Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
National Association of Professional Canine Handlers
990EZ • Fiscal year 2023 • EIN 71-1004591
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Balance Sheet
Assets
Down$39,140
Down $10,768 (-22%) from 2022
Net Assets
Down$39,140
Down $10,768 (-22%) from 2022
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$138,626
Up $24,651 (+22%) from 2022
Expenses
Down$149,394
Down $64,644 (-30%) from 2022
Net Income
Up-$10,768
Up $89,295 (+89%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Jul 31, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $138,626
Mission and Program Overview
Mission
Professional canine training & certification.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROFESSIONAL CANINE TRAINING, ASSISTANCE AND CERTIFICATION FOR ITS APPROXIMATELY 1150 MEMBERS. | - | $107,123 |
| PROVIDE A QUARTERLY NEWSLETTER WITH TRAINING TIPS, INFORMATION AND DIRECTORY ASSISTANCE. | - | $9,579 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TERRENCE M FOLEY | President | - | $0 | - | - |
| AL DAISLEY | US Vice Pres | - | $0 | - | - |
| BRYAN R SZOSTAK | Treasurer | - | $0 | - | - |
| BRUCE SHIPPE | Secretary | - | $0 | - | - |
| GORDON MORSE | Membership C | - | $0 | - | - |
| AL GILL | Accred Chari | - | $0 | - | - |
| DAVID STONE | Trustee | - | $0 | - | - |
| JOHN PETERS | Legal Adviso | - | $0 | - | - |
| MIKE RABY | Trustee | - | $0 | - | - |
| STEVE MILLER | Trustee | - | $0 | - | - |
| MATT GILL | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- National Association of
- EIN
- 71-1004591
- Phone
- 3132912902
- Address
- 24800 HAYES STREET, TAYLOR, MI 48180-2105
Signing Officer
- Name
- Terrence M Foley
- Title
- President
- Phone
- 3132912902
- Signed
- 2024-07-31
Preparer
- Firm
- Crivella & Associates CPA
- Address
- 46851 GARFIELD RD, MACOMB TOWNSHIP, MI 48044
- Preparer
- Patrick Crivella
- Phone
- 5869916040
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office expense 5,849 telephone & communications 5,531 lodging & travel expense 31,918 meals expense 51,778 national seminar 16,428 regional conference 2,992 training supplies 1,200 recognition & awards 4,048 non-investment depreciation 20,296 total 140,040”
Form 990-ez, Part II, Line 24
“Mac computers 6,548 6,548 less accumulated depreciation 6,548 6,548 trailer 2,814 2,814 less accumulated depreciation 2,814 2,814 laptop computer 1,499 1,499 less accumulated depreciation 1,395 1,499 trailer 15,553 15,553 less accumulated depreciation 12,714 14,606 laptop computer 6,433 6,433 less accumulated depreciation 5,403 6,227 training equipment 7,652 7,652 less accumulated depreciation 7,652 7,652 equipment 1,113 1,113 less accumulated depreciation 921 1,049 training equipment 5,200 5,200 less accumulated depreciation 5,200 5,200 website 0 21,388 less accumulated depreciation 0 17,348 total 4,165 5,257”
Raw XML Appendix170 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRYAN SZOSTAK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3132912902 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 24800 HAYES STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TAYLOR |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 481802105 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 45743 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 33883 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 17217 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10768 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5749 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 49908 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 39140 |
| IRS990EZ/GrossReceiptsAmt | 0 | 138626 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 49908 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 39140 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 49908 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 39140 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2807 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TERRENCE M FOLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | AL DAISLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRYAN R SZOSTAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRUCE SHIPPE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | GORDON MORSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | AL GILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DAVID STONE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JOHN PETERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | MIKE RABY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | STEVE MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | MATT GILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | US VICE PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBERSHIP C |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | ACCRED CHARI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | LEGAL ADVISO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4165 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5257 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 140040 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROFESSIONAL CANINE TRAINING & CERTIFICATION. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 798 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 121409 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROFESSIONAL CANINE TRAINING, ASSISTANCE AND CERTIFICATION FOR ITS APPROXIMATELY 1150 MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE A QUARTERLY NEWSLETTER WITH TRAINING TIPS, INFORMATION AND DIRECTORY ASSISTANCE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 107123 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 9579 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 149394 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 116702 |
| IRS990EZ/TotalRevenueAmt | 0 | 138626 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.NAPCH.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 17217 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14409 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8014 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6685 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 15741 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 62066 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 121409 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 99566 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 114505 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 13050 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 114413 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 462943 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 525009 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 138626 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 113975 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 122519 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 19735 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 130154 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 525009 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 138626 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 113975 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 122519 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 19735 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 130154 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 525009 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSE 5,849 TELEPHONE & COMMUNICATIONS 5,531 LODGING & TRAVEL EXPENSE 31,918 MEALS EXPENSE 51,778 NATIONAL SEMINAR 16,428 REGIONAL CONFERENCE 2,992 TRAINING SUPPLIES 1,200 RECOGNITION & AWARDS 4,048 NON-INVESTMENT DEPRECIATION 20,296 TOTAL 140,040 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MAC COMPUTERS 6,548 6,548 LESS ACCUMULATED DEPRECIATION 6,548 6,548 TRAILER 2,814 2,814 LESS ACCUMULATED DEPRECIATION 2,814 2,814 LAPTOP COMPUTER 1,499 1,499 LESS ACCUMULATED DEPRECIATION 1,395 1,499 TRAILER 15,553 15,553 LESS ACCUMULATED DEPRECIATION 12,714 14,606 LAPTOP COMPUTER 6,433 6,433 LESS ACCUMULATED DEPRECIATION 5,403 6,227 TRAINING EQUIPMENT 7,652 7,652 LESS ACCUMULATED DEPRECIATION 7,652 7,652 EQUIPMENT 1,113 1,113 LESS ACCUMULATED DEPRECIATION 921 1,049 TRAINING EQUIPMENT 5,200 5,200 LESS ACCUMULATED DEPRECIATION 5,200 5,200 WEBSITE 0 21,388 LESS ACCUMULATED DEPRECIATION 0 17,348 TOTAL 4,165 5,257 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| ReturnHeader/BuildTS | 0 | 2024-08-08 14:25:15Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERRENCE M FOLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3132912902 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-07-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NATIONAL ASSOCIATION OF |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | PROFESSIONAL CANINE HANDLERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NATI |
| ReturnHeader/Filer/EIN | 0 | 711004591 |
| ReturnHeader/Filer/PhoneNum | 0 | 3132912902 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 24800 HAYES STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TAYLOR |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 481802105 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 273818371 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CRIVELLA & ASSOCIATES CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 46851 GARFIELD RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MACOMB TOWNSHIP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48044 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5869916040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-07-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PATRICK CRIVELLA |
| ReturnHeader/ReturnTs | 0 | 2024-07-31T08:32:56-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $39,140
- Liabilities
- -
- Net assets
- $39,140
- Revenue
- $138,626
- Expenses
- $149,394
- Net income
- -$10,768