Civic Intelligence

West Liberty Community Center Inc

EIN 42-1446054 • 501(c)3 • West Liberty, IA

Profile

Provide community facilities for day care and community events

1204 N Calhoun StWest Liberty, IA 52776
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

30th percentile

-4.1%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

33rd percentile

-1.7%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Down

$1,585,177

Down $26,685 (-1.7%) from 2023

Liabilities

Down

$0

Down $7,307 (-100%) from 2023

Net Assets

Down

$1,585,177

Down $19,378 (-1.2%) from 2023

Revenue

Up

$470,053

Up $53,001 (+13%) from 2023

Expenses

Up

$489,431

Up $24,023 (+5.2%) from 2023

Net Income

Up

-$19,378

Up $28,978 (+60%) 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 2011: $1,688,012Liabilities 2011: $5,133Net Assets 2011: $1,682,8792011Assets 2012: $1,686,982Liabilities 2012: $5,799Net Assets 2012: $1,681,1832012Assets 2013: $1,659,324Liabilities 2013: $5,127Net Assets 2013: $1,654,1972013Assets 2014: $1,643,210Liabilities 2014: $6,170Net Assets 2014: $1,637,0402014Assets 2015: $1,664,546Liabilities 2015: $5,348Net Assets 2015: $1,659,1982015Assets 2016: $1,606,506Liabilities 2016: $7,964Net Assets 2016: $1,598,5422016Assets 2017: $1,582,525Liabilities 2017: $8,075Net Assets 2017: $1,574,4502017Assets 2018: $1,581,424Liabilities 2018: $456Net Assets 2018: $1,580,9682018Assets 2019: $1,738,234Liabilities 2019: $2,465Net Assets 2019: $1,735,7692019Assets 2020: $1,748,436Liabilities 2020: $2,224Net Assets 2020: $1,746,2122020Assets 2021: $1,873,913Liabilities 2021: $2,663Net Assets 2021: $1,871,2502021Assets 2022: $1,668,210Liabilities 2022: $15,299Net Assets 2022: $1,652,9112022Assets 2023: $1,611,862Liabilities 2023: $7,307Net Assets 2023: $1,604,5552023Assets 2024: $1,585,177Liabilities 2024: $0Net Assets 2024: $1,585,1772024

Highlighted filing

2024

Assets$1,585,177
Liabilities$0
Net Assets$1,585,177

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $319,710Expenses 2011: $335,287Net Income 2011: -$15,5772011Revenue 2012: $346,860Expenses 2012: $348,554Net Income 2012: -$1,6942012Revenue 2013: $294,243Expenses 2013: $321,228Net Income 2013: -$26,9852013Revenue 2014: $316,025Expenses 2014: $333,182Net Income 2014: -$17,1572014Revenue 2015: $379,369Expenses 2015: $357,211Net Income 2015: $22,1582015Revenue 2016: $354,587Expenses 2016: $413,309Net Income 2016: -$58,7222016Revenue 2017: $347,945Expenses 2017: $372,037Net Income 2017: -$24,0922017Revenue 2018: $418,085Expenses 2018: $411,567Net Income 2018: $6,5182018Revenue 2019: $516,334Expenses 2019: $361,533Net Income 2019: $154,8012019Revenue 2020: $382,475Expenses 2020: $372,032Net Income 2020: $10,4432020Revenue 2021: $561,741Expenses 2021: $436,703Net Income 2021: $125,0382021Revenue 2022: $343,371Expenses 2022: $561,710Net Income 2022: -$218,3392022Revenue 2023: $417,052Expenses 2023: $465,408Net Income 2023: -$48,3562023Revenue 2024: $470,053Expenses 2024: $489,431Net Income 2024: -$19,3782024

Highlighted filing

2024

Revenue$470,053
Expenses$489,431
Net Income-$19,378

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.47$0.49$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.01$1.60$0.42$0.47$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$0.34$0.56$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.56$0.44$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.38$0.37$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.52$0.36$0.15
2018Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$0.42$0.41$0.01
2017Summary only. Only limited summary data is available for this year.$1.58$0.01$1.57$0.35$0.37$0.02
2016Summary only. Only limited summary data is available for this year.$1.61$0.01$1.60$0.35$0.41$0.06
2015Summary only. Only limited summary data is available for this year.$1.66$0.01$1.66$0.38$0.36$0.02
2014Summary only. Only limited summary data is available for this year.$1.64$0.01$1.64$0.32$0.33$0.02
2013Summary only. Only limited summary data is available for this year.$1.66$0.01$1.65$0.29$0.32$0.03
2012Summary only. Only limited summary data is available for this year.$1.69$0.01$1.68$0.35$0.35$0.00
2011Summary only. Only limited summary data is available for this year.$1.69$0.01$1.68$0.32$0.34$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$470,053
Mission and Program Overview

Mission

Provide community facilities for day care and community events

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,604,555$1,585,177▼ $19,378
Savings and Temporary Cash Investments$883,458$861,718▼ $21,740
Land, Buildings, and Equipment, Net$703,850$713,315▲ $9,465
Cash and Non-Interest-Bearing Accounts$24,554$10,144▼ $14,410
Total Assets$1,611,862$1,585,177▼ $26,685
Liabilities
Accounts Payable and Accrued Expenses$7,307--
Total Liabilities$7,307$0▼ $7,307
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,604,555$1,585,177▼ $19,378
Total Liabilities and Net Assets / Fund Balance$1,611,862$1,585,177▼ $26,685

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$578,667$814,395$1,393,062
Equipment$104,648$266,550$371,198
Land$30,000-$30,000
Leasehold Improvements-$9,830$9,830
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynne SasmazerPresident
Melody RussellVice President
Charles BrookeDirector
Monty BealDirector
Rhonda JensenDirector
Susan DeahrDirector
Syd HarnedDirector
Krista AirdSecretary
Jason CassadyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$74,845
Program Service Revenue
$236,887
Investment Income
$92,143
Other Revenue
$66,178
All Other Contributions
$74,845
Change in Net Assets
$-19,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$303,926
Other Expenses$185,505
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$281,551--$281,551
Other Expenses$129,066--$129,066
Depreciation Depletion$39,923--$39,923
Payroll Taxes$22,375--$22,375
Insurance$16,516--$16,516
Total Functional Expenses$489,431$0$0$489,431
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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, Line 11B

The organization retains a copy of form 990 prior to the return being filed. There are no formal procedures regarding the review of the return by the governing body.

Form 990, Part VI, Line 19

The organization retains all form 990s and governing documents on file. These are available for public inspection upon request.

Form 990, Part VIII, Line 11C

Sponsored event income 5234 security rental 1250

Filing and Contact Details

Filer

Filer Name
West Liberty Community Center Inc
EIN
42-1446054
Phone
3196274234
Address
1204 N CALHOUN ST, WEST LIBERTY, IA 52776

Signing Officer

Name
Jason Cassady
Title
Treasurer
Phone
3196274234
Signed
2025-10-07
Discuss with paid preparer
No

Organization Details

Principal Officer
Jason Cassady
Formed
1996
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
35

Preparer

Firm
Martin P Brown CPA
Address
1405 N ELM ST SUITE 102, WEST LIBERTY, IA 52776
Preparer
Martin P Brown
Phone
3196277389
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24A

Accounting 2588 alarm system 2377 bank fees 196 classroom supplies 4542 cleaning supplies 11849 credit card fees 452 deposit refunds 11430 dues 10 employee background checks 411 employee training 1210 event manager 1163 event security 1146 furnishings 3857 gifts 3417 ground maintenance 8622 holiday supplies 1630 hvac repairs 8200 finance charges 458 kitchen 23265 maintenance repairs 1399 membership fees 568 miscellaneous 233 office supplies 3032 pest control 321 postage 73 software fees 4282 sponsored event expenses 1470 telephone 4550 building maintenance 8312 trash 1732 website 924 utilities 15247 donations 100

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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/ReconcilationRevenueExpnssAmt0-19378
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt030
IRS990/RentalIncomeOrLossGrp/RealAmt050441
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0311422
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01604555
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01585177
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0883458
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0861718
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt050867
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0141448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt073665
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0345251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt092143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt091971
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0663
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt047189
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt026366
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0258332
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.57200
IRS990ScheduleA/PublicSupportPY170Pct00.56550
IRS990ScheduleA/PublicSupportTotal170Amt0345251
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt074845
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04426
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt050867
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0141448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt073665
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0345251
IRS990ScheduleA/TotalSupportAmt0603583
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0814395
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0104648
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0266550
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0371198
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09830
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0713315
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RETAINS A COPY OF FORM 990 PRIOR TO THE RETURN BEING FILED. THERE ARE NO FORMAL PROCEDURES REGARDING THE REVIEW OF THE RETURN BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RETAINS ALL FORM 990S AND GOVERNING DOCUMENTS ON FILE. THESE ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SPONSORED EVENT INCOME 5234 SECURITY RENTAL 1250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTING 2588 ALARM SYSTEM 2377 BANK FEES 196 CLASSROOM SUPPLIES 4542 CLEANING SUPPLIES 11849 CREDIT CARD FEES 452 DEPOSIT REFUNDS 11430 DUES 10 EMPLOYEE BACKGROUND CHECKS 411 EMPLOYEE TRAINING 1210 EVENT MANAGER 1163 EVENT SECURITY 1146 FURNISHINGS 3857 GIFTS 3417 GROUND MAINTENANCE 8622 HOLIDAY SUPPLIES 1630 HVAC REPAIRS 8200 FINANCE CHARGES 458 KITCHEN 23265 MAINTENANCE REPAIRS 1399 MEMBERSHIP FEES 568 MISCELLANEOUS 233 OFFICE SUPPLIES 3032 PEST CONTROL 321 POSTAGE 73 SOFTWARE FEES 4282 SPONSORED EVENT EXPENSES 1470 TELEPHONE 4550 BUILDING MAINTENANCE 8312 TRASH 1732 WEBSITE 924 UTILITIES 15247 DONATIONS 100
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VIII, Line 11C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24A
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01611862
IRS990/TotalAssetsEOYAmt01585177
IRS990/TotalAssetsGrp/BOYAmt01611862
IRS990/TotalAssetsGrp/EOYAmt01585177
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt074845
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0489431
IRS990/TotalFunctionalExpensesGrp/TotalAmt0489431
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07307
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt07307
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01604555
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01585177
IRS990/TotalProgramServiceExpensesAmt0489431
IRS990/TotalProgramServiceRevenueAmt0236887
IRS990/TotalRevenueGrp/ExclusionAmt0395208
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0470053
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01611862
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01585177
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 W 16TH ST
IRS990/USAddress/CityNm0WEST LIBERTY
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052776
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON CASSADY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03196274234
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST LIBERTY COMMUNITY CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0421446054
ReturnHeader/Filer/PhoneNum03196274234
ReturnHeader/Filer/USAddress/AddressLine1Txt01204 N CALHOUN ST
ReturnHeader/Filer/USAddress/CityNm0WEST LIBERTY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052776
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421516157
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARTIN P BROWN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01405 N ELM ST SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LIBERTY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052776
ReturnHeader/PreparerPersonGrp/PhoneNum03196277389
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARTIN P BROWN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-07T04:35:06-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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