Guns like that were made in the tens of thousands, for sale by chain stores, hardware stores, dry goods stores, etc. Most did not have any maker's name on them. Possibly dozens of gun makers produced guns like that from the late 1800s through the start of WWII.
Most will have a "brand" name or store name, and very little else. A single barrel field gun is the bottom of the list, cost wise, and very little collector interest has not led to published volumes of information, like it has with the more expensive, popular collectable guns of the era.
I have an Iver Johnson 12ga (which has the IJ OWL logo, that's how I identified it as an Iver Johnson
). It does NOT have the "key" recessed in the side of the receiver like your shotgun does.
The 32" barrel is longer than standard (30") which might have been intended as a goose gun (34" from some makers) or just might have been that maker's choice.
Sorry I can't help more than that.