You’re viewing the FY2020 filing — not the latest on file.
See the latest (FY2024) →
Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1995.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Registered to solicit in Colorado: Reminder. Registered December 7, 2020, expires November 15, 2026.
Where the money goes
84 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
19 people listed on the 990; $1.6M paid to officers and key staff (Part VII, Section A).
Part VII, Section A · reportable compensation
Founder, All Home
$347,396Pt VII · Sec A
President - Ending Pandemics
$329,878Pt VII · Sec A
President - Asj/Csj
$321,731Pt VII · Sec A
Fnder/Man Dir - Proj Evident
$306,777Pt VII · Sec A
Exec Dir, Starfish Institute
$280,500Pt VII · Sec A
Director Through 11/2020
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer/CFO
$0Pt VII · Sec A
Dir to 7/2019 Interim CEO to 12/2020
$0Pt VII · Sec A
Secretary/Chief Legal & Ethics Officer
$0Pt VII · Sec A
Assistant Sec./Chief of Staff
$0Pt VII · Sec A
Interim COO
$0Pt VII · Sec A
Chair
$0Pt VII · Sec A
CEO to 7/2019 Adv Int CEO to 12/2019
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director/Advisor
$0Pt VII · Sec A
Director (from 11/2020)
$0Pt VII · Sec A
Nikole Constas’s $475K as Interim COO is at the 63rd percentile of top reported officer pay among 249 $100M+ human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 8 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Nikole Constas | $475,243 | — | — | — | — |
| Mark Smolinski | $412,594 | $385,439 | $326,893 | $340,228 | $329,878 |
| Tomiquia Moss | — | $403,804 | $349,712 | $364,933 | $347,396 |
| Talia Milgrom-Elcott | $366,438 | $307,571 | $275,991 | $281,147 | $280,500 |
| Kelly Fitzsimmons | — | — | $286,029 | $363,893 | $306,777 |
| Miriam Krinsky | $353,890 | — | — | — | — |
| Amy Lesnick | $340,382 | $319,005 | — | $286,687 | — |
| Melissa Jones | — | $331,059 | — | — | — |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Tides Center executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2Yes
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Updates and questions
Supports social change initiatives by managing projects focused on environmental sustainability, sustainable agriculture, food security, and environmental justice for marginalized communities.
Our summary of the filed mission and programs (Form 990 Part III, line 4), not the words of the organization.
Questions for Tides Center
Your first name shows with your question. Nobody from Tides Center has claimed this page yet, so no one there sees or answers questions until they do.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Schedule I · received and paid
Grants received · from the funders’ 2025 returns
Dated by each funder’s own filing year, which may not match this organization’s fiscal year.
Groundswell Fund$295K
Total grants receivedfrom 18 funders$1.2M
Grants paid · 2,638 grants · $596.5M · 2020–2024
Tides AdvocacyCA · FY2024$13,095,792
Tides FoundationCA · FY2024$8,837,683
Transforming Research Into Action to Improve the Lives of StudentsMI · FY2024$5,362,697
Women Building Up INCNY · FY2024$1,459,854
Haser INCPR · FY2024$826,000
Regents of the University of California at BerkeleyCA · FY2024$800,723
County of SolanoFY2024$725,000
Rockefeller Philanthropy Advisors INCNY · FY2024$621,200
Givsum FoundationCA · FY2024$457,012
Reinvent South Stockton CoalitionCA · FY2024$447,014
The Bronx Documentary CenterNY · FY2024$421,900
First Focus on ChildrenDC · FY2024$405,000
Western Organization of ResourceMT · FY2024$400,000
Washington UniversityMO · FY2024$400,000
Southeast Climate & Energy Network INCFL · FY2024$400,000
Mountain Association for Community Economic Development INCKY · FY2024$400,000
Say Yes Buffalo Scholarship INCNY · FY2024$375,300
Anthropocene AllianceFL · FY2024$300,000
Federal money
Single Audit · Federal Audit Clearinghouse · money spent from federal programs · USAspending
Year ending Dec 2025 · $2.4M federal money spent
State Agency: Farm to School Program Training and CurriculaDepartment of Agriculture · ALN 10.531 · Direct and through National Center for Appropriate Technology and 2 more$504K
Americorps State and National 94.006AmeriCorps · ALN 94.006 · Direct$288K
Community-Based Violence Intervention and Prevention InitiativeDepartment of Justice · ALN 16.045 · Through Boston Public Health Commission and 1 more$275K
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through Ca Department of Health - Sierra Health Foundation and 1 more$230K
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through Ca Department of Health - Sierra Health Foundation$227K
Plus 13 smaller programs.
The auditor reported no findings.
Year ending Dec 2024 · $8.9M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Michigan Department of Health & Human Services$3.0M
Usaid Foreign Assistance for Programs OverseasU.S. Agency for International Development · ALN 98.001 · Direct and through Jsi Research & Training$2.3M
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through Ca Department of Health - Sierra Health Foundation$1.3M
State Agency: Farm to School Program Training and CurriculaDepartment of Agriculture · ALN 10.531 · Direct$488K
Education Research, Development and DisseminationDepartment of Education · ALN 84.305 · Through University of Michigan$376K
Plus 12 smaller programs.
The auditor reported no findings.
Year ending Dec 2023 · $16.2M federal money spent
Usaid Foreign Assistance for Programs OverseasU.S. Agency for International Development · ALN 98.001 · Direct and through Jsi Research Training$6.9M
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Michigan Department of Health & Human Services$4.2M
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through Sierra Health Foundation: Center for Health Program Management$2.2M
Full Service Community Programs (fscs)Department of Education · ALN 84.215 · Through State of Michigan$617K
Education Research Grants ProgramDepartment of Education · ALN 84.305 · Through University of Michigan$436K
Plus 18 smaller programs.
The auditor reported: a weakness in money controls.
Year ending Dec 2022 · $10.3M federal money spent
Usaid Foreign Assistance for Programs OverseasU.S. Agency for International Development · ALN 98.001 · Direct and through Jsi Research & Training$6.1M
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Michigan Department of Health & Human Services$2.3M
Continuum of Care ProgramDepartment of Housing and Urban Development · ALN 14.267 · Through City & County of San Francisco, Ca, Department of Public Health and 1 more$733K
State Administrative Matching Grants for the Supplemental Nutrition Assistance ProgramDepartment of Agriculture · ALN 10.561 · Through Public Health Institute$300K
Full Service Community Programs (fscs)Department of Education · ALN 84.215 · Through State of Michigan$245K
Plus 15 smaller programs.
The auditor reported: a weakness in money controls.
Grants and contracts made straight to it, by federal fiscal year (Oct to Sep), the last 5 years with money and the top agencies. Money that came through a state or another group is not counted here. Last pulled from USAspending Nov 1, 2026.
Estimate: about 2% of its revenue in 2024 came from these federal awards ($4.0M of $265.4M). The federal year and the group's own year do not line up, and one award can pay out over several years.
Federal fiscal year 2025 · $756K · grants $756K
Corporation for National and Community Service$472K
National Science Foundation$300K
Federal fiscal year 2024 · $4.0M · grants $1000K, contracts $3.0M
Department of Labor$3.0M
Department of Agriculture$477K
Corporation for National and Community Service$472K
Federal fiscal year 2023 · $5.0M · grants $2.0M, contracts $2.9M
Department of Labor$2.9M
Department of Education$868K
Corporation for National and Community Service$432K
Federal fiscal year 2022 · $3.3M · grants $3.3M
Department of Agriculture$1.1M
Agency for International Development$1.1M
Department of Health and Human Services$950K
Federal fiscal year 2021 · $4.4M · grants $4.4M
Agency for International Development$4.3M
Department of Agriculture$141K
By the numbers
The FY2020 990, line by line.
Download 990
1The main four
Money inPt VIII
$268.7M
Ln 12
Gifts and grantsLn 1h$250.4M
Fees for servicesLn 2g$16.2M
Investment incomeLn 3$2.3M
Money outPt IX
$197.5M
Ln 25
Programscol B$166.1M
Managementcol C$18.1M
Fundraisingcol D$13.3M
Owns and owesPt X
$222.8M
net assets · Ln 32
Cash and savingsLn 1–2$75.1M
Total assetsLn 16$240.1M
LiabilitiesLn 26$17.3M
PeoplePt VI, VII
19
listed · VII A
PaidVII A5
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$250.4M
Government grantsLn 1e$18.4M
Noncash giftsLn 1g$3.3M
Fundraising eventsLn 1c$543K
Fees for servicesLn 2g$16.2M
Investment incomeLn 3$2.3M
Total revenueLn 12$268.7M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$73.8M
Cash and savings togetherLn 1–2$75.1M
Pledges and grants receivableLn 3$54.5M
Accounts receivableLn 4$2.6M
Prepaid expenses and deferred chargesLn 9$475K
Land, buildings, equipmentLn 10c$1.6M
InvestmentsLn 11–13$103.8M
Other assetsLn 15$2.0M
Total assetsLn 16$240.1M
LiabilitiesLn 26$17.3M
Net assetsLn 32$222.8M
OperationsPt I, VI
EmployeesI 51,097
VolunteersI 62,930
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$1.5M
Noncash gifts receivedSch M Pt I$3.3M
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
| Line | Start FY20 | End FY20 |
|---|---|---|
| Cash and savingsLn 1–2 | $38.1M | $75.1M |
| InvestmentsLn 11–13 | $88.9M | $103.8M |
| Land, buildings, equipmentLn 10c | $1.6M | $1.6M |
| Total assetsLn 16 | $166.2M | $240.1M |
| LiabilitiesLn 26 | $16.8M | $17.3M |
| Net assetsLn 32 | $149.4M | $222.8M |
Business incomeForm 990-T, Part I
| Line | FY24 |
|---|---|
| Gross | $84K |
| Net | $84K |
| Tax | $0 |
5Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $57.7M | $57.7M | ||
| Grants to domestic individualsLn 2 | $1.2M | $1.2M | ||
| Grants and assistance to foreign recipientsLn 3 | $1.5M | $1.5M | ||
| Other salaries and wagesLn 7 | $68.2M | $48.4M | $9.5M | $10.3M |
| Pension plan contributionsLn 8 | $2.3M | $1.7M | $327K | $355K |
| Other employee benefitsLn 9 | $9.0M | $6.4M | $1.3M | $1.4M |
| Payroll taxesLn 10 | $5.2M | $3.7M | $725K | $787K |
| Legal feesLn 11b | $492K | $492K | ||
| Accounting feesLn 11c | $149K | $149K | ||
| Lobbying feesLn 11d | $671K | $671K | ||
| Professional fundraising feesLn 11e | $30K | $30K | ||
| Investment management feesLn 11f | $91K | $91K | ||
| Other fees for servicesLn 11g | $27.8M | $27.7M | $52K | |
| Advertising and promotionLn 12 | $3.2M | $3.2M | $27K | |
| Office expensesLn 13 | $2.2M | $2.2M | ||
| Information technologyLn 14 | $1.2M | $1.2M | $9K | |
| OccupancyLn 16 | $4.9M | $4.9M | $2K | |
| TravelLn 17 | $1.3M | $1.3M | $270 | |
| Conferences, conventions and meetingsLn 19 | $1.8M | $1.8M | $8K | |
| InterestLn 20 | $989 | $989 | ||
| Depreciation, depletion and amortizationLn 22 | $68K | $68K | ||
| InsuranceLn 23 | $797K | $797K | ||
| Other expenses (24a–d)Ln 24 | $6.4M | $752K | $5.6M | $2K |
| All other expensesLn 24e | $1.3M | $1.0M | $320K | |
| Total functional expensesLn 25 | $197.5M | $166.1M | $18.1M | $13.3M |
The full sourced Quadrant report on Tides Center
Everything above stays free. The full report adds:
- One sourced report, every figure cited to its 990 line
- Revenue quality
- Compliance checks run against 4 federal lists
- Red flags with the evaluator crosswalk
- Peer measures
$150 one time, for this organization
Buy this report See a full sample reportFiling history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 LatestFiled with the IRS Nov 14, 2025 | $265.4M | $285.1M | −$19.7M | $274.4M | 990 PDF |
| FY2023Filed with the IRS Sep 29, 2024 | $233.7M | $307.3M | −$73.6M | $292.8M | 990 PDF |
| FY2022Filed with the IRS Nov 14, 2023 | $281.5M | $415.9M | −$134.4M | $361.9M | 990 PDF |
| FY2021Filed with the IRS Nov 14, 2022 | $516.6M | $233.2M | $283.4M | $506.2M | 990 PDF |
| FY2020 ViewingFiled with the IRS Nov 10, 2021 | $268.7M | $197.5M | $71.3M | $222.8M | 990 PDF |
Schedules filed Part IV
A · Public support
C · Political and lobbying
D · Assets and endowments
F · Foreign
G · Fundraising
I · Grants
J · Pay
M · Noncash
O · Explanations
See the full FY2020 990
Part I · Summary $268,746,677 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $171,030,552$250,357,792
I-9 Program service revenuePrior year $27,737,842$16,152,763
I-10 Investment incomePrior year $2,188,364$2,344,268
I-11 Other revenuePrior year −$541,667−$108,146
I-12 Total revenuePrior year $200,415,091$268,746,677
I-13 Grants and similar amounts paidPrior year $19,507,079$60,377,711
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $77,626,185$84,742,131
I-16a Professional fundraising feesPrior year $122,767$29,578
I-17 Other expensesPrior year $58,277,026$52,309,940
I-18 Total expensesPrior year $155,533,057$197,459,360
I-19 Revenue less expensesPrior year $44,882,034$71,287,317
Part III · Program service accomplishments 3 programs, $166,062,831 spent
III-4a Education: in 2020, tides center projects enriched the education of youth and adults living in local, under-served communities, focusing on areas such as leadership development, arts education, health and nutrition, family self-sufficiency, and stem. Internationally, tides center projects provided training in public health practices for healthcare providers and in effective condom usage to prevent the spread of HIV/aids. Other tides center projects instituted a variety of programs that ranged from educating men to advocating against domestic violence, to supporting qualified candidates searching for careers in higher education, to exploring the intersection of the arts and social justice.includes $36,020,097 in grants$99,029,101
III-4b Equity: within our largest area of impact, tides center projects work multilaterally to create more equal opportunity and equitable treatment for all. Projects focus on ethnic and racial equity, economic opportunity, human rights policies, reproductive justice, refugee aid, and increased civic engagement. Several programs worked to end homelessness by providing transitional housing and social services. Others advocated for issues such as the social and economic empowerment of women and girls, access to quality health care, and criminal justice reform.includes $23,351,883 in grants$64,268,701
III-4c Environment: in 2020, tides center projects worked in the areas of environmental sustainability, climate change, and sustainable agriculture practices. Programs worked at the local level to address environmental issues facing low-income, marginalized communities, as well as the national and international levels to spearhead campaigns for the preservation of our natural environment and animal welfare. Tides center projects advocated for a more just, clean, and sustainable world from a variety of perspectives, from reducing environmental mercury exposure to developing regional food systems and enhancing food security to supporting the farm to school food movement.includes $1,005,731 in grants$2,765,029
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VII · Officers, directors and key employees 19 people listed, 5 paid by the organization
VII-1a Tomiquia MossFounder, All Home$347,396
VII-1a Mark SmolinskiPresident - Ending Pandemics$329,878
VII-1a Catherine Lenore AndersonPresident - Asj/Csj$321,731
VII-1a Kelly FitzsimmonsFnder/Man Dir - Proj Evident$306,777
VII-1a Talia Milgrom-ElcottExec Dir, Starfish Institute$280,500
VII-1a Cheryl D AlstonDirector$0
VII-1a Edward G LloydDirector$0
VII-1a Jacob WeldonDirector/Advisor$0
VII-1a Jason WingardDirector$0
VII-1a Jennifer Marie LandigAssistant Sec./Chief of Staff$0
VII-1a Judith HillTreasurer/CFO$0
VII-1a Kriss DeiglmeierCEO to 7/2019 Adv Int CEO to 12/2019$0
VII-1a Marc DiazDirector (from 11/2020)$0
VII-1a Michael FernandezChair$0
VII-1a Michael MosbyInterim COO$0
VII-1a Peter MellenDirector Through 11/2020$0
VII-1a Suneela JainSecretary/Chief Legal & Ethics Officer$0
VII-1a Suzanne NossellDirector$0
VII-1a Tuti ScottDir to 7/2019 Interim CEO to 12/2020$0
Part VIII · Statement of revenue $268,746,677 across 11 lines filed
Lines not itemized here account for $558,207 of total revenue; see the IRS return.
VIII-1c Fundraising events$543,006
VIII-1d Related organizations$9,078,503
VIII-1e Government grants$18,412,187
VIII-1f All other contributions, gifts and grants$222,324,096
VIII-1g Noncash contributions (included above)$3,302,759
VIII-1h Total contributions, gifts and grants$250,357,792
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,594,556$15,594,556
VIII-3 Investment incomeExcluded from tax $2,344,268$2,344,268
VIII-8 Net income from fundraising eventsExcluded from tax −$125,646−$125,646
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $17,500$17,500
VIII-12 Total revenueRelated to mission $16,152,763 · Unrelated business $17,500 · Excluded from tax $2,218,622$268,746,677
Part IX · Statement of functional expenses $197,459,360 across 24 lines filed
IX-1 Grants to domestic organizationsPrograms $57,688,480$57,688,480
IX-2 Grants to domestic individualsPrograms $1,153,567$1,153,567
IX-3 Grants and assistance to foreign recipientsPrograms $1,535,664$1,535,664
IX-7 Other salaries and wagesPrograms $48,385,839 · Management $9,501,903 · Fundraising $10,309,068$68,196,810
IX-8 Pension plan contributionsPrograms $1,667,149 · Management $327,391 · Fundraising $355,202$2,349,742
IX-9 Other employee benefitsPrograms $6,379,024 · Management $1,252,698 · Fundraising $1,359,112$8,990,834
IX-10 Payroll taxesPrograms $3,692,782 · Management $725,180 · Fundraising $786,783$5,204,745
IX-11b Legal feesManagement $492,378$492,378
IX-11c Accounting feesManagement $148,970$148,970
IX-11d Lobbying feesPrograms $670,532$670,532
IX-11e Professional fundraising feesFundraising $29,578$29,578
IX-11f Investment management feesManagement $90,555$90,555
IX-11g Other fees for servicesPrograms $27,725,029 · Fundraising $51,871$27,776,900
IX-12 Advertising and promotionPrograms $3,217,239 · Fundraising $26,537$3,243,776
IX-13 Office expensesPrograms $2,176,562$2,176,562
IX-14 Information technologyPrograms $1,197,040 · Fundraising $9,141$1,206,181
IX-16 OccupancyPrograms $4,924,264 · Fundraising $1,779$4,926,043
IX-17 TravelPrograms $1,278,997 · Fundraising $270$1,279,267
IX-19 Conferences, conventions and meetingsPrograms $1,750,036 · Fundraising $7,636$1,757,672
IX-20 InterestPrograms $989$989
IX-22 Depreciation, depletion and amortizationPrograms $67,649$67,649
IX-23 InsurancePrograms $796,664$796,664
IX-24 Other expenses (24a–d)Programs $751,647 · Management $5,598,687 · Fundraising $1,610$6,351,944
IX-24e All other expensesPrograms $1,003,678 · Fundraising $320,180$1,323,858
IX-25 Total functional expensesPrograms $166,062,831 · Management $18,137,762 · Fundraising $13,258,767$197,459,360
Part X · Balance sheet $240,098,427 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $3,499,917$1,231,922
X-2 Savings and temporary cash investmentsStart of year $34,570,730$73,830,879
X-3 Pledges and grants receivableStart of year $32,895,382$54,524,559
X-4 Accounts receivableStart of year $1,581,908$2,601,743
X-9 Prepaid expenses and deferred chargesStart of year $761,617$475,020
X-10c Land, buildings and equipment, netStart of year $1,576,677$1,636,464
X-11 Publicly traded securitiesStart of year $88,917,426$103,841,053
X-15 Other assetsStart of year $2,411,193$1,956,787
X-16 Total assetsStart of year $166,214,850$240,098,427
X-17 Accounts payable and accrued expensesStart of year $10,117,591$9,272,808
X-18 Grants payableStart of year $1,771,444$293,476
X-19 Deferred revenueStart of year $231,200$248,278
X-21 Escrow or custodial accountsStart of year $246,859$158,077
X-25 Other liabilitiesStart of year $4,436,994$7,314,255
X-26 Total liabilitiesStart of year $16,804,088$17,286,894
X-27 Net assets without donor restrictionsStart of year $64,273,863$96,764,529
X-28 Net assets with donor restrictionsStart of year $85,136,899$126,047,004
X-32 Total net assets or fund balancesStart of year $149,410,762$222,811,533
X-33 Total liabilities and net assetsStart of year $166,214,850$240,098,427
Part XI · Reconciliation of net assets $222,811,533 net assets at year end
XI-1 Total revenue$268,746,677
XI-2 Total expenses$197,459,360
XI-3 Revenue less expenses$71,287,317
XI-4 Net assets at start of year$149,410,762
XI-5 Net unrealized gains (losses) on investments$2,113,454
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$222,811,533
Form 990 e-file FY2020 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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