Civic Intelligence

Whispering Pines Vol Fire Dept

EIN 46-0385125 • 501(c)3 • Rapid City, SD

Profile

We provide fire protection to citizens in our district, a political subdivision of pennington county, south dakota. Fire protection is provided to approximately 1,000 homes

7980 Clarkson RdRapid City, SD 57702-9151

www.wpvfd.us

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.52x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

1.37x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$66,521

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

62nd percentile

8.0%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

85%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,451,092

Up $180,687 (+8.0%) from 2024

Liabilities

Down

$1,265,211

Down $60,803 (-4.6%) from 2024

Net Assets

Up

$1,185,881

Up $241,490 (+26%) from 2024

Revenue

Up

$920,946

Up $421,950 (+85%) from 2024

Expenses

Up

$679,456

Up $47,124 (+7.5%) from 2024

Net Income

Up

$241,490

Up $374,826 (+281%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $780,953Liabilities 2011: $64,844Net Assets 2011: $716,1092011Assets 2012: $825,119Liabilities 2012: $57,498Net Assets 2012: $767,6212012Assets 2013: $1,273,724Liabilities 2013: $508,906Net Assets 2013: $764,8182013Assets 2014: $1,054,386Liabilities 2014: $396,791Net Assets 2014: $657,5952014Assets 2016: $959,146Liabilities 2016: $272,356Net Assets 2016: $686,7902016Assets 2017: $900,423Liabilities 2017: $209,214Net Assets 2017: $691,2092017Assets 2018: $864,576Liabilities 2018: $142,966Net Assets 2018: $721,6102018Assets 2019: $942,186Liabilities 2019: $72,576Net Assets 2019: $869,6102019Assets 2020: $1,403,179Liabilities 2020: $397,215Net Assets 2020: $1,005,9642020Assets 2021: $1,385,963Liabilities 2021: $340,584Net Assets 2021: $1,045,3792021Assets 2022: $1,260,081Liabilities 2022: $325,782Net Assets 2022: $934,2992022Assets 2023: $2,566,113Liabilities 2023: $1,488,386Net Assets 2023: $1,077,7272023Assets 2024: $2,270,405Liabilities 2024: $1,326,014Net Assets 2024: $944,3912024Assets 2025: $2,451,092Liabilities 2025: $1,265,211Net Assets 2025: $1,185,8812025

Highlighted filing

2025

Assets$2,451,092
Liabilities$1,265,211
Net Assets$1,185,881

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $162,831Expenses 2011: $128,441Net Income 2011: $34,3902011Expenses 2012: $127,4622012Expenses 2013: $205,6712013Revenue 2014: $160,685Expenses 2014: $269,060Net Income 2014: -$108,3752014Revenue 2016: $185,619Expenses 2016: $153,375Net Income 2016: $32,2442016Revenue 2017: $189,308Expenses 2017: $184,889Net Income 2017: $4,4192017Revenue 2018: $315,725Expenses 2018: $285,324Net Income 2018: $30,4012018Revenue 2019: $346,386Expenses 2019: $198,386Net Income 2019: $148,0002019Revenue 2020: $399,526Expenses 2020: $326,572Net Income 2020: $72,9542020Revenue 2021: $345,554Expenses 2021: $306,139Net Income 2021: $39,4152021Revenue 2022: $370,308Expenses 2022: $481,388Net Income 2022: -$111,0802022Revenue 2023: $604,444Expenses 2023: $461,016Net Income 2023: $143,4282023Revenue 2024: $498,996Expenses 2024: $632,332Net Income 2024: -$133,3362024Revenue 2025: $920,946Expenses 2025: $679,456Net Income 2025: $241,4902025

Highlighted filing

2025

Revenue$920,946
Expenses$679,456
Net Income$241,490

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.45$1.27$1.19$0.92$0.68$0.24
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$1.33$0.94$0.50$0.63$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$1.49$1.08$0.60$0.46$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.33$0.93$0.37$0.48$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.34$1.05$0.35$0.31$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.40$1.01$0.40$0.33$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.07$0.87$0.35$0.20$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.14$0.72$0.32$0.29$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.21$0.69$0.19$0.18$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.27$0.69$0.19$0.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.40$0.66$0.16$0.27$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.51$0.76$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.06$0.77$0.13
2011Summary only. Only limited summary data is available for this year.$0.78$0.06$0.72$0.16$0.13$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 25, 2026
Return Version
2025v4.0
Gross Receipts
$920,946
Mission and Program Overview

Mission

The protection of life and property from fire and to provide the public with emergency medical aid.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,815,077$1,884,149▲ $69,072
Cash and Non-Interest-Bearing Accounts$222,905$375,910▲ $153,005
Savings and Temporary Cash Investments$229,497$191,033▼ $38,464
Total Assets$2,270,405$2,451,092▲ $180,687
Other Assets Total$2,926--
Liabilities
Unsecured Notes Loans Payable$1,326,014$1,260,550▼ $65,464
Other Liabilities-$4,661-
Total Liabilities$1,326,014$1,265,211▼ $60,803
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$944,391$1,185,881▲ $241,490
Total Net Assets Fund Balance$944,391$1,185,881▲ $241,490
Total Liabilities and Net Assets / Fund Balance$2,270,405$2,451,092▲ $180,687

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$210,705$2,077,817$2,288,522
Buildings$1,374,054$192,527$1,566,581
Land$299,390-$299,390
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gabe DoneyFire ChiefFT$66,521$66,521
Jeremy WallaFire Chief TFT$34,122$34,122

Board Members and Trustees

NameTitle
Alan AndersonPresident
Dean StetsonDirector
Fred SteffenDirector
Tim OlsonDirector
David BenderSecretary
Craig FaireyTreasurer
Marshall MichaelsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$728,714
Program Service Revenue
$124,202
Investment Income
$4,734
Other Revenue
$63,296
All Other Contributions
$13,250
Change in Net Assets
$241,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$461,895
Salaries, Compensation, and Employee Benefits$217,061
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$118,082--$118,082
Current Officers, Directors, Trustees, and Key Employees$100,643--$100,643
Other Salaries and Wages$92,863--$92,863
Depreciation Depletion$80,202--$80,202
Occupancy$56,020--$56,020
Fees for Services Other$55,817--$55,817
Office Expenses$17,551$12,688-$30,239
Conferences and Meetings$26,658--$26,658
Insurance$19,224--$19,224
Payroll Taxes$15,693--$15,693
Other Employee Benefits$7,862--$7,862
Travel$4,039--$4,039
Advertising$2,665--$2,665
Fees for Services Accounting-$2,643-$2,643
Grants to Domestic Orgs$500--$500
Other Expenses$283--$283
Total Functional Expenses$664,125$15,331$0$679,456
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
Credit Card Payable$4,661
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Page 6, Part VI, Line 6

All residents of the fire protection district have rights to participate in the organization's governance.

Form 990, Page 6, Part VI, Line 7A

Residents of the fire protection district elect all board members.

Form 990, Page 6, Part VI, Line 7B

Residents of the fire protection district have the right to vote on and approve significant decisions of the organization's board of directors.

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

The form 990 is prepared by a licensed cpa firm. The organization's president reviews and approves the form 990 before it is signed and filed with the internal revenue service.

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

In the course of meetings or activities, members will disclose any interests in a transaction or decision where the member (including his or her business or other nonprofit affiliations), his or her family, and/or his or her significant other, employer, or close associates will receive a benefit or gain. After disclosure in an official meeting, the member understands that he or she may be asked to leave the room for the discussion and will not be permitted to vote on the question.

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

All compensation arrangements are approved in advance by the board of directors, none of which have a conflict with respect to the compensation arrangement. Comparability data (i.e. Compensation levels for similarly qualified individuals in like positions at like organizations) is relied on when approving compensation, and all approvals are documented. In addition to compensation, members of the organization receive compensation for fighting fires, which is paid according to amounts prescribed by the state based on training and qualifications.

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

Members of the organization receive compensation for fighting fires, which is paid according to amounts prescribed by the state based on training and qualifications.

Form 990, Page 6, Part VI, Line 19

The organization's president provides the governing and financial documents upon receiving a request for them from a fire protection district resident or the general public.

Filing and Contact Details

Filer

Filer Name
Whispering Pines Vol Fire Dept
EIN
46-0385125
Phone
6053433382
Address
7980 CLARKSON RD, RAPID CITY, SD 57702-9151
Doing Business As
Rural Fire Protection District

Signing Officer

Name
Alan Anderson
Title
President
Phone
6053433382
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Anderson
Formed
1956
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
29

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Jeanette Schroeder CPA
Phone
6053425630
Raw XML Appendix390 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/Form990PartVIISectionAGrp/TitleTxt1FIRE CHIEF T
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt118661
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IRS990/PayrollTaxesGrp/ProgramServicesAmt015693
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IRS990/PrincipalOfficerNm0ALAN ANDERSON
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0192527
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01566581
IRS990ScheduleD/EquipmentGrp/BookValueAmt0210705
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02077817
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02288522
IRS990ScheduleD/LandGrp/BookValueAmt0299390
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0299390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04661
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL RESIDENTS OF THE FIRE PROTECTION DISTRICT HAVE RIGHTS TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RESIDENTS OF THE FIRE PROTECTION DISTRICT ELECT ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RESIDENTS OF THE FIRE PROTECTION DISTRICT HAVE THE RIGHT TO VOTE ON AND APPROVE SIGNIFICANT DECISIONS OF THE ORGANIZATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY A LICENSED CPA FIRM. THE ORGANIZATION'S PRESIDENT REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN THE COURSE OF MEETINGS OR ACTIVITIES, MEMBERS WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE THE MEMBER (INCLUDING HIS OR HER BUSINESS OR OTHER NONPROFIT AFFILIATIONS), HIS OR HER FAMILY, AND/OR HIS OR HER SIGNIFICANT OTHER, EMPLOYER, OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. AFTER DISCLOSURE IN AN OFFICIAL MEETING, THE MEMBER UNDERSTANDS THAT HE OR SHE MAY BE ASKED TO LEAVE THE ROOM FOR THE DISCUSSION AND WILL NOT BE PERMITTED TO VOTE ON THE QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL COMPENSATION ARRANGEMENTS ARE APPROVED IN ADVANCE BY THE BOARD OF DIRECTORS, NONE OF WHICH HAVE A CONFLICT WITH RESPECT TO THE COMPENSATION ARRANGEMENT. COMPARABILITY DATA (I.E. COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS) IS RELIED ON WHEN APPROVING COMPENSATION, AND ALL APPROVALS ARE DOCUMENTED. IN ADDITION TO COMPENSATION, MEMBERS OF THE ORGANIZATION RECEIVE COMPENSATION FOR FIGHTING FIRES, WHICH IS PAID ACCORDING TO AMOUNTS PRESCRIBED BY THE STATE BASED ON TRAINING AND QUALIFICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERS OF THE ORGANIZATION RECEIVE COMPENSATION FOR FIGHTING FIRES, WHICH IS PAID ACCORDING TO AMOUNTS PRESCRIBED BY THE STATE BASED ON TRAINING AND QUALIFICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S PRESIDENT PROVIDES THE GOVERNING AND FINANCIAL DOCUMENTS UPON RECEIVING A REQUEST FOR THEM FROM A FIRE PROTECTION DISTRICT RESIDENT OR THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0664125
IRS990/TotalFunctionalExpensesGrp/TotalAmt0679456
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01326014
IRS990/TotalLiabilitiesEOYAmt01265211
IRS990/TotalLiabilitiesGrp/BOYAmt01326014
IRS990/TotalLiabilitiesGrp/EOYAmt01265211
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0944391
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01185881
IRS990/TotalProgramServiceExpensesAmt0664125
IRS990/TotalProgramServiceRevenueAmt0124202
IRS990/TotalReportableCompFromOrgAmt0100643
IRS990/TotalRevenueGrp/ExclusionAmt05834
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0186398
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0920946
IRS990/TotalVolunteersCnt029
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02270405
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02451092
IRS990/TravelGrp/ProgramServicesAmt04039
IRS990/TravelGrp/TotalAmt04039
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01326014
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01260550
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07980 CLARKSON RD
IRS990/USAddress/CityNm0RAPID CITY
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd0577029151
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06053433382
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHISPERING PINES VOL FIRE DEPT
ReturnHeader/Filer/BusinessNameControlTxt0WHIS
ReturnHeader/Filer/EIN0460385125
ReturnHeader/Filer/PhoneNum06053433382
ReturnHeader/Filer/USAddress/AddressLine1Txt07980 CLARKSON RD
ReturnHeader/Filer/USAddress/CityNm0RAPID CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd0577029151
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460257538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KETEL THORSTENSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0577093140
ReturnHeader/PreparerPersonGrp/PhoneNum06053425630
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANETTE SCHROEDER CPA
ReturnHeader/ReturnTs02026-03-25T20:00:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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