Civic Intelligence

Send a Cow Inc.

990 • Fiscal year 2021 • EIN 46-4096938

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 24, 2022

996 Maine Avenue SW 434Washington, DC 20024

(202) 743-2482

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

65th percentile

20%

Higher net margin than 65% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$75,721

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 25.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

95th percentile

231%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

65%

Faster revenue growth than 79% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$72,282

Up $50,452 (+231%) from 2020

Net Assets

Up

$66,253

Up $59,714 (+913%) from 2020

Liabilities

Down

$6,029

Down $9,262 (-61%) from 2020

Revenue

Up

$297,426

Up $117,185 (+65%) from 2020

Expenses

Up

$237,712

Up $35,593 (+18%) from 2020

Net Income

Up

$59,714

Up $81,592 (+373%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0-$50KAssets 2014: $159,981Liabilities 2014: $79,174Net Assets 2014: $80,8072014Assets 2015: $46,792Liabilities 2015: $22,487Net Assets 2015: $24,3052015Assets 2016: $55,553Liabilities 2016: $48,273Net Assets 2016: $7,2802016Assets 2017: $24,879Liabilities 2017: $24,701Net Assets 2017: $1782017Assets 2018: $61,613Liabilities 2018: $36,969Net Assets 2018: $24,6442018Assets 2019: $38,460Liabilities 2019: $10,043Net Assets 2019: $28,4172019Assets 2020: $21,830Liabilities 2020: $15,291Net Assets 2020: $6,5392020Assets 2021: $72,282Liabilities 2021: $6,029Net Assets 2021: $66,2532021Assets 2022: $111,466Liabilities 2022: $38,015Net Assets 2022: $73,4512022Assets 2023: $41,025Liabilities 2023: $44,695Net Assets 2023: -$3,6702023Assets 2024: $47,670Liabilities 2024: $24,348Net Assets 2024: $23,3222024Assets 2025: $138,137Liabilities 2025: $11,627Net Assets 2025: $126,5102025

Highlighted filing

2021

Assets$72,282
Liabilities$6,029
Net Assets$66,253

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2014: $152,106Expenses 2014: $71,299Net Income 2014: $80,8072014Revenue 2015: $287,556Expenses 2015: $344,058Net Income 2015: -$56,5022015Revenue 2016: $197,354Expenses 2016: $214,380Net Income 2016: -$17,0262016Revenue 2017: $94,395Expenses 2017: $101,497Net Income 2017: -$7,1022017Revenue 2018: $56,966Expenses 2018: $32,500Net Income 2018: $24,4662018Revenue 2019: $272,061Expenses 2019: $268,288Net Income 2019: $3,7732019Revenue 2020: $180,241Expenses 2020: $202,119Net Income 2020: -$21,8782020Revenue 2021: $297,426Expenses 2021: $237,712Net Income 2021: $59,7142021Revenue 2022: $545,315Expenses 2022: $538,117Net Income 2022: $7,1982022Revenue 2023: $484,115Expenses 2023: $561,236Net Income 2023: -$77,1212023Revenue 2024: $345,197Expenses 2024: $318,204Net Income 2024: $26,9932024Revenue 2025: $503,160Expenses 2025: $399,972Net Income 2025: $103,1882025

Highlighted filing

2021

Revenue$297,426
Expenses$237,712
Net Income$59,714
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 24, 2022
Return Version
2020v4.1
Gross Receipts
$297,426
Mission and Program Overview

Mission

To raise awareness and support in the united states for rural communities and farming families in africa.

To give communities and families the hope and the means to secure their own futures from the land.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,567$72,033▲ $50,466
Prepaid Expenses and Deferred Charges$263$249▼ $14
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$21,830$72,282▲ $50,452
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$15,291$6,029▼ $9,262
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$15,291$6,029▼ $9,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,539$66,253▲ $59,714
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$6,539$66,253▲ $59,714
Total Liabilities and Net Assets / Fund Balance$21,830$72,282▲ $50,452
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
J Michael CoburnExec. Director of US DevelopmentFT$75,721$75,721

Board Members and Trustees

NameTitle
Robyn Davis SekulaDirector - Board Chair
Amy GoppDirector
Andre NsengiyumvaDirector
Angela TrumbaturiDirector
Elzadia WashingtonDirector
Leslie MitchellDirector
Lynn FodenDirector
Mcgrath ThomasDirector
Paul StuartDirector
Peter HintonDirector
Mirzamurat KhojamuratovTreasurer - DIRECTOR
Revenue and Support

Revenue Composition

Contributions and Grants
$297,426
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$297,426
Change in Net Assets
$59,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$123,003
Total Fundraising Expense$103,264
Salaries, Compensation, and Employee Benefits$98,489
Other Expenses$16,220
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$123,003--$123,003
Current Officers, Directors, Trustees, and Key Employees--$98,489$98,489
Information Technology-$2,945$3,302$6,247
Office Expenses-$4,273$373$4,646
Fees for Services Accounting-$3,217-$3,217
Fees for Services Legal--$1,100$1,100
Insurance-$1,010-$1,010
Total Functional Expenses$123,003$11,445$103,264$237,712
International Activity

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI SECTION B :Line 11

When complete, the 990 is sent electronically to the board of directors for review and approval before it is finalized and filed with the irs.

PART VI SECTION B :Line 12

The organization has a comprehensive conflict of interest policy that includes a definition of what conflict of interest means, processes to notify relevant parties, procedures to recuse conflicted individuals, and action needed to document the steps that were taken. Each board member is required to complete an annual conflict of interest statement. The signed statements are reviewed by the board and retained on file.

Filing and Contact Details

Filer

Filer Name
Send a Cow Inc
EIN
46-4096938
In Care Of
% J MICHAEL COBURN
Phone
2027432482
Address
996 Maine Avenue SW 434, Washington, DC 20024

Signing Officer

Name
J Michael Coburn
Title
Exec. Director of US Dev
Phone
2027432482
Signed
2022-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Michael Coburn
Formed
2014
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
10

Preparer

Firm
Withumsmithbrown Pc
Address
1835 MARKET STREET SUITE 1710, PHILADELPHIA, PA 19103-2945
Preparer
Eric M Strauss
Phone
2155462140
Supplemental Narrative

Financial Statement Notes

Form 990, Schedule D, Part X, line 2

SAC is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code ("IRS"). No Provision for federal or state income tax is required. The Organization adopted the accounting pronouncement related to uncertain tax positions effective February 18, 2014. management has determined that there are no uncertain tax positions at the organization at June 30, 2021 and 2020. In addition, there were no tax related penalties and interest reported by SAC for the periods in question.

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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO HELP OTHER QUALIFYING ORGANIZATIONS SUSTAIN AND/OR CREATE PROGRAMS PERTAINING TO ECONOMIC GROWTH AND DEVELOPMENT IN AFRICA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0true
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt06539
IRS990/NetAssetsOrFundBalancesEOYAmt066253
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06539
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt066253
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0373
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04273
IRS990/OfficeExpensesGrp/TotalAmt04646
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0263
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0249
IRS990/PrincipalOfficerNm0J MICHAEL COBURN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0170541
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0151565
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt09417
IRS990/PYOtherRevenueAmt09700
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-21878
IRS990/PYSalariesCompEmpBnftPaidAmt041137
IRS990/PYTotalExpensesAmt0202119
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0180241
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt059714
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0297426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0170541
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0271101
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt056737
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt059680
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0855485
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0960
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0299
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt034715
IRS990ScheduleA/OtherIncome170Grp/TotalAmt035974
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.35871
IRS990ScheduleA/PublicSupportPY170Pct00.49347
IRS990ScheduleA/PublicSupportTotal170Amt0319779
IRS990ScheduleA/SubstantialContributorsTotAmt0535706
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0297426
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0170541
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0271101
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt056737
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt059680
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0855485
IRS990ScheduleA/TotalSupportAmt0891459
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SAC is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code ("IRS"). No Provision for federal or state income tax is required. The Organization adopted the accounting pronouncement related to uncertain tax positions effective February 18, 2014. management has determined that there are no uncertain tax positions at the organization at June 30, 2021 and 2020. In addition, there were no tax related penalties and interest reported by SAC for the periods in question.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Schedule D, Part X, line 2
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0123003
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Operations
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE GRANTS ARE DISBURSED TO SEND A COW AND 6 MONTHLY REPORTING ON HOW THE GRANT IS SPENT AGAINST THE DONOR BUDGET IS PROVIDED.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PART I QUESTION 2
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHEN COMPLETE, THE 990 IS SENT ELECTRONICALLY TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE IT IS FINALIZED AND FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A COMPREHENSIVE CONFLICT OF INTEREST POLICY THAT INCLUDES A DEFINITION OF WHAT CONFLICT OF INTEREST MEANS, PROCESSES TO NOTIFY RELEVANT PARTIES, PROCEDURES TO RECUSE CONFLICTED INDIVIDUALS, AND ACTION NEEDED TO DOCUMENT THE STEPS THAT WERE TAKEN. EACH BOARD MEMBER IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT. THE SIGNED STATEMENTS ARE REVIEWED BY THE BOARD AND RETAINED ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI SECTION B :Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SECTION B :Line 12
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/StatesWhereCopyOfReturnIsFldCd1PA
IRS990/StatesWhereCopyOfReturnIsFldCd2VA

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