Civic Intelligence

Journeymen Plumbers & Steamfitters #489

EIN 52-0580681 • 501(c)5 • Cumberland, MD

Profile

Plumbers labor organization

2 Park StreetCumberland, MD 21501

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

39th percentile

-0.6%

Higher net margin than 39% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$40,726

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

4th percentile

-69%

Faster revenue growth than 4% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$0

Down $798,993 (-100%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$0

Down $798,993 (-100%) from 2024

Revenue

Down

$237,451

Down $521,768 (-69%) from 2024

Expenses

Down

$238,765

Down $184,166 (-44%) from 2024

Net Income

Down

-$1,314

Down $337,602 (-100%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $139,489Liabilities 2010: $3,365Net Assets 2010: $136,1242010Assets 2011: $84,523Liabilities 2011: $15,530Net Assets 2011: $68,9932011Assets 2012: $44,330Liabilities 2012: $13,876Net Assets 2012: $30,4542012Assets 2013: $39,746Liabilities 2013: $17,272Net Assets 2013: $22,4742013Assets 2014: $24,538Liabilities 2014: $21,176Net Assets 2014: $3,3622014Assets 2015: $32,493Liabilities 2015: $24,708Net Assets 2015: $7,7852015Assets 2016: $48,961Liabilities 2016: $8,039Net Assets 2016: $40,9222016Assets 2017: $118,967Liabilities 2017: $11,769Net Assets 2017: $107,1982017Assets 2018: $200,465Liabilities 2018: $9,393Net Assets 2018: $191,0722018Assets 2019: $256,223Liabilities 2019: $16,782Net Assets 2019: $239,4412019Assets 2020: $329,932Liabilities 2020: $11,604Net Assets 2020: $318,3282020Assets 2021: $338,951Liabilities 2021: $0Net Assets 2021: $338,9512021Assets 2022: $386,412Liabilities 2022: $0Net Assets 2022: $386,4122022Assets 2023: $462,705Liabilities 2023: $0Net Assets 2023: $462,7052023Assets 2024: $798,993Liabilities 2024: $0Net Assets 2024: $798,9932024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $295,4922010Expenses 2011: $311,2892011Expenses 2012: $244,2052012Revenue 2013: $271,101Expenses 2013: $279,081Net Income 2013: -$7,9802013Revenue 2014: $265,448Expenses 2014: $273,514Net Income 2014: -$8,0662014Revenue 2015: $258,514Expenses 2015: $248,324Net Income 2015: $10,1902015Revenue 2016: $267,277Expenses 2016: $251,445Net Income 2016: $15,8322016Revenue 2017: $358,743Expenses 2017: $364,241Net Income 2017: -$5,4982017Revenue 2018: $411,340Expenses 2018: $344,746Net Income 2018: $66,5942018Revenue 2019: $381,141Expenses 2019: $318,602Net Income 2019: $62,5392019Revenue 2020: $410,013Expenses 2020: $336,305Net Income 2020: $73,7082020Revenue 2021: $341,211Expenses 2021: $318,766Net Income 2021: $22,4452021Revenue 2022: $389,202Expenses 2022: $339,658Net Income 2022: $49,5442022Revenue 2023: $426,972Expenses 2023: $348,312Net Income 2023: $78,6602023Revenue 2024: $759,219Expenses 2024: $422,931Net Income 2024: $336,2882024Revenue 2025: $237,451Expenses 2025: $238,765Net Income 2025: -$1,3142025

Highlighted filing

2025

Revenue$237,451
Expenses$238,765
Net Income-$1,314

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.37$2.39$0.01
2024Detailed filing. Detailed filing data is available for this year.$7.99$0.00$7.99$7.59$4.23$3.36
2023Detailed filing. Detailed filing data is available for this year.$4.63$0.00$4.63$4.27$3.48$0.79
2022Detailed filing. Detailed filing data is available for this year.$3.86$0.00$3.86$3.89$3.40$0.50
2021Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$3.41$3.19$0.22
2020Detailed filing. Detailed filing data is available for this year.$3.30$0.12$3.18$4.10$3.36$0.74
2019Detailed filing. Detailed filing data is available for this year.$2.56$0.17$2.39$3.81$3.19$0.63
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.09$1.91$4.11$3.45$0.67
2017Detailed filing. Detailed filing data is available for this year.$1.19$0.12$1.07$3.59$3.64$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.08$0.41$2.67$2.51$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.25$0.08$2.59$2.48$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.21$0.03$2.65$2.74$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.40$0.17$0.22$2.71$2.79$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.14$0.30$2.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.16$0.69$3.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.03$1.36$2.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 24, 2026
Return Version
2025v4.0
Gross Receipts
$237,451
Mission and Program Overview

Mission

Plumbers and steamfitters labor organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$798,993--
Cash and Non-Interest-Bearing Accounts$487,627--
Savings and Temporary Cash Investments$311,366--
Total Assets$798,993$0▼ $798,993
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$798,993$0▼ $798,993
Total Liabilities and Net Assets / Fund Balance$798,993$0▼ $798,993
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott UpoleSec-treasFT$40,726$40,726

Board Members and Trustees

NameTitle
Justin BrownPresident
Brian BealExec Board
James RaffertyExec Board
Matt EvansExec Board
Timothy MorelandExec Board
Charles GattensExamining Bo
Dennis BurkeExamining Bo
Patrick MurphyExamining Bo
Corey MorelandFinance Comm
Greg BurkeFinance Comm
Travis WinfieldFinance Comm
David BurcawInside Guard
Jason LeithRecording Se
Denton ShriverVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$223,024
Investment Income
$27
Other Revenue
$14,400
Change in Net Assets
$-1,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,279
Other Expenses$94,486
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---$77,094
Pension Plan Contributions---$46,972
Payments to Affiliates---$18,090
Other Employee Benefits---$14,180
Occupancy---$9,693
Payroll Taxes---$6,033
Office Expenses---$5,902
Travel---$5,835
Other Expenses---$2,323
Fees for Services Accounting---$2,225
Total Functional Expenses$0$0$0$238,765
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

Voting journeymen members & retirees as well as apprentices with non-voting rights. However, all members merged with local 602 or local 5 during 2025, thereore, no members at december 31, 2025.

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

Voting journeymen members & retirees as well as apprentices with non-voting rights. However, all members merged with local 602 or local 5 during 2025, thereore, no members at december 31, 2025.

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

Approval and voting as above

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

Reviewed by officers prior to filing

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Journeymen Plumbers & Steamfitters
EIN
52-0580681
Phone
3017228515
Address
2 PARK STREET, CUMBERLAND, MD 21501

Signing Officer

Name
Scott Upole
Title
Sec-treas
Phone
3017777875
Signed
2026-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Upole
Formed
1960
Legal Domicile
Md
Voting Board Members
0
Independent Board Members
0
Employees
2

Preparer

Firm
Turnbull Hoover & Kahl Pa
Address
217 GLENN ST STE 200, CUMBERLAND, MD 21502
Preparer
Bernard B Kahl CPA
Phone
3017593270
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Payroll tax payments made in 2026 3,204 funds transfer to local 602 -696,768 funds transfer to local 5 -104,115 total -797,679

Raw XML Appendix389 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.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35733
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4352
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0167858
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139887
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29194
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4352
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt014657
IRS990/PYOtherExpensesAmt0160028
IRS990/PYOtherRevenueAmt07200
IRS990/PYProgramServiceRevenueAmt0737362
IRS990/PYRevenuesLessExpensesAmt0336288
IRS990/PYSalariesCompEmpBnftPaidAmt0262903
IRS990/PYTotalExpensesAmt0422931
IRS990/PYTotalRevenueAmt0759219
IRS990/ReconcilationRevenueExpnssAmt0-1314
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt014400
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0798993
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0311366
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0true
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02025-05-15
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12025-05-15
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0530150360
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1530067475
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0696768
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1104115
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)5
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)5
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0STEAMFITTERS LOCAL UNION NO 602
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm1PLUMBERS LOCAL UNION NO 5
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt08700 ASHWOOD DRIVE 2ND FLOOR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt14755 WALDEN LANE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0CAPITOL HEIGHTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1LANHAM
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd021037
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd120706
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0LOCAL 602 WILL EMPLOYEE DENTON SHRIVER (FORMER 489 MEMBER) AS A BUSINESS AGENT FOR THE CUMBERLAND, MD AREA FOR A MINIMUM OF 5 YEARS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PAGE 1, PART I, LINE 2E
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOTING JOURNEYMEN MEMBERS & RETIREES AS WELL AS APPRENTICES WITH NON-VOTING RIGHTS. HOWEVER, ALL MEMBERS MERGED WITH LOCAL 602 OR LOCAL 5 DURING 2025, THEREORE, NO MEMBERS AT DECEMBER 31, 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOTING JOURNEYMEN MEMBERS & RETIREES AS WELL AS APPRENTICES WITH NON-VOTING RIGHTS. HOWEVER, ALL MEMBERS MERGED WITH LOCAL 602 OR LOCAL 5 DURING 2025, THEREORE, NO MEMBERS AT DECEMBER 31, 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROVAL AND VOTING AS ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY OFFICERS PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL TAX PAYMENTS MADE IN 2026 3,204 FUNDS TRANSFER TO LOCAL 602 -696,768 FUNDS TRANSFER TO LOCAL 5 -104,115 TOTAL -797,679
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0798993
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0798993
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0238765
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0798993
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceRevenueAmt0223024
IRS990/TotalReportableCompFromOrgAmt040726
IRS990/TotalRevenueGrp/ExclusionAmt027
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0237424
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0237451
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0798993
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TravelGrp/TotalAmt05835
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 PARK STREET
IRS990/USAddress/CityNm0CUMBERLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021502
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT UPOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC-TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum03017777875
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOURNEYMEN PLUMBERS & STEAMFITTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 489
ReturnHeader/Filer/BusinessNameControlTxt0JOUR
ReturnHeader/Filer/EIN0520580681
ReturnHeader/Filer/PhoneNum03017228515
ReturnHeader/Filer/USAddress/AddressLine1Txt02 PARK STREET
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021501
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521518807
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TURNBULL HOOVER & KAHL PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0217 GLENN ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CUMBERLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021502
ReturnHeader/PreparerPersonGrp/PhoneNum03017593270
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BERNARD B KAHL CPA
ReturnHeader/ReturnTs02026-03-26T16:22:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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