Civic Intelligence

Kapalua Maui Charities Inc

EIN 99-0334971 • 501(c)3 • Lahaina, HI

Profile

Established for the purposes of making contributions to charitable organizations and other community projects as approved by the board of directors.

2000 Village RoadLahaina, HI 96761
Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

18th percentile

-35%

Higher net margin than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

33rd percentile

-18%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-29%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$273,659

Down $61,921 (-18%) from 2024

Liabilities

Down

$420

Down $14,580 (-97%) from 2024

Net Assets

Down

$273,239

Down $47,341 (-15%) from 2024

Revenue

Down

$136,089

Down $55,534 (-29%) from 2024

Expenses

Up

$183,430

Up $52,484 (+40%) from 2024

Net Income

Down

-$47,341

Down $108,018 (-178%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $3,545Liabilities 2011: $4,516Net Assets 2011: -$9712011Assets 2012: $3,391Liabilities 2012: $4,516Net Assets 2012: -$1,1252012Assets 2013: $26,317Liabilities 2013: $0Net Assets 2013: $26,3172013Assets 2014: $175,208Liabilities 2014: $6,259Net Assets 2014: $168,9492014Assets 2015: $284,685Liabilities 2015: $166,365Net Assets 2015: $118,3202015Assets 2016: $334,361Liabilities 2016: $216,154Net Assets 2016: $118,2072016Assets 2017: $410,043Liabilities 2017: $220,057Net Assets 2017: $189,9862017Assets 2018: $326,575Liabilities 2018: $8,493Net Assets 2018: $318,0822018Assets 2019: $185,487Liabilities 2019: $11,940Net Assets 2019: $173,5472019Assets 2020: $89,335Liabilities 2020: $149,479Net Assets 2020: -$60,1442020Assets 2021: $44,958Liabilities 2021: $138,190Net Assets 2021: -$93,2322021Assets 2022: $81,539Liabilities 2022: $50,000Net Assets 2022: $31,5392022Assets 2023: $259,903Liabilities 2023: $0Net Assets 2023: $259,9032023Assets 2024: $335,580Liabilities 2024: $15,000Net Assets 2024: $320,5802024Assets 2025: $273,659Liabilities 2025: $420Net Assets 2025: $273,2392025

Highlighted filing

2025

Assets$273,659
Liabilities$420
Net Assets$273,239

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $218,938Expenses 2011: $15,218Net Income 2011: $203,7202011Revenue 2012: $0Expenses 2012: $153Net Income 2012: -$1532012Revenue 2013: $282,620Expenses 2013: $75,840Net Income 2013: $206,7802013Revenue 2014: $471,164Expenses 2014: $328,532Net Income 2014: $142,6322014Revenue 2015: $333,744Expenses 2015: $384,373Net Income 2015: -$50,6292015Revenue 2016: $430,948Expenses 2016: $431,061Net Income 2016: -$1132016Revenue 2017: $470,766Expenses 2017: $398,987Net Income 2017: $71,7792017Revenue 2018: $138,096Expenses 2018: $10,000Net Income 2018: $128,0962018Revenue 2019: -$71,515Expenses 2019: $73,020Net Income 2019: -$144,5352019Revenue 2020: -$193,829Expenses 2020: $39,862Net Income 2020: -$233,6912020Revenue 2021: $0Expenses 2021: $33,088Net Income 2021: -$33,0882021Revenue 2022: $151,989Expenses 2022: $13,338Net Income 2022: $138,6512022Revenue 2023: $243,633Expenses 2023: $15,269Net Income 2023: $228,3642023Revenue 2024: $191,623Expenses 2024: $130,946Net Income 2024: $60,6772024Revenue 2025: $136,089Expenses 2025: $183,430Net Income 2025: -$47,3412025

Highlighted filing

2025

Revenue$136,089
Expenses$183,430
Net Income-$47,341

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.00$2.73$1.36$1.83$0.47
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.15$3.21$1.92$1.31$0.61
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.00$2.60$2.44$0.15$2.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.50$0.32$1.52$0.13$1.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$1.38$0.93$0.00$0.33$0.33
2020Summary only. Only limited summary data is available for this year.$0.89$1.49$0.60$1.94$0.40$2.34
2019Summary only. Only limited summary data is available for this year.$1.85$0.12$1.74$0.72$0.73$1.45
2018Summary only. Only limited summary data is available for this year.$3.27$0.08$3.18$1.38$0.10$1.28
2017Summary only. Only limited summary data is available for this year.$4.10$2.20$1.90$4.71$3.99$0.72
2016Summary only. Only limited summary data is available for this year.$3.34$2.16$1.18$4.31$4.31$0.00
2015Summary only. Only limited summary data is available for this year.$2.85$1.66$1.18$3.34$3.84$0.51
2014Summary only. Only limited summary data is available for this year.$1.75$0.06$1.69$4.71$3.29$1.43
2013Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$2.83$0.76$2.07
2012Summary only. Only limited summary data is available for this year.$0.03$0.05$0.01$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$0.04$0.05$0.01$2.19$0.15$2.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Sep 29, 2025
Return Version
2024v5.0
Gross Receipts
$422,825
Mission and Program Overview

Mission

Established for the purposes of making contributions to charitable organizations and other community projects as approved by the board of directors.

Established for the purpose of making contributions to charitable organizations and other community projects as approved by the board of directors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$320,580$273,239▼ $47,341
Cash and Non-Interest-Bearing Accounts$202,647$119,097▼ $83,550
Savings and Temporary Cash Investments$22,823$108,057▲ $85,234
Accounts Receivable$110,110$46,505▼ $63,605
Total Assets$335,580$273,659▼ $61,921
Liabilities
Deferred Revenue$15,000--
Accounts Payable and Accrued Expenses-$420-
Total Liabilities$15,000$420▼ $14,580
Net Assets / Fund Balance
Total Net Assets Fund Balance$320,580$273,239▼ $47,341
Total Liabilities and Net Assets / Fund Balance$335,580$273,659▼ $61,921
Compensation and Service Providers

Board Members and Trustees

NameTitle
Yu Alex NakajimaPresident
Chad BevanSecretary
Karin Bernardo SagarTreasurer
Ashley Takitani LeaheyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$262,751
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-126,662
All Other Contributions
$88,500
Change in Net Assets
$-47,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,430
Grants and Similar Amounts Paid$60,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$83,119$9,235-$92,354
Grants to Domestic Orgs$60,000--$60,000
Advertising$16,270$168-$16,438
Fees for Services Legal$9,469$1,052-$10,521
Fees for Services Accounting$2,662$296-$2,958
Insurance$809$90-$899
Other Expenses$90$10-$100
Total Functional Expenses$172,563$10,867$0$183,430
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of Hawaii FoundationHonolulu, HI501c3Support$20,000
Aloha Puu KuhuiLahaina, HI501c3Support$10,000
Lahaina Restoration FoundationLahaina, HI501c3Support$10,000
Lahainaluna Boarders AssociationKahului, HI501c3Support$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$286,736
Fundraising Gross Income$160,074
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine & Food Fes$334,325$160,074$257,549$-97,475
Total Events$334,325$160,074$286,736$-126,662
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

K3 marketing - contracted to provide event management and coordination services for the organization's annual kapalua wine & food festival event.

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

The board secretary reviews the form 990, then at the board meeting, the entire board gives final approval.

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

Board members are required to sign the conflict of interest policy annually.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, financial statements, and the form 990 are made available upon request.

Filing and Contact Details

Filer

Filer Name
Kapalua Maui Charities Inc
EIN
99-0334971
Phone
8086697733
Address
2000 VILLAGE ROAD, LAHAINA, HI 96761

Signing Officer

Name
Karin Bernardo Sagar
Title
Treasurer
Phone
8086697733
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karin Bernardo Sagar
Formed
1999
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
12

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside contracts 83,119 9,235 0

Raw XML Appendix383 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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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0174251
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0286736
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WINE & FOOD FES
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt026046
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt026046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0334325
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0334325
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0160074
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0160074
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-126662
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0257549
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0257549
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03141
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03141
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ALOHA PUU KUHUI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF HAWAII FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2LAHAINALUNA BOARDERS ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3LAHAINA RESTORATION FOUNDATION
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IRS990ScheduleI/RecipientTable/RecipientEIN1990085260
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11314 SOUTH KING STREET SUITE 8
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2596 KEA STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3120 DICKENSON STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LAHAINA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HONOLULU
IRS990ScheduleI/RecipientTable/USAddress/CityNm2KAHULUI
IRS990ScheduleI/RecipientTable/USAddress/CityNm3LAHAINA
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3HI
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd396761
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE AWARDED TO ORGANIZATIONS BASED ON KAPALUA MAUI CHARITY INC.'S ANNUAL BUDGET, AND BY DISCUSSION AND APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990ScheduleI/Total501c3OrgCnt04
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0K3 MARKETING - CONTRACTED TO PROVIDE EVENT MANAGEMENT AND COORDINATION SERVICES FOR THE ORGANIZATION'S ANNUAL KAPALUA WINE & FOOD FESTIVAL EVENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD SECRETARY REVIEWS THE FORM 990, THEN AT THE BOARD MEETING, THE ENTIRE BOARD GIVES FINAL APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE FORM 990 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE CONTRACTS 83,119 9,235 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0273659
IRS990/TotalAssetsGrp/BOYAmt0335580
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IRS990/TotalContributionsAmt0262751
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010867
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172563
IRS990/TotalFunctionalExpensesGrp/TotalAmt0183430
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015000
IRS990/TotalLiabilitiesEOYAmt0420
IRS990/TotalLiabilitiesGrp/BOYAmt015000
IRS990/TotalLiabilitiesGrp/EOYAmt0420
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0320580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0273239
IRS990/TotalProgramServiceExpensesAmt0186369
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0136089
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0335580
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0273659
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02000 VILLAGE ROAD
IRS990/USAddress/CityNm0LAHAINA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096761
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KARIN BERNARDO SAGAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08086697733
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPALUA MAUI CHARITIES INC
ReturnHeader/Filer/BusinessNameControlTxt0KAPA
ReturnHeader/Filer/EIN0990334971
ReturnHeader/Filer/PhoneNum08086697733
ReturnHeader/Filer/USAddress/AddressLine1Txt02000 VILLAGE ROAD
ReturnHeader/Filer/USAddress/CityNm0LAHAINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-10-14T16:26:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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