Civic Intelligence

1851 Center for Constitutional Law

EIN 27-1636436 • 501(c)3 • Columbus, OH

Profile

To defend human rights and constitutional rights.

122 E Main StColumbus, OH 43215

n/A

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-209%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$170,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 235.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

-3.4%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-90%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,551,227

Down $55,007 (-3.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,551,227

Down $55,007 (-3.4%) from 2023

Revenue

Down

$72,309

Down $634,810 (-90%) from 2023

Expenses

Down

$223,189

Down $12,358 (-5.2%) from 2023

Net Income

Down

-$150,880

Down $622,452 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2017: $900,338Liabilities 2017: $0Net Assets 2017: $900,3382017Assets 2018: $926,508Liabilities 2018: $0Net Assets 2018: $926,5082018Assets 2019: $1,112,368Liabilities 2019: $0Net Assets 2019: $1,112,3682019Assets 2020: $1,248,183Liabilities 2020: $0Net Assets 2020: $1,248,1832020Assets 2021: $1,248,199Liabilities 2021: $0Net Assets 2021: $1,248,1992021Assets 2022: $1,292,636Liabilities 2022: $0Net Assets 2022: $1,292,6362022Assets 2023: $1,606,234Liabilities 2023: $0Net Assets 2023: $1,606,2342023Assets 2024: $1,551,227Liabilities 2024: $0Net Assets 2024: $1,551,2272024

Highlighted filing

2024

Assets$1,551,227
Liabilities$0
Net Assets$1,551,227

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $182,397Expenses 2017: $163,998Net Income 2017: $18,3992017Revenue 2018: $209,764Expenses 2018: $183,594Net Income 2018: $26,1702018Revenue 2019: $378,411Expenses 2019: $192,551Net Income 2019: $185,8602019Revenue 2020: $179,012Expenses 2020: $218,693Net Income 2020: -$39,6812020Revenue 2021: $115,299Expenses 2021: $198,702Net Income 2021: -$83,4032021Revenue 2022: $64,900Expenses 2022: $199,937Net Income 2022: -$135,0372022Revenue 2023: $707,119Expenses 2023: $235,547Net Income 2023: $471,5722023Revenue 2024: $72,309Expenses 2024: $223,189Net Income 2024: -$150,8802024

Highlighted filing

2024

Revenue$72,309
Expenses$223,189
Net Income-$150,880

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 16, 2025
Return Version
2024v5.1
Gross Receipts
$72,309
Mission and Program Overview

Mission

To defend human rights and constitutional rights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,606,234$1,551,227▼ $55,007
Investments in Publicly Traded Securities$876,941$1,002,834▲ $125,893
Savings and Temporary Cash Investments$407,000$406,740▼ $260
Cash and Non-Interest-Bearing Accounts$322,293$141,653▼ $180,640
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,606,234$1,551,227▼ $55,007
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,606,234$1,551,227▼ $55,007
Total Liabilities and Net Assets / Fund Balance$1,606,234$1,551,227▼ $55,007
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maurice a ThompsonExecutive DirectorFT$170,000$170,000

Board Members and Trustees

NameTitle
Andrew MayleBoard Member
Bradley a SmithBoard Member
Christopher P FinneyBoard Member
Michael GabrailBoard Member
Ronald McmasterBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$41,795
Program Service Revenue
$0
Investment Income
$30,514
Other Revenue
$0
All Other Contributions
$41,795
Change in Net Assets
$-150,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,714
Other Expenses$41,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$170,000-$170,000
Occupancy-$21,600-$21,600
Payroll Taxes-$11,714-$11,714
Office Expenses-$3,292-$3,292
Travel-$2,554-$2,554
Fees for Services Accounting-$2,536-$2,536
Other Expenses-$1,247-$1,247
Advertising-$1,061-$1,061
Information Technology-$768-$768
Conferences and Meetings-$451-$451
Total Functional Expenses$0$223,189$0$223,189
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The independent tax accountant prepared these forms and returned them to the director for review. The director then provided the 990 to the board.

Form 990, Part VI, Section B, Line 12C

Any board member with a potential conflict of interest discloses that interest and is then recused from any vote related to the matter.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director is set by the board of directors (absent the executive director), who, as law professors, chairman of other public interest law firms and non-profit entities, and proprietors of private law firms, have extensive familiarity with the market rates of compensation for attorneys, public interest attorneys, and non-profit managers. By such metric, the current compensation of the executive director is below market.

Form 990, Part VI, Section C, Line 19

The governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
1851 Center for Constitutional Law
EIN
27-1636436
Phone
6143409817
Address
122 E MAIN ST, COLUMBUS, OH 43215

Signing Officer

Name
Maurice a Thompson
Title
Executive Director
Phone
6143409817
Signed
2025-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maurice a Thompson
Formed
2010
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
1
Volunteers
0

Preparer

Firm
William Vaughan Company
Address
145 CHESTERFIELD LANE, MAUMEE, OH 43537
Preparer
Michael L Richter
Phone
4198911040
Supplemental Narrative

Additional Explanations

LIST OF ACTIONS TAKEN PURSUANT TO EXEMPT PURPOSE IN 2024:

1. Cf homes v. City of north canton, ohio. The 1851 center initiated this case to protect the property rights and privacy rights of ohio tenants and landlords who are threatened with governmental searches of their private homes without probable cause through ohio cities' employment of "administrative warrant applications," which the city of north canton claims do not require a demonstration of probable cause prior to issuance of a search warrant. The homeowners and tenants seek a holding that, pursuant to the ohio constitution, cities must prove some evidence of a need to search a property before a search warrant to inspect the entirety of that property may be granted. This case is on appeal at the ohio supreme court. 2. Havel v. City of kent, ohio. In this case, the 1851 center seeks to protect the property, contractual, and privacy rights of ohio homeowners, tenants, landlords, and other unrelated individuals seeking to dwell together within the same home. The homeowner argues that the ohio constitution is more protective of homeowners' property rights than the federal constitutional baseline, such that the city of kent's occupancy restriction forbidding more than two unrelated individuals from dwelling together within his six-bedroom home is unconstitutional as applied to such properties. This case seeks to build on the 1851 center's 2019 victory in federal court on the same subject in yoder v. City of bowling green, ohio. 3. City of painesville, ohio v. Cattell. In this case, 1851 center represents a group of homeowners who own homes adjacent to the city's sidewalks facing criminal charges for not repairing or updating the city of painesville's public sidewalks. Seeking to protect the homeowners' property rights, liberty, and freedom from unlawful taxation and assessments, the 1851 center moved to dismiss all criminal charges against the homeowners. That motion was successful. 4. Menkhaus v. City of milford, ohio. The 1851 center initiated this case in 2022 to protect the property rights of owners of short-term-rental properties within the city of milford, which has sought to ban all short-term rentals when either (1) arbitrarily vetoed by a nearby neighbor; or (2) the rental is not occupied by the owner as his or her primary residence. This case remains pending in the federal district court for the southern district of ohio. 5. Crossroads v. City of cleveland heights, ohio. The 1851 center initiated this case in 2023 to guarantee the equal protection of homeowners who lease homes within the city of cleveland heights, ohio but do not reside within that city or the county within which it is located. Such "outsiders" are forced to pay twice the rental registration/licensing fees of similarly-situated homeowners who reside within the city. This case remains pending in the federal district court for the northern district of ohio, with the court having certified a class of nonresident homeowners subjected to the penalty. 6. The 1851 center educated the ohio general assembly on the importance of property tax reform to ohioans. 7. The 1851 center's director discussed constitutional rights at a myriad of live events, and through a myriad of media outlets, including television, radio, and print.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0170000
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD SET THE 2024 SALARY OF THE EXECUTIVE DIRECTOR THROUGH A DISCUSSION AND VOTE WITHOUT THE EXECUTIVE DIRECTOR PRESENT. THE BOARD CONSISTS OF INDIVIDUALS OPERATING LAW FIRMS IN OHIO, OPERATING PUBLIC INTEREST LAW FIRMS, ATTORNEYS, LAW PROFESSORS, AND INDIVIDUALS OPERATING PRIVATE BUSINESSES. ACCORDINGLY, THE BOARD BEGAN WITH AN EXCELLENT BASE OF KNOWLEDGE REGARDING THE (1) MARKET RATE FOR A LITIGATION-FOCUSED ATTORNEY AND NON-PROFIT OPERATOR WITH TWENTY YEARS OF EXPERIENCE, SUCH AS THE EXECUTIVE DIRECTOR; AND (2) THE EXECUTIVE DIRECTOR'S BODY OF WORK AND RESULTS. THE BOARD ALSO TOOK ACCOUNT OF THE FACT THE EXECUTIVE DIRECTOR RECEIVES NO HEALTH CARE OR RETIREMENT BENEFITS FROM THE ORGANIZATION. THE BOARD ALSO TOOK THE SALARY OF ATTORNEYS EMPLOYED AT PUBLIC INTEREST LAW FIRMS, AND COMPENSATION IS SIMILAR TO THE 1851 CENTER, BOTH WITHIN AND OUTSIDE OF THE TRADE ASSOCIATION TO WHICH 1851 CENTER BELONGS, AS WELL AS ATTORNEYS EMPLOYED IN ACADEMIA WITHIN OHIO. THIS INFORMATION WAS ACQUIRED THROUGH PERSONAL KNOWLEDGE, REVIEWS OF OTHER ORGANIZATIONS' FORMS 990, AND SURVEY DATA.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VII, SECTION A, COLUMN D:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE INDEPENDENT TAX ACCOUNTANT PREPARED THESE FORMS AND RETURNED THEM TO THE DIRECTOR FOR REVIEW. THE DIRECTOR THEN PROVIDED THE 990 TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY BOARD MEMBER WITH A POTENTIAL CONFLICT OF INTEREST DISCLOSES THAT INTEREST AND IS THEN RECUSED FROM ANY VOTE RELATED TO THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS (ABSENT THE EXECUTIVE DIRECTOR), WHO, AS LAW PROFESSORS, CHAIRMAN OF OTHER PUBLIC INTEREST LAW FIRMS AND NON-PROFIT ENTITIES, AND PROPRIETORS OF PRIVATE LAW FIRMS, HAVE EXTENSIVE FAMILIARITY WITH THE MARKET RATES OF COMPENSATION FOR ATTORNEYS, PUBLIC INTEREST ATTORNEYS, AND NON-PROFIT MANAGERS. BY SUCH METRIC, THE CURRENT COMPENSATION OF THE EXECUTIVE DIRECTOR IS BELOW MARKET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt41. CF HOMES V. CITY OF NORTH CANTON, OHIO. THE 1851 CENTER INITIATED THIS CASE TO PROTECT THE PROPERTY RIGHTS AND PRIVACY RIGHTS OF OHIO TENANTS AND LANDLORDS WHO ARE THREATENED WITH GOVERNMENTAL SEARCHES OF THEIR PRIVATE HOMES WITHOUT PROBABLE CAUSE THROUGH OHIO CITIES' EMPLOYMENT OF "ADMINISTRATIVE WARRANT APPLICATIONS," WHICH THE CITY OF NORTH CANTON CLAIMS DO NOT REQUIRE A DEMONSTRATION OF PROBABLE CAUSE PRIOR TO ISSUANCE OF A SEARCH WARRANT. THE HOMEOWNERS AND TENANTS SEEK A HOLDING THAT, PURSUANT TO THE OHIO CONSTITUTION, CITIES MUST PROVE SOME EVIDENCE OF A NEED TO SEARCH A PROPERTY BEFORE A SEARCH WARRANT TO INSPECT THE ENTIRETY OF THAT PROPERTY MAY BE GRANTED. THIS CASE IS ON APPEAL AT THE OHIO SUPREME COURT. 2. HAVEL V. CITY OF KENT, OHIO. IN THIS CASE, THE 1851 CENTER SEEKS TO PROTECT THE PROPERTY, CONTRACTUAL, AND PRIVACY RIGHTS OF OHIO HOMEOWNERS, TENANTS, LANDLORDS, AND OTHER UNRELATED INDIVIDUALS SEEKING TO DWELL TOGETHER WITHIN THE SAME HOME. THE HOMEOWNER ARGUES THAT THE OHIO CONSTITUTION IS MORE PROTECTIVE OF HOMEOWNERS' PROPERTY RIGHTS THAN THE FEDERAL CONSTITUTIONAL BASELINE, SUCH THAT THE CITY OF KENT'S OCCUPANCY RESTRICTION FORBIDDING MORE THAN TWO UNRELATED INDIVIDUALS FROM DWELLING TOGETHER WITHIN HIS SIX-BEDROOM HOME IS UNCONSTITUTIONAL AS APPLIED TO SUCH PROPERTIES. THIS CASE SEEKS TO BUILD ON THE 1851 CENTER'S 2019 VICTORY IN FEDERAL COURT ON THE SAME SUBJECT IN YODER V. CITY OF BOWLING GREEN, OHIO. 3. CITY OF PAINESVILLE, OHIO V. CATTELL. IN THIS CASE, 1851 CENTER REPRESENTS A GROUP OF HOMEOWNERS WHO OWN HOMES ADJACENT TO THE CITY'S SIDEWALKS FACING CRIMINAL CHARGES FOR NOT REPAIRING OR UPDATING THE CITY OF PAINESVILLE'S PUBLIC SIDEWALKS. SEEKING TO PROTECT THE HOMEOWNERS' PROPERTY RIGHTS, LIBERTY, AND FREEDOM FROM UNLAWFUL TAXATION AND ASSESSMENTS, THE 1851 CENTER MOVED TO DISMISS ALL CRIMINAL CHARGES AGAINST THE HOMEOWNERS. THAT MOTION WAS SUCCESSFUL. 4. MENKHAUS V. CITY OF MILFORD, OHIO. THE 1851 CENTER INITIATED THIS CASE IN 2022 TO PROTECT THE PROPERTY RIGHTS OF OWNERS OF SHORT-TERM-RENTAL PROPERTIES WITHIN THE CITY OF MILFORD, WHICH HAS SOUGHT TO BAN ALL SHORT-TERM RENTALS WHEN EITHER (1) ARBITRARILY VETOED BY A NEARBY NEIGHBOR; OR (2) THE RENTAL IS NOT OCCUPIED BY THE OWNER AS HIS OR HER PRIMARY RESIDENCE. THIS CASE REMAINS PENDING IN THE FEDERAL DISTRICT COURT FOR THE SOUTHERN DISTRICT OF OHIO. 5. CROSSROADS V. CITY OF CLEVELAND HEIGHTS, OHIO. THE 1851 CENTER INITIATED THIS CASE IN 2023 TO GUARANTEE THE EQUAL PROTECTION OF HOMEOWNERS WHO LEASE HOMES WITHIN THE CITY OF CLEVELAND HEIGHTS, OHIO BUT DO NOT RESIDE WITHIN THAT CITY OR THE COUNTY WITHIN WHICH IT IS LOCATED. SUCH "OUTSIDERS" ARE FORCED TO PAY TWICE THE RENTAL REGISTRATION/LICENSING FEES OF SIMILARLY-SITUATED HOMEOWNERS WHO RESIDE WITHIN THE CITY. THIS CASE REMAINS PENDING IN THE FEDERAL DISTRICT COURT FOR THE NORTHERN DISTRICT OF OHIO, WITH THE COURT HAVING CERTIFIED A CLASS OF NONRESIDENT HOMEOWNERS SUBJECTED TO THE PENALTY. 6. THE 1851 CENTER EDUCATED THE OHIO GENERAL ASSEMBLY ON THE IMPORTANCE OF PROPERTY TAX REFORM TO OHIOANS. 7. THE 1851 CENTER'S DIRECTOR DISCUSSED CONSTITUTIONAL RIGHTS AT A MYRIAD OF LIVE EVENTS, AND THROUGH A MYRIAD OF MEDIA OUTLETS, INCLUDING TELEVISION, RADIO, AND PRINT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4LIST OF ACTIONS TAKEN PURSUANT TO EXEMPT PURPOSE IN 2024:
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt01551227
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223189
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01606234
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01551227
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0170000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030514
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt072309
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01551227
IRS990/TotReportableCompRltdOrgAmt00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MAURICE A THOMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06143409817
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-16
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341145015
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM VAUGHAN COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0145 CHESTERFIELD LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAUMEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043537
ReturnHeader/PreparerPersonGrp/PhoneNum04198911040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L RICHTER
ReturnHeader/ReturnTs02025-05-21T07:16:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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