Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Harrison Middleton University
EIN 82-2492718 • 501(c)3 • Tempe, AZ
Pub. 78 Eligible990-N Coverage
Profile
Harrison middleton university is a great ideas, great works, great conversations, distance-learning university that offers graduate education in the humanities with concentrations in imaginative literature, natural science, philosophy and religion, and social science. Harrison middleton university promotes student-faculty scholarship through research, discussion and the development of collaborative publications.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Balance Sheet
Assets
Up$261,500
Up $20,546 (+8.5%) from 2023
Liabilities
Up$10,961
Up $3,662 (+50%) from 2023
Net Assets
Up$250,539
Up $16,884 (+7.2%) from 2023
Revenue
Up$125,825
Up $16,207 (+15%) from 2023
Expenses
Up$116,124
Up $17,780 (+18%) from 2023
Net Income
Down$9,701
Down $1,573 (-14%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $261,500
- Liabilities
- $10,961
- Net assets
- $250,539
- Revenue
- $125,825
- Expenses
- $116,124
- Net income
- $9,701
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 10, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $125,825
Mission and Program Overview
Mission
Harrison middleton university is a great ideas, great works, great conversations, distance-learning university that offers graduate education in the humanities with concentrations in imaginative literature, natural science, philosophy and religion, and social science. Harrison middleton university promotes student-faculty scholarship through research, discussion and the development of collaborative publications.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE UNIVERSITY OFFERS A CURRICULUM THAT ENGAGES STUDENTS WITH THE GREATEST BOOKS, IDEAS, AUTHORS, AND EVENTS OF WESTERN CIVILIZATION. STUDENTS DESIGN A PROGRAM OF STUDY WITH THE GUIDANCE OF AN INSTRUCTIONAL TEAM THAT WILL MEET THE PERSONAL INTERESTS OF THE STUDENT. STUDENTS PARTICIPATE IN FOCUSED IN-DEPTH DISCUSSIONS ON THEIR READING SELECTIONS, IDEAS, TOPICS, AND SUBTOPICS OUTLINED IN THEIR PROGRAM WITH TUTORS, TEACHING MEMBERS AT THE UNIVERSITY. STUDENT ACHIEVEMENT IS MEASURED BY AN APPROPRIATE NUMBER OF PROCTORED EXAMINATIONS AND WRITING ASSIGNMENTS THAT ARE SPACED THROUGHOUT THE PROGRAM OF STUDY. | $0 | $58,416 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID W CURD JD EDD | President | - | $0 | - | - |
| MICHAEL H CURD EJD MED MA DA | Vice President & Treasurer | - | $0 | - | - |
| M REBECCA C FISHER MA DA | Secretary | - | $0 | - | - |
| LAUREN GUTHRIE BS BS EJD | Director | - | $0 | - | - |
| CLARK FISHER BS PE | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Harrison Middleton University
- EIN
- 82-2492718
- Phone
- 8772486724
- Address
- 3345 SOUTH RURAL RD, TEMPE, AZ 85282
Signing Officer
- Name
- Michael Curd
- Title
- Treasurer
- Phone
- 8772486724
- Signed
- 2025-06-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Cbiz Advisors LLC
- Address
- 4722 N 24TH ST STE 300, PHOENIX, AZ 85016
- Preparer
- AMY A O'LOUGHLIN
- Phone
- 6022646835
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: accreditation, licensure and compliance. Amount: 12,460. Description: conferences and meetings. Amount: 8,107. Description: fellowship in ideas. Amount: 6,750. Description: membership dues and fees. Amount: 5,467. Description: office expenses and supplies. Amount: 3,052. Description: student information system. Amount: 5,537. Description: student services and library. Amount: 8,558. Description: advertising. Amount: 1,468. Total to form 990-ez, line 16: 51,399.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: prior period adjustments per audited financial statements. Amount: 7,183.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accounts receivable. Beg. Of year amount: 27,525. End of year amount: 51,153. Description: deposit. Beg. Of year amount: 40,000. End of year amount: 40,000.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable. Beg. Of year amount: 1,940. End of year amount: 5,036. Description: deferred revenue. Beg. Of year amount: 5,359. End of year amount: 5,925.”
Raw XML Appendix155 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 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MIKE FINNEGAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6022646835 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | C/O CBIZ LLC 4722 N 24TH ST 300 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PHOENIX |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85016 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 173429 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 170347 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 9701 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 31850 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 240954 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 261500 |
| IRS990EZ/GrossReceiptsAmt | 0 | 125825 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 233655 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 250539 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 233655 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 250539 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| 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/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID W CURD JD EDD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHAEL H CURD EJD MED MA DA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | M REBECCA C FISHER MA DA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LAUREN GUTHRIE BS BS EJD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CLARK FISHER BS PE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT & TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 67525 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 91153 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 7183 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 51399 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | HARRISON MIDDLETON UNIVERSITY IS A GREAT IDEAS, GREAT WORKS, GREAT CONVERSATIONS, DISTANCE-LEARNING UNIVERSITY THAT OFFERS GRADUATE EDUCATION IN THE HUMANITIES WITH CONCENTRATIONS IN IMAGINATIVE LITERATURE, NATURAL SCIENCE, PHILOSOPHY AND RELIGION, AND SOCIAL SCIENCE. HARRISON MIDDLETON UNIVERSITY PROMOTES STUDENT-FACULTY SCHOLARSHIP THROUGH RESEARCH, DISCUSSION AND THE DEVELOPMENT OF COLLABORATIVE PUBLICATIONS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 125825 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE UNIVERSITY OFFERS A CURRICULUM THAT ENGAGES STUDENTS WITH THE GREATEST BOOKS, IDEAS, AUTHORS, AND EVENTS OF WESTERN CIVILIZATION. STUDENTS DESIGN A PROGRAM OF STUDY WITH THE GUIDANCE OF AN INSTRUCTIONAL TEAM THAT WILL MEET THE PERSONAL INTERESTS OF THE STUDENT. STUDENTS PARTICIPATE IN FOCUSED IN-DEPTH DISCUSSIONS ON THEIR READING SELECTIONS, IDEAS, TOPICS, AND SUBTOPICS OUTLINED IN THEIR PROGRAM WITH TUTORS, TEACHING MEMBERS AT THE UNIVERSITY. STUDENT ACHIEVEMENT IS MEASURED BY AN APPROPRIATE NUMBER OF PROCTORED EXAMINATIONS AND WRITING ASSIGNMENTS THAT ARE SPACED THROUGHOUT THE PROGRAM OF STUDY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 58416 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 32875 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 1 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 7299 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 10961 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 116124 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 58416 |
| IRS990EZ/TotalRevenueAmt | 0 | 125825 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.HMU.EDU |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | HARRISON MIDDLETON UNIVERSITY HAS A RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS BY STATEMENT IN ALL ITS BROCHURES, CATALOGUES AND OTHER WRITTEN COMMUNICATION WITH THE PUBLIC DEALING WITH ADMISSIONS, PROGRAMS AND SCHOLARSHIPS. THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS PRIMARY PUBLICLY ACCESSIBLE INTERNET HOMEPAGE AT ALL TIMES DURING ITS TAXABLE YEAR AND MAKES THE POLICY KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY THAT IT SERVICES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: ACCREDITATION, LICENSURE AND COMPLIANCE. AMOUNT: 12,460. DESCRIPTION: CONFERENCES AND MEETINGS. AMOUNT: 8,107. DESCRIPTION: FELLOWSHIP IN IDEAS. AMOUNT: 6,750. DESCRIPTION: MEMBERSHIP DUES AND FEES. AMOUNT: 5,467. DESCRIPTION: OFFICE EXPENSES AND SUPPLIES. AMOUNT: 3,052. DESCRIPTION: STUDENT INFORMATION SYSTEM. AMOUNT: 5,537. DESCRIPTION: STUDENT SERVICES AND LIBRARY. AMOUNT: 8,558. DESCRIPTION: ADVERTISING. AMOUNT: 1,468. TOTAL TO FORM 990-EZ, LINE 16: 51,399. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PRIOR PERIOD ADJUSTMENTS PER AUDITED FINANCIAL STATEMENTS. AMOUNT: 7,183. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 27,525. END OF YEAR AMOUNT: 51,153. DESCRIPTION: DEPOSIT. BEG. OF YEAR AMOUNT: 40,000. END OF YEAR AMOUNT: 40,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 1,940. END OF YEAR AMOUNT: 5,036. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 5,359. END OF YEAR AMOUNT: 5,925. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL CURD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8772486724 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HARRISON MIDDLETON UNIVERSITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HARR |
| ReturnHeader/Filer/EIN | 0 | 822492718 |
| ReturnHeader/Filer/PhoneNum | 0 | 8772486724 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3345 SOUTH RURAL RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TEMPE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 85282 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341884125 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CBIZ ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4722 N 24TH ST STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PHOENIX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 85016 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6022646835 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY A O'LOUGHLIN |
| ReturnHeader/ReturnTs | 0 | 2025-06-11T14:42:23-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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