Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
EIN 61-1913895 • 501(c)3 • Broomfield, CO
Profile
Our mission is to encourage positive mind and body health by providing opportunity and outlet for young athletes to participate in water polo with the intention that this space creates a healthy environment for young athletes to feel and process different emotions. Our vision is to provide a constructive outlet for youth to overcome difficult emotions in order to process them in a healthy way. In doing this,big waves intends on further impacting legislation around mental health and gun violence.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Assets
Up$591,137
Up $101,937 (+21%) from 2023
Liabilities
Up$1,701
Up $1,064 (+167%) from 2023
Net Assets
Up$589,436
Up $100,873 (+21%) from 2023
Revenue
Up$200,181
Up $114,572 (+134%) from 2023
Expenses
Up$99,308
Up $26,257 (+36%) from 2023
Net Income
Up$100,873
Up $88,315 (+703%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Our mission is to encourage positive mind and body health by providing opportunity and outlet for young athletes to participate in water polo with the intention that this space creates a healthy environment for young athletes to feel and process different emotions. Our vision is to provide a constructive outlet for youth to overcome difficult emotions in order to process them in a healthy way. In doing this,big waves intends on further impacting legislation around mental health and gun violence.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $399,201 | $517,505 | ▲ $118,304 |
| Cash and Non-Interest-Bearing Accounts | $44,205 | $69,001 | ▲ $24,796 |
| Savings and Temporary Cash Investments | $45,794 | $4,631 | ▼ $41,163 |
| Total Assets | $489,200 | $591,137 | ▲ $101,937 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $637 | $1,701 | ▲ $1,064 |
| Total Liabilities | $637 | $1,701 | ▲ $1,064 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $488,563 | $589,436 | ▲ $100,873 |
| Total Net Assets Fund Balance | $488,563 | $589,436 | ▲ $100,873 |
| Total Liabilities and Net Assets / Fund Balance | $489,200 | $591,137 | ▲ $101,937 |
| Name | Title |
|---|---|
| Vaughn Bigelow | President/tr |
| Brian Hoven | Director |
| Christy Schaefer | Director |
| Dr Sean Whalen | Director |
| Joseph Youngblood Iii | Director |
| Ashley Wilkinson | Secretary |
| Joseph Perotto | Vice Preside |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $63,660 |
| Other Expenses | $35,648 |
| Total Fundraising Expense | $21,169 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $35,700 | - | - | $35,700 |
| Grants to Domestic Orgs | $27,960 | - | - | $27,960 |
| Fees for Services Other | - | - | $19,825 | $19,825 |
| Office Expenses | $1,556 | $1,732 | $779 | $4,067 |
| Fees for Services Accounting | - | $2,478 | - | $2,478 |
| Fees for Service Investment Mgmnt Fees | - | $1,672 | - | $1,672 |
| Advertising | $546 | $530 | $530 | $1,606 |
| Insurance | - | $885 | - | $885 |
| Information Technology | $278 | $35 | $35 | $348 |
| All Other Expenses | $43 | $175 | - | $218 |
| Other Expenses | $992 | $107 | - | $107 |
| Total Functional Expenses | $70,525 | $7,614 | $21,169 | $99,308 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Co High School Water Polo Assoc | Broomfield, CO | 501c3 | Promote Water Polo | $20,000 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $109,231 |
| Fundraising Direct Expenses | $55,117 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Outing | $70,957 | $70,957 | $29,941 | $41,016 |
| Silent Auction | $19,127 | - | $15,043 | - |
| Total Events | $123,532 | $104,405 | $51,302 | $53,103 |
“Board memebers review form 990 prior to filing.”
“When a potential conflict of interest is identified it is presented to the board of directors where it is resolved.”
“UPON REQUEST”
“Our mission is to encourage positive mind and body health by providing opportunity and outlet for young athletes to participate in water polo with the intention that this space creates a healthy environment for young athletes to feel and process different emotions. Our vision is to provide a constructive outlet for youth to overcome difficult emotions in order to process them in a healthy way. In doing this,big waves intends on further impacting legislation around mental health and gun violence.”
“This year big waves enters the holiday season with milestones to both celebrate and reflect upon. This december marks our 6th year as an organization which we celebrate. The determination and perseverance of our board members and volunteers warms my heart in a way that cannot be explained. With your support big waves continues to push forward and strengthen the communities it serves with hopes of helping poeple in times of need. We continue to expand existing programs and make strides in the development of new programs. Here are just some of our accomplishments from 2024: four community blood drives that generated 113 units of blood helping as many as 196 people. Awarded 35,000 in scholarships to six student recipients towards secondary education. Supported youth water polo programming in colorado with equipment and volunteer hours. Funded youth gun safety training classes educating 60+ youth both in new jersey. Supported safe gun storage organizations with gun locks and literature. Shipped 500+ free gun locks to responsible gun owners across the county. Donated 300 gun locks to organizations, educators, and medical providers across the country. Volunteered 100's of hours supporting colorado high school youth. As i put these numbers on paper, i am blown away with the progress we have made in our first 6 years. All of this was done on a 100% volunteer basis. Our overhead is approximately 8% of our budget which means that nearly all of the money raised goes back into the community with the intention of supporting its youth and saving lives. In the coming year we will continue supporting youth through sport and expanded mental health programming. Our committed support to colorado high school youth sports through water polo has had a major impact, including the first all girls spring league set for 2025. Please keep us in mind as 2024 comes to a close and you are considering making donations or contributions. We are a certified nonprofit 501(c)3 organization and all donations made qualify as tax deductible contributions.”
“Outside contract services 0 0 19,825”
“Change in investment value 0 change in investment value 0”
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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1701 |
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| IRS990/ActivityOrMissionDesc | 0 | OUR MISSION IS TO ENCOURAGE POSITIVE MIND AND BODY HEALTH BY PROVIDING OPPORTUNITY AND OUTLET FOR YOUNG ATHLETES TO PARTICIPATE IN WATER POLO WITH THE INTENTION THAT THIS SPACE CREATES A HEALTHY ENVIRONMENT FOR YOUNG ATHLETES TO FEEL AND PROCESS DIFFERENT EMOTIONS. OUR VISION IS TO PROVIDE A CONSTRUCTIVE OUTLET FOR YOUTH TO OVERCOME DIFFICULT EMOTIONS IN ORDER TO PROCESS THEM IN A HEALTHY WAY. IN DOING THIS,BIG WAVES INTENDS ON FURTHER IMPACTING LEGISLATION AROUND MENTAL HEALTH AND GUN VIOLENCE. |
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| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 530 |
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| IRS990/Desc | 0 | THIS YEAR BIG WAVES ENTERS THE HOLIDAY SEASON WITH MILESTONES TO BOTH CELEBRATE AND REFLECT UPON. THIS DECEMBER MARKS OUR 6TH YEAR AS AN ORGANIZATION WHICH WE CELEBRATE. THE DETERMINATION AND PERSEVERANCE OF OUR BOARD MEMBERS AND VOLUNTEERS WARMS MY HEART IN A WAY THAT CANNOT BE EXPLAINED. WITH YOUR SUPPORT BIG WAVES CONTINUES TO PUSH FORWARD AND STRENGTHEN THE COMMUNITIES IT SERVES WITH HOPES OF HELPING POEPLE IN TIMES OF NEED. WE CONTINUE TO EXPAND EXISTING PROGRAMS AND MAKE STRIDES IN THE DEVELOPMENT OF NEW PROGRAMS. HERE ARE JUST SOME OF OUR ACCOMPLISHMENTS FROM 2024: FOUR COMMUNITY BLOOD DRIVES THAT GENERATED 113 UNITS OF BLOOD HELPING AS MANY AS 196 PEOPLE. AWARDED 35,000 IN SCHOLARSHIPS TO SIX STUDENT RECIPIENTS TOWARDS SECONDARY EDUCATION. SUPPORTED YOUTH WATER POLO PROGRAMMING IN COLORADO WITH EQUIPMENT AND VOLUNTEER HOURS. FUNDED YOUTH GUN SAFETY TRAINING CLASSES EDUCATING 60+ YOUTH BOTH IN NEW JERSEY. SUPPORTED SAFE GUN STORAGE ORGANIZATIONS WITH GUN LOCKS AND LITERATURE. SHIPPED 500+ FREE GUN LOCKS TO RESPONSIBLE GUN OWNERS ACROSS THE COUNTY. DONATED 300 GUN LOCKS TO ORGANIZATIONS, EDUCATORS, AND MEDICAL PROVIDERS ACROSS THE COUNTRY. VOLUNTEERED 100'S OF HOURS SUPPORTING COLORADO HIGH SCHOOL YOUTH. AS I PUT THESE NUMBERS ON PAPER, I AM BLOWN AWAY WITH THE PROGRESS WE HAVE MADE IN OUR FIRST 6 YEARS. ALL OF THIS WAS DONE ON A 100% VOLUNTEER BASIS. OUR OVERHEAD IS APPROXIMATELY 8% OF OUR BUDGET WHICH MEANS THAT NEARLY ALL OF THE MONEY RAISED GOES BACK INTO THE COMMUNITY WITH THE INTENTION OF SUPPORTING ITS YOUTH AND SAVING LIVES. IN THE COMING YEAR WE WILL CONTINUE SUPPORTING YOUTH THROUGH SPORT AND EXPANDED MENTAL HEALTH PROGRAMMING. OUR COMMITTED SUPPORT TO COLORADO HIGH SCHOOL YOUTH SPORTS THROUGH WATER POLO HAS HAD A MAJOR IMPACT, INCLUDING THE FIRST ALL GIRLS SPRING LEAGUE SET FOR 2025. PLEASE KEEP US IN MIND AS 2024 COMES TO A CLOSE AND YOU ARE CONSIDERING MAKING DONATIONS OR CONTRIBUTIONS. WE ARE A CERTIFIED NONPROFIT 501(C)3 ORGANIZATION AND ALL DONATIONS MADE QUALIFY AS TAX DEDUCTIBLE CONTRIBUTIONS. |
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| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2478 |
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| IRS990/MissionDesc | 0 | OUR MISSION IS TO ENCOURAGE POSITIVE MIND AND BODY HEALTH BY PROVIDING OPPORTUNITY AND OUTLET FOR YOUNG ATHLETES TO PARTICIPATE IN WATER POLO WITH THE INTENTION THAT THIS SPACE CREATES A HEALTHY ENVIRONMENT FOR YOUNG ATHLETES TO FEEL AND PROCESS DIFFERENT EMOTIONS. OUR VISION IS TO PROVIDE A CONSTRUCTIVE OUTLET FOR YOUTH TO OVERCOME DIFFICULT EMOTIONS IN ORDER TO PROCESS THEM IN A HEALTHY WAY. IN DOING THIS,BIG WAVES INTENDS ON FURTHER IMPACTING LEGISLATION AROUND MENTAL HEALTH AND GUN VIOLENCE. |
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| IRS990/OtherExpensesGrp/Desc | 1 | BOOKS, SUBSCRIPTIONS, REF |
| IRS990/OtherExpensesGrp/Desc | 2 | SALES TAX |
| IRS990/OtherExpensesGrp/Desc | 3 | PAYMENT PROCESSING FEES |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2200 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1250 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 992 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1250 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 992 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 107 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 32859 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 12558 |
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| IRS990/PYTotalRevenueAmt | 0 | 85609 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 100873 |
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| IRS990/RelatedEntityInd | 0 | false |
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| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | TIMING SYSTEM |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | PROMOTE WATER POLO |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE VAUGHN BIGELOW JR. MEMORIAL SCHOLARSHIP REQUIRES ANNUAL UPDATES ON COLLEGE EDUCATION INCLUDING ATHLETICS. THE SCHOLARSHIP IS A 20,000 SCHOLARSHIP BUT PAID OUT OVER 4 YEARS SO EACH RECIPIENT IS REQUIRED TO UPDATE US EACH YEAR TO MAKE SURE THEY STILL QUALIFY FOR THE NEXT 5,000 PAYMENT. THE BOARD REVIEWS THESE RENEWAL APPLICATIONS TO DETERMINE IF THE RECIPIENT STILL QUALIFIES. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OUR MISSION IS TO ENCOURAGE POSITIVE MIND AND BODY HEALTH BY PROVIDING OPPORTUNITY AND OUTLET FOR YOUNG ATHLETES TO PARTICIPATE IN WATER POLO WITH THE INTENTION THAT THIS SPACE CREATES A HEALTHY ENVIRONMENT FOR YOUNG ATHLETES TO FEEL AND PROCESS DIFFERENT EMOTIONS. OUR VISION IS TO PROVIDE A CONSTRUCTIVE OUTLET FOR YOUTH TO OVERCOME DIFFICULT EMOTIONS IN ORDER TO PROCESS THEM IN A HEALTHY WAY. IN DOING THIS,BIG WAVES INTENDS ON FURTHER IMPACTING LEGISLATION AROUND MENTAL HEALTH AND GUN VIOLENCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THIS YEAR BIG WAVES ENTERS THE HOLIDAY SEASON WITH MILESTONES TO BOTH CELEBRATE AND REFLECT UPON. THIS DECEMBER MARKS OUR 6TH YEAR AS AN ORGANIZATION WHICH WE CELEBRATE. THE DETERMINATION AND PERSEVERANCE OF OUR BOARD MEMBERS AND VOLUNTEERS WARMS MY HEART IN A WAY THAT CANNOT BE EXPLAINED. WITH YOUR SUPPORT BIG WAVES CONTINUES TO PUSH FORWARD AND STRENGTHEN THE COMMUNITIES IT SERVES WITH HOPES OF HELPING POEPLE IN TIMES OF NEED. WE CONTINUE TO EXPAND EXISTING PROGRAMS AND MAKE STRIDES IN THE DEVELOPMENT OF NEW PROGRAMS. HERE ARE JUST SOME OF OUR ACCOMPLISHMENTS FROM 2024: FOUR COMMUNITY BLOOD DRIVES THAT GENERATED 113 UNITS OF BLOOD HELPING AS MANY AS 196 PEOPLE. AWARDED 35,000 IN SCHOLARSHIPS TO SIX STUDENT RECIPIENTS TOWARDS SECONDARY EDUCATION. SUPPORTED YOUTH WATER POLO PROGRAMMING IN COLORADO WITH EQUIPMENT AND VOLUNTEER HOURS. FUNDED YOUTH GUN SAFETY TRAINING CLASSES EDUCATING 60+ YOUTH BOTH IN NEW JERSEY. SUPPORTED SAFE GUN STORAGE ORGANIZATIONS WITH GUN LOCKS AND LITERATURE. SHIPPED 500+ FREE GUN LOCKS TO RESPONSIBLE GUN OWNERS ACROSS THE COUNTY. DONATED 300 GUN LOCKS TO ORGANIZATIONS, EDUCATORS, AND MEDICAL PROVIDERS ACROSS THE COUNTRY. VOLUNTEERED 100'S OF HOURS SUPPORTING COLORADO HIGH SCHOOL YOUTH. AS I PUT THESE NUMBERS ON PAPER, I AM BLOWN AWAY WITH THE PROGRESS WE HAVE MADE IN OUR FIRST 6 YEARS. ALL OF THIS WAS DONE ON A 100% VOLUNTEER BASIS. OUR OVERHEAD IS APPROXIMATELY 8% OF OUR BUDGET WHICH MEANS THAT NEARLY ALL OF THE MONEY RAISED GOES BACK INTO THE COMMUNITY WITH THE INTENTION OF SUPPORTING ITS YOUTH AND SAVING LIVES. IN THE COMING YEAR WE WILL CONTINUE SUPPORTING YOUTH THROUGH SPORT AND EXPANDED MENTAL HEALTH PROGRAMMING. OUR COMMITTED SUPPORT TO COLORADO HIGH SCHOOL YOUTH SPORTS THROUGH WATER POLO HAS HAD A MAJOR IMPACT, INCLUDING THE FIRST ALL GIRLS SPRING LEAGUE SET FOR 2025. PLEASE KEEP US IN MIND AS 2024 COMES TO A CLOSE AND YOU ARE CONSIDERING MAKING DONATIONS OR CONTRIBUTIONS. WE ARE A CERTIFIED NONPROFIT 501(C)3 ORGANIZATION AND ALL DONATIONS MADE QUALIFY AS TAX DEDUCTIBLE CONTRIBUTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD MEMEBERS REVIEW FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WHEN A POTENTIAL CONFLICT OF INTEREST IS IDENTIFIED IT IS PRESENTED TO THE BOARD OF DIRECTORS WHERE IT IS RESOLVED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OUTSIDE CONTRACT SERVICES 0 0 19,825 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CHANGE IN INVESTMENT VALUE 0 CHANGE IN INVESTMENT VALUE 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7203930499 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-02 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BIGW |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 831352780 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOULDER CPA GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1790 30TH ST STE 418 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOULDER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3034493060 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CAROL BAILIFF CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-02T13:13:01-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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