Civic Intelligence

Community Care Development and Management Inc

990 • Fiscal year 2014 • EIN 27-4510080

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 11, 2014

PO Box 63641339

(606) 666-4351

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.29x

Higher debt load relative to assets than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.21x

Higher debt load relative to revenue than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

80th percentile

22%

Higher net margin than 80% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

77th percentile

$119,101

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

91st percentile

44%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$1,245,781

Up $377,927 (+44%) from 2013

Net Assets

Up

$888,573

Up $368,724 (+71%) from 2013

Liabilities

Up

$357,208

Up $9,203 (+2.6%) from 2013

Revenue

$1,695,033

No earlier filing loaded for comparison.

Expenses

Up

$1,326,309

Up $101,877 (+8.3%) from 2013

Net Income

$368,724

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $282,095Liabilities 2012: $87,810Net Assets 2012: $194,2852012Assets 2013: $867,854Liabilities 2013: $348,005Net Assets 2013: $519,8492013Assets 2014: $1,245,781Liabilities 2014: $357,208Net Assets 2014: $888,5732014Assets 2015: $1,468,273Liabilities 2015: $353,309Net Assets 2015: $1,114,9642015Assets 2016: $184,499Liabilities 2016: $219Net Assets 2016: $184,2802016Assets 2017: $162,502Liabilities 2017: $0Net Assets 2017: $162,5022017Assets 2018: $129,937Liabilities 2018: $1,236Net Assets 2018: $128,7012018Assets 2019: $105,815Liabilities 2019: $83Net Assets 2019: $105,7322019Assets 2020: $82,981Liabilities 2020: $1,314Net Assets 2020: $81,6672020Assets 2021: $49,019Liabilities 2021: $1,616Net Assets 2021: $47,4032021Assets 2022: $23,517Liabilities 2022: $119Net Assets 2022: $23,3982022Assets 2023: $1,566Liabilities 2023: $0Net Assets 2023: $1,5662023Assets 2024: $1,539Liabilities 2024: $0Net Assets 2024: $1,5392024

Highlighted filing

2014

Assets$1,245,781
Liabilities$357,208
Net Assets$888,573

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2012: $1,263,0442012Expenses 2013: $1,224,4322013Revenue 2014: $1,695,033Expenses 2014: $1,326,309Net Income 2014: $368,7242014Revenue 2015: $1,798,217Expenses 2015: $1,571,826Net Income 2015: $226,3912015Revenue 2016: $628,600Expenses 2016: $1,559,284Net Income 2016: -$930,6842016Revenue 2017: $15,949Expenses 2017: $37,727Net Income 2017: -$21,7782017Revenue 2018: $0Expenses 2018: $33,801Net Income 2018: -$33,8012018Revenue 2019: $0Expenses 2019: $22,969Net Income 2019: -$22,9692019Revenue 2020: $0Expenses 2020: $24,065Net Income 2020: -$24,0652020Revenue 2021: $0Expenses 2021: $34,264Net Income 2021: -$34,2642021Revenue 2022: $123Expenses 2022: $24,128Net Income 2022: -$24,0052022Expenses 2023: $21,8322023Expenses 2024: $272024

Highlighted filing

2014

Revenue$1,695,033
Expenses$1,326,309
Net Income$368,724
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$1,695,033
Mission and Program Overview

Mission

The organizatiton was formed on 12/28/2010 for the purpose to serve, improve and enhance the social and economic wellbeing of the communities and kentucky counties of breathitt, knott, lee, leslie, owsley, perry and wolfe by providing leadership, business management service, and oversight to non-profit and community based entities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$477,046$765,581▲ $288,535
Other Notes and Loans Receivable, Net$191,944$227,755▲ $35,811
Accounts Receivable$147,480$189,175▲ $41,695
Land, Buildings, and Equipment, Net$46,330$58,391▲ $12,061
Prepaid Expenses and Deferred Charges$5,054$4,879▼ $175
Total Assets$867,854$1,245,781▲ $377,927
Liabilities
Other Liabilities$239,759$233,327▼ $6,432
Accounts Payable and Accrued Expenses$108,246$123,881▲ $15,635
Total Liabilities$348,005$357,208▲ $9,203
Net Assets / Fund Balance
Unrestricted Net Assets$519,849$888,573▲ $368,724
Total Net Assets Fund Balance$519,849$888,573▲ $368,724
Total Liabilities and Net Assets / Fund Balance$867,854$1,245,781▲ $377,927

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$58,391$16,894$75,285
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shelia AllenEmployeeFT$109,820$9,281$119,101
Sharon HendricksonEmployeeFT$109,758$9,273$119,031
Nicole GainesEmployeeFT$112,625$3,325$115,950
Ernestine WeemsCFOFT$105,696$9,273$114,969
Christa WhiteInterim CEOFT$103,678$5,892$109,570
Dr Louise HowellPresidentFT$15,136-$15,136

Board Members and Trustees

NameTitle
Chris GoochChair
Danny MaggardMember
James LewisMember
Judy CaldwellMember
Vera HopperSec/treas.
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,687,925
Investment Income
$7,108
Other Revenue
$0
Change in Net Assets
$368,724

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,695,033
Total Revenue per Audited Statements
$1,695,033
Total Revenue per Form 990
$1,695,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,085,370
Other Expenses$240,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$941,331--$941,331
Fees for Services Legal$99,574--$99,574
Payroll Taxes$76,166--$76,166
Other Employee Benefits$45,780--$45,780
Insurance$39,077--$39,077
Occupancy$32,700--$32,700
Pension Plan Contributions$22,093--$22,093
Travel$15,286--$15,286
Depreciation Depletion$13,316--$13,316
All Other Expenses$2,165--$2,165
Other Expenses$2,108--$2,108
Advertising$1,719--$1,719
Interest$1,318--$1,318
Office Expenses$384--$384
Total Functional Expenses$1,326,309$0$0$1,326,309

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,326,309
Total Expenses per Audited Statements$1,326,309
Total Expenses per Form 990$1,326,309
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Go Hire Employment and DevelopmentContractualMgt ServicesNo-
Kentucky River Community CareContractualMgt ServicesNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$233,327
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Once the 990 is prepared by the external accountant, management will review the 990 and ensure that the numbers reconcile to the accounting system. The 990 is then presented to the board for review and approval before filing.

Form 990, Page 6, Part VI, Line 12C

The organization has a conflict of interest policies in place to address these issues and are reviewed by the board of directors and all new board members are advised in writing of these policies at the commencement of their tenures. All new employees are advised in writing of these requirements. All employees are expected to adhere to these policies on a day to day basis during their tenure.

Form 990, Page 6, Part VI, Line 15A

The executive director and top management officials are hired and all compensation are approved by the board of directors. Any conflicts of interest are addressed and any board member with any conflicts of interest would abstain from voting on the issue.

Form 990, Page 6, Part VI, Line 15B

The executive director and top management officials are hired and all compensations are approved by the board of directors. Any conflicts of interest are addressed and any board members with any conflicts of interest abstain from voting on the issue.

Form 990, Page 6, Part VI, Line 19

The organizations governing documents, policies and financial statements are available to the public upon request and can be obtained at the adminitrative office during normal business hours.

Filing and Contact Details

Filer

EIN
27-4510080
Phone
6066664351

Signing Officer

Name
Ernestine Weems
Title
CFO
Phone
6066664351
Signed
2014-11-11

Organization Details

Principal Officer
Dr Louise Howell
Formed
2010
Legal Domicile
Ky
Voting Board Members
4
Independent Board Members
4
Employees
15

Preparer

Preparer
P Jared Noble
Phone
8596234027
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organizatiton was formed on 12/28/2010 for the purpose to serve, improve and enhance the social and economic wellbeing of the communities and kentucky counties of breathitt, knott, lee, leslie, owsley, perry and wolfe by providing leadership, business management service, and oversight to non-profit and community based entities.

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IRS990/PYSalariesCompEmpBnftPaidAmt01047491
IRS990/PYTotalExpensesAmt01224432
IRS990/PYTotalRevenueAmt01549996
IRS990/ReconcilationRevenueExpnssAmt0368724
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01549996
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01405550
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0525258
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IRS990ScheduleA/PublicSupportTotal509Amt05175837
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IRS990ScheduleA/Total509Grp/TotalAmt05175837
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0525258
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05175837
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IRS990ScheduleD/ExpensesSubtotalAmt01326309
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt058391
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016894
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt075285
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0233327
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01695033
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058391
IRS990ScheduleD/TotalExpensesPerForm990Amt01326309
IRS990ScheduleD/TotalLiabilityAmt0233327
IRS990ScheduleD/TotalRevenuePerForm990Amt01695033
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01695033
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01326309
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KENTUCKY RIVER COMMUNITY CARE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1GO HIRE EMPLOYMENT AND DEVELOPMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CONTRACTUAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CONTRACTUAL
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MGT SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1MGT SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0COMMUNITY CARE DEVELOPMENT AND MANAGEMENT, INC. PROVIDES MANAGEMENT SERVICES TO KENTUCKY RIVER COMMUNITY CARE, INC. AND GO HIRE EMPLOYMENT AND DEVELOPMENT, INC. THESE THREE ENTITIES MAY HAVE COMMON BOARD MEMBERS. OFFICERS AND KEY EMPLOYEES OF COMMUNITY CARE DEVELOPMENT AND MANAGEMENT, INC. ARE FORMER OFFICERS AND KEY EMPLOYEES OF KENTUCKY RIVER COMMUNITY CARE, INC.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATITON WAS FORMED ON 12/28/2010 FOR THE PURPOSE TO SERVE, IMPROVE AND ENHANCE THE SOCIAL AND ECONOMIC WELLBEING OF THE COMMUNITIES AND KENTUCKY COUNTIES OF BREATHITT, KNOTT, LEE, LESLIE, OWSLEY, PERRY AND WOLFE BY PROVIDING LEADERSHIP, BUSINESS MANAGEMENT SERVICE, AND OVERSIGHT TO NON-PROFIT AND COMMUNITY BASED ENTITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONCE THE 990 IS PREPARED BY THE EXTERNAL ACCOUNTANT, MANAGEMENT WILL REVIEW THE 990 AND ENSURE THAT THE NUMBERS RECONCILE TO THE ACCOUNTING SYSTEM. THE 990 IS THEN PRESENTED TO THE BOARD FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICIES IN PLACE TO ADDRESS THESE ISSUES AND ARE REVIEWED BY THE BOARD OF DIRECTORS AND ALL NEW BOARD MEMBERS ARE ADVISED IN WRITING OF THESE POLICIES AT THE COMMENCEMENT OF THEIR TENURES. ALL NEW EMPLOYEES ARE ADVISED IN WRITING OF THESE REQUIREMENTS. ALL EMPLOYEES ARE EXPECTED TO ADHERE TO THESE POLICIES ON A DAY TO DAY BASIS DURING THEIR TENURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS ARE HIRED AND ALL COMPENSATION ARE APPROVED BY THE BOARD OF DIRECTORS. ANY CONFLICTS OF INTEREST ARE ADDRESSED AND ANY BOARD MEMBER WITH ANY CONFLICTS OF INTEREST WOULD ABSTAIN FROM VOTING ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS ARE HIRED AND ALL COMPENSATIONS ARE APPROVED BY THE BOARD OF DIRECTORS. ANY CONFLICTS OF INTEREST ARE ADDRESSED AND ANY BOARD MEMBERS WITH ANY CONFLICTS OF INTEREST ABSTAIN FROM VOTING ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN BE OBTAINED AT THE ADMINITRATIVE OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01245781
IRS990/TotalAssetsGrp/BOYAmt0867854
IRS990/TotalAssetsGrp/EOYAmt01245781
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01326309
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0348005
IRS990/TotalLiabilitiesEOYAmt0357208
IRS990/TotalLiabilitiesGrp/BOYAmt0348005
IRS990/TotalLiabilitiesGrp/EOYAmt0357208
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0519849
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0888573
IRS990/TotalOtherCompensationAmt037044
IRS990/TotalProgramServiceExpensesAmt01326309
IRS990/TotalProgramServiceRevenueAmt01687925
IRS990/TotalReportableCompFromOrgAmt0556713
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01695033
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01695033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0867854
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01245781
IRS990/TravelGrp/ProgramServicesAmt015286
IRS990/TravelGrp/TotalAmt015286
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0519849
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0888573
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 636
IRS990/USAddress/City0JACKSON
IRS990/USAddress/State0KY
IRS990/USAddress/ZIPCode041339
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ERNESTINE WEEMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum06066664351
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10COMMUNITY CARE DEVELOPMENT AND
ReturnHeader/Filer/BusinessName/BusinessNameLine20MANAGEMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0274510080
ReturnHeader/Filer/PhoneNum06066664351
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 636
ReturnHeader/Filer/USAddress/City0JACKSON
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode041339
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CRAFT NOBLE & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101018 IVAL JAMES BLVD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0RICHMOND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode040475
ReturnHeader/PreparerPersonGrp/PhoneNum08596234027
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0P JARED NOBLE
ReturnHeader/ReturnTs02014-11-12T07:39:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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