Civic Intelligence

Reames Golf & Country Club

EIN 93-0262360 • 501(c)7 • Klamath Falls, OR

Profile

Reames golf and country club's mission is to provide quality facilities for recreational and social activites for its members.

4201 Highway 97 SouthKlamath Falls, OR 97603

www.reamesgolfandcc.com

Siviq Scores

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

Liabilities / Assets

97th percentile

1.12x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

3.43x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2018

Net Margin

6th percentile

-24%

Higher net margin than 6% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

81st percentile

$1,750

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2018

Asset Growth

12th percentile

-7.5%

Faster asset growth than 12% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

9th percentile

-15%

Faster revenue growth than 9% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,721,816

Down $139,288 (-7.5%) from 2017

Liabilities

Up

$1,923,920

Up $33,940 (+1.8%) from 2017

Net Assets

Down

-$202,104

Down $173,228 (-600%) from 2017

Revenue

Down

$561,220

Down $99,553 (-15%) from 2017

Expenses

Down

$698,490

Down $163,584 (-19%) from 2017

Net Income

Up

-$137,270

Up $64,031 (+32%) from 2017

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,520,674Liabilities 2010: $1,868,288Net Assets 2010: $652,3862010Assets 2011: $2,374,133Liabilities 2011: $1,910,489Net Assets 2011: $463,6442011Assets 2012: $2,240,450Liabilities 2012: $1,898,156Net Assets 2012: $342,2942012Assets 2013: $2,130,769Liabilities 2013: $1,859,274Net Assets 2013: $271,4952013Assets 2014: $2,152,993Liabilities 2014: $1,864,329Net Assets 2014: $288,6642014Assets 2015: $2,098,753Liabilities 2015: $1,865,283Net Assets 2015: $233,4702015Assets 2016: $2,010,141Liabilities 2016: $1,826,261Net Assets 2016: $183,8802016Assets 2017: $1,861,104Liabilities 2017: $1,889,980Net Assets 2017: -$28,8762017Assets 2018: $1,721,816Liabilities 2018: $1,923,920Net Assets 2018: -$202,1042018

Highlighted filing

2018

Assets$1,721,816
Liabilities$1,923,920
Net Assets-$202,104

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,066,9082010Expenses 2011: $1,033,1252011Expenses 2012: $954,6522012Revenue 2013: $859,971Expenses 2013: $924,420Net Income 2013: -$64,4492013Revenue 2014: $913,514Expenses 2014: $945,668Net Income 2014: -$32,1542014Revenue 2015: $963,039Expenses 2015: $926,315Net Income 2015: $36,7242015Revenue 2016: $847,580Expenses 2016: $888,900Net Income 2016: -$41,3202016Revenue 2017: $660,773Expenses 2017: $862,074Net Income 2017: -$201,3012017Revenue 2018: $561,220Expenses 2018: $698,490Net Income 2018: -$137,2702018

Highlighted filing

2018

Revenue$561,220
Expenses$698,490
Net Income-$137,270

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 8, 2019
Return Version
2018v3.1
Gross Receipts
$1,113,870
Mission and Program Overview

Mission

Reames golf and country club's mission is to provide quality facilities for recreational and social activites for its members.

Care and maintenance of property for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,705,151$1,631,786▼ $73,365
Cap Stk Tr Prin Current Funds$178,086$142,128▼ $35,958
Accounts Receivable$39,379$44,899▲ $5,520
Cash and Non-Interest-Bearing Accounts$15,323$21,679▲ $6,356
Inventories for Sale or Use$78,966$15,373▼ $63,593
Prepaid Expenses and Deferred Charges$16,598$4,356▼ $12,242
Savings and Temporary Cash Investments$1,400$104▼ $1,296
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-206,962$-344,232▼ $137,270
Total Assets$1,861,104$1,721,816▼ $139,288
Other Assets Total$4,287$3,619▼ $668
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,429,463$1,386,351▼ $43,112
Accounts Payable and Accrued Expenses$460,517$537,569▲ $77,052
Total Liabilities$1,889,980$1,923,920▲ $33,940
Net Assets / Fund Balance
Total Net Assets Fund Balance$-28,876$-202,104▼ $173,228
Total Liabilities and Net Assets / Fund Balance$1,861,104$1,721,816▼ $139,288

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,531,848$1,727,272$3,259,120
Equipment$99,938$787,210$887,148
Compensation and Service Providers

Employees

NameTitleBaseTotal
George MerhoffDirector - Former President$1,750$1,750

Board Members and Trustees

NameTitle
Terry ScrogginPresident
Gary KoepkeVice President
Frank HoblitDirector
Gian ChristmasDirector
Michael CaseyDirector
Michael SwansonDirector
Mark RunnelsSecretary
Vickie NoelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$492,625
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$68,595
Change in Net Assets
$-137,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$530,279
Salaries, Compensation, and Employee Benefits$168,211
Total Fundraising Expense$2,895
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,197$27,793-$151,990
Occupancy$71,780$27,257-$99,037
Depreciation Depletion$27,599$53,243-$80,842
All Other Expenses$45,948$29,002$2,895$77,845
Interest$162$71,528-$71,690
Insurance$3,810$29,996-$33,806
Other Expenses$19,377$30,183-$19,377
Fees for Services Accounting$5,115$12,553-$17,668
Payroll Taxes$14,471--$14,471
Advertising$2,453--$2,453
Current Officers, Directors, Trustees, and Key Employees-$1,750-$1,750
Information Technology-$1,008-$1,008
Total Functional Expenses$373,266$322,329$2,895$698,490
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Two types of memberships are available for purchase: equity and non-equity memberships for various fees.

Form 990, Part VI, Section A, Line 7A

Equity members have the right to vote for the members of the governing body. Non-equity members do not have the right to vote on the governing body.

Form 990, Part VI, Section A, Line 7B

The only decisions of the governing body that are subject to approval of the members are any changes to the by-laws and decisions that by-laws would limit authority.

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

A copy of the 990 is presented to the governing body at a monthly meeting before filing of the return.

Form 990, Part VI, Section B, Line 15B

Management employee's salaries are reviewed each year by the board of directors.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request at 4201 highway 97 south, klamath falls, or 97601.

Filing and Contact Details

Filer

Filer Name
Reames Golf and Country Club
EIN
93-0262360
Phone
5418847446
Address
4201 HIGHWAY 97 SOUTH, KLAMATH FALLS, OR 97603

Signing Officer

Name
Terry Scroggin
Title
President
Phone
5418844164
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Scroggin
Formed
1925
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
7
Employees
58
Volunteers
0

Preparer

Firm
Molatore Scroggin Peterson & Co Llp
Address
824 PINE STREET, KLAMATH FALLS, OR 97601
Preparer
Terry Scroggin
Phone
5418844164
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Credit card fees: program service expenses 0. Management and general expenses 19,061. Fundraising expenses 0. Total expenses 19,061. Repairs and maintenance: program service expenses 18,045. Management and general expenses 907. Fundraising expenses 0. Total expenses 18,952. Miscellaneous: program service expenses 7,761. Management and general expenses 6,811. Fundraising expenses 0. Total expenses 14,572. Supplies: program service expenses 8,048. Management and general expenses 2,223. Fundraising expenses 0. Total expenses 10,271. Licenses,fees & subscriptions: program service expenses 7,966. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,966. Laundry & janitorial: program service expenses 4,128. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,128. Oregon lottery expenses: program service expenses 0. Management and general expenses 0. Fundraising expenses 2,895. Total expenses 2,895.

FORM 990, PART XI, LINE 9:

Terminated equity members -35,958.

Form 990, Section 1.263(A)-1(F) De Minimis Safe Harbor Election

The entity makes the above election for tax period ending december 31, 2018.

Raw XML Appendix396 raw XML fields

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/ProgSrvcAccomActy3Grp/Desc0MAINTAIN CLUBHOUSE FOR MEMBER USE AND ENJOYMENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt089432
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0497338
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0585522
IRS990/PYOtherRevenueAmt0163435
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-201301
IRS990/PYSalariesCompEmpBnftPaidAmt0276552
IRS990/PYTotalExpensesAmt0862074
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0660773
IRS990/ReconcilationRevenueExpnssAmt0-137270
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-206962
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-344232
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01400
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0104
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01531848
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01727272
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03259120
IRS990ScheduleD/EquipmentGrp/BookValueAmt099938
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0787210
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0887148
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01631786
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO TYPES OF MEMBERSHIPS ARE AVAILABLE FOR PURCHASE: EQUITY AND NON-EQUITY MEMBERSHIPS FOR VARIOUS FEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUITY MEMBERS HAVE THE RIGHT TO VOTE FOR THE MEMBERS OF THE GOVERNING BODY. NON-EQUITY MEMBERS DO NOT HAVE THE RIGHT TO VOTE ON THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ONLY DECISIONS OF THE GOVERNING BODY THAT ARE SUBJECT TO APPROVAL OF THE MEMBERS ARE ANY CHANGES TO THE BY-LAWS AND DECISIONS THAT BY-LAWS WOULD LIMIT AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS PRESENTED TO THE GOVERNING BODY AT A MONTHLY MEETING BEFORE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANAGEMENT EMPLOYEE'S SALARIES ARE REVIEWED EACH YEAR BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT 4201 HIGHWAY 97 SOUTH, KLAMATH FALLS, OR 97601.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,061. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,061. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 18,045. MANAGEMENT AND GENERAL EXPENSES 907. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,952. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 7,761. MANAGEMENT AND GENERAL EXPENSES 6,811. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,572. SUPPLIES: PROGRAM SERVICE EXPENSES 8,048. MANAGEMENT AND GENERAL EXPENSES 2,223. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,271. LICENSES,FEES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 7,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,966. LAUNDRY & JANITORIAL: PROGRAM SERVICE EXPENSES 4,128. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,128. OREGON LOTTERY EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,895. TOTAL EXPENSES 2,895.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TERMINATED EQUITY MEMBERS -35,958.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ENTITY MAKES THE ABOVE ELECTION FOR TAX PERIOD ENDING DECEMBER 31, 2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01861104
IRS990/TotalAssetsEOYAmt01721816
IRS990/TotalAssetsGrp/BOYAmt01861104
IRS990/TotalAssetsGrp/EOYAmt01721816
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0492625
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02895
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0322329
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0373266
IRS990/TotalFunctionalExpensesGrp/TotalAmt0698490
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01889980
IRS990/TotalLiabilitiesEOYAmt01923920
IRS990/TotalLiabilitiesGrp/BOYAmt01889980
IRS990/TotalLiabilitiesGrp/EOYAmt01923920
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-28876
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-202104
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0373266
IRS990/TotalReportableCompFromOrgAmt01750
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068595
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0561220
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01861104
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01721816
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0824 PINE STREET
IRS990/USAddress/CityNm0KLAMATH FALLS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097601
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTP://WWW.REAMESGOLFANDCC.COM/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY SCROGGIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05418844164
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0REAMES GOLF AND COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0REAM
ReturnHeader/Filer/EIN0930262360
ReturnHeader/Filer/PhoneNum05418847446
ReturnHeader/Filer/USAddress/AddressLine1Txt04201 HIGHWAY 97 SOUTH
ReturnHeader/Filer/USAddress/CityNm0KLAMATH FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097603
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01413E0AD8946013DD60DE621631C92A926053601
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01413E0AD8946013DD60DE621631C92A926053601
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.36.197.118
ReturnHeader/FilingSecurityInformation/IPDt02019-11-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm010:24:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930428202
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOLATORE SCROGGIN PETERSON & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0824 PINE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KLAMATH FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097601
ReturnHeader/PreparerPersonGrp/PhoneNum05418844164
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY SCROGGIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-11-08T12:24:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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