Civic Intelligence

Humboldt Bay Development Association Inc

EIN 81-1236536 • 501(c)3 • Eureka, CA

Profile

To promote social welfare by combating community deterioration and encouraging economic development through preservation, rehabilitation, and conversion of previously environmentally contaminated property into commercial space for community-oriented tenants.

601 Startare DriveEureka, CA 95501

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.86x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

19.90x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

23rd percentile

-7.0%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

33rd percentile

-0.2%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$13,031

Down $9,757,975 (-100%) from 2023

Liabilities

Down

$8,750

Down $8,372,401 (-100%) from 2023

Net Assets

Down

$4,281

Down $1,385,574 (-100%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin23rd percentile

Revenue

Up

$8,415,806

Up $7,994,667 (+1898%) from 2023

Expenses

Up

$9,801,380

Up $9,350,556 (+2074%) from 2023

Net Income

Down

-$1,385,574

Down $1,355,889 (-4568%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$10M$5.0M$0Assets 2016: $9,706,543Liabilities 2016: $9,344,036Net Assets 2016: $362,5072016Assets 2017: $9,148,901Liabilities 2017: $8,263,544Net Assets 2017: $885,3572017Assets 2018: $9,278,470Liabilities 2018: $8,267,290Net Assets 2018: $1,011,1802018Assets 2019: $9,402,703Liabilities 2019: $8,266,220Net Assets 2019: $1,136,4832019Assets 2020: $9,553,955Liabilities 2020: $8,323,709Net Assets 2020: $1,230,2462020Assets 2021: $9,635,885Liabilities 2021: $8,309,827Net Assets 2021: $1,326,0582021Assets 2022: $9,788,131Liabilities 2022: $8,368,591Net Assets 2022: $1,419,5402022Assets 2023: $9,771,006Liabilities 2023: $8,381,151Net Assets 2023: $1,389,8552023Assets 2024: $13,031Liabilities 2024: $8,750Net Assets 2024: $4,2812024

Highlighted filing

2024

Assets$13,031
Liabilities$8,750
Net Assets$4,281
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$10M$5.0M$0-$5.0MRevenue 2016: $399,257Expenses 2016: $36,750Net Income 2016: $362,5072016Revenue 2017: $716,094Expenses 2017: $193,244Net Income 2017: $522,8502017Revenue 2018: $537,343Expenses 2018: $411,520Net Income 2018: $125,8232018Revenue 2019: $538,172Expenses 2019: $412,869Net Income 2019: $125,3032019Revenue 2020: $535,349Expenses 2020: $441,586Net Income 2020: $93,7632020Revenue 2021: $538,686Expenses 2021: $442,874Net Income 2021: $95,8122021Revenue 2022: $536,649Expenses 2022: $443,167Net Income 2022: $93,4822022Revenue 2023: $421,139Expenses 2023: $450,824Net Income 2023: -$29,6852023Revenue 2024: $8,415,806Expenses 2024: $9,801,380Net Income 2024: -$1,385,5742024

Highlighted filing

2024

Revenue$8,415,806
Expenses$9,801,380
Net Income-$1,385,574
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,031
Liabilities
$8,750
Net assets
$4,281
Revenue
$8,415,806
Expenses
$9,801,380
Net income
-$1,385,574
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$8.42$9.80$1.39
2023Detailed filing. Detailed filing data is available for this year.$9.77$8.38$1.39$0.42$0.45$0.03
2022Detailed filing. Detailed filing data is available for this year.$9.79$8.37$1.42$0.54$0.44$0.09
2021Detailed filing. Detailed filing data is available for this year.$9.64$8.31$1.33$0.54$0.44$0.10
2020Detailed filing. Detailed filing data is available for this year.$9.55$8.32$1.23$0.54$0.44$0.09
2019Detailed filing. Detailed filing data is available for this year.$9.40$8.27$1.14$0.54$0.41$0.13
2018Detailed filing. Detailed filing data is available for this year.$9.28$8.27$1.01$0.54$0.41$0.13
2017Detailed filing. Detailed filing data is available for this year.$9.15$8.26$0.89$0.72$0.19$0.52
2016Detailed filing. Detailed filing data is available for this year.$9.71$9.34$0.36$0.40$0.04$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$8,415,806
Mission and Program Overview

Mission

To promote social welfare by combating community deterioration and encouraging economic development through preservation, rehabilitation, and conversion of previously environmentally contaminated property into commercial space for community-oriented tenants.

Promote social welfare by combating community deterioration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,219,414--
Cash and Non-Interest-Bearing Accounts$92,313$13,031▼ $79,282
Other Assets Total$2,459,279$0▼ $2,459,279
Total Assets$9,771,006$13,031▼ $9,757,975
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,348,465--
Other Liabilities$23,769$0▼ $23,769
Accounts Payable and Accrued Expenses$8,917$8,750▼ $167
Total Liabilities$8,381,151$8,750▼ $8,372,401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,389,855$4,281▼ $1,385,574
Total Net Assets Fund Balance$1,389,855$4,281▼ $1,385,574
Total Liabilities and Net Assets / Fund Balance$9,771,006$13,031▼ $9,757,975
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Leroy ZerlangPresident
Aaron NewmanVice-president
Dale UneaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$43,733
Investment Income
$0
Other Revenue
$8,372,073
Change in Net Assets
$-1,385,574

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,415,806
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,415,806
Total Revenue per Form 990
$8,415,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,801,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$2,503,012--$2,503,012
Depreciation Depletion$157,210--$157,210
Office Expenses-$44,686-$44,686
Interest$23,608--$23,608
Fees for Services Accounting-$10,660-$10,660
Total Functional Expenses$9,746,034$55,346$0$9,801,380

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,801,380
Total Expenses per Audited Statements$9,801,380
Total Expenses per Form 990$9,801,380
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
No
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
Yes
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, Part VI, Section B, Line 11B

“A copy of the final form 990 was provided to each board member prior to filing the form 990.”

Form 990, Part VI, Section B, Line 15

“Officers are not compensated. There is currently no ceo or executive staff for this organization. All executive decisions are made by the board of directors.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Form 990, Part VI, Section B, Lines 12, 13, and 14

“The organization is in the process of developing various policies.”

Filing and Contact Details

Filer

Filer Name
Humboldt Bay Development Association Inc
EIN
81-1236536
Phone
7074420801
Address
601 STARTARE DRIVE, EUREKA, CA 95501

Signing Officer

Name
Leroy Zerlang
Title
President
Phone
7074430801
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leroy Zerlang
Formed
2016
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Grossman Hague an Accountancy Corporati
Address
325 SECOND STREET SUITE 301, EUREKA, CA 95501
Preparer
Lindsey S Grossman CPA
Phone
7074409420
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The preparation of financial statements in accordance with accounting principles generally accepted in the united states of america requires the organization to report information regarding its exposure to various tax positions taken by the organization. The organization has determined whether any tax positions have met the recognition threshold and have measured the organization's exposure to those tax positions. Management believes that the organization has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal tax authorities generally have the right to examine and audit the previous three years of tax returns filed. California tax authorities generally have the right to examine and audit the previous four years of tax returns filed. Any interest or penalties assessed to the organization are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.”

Raw XML Appendix373 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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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08415806
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. CALIFORNIA TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS FOUR YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt09801380
IRS990ScheduleD/TotalRevenuePerForm990Amt08415806
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08415806
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09801380
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0ALL LEASES BETWEEN HUMBOLDT BAY DEVELOPMENT ASSOCIATION, INC. AND HUMBOLDT BAY HARBOR, RECREATION AND CONSERVATION DISTRICT WERE TERMINATED RESULTING IN HUMBOLDT BAY DEVELOPMENT ASSOCIATION, INC. LOSING CONTROL OVER THE RELATED FIXED ASSETS AND THEM BEING REMOVED FROM THEIR BOOKS EFFECTIVE 6/30/24.
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0HUMBOLDT BAY HARBORRECREATION AND CONSERVATION DISTRICT
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02024-06-30
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0942262845
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt07062204
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0THE FMV OF VALUE FOR ASSETS DISTRIBUTED WAS CALCULATED AS THE TOTAL FIXED ASSETS LESS DEPRECIATION ON THE BOOKS AT 6/30/24.
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0PO BOX 1030
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0EUREKA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd095501
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FINAL FORM 990 WAS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS ARE NOT COMPENSATED. THERE IS CURRENTLY NO CEO OR EXECUTIVE STAFF FOR THIS ORGANIZATION. ALL EXECUTIVE DECISIONS ARE MADE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS IN THE PROCESS OF DEVELOPING VARIOUS POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINES 12, 13, AND 14
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07062204
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV LESS DEPRECIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HUMBOLDT BAY HARBOR RECREATION AND CONSERVATION DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09771006
IRS990/TotalAssetsEOYAmt013031
IRS990/TotalAssetsGrp/BOYAmt09771006
IRS990/TotalAssetsGrp/EOYAmt013031
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055346
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09746034
IRS990/TotalFunctionalExpensesGrp/TotalAmt09801380
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08381151
IRS990/TotalLiabilitiesEOYAmt08750
IRS990/TotalLiabilitiesGrp/BOYAmt08381151
IRS990/TotalLiabilitiesGrp/EOYAmt08750
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01389855
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04281
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt09746034
IRS990/TotalProgramServiceRevenueAmt043733
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08415806
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08415806
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09771006
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013031
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0601 STARTARE DRIVE
IRS990/USAddress/CityNm0EUREKA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095501
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEROY ZERLANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07074430801
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HUMBOLDT BAY DEVELOPMENT ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HUMB
ReturnHeader/Filer/EIN0811236536
ReturnHeader/Filer/PhoneNum07074420801
ReturnHeader/Filer/USAddress/AddressLine1Txt0601 STARTARE DRIVE
ReturnHeader/Filer/USAddress/CityNm0EUREKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331711658
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROSSMAN HAGUE AN ACCOUNTANCY CORPORATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0325 SECOND STREET SUITE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EUREKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095501
ReturnHeader/PreparerPersonGrp/PhoneNum07074409420
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDSEY S GROSSMAN CPA
ReturnHeader/ReturnTs02025-05-15T13:44:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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