Civic Intelligence

Sub Stance Incorporated

EIN 39-1162018 • 501(c)3 • Long Beach, CA

Profile

Publishing a Literary Magazine

3746 Olive Ave STE 300Long Beach, CA 90807
Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

94th percentile

67%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.4%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.0%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$672,995

Up $52,405 (+8.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$672,995

Up $52,405 (+8.4%) from 2023

Revenue

Up

$77,970

Up $3,708 (+5.0%) from 2023

Expenses

Down

$25,565

Down $17,029 (-40%) from 2023

Net Income

Up

$52,405

Up $20,737 (+65%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $162,090Liabilities 2010: $0Net Assets 2010: $162,0902010Assets 2011: $179,980Liabilities 2011: $0Net Assets 2011: $179,9802011Assets 2012: $208,126Liabilities 2012: $0Net Assets 2012: $208,1262012Assets 2013: $241,462Liabilities 2013: $0Net Assets 2013: $241,4622013Assets 2014: $281,789Liabilities 2014: $0Net Assets 2014: $281,7892014Assets 2015: $325,972Liabilities 2015: $02015Assets 2016: $355,309Liabilities 2016: $0Net Assets 2016: $355,3092016Assets 2017: $375,912Liabilities 2017: $0Net Assets 2017: $375,9122017Assets 2018: $446,886Liabilities 2018: $0Net Assets 2018: $446,8862018Assets 2019: $490,939Liabilities 2019: $0Net Assets 2019: $490,9392019Assets 2020: $520,923Liabilities 2020: $0Net Assets 2020: $520,9232020Assets 2021: $554,946Liabilities 2021: $0Net Assets 2021: $554,9462021Assets 2022: $587,654Liabilities 2022: $0Net Assets 2022: $587,6542022Assets 2023: $620,590Liabilities 2023: $0Net Assets 2023: $620,5902023Assets 2024: $672,995Liabilities 2024: $0Net Assets 2024: $672,9952024

Highlighted filing

2024

Assets$672,995
Liabilities$0
Net Assets$672,995

Operations Trend

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

$150K$100K$50K$0Revenue 2010: $43,612Expenses 2010: $15,663Net Income 2010: $27,9492010Revenue 2011: $40,761Expenses 2011: $22,871Net Income 2011: $17,8902011Revenue 2012: $46,298Expenses 2012: $18,152Net Income 2012: $28,1462012Revenue 2013: $48,999Expenses 2013: $15,663Net Income 2013: $33,3362013Revenue 2014: $61,116Expenses 2014: $20,789Net Income 2014: $40,3272014Revenue 2015: $65,351Expenses 2015: $21,168Net Income 2015: $44,1832015Revenue 2016: $50,763Expenses 2016: $21,426Net Income 2016: $29,3372016Revenue 2017: $49,491Expenses 2017: $28,888Net Income 2017: $20,6032017Revenue 2018: $108,716Expenses 2018: $37,742Net Income 2018: $70,9742018Revenue 2019: $63,911Expenses 2019: $19,858Net Income 2019: $44,0532019Revenue 2020: $48,392Expenses 2020: $18,408Net Income 2020: $29,9842020Revenue 2021: $47,217Expenses 2021: $13,194Net Income 2021: $34,0232021Revenue 2022: $60,479Expenses 2022: $27,771Net Income 2022: $32,7082022Revenue 2023: $74,262Expenses 2023: $42,594Net Income 2023: $31,6682023Revenue 2024: $77,970Expenses 2024: $25,565Net Income 2024: $52,4052024

Highlighted filing

2024

Revenue$77,970
Expenses$25,565
Net Income$52,405

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$0.00$6.73$0.78$0.26$0.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.21$0.00$6.21$0.74$0.43$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.88$0.00$5.88$0.60$0.28$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.55$0.00$5.55$0.47$0.13$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.00$5.21$0.48$0.18$0.30
2019Detailed filing. Detailed filing data is available for this year.$4.91$0.00$4.91$0.64$0.20$0.44
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.47$0.00$4.47$1.09$0.38$0.71
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.76$0.00$3.76$0.49$0.29$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.00$3.55$0.51$0.21$0.29
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.00$0.65$0.21$0.44
2014Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$0.61$0.21$0.40
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.41$0.00$2.41$0.49$0.16$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.00$2.08$0.46$0.18$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.00$1.80$0.41$0.23$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.00$1.62$0.44$0.16$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$77,970
Mission and Program Overview

Mission

Publishing a Literary Magazine

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$606,790$660,437▲ $53,647
Land, Buildings, and Equipment, Net$13,800$12,558▼ $1,242
Total Assets$620,590$672,995▲ $52,405
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$620,590$672,995▲ $52,405
Total Net Assets Fund Balance$620,590$672,995▲ $52,405
Total Liabilities and Net Assets / Fund Balance$620,590$672,995▲ $52,405

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,558$7,452$20,010
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michel PierssensPresident
Sydney LevyVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$46,454
Program Service Revenue
$0
Investment Income
$31,516
Other Revenue
$0
All Other Contributions
$46,454
Change in Net Assets
$52,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$20,100--$20,100
Depreciation Depletion$4,002--$4,002
All Other Expenses-$1,463-$1,463
Total Functional Expenses$24,102$1,463$0$25,565
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
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Members of the Board received a copy of the Form 990 prior to filing with the IRS.

Conflict of interest policy compliance Part VI line 12C

The Organizations Bylaws detail the organizations policy and procedures related to self-dealing transactions. The policy requires that an interested Director fully disclose conflicts of interest to the Board of Directors prior to entering into a transaction. The Board of Directors votes to accept or reject the proposal if it finds that the Organizations best interest and for the Organizations own benefit. The transaction is fair and reasonable as to the Organization and after reasonable investigation under the circumstances as to alternatives, the Organization could not have obtained a more advantageous arrangement with reasonable efforts under the circumstances. Upon an affirmative vote of the Board of Directors, all directors fill out a questionnaire dealing with this matter.

CEO executive director top management comp Part VI line 15A

The Executive Directors salary is determined by the Executive Committee comprised of the two Sub-Stance officers. The performance of the Executive Director is reviewed annually.

Other officer or key employee compensation Part VI line 15B

The Executive Directors salary is determined by the Executive Committee comprised of the two Sub-Stance officers. The performane of the Executive Director is reviewed annually.

Governing documents etc available to public Part VI line 19

Information is available upon request during normal business hours at 3746 Olive Ave, Long Beach, CA

Filing and Contact Details

Filer

Filer Name
Sub Stance Incorporated
EIN
39-1162018
In Care Of
% Sydney Levy
Phone
3102072003
Address
3746 Olive Ave STE 300, Long Beach, CA 90807

Signing Officer

Name
Sydney Levy
Title
Vice President
Phone
3102072003
Signed
2025-06-02
Discuss with paid preparer
No

Organization Details

Formed
1973
Legal Domicile
Wi
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Sherrie L Auhll CPA
Address
11661 San Vicente Blvd 206, Los Angeles, CA 90049
Preparer
Sherrie L Auhll
Phone
3102072003
Raw XML Appendix293 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.

Path#Value
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IRS990/AllOtherExpensesGrp/TotalAmt01463
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IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/ForeignAddress/AddressLine1Txt010 Ave Rachel
IRS990/BooksInCareOfDetail/ForeignAddress/CityNm0Paris
IRS990/BooksInCareOfDetail/ForeignAddress/CountryCd0FR
IRS990/BooksInCareOfDetail/ForeignAddress/ForeignPostalCd075018
IRS990/BooksInCareOfDetail/ForeignAddress/ProvinceOrStateNm0Paris
IRS990/BooksInCareOfDetail/PersonNm0Sydney Levy
IRS990/BooksInCareOfDetail/PhoneNum03102072003
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt052405
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt077970
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04002
IRS990/DepreciationDepletionGrp/TotalAmt04002
IRS990/Desc0Publication of Magazine Tri Annually
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
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IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt024102
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01973
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IRS990/FSAuditedInd0false
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt077970
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt031516
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031516
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07452
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013800
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IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Publishing a Literary Magazine
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0620590
IRS990/NetAssetsOrFundBalancesEOYAmt0672995
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0620590
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Program Service Expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt020100
IRS990/OtherExpensesGrp/TotalAmt020100
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt050731
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023531
IRS990/PYOtherExpensesAmt042594
IRS990/PYRevenuesLessExpensesAmt031668
IRS990/PYTotalExpensesAmt042594
IRS990/PYTotalRevenueAmt074262
IRS990/QuidProQuoContributionsInd0false
IRS990/ReconcilationRevenueExpnssAmt052405
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt046454
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0606790
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IRS990ScheduleA/InvestmentIncomeCYPct00.20000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members of the Board received a copy of the Form 990 prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organizations Bylaws detail the organizations policy and procedures related to self-dealing transactions. The policy requires that an interested Director fully disclose conflicts of interest to the Board of Directors prior to entering into a transaction. The Board of Directors votes to accept or reject the proposal if it finds that the Organizations best interest and for the Organizations own benefit. The transaction is fair and reasonable as to the Organization and after reasonable investigation under the circumstances as to alternatives, the Organization could not have obtained a more advantageous arrangement with reasonable efforts under the circumstances. Upon an affirmative vote of the Board of Directors, all directors fill out a questionnaire dealing with this matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Directors salary is determined by the Executive Committee comprised of the two Sub-Stance officers. The performance of the Executive Director is reviewed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Directors salary is determined by the Executive Committee comprised of the two Sub-Stance officers. The performane of the Executive Director is reviewed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information is available upon request during normal business hours at 3746 Olive Ave, Long Beach, CA
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0620590
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031516
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt077970
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0620590
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0672995
IRS990/TotReportableCompRltdOrgAmt00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0SYDNEY LEVY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/PhoneNum03102072003
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sub Stance Incorporated
ReturnHeader/Filer/BusinessNameControlTxt0SUBS
ReturnHeader/Filer/EIN0391162018
ReturnHeader/Filer/InCareOfNm0% Sydney Levy
ReturnHeader/Filer/PhoneNum03102072003
ReturnHeader/Filer/USAddress/AddressLine1Txt03746 Olive Ave STE 300
ReturnHeader/Filer/USAddress/CityNm0Long Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090807
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sherrie L Auhll CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011661 San Vicente Blvd 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Angeles
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PhoneNum03102072003
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHERRIE L AUHLL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-21T13:42:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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