Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Owls Club Inc
EIN 92-2702985 • 501(c)3 • Elkhart, IN
Profile
Senior age 55 active aging center
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
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
Up$280,672
Up $245,714 (+703%) from 2023
Liabilities
Up$3,786
Up $3,786 from 2023
Net Assets
Up$276,886
Up $241,928 (+692%) from 2023
Revenue
Up$439,023
Up $257,690 (+142%) from 2023
Expenses
Up$197,096
Up $61,176 (+45%) from 2023
Net Income
Up$241,927
Up $196,514 (+433%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $280,672
- Liabilities
- $3,786
- Net assets
- $276,886
- Revenue
- $439,023
- Expenses
- $197,096
- Net income
- $241,927
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 28, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $439,023
Mission and Program Overview
Mission
Enhancing the health and well being of area seniors (age 55+) with an active center promoting lifelong learning, social connection, fitness, games, and events
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $240,861 | - |
| Cash and Non-Interest-Bearing Accounts | $29,467 | $35,933 | ▲ $6,466 |
| Inventories for Sale or Use | $891 | $1,401 | ▲ $510 |
| Total Assets | $34,958 | $280,672 | ▲ $245,714 |
| Other Assets Total | $4,600 | $2,477 | ▼ $2,123 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $3,786 | - |
| Total Liabilities | $0 | $3,786 | ▲ $3,786 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $34,958 | $276,886 | ▲ $241,928 |
| Total Net Assets Fund Balance | $34,958 | $276,886 | ▲ $241,928 |
| Total Liabilities and Net Assets / Fund Balance | $34,958 | $280,672 | ▲ $245,714 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Frank Martin | Chairman of the Board |
| Connie Fulmer | Vice Chairman |
| Art Bowers | Board Member |
| Cyneatha Millsaps | Board Member |
| Dave Rowley | Board Member |
| Karen Koelsch | Board Member |
| Richard Heiss | Board Member |
| Susan Rowley | Board Member |
| Tom Mcarthur | Board Member |
| William Rieth | Board Member |
| Marsha Martin | Board Secretary |
| Gary Gill | Board Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $427,385
- Program Service Revenue
- $10,777
- Investment Income
- $861
- Other Revenue
- $0
- All Other Contributions
- $19,000
- Change in Net Assets
- $241,927
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $108,420 |
| Salaries, Compensation, and Employee Benefits | $88,676 |
| Total Fundraising Expense | $949 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $82,154 | - | $82,154 |
| Advertising | $12,419 | $18,163 | - | $30,582 |
| Occupancy | $24,363 | $637 | - | $25,000 |
| Other Expenses | $19,714 | $696 | $375 | $19,714 |
| Fees for Services Other | $8,188 | $1,000 | - | $9,188 |
| Office Expenses | - | $7,070 | - | $7,070 |
| Payroll Taxes | - | $6,522 | - | $6,522 |
| Fees for Services Accounting | - | $4,230 | - | $4,230 |
| Insurance | - | $3,110 | - | $3,110 |
| Information Technology | - | $2,633 | - | $2,633 |
| All Other Expenses | $2,401 | - | - | $2,401 |
| Depreciation Depletion | - | $2,123 | - | $2,123 |
| Conferences and Meetings | - | $724 | - | $724 |
| Total Functional Expenses | $67,085 | $129,062 | $949 | $197,096 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Shannon Wilson | Daughter of Directors | Marketing Mgr | No | $20,100 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- Yes
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Officer directors etc family relationship Part VI line 2
“Frank and marsha martin - officers/directors/board members - are husband and wife - they share one vote on the board dave rowley and susan rowley - board members - are husband and wife - they share one vote on the board”
Form 990 governing body review Part VI line 11
“The board of directors reviews a copy of the tax return prior to filing of the return. This is presented by the treasurer during a regular board meeting.”
Conflict of interest policy compliance Part VI line 12C
“Owls club inc has a written conflict of interest policy that is enforced by the board of directors. Conflicts, if any, must be disclosed. Individuals that disclose a conflict must abstain from voting on matters of potential conflict of interest and may be requested to leave any meetings where the matter is discussed. All board members, officers, and key staff must review and sign this policy annually to affirm their understanding of and compliance with this policy.”
CEO executive director top management comp Part VI line 15A
“Compensation is determined by review of the individuals job duties, experience, and skills, which is then compared to regional pay rates and benefits for similar job positions.”
Other officer or key employee compensation Part VI line 15B
“Compensation is determined by review of the individuals job duties, experience, and skills, which is then compared to regional pay rates and benefits for similar job positions.”
Governing documents etc available to public Part VI line 19
“The annual report, mission statement, and financials are available at the welcome desk and coffee bar. An e-report is available upon request. Conflict of interest policy is available by contacting the executive director.”
Filing and Contact Details
Filer
- Filer Name
- Owls Club Inc
- EIN
- 92-2702985
- In Care Of
- % FRANK MARTIN
- Phone
- 5743362652
- Address
- 2715 EAST JACKSON BLVD, ELKHART, IN 46516
Signing Officer
- Name
- Frank Martin
- Title
- Chairman
- Phone
- 5743362652
- Signed
- 2025-10-28
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2023
- Legal Domicile
- In
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 1
- Volunteers
- 125
Preparer
- Firm
- Patricia Tokar Canton CPA PC Inc
- Address
- 1720 E Bristol St, Elkhart, IN 46514
- Preparer
- Patricia Tokar Canton
- Phone
- 5742623989
Supplemental Narrative
Additional Explanations
Other or change in accounting method Part XII line 1
“Selection of accounting method was changed to accrual to more closely match the organizations internal financial statements which are reported on a modified accrual basis. The differences between the two methods are minor.”
Explanation of other changes in net assets or fund balances Part XI line 9
“Other changes: 1.00 rounding adj”
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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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| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 86 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 637 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 24363 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 25000 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7070 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7070 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4600 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2477 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990/OtherExpensesGrp/Desc | 0 | PAYROLL PROCESSING |
| IRS990/OtherExpensesGrp/Desc | 1 | POSTAGE |
| IRS990/OtherExpensesGrp/Desc | 2 | COST OF MERCHANDISE |
| IRS990/OtherExpensesGrp/Desc | 3 | EVENT EXPENSES |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 375 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 19714 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 696 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 574 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 375 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 19714 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 82154 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6522 |
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| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EVENTS AND OUTINGS |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 10777 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE OWLS CLUB IS COMMITTED TO THE WELL BEING OF ITS MEMBERS. THIS IS ACCOMPLISHED THROUGH SOCIAL AND RECREATION CONNECTION THROUGH CARD GAMES, COFFEE, BINGO, MOVIES, CONVERSATION, EVENTS, GAMES & SNACKS. ALSO BY SUPPORT GROUPS FOR CAREGIVERS, GRIEVING MEMBERS, GRANDPARENTS RAISING GRANDCHILDREN, AND MORE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 62 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYOtherRevenueAmt | 0 | 313 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1560 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 45413 |
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| IRS990/PYTotalExpensesAmt | 0 | 135920 |
| IRS990/PYTotalRevenueAmt | 0 | 181333 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 240861 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 635070 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | SHANNON WILSON |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | DAUGHTER OF DIRECTORS |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | MARKETING MGR |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FRANK AND MARSHA MARTIN - OFFICERS/DIRECTORS/BOARD MEMBERS - ARE HUSBAND AND WIFE - THEY SHARE ONE VOTE ON THE BOARD DAVE ROWLEY AND SUSAN ROWLEY - BOARD MEMBERS - ARE HUSBAND AND WIFE - THEY SHARE ONE VOTE ON THE BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS REVIEWS A COPY OF THE TAX RETURN PRIOR TO FILING OF THE RETURN. THIS IS PRESENTED BY THE TREASURER DURING A REGULAR BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OWLS CLUB INC HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS ENFORCED BY THE BOARD OF DIRECTORS. CONFLICTS, IF ANY, MUST BE DISCLOSED. INDIVIDUALS THAT DISCLOSE A CONFLICT MUST ABSTAIN FROM VOTING ON MATTERS OF POTENTIAL CONFLICT OF INTEREST AND MAY BE REQUESTED TO LEAVE ANY MEETINGS WHERE THE MATTER IS DISCUSSED. ALL BOARD MEMBERS, OFFICERS, AND KEY STAFF MUST REVIEW AND SIGN THIS POLICY ANNUALLY TO AFFIRM THEIR UNDERSTANDING OF AND COMPLIANCE WITH THIS POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION IS DETERMINED BY REVIEW OF THE INDIVIDUALS JOB DUTIES, EXPERIENCE, AND SKILLS, WHICH IS THEN COMPARED TO REGIONAL PAY RATES AND BENEFITS FOR SIMILAR JOB POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION IS DETERMINED BY REVIEW OF THE INDIVIDUALS JOB DUTIES, EXPERIENCE, AND SKILLS, WHICH IS THEN COMPARED TO REGIONAL PAY RATES AND BENEFITS FOR SIMILAR JOB POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ANNUAL REPORT, MISSION STATEMENT, AND FINANCIALS ARE AVAILABLE AT THE WELCOME DESK AND COFFEE BAR. AN E-REPORT IS AVAILABLE UPON REQUEST. CONFLICT OF INTEREST POLICY IS AVAILABLE BY CONTACTING THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SELECTION OF ACCOUNTING METHOD WAS CHANGED TO ACCRUAL TO MORE CLOSELY MATCH THE ORGANIZATIONS INTERNAL FINANCIAL STATEMENTS WHICH ARE REPORTED ON A MODIFIED ACCRUAL BASIS. THE DIFFERENCES BETWEEN THE TWO METHODS ARE MINOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | OTHER CHANGES: 1.00 ROUNDING ADJ |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other or change in accounting method Part XII line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Explanation of other changes in net assets or fund balances Part XI line 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 280672 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 280672 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 1 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 67085 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 197096 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3786 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3786 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 34958 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 276886 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 10777 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 439023 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 125 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 280672 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 11 |
| IRS990/WebsiteAddressTxt | 0 | OWLSCLUB.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANK MARTIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5743362652 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OWLS CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OWLS |
| ReturnHeader/Filer/EIN | 0 | 922702985 |
| ReturnHeader/Filer/InCareOfNm | 0 | % FRANK MARTIN |
| ReturnHeader/Filer/PhoneNum | 0 | 5743362652 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2715 EAST JACKSON BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELKHART |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46516 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461650210 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Patricia Tokar Canton CPA PC Inc |
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