Civic Intelligence

Mendocino Performing Arts Company

EIN 94-2599308 • 501(c)3 • Mendocino, CA

Profile

Provide meaningful theatrical experiences for the local community and visiting audiences.

PO Box 800Mendocino, CA 95460

mendocinotheatre.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

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

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

Liabilities / Revenue

65th percentile

0.00x

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

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

Net Margin

14th percentile

-54%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

19th percentile

-53%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

27th percentile

-30%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$110,137

Down $125,064 (-53%) from 2023

Liabilities

Down

$801

Down $527 (-40%) from 2023

Net Assets

Down

$109,336

Down $124,537 (-53%) from 2023

Revenue

Down

$232,960

Down $101,555 (-30%) from 2023

Expenses

Up

$358,077

Up $5,114 (+1.4%) from 2023

Net Income

Down

-$125,117

Down $106,669 (-578%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $68,718Liabilities 2011: $865Net Assets 2011: $67,8532011Assets 2012: $70,154Liabilities 2012: $1,743Net Assets 2012: $68,4112012Assets 2013: $145,995Liabilities 2013: $39,860Net Assets 2013: $106,1352013Assets 2014: $168,938Liabilities 2014: $29,599Net Assets 2014: $139,3392014Assets 2015: $126,578Liabilities 2015: $2,537Net Assets 2015: $124,0412015Assets 2016: $129,976Liabilities 2016: $5,096Net Assets 2016: $124,8802016Assets 2017: $300,444Liabilities 2017: $6,219Net Assets 2017: $294,2252017Assets 2018: $337,244Liabilities 2018: $6,657Net Assets 2018: $330,5872018Assets 2019: $353,154Liabilities 2019: $6,545Net Assets 2019: $346,6092019Assets 2020: $348,069Liabilities 2020: $16,686Net Assets 2020: $331,3832020Assets 2021: $324,344Liabilities 2021: -$2,829Net Assets 2021: $327,1732021Assets 2022: $253,319Liabilities 2022: $998Net Assets 2022: $252,3212022Assets 2023: $235,201Liabilities 2023: $1,328Net Assets 2023: $233,8732023Assets 2024: $110,137Liabilities 2024: $801Net Assets 2024: $109,3362024

Highlighted filing

2024

Assets$110,137
Liabilities$801
Net Assets$109,336

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $192,433Expenses 2011: $211,234Net Income 2011: -$18,8012011Expenses 2012: $204,5062012Revenue 2013: $234,367Expenses 2013: $196,643Net Income 2013: $37,7242013Revenue 2014: $253,082Expenses 2014: $219,878Net Income 2014: $33,2042014Revenue 2015: $220,718Expenses 2015: $236,006Net Income 2015: -$15,2882015Revenue 2016: $214,797Expenses 2016: $213,958Net Income 2016: $8392016Revenue 2017: $392,846Expenses 2017: $223,501Net Income 2017: $169,3452017Revenue 2018: $293,525Expenses 2018: $257,238Net Income 2018: $36,2872018Revenue 2019: $274,938Expenses 2019: $258,915Net Income 2019: $16,0232019Revenue 2020: $110,714Expenses 2020: $125,940Net Income 2020: -$15,2262020Revenue 2021: $153,690Expenses 2021: $157,900Net Income 2021: -$4,2102021Revenue 2022: $198,349Expenses 2022: $273,201Net Income 2022: -$74,8522022Revenue 2023: $334,515Expenses 2023: $352,963Net Income 2023: -$18,4482023Revenue 2024: $232,960Expenses 2024: $358,077Net Income 2024: -$125,1172024

Highlighted filing

2024

Revenue$232,960
Expenses$358,077
Net Income-$125,117

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.01$1.09$2.33$3.58$1.25
2023Detailed filing. Detailed filing data is available for this year.$2.35$0.01$2.34$3.35$3.53$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.53$0.01$2.52$1.98$2.73$0.75
2021Detailed filing. Detailed filing data is available for this year.$3.24$0.03$3.27$1.54$1.58$0.04
2020Detailed filing. Detailed filing data is available for this year.$3.48$0.17$3.31$1.11$1.26$0.15
2019Detailed filing. Detailed filing data is available for this year.$3.53$0.07$3.47$2.75$2.59$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.37$0.07$3.31$2.94$2.57$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.00$0.06$2.94$3.93$2.24$1.69
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.05$1.25$2.15$2.14$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.03$1.24$2.21$2.36$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.69$0.30$1.39$2.53$2.20$0.33
2013Detailed filing. Detailed filing data is available for this year.$1.46$0.40$1.06$2.34$1.97$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.02$0.68$2.05
2011Summary only. Only limited summary data is available for this year.$0.69$0.01$0.68$1.92$2.11$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 12, 2025
Return Version
2024v5.0
Gross Receipts
$238,718
Mission and Program Overview

Mission

Provide meaningful theatrical experiences for the local community and visiting audiences.

Provide meaningful theatrical experiences for the local community and visiting audience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$233,873$109,336▼ $124,537
Cash and Non-Interest-Bearing Accounts$220,767$97,578▼ $123,189
Land, Buildings, and Equipment, Net$14,434$12,559▼ $1,875
Total Assets$235,201$110,137▼ $125,064
Liabilities
Other Liabilities$1,328$801▼ $527
Total Liabilities$1,328$801▼ $527
Net Assets / Fund Balance
Total Net Assets Fund Balance$233,873$109,336▼ $124,537
Total Liabilities and Net Assets / Fund Balance$235,201$110,137▼ $125,064

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,346$76,560$80,906
Leasehold Improvements$8,213$55,839$64,052
Equipment-$5,355$5,355
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff RowlingsPresident
Erina ReevesDirector
Nancy DrookerDirector
Raven DeerwaterSecretary
Julie G AhrensTreasurer
Bob CohenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$47,807
Program Service Revenue
$165,767
Investment Income
$5,519
Other Revenue
$13,867
All Other Contributions
$42,807
Change in Net Assets
$-125,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$252,305
Salaries, Compensation, and Employee Benefits$105,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$147,804$405-$148,209
Other Salaries and Wages$92,829--$92,829
Occupancy$45,671--$45,671
Advertising$26,770--$26,770
Royalties$13,562--$13,562
Payroll Taxes$12,943--$12,943
Fees for Services Accounting-$11,550-$11,550
Insurance-$4,668-$4,668
Depreciation Depletion$1,875--$1,875
Total Functional Expenses$341,454$16,623$0$358,077
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,625
Fundraising Direct Expenses$5,758
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fundraiser$19,625$19,625$5,758$13,867
Total Events$19,625$19,625$5,758$13,867
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$578
Credit Card Payable$223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

All board members' review form 990.

Form 990, Page 6, Part VI, Line 12C

The treasurer reviews all transactions with vendors to ensure no conflicts of interest exist.

Form 990, Page 6, Part VI, Line 15A

Salaries of comparable positions in the area are obtained by the treasurer and presented to the board of directors. The board of directors uses thi s information to determine an appropriate salary for the executive directo r.

Form 990, Page 6, Part VI, Line 18

All documents are available upon request in our office.

Form 990, Page 6, Part VI, Line 19

Upon request, these documents are available at the organization's office.

Filing and Contact Details

Filer

Filer Name
Mendocino Performing Arts Company
EIN
94-2599308
Phone
7079372718
Address
PO BOX 800, MENDOCINO, CA 95460

Signing Officer

Name
Julie G Ahrens
Title
Treasurer
Phone
7079373625
Signed
2025-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie G Ahrens
Formed
1977
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
0
Employees
10

Preparer

Firm
Dalton Leombruno & Associates
Address
724 FRONT ST STE 617, EVANSTON, WY 82930-3572
Preparer
Daniel J Leombruno
Phone
3077893600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Depreciation to program service 1

Form 990, Part IX, Line 11G

Admin expenses 0 145 0 bank service charges 0 133 0 board expenses 0 127 0 box office ticket handling 11,818 0 0 commissions 4,366 0 0 concessions 8,867 0 0 consultants 18,765 0 0 direct production 35,171 0 0 dues, licenses, fees 4,166 0 0 legal 3,024 0 0 payroll expenses 1,237 0 0 postage 308 0 0 professional fees 2,460 0 0 stipends 26,892 0 0 supplies 534 0 0 workshop/director fees 29,761 0 0 play selection scripts 435 0 0 total 147,804 405 0

Form 990, Part XI, Line 9

Prior period adjustments 580

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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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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0238718
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0339515
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0198349
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0153834
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0116612
IRS990ScheduleA/Total509Grp/TotalAmt01047028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0238718
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0339515
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0198349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0153834
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0116612
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01047028
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05355
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05355
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08213
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055839
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt064052
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04346
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076560
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt080906
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0578
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012559
IRS990ScheduleD/TotalLiabilityAmt0801
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05758
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019625
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019625
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019625
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019625
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05758
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION TO PROGRAM SERVICE 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS' REVIEW FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS ALL TRANSACTIONS WITH VENDORS TO ENSURE NO CONFLICTS OF INTEREST EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES OF COMPARABLE POSITIONS IN THE AREA ARE OBTAINED BY THE TREASURER AND PRESENTED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS USES THI S INFORMATION TO DETERMINE AN APPROPRIATE SALARY FOR THE EXECUTIVE DIRECTO R.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST IN OUR OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST, THESE DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADMIN EXPENSES 0 145 0 BANK SERVICE CHARGES 0 133 0 BOARD EXPENSES 0 127 0 BOX OFFICE TICKET HANDLING 11,818 0 0 COMMISSIONS 4,366 0 0 CONCESSIONS 8,867 0 0 CONSULTANTS 18,765 0 0 DIRECT PRODUCTION 35,171 0 0 DUES, LICENSES, FEES 4,166 0 0 LEGAL 3,024 0 0 PAYROLL EXPENSES 1,237 0 0 POSTAGE 308 0 0 PROFESSIONAL FEES 2,460 0 0 STIPENDS 26,892 0 0 SUPPLIES 534 0 0 WORKSHOP/DIRECTOR FEES 29,761 0 0 PLAY SELECTION SCRIPTS 435 0 0 TOTAL 147,804 405 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR PERIOD ADJUSTMENTS 580
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0110137
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IRS990/TotalAssetsGrp/EOYAmt0110137
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016623
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0341454
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01328
IRS990/TotalLiabilitiesEOYAmt0801
IRS990/TotalLiabilitiesGrp/BOYAmt01328
IRS990/TotalLiabilitiesGrp/EOYAmt0801
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233873
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0109336
IRS990/TotalProgramServiceExpensesAmt0341454
IRS990/TotalProgramServiceRevenueAmt0165767
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0171286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232960
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0235201
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0110137
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 800
IRS990/USAddress/CityNm0MENDOCINO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095460
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://MENDOCINOTHEATRE.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE G AHRENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07079373625
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MENDOCINO PERFORMING ARTS COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0MEND
ReturnHeader/Filer/EIN0942599308
ReturnHeader/Filer/PhoneNum07079372718
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 800
ReturnHeader/Filer/USAddress/CityNm0MENDOCINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095460
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274579013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DALTON LEOMBRUNO & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0724 FRONT ST STE 617
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EVANSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0829303572
ReturnHeader/PreparerPersonGrp/PhoneNum03077893600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL J LEOMBRUNO
ReturnHeader/ReturnTs02025-11-03T16:46:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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