Civic Intelligence

Christian Social Services Inc.

990 • Fiscal year 2015 • EIN 61-1125445

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 17, 2016

PO Box 147Morehead, KY 40351

(606) 784-5329

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.38x

Higher debt load relative to assets than 87% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

0.83x

Higher debt load relative to revenue than 95% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-3.2%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$30,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

39th percentile

-2.8%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$368,824

Down $10,815 (-2.8%) from 2014

Net Assets

Down

$229,829

Down $5,319 (-2.3%) from 2014

Liabilities

Down

$138,995

Down $5,496 (-3.8%) from 2014

Revenue

Down

$166,832

Down $22,823 (-12%) from 2014

Expenses

Down

$172,151

Down $12,639 (-6.8%) from 2014

Net Income

Down

-$5,319

Down $10,184 (-209%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $418,637Liabilities 2010: $165,970Net Assets 2010: $252,6672010Assets 2011: $404,968Liabilities 2011: $163,897Net Assets 2011: $241,0712011Assets 2012: $396,855Liabilities 2012: $164,226Net Assets 2012: $232,6292012Assets 2013: $384,903Liabilities 2013: $154,620Net Assets 2013: $230,2832013Assets 2014: $379,639Liabilities 2014: $144,491Net Assets 2014: $235,1482014Assets 2015: $368,824Liabilities 2015: $138,995Net Assets 2015: $229,8292015Assets 2016: $418,014Liabilities 2016: $87,232Net Assets 2016: $330,7822016Assets 2017: $403,341Liabilities 2017: $76,887Net Assets 2017: $326,4542017Assets 2018: $353,809Liabilities 2018: $66,500Net Assets 2018: $287,3092018Assets 2019: $340,637Liabilities 2019: $60,062Net Assets 2019: $280,5752019Assets 2020: $358,760Liabilities 2020: $47,639Net Assets 2020: $311,1212020Assets 2023: $106,157Liabilities 2023: $3,826Net Assets 2023: $102,3312023Assets 2024: $249,750Liabilities 2024: $3,019Net Assets 2024: $246,7312024

Highlighted filing

2015

Assets$368,824
Liabilities$138,995
Net Assets$229,829

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $463,775Expenses 2010: $440,634Net Income 2010: $23,1412010Revenue 2011: $294,775Expenses 2011: $306,372Net Income 2011: -$11,5972011Revenue 2012: $208,133Expenses 2012: $213,738Net Income 2012: -$5,6052012Revenue 2013: $194,464Expenses 2013: $199,399Net Income 2013: -$4,9352013Revenue 2014: $189,655Expenses 2014: $184,790Net Income 2014: $4,8652014Revenue 2015: $166,832Expenses 2015: $172,151Net Income 2015: -$5,3192015Revenue 2016: $287,716Expenses 2016: $186,763Net Income 2016: $100,9532016Revenue 2017: $187,912Expenses 2017: $192,240Net Income 2017: -$4,3282017Revenue 2018: $139,861Expenses 2018: $179,006Net Income 2018: -$39,1452018Revenue 2019: $174,291Expenses 2019: $181,025Net Income 2019: -$6,7342019Revenue 2020: $149,097Expenses 2020: $165,567Net Income 2020: -$16,4702020Revenue 2023: $162,955Expenses 2023: $169,024Net Income 2023: -$6,0692023Revenue 2024: $242,913Expenses 2024: $193,644Net Income 2024: $49,2692024

Highlighted filing

2015

Revenue$166,832
Expenses$172,151
Net Income-$5,319
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 17, 2016
Return Version
2015v2.1
Gross Receipts
$166,832
Mission and Program Overview

Mission

Christian social services is a 501(c)(3) non-profit organization located in the hills of eastern kentucky. Since 1973, we have been a beacon for those in need. Through donations, grants, and revenue from our thrift store, we help those who are experiencing a difficult season in their lives. Based on our funding, be it a need for food, assistance with electricity or other utilities, rent, eyeglasses, clothing, furniture, personal items, medicine, help with form completion, prayer, etc., christian social services continues to support the people in our community. We work and partner with many local and state referral agencies to better serve people who are living in poverty or are experiencing emergency or crisis situations. Each day, we work with proud people from eastern kentucky who are doing their best to survive during difficult economic times.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$285,773$279,998▼ $5,775
Cash and Non-Interest-Bearing Accounts$93,866$88,826▼ $5,040
Total Assets$379,639$368,824▼ $10,815
Liabilities
Mortgage Notes Payable Secured by Investment Property$141,521$135,943▼ $5,578
Accounts Payable and Accrued Expenses$2,970$3,052▲ $82
Total Liabilities$144,491$138,995▼ $5,496
Net Assets / Fund Balance
Unrestricted Net Assets$208,808$229,829▲ $21,021
Temporarily Rstr Net Assets$26,340--
Total Net Assets Fund Balance$235,148$229,829▼ $5,319
Total Liabilities and Net Assets / Fund Balance$379,639$368,824▼ $10,815

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$168,426$153,091$321,517
Land$107,603-$107,603
Equipment$3,969$51,991$55,960
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bev GilliamDirectorFT$30,000$30,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$69,914
Program Service Revenue
$96,783
Investment Income
$135
Other Revenue
$0
All Other Contributions
$60,914
Change in Net Assets
$-5,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$92,057
Other Expenses$80,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,259$30,296-$83,555
Office Expenses$6,370$6,126-$12,496
Depreciation Depletion$10,104--$10,104
Insurance$9,850--$9,850
Payroll Taxes$5,877$2,625-$8,502
Occupancy$6,528--$6,528
Interest$5,710--$5,710
Fees for Services Accounting-$4,460-$4,460
Fees for Services Legal-$4,050-$4,050
Advertising$1,138--$1,138
All Other Expenses$550$103-$653
Other Expenses$3,852$563-$563
Travel-$416-$416
Conferences and Meetings-$402-$402
Fees for Services Other-$185-$185
Total Functional Expenses$122,925$49,226$0$172,151
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
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

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

Tax return reviewed by beverly gilliam, executive director, before it's filed.

Form 990, Page 6, Part VI, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Christian Social Services
EIN
61-1125445
Phone
6067845329
Address
PO BOX 147, MOREHEAD, KY 40351

Signing Officer

Name
Bev Gilliam
Title
Director
Phone
6067845329
Signed
2016-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bev Gilliam
Formed
1987
Legal Domicile
Ky
Voting Board Members
11
Independent Board Members
11
Employees
9

Preparer

Firm
John T Lane and Associates LLC
Address
PO BOX 449, MT STERLING, KY 40353
Preparer
Joel Lane
Phone
8594989915
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Christian social services is a 501(c)(3) non-profit organization located in the hills of eastern kentucky. Since 1973, we have been a beacon for those in need. Through donations, grants, and revenue from our thrift store, we help those who are experiencing a difficult season in their lives. Based on our funding, be it a need for food, assistance with electricity or other utilities, rent, eyeglasses, clothing, furniture, personal items, medicine, help with form completion, prayer, etc., christian social services continues to support the people in our community. We work and partner with many local and state referral agencies to better serve people who are living in poverty or are experiencing emergency or crisis situations. Each day, we work with proud people from eastern kentucky who are doing their best to survive during difficult economic times.

Form 990, Page 2, Part III, Line 4A

Best to survive during difficult economic times.

Form 990, Page 2, Part III, Line 4D

Christian social services is a 501(c)(3) non-profit organization located in the hills of eastern kentucky. Since 1973, we have been a beacon for those in need. Through donations, grants, and revenue from our thrift store, we help those who are experiencing a difficult season in their lives. Based on our funding, be it a need for food, assistance with electricity or other utilities, rent, eyeglasses, clothing, furniture, personal items, medicine, help with form completion, prayer, etc., christian social services continues to support the people in our community. We work and partner with many local and state referral agencies to better serve people who are living in poverty or are experiencing emergency or crisis situations. Each day, we work with proud people from eastern kentucky who are doing their best to survive during difficult economic times.

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IRS990/OtherSalariesAndWagesGrp/TotalAmt083555
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02625
IRS990/PayrollTaxesGrp/ProgramServicesAmt05877
IRS990/PayrollTaxesGrp/TotalAmt08502
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BEV GILLIAM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0THIFT STORE SALES
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL
IRS990/ProgramServiceRevenueGrp/ExclusionAmt094283
IRS990/ProgramServiceRevenueGrp/ExclusionAmt12500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt094283
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHRISTIAN SOCIAL SERVICES IS A 501(C)(3) NON-PROFIT ORGANIZATION LOCATED IN THE HILLS OF EASTERN KENTUCKY. SINCE 1973, WE HAVE BEEN A BEACON FOR THOSE IN NEED. THROUGH DONATIONS, GRANTS, AND REVENUE FROM OUR THRIFT STORE, WE HELP THOSE WHO ARE EXPERIENCING A DIFFICULT SEASON IN THEIR LIVES. BASED ON OUR FUNDING, BE IT A NEED FOR FOOD, ASSISTANCE WITH ELECTRICITY OR OTHER UTILITIES, RENT, EYEGLASSES, CLOTHING, FURNITURE, PERSONAL ITEMS, MEDICINE, HELP WITH FORM COMPLETION, PRAYER, ETC., CHRISTIAN SOCIAL SERVICES CONTINUES TO SUPPORT THE PEOPLE IN OUR COMMUNITY. WE WORK AND PARTNER WITH MANY LOCAL AND STATE REFERRAL AGENCIES TO BETTER SERVE PEOPLE WHO ARE LIVING IN POVERTY OR ARE EXPERIENCING EMERGENCY OR CRISIS SITUATIONS. EACH DAY, WE WORK WITH PROUD PEOPLE FROM EASTERN KENTUCKY WHO ARE DOING THEIR BEST TO SURVIVE DURING DIFFICULT ECONOMIC TIMES.
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt096783
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt069914
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt069914
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0135
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0135
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt094283
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt094283
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0135
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt01500
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt01500
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IRS990ScheduleA/PublicSupportCY509Pct00.99010
IRS990ScheduleA/PublicSupportTotal509Amt0164197
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0164197
IRS990ScheduleA/Total509Grp/TotalAmt0164197
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0165832
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0165832
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0168426
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0153091
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0321517
IRS990ScheduleD/EquipmentGrp/BookValueAmt03969
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051991
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055960
IRS990ScheduleD/LandGrp/BookValueAmt0107603
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0107603
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0279998
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHRISTIAN SOCIAL SERVICES IS A 501(C)(3) NON-PROFIT ORGANIZATION LOCATED IN THE HILLS OF EASTERN KENTUCKY. SINCE 1973, WE HAVE BEEN A BEACON FOR THOSE IN NEED. THROUGH DONATIONS, GRANTS, AND REVENUE FROM OUR THRIFT STORE, WE HELP THOSE WHO ARE EXPERIENCING A DIFFICULT SEASON IN THEIR LIVES. BASED ON OUR FUNDING, BE IT A NEED FOR FOOD, ASSISTANCE WITH ELECTRICITY OR OTHER UTILITIES, RENT, EYEGLASSES, CLOTHING, FURNITURE, PERSONAL ITEMS, MEDICINE, HELP WITH FORM COMPLETION, PRAYER, ETC., CHRISTIAN SOCIAL SERVICES CONTINUES TO SUPPORT THE PEOPLE IN OUR COMMUNITY. WE WORK AND PARTNER WITH MANY LOCAL AND STATE REFERRAL AGENCIES TO BETTER SERVE PEOPLE WHO ARE LIVING IN POVERTY OR ARE EXPERIENCING EMERGENCY OR CRISIS SITUATIONS. EACH DAY, WE WORK WITH PROUD PEOPLE FROM EASTERN KENTUCKY WHO ARE DOING THEIR BEST TO SURVIVE DURING DIFFICULT ECONOMIC TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BEST TO SURVIVE DURING DIFFICULT ECONOMIC TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHRISTIAN SOCIAL SERVICES IS A 501(C)(3) NON-PROFIT ORGANIZATION LOCATED IN THE HILLS OF EASTERN KENTUCKY. SINCE 1973, WE HAVE BEEN A BEACON FOR THOSE IN NEED. THROUGH DONATIONS, GRANTS, AND REVENUE FROM OUR THRIFT STORE, WE HELP THOSE WHO ARE EXPERIENCING A DIFFICULT SEASON IN THEIR LIVES. BASED ON OUR FUNDING, BE IT A NEED FOR FOOD, ASSISTANCE WITH ELECTRICITY OR OTHER UTILITIES, RENT, EYEGLASSES, CLOTHING, FURNITURE, PERSONAL ITEMS, MEDICINE, HELP WITH FORM COMPLETION, PRAYER, ETC., CHRISTIAN SOCIAL SERVICES CONTINUES TO SUPPORT THE PEOPLE IN OUR COMMUNITY. WE WORK AND PARTNER WITH MANY LOCAL AND STATE REFERRAL AGENCIES TO BETTER SERVE PEOPLE WHO ARE LIVING IN POVERTY OR ARE EXPERIENCING EMERGENCY OR CRISIS SITUATIONS. EACH DAY, WE WORK WITH PROUD PEOPLE FROM EASTERN KENTUCKY WHO ARE DOING THEIR BEST TO SURVIVE DURING DIFFICULT ECONOMIC TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX RETURN REVIEWED BY BEVERLY GILLIAM, EXECUTIVE DIRECTOR, BEFORE IT'S FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069914
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0122925
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172151
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0144491
IRS990/TotalLiabilitiesEOYAmt0138995
IRS990/TotalLiabilitiesGrp/BOYAmt0144491
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IRS990/TotalProgramServiceExpensesAmt0122925
IRS990/TotalProgramServiceRevenueAmt096783
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/ExclusionAmt096918
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0166832
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IRS990/TravelGrp/ManagementAndGeneralAmt0416
IRS990/TravelGrp/TotalAmt0416
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IRS990/USAddress/CityNm0MOREHEAD
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040351
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IRS990/WebsiteAddressTxt0WWW.CHRISTIANSOCIALSERVICES.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEV GILLIAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06067845329
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHRISTIAN SOCIAL SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0CHRI
ReturnHeader/Filer/EIN0611125445
ReturnHeader/Filer/PhoneNum06067845329
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ReturnHeader/Filer/USAddress/CityNm0MOREHEAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040351
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320165874
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN T LANE AND ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 449
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MT STERLING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040353
ReturnHeader/PreparerPersonGrp/PhoneNum08594989915
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOEL LANE
ReturnHeader/ReturnTs02016-06-23T10:20:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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