Civic Intelligence

International Play Equipment Manufacturers Associa

EIN 52-2102729 • 501(c)6 • Harrisburg, PA

Profile

The mission of the International Play Equipment Manufacturers Association (IPEMA) is to serve as the voice for the playground industry, communicate with and educate members and related audiences and provide certification programs.

2207 Forest Hills DriveHarrisburg, PA 17112

www.ipema.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.20x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.25x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

77th percentile

16%

Higher net margin than 77% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-17%

Faster asset growth than 12% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$726,972

Down $148,243 (-17%) from 2024

Liabilities

Down

$146,998

Down $238,818 (-62%) from 2024

Net Assets

Up

$579,974

Up $90,575 (+19%) from 2024

Revenue

Up

$583,390

Up $81,366 (+16%) from 2024

Expenses

Down

$492,815

Down $31,879 (-6.1%) from 2024

Net Income

Up

$90,575

Up $113,245 (+500%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $287,038Liabilities 2010: $0Net Assets 2010: $287,0382010Assets 2011: $307,674Liabilities 2011: $0Net Assets 2011: $307,6742011Assets 2012: $387,126Liabilities 2012: $27,401Net Assets 2012: $359,7252012Assets 2013: $426,162Liabilities 2013: $13,213Net Assets 2013: $412,9492013Assets 2014: $469,224Liabilities 2014: $11,471Net Assets 2014: $457,7532014Assets 2015: $449,073Liabilities 2015: $20,759Net Assets 2015: $428,3142015Assets 2016: $341,590Liabilities 2016: $38,051Net Assets 2016: $303,5392016Assets 2017: $252,593Liabilities 2017: $28,388Net Assets 2017: $224,2052017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $569,452Liabilities 2019: $259,390Net Assets 2019: $310,0622019Assets 2020: $638,282Liabilities 2020: $272,031Net Assets 2020: $366,2512020Assets 2021: $712,307Liabilities 2021: $290,801Net Assets 2021: $421,5062021Assets 2022: $776,336Liabilities 2022: $288,992Net Assets 2022: $487,3442022Assets 2023: $730,335Liabilities 2023: $218,266Net Assets 2023: $512,0692023Assets 2024: $875,215Liabilities 2024: $385,816Net Assets 2024: $489,3992024Assets 2025: $726,972Liabilities 2025: $146,998Net Assets 2025: $579,9742025

Highlighted filing

2025

Assets$726,972
Liabilities$146,998
Net Assets$579,974

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $188,1282010Expenses 2011: $231,4362011Revenue 2012: $266,275Expenses 2012: $214,224Net Income 2012: $52,0512012Revenue 2013: $275,254Expenses 2013: $222,030Net Income 2013: $53,2242013Revenue 2014: $296,616Expenses 2014: $251,812Net Income 2014: $44,8042014Revenue 2015: $293,461Expenses 2015: $322,900Net Income 2015: -$29,4392015Revenue 2016: $317,333Expenses 2016: $442,107Net Income 2016: -$124,7742016Revenue 2017: $323,085Expenses 2017: $402,419Net Income 2017: -$79,3342017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $404,819Expenses 2019: $273,330Net Income 2019: $131,4892019Revenue 2020: $414,833Expenses 2020: $358,644Net Income 2020: $56,1892020Revenue 2021: $401,326Expenses 2021: $346,071Net Income 2021: $55,2552021Revenue 2022: $408,709Expenses 2022: $342,871Net Income 2022: $65,8382022Revenue 2023: $413,703Expenses 2023: $388,978Net Income 2023: $24,7252023Revenue 2024: $502,024Expenses 2024: $524,694Net Income 2024: -$22,6702024Revenue 2025: $583,390Expenses 2025: $492,815Net Income 2025: $90,5752025

Highlighted filing

2025

Revenue$583,390
Expenses$492,815
Net Income$90,575

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.27$1.47$5.80$5.83$4.93$0.91
2024Detailed filing. Detailed filing data is available for this year.$8.75$3.86$4.89$5.02$5.25$0.23
2023Detailed filing. Detailed filing data is available for this year.$7.30$2.18$5.12$4.14$3.89$0.25
2022Detailed filing. Detailed filing data is available for this year.$7.76$2.89$4.87$4.09$3.43$0.66
2021Detailed filing. Detailed filing data is available for this year.$7.12$2.91$4.22$4.01$3.46$0.55
2020Detailed filing. Detailed filing data is available for this year.$6.38$2.72$3.66$4.15$3.59$0.56
2019Detailed filing. Detailed filing data is available for this year.$5.69$2.59$3.10$4.05$2.73$1.31
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.53$0.28$2.24$3.23$4.02$0.79
2016Detailed filing. Detailed filing data is available for this year.$3.42$0.38$3.04$3.17$4.42$1.25
2015Detailed filing. Detailed filing data is available for this year.$4.49$0.21$4.28$2.93$3.23$0.29
2014Detailed filing. Detailed filing data is available for this year.$4.69$0.11$4.58$2.97$2.52$0.45
2013Detailed filing. Detailed filing data is available for this year.$4.26$0.13$4.13$2.75$2.22$0.53
2012Summary only. Only limited summary data is available for this year.$3.87$0.27$3.60$2.66$2.14$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.00$3.08$2.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$0.00$2.87$1.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 3, 2026
Return Version
2024v5.2
Gross Receipts
$583,390
Mission and Program Overview

Mission

The mission of the International Play Equipment Manufacturers Association (IPEMA) is to promote play, encourage safety and provide certification programs for playground environments.

The mission of the International Play Equipment Manufacturers Association (IPEMA) is to serve as the voice for the playground industry, communicate with and educate members and related audiences and provide certification programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$870,319$576,496▼ $293,823
Prepaid Expenses and Deferred Charges$4,891$150,476▲ $145,585
Cash and Non-Interest-Bearing Accounts$5--
Total Assets$875,215$726,972▼ $148,243
Liabilities
Deferred Revenue$329,200$126,900▼ $202,300
Accounts Payable and Accrued Expenses$56,616$20,098▼ $36,518
Total Liabilities$385,816$146,998▼ $238,818
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$489,399$579,974▲ $90,575
Total Net Assets Fund Balance$489,399$579,974▲ $90,575
Total Liabilities and Net Assets / Fund Balance$875,215$726,972▼ $148,243
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike SebastianCertification Chair - Surfacing
Mark KochCertification Chair- Equipment
Brad PittamImmediate Past President
Mike SuttonPresident
Scott LiebeltPresident Elect
Bill StaffordDirector
Lloyd ReeseDirector
Rob LockhartDirector
Tom FitzpatrickDirector
Denise CalabreseExecutive Director
Randy WatermillerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Calabrese Management INCManagement Company2207 FOREST HILLS DR, Harrisburg, PA 17112$153,831
Revenue and Support

Revenue Composition

Contributions and Grants
$336,662
Program Service Revenue
$236,750
Investment Income
$9,978
Other Revenue
$0
Change in Net Assets
$90,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$452,815
Grants and Similar Amounts Paid$40,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$153,831
Fees for Services Other---$93,737
Information Technology---$70,432
Fees for Services Lobbying---$60,000
Grants to Domestic Orgs---$40,000
Fees for Services Legal---$20,850
Advertising---$20,053
Conferences and Meetings---$7,515
Travel---$4,853
Insurance---$2,593
Fees for Services Accounting---$1,965
Occupancy---$1,500
Other Expenses$1,044--$1,044
Office Expenses---$901
Total Functional Expenses$0$0$0$492,815
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Institute for PlayCarmel Valley, CA-Support Efforts to Promote Play-
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
No
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$60,000
Total Nondeductible Lobbying and Political Cost$60,000
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Officer directors etc family relationship Part VI line 2

Two board members, randy watermiller and tom fitzpatrick, work for the same company.

Management duties delegation Part VI line 3

Association hired calabrese management to perform daily administrative, financial and management duties of organization.

Members or stockholder classes and rights Part VI line 6

There are two classes of membership, with each of those having two levels. Active manufacturer membership is based on gross annual sales. Associate level of membership is for vendors who want to do business with manufacturers. Associate members do not have voting rights.

Member election for additional members Part VI line 7A

Voting members vote on the board of directors slate at the annual meeting.

Governing body decisions Part VI line 7B

Voting members vote on the board slate and on bylaw changes. All other decisions are voted on by the sitting board.

Governing body meeting documentation Part VI line 8A

Minutes are written for each board meeting. Minutes are stored in the office and distributed to the board of directors. Minutes are available to voting members upon request.

Committee meeting documentation Part VI line 8B

Minutes of each committee meeting are written and distributed to the committee members. Minutes are stored in the office and are available to voting members upon request.

Form 990 governing body review Part VI line 11

The executive director, as a non-voting officer of the assocation, has approval to sign the tax form 990. The board treasurer receives reconciled financial statements monthly. The board of directors receives financial statements at each board meeting.

Conflict of interest policy compliance Part VI line 12C

A written conflict of interest policy is in the policy manual. Board members sign and agree to adhere to policy each year. It is enforced by asking at board meetings, when an issue arises for discussion, if anyone needs to abstain.

CEO executive director top management comp Part VI line 15A

An evaluation of management is performed upon contract renewal by the board of directors. Compensation of management is reviewed annually during the budget process.

Governing documents etc available to public Part VI line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
International Play Equipment Manufacturers Associa
EIN
52-2102729
In Care Of
% DENISE CALABRESE
Phone
7172381744
Address
2207 FOREST HILLS DRIVE, HARRISBURG, PA 17112

Signing Officer

Name
Denise Calabrese Cae
Title
Executive Director
Phone
7172381744
Signed
2026-02-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Mike Sutton
Formed
1996
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
8
Employees
0
Volunteers
60

Preparer

Firm
Lisa Acri CPA & Associates Inc
Address
29 S UNION ST, Middletown, PA 17057
Preparer
Lisa Acri CPA
Phone
7179442000
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Other services are for writing and production of newsletters and other communications, as well as committee oversight and administration.

General explanation attachment

The organization has entered into a contract with a management company. Calabrese management, inc., ein: 25-1874170, handles all management, financial, program and administrative duties for the organization. The company averaged 25 hours per week working for the organization in this fiscal year.

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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/MissionDesc0The mission of the International Play Equipment Manufacturers Association (IPEMA) is to serve as the voice for the playground industry, communicate with and educate members and related audiences and provide certification programs.
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IRS990/OtherExpensesGrp/Desc0BANK AND CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1POSTAGE AND PRINTING
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3DATA SECURITY
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IRS990/OtherExpensesGrp/ProgramServicesAmt1786
IRS990/OtherExpensesGrp/ProgramServicesAmt2633
IRS990/OtherExpensesGrp/ProgramServicesAmt31044
IRS990/OtherExpensesGrp/TotalAmt012122
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IRS990/OtherExpensesGrp/TotalAmt2633
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0150476
IRS990/PrincipalOfficerNm0MIKE SUTTON
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IRS990/ProgramServiceRevenueGrp/Desc0CERTIFICATION
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0236750
IRS990/ProgSrvcAccomActy2Grp/Desc0PROCESSED 313 MEMBERSHIP RENEWALS AND 277 CERTIFICATION RENEWALS.
IRS990/ProgSrvcAccomActy3Grp/Desc0HELD MEMBERSHIP MEETING IN TORONTO, ONTARIO IN CANADA WITH OVER 100 INDIVIDUALS JOINING.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT EFFORTS TO PROMOTE PLAY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NATIONAL INSTITUTE FOR PLAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 1398
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Carmel Valley
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd093924
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO BOARD MEMBERS, RANDY WATERMILLER AND TOM FITZPATRICK, WORK FOR THE SAME COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION HIRED CALABRESE MANAGEMENT TO PERFORM DAILY ADMINISTRATIVE, FINANCIAL AND MANAGEMENT DUTIES OF ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE TWO CLASSES OF MEMBERSHIP, WITH EACH OF THOSE HAVING TWO LEVELS. ACTIVE MANUFACTURER MEMBERSHIP IS BASED ON GROSS ANNUAL SALES. ASSOCIATE LEVEL OF MEMBERSHIP IS FOR VENDORS WHO WANT TO DO BUSINESS WITH MANUFACTURERS. ASSOCIATE MEMBERS DO NOT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VOTING MEMBERS VOTE ON THE BOARD OF DIRECTORS SLATE AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4VOTING MEMBERS VOTE ON THE BOARD SLATE AND ON BYLAW CHANGES. ALL OTHER DECISIONS ARE VOTED ON BY THE SITTING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MINUTES ARE WRITTEN FOR EACH BOARD MEETING. MINUTES ARE STORED IN THE OFFICE AND DISTRIBUTED TO THE BOARD OF DIRECTORS. MINUTES ARE AVAILABLE TO VOTING MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MINUTES OF EACH COMMITTEE MEETING ARE WRITTEN AND DISTRIBUTED TO THE COMMITTEE MEMBERS. MINUTES ARE STORED IN THE OFFICE AND ARE AVAILABLE TO VOTING MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE EXECUTIVE DIRECTOR, AS A NON-VOTING OFFICER OF THE ASSOCATION, HAS APPROVAL TO SIGN THE TAX FORM 990. THE BOARD TREASURER RECEIVES RECONCILED FINANCIAL STATEMENTS MONTHLY. THE BOARD OF DIRECTORS RECEIVES FINANCIAL STATEMENTS AT EACH BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8A WRITTEN CONFLICT OF INTEREST POLICY IS IN THE POLICY MANUAL. BOARD MEMBERS SIGN AND AGREE TO ADHERE TO POLICY EACH YEAR. IT IS ENFORCED BY ASKING AT BOARD MEETINGS, WHEN AN ISSUE ARISES FOR DISCUSSION, IF ANYONE NEEDS TO ABSTAIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9AN EVALUATION OF MANAGEMENT IS PERFORMED UPON CONTRACT RENEWAL BY THE BOARD OF DIRECTORS. COMPENSATION OF MANAGEMENT IS REVIEWED ANNUALLY DURING THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11OTHER SERVICES ARE FOR WRITING AND PRODUCTION OF NEWSLETTERS AND OTHER COMMUNICATIONS, AS WELL AS COMMITTEE OVERSIGHT AND ADMINISTRATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12THE ORGANIZATION HAS ENTERED INTO A CONTRACT WITH A MANAGEMENT COMPANY. CALABRESE MANAGEMENT, INC., EIN: 25-1874170, HANDLES ALL MANAGEMENT, FINANCIAL, PROGRAM AND ADMINISTRATIVE DUTIES FOR THE ORGANIZATION. THE COMPANY AVERAGED 25 HOURS PER WEEK WORKING FOR THE ORGANIZATION IN THIS FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12General explanation attachment
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0583390
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IRS990/TotalVolunteersCnt060
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IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt04853
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02207 FOREST HILLS DRIVE
IRS990/USAddress/CityNm0HARRISBURG
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IRS990/USAddress/ZIPCd017112
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IRS990/WebsiteAddressTxt0WWW.IPEMA.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DENISE CALABRESE CAE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07172381744
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL PLAY EQUIPMENT MANUFACTURERS ASSOCIA
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0522102729
ReturnHeader/Filer/InCareOfNm0% DENISE CALABRESE
ReturnHeader/Filer/PhoneNum07172381744
ReturnHeader/Filer/USAddress/AddressLine1Txt02207 FOREST HILLS DRIVE
ReturnHeader/Filer/USAddress/CityNm0HARRISBURG
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ReturnHeader/Filer/USAddress/ZIPCd017112
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261677336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LISA ACRI CPA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt029 S UNION ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Middletown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017057
ReturnHeader/PreparerPersonGrp/PhoneNum07179442000
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA ACRI CPA
ReturnHeader/ReturnTs02026-02-03T15:16:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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