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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
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        <BOYAmt>1934423</BOYAmt>
        <EOYAmt>1550144</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-86587</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-297692</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleC documentId="IRS990ScheduleC" softwareId="24020961" softwareVersionNum="2024v5.1">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule C, Part IV CLARIFICATION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAD ZERO POLITICAL OR LOBBYING-RELATED EXPENSES IN 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
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        <Desc>Closely-held equity interests</Desc>
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      <OtherSecuritiesGrp>
        <Desc>Financial derivatives</Desc>
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      <OtherSecuritiesGrp>
        <Desc>RBB FREE MARKET FIXED INCOME</Desc>
        <BookValueAmt>384315</BookValueAmt>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>RBB FREE MARKET INTL EQUITY</Desc>
        <BookValueAmt>268202</BookValueAmt>
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      <OtherSecuritiesGrp>
        <Desc>RBB FREE MARKET US EQUITY</Desc>
        <BookValueAmt>371271</BookValueAmt>
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      <OtherSecuritiesGrp>
        <Desc>FDIC CASH RESERVES</Desc>
        <BookValueAmt>18890</BookValueAmt>
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      <TotalBookValueSecuritiesAmt>1042678</TotalBookValueSecuritiesAmt>
      <OtherAssetsOrgGrp>
        <Desc>REAL ESTATE PRIVATE INVESTMENTS</Desc>
        <BookValueAmt>100000</BookValueAmt>
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      <TotalBookValueOtherAssetsAmt>100000</TotalBookValueOtherAssetsAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020961" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7a Members or stockholders electing members of governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>VOTING STRUCTURE: GUARDIAN INDEPENDENT OPERATOR ASSOCIATION, INC. IS BOARD MANAGED AND HAS SEVEN VOTING MEMBERS, ALL HAVE VOTING RIGHTS ON ALL MATTERS BROUGHT BEFORE THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABILITY TO MEMBERS: THE CURRENT YEAR'S FORM 990 IS UPLOADED TO THE COMPANY PORTAL, AND THE BOARD IS NOTIFIED VIA EMAIL THAT THE FORM IS AVAILABLE FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPLIANCE WITH CONFLICT OF INTEREST POLICY: DURING MEETINGS, THE BOARD DISCUSSES AND DOCUMENTS ISSUES IF THEY ARISE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS: GIOA WILL MAKE ITS MOST RECENTLY FILED 990 REPORT AVAILABLE TO THE PUBLIC FOR INSPECTION VIA IN-PERSON REQUESTS THE FIRST WEEK OF EACH CALENDAR YEAR OR VIA WRITTEN REQUEST VIA POSTCARD TO GIOA OFFICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 15A &amp; 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>DETERMINING COMPENSATION: THE BOARD CONTRACTS WITH OUTSIDE COUNSEL REGARDING APPROPRIATE MARKET COMPARABLES. THE BOARD REVIEWS THE MARKET STUDY WITH COUNSEL AND DETERMINES APPROPRIATE COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>