Civic Intelligence

Catholic Life Ministries Northwest

EIN 91-1549985 • 501(c)3 • Seattle, WA

Profile

The mission and purpose of Catholic Life Ministries Northwest (CLM) is to inspire and support people of all ages and walks of life to be a power for good in the world, beginning with their primary relationships of marriage and family. CLM achieves this mission by creating and offering a variety of educational, counseling / therapeutic, spiritual, and service opportunities which are made available to individuals, couples, families, and / or the wider community. The goal of CLM is to educate, support, challenge, and foster lifelong learning, growth, and service. CLM offers the added layers of emotional, mental, and spiritual care and development, addressing areas of forgiveness, healthy self-care. effective communication, compassion, and inner healing.

1827 NE 58th StSeattle, WA 98105

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.00x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

61st percentile

8.3%

Higher net margin than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$71,523

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 56.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

9.6%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$102,012

Up $9,397 (+10%) from 2023

Liabilities

Down

$610

Down $1,094 (-64%) from 2023

Net Assets

Up

$101,402

Up $10,491 (+12%) from 2023

Revenue

Up

$126,379

Up $11,097 (+9.6%) from 2023

Expenses

Up

$115,888

Up $1,510 (+1.3%) from 2023

Net Income

Up

$10,491

Up $9,587 (+1061%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $21,792Liabilities 2011: $2,296Net Assets 2011: $19,4962011Assets 2012: $18,443Liabilities 2012: $1,466Net Assets 2012: $16,9772012Assets 2013: $21,270Liabilities 2013: $470Net Assets 2013: $20,8002013Assets 2014: $20,880Liabilities 2014: $1,225Net Assets 2014: $19,6552014Assets 2015: $24,350Liabilities 2015: $322Net Assets 2015: $24,0282015Assets 2016: $23,101Liabilities 2016: $343Net Assets 2016: $22,7582016Assets 2017: $47,041Liabilities 2017: $1,044Net Assets 2017: $45,9972017Assets 2018: $46,472Liabilities 2018: $2,166Net Assets 2018: $44,3062018Assets 2019: $60,765Liabilities 2019: $809Net Assets 2019: $59,9562019Assets 2020: $77,196Liabilities 2020: $278Net Assets 2020: $76,9182020Assets 2021: $92,980Liabilities 2021: $2,348Net Assets 2021: $90,6322021Assets 2022: $97,976Liabilities 2022: $7,969Net Assets 2022: $90,0072022Assets 2023: $92,615Liabilities 2023: $1,704Net Assets 2023: $90,9112023Assets 2024: $102,012Liabilities 2024: $610Net Assets 2024: $101,4022024

Highlighted filing

2024

Assets$102,012
Liabilities$610
Net Assets$101,402

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $80,680Expenses 2011: $70,622Net Income 2011: $10,0582011Revenue 2012: $59,880Expenses 2012: $62,399Net Income 2012: -$2,5192012Revenue 2013: $71,484Expenses 2013: $67,661Net Income 2013: $3,8232013Revenue 2014: $67,979Expenses 2014: $69,124Net Income 2014: -$1,1452014Revenue 2015: $69,143Expenses 2015: $64,770Net Income 2015: $4,3732015Revenue 2016: $64,740Expenses 2016: $66,010Net Income 2016: -$1,2702016Revenue 2017: $97,743Expenses 2017: $74,504Net Income 2017: $23,2392017Revenue 2018: $99,439Expenses 2018: $101,130Net Income 2018: -$1,6912018Revenue 2019: $109,319Expenses 2019: $93,669Net Income 2019: $15,6502019Revenue 2020: $99,738Expenses 2020: $93,466Net Income 2020: $6,2722020Revenue 2021: $121,549Expenses 2021: $97,161Net Income 2021: $24,3882021Revenue 2022: $107,080Expenses 2022: $107,705Net Income 2022: -$6252022Revenue 2023: $115,282Expenses 2023: $114,378Net Income 2023: $9042023Revenue 2024: $126,379Expenses 2024: $115,888Net Income 2024: $10,4912024

Highlighted filing

2024

Revenue$126,379
Expenses$115,888
Net Income$10,491

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.01$1.01$1.26$1.16$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.91$1.15$1.14$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.08$0.90$1.07$1.08$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.91$1.22$0.97$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$1.00$0.93$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$1.09$0.94$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.99$1.01$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$0.98$0.75$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.65$0.66$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.69$0.65$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.01$0.20$0.68$0.69$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.71$0.68$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.17$0.60$0.62$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.02$0.19$0.81$0.71$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.2
Gross Receipts
$126,379
Mission and Program Overview

Mission

The mission and purpose of Catholic Life Ministries Northwest (CLMNW) is to inspire and support people of all ages and walks of life to be a power for good in the world, beginning with and especially within their primary relationships of marriage and family. Our organization does this by creating and offering a variety of educational, therapeutic, spiritual, and service opportunities available to individuals, couples, families, and / or the wider community. The goal of CLMNW is to educate, support, challenge, and foster learning, forgiveness, compassion, and healing.

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
SEE SCHEDULE O$0$9,390
SEE SCHEDULE O$0$5,339
SEE SCHEDULE O$0$2,863
FORM 990-EZ, PART III, LINE 31 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS SPIRITUAL DIRECTION - Catholic Life Ministries NW offers spiritual direction to people who want to deepen their spiritual life and discern a direction / course of action for their daily lives. The spiritual director walks with the directee to explore the role of God in her / his life and to discover ways to draw strength and purpose from their relationship with God. The spiritual director works with whatever spirituality the client brings and helps the client to uncover the value of spirituality in their own life. Spiritual direction is about helping clients become the best version of themselves, the person that they want to be. Client hours: 37 / Income: $2,800 / Expenses: $31$0$31
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT FONTANAPresidentFT$69,440$2,083$71,523
LORI FONTANASecretaryPT$14,400-$14,400
PAULA THIELTreasurer-$0--
JAN SIERS ITTESVice-President-$0--
BARB BOLLEROBoard Member-$0--
BOB KANEBoard Member-$0--
JEANNE O'DEABoard Member-$0--
KEVIN THIELBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Catholic Life Ministries Northwest
EIN
91-1549985
Phone
5097316012
Address
1827 NE 58TH ST, SEATTLE, WA 98105

Signing Officer

Name
Lori Fontana
Title
Secretary
Phone
5097316012
Signed
2025-05-13

Preparer

Firm
Meridian Group
Address
10740 Meridian Ave N Ste 201, Seattle, WA 98133
Preparer
Gyutae Oh
Phone
2064405846
Supplemental Narrative

Additional Explanations

Other

Form 990-ez, part iii - organizations primary exempt purpose the mission and purpose of catholic life ministries northwest (clm) is to inspire and support people of all ages and walks of life to be a power for good in the world, beginning with their primary relationships of marriage and family. Clm achieves this mission by creating and offering a variety of educational, counseling / therapeutic, spiritual, and service opportunities which are made available to individuals, couples, families, and / or the wider community. The goal of clm is to educate, support, challenge, and foster lifelong learning, growth, and service. Clm offers the added layers of emotional, mental, and spiritual care and development, addressing areas of forgiveness, healthy self-care. Effective communication, compassion, and inner healing.

Other

FORM 990-EZ, PART III, LINE 28 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS COUNSELING - The mission and purpose of Catholic Life Ministries NW include helping people succeed in their primary relationships: with spouse / partner, child(ren), extended family, and close friends, the people with whom we experience our greatest joys and deepest sorrows. When there is conflict in these relationships, those involved may be too close to the problem to solve it without help. In marriage and family therapy, clients can be helped to: 1) Stop the negative interactions. 2) Listen to one another for understanding. 3) Build more effective communication skills. 4) Restore love and friendship. 5) Build a new way of being together as a couple, family, or friends. Though not all relationships can or should be preserved, our organization believes that most relationships, with hard work and guidance, can and should succeed. Even in relationships that have experienced great trauma, there can be healing; there can be restoration to peaceful, life-giving relationships. This restoration of primary relationships is positive for couples, families, and the larger community. When a relationship cannot be restored, counseling can also serve to ease the path of break-up / separation and moving on with life. Client hours: 724 / Income: $53,075 / Expenses: $9,390

Other

FORM 990-EZ, PART III, LINE 29 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS OUTREACH - Catholic Life Ministries NW prepares families, youth, and adults to fully engage in their Christian faith within the circumstances and relationships of their daily lives. Some events happened online; some events in person. One online class was offered in the Spring - Fire on the Earth - 6 sessions, each 1.5 hrs, w/ 19 participants. We had two in-person retreats: Spring - How Can I Keep from Singing - 20 participants; Fall - Becoming the Church Pope Francis (and the Holy Spirit) Wants - 29 participants. Monthly, we held evenings of reflection with prayer and Scripture in a hybrid format, averaging 10 - 12 participants. In May, we led a 3-day retreat on The Cenacle Missionary and the Spiritual Journey, for 55 retreatants. For June and July, the Fontanas volunteered in a shelter at the southern border, helping immigrants legally entering the U.S. Once home, we gave 4 presentations about immigration and efforts at the border to receive migrant individuals and families (40 participants). In August, we gave a marriage retreat at Bon Secours Conference Center for 11 couples - Christian Marriage Is Beautiful and Hard. This fall, volunteers assembled and distributed Friendship Bags to people in need. These bags include new socks, non-perishable snacks, face masks, hygiene items, a list of local resources for food, medical and mental health care, and housing, and a short prayer. As always, our annual group of lovely volunteers Christmas caroled at Mount St Vincent, an assisted-living facility - 100 carolers and residents. Total attendees/hours serving: 700 / Income: $840 / Expenses: $5,339

Other

FORM 990-EZ, PART III, LINE 30 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS PUBLICATIONS / WEBSITE - A primary way for Catholic Life Ministries NW to share educational and inspirational material with our sponsors and supporters is through the Weekly Essay. The Weekly Essay, written by Robert or Lori Fontana, or a guest author, appears online each week. Topics include Catholic / Christian perspectives on contemporary issues and inspiring accounts of courageous and insightful people / saints, past and present. Articles included in the 2024 Weekly Essay line-up are A Lesson of the Magi: God is not a Republican or Democrat; I Dont Like Jesus; Criminals or Refugees at the Southern Border?; Christian Marriage Is Beautiful and Hard; and We Dont Choose How Well DieBut We Can Choose How Were Going to Live! Monthly, most of the articles are printed in our publication, The Troubadour, sent online to about 235 households and mailed via post to ~ 40 subscribers at no charge. CLM also offers a free online marriage / relationship assessment. Circulation: ~ 275 / Income: $-0- / Expenses: $2,863

Pt III, Line 31

FORM 990-EZ, PART III, LINE 31 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS SPIRITUAL DIRECTION - Catholic Life Ministries NW offers spiritual direction to people who want to deepen their spiritual life and discern a direction / course of action for their daily lives. The spiritual director walks with the directee to explore the role of God in her / his life and to discover ways to draw strength and purpose from their relationship with God. The spiritual director works with whatever spirituality the client brings and helps the client to uncover the value of spirituality in their own life. Spiritual direction is about helping clients become the best version of themselves, the person that they want to be. Client hours: 37 / Income: $2,800 / Expenses: $31

Form 990EZ, Part I, Line 16

Advertising and promotion 359.

Form 990EZ, Part I, Line 16

Continuing education 351.

Form 990EZ, Part I, Line 16

COUNSELLING 845.

Form 990EZ, Part I, Line 16

INSURANCE 714.

Form 990EZ, Part I, Line 16

LICENSES 855.

Form 990EZ, Part I, Line 16

Marriage institute expenses 226.

Form 990EZ, Part I, Line 16

MEMBERSHIPS 893.

Form 990EZ, Part I, Line 16

OFFICE EXPENSES 1130.

Form 990EZ, Part I, Line 16

OUTREACH 942.

Form 990EZ, Part I, Line 16

PAYPAL FEES 421.

Form 990EZ, Part I, Line 16

PHONE 630.

Form 990EZ, Part I, Line 16

Retreat and seminar expense 1801.

Form 990EZ, Part I, Line 16

STRIPE FEES 1693.

Form 990EZ, Part I, Line 16

PAYROLL TAX 8019.

Form 990EZ, Part I, Line 16

WEBSITE 1054.

Form 990EZ, Part II, Line 24

Machinery and equipment 343. 2750.

Form 990EZ, Part II, Line 26

Accounts payable and accrued expenses 1704. 610.

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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/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3FORM 990-EZ, PART III, LINE 31 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS SPIRITUAL DIRECTION - Catholic Life Ministries NW offers spiritual direction to people who want to deepen their spiritual life and discern a direction / course of action for their daily lives. The spiritual director walks with the directee to explore the role of God in her / his life and to discover ways to draw strength and purpose from their relationship with God. The spiritual director works with whatever spirituality the client brings and helps the client to uncover the value of spirituality in their own life. Spiritual direction is about helping clients become the best version of themselves, the person that they want to be. Client hours: 37 / Income: $2,800 / Expenses: $31
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990-EZ, PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSE THE MISSION AND PURPOSE OF CATHOLIC LIFE MINISTRIES NORTHWEST (CLM) IS TO INSPIRE AND SUPPORT PEOPLE OF ALL AGES AND WALKS OF LIFE TO BE A POWER FOR GOOD IN THE WORLD, BEGINNING WITH THEIR PRIMARY RELATIONSHIPS OF MARRIAGE AND FAMILY. CLM ACHIEVES THIS MISSION BY CREATING AND OFFERING A VARIETY OF EDUCATIONAL, COUNSELING / THERAPEUTIC, SPIRITUAL, AND SERVICE OPPORTUNITIES WHICH ARE MADE AVAILABLE TO INDIVIDUALS, COUPLES, FAMILIES, AND / OR THE WIDER COMMUNITY. THE GOAL OF CLM IS TO EDUCATE, SUPPORT, CHALLENGE, AND FOSTER LIFELONG LEARNING, GROWTH, AND SERVICE. CLM OFFERS THE ADDED LAYERS OF EMOTIONAL, MENTAL, AND SPIRITUAL CARE AND DEVELOPMENT, ADDRESSING AREAS OF FORGIVENESS, HEALTHY SELF-CARE. EFFECTIVE COMMUNICATION, COMPASSION, AND INNER HEALING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990-EZ, PART III, LINE 28 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS COUNSELING - The mission and purpose of Catholic Life Ministries NW include helping people succeed in their primary relationships: with spouse / partner, child(ren), extended family, and close friends, the people with whom we experience our greatest joys and deepest sorrows. When there is conflict in these relationships, those involved may be too close to the problem to solve it without help. In marriage and family therapy, clients can be helped to: 1) Stop the negative interactions. 2) Listen to one another for understanding. 3) Build more effective communication skills. 4) Restore love and friendship. 5) Build a new way of being together as a couple, family, or friends. Though not all relationships can or should be preserved, our organization believes that most relationships, with hard work and guidance, can and should succeed. Even in relationships that have experienced great trauma, there can be healing; there can be restoration to peaceful, life-giving relationships. This restoration of primary relationships is positive for couples, families, and the larger community. When a relationship cannot be restored, counseling can also serve to ease the path of break-up / separation and moving on with life. Client hours: 724 / Income: $53,075 / Expenses: $9,390
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990-EZ, PART III, LINE 29 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS OUTREACH - Catholic Life Ministries NW prepares families, youth, and adults to fully engage in their Christian faith within the circumstances and relationships of their daily lives. Some events happened online; some events in person. One online class was offered in the Spring - Fire on the Earth - 6 sessions, each 1.5 hrs, w/ 19 participants. We had two in-person retreats: Spring - How Can I Keep from Singing - 20 participants; Fall - Becoming the Church Pope Francis (and the Holy Spirit) Wants - 29 participants. Monthly, we held evenings of reflection with prayer and Scripture in a hybrid format, averaging 10 - 12 participants. In May, we led a 3-day retreat on The Cenacle Missionary and the Spiritual Journey, for 55 retreatants. For June and July, the Fontanas volunteered in a shelter at the southern border, helping immigrants legally entering the U.S. Once home, we gave 4 presentations about immigration and efforts at the border to receive migrant individuals and families (40 participants). In August, we gave a marriage retreat at Bon Secours Conference Center for 11 couples - Christian Marriage Is Beautiful and Hard. This fall, volunteers assembled and distributed Friendship Bags to people in need. These bags include new socks, non-perishable snacks, face masks, hygiene items, a list of local resources for food, medical and mental health care, and housing, and a short prayer. As always, our annual group of lovely volunteers Christmas caroled at Mount St Vincent, an assisted-living facility - 100 carolers and residents. Total attendees/hours serving: 700 / Income: $840 / Expenses: $5,339
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990-EZ, PART III, LINE 30 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS PUBLICATIONS / WEBSITE - A primary way for Catholic Life Ministries NW to share educational and inspirational material with our sponsors and supporters is through the Weekly Essay. The Weekly Essay, written by Robert or Lori Fontana, or a guest author, appears online each week. Topics include Catholic / Christian perspectives on contemporary issues and inspiring accounts of courageous and insightful people / saints, past and present. Articles included in the 2024 Weekly Essay line-up are A Lesson of the Magi: God is not a Republican or Democrat; I Dont Like Jesus; Criminals or Refugees at the Southern Border?; Christian Marriage Is Beautiful and Hard; and We Dont Choose How Well DieBut We Can Choose How Were Going to Live! Monthly, most of the articles are printed in our publication, The Troubadour, sent online to about 235 households and mailed via post to ~ 40 subscribers at no charge. CLM also offers a free online marriage / relationship assessment. Circulation: ~ 275 / Income: $-0- / Expenses: $2,863
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990-EZ, PART III, LINE 31 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS SPIRITUAL DIRECTION - Catholic Life Ministries NW offers spiritual direction to people who want to deepen their spiritual life and discern a direction / course of action for their daily lives. The spiritual director walks with the directee to explore the role of God in her / his life and to discover ways to draw strength and purpose from their relationship with God. The spiritual director works with whatever spirituality the client brings and helps the client to uncover the value of spirituality in their own life. Spiritual direction is about helping clients become the best version of themselves, the person that they want to be. Client hours: 37 / Income: $2,800 / Expenses: $31
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADVERTISING AND PROMOTION 359.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTINUING EDUCATION 351.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COUNSELLING 845.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8INSURANCE 714.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LICENSES 855.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MARRIAGE INSTITUTE EXPENSES 226.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MEMBERSHIPS 893.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12OFFICE EXPENSES 1130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13OUTREACH 942.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PAYPAL FEES 421.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PHONE 630.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16RETREAT AND SEMINAR EXPENSE 1801.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17STRIPE FEES 1693.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18PAYROLL TAX 8019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19WEBSITE 1054.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20MACHINERY AND EQUIPMENT 343. 2750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1704. 610.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990EZ, Part II, Line 24
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