Civic Intelligence

Estrella Family Services

990 • Fiscal year 2015 • EIN 94-2201749

Jul 01, 2014 to Jun 30, 2015 • Filed on May 11, 2016

611 Willis AvenueSan Jose, CA 95125

(408) 269-7827

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

52nd percentile

3.2%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

69th percentile

$100,000

Higher top officer pay than 69% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

83rd percentile

33%

Faster revenue growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,364,676

Up $153,899 (+13%) from 2014

Net Assets

Up

$1,156,853

Up $67,692 (+6.2%) from 2014

Liabilities

Up

$207,823

Up $86,207 (+71%) from 2014

Revenue

Up

$2,145,326

Up $531,940 (+33%) from 2014

Expenses

Up

$2,077,634

Up $366,988 (+21%) from 2014

Net Income

Up

$67,692

Up $164,952 (+170%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,639,545Liabilities 2011: $142,587Net Assets 2011: $1,496,9582011Assets 2012: $1,367,335Liabilities 2012: $114,423Net Assets 2012: $1,252,9122012Assets 2013: $1,264,937Liabilities 2013: $78,516Net Assets 2013: $1,186,4212013Assets 2014: $1,210,777Liabilities 2014: $121,616Net Assets 2014: $1,089,1612014Assets 2015: $1,364,676Liabilities 2015: $207,823Net Assets 2015: $1,156,8532015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Net Assets 2019: $02019

Highlighted filing

2015

Assets$1,364,676
Liabilities$207,823
Net Assets$1,156,853

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,854,446Expenses 2011: $1,813,605Net Income 2011: $40,8412011Revenue 2012: $1,573,508Expenses 2012: $1,817,554Net Income 2012: -$244,0462012Revenue 2013: $1,507,330Expenses 2013: $1,573,821Net Income 2013: -$66,4912013Revenue 2014: $1,613,386Expenses 2014: $1,710,646Net Income 2014: -$97,2602014Revenue 2015: $2,145,326Expenses 2015: $2,077,634Net Income 2015: $67,6922015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $02019

Highlighted filing

2015

Revenue$2,145,326
Expenses$2,077,634
Net Income$67,692
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 11, 2016
Return Version
2014v6.0
Gross Receipts
$2,145,326
Mission and Program Overview

Mission

To provide child care, youth services, and family support services to the low income families. Programs include a full day preschool, before and after school care, family support services and sending kids to camp.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$764,330$697,407▼ $66,923
Cash and Non-Interest-Bearing Accounts$114,804$293,704▲ $178,900
Pledges and Grants Receivable$183,357$192,990▲ $9,633
Savings and Temporary Cash Investments$120,075$150,390▲ $30,315
Prepaid Expenses and Deferred Charges$25,314$24,277▼ $1,037
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,210,777$1,364,676▲ $153,899
Other Assets Total$2,897$5,908▲ $3,011
Liabilities
Accounts Payable and Accrued Expenses$121,616$207,823▲ $86,207
Total Liabilities$121,616$207,823▲ $86,207
Net Assets / Fund Balance
Unrestricted Net Assets$1,089,161$1,064,645▼ $24,516
Temporarily Rstr Net Assets-$92,208-
Total Net Assets Fund Balance$1,089,161$1,156,853▲ $67,692
Total Liabilities and Net Assets / Fund Balance$1,210,777$1,364,676▲ $153,899

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$694,687$491,069$1,185,756
Equipment$2,101$154,525$156,626
Other Land Buildings$619$35,175$35,794
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cathy BoettcherFmr Exec DirectorFT$100,000$100,000

Board Members and Trustees

NameTitle
Patricia DunoskyPresident
Suzanne RuffloVice President
Bob ZamoraBoard Member
Courtney JeffersBoard Member
Eddie SedanoBoard Member
Pat Del BeneFiscal Oversght
Christine F BeraldoSecretary
Sheffield ClarkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,630,121
Program Service Revenue
$514,915
Investment Income
$30
Other Revenue
$260
All Other Contributions
$279,929
Change in Net Assets
$67,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,145,326
Total Revenue per Audited Statements
$2,145,326
Total Revenue per Form 990
$2,145,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,386,687
Other Expenses$690,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$890,887$107,299-$998,186
Other Employee Benefits$165,629$21,578-$187,207
Fees for Services Other$45,452$91,944-$137,396
Occupancy$109,456$7,304-$116,760
Current Officers, Directors, Trustees, and Key Employees$89,251$10,749-$100,000
Payroll Taxes$88,123$11,480-$99,603
Depreciation Depletion$63,104$3,819-$66,923
All Other Expenses$44,153$21,065-$65,218
Other Expenses$32,690$8,546-$41,236
Insurance$21,180$722-$21,902
Travel$17,766$578-$18,344
Pension Plan Contributions$1,496$195-$1,691
Total Functional Expenses$1,785,926$291,708$0$2,077,634

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,077,634
Total Expenses per Audited Statements$2,077,634
Total Expenses per Form 990$2,077,634
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-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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
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, Part VI, Line 11B: Form 990 Review Process

The tax returns are prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization distributes copies of the complete returns to the board of directors. If all items are found to be acceptable, an authorization is signed and provided to the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped with certified return receipt and timely placed in the mail for filing, or the form 8879 is provided to the outside accounting firm allowing electronic filing.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Directors reviews the local market survey (Santa Clara County Non-Profit Compensation Survey) and sets a compensation schedule.

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

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Estrella Family Services
EIN
94-2201749
Phone
4082697827
Address
611 Willis Avenue, San Jose, CA 95125

Signing Officer

Name
Pat Del Bene
Title
Fiscal Oversght
Signed
2016-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pat Del Bene
Formed
1973
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
37
Volunteers
150

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520-4939
Preparer
Madeleine M Rocamora EA
Phone
9256030800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal and state income tax under Section 501(c)(3) of the Internal Revenue Code, and Section 23701(d) of the California Revenue and Taxation Code.The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.

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IRS990/OtherExpensesGrp/Desc1Utilities and maintenance
IRS990/OtherExpensesGrp/Desc2Instructional Supplies
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01329
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14853
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2247
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt38546
IRS990/OtherExpensesGrp/ProgramServicesAmt090527
IRS990/OtherExpensesGrp/ProgramServicesAmt180540
IRS990/OtherExpensesGrp/ProgramServicesAmt245672
IRS990/OtherExpensesGrp/ProgramServicesAmt332690
IRS990/OtherExpensesGrp/TotalAmt091856
IRS990/OtherExpensesGrp/TotalAmt185393
IRS990/OtherExpensesGrp/TotalAmt245919
IRS990/OtherExpensesGrp/TotalAmt341236
IRS990/OtherRevenueMiscGrp/Desc0MIscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0260
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0260
IRS990/OtherRevenueTotalAmt0260
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0107299
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0890887
IRS990/OtherSalariesAndWagesGrp/TotalAmt0998186
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011480
IRS990/PayrollTaxesGrp/ProgramServicesAmt088123
IRS990/PayrollTaxesGrp/TotalAmt099603
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0195
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01496
IRS990/PensionPlanContributionsGrp/TotalAmt01691
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0183357
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0192990
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025314
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024277
IRS990/PrincipalOfficerNm0Pat Del Bene
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition/Parent fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0514915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0514915
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01131400
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0104
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0540589
IRS990/PYOtherRevenueAmt0234
IRS990/PYProgramServiceRevenueAmt0481648
IRS990/PYRevenuesLessExpensesAmt0-97260
IRS990/PYSalariesCompEmpBnftPaidAmt01170057
IRS990/PYTotalExpensesAmt01710646
IRS990/PYTotalRevenueAmt01613386
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt067692
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0120075
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0150390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01630121
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01131400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01011673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01021312
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01201176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05995682
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt030
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0104
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt086
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0336
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0556
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07320779
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0260
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0234
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0314
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09145
IRS990ScheduleA/OtherIncome170Grp/TotalAmt09979
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99820
IRS990ScheduleA/PublicSupportPY170Pct00.99580
IRS990ScheduleA/PublicSupportTotal170Amt05995682
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01630121
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01131400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01011673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01021312
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01201176
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05995682
IRS990ScheduleA/TotalSupportAmt06006217
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0694687
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0491069
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01185756
IRS990ScheduleD/EquipmentGrp/BookValueAmt02101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154525
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0156626
IRS990ScheduleD/ExpensesSubtotalAmt02077634
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0619
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035175
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035794
IRS990ScheduleD/RevenueSubtotalAmt02145326
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal and state income tax under Section 501(c)(3) of the Internal Revenue Code, and Section 23701(d) of the California Revenue and Taxation Code.The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0697407
IRS990ScheduleD/TotalExpensesPerForm990Amt02077634
IRS990ScheduleD/TotalRevenuePerForm990Amt02145326
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02145326
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02077634
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURNS ARE PREPARED BY AN OUTSIDE ACCOUNTING FIRM. AFTER COMPLETION OF SAID RETURNS, THE ORGANIZATION IS SENT A DRAFT OF THE TAX RETURNS TO BE REVIEWED AND EXAMINED. THE ORGANIZATION DISTRIBUTES COPIES OF THE COMPLETE RETURNS TO THE BOARD OF DIRECTORS. IF ALL ITEMS ARE FOUND TO BE ACCEPTABLE, AN AUTHORIZATION IS SIGNED AND PROVIDED TO THE OUTSIDE ACCOUNTING FIRM TO PROCESS, SIGN AND PROVIDE COPIES OF THE RETURNS TO BE FILED (PAPER OR ELECTRONICALLY) WITH THE DESIGNATED GOVERNMENTAL AGENCIES. THE TAX RETURNS ARE THEN SIGNED BY THE ORGANIZATION, STAMPED WITH CERTIFIED RETURN RECEIPT AND TIMELY PLACED IN THE MAIL FOR FILING, OR THE FORM 8879 IS PROVIDED TO THE OUTSIDE ACCOUNTING FIRM ALLOWING ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors reviews the local market survey (Santa Clara County Non-Profit Compensation Survey) and sets a compensation schedule.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false

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