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    <Filer>
      <EIN>020376997</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LSM CORPORATION</BusinessNameLine1Txt>
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      <ForeignPhoneNum>6076392279</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 16</AddressLine1Txt>
        <CityNm>AFTON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>137300016</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Armand Brandao</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5089424958</PhoneNum>
      <SignatureDt>2026-01-29</SignatureDt>
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    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>www.VCOA.org</WebsiteAddressTxt>
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      <PrimaryExemptPurposeTxt>Promoting and satisfying enthusiasm for Volvo Cars.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>6 issues of Rolling Magazine</DescriptionProgramSrvcAccomTxt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Armand Brandao</PersonNm>
        <TitleTxt>President Treasurer</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Gretchen Adams</PersonNm>
        <TitleTxt>VP and Membership Coordinator</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Faye VanVorce</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Connor Kleck</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jan Nystrom</PersonNm>
        <TitleTxt>Director and Rolling Editor</TitleTxt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Mike Dudeck</PersonNm>
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        <PersonNm>Armand Brandao</PersonNm>
        <USAddress>
          <AddressLine1Txt>737 Burt St</AddressLine1Txt>
          <CityNm>Taunton</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
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        <FormAndLineReferenceDesc>Doing Business As Names</FormAndLineReferenceDesc>
        <ExplanationTxt>Volvo Club of America</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Advertising in Rolling magazine, $5930|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Online Sales Fees, $3639| Recruitment &amp; Promotion, $2442|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Merchandise and Equipment, $8664, $7364|</ExplanationTxt>
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