Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Clear Mourning
EIN 83-1423355 • 501(c)3 • Bend, OR
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$11,192
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$11,192
No earlier filing loaded for comparison.
Revenue
$55,033
No earlier filing loaded for comparison.
Expenses
$60,994
No earlier filing loaded for comparison.
Net Income
-$5,961
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $11,192
- Liabilities
- $0
- Net assets
- $11,192
- Revenue
- $55,033
- Expenses
- $60,994
- Net income
- -$5,961
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Dec 28, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $55,033
Mission and Program Overview
Mission
SEE SCHEDULE O
Program Services
| Description | Grants | Expenses |
|---|---|---|
| INNOVATIVE GRIEF GROUPS: PROVIDES EXPANDED NONTRADITIONAL GRIEF SUPPORT OFFERINGS, INCLUDING SOUND BATH GRIEF GROUP & SPECIALIZED GRIEF GROUPS FOR CAREGIVERS OF DEMENTIA PATIENTS. | - | $23,738 |
| CAMP COURAGE: A GRIEF SUPPORT CAMP SERVING APPROX 50 CHILDREN & TEENS FROM ACROSS THE REGION. PROVIDES THERAPEUTIC ACTIVITIES, PEER CONNECTION & MEMORY BUILDING EXPERIENCES. | $1,349 | $16,540 |
| PROVIDE DIRECT FINANCIAL ASSISTANCE TO OVER A DOZEN FAMILIES TO COVER URGENT GRIEF-RELATED EXPENSES, INCLUDING FUNERAL COSTS, THERAPY COPAYS & ESSENTIAL HOUSEHOLD BILLS. | $4,312 | $4,312 |
| Other program services | - | $2,978 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SARAH PETERSON | President | PT | $0 | - | - |
| MARLIS BEIER | Vice President | - | $0 | - | - |
| CAROL PALMER | Secretarytreasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Clear Mourning
- EIN
- 83-1423355
- In Care Of
- % SARAH PETERSON
- Phone
- 5414801237
- Address
- PO BOX 5355, Bend, OR 97708
Signing Officer
- Name
- Sarah Peterson
- Title
- President
- Phone
- 5414801237
- Signed
- 2025-12-28
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Michael J Mohan CPA
- Address
- 106 N Main St, Prineville, OR 97754
- Preparer
- Michael J Mohan
- Phone
- 5414473299
Supplemental Narrative
Additional Explanations
List of grants and similar amounts paid Part I line 10
“Activity FINANCIAL ASSISTANCE & TRAVEL FOR FAMILIES Grantee VARIOUS INDIVIDUALS Relationship INDIVIDUALS & FAMILIES SERVED Amount 5,661”
Description of other expenses Part I line 16
“Description AmountADVERTISING 356DUES & SUBSCRIPTIONS 3,443INSURANCE 952LEGAL & PROFESSIONAL 706LICENSES 246MEALS FOR VOLUNTEERS 1,868OFFICE EXPENSE 2,144POSTAGE 232SUPPLIES 7,541VENDOR FEES 830WEBSITE 1,163”
Other program services Part III line 31
“Additional exempt purpose achievement: hosts workshops featuring national & regional experts on empathy, compassion, and grief awareness, providing education for clinicians, school counselors, and community professionals. Also hosts a podcast to expand access to support beyond in-person services which features clinicians, physicians, & individuals with lived experience of loss, offering practical tools & compassionate storytelling to normalize grief & increase public awareness.”
Raw XML Appendix169 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 |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SARAH PETERSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5414801237 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 5355 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Bend |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97708 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 17153 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 11192 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 54714 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5961 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 25028 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 17153 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 11192 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 5661 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 319 |
| IRS990EZ/GrossReceiptsAmt | 0 | 55033 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 319 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 17153 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 11192 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 17153 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 11192 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10824 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SARAH PETERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARLIS BEIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CAROL PALMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARYTREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19481 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCHEDULE O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CAMP COURAGE: A GRIEF SUPPORT CAMP SERVING APPROX 50 CHILDREN & TEENS FROM ACROSS THE REGION. PROVIDES THERAPEUTIC ACTIVITIES, PEER CONNECTION & MEMORY BUILDING EXPERIENCES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | INNOVATIVE GRIEF GROUPS: PROVIDES EXPANDED NONTRADITIONAL GRIEF SUPPORT OFFERINGS, INCLUDING SOUND BATH GRIEF GROUP & SPECIALIZED GRIEF GROUPS FOR CAREGIVERS OF DEMENTIA PATIENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | PROVIDE DIRECT FINANCIAL ASSISTANCE TO OVER A DOZEN FAMILIES TO COVER URGENT GRIEF-RELATED EXPENSES, INCLUDING FUNERAL COSTS, THERAPY COPAYS & ESSENTIAL HOUSEHOLD BILLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | Other program services |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 1349 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 4312 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 16540 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 23738 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 4312 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 3 | 2978 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 60994 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 47568 |
| IRS990EZ/TotalRevenueAmt | 0 | 55033 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.clearmourning.org |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 54714 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 78245 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 85886 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47157 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10793 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 276795 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 319 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 319 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99880 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 276795 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 54714 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 78245 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 85886 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47157 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10793 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 276795 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 55033 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 78245 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 85886 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 47157 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10793 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 277114 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity FINANCIAL ASSISTANCE & TRAVEL FOR FAMILIES Grantee VARIOUS INDIVIDUALS Relationship INDIVIDUALS & FAMILIES SERVED Amount 5,661 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountADVERTISING 356DUES & SUBSCRIPTIONS 3,443INSURANCE 952LEGAL & PROFESSIONAL 706LICENSES 246MEALS FOR VOLUNTEERS 1,868OFFICE EXPENSE 2,144POSTAGE 232SUPPLIES 7,541VENDOR FEES 830WEBSITE 1,163 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ADDITIONAL EXEMPT PURPOSE ACHIEVEMENT: HOSTS WORKSHOPS FEATURING NATIONAL & REGIONAL EXPERTS ON EMPATHY, COMPASSION, AND GRIEF AWARENESS, PROVIDING EDUCATION FOR CLINICIANS, SCHOOL COUNSELORS, AND COMMUNITY PROFESSIONALS. ALSO HOSTS A PODCAST TO EXPAND ACCESS TO SUPPORT BEYOND IN-PERSON SERVICES WHICH FEATURES CLINICIANS, PHYSICIANS, & INDIVIDUALS WITH LIVED EXPERIENCE OF LOSS, OFFERING PRACTICAL TOOLS & COMPASSIONATE STORYTELLING TO NORMALIZE GRIEF & INCREASE PUBLIC AWARENESS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other program services Part III line 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH PETERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5414801237 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CLEAR MOURNING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CLEA |
| ReturnHeader/Filer/EIN | 0 | 831423355 |
| ReturnHeader/Filer/InCareOfNm | 0 | % SARAH PETERSON |
| ReturnHeader/Filer/PhoneNum | 0 | 5414801237 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 5355 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Bend |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97708 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 930846362 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Michael J Mohan CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 106 N Main St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Prineville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97754 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5414473299 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL J MOHAN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-01-02T11:32:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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