Liabilities / Assets
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
Rhode Island Life & Health Insurance Guaranty Association
EIN 05-0420932 • 501(c)6 • Providence, RI
Profile
Maintain public confidence in the promises of insurers by paying claims of insolvent insurance companies licensed to write life, annuity and health insurance in Rhode Island
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
6th percentile
Higher top officer pay than 6% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Balance Sheet
Assets
Up$8,709,237
Up $6,119,971 (+236%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$8,709,237
Up $6,119,971 (+236%) from 2024
Revenue
Up$73,688,018
Up $73,594,625 (+78801%) from 2024
Expenses
Up$67,568,047
Up $67,275,934 (+23031%) from 2024
Net Income
Up$6,119,971
Up $6,318,691 (+3180%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $8,709,237
- Liabilities
- $0
- Net assets
- $8,709,237
- Revenue
- $73,688,018
- Expenses
- $67,568,047
- Net income
- $6,119,971
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Nov 29, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $195,378,933
Mission and Program Overview
Mission
Maintain public confidence in the promises of insurers by paying claims of insolvent insurance companies licensed to write life, annuity and health insurance in Rhode Island
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $186,455 | $6,620,962 | ▲ $6,434,507 |
| Investments in Publicly Traded Securities | $2,285,477 | $1,889,614 | ▼ $395,863 |
| Cash and Non-Interest-Bearing Accounts | $117,334 | $198,661 | ▲ $81,327 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $2,589,266 | $8,709,237 | ▲ $6,119,971 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,589,266 | $8,709,237 | ▲ $6,119,971 |
| Total Net Assets Fund Balance | $2,589,266 | $8,709,237 | ▲ $6,119,971 |
| Total Liabilities and Net Assets / Fund Balance | $2,589,266 | $8,709,237 | ▲ $6,119,971 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Margarett Sperry Esq | Executive Direc | PT | $79,583 | $79,583 |
| Brooks R Magratten | Executive Direc | PT | $20,000 | $20,000 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $72,959,295
- Investment Income
- $728,723
- Other Revenue
- $0
- Change in Net Assets
- $6,119,971
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $73,688,018
- Total Revenue per Audited Statements
- $73,688,018
- Total Revenue per Form 990
- $73,688,018
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $67,472,715 |
| Salaries, Compensation, and Employee Benefits | $95,332 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $79,583 |
| Fees for Services Accounting | - | - | - | $36,238 |
| Fees for Services Legal | - | - | - | $29,000 |
| Information Technology | - | - | - | $24,211 |
| Occupancy | - | - | - | $20,029 |
| Fees for Services Management | - | - | - | $20,000 |
| Travel | - | - | - | $12,673 |
| Other Salaries and Wages | - | - | - | $8,500 |
| Office Expenses | - | - | - | $7,899 |
| Payroll Taxes | - | - | - | $7,249 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $6,706 |
| Other Expenses | - | - | - | $3,550 |
| Insurance | - | - | - | $711 |
| Total Functional Expenses | $0 | $0 | $0 | $67,568,047 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $67,568,047 |
| Total Expenses per Audited Statements | $67,568,047 |
| Total Expenses per Form 990 | $67,568,047 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Each company licensed to do Life, Health, or Annuity business in Rhode Island is required to be a member.”
Form 990, Part VI, Section A, Line 7A
“It is the member companies who elect the board of directors. The board of directors of the association are the member companies and the individuals named are the representatives chosen by the board member as its representative.”
Form 990, Part VI, Section A, Line 7B
“The Rhode Island commissioner of insurance approves the nominees for membership on the board of directors. Any action of the board of directors may also be appealed to the commissioner of insurance.”
Form 990, Part VI, Section A, Line 9
“Amica Life Insurance CompanyAlex Bogdanov DirectorPO Box 6008Providence, RI 02865-6008Guardian Life Insurance Company of AmericaEric C. DuPont Director101 Archer Street, 21st FloorBoston, MA 02110Fidelity Investments Life Insurance CompanyLiane Latham Director245 Summer StreetBoston, MA 02210The Savings Bank Mutual Life Insurance Company of MassachusettsMatthew C. Regan III Chairman & DirectorOne Linscott RoadWoburn, MA 01801Rhode Island Division of InsuranceMatthew Gendron Director1511 Pontiac Ave., Bldg. 69-2Cranston, RI 02920UnitedHealthcare Insurance CompanyScott E. Sebastian Director185 Asylum StreetMail Stop: CT039-020AHartford, CT 06103The Prudential Insurance Company of AmericaHugh Barrett Vice Chairman & Director444-A North Main Street, PMB 290East Longmeadow, MA 01028 New York Life Insurance CompanyKatelynn Eckert Director51 Madison Avenue, New York, NY 10010Northwestern Mutual Life Insurance CompanyMichael A. Reis, Secretary-Treasurer & Director720 E. Wisconsin AvenueMilwaukee, WI 53202-4797Metropolitan Life Insurance CompanyKerri E. Cutry Director200 Park Avenue, 5th FloorNew York, NY 10166”
Form 990, Part VI, Section B, Line 11B
“Copy of Form 990 submitted to each board member for comment prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Each year all directors and consultants of the association are required to complete a conflict of interest questionnaire. The conflict of interest policy is enforced by the officers or the board of directors of the association in accordance with the policy.”
Form 990, Part VI, Section B, Line 15A
“Comparable compensation of the staff of other Guaranty Associations (especially New England)is considered together with experience, knowledge and the number of hours worked over the past fiscal year”
Form 990, Part VI, Section B, Line 15B
“Comparable compensation of the staff of other Guaranty Associations (especially New England)is considered together with experience, knowledge and the number of hours worked over the past fiscal year”
Form 990, Part VI, Section C, Line 19
“Governing documents, conflict of interest policy and financial statements are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Rhode Island Life & Health Insurance
- EIN
- 05-0420932
- Phone
- 4014903422
- Address
- One Citizens Plaza 10th Floor, Providence, RI 02903
Signing Officer
- Name
- Brooks R Magratten
- Title
- Executive Direc
- Signed
- 2025-11-29
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1986
- Legal Domicile
- Ri
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 2
Preparer
- Firm
- Ward Fisher & Company LLP
- Address
- 250C Centerville Road, Warwick, RI 02886
- Preparer
- Armen Garabedian
- Phone
- 4013846464
Supplemental Narrative
Financial Statement Notes
Part X : FIN48 Footnote
“Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained by the IRS. Management has analyzed the tax positions taken by the Association and has concluded that as of September 30, 2025, all tax positions taken or expected to be taken would more likely than not be sustained upon examination. The Association is subject to routine tax audits by taxing juridictions; however, there are currently no audits for any tax periods in progress.”
Raw XML Appendix312 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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| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 95332 |
| IRS990/CYTotalExpensesAmt | 0 | 67568047 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 20000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 6706 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Margarett Sperry Esq |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Brooks R Magratten |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 79583 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 20000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Direc |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Executive Direc |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 391632 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 122082547 |
| IRS990/GrossReceiptsAmt | 0 | 195378933 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/LocalChaptersInd | 0 | false |
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| IRS990/MembersOrStockholdersInd | 0 | true |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8709237 |
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| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 1 | NOLHGA Dues & Assessments |
| IRS990/OtherExpensesGrp/Desc | 2 | Miscellaneous |
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| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 67568047 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained by the IRS. Management has analyzed the tax positions taken by the Association and has concluded that as of September 30, 2025, all tax positions taken or expected to be taken would more likely than not be sustained upon examination. The Association is subject to routine tax audits by taxing juridictions; however, there are currently no audits for any tax periods in progress. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Each company licensed to do Life, Health, or Annuity business in Rhode Island is required to be a member. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | It is the member companies who elect the board of directors. The board of directors of the association are the member companies and the individuals named are the representatives chosen by the board member as its representative. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Rhode Island commissioner of insurance approves the nominees for membership on the board of directors. Any action of the board of directors may also be appealed to the commissioner of insurance. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Amica Life Insurance CompanyAlex Bogdanov DirectorPO Box 6008Providence, RI 02865-6008Guardian Life Insurance Company of AmericaEric C. DuPont Director101 Archer Street, 21st FloorBoston, MA 02110Fidelity Investments Life Insurance CompanyLiane Latham Director245 Summer StreetBoston, MA 02210The Savings Bank Mutual Life Insurance Company of MassachusettsMatthew C. Regan III Chairman & DirectorOne Linscott RoadWoburn, MA 01801Rhode Island Division of InsuranceMatthew Gendron Director1511 Pontiac Ave., Bldg. 69-2Cranston, RI 02920UnitedHealthcare Insurance CompanyScott E. Sebastian Director185 Asylum StreetMail Stop: CT039-020AHartford, CT 06103The Prudential Insurance Company of AmericaHugh Barrett Vice Chairman & Director444-A North Main Street, PMB 290East Longmeadow, MA 01028 New York Life Insurance CompanyKatelynn Eckert Director51 Madison Avenue, New York, NY 10010Northwestern Mutual Life Insurance CompanyMichael A. Reis, Secretary-Treasurer & Director720 E. Wisconsin AvenueMilwaukee, WI 53202-4797Metropolitan Life Insurance CompanyKerri E. Cutry Director200 Park Avenue, 5th FloorNew York, NY 10166 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Copy of Form 990 submitted to each board member for comment prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Each year all directors and consultants of the association are required to complete a conflict of interest questionnaire. The conflict of interest policy is enforced by the officers or the board of directors of the association in accordance with the policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Comparable compensation of the staff of other Guaranty Associations (especially New England)is considered together with experience, knowledge and the number of hours worked over the past fiscal year |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Comparable compensation of the staff of other Guaranty Associations (especially New England)is considered together with experience, knowledge and the number of hours worked over the past fiscal year |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Governing documents, conflict of interest policy and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, Line 19 |
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| IRS990/USAddress/AddressLine1Txt | 0 | One Citizens Plaza 10th Floor |
| IRS990/USAddress/CityNm | 0 | Providence |
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| IRS990/USAddress/ZIPCd | 0 | 02903 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | www.rilifega.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Brooks R Magratten |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Direc |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Rhode Island Life & Health Insurance |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Guaranty Assoc co Pierce Atwood LLP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RHOD |
| ReturnHeader/Filer/EIN | 0 | 050420932 |
| ReturnHeader/Filer/PhoneNum | 0 | 4014903422 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | One Citizens Plaza 10th Floor |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Providence |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02903 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 050234540 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Ward Fisher & Company LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 250C Centerville Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Warwick |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02886 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4013846464 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Armen Garabedian |
| ReturnHeader/ReturnTs | 0 | 2025-12-03T07:00:33-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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