 on december 20, 2021, bic and fog executed a termination agreement ending the fiscal sponsorship relationship. As part of this agreement, bic transferred to fog the remaining unused garden construction funds it held of 57,612. On december 29, 2021, fog executed a memorandum of understanding (mou) with the mi-dnr which replaces the previuos mou and establishes the framework for the working relationship between fog and the mi-dnr for the care, upkeep and maintenance of the garden. The agreement's term is effective from january 1, 2022 through september 30, 2044. In 2023, fog continued work on restoration of the wet meadows portion of the garden rehabilitating the area adjacent to lake tacoma with flowing plants, sedges and rushes well suited to the fluctuation water levels of the area. In addition, fog invested in planning the development of native meadows in the low-lying areas surrounding the nancy brown peace carillon. Also, fog held two plant sale fundraisers and began the sale of smaller promotional merchandise items with proceeds going to support the care and maintenance of the garden. Separately, fog continues to perform fundraising for an independent endowment with the community foundation for southeast michigan which serves as fiscal sponsor for the on-going preservation and maintenance of the garden.”
“The friends of the oudolf garden board is supported by the grounds crew made up of the five board members and an additional 13 volunteers who support fundraising, construction, communications, technical services, community engagement, education and strategy. In addition to the board, the friends was supported by a large group of volunteers from within and outside the local community engaged in specific projects associated with garden construction, planting and visitor support.”
“Other garden services 25,302 0 0”
“Endowment funds held by the community foundation for southeast michigan to ensure the on-going preservation and maintenance of the oudolf garden detroit through annual distributions of 4.50% of the prior 3 years average market value.”
“ROUNDING 2”
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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| IRS990/Desc | 0 | PRESERVATION, OPERATION & MAINTENANCE OF OUDOLF GARDEN DETROIT - PROVIDES STRATEGIC DIRECTION, OPERATIONAL LEADERSHIP AND FUNDING FOR GARDEN PRESERVATION AND MAINTENANCE. ORGANIZE AND ENGAGE VOLUNTEERS TO PERFORM GARDEN MAINTENANCE, PLANTING AND PUBLIC TOURS. |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EDUCATION - SPEAKER FEES |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 606 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROMOTE GARDENING AND EDUCATION - SPEAKING ENGAGEMENTS AT AREA GARDEN CLUBS AND RELATED GROUPS AND SUNDRY PLANT SALES TO PROMOTE AND EDUCATE REGARDING PIET OUDOLF GARDEN DESIGN AND METHODS. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 8968 |
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| IRS990/PYTotalExpensesAmt | 0 | 196591 |
| IRS990/PYTotalRevenueAmt | 0 | 364910 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | false |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | BIC TFR UNUSED CONST FUNDS 57,612 MERCHANDISE SALES 2,165 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 109199 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20674 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 848923 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3095 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 12 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 3107 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 57612 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 59777 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 109199 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20674 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 848923 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 911807 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 275157 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 116281 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2497115 |
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| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2687648 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 287183 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 108074 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2921709 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 15600 |
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| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -339266 |
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| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 118573 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2921709 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 299666 |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 176276 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 180453 |
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| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 119208 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ENDOWMENT FUNDS HELD BY THE COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGAN TO ENSURE THE ON-GOING PRESERVATION AND MAINTENANCE OF THE OUDOLF GARDEN DETROIT THROUGH ANNUAL DISTRIBUTIONS OF 4.50% OF THE PRIOR 3 YEARS AVERAGE MARKET VALUE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ROUNDING 2 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FRIENDS OF THE OUDOLF GARDEN IS DEDICATED TO PLACING AND MAINTAINING A PIET OUDOLF DESIGNED GARDEN ON BELLE ISLE IN DETROIT FOR THE USE AND ENJOYMENT OF THE PEOPLE OF THE CITY OF DETROIT AND TO PROMOTING GARDENING AND HORTICULTURAL EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRIENDS OF THE OUDOLF GARDEN (FOG) ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE MICHIGAN DEPARTMENT OF NATURAL RESOURCES (MI-DNR) FOR THE DEVELOPMENT BY FOG AND THE BELLE ILSE CONSERVANCY (BIC) OF A GARDEN DESIGNED BY PIET OUDOLF ON BELLE ISLE. BIC APPOINTED FOG TO ACT AS ITS REPRESENTATIVE AND AGENT FOR MAKING ALL DECISIONS AND RAISING ALL FUNDS NECESSARY FOR COMPLETION OF THE GARDEN. BIC AGREED TO ACT AS FISCAL AGENT FOR FOG AND THEREBY HELD FUNDS RAISED BY FOG AND PAY CONSTRUCTION COSTS AS DIRECTED BY FOG. GARDEN CONSTRUCTION WAS COMPLETED IN 2021 ON DECEMBER 20, 2021, BIC AND FOG EXECUTED A TERMINATION AGREEMENT ENDING THE FISCAL SPONSORSHIP RELATIONSHIP. AS PART OF THIS AGREEMENT, BIC TRANSFERRED TO FOG THE REMAINING UNUSED GARDEN CONSTRUCTION FUNDS IT HELD OF 57,612. ON DECEMBER 29, 2021, FOG EXECUTED A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE MI-DNR WHICH REPLACES THE PREVIUOS MOU AND ESTABLISHES THE FRAMEWORK FOR THE WORKING RELATIONSHIP BETWEEN FOG AND THE MI-DNR FOR THE CARE, UPKEEP AND MAINTENANCE OF THE GARDEN. THE AGREEMENT'S TERM IS EFFECTIVE FROM JANUARY 1, 2022 THROUGH SEPTEMBER 30, 2044. IN 2023, FOG CONTINUED WORK ON RESTORATION OF THE WET MEADOWS PORTION OF THE GARDEN REHABILITATING THE AREA ADJACENT TO LAKE TACOMA WITH FLOWING PLANTS, SEDGES AND RUSHES WELL SUITED TO THE FLUCTUATION WATER LEVELS OF THE AREA. IN ADDITION, FOG INVESTED IN PLANNING THE DEVELOPMENT OF NATIVE MEADOWS IN THE LOW-LYING AREAS SURROUNDING THE NANCY BROWN PEACE CARILLON. ALSO, FOG HELD TWO PLANT SALE FUNDRAISERS AND BEGAN THE SALE OF SMALLER PROMOTIONAL MERCHANDISE ITEMS WITH PROCEEDS GOING TO SUPPORT THE CARE AND MAINTENANCE OF THE GARDEN. SEPARATELY, FOG CONTINUES TO PERFORM FUNDRAISING FOR AN INDEPENDENT ENDOWMENT WITH THE COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGAN WHICH SERVES AS FISCAL SPONSOR FOR THE ON-GOING PRESERVATION AND MAINTENANCE OF THE GARDEN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FRIENDS OF THE OUDOLF GARDEN BOARD IS SUPPORTED BY THE GROUNDS CREW MADE UP OF THE FIVE BOARD MEMBERS AND AN ADDITIONAL 13 VOLUNTEERS WHO SUPPORT FUNDRAISING, CONSTRUCTION, COMMUNICATIONS, TECHNICAL SERVICES, COMMUNITY ENGAGEMENT, EDUCATION AND STRATEGY. IN ADDITION TO THE BOARD, THE FRIENDS WAS SUPPORTED BY A LARGE GROUP OF VOLUNTEERS FROM WITHIN AND OUTSIDE THE LOCAL COMMUNITY ENGAGED IN SPECIFIC PROJECTS ASSOCIATED WITH GARDEN CONSTRUCTION, PLANTING AND VISITOR SUPPORT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANNUALLY, THE BOARD SHALL MEET, REVIEW AND APPROVE THE FILING OF THE FORM 990. EACH MEMBER OF THE BOARD OF DIRECTORS SHALL RECEIVE A COPY IN ADVANCE OF THE MEETING OF THE DRAFT PREPARED FORM 990 FOR THEIR INDIVIDUAL REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | LINE 1G - NON CASH CONTRIBUTIONS - DONATION OF MISCELLANEOUS SMALL ITEMS RELATED TO EVENT SET-UP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | OTHER GARDEN SERVICES 25,302 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VIII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 124 MERRIWEATHER RD |
| IRS990/USAddress/AddressLine2Txt | 0 | SUITE 200 |
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| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48236 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | OUDOLFGARDENDETROIT.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
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