Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Clause 40 Foundation
EIN 82-4127219 • 501(c)3 • Washington, DC
Pub. 78 Eligible
Profile
Clause 40 foundation is a nonpartisan organization whose mission is to honor, preserve, and promote the due process rights guaranteed in the u.s. Constitution through educational and charitable activities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
5.91x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Down$26,026
Down $56,193 (-68%) from 2023
Liabilities
Down$153,773
Down $56,198 (-27%) from 2023
Net Assets
Up-$127,747
Up $5 (+0.0%) from 2023
Revenue
Down$67,311
Down $32,377 (-32%) from 2023
Expenses
Down$69,769
Down $44,369 (-39%) from 2023
Net Income
Up-$2,458
Up $11,992 (+83%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $26,026
- Liabilities
- $153,773
- Net assets
- -$127,747
- Revenue
- $67,311
- Expenses
- $69,769
- Net income
- -$2,458
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $67,311
Mission and Program Overview
Mission
Clause 40 foundation is a nonpartisan organization whose mission is to honor, preserve, and promote the due process rights guaranteed in the u.s. Constitution through educational and charitable activities.
Clause 40 foundation is a nonpartisan organization whose mission is to honor, preserve, and promote the due process rights guaranteed in the u.s. Constitution through public education, events, research, litigation, and more. In the american criminal legal system, these constitutional principles encompass a number of specific issues including: the right to have notice of the nation's criminal laws; the right to present evidence; the freedom from unreasonable searches and seizures; the right to a fair and impartial grand jury; the right to a meaningful opportunity to be heard by an unbiased tribunal in a timely manner; and the right to be represented by counsel. Clause 40 foundation honors, preserves, and promotes these core constitutional american values through its own educational and charitable activities, as well as through collaboration on projects with other nonprofits, academic institutions, and individuals.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| POLICY WORK: THROUGH CREATING AND FUNDING THE CREATION OF REPORTS, WHITE PAPERS, LEGAL BACKGROUNDERS, LONGER RESEARCH PUBLICATIONS, BLOGS, GUIDES, TREATISES, CASE STUDIES, OP-EDS, SOCIAL AND TRADITIONAL MEDIA AND COMMUNICATIONS, AND E-ALERTS, CLAUSE 40 FOUNDATION CREATES AND SUPPORTS ORIGINAL NONPARTISAN ANALYSIS, STUDY, RESEARCH, AND WRITING TO PROVIDE DATA AND EDUCATION TO THE PUBLIC PERTAINING TO DUE PROCESS-RELATED CRIMINAL LAW ISSUES IN ORDER TO PROMOTE THESE VALUABLE CONSTITUTIONAL RIGHTS. POLICY AREAS IN WHICH CLAUSE 40 FOUNDATION FOCUSED IN 2024 INCLUDE: INCREASING PROSECUTORIAL ACCOUNTABILITY; PRESERVATION AND RESTORATION OF CRIMINAL LAW PROCEDURAL DUE PROCESS RIGHTS; CURTAILING WARRANTLESS SURVEILLANCE; ENHANCING PUBLIC SAFETY; AND SUPPORTING REENTRY OF FORMERLY INCARCERATED PERSONS AND PROVIDING THEM WITH "SECOND CHANCES." CLAUSE 40 FOUNDATION ALSO MAINTAINS A LEGAL EXTERNSHIP PROGRAM IN ORDER TO ENCOURAGE THE DEVELOPMENT OF NEW LEGAL SCHOLARS AND LITIGATORS IN THIS SPACE, ALTHOUGH THE PROGRAM DID NOT HOST ANYONE IN 2024 DUE TO A LACK OF SUPERVISORY STAFF. | $0 | $11,135 |
| EVENTS: THROUGH PROGRAMS, SEMINARS, LECTURES, FILM SCREENINGS, BOOK EVENTS, AND CONTINUING LEGAL EDUCATION (CLE) EVENTS, THE FOUNDATION PROVIDES EDUCATION NATIONWIDE TO ACADEMICS, LAWYERS, ADVOCATES, JOURNALISTS, AND THE GENERAL PUBLIC AT LARGE WITH RESPECT TO A WIDE RANGE OF CRIMINAL LAW CONSTITUTIONAL DUE PROCESS CONCERNS. THE GOAL OF THESE EFFORTS IS TO CULTIVATE A BETTER PUBLIC KNOWLEDGE AND UNDERSTANDING OF THE PROCEDURAL DUE PROCESS RIGHTS PROTECTED BY THE U.S. CONSTITUTION AND TO IMPROVE AWARENESS OF WAYS IN WHICH OUR CRIMINAL LEGAL SYSTEM COULD IMPROVE PROCEDURAL FAIRNESS. IN 2024, CLAUSE 40 FOUNDATION CO-HOSTED "TWO VIEWS: AN EXPLORATION OF KEY CASES FROM THE SUPREME COURT'S CRIMINAL LAW DOCKET," A WIDELY ATTENDED LIVE CLE EVENT THAT FEATURED TWO CONSTITUTIONAL LAW EXPERTS DISCUSSING THE MOST IMPORTANT CRIMINAL LAW CASES BEFORE THE COURT. | $0 | $6,442 |
| LITIGATION: CLAUSE 40 FOUNDATION DIRECTS AND SUPPORTS EFFORTS TO PRESERVE PROCEDURAL DUE PROCESS RIGHTS THROUGH LITIGATION, PARTICULARLY THROUGH THE FILING OR FUNDING OF AMICUS OR "FRIEND OF THE COURT" LEGAL BRIEFS. THIS WORK FURTHERS CLAUSE 40 FOUNDATION'S CHARITABLE MISSION OF DEFENDING HUMAN AND CIVIL RIGHTS SECURED BY LAW--NAMELY THE PROCEDURAL DUE PROCESS RIGHTS ENSHRINED IN THE U.S. CONSTITUTION. THIS YEAR THE FOUNDATION FILED IN A CASE IN WHICH WE ARGUED THAT REMOTE WITNESS TESTIMONY CANNOT BE SQUARED WITH THE SIXTH AMENDMENT'S CONFRONTATION CLAUSE. IT ALSO FILED IN A CASE CONCERNING THE SUFFICIENCY OF THE FACTUAL ALLEGATIONS IN A FEDERAL GRAND JURY INDICTMENT. | $0 | $1,437 |
| HONORING DUE PROCESS RIGHTS: CLAUSE 40 FOUNDATION PLANS TO HONOR THE IMPORTANCE OF DUE PROCESS RIGHTS THROUGH PROJECTS SUCH AS THE AWARDING OF A "DUE PROCESS TORCH" TO INDIVIDUALS AND ORGANIZATIONS WHO HAVE CONTRIBUTED IN A MEANINGFUL WAY TO THE PRESERVATION OF DUE PROCESS IN THE U.S. CRIMINAL LEGAL SYSTEM. (THE AWARD WAS NOT AWARDED IN 2024 DUE TO A LACK OF FUNDING AND STAFF.) | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SHANA-TARA O'TOOLE | President And CEO | - | $0 | - | - |
| ROSS GARBER | Chair | - | $0 | - | - |
| KAREN BLACKISTONE | Treasurer | - | $0 | - | - |
| BLAIR BROWN | Secretary | - | $0 | - | - |
| MICHAEL CHASE | Director | - | $0 | - | - |
| ALEX LITVACK | Director | - | $0 | - | - |
| TIMOTHY O'TOOLE | Director | - | $0 | - | - |
| BRETT TOLMAN | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Clause 40 Foundation
- EIN
- 82-4127219
- Phone
- 2025586680
- Address
- 700 PENNSYLVANIA AVE SE 560, WASHINGTON, DC 20003
Signing Officer
- Name
- SHANA-TARA O'TOOLE
- Title
- President and CEO
- Phone
- 2025586680
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Gelman Rosenberg & Freedman
- Address
- 4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
- Preparer
- Elizabeth W Heller
- Phone
- 3019519090
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: payroll taxes. Amount: 2,658. Description: business expenses. Amount: 3,871. Description: supplies & materials. Amount: 792. Description: licenses & fees. Amount: 2,452. Total to form 990-ez, line 16: 9,773.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: prior period adjustment. Amount: 2,463.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: prepaid expenses. Beg. Of year amount: 0. End of year amount: 248.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable. Beg. Of year amount: 5,073. End of year amount: 3,140. Description: accrued liabilities. Beg. Of year amount: 0. End of year amount: 1,612. Description: due to due process institute. Beg. Of year amount: 204,898. End of year amount: 149,021.”
PART II, LINE 26:
“"other liabilities" include $149,021 in amounts due to due process institute (a brother-sister 501(c)(4) organization) for cash advances, shared payroll, and other expenses since the founding of clause 40 foundation in 2018.”
Raw XML Appendix214 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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| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CLAUSE 40 FOUNDATION IS A NONPARTISAN ORGANIZATION WHOSE MISSION IS TO HONOR, PRESERVE, AND PROMOTE THE DUE PROCESS RIGHTS GUARANTEED IN THE U.S. CONSTITUTION THROUGH PUBLIC EDUCATION, EVENTS, RESEARCH, LITIGATION, AND MORE. IN THE AMERICAN CRIMINAL LEGAL SYSTEM, THESE CONSTITUTIONAL PRINCIPLES ENCOMPASS A NUMBER OF SPECIFIC ISSUES INCLUDING: THE RIGHT TO HAVE NOTICE OF THE NATION'S CRIMINAL LAWS; THE RIGHT TO PRESENT EVIDENCE; THE FREEDOM FROM UNREASONABLE SEARCHES AND SEIZURES; THE RIGHT TO A FAIR AND IMPARTIAL GRAND JURY; THE RIGHT TO A MEANINGFUL OPPORTUNITY TO BE HEARD BY AN UNBIASED TRIBUNAL IN A TIMELY MANNER; AND THE RIGHT TO BE REPRESENTED BY COUNSEL. CLAUSE 40 FOUNDATION HONORS, PRESERVES, AND PROMOTES THESE CORE CONSTITUTIONAL AMERICAN VALUES THROUGH ITS OWN EDUCATIONAL AND CHARITABLE ACTIVITIES, AS WELL AS THROUGH COLLABORATION ON PROJECTS WITH OTHER NONPROFITS, ACADEMIC INSTITUTIONS, AND INDIVIDUALS. |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | POLICY WORK: THROUGH CREATING AND FUNDING THE CREATION OF REPORTS, WHITE PAPERS, LEGAL BACKGROUNDERS, LONGER RESEARCH PUBLICATIONS, BLOGS, GUIDES, TREATISES, CASE STUDIES, OP-EDS, SOCIAL AND TRADITIONAL MEDIA AND COMMUNICATIONS, AND E-ALERTS, CLAUSE 40 FOUNDATION CREATES AND SUPPORTS ORIGINAL NONPARTISAN ANALYSIS, STUDY, RESEARCH, AND WRITING TO PROVIDE DATA AND EDUCATION TO THE PUBLIC PERTAINING TO DUE PROCESS-RELATED CRIMINAL LAW ISSUES IN ORDER TO PROMOTE THESE VALUABLE CONSTITUTIONAL RIGHTS. POLICY AREAS IN WHICH CLAUSE 40 FOUNDATION FOCUSED IN 2024 INCLUDE: INCREASING PROSECUTORIAL ACCOUNTABILITY; PRESERVATION AND RESTORATION OF CRIMINAL LAW PROCEDURAL DUE PROCESS RIGHTS; CURTAILING WARRANTLESS SURVEILLANCE; ENHANCING PUBLIC SAFETY; AND SUPPORTING REENTRY OF FORMERLY INCARCERATED PERSONS AND PROVIDING THEM WITH "SECOND CHANCES." CLAUSE 40 FOUNDATION ALSO MAINTAINS A LEGAL EXTERNSHIP PROGRAM IN ORDER TO ENCOURAGE THE DEVELOPMENT OF NEW LEGAL SCHOLARS AND LITIGATORS IN THIS SPACE, ALTHOUGH THE PROGRAM DID NOT HOST ANYONE IN 2024 DUE TO A LACK OF SUPERVISORY STAFF. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | EVENTS: THROUGH PROGRAMS, SEMINARS, LECTURES, FILM SCREENINGS, BOOK EVENTS, AND CONTINUING LEGAL EDUCATION (CLE) EVENTS, THE FOUNDATION PROVIDES EDUCATION NATIONWIDE TO ACADEMICS, LAWYERS, ADVOCATES, JOURNALISTS, AND THE GENERAL PUBLIC AT LARGE WITH RESPECT TO A WIDE RANGE OF CRIMINAL LAW CONSTITUTIONAL DUE PROCESS CONCERNS. THE GOAL OF THESE EFFORTS IS TO CULTIVATE A BETTER PUBLIC KNOWLEDGE AND UNDERSTANDING OF THE PROCEDURAL DUE PROCESS RIGHTS PROTECTED BY THE U.S. CONSTITUTION AND TO IMPROVE AWARENESS OF WAYS IN WHICH OUR CRIMINAL LEGAL SYSTEM COULD IMPROVE PROCEDURAL FAIRNESS. IN 2024, CLAUSE 40 FOUNDATION CO-HOSTED "TWO VIEWS: AN EXPLORATION OF KEY CASES FROM THE SUPREME COURT'S CRIMINAL LAW DOCKET," A WIDELY ATTENDED LIVE CLE EVENT THAT FEATURED TWO CONSTITUTIONAL LAW EXPERTS DISCUSSING THE MOST IMPORTANT CRIMINAL LAW CASES BEFORE THE COURT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | LITIGATION: CLAUSE 40 FOUNDATION DIRECTS AND SUPPORTS EFFORTS TO PRESERVE PROCEDURAL DUE PROCESS RIGHTS THROUGH LITIGATION, PARTICULARLY THROUGH THE FILING OR FUNDING OF AMICUS OR "FRIEND OF THE COURT" LEGAL BRIEFS. THIS WORK FURTHERS CLAUSE 40 FOUNDATION'S CHARITABLE MISSION OF DEFENDING HUMAN AND CIVIL RIGHTS SECURED BY LAW--NAMELY THE PROCEDURAL DUE PROCESS RIGHTS ENSHRINED IN THE U.S. CONSTITUTION. THIS YEAR THE FOUNDATION FILED IN A CASE IN WHICH WE ARGUED THAT REMOTE WITNESS TESTIMONY CANNOT BE SQUARED WITH THE SIXTH AMENDMENT'S CONFRONTATION CLAUSE. IT ALSO FILED IN A CASE CONCERNING THE SUFFICIENCY OF THE FACTUAL ALLEGATIONS IN A FEDERAL GRAND JURY INDICTMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | HONORING DUE PROCESS RIGHTS: CLAUSE 40 FOUNDATION PLANS TO HONOR THE IMPORTANCE OF DUE PROCESS RIGHTS THROUGH PROJECTS SUCH AS THE AWARDING OF A "DUE PROCESS TORCH" TO INDIVIDUALS AND ORGANIZATIONS WHO HAVE CONTRIBUTED IN A MEANINGFUL WAY TO THE PRESERVATION OF DUE PROCESS IN THE U.S. CRIMINAL LEGAL SYSTEM. (THE AWARD WAS NOT AWARDED IN 2024 DUE TO A LACK OF FUNDING AND STAFF.) |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 3402 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 5707 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt | 0 | 14939 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt | 0 | 9583 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 33631 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 13607 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 22827 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt | 0 | 59756 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt | 0 | 38332 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 134522 |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 50447 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 3402 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 201783 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 13607 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 68036 |
| IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 68036 |
| IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: PAYROLL TAXES. AMOUNT: 2,658. DESCRIPTION: BUSINESS EXPENSES. AMOUNT: 3,871. DESCRIPTION: SUPPLIES & MATERIALS. AMOUNT: 792. DESCRIPTION: LICENSES & FEES. AMOUNT: 2,452. TOTAL TO FORM 990-EZ, LINE 16: 9,773. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 2,463. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 248. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 5,073. END OF YEAR AMOUNT: 3,140. DESCRIPTION: ACCRUED LIABILITIES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,612. DESCRIPTION: DUE TO DUE PROCESS INSTITUTE. BEG. OF YEAR AMOUNT: 204,898. END OF YEAR AMOUNT: 149,021. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | "OTHER LIABILITIES" INCLUDE $149,021 IN AMOUNTS DUE TO DUE PROCESS INSTITUTE (A BROTHER-SISTER 501(C)(4) ORGANIZATION) FOR CASH ADVANCES, SHARED PAYROLL, AND OTHER EXPENSES SINCE THE FOUNDING OF CLAUSE 40 FOUNDATION IN 2018. |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART II, LINE 26: |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHANA-TARA O'TOOLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT AND CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2025586680 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CLAUSE 40 FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CLAU |
| ReturnHeader/Filer/EIN | 0 | 824127219 |
| ReturnHeader/Filer/PhoneNum | 0 | 2025586680 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 700 PENNSYLVANIA AVE SE 560 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20003 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521392008 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GELMAN ROSENBERG & FREEDMAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4550 MONTGOMERY AVE SUITE 800N |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BETHESDA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 208142930 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3019519090 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ELIZABETH W HELLER |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T15:46:39-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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