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        <BusinessNameLine1Txt>D P OPPEL ASSOCIATES</BusinessNameLine1Txt>
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        <CityNm>Duncansville</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16635</ZIPCd>
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      <InCareOfNm>% MICHAEL LUTHER</InCareOfNm>
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        <CityNm>ALTOONA</CityNm>
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        <ZIPCd>16601</ZIPCd>
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      <PersonNm>MICHAEL LUTHER</PersonNm>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <TotalExpensesAmt>27032</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesBOYAmt>-210000</NetAssetsOrFundBalancesBOYAmt>
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      <NetAssetsOrFundBalancesGrp>
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      <ProgramSrvcAccomplishmentGrp>
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      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>MICHAEL LUTHER</PersonNm>
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          <AddressLine1Txt>651 SUGAR RUN RD</AddressLine1Txt>
          <CityNm>DUNCANSVILLE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>16635</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <CurrentTaxYearMinus3YearsAmt>35729</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43472</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43521</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>35729</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43472</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43521</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44346</CurrentTaxYearAmt>
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      <PublicSupportPY170Pct>0.60850</PublicSupportPY170Pct>
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        <ExplanationTxt>Description AmountSUPPLIES 406ACCOUNTING 975INSURANCE 320INTEREST PAID 115EQUIPMENT MAINTENANCE 23,285TAXES PAID IRS 1,931</ExplanationTxt>
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        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearEQUIPMENT 342,771 342,771</ExplanationTxt>
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        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearLONG TERM LIABILITIES 105,000 108,163CASH 71,132 67,969OTHER ASSETS 342,771 342,771OTHER LIABILITIES 105,000 77,000</ExplanationTxt>
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