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    <ReturnTs>2024-05-14T22:20:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>852077012</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BOWMAN BUSINESS SOLUTIONS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6057 TRENTON DR</AddressLine1Txt>
        <CityNm>FLINT</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48532</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>870761096</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CPSA COURIER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CPSA</BusinessNameControlTxt>
      <PhoneNum>8102348770</PhoneNum>
      <USAddress>
        <AddressLine1Txt>109 WELCH BLVD</AddressLine1Txt>
        <CityNm>FLINT</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48503</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GAIL A BOWMAN</PersonNm>
      <PersonTitleTxt>tax preparer</PersonTitleTxt>
      <PhoneNum>8103940929</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GAIL</PersonFirstNm>
        <PersonLastNm>BOWMAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
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    <Form8822BAttachedInd>X</Form8822BAttachedInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GAIL A BOWMAN</PreparerPersonNm>
      <PTIN>P00020803</PTIN>
      <PhoneNum>8103940929</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://theflintcouriernews.com/tag/cpsa-courier</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <GrossReceiptsAmt>117578</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>71240</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>46338</OtherRevenueTotalAmt>
      <TotalRevenueAmt>117578</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>66926</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>6553</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>15845</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>7611</OtherExpensesTotalAmt>
      <TotalExpensesAmt>96935</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20643</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>20643</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CPSA COURIER HAS PROVIDED MEANINFUL NEWSWORTHY EDUCATION ARTRICLES AND SOCIAL COMMENTERY WITHING OUR COMMUNITY. WE HAVE PRINTED AND DESTRIBUTED OVER 3100 INFORMATIONAL ARTICLES PER WEEK THROUGHOUT THE YEAR. WE KEPT THE COMMUNITY UPDATED WITH COVID-19 NEWS SAFETY TIPS VACINATION AND BOOSTER STATIONS AND FOOD GIVE AWAYS AS WELL AS PPP DISTRIBUTION SITES. WE ALSO PROVIDED BEREAVEMENT SERVICES FOR THE COMMUNITY.</PrimaryExemptPurposeTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HYPERLOCAL JOURNALISM</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COVID NNICE PROJECT</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>FLOYD FULLER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FREELON THREKLKELD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILBERT CHAMPBELL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <PersonNm>REV FLOYD FULLER</PersonNm>
        <USAddress>
          <AddressLine1Txt>109 WELCH BLVD</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48503</ZIPCd>
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        <PhoneNum>8102348770</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <CurrentTaxYearMinus3YearsAmt>60471</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>52419</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77190</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus2YearsAmt>18269</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>42495</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46338</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus2YearsAmt>70688</CurrentTaxYearMinus2YearsAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>AD INCOME 45087 INTEREST INCOME 1251</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES ADVERTISEMENT AMOUNT 250 2) OTHER EXPENSES BANK FEES AMOUNT 445 3) OTHER EXPENSES CHECK PURCHASE AMOUNT 396 4) OTHER EXPENSES GAS AMOUNT 886 5) OTHER EXPENSES INTERNET AMOUNT 1143 6) OTHER EXPENSES OFFERING AMOUNT 280 7) OTHER EXPENSES SOFTWARE LEASE AMOUNT 318 8) OTHER EXPENSES WEBSITE AMOUNT 767 9) OTHER EXPENSES REIMBURSEMENT AMOUNT 1692 10) OTHER EXPENSES SUPPLIES MATERIAL AMOUNT 1434</ExplanationTxt>
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