Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 04-2104304 • 501(c)3 • Newton Lower Falls, MA
Profile
Hills and falls strives to provide a quality, play-based education in a safe, diverse, and nurturing environment with the support of a strong and cohesive community of families and staff.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Assets
Up$465,784
Up $42,170 (+10.0%) from 2023
Liabilities
Up$238,391
Up $170,126 (+249%) from 2023
Net Assets
Down$227,393
Down $127,956 (-36%) from 2023
Revenue
Down$270,800
Down $160,229 (-37%) from 2023
Expenses
Down$396,464
Down $559 (-0.1%) from 2023
Net Income
Down-$125,664
Down $159,670 (-470%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Hills and falls strives to provide a quality, play-based education in a safe, diverse, and nurturing environment with the support of a strong and cohesive community of families and staff.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $417,579 | $462,041 | ▲ $44,462 |
| Land, Buildings, and Equipment, Net | $6,035 | $3,743 | ▼ $2,292 |
| Total Assets | $423,614 | $465,784 | ▲ $42,170 |
| Liabilities | |||
| Deferred Revenue | $8,178 | $160,407 | ▲ $152,229 |
| Other Liabilities | $43,187 | $56,534 | ▲ $13,347 |
| Accounts Payable and Accrued Expenses | $16,900 | $21,450 | ▲ $4,550 |
| Total Liabilities | $68,265 | $238,391 | ▲ $170,126 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $355,349 | $227,393 | ▼ $127,956 |
| Total Net Assets Fund Balance | $355,349 | $227,393 | ▼ $127,956 |
| Total Liabilities and Net Assets / Fund Balance | $423,614 | $465,784 | ▲ $42,170 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $3,743 | $130,248 | $133,991 |
| Name | Title |
|---|---|
| Dara Warn | Co-president |
| Kathryn Mackintosh | Co-president |
| Carrie Beard | Director |
| Dana Robinson | Director |
| Galit Schamberg | Director |
| Jen Shea | Director |
| Jennifer Bardsley | Director |
| Lesley Prowda | Director |
| Meredith Berger | Director |
| Teresa Peters | Director |
| Melissa Decina | Executive Di |
| Doreen Ho | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $303,586 |
| Other Expenses | $92,878 |
| Total Fundraising Expense | $3,241 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $300,595 | - | - | $300,595 |
| Occupancy | $47,668 | $1,229 | $410 | $49,307 |
| Insurance | $9,713 | $304 | $101 | $10,118 |
| All Other Expenses | $3,151 | $3,350 | $17 | $6,518 |
| Fees for Services Accounting | - | $4,550 | - | $4,550 |
| Payroll Taxes | $2,991 | - | - | $2,991 |
| Other Expenses | $4,013 | - | $2,713 | $2,713 |
| Office Expenses | $873 | - | - | $873 |
| Advertising | $310 | - | - | $310 |
| Total Functional Expenses | $383,790 | $9,433 | $3,241 | $396,464 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $398,756 |
| Expenses per Audited Statements | $396,464 |
| Total Expenses per Form 990 | $396,464 |
| Expenses Not Reported on Form 990 | $2,292 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Payroll | $46,534 |
| Prior Year Fundraising | $10,000 |
“Board members review a draft prior to filing.”
“AVAILABLE UPON REQUEST.”
“Book / tax depreciation difference -2,292”
“Book / tax depreciation difference 2,292”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21450 |
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| IRS990/ActivityOrMissionDesc | 0 | HILLS AND FALLS STRIVES TO PROVIDE A QUALITY, PLAY-BASED EDUCATION IN A SAFE, DIVERSE, AND NURTURING ENVIRONMENT WITH THE SUPPORT OF A STRONG AND COHESIVE COMMUNITY OF FAMILIES AND STAFF. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 310 |
| IRS990/AllOtherContributionsAmt | 0 | 55145 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 17 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3350 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3151 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6518 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THE CORPORATION |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 258 CONCORD STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEWTON LOWER FALLS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02462 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -125664 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 303586 |
| IRS990/CYTotalExpensesAmt | 0 | 396464 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3241 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 270800 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 160407 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | QUALITY PRESCHOOL EDUCATION WHILE OFFERING AN OPPORTUNITY FOR PARENTS/GUARDIANS TO BECOME INVOLVED AND SHARE THE EXPERIENCE WITH THEIR CHILDREN. |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4550 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1948 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
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| IRS990/GrossReceiptsAmt | 0 | 270800 |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 304 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9713 |
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| IRS990/OtherExpensesGrp/Desc | 0 | ENRICHMENT PROGRAMS |
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| IRS990/OtherExpensesGrp/Desc | 2 | STAFF DEVELOPMENT |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8445 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6031 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4013 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8445 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6031 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4013 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2713 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 56534 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 300595 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 300595 |
| IRS990/OtherWebsiteInd | 0 | X |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 2991 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2991 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
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| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MINI CAMP |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 69824 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 12160 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 128351 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 69824 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 12160 |
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| IRS990/PYTotalExpensesAmt | 0 | 397023 |
| IRS990/PYTotalRevenueAmt | 0 | 431029 |
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| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990/RevenueAmt | 0 | 210335 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 396464 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2292 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 46534 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 10000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PAYROLL |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PRIOR YEAR FUNDRAISING |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 270800 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 2,292 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 396464 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 56534 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 270800 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 270800 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 398756 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL'S NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE BROCHURE GIVEN TO EVERYONE INTERESTED IN LEARNING ABOUT HILLS & FALLS. THE POLICY IS ALSO AVAILABLE ON THE WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOARD MEMBERS REVIEW A DRAFT PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOOK / TAX DEPRECIATION DIFFERENCE -2,292 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 465784 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 423614 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 465784 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 55145 |
| IRS990/TotalEmployeeCnt | 0 | 13 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 3241 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 9433 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 383790 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 396464 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 68265 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 238391 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 68265 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 238391 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 355349 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 227393 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 383790 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 210335 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 5320 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 210335 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 270800 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 423614 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 465784 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 258 CONCORD STREET |
| IRS990/USAddress/CityNm | 0 | NEWTON LOWER FALLS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02462 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | WWW.HILLSANDFALLS.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MELISSA DECINA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6179642086 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HILLS & FALLS COMMUNITY NURSERY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HILL |
| ReturnHeader/Filer/EIN | 0 | 042104304 |
| ReturnHeader/Filer/PhoneNum | 0 | 6179642086 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 258 CONCORD STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEWTON LOWER FALLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02462 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 272630858 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GONZALEZ AND ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 14 PAGE TERRACE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STOUGHTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02072 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7813441040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LILLIAN GONZALEZ CPA MST CSEP CSRP |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T15:30:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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