Civic Intelligence

Hawaiian Legacy Reforestation Initiative

990 • Fiscal year 2020 • EIN 46-5002476

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 04, 2021

PO Box 22435Honolulu, HI 96823

(808) 595-8847

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.04x

Higher debt load relative to assets than 93% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

96th percentile

5.52x

Higher debt load relative to revenue than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

2nd percentile

-187%

Higher net margin than 2% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

47th percentile

$50,573

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

85th percentile

46%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

6th percentile

-55%

Faster revenue growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,941,211

Up $614,895 (+46%) from 2019

Net Assets

Down

-$71,873

Down $814,999 (-110%) from 2019

Liabilities

Up

$2,013,084

Up $1,429,894 (+245%) from 2019

Revenue

Down

$364,403

Down $447,596 (-55%) from 2019

Expenses

Up

$1,045,291

Up $304,670 (+41%) from 2019

Net Income

Down

-$680,888

Down $752,266 (-1054%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2014: $8,763Liabilities 2014: $40Net Assets 2014: $8,7232014Assets 2015: $214,403Liabilities 2015: $0Net Assets 2015: $214,4032015Assets 2016: $452,078Liabilities 2016: $18,272Net Assets 2016: $433,8062016Assets 2017: $590,913Liabilities 2017: $5,220Net Assets 2017: $585,6932017Assets 2018: $1,259,545Liabilities 2018: $587,797Net Assets 2018: $671,7482018Assets 2019: $1,326,316Liabilities 2019: $583,190Net Assets 2019: $743,1262019Assets 2020: $1,941,211Liabilities 2020: $2,013,084Net Assets 2020: -$71,8732020Assets 2021: $1,645,844Liabilities 2021: $1,961,142Net Assets 2021: -$315,2982021Assets 2022: $1,579,167Liabilities 2022: $2,047,715Net Assets 2022: -$468,5482022Assets 2023: $3,143,667Liabilities 2023: $2,233,144Net Assets 2023: $910,5232023Assets 2024: $4,265,038Liabilities 2024: $2,153,026Net Assets 2024: $2,112,0122024

Highlighted filing

2020

Assets$1,941,211
Liabilities$2,013,084
Net Assets-$71,873

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $117,215Expenses 2014: $108,492Net Income 2014: $8,7232014Revenue 2015: $534,417Expenses 2015: $328,737Net Income 2015: $205,6802015Revenue 2016: $673,981Expenses 2016: $454,578Net Income 2016: $219,4032016Revenue 2017: $546,175Expenses 2017: $394,288Net Income 2017: $151,8872017Revenue 2018: $1,622,368Expenses 2018: $1,536,313Net Income 2018: $86,0552018Revenue 2019: $811,999Expenses 2019: $740,621Net Income 2019: $71,3782019Revenue 2020: $364,403Expenses 2020: $1,045,291Net Income 2020: -$680,8882020Revenue 2021: $1,026,177Expenses 2021: $1,269,601Net Income 2021: -$243,4242021Revenue 2022: $1,715,303Expenses 2022: $1,861,627Net Income 2022: -$146,3242022Revenue 2023: $2,747,832Expenses 2023: $1,344,464Net Income 2023: $1,403,3682023Revenue 2024: $2,528,585Expenses 2024: $1,678,024Net Income 2024: $850,5612024

Highlighted filing

2020

Revenue$364,403
Expenses$1,045,291
Net Income-$680,888
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 4, 2021
Return Version
2020v4.0
Gross Receipts
$370,273
Mission and Program Overview

Mission

To promote and assist in the reforestation of hawaii forest land with the endemic hawaiian species of trees and plants that originally grew in such locations thereby assisting in watershed protection and expansion of critical habitat for native species, to participate and fund research into hawaiian animal and plant life with the objective of expanding the native forests of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$619,791$650,478▲ $30,687
Cash and Non-Interest-Bearing Accounts$10,035$267,412▲ $257,377
Savings and Temporary Cash Investments-$225,000-
Receivables From Officers Etc$8,500--
Total Assets$1,326,316$1,941,211▲ $614,895
Other Assets Total$687,990$798,321▲ $110,331
Liabilities
Unsecured Notes Loans Payable$564,457$1,741,957▲ $1,177,500
Accounts Payable and Accrued Expenses-$271,127-
Other Liabilities$18,733--
Total Liabilities$583,190$2,013,084▲ $1,429,894
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$743,126$-71,873▼ $814,999
Total Net Assets Fund Balance$743,126$-71,873▼ $814,999
Total Liabilities and Net Assets / Fund Balance$1,326,316$1,941,211▲ $614,895

Asset Categories

AssetBook ValueDepreciationBasis
Land$594,991-$594,991
Equipment$29,184$6,083$35,267
Buildings$26,303$3,452$29,755
Other Assets Org$25,361--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Betsy MalerSecretaryPT$18,848$31,725$50,573
Jason HoopaiDirectorPT$33,908-$33,908
Kylie ManrikiTreasurerPT$25,800$3,900$29,700

Board Members and Trustees

NameTitle
Francis WongChairman/Director
Jeffrey a DunsterPresident/di
Susan DujmovicDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$370,273
Program Service Revenue
$0
Investment Income
$-5,870
Other Revenue
$0
All Other Contributions
$340,273
Change in Net Assets
$-680,888

Audited Revenue Reconciliation

Revenue per Audited Statements
$364,403
Total Revenue per Audited Statements
$364,403
Total Revenue per Form 990
$364,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$839,526
Salaries, Compensation, and Employee Benefits$203,295
Grants and Similar Amounts Paid$2,470
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,865$40,000-$197,865
Fees for Services Other$139,373--$139,373
Interest$83,380--$83,380
Fees for Services Legal-$73,254-$73,254
Office Expenses$23,005$7,671-$30,676
Occupancy$21,828--$21,828
Fees for Services Accounting-$14,410-$14,410
Information Technology$12,557--$12,557
Travel$11,000--$11,000
Advertising$7,330--$7,330
Depreciation Depletion$7,299--$7,299
Current Officers, Directors, Trustees, and Key Employees-$5,430-$5,430
Other Expenses$4,032$3,917-$4,032
Grants to Domestic Orgs$2,470--$2,470
Total Functional Expenses$900,609$144,682$0$1,045,291

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,051,161
Expenses per Audited Statements$1,045,291
Total Expenses per Form 990$1,045,291
Expenses Not Reported on Form 990$5,870
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See Part VSee Part VNo$329,952

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$8,500--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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
No
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

Form 990, Page 6, Part VI, Line 2

Betsy maler kylie manriki secretary treasurer mother/daughter

Form 990, Page 6, Part VI, Line 6

The classes of members and the rights of the members are specified in the bylaws of the corporation.

Form 990, Page 6, Part VI, Line 7A

The bylaws explain the process by which members can elect members of the board.

Form 990, Page 6, Part VI, Line 11B

The board reviews a draft of the return before the return is filed.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a) has received a copy of the conflicts of interest policy, b) has read and understands the policy, c) has agreed to comply with the policy and d) understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Hawaiian Legacy Reforestation
EIN
46-5002476
Phone
8085958847
Address
PO BOX 22435, HONOLULU, HI 96823

Signing Officer

Name
Jeffrey a Dunster
Title
President/director
Phone
8085958847
Signed
2021-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey a Dunster
Formed
2014
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
2
Employees
11
Volunteers
156

Preparer

Firm
Hee & Ching Cpas LLC
Address
201 MERCHANT ST STE 1830, HONOLULU, HI 96813
Preparer
Lester J Hee CPA
Phone
8085327322
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Return amended for the following: 1. Change part iv, line 12a answer to yes. 2. Minor 1 rounding adjustments to agree to audited financial statements. 3. Adjust part viii, line 7 to agree to audited financial statements. 4. Remove loss on disposition of asset from part ix, line 24. 5. Check box on schedule d, part x, line 2. 6. Complete schedule d, parts xi and xii. 7. Include fin 48 footnote on schedule d, part xiii.

FORM 990 - ORGANIZATION'S MISSION

To promote and assist in the reforestation of hawaii forest land with the endemic hawaiian species of trees and plants that originally grew in such locations thereby assisting in watershed protection and expansion of critical habitat for native species, to participate and fund research into hawaiian animal and plant life with the objective of expanding the native forests of hawaii.

Form 990, Page 2, Part III, Line 4A

Hawaiian legacy reforestation initiative (hlri) has participated in taking 1,000 acres of denuded pastureland and reestablished an entire intact endemic ecosystem (the world's first hawaiian legacy forest). Hlri has planted endemic trees on the islands of hawaii and oahu and has commitments for nearly 2,000,000 more over the coming years-well on its way to surpassing its original goal of planting 1.3 million trees (one for each man, woman, and child in hawaii). During 2020, hlri has planted approximately 12,023 trees. Hlri has been recognized globally for groundbreaking innovations. Through state-of-the-art technologies and proprietary forest management practices, hlri is promoting long-term forest health, carbon sequestration, ecosystem diversity, and unparalleled data collection for research and development, all while creating green jobs for hawaii families. During 2020, hlri has made grants of 2,470 to other charitable organizations in connection with its program to plant legacy trees. Most importantly, it tries hard to do all of this in a way that honors the hawaiian culture.

Form 990, Part IX, Line 11G

Directors 2,200 0 0 other fees 137,173 0 0 total 139,373 0 0

Form 990, Part XI, Line 9

Section 481(a) adjustment -66,025

Form 990, Page 12, Part XII, Line 1

The organization has changed from the cash basis to the accrual basis of accounting as of the 2020 tax year to be consistent with internal financial reporting.

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

In 2013 hlri commissioned a first-of-its-kind series of featherwork, woodwork, and painting displays handmade by renowned hawaii artists to highlight the state's rich history, culture, and environment. This 14-part series depicts some of hawaii's most legendary leaders as seen in the painting.

Schedule D, Page 3, Part X

Hlri has received a determination from the internal revenue service that its stated purpose is tax-exempt under section 501(c)(3) of the internal revenue code. Income tax returns for generally the previous three years are open to examination by the internal revenue service. Hlri is not aware of any uncertain tax positions taken on previously filed income tax returns.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0HAWAIIAN ART & COLLECTIONS
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2WOOD ART
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN 2013 HLRI COMMISSIONED A FIRST-OF-ITS-KIND SERIES OF FEATHERWORK, WOODWORK, AND PAINTING DISPLAYS HANDMADE BY RENOWNED HAWAII ARTISTS TO HIGHLIGHT THE STATE'S RICH HISTORY, CULTURE, AND ENVIRONMENT. THIS 14-PART SERIES DEPICTS SOME OF HAWAII'S MOST LEGENDARY LEADERS AS SEEN IN THE PAINTING.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1HLRI HAS RECEIVED A DETERMINATION FROM THE INTERNAL REVENUE SERVICE THAT ITS STATED PURPOSE IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME TAX RETURNS FOR GENERALLY THE PREVIOUS THREE YEARS ARE OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HLRI IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS TAKEN ON PREVIOUSLY FILED INCOME TAX RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART III, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SEE PART V
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: ECOTECH NURSERY SYSTEMS LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ENTITY IS OWNED BY JEFFREY DUNSTER, PRESIDENT/DIRECTOR OF HLRI (C) AMOUNT OF TRANSACTION: 329,952 (D) DESCRIPTION OF TRANSACTION: SUPPLIES SEEDLINGS FOR PLANTINGS BY THE ORGANIZATION. (E) SHARING OF ORGANIZATION REVENUES?: NO
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN AMENDED FOR THE FOLLOWING: 1. CHANGE PART IV, LINE 12A ANSWER TO YES. 2. MINOR 1 ROUNDING ADJUSTMENTS TO AGREE TO AUDITED FINANCIAL STATEMENTS. 3. ADJUST PART VIII, LINE 7 TO AGREE TO AUDITED FINANCIAL STATEMENTS. 4. REMOVE LOSS ON DISPOSITION OF ASSET FROM PART IX, LINE 24. 5. CHECK BOX ON SCHEDULE D, PART X, LINE 2. 6. COMPLETE SCHEDULE D, PARTS XI AND XII. 7. INCLUDE FIN 48 FOOTNOTE ON SCHEDULE D, PART XIII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROMOTE AND ASSIST IN THE REFORESTATION OF HAWAII FOREST LAND WITH THE ENDEMIC HAWAIIAN SPECIES OF TREES AND PLANTS THAT ORIGINALLY GREW IN SUCH LOCATIONS THEREBY ASSISTING IN WATERSHED PROTECTION AND EXPANSION OF CRITICAL HABITAT FOR NATIVE SPECIES, TO PARTICIPATE AND FUND RESEARCH INTO HAWAIIAN ANIMAL AND PLANT LIFE WITH THE OBJECTIVE OF EXPANDING THE NATIVE FORESTS OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HAWAIIAN LEGACY REFORESTATION INITIATIVE (HLRI) HAS PARTICIPATED IN TAKING 1,000 ACRES OF DENUDED PASTURELAND AND REESTABLISHED AN ENTIRE INTACT ENDEMIC ECOSYSTEM (THE WORLD'S FIRST HAWAIIAN LEGACY FOREST). HLRI HAS PLANTED ENDEMIC TREES ON THE ISLANDS OF HAWAII AND OAHU AND HAS COMMITMENTS FOR NEARLY 2,000,000 MORE OVER THE COMING YEARS-WELL ON ITS WAY TO SURPASSING ITS ORIGINAL GOAL OF PLANTING 1.3 MILLION TREES (ONE FOR EACH MAN, WOMAN, AND CHILD IN HAWAII). DURING 2020, HLRI HAS PLANTED APPROXIMATELY 12,023 TREES. HLRI HAS BEEN RECOGNIZED GLOBALLY FOR GROUNDBREAKING INNOVATIONS. THROUGH STATE-OF-THE-ART TECHNOLOGIES AND PROPRIETARY FOREST MANAGEMENT PRACTICES, HLRI IS PROMOTING LONG-TERM FOREST HEALTH, CARBON SEQUESTRATION, ECOSYSTEM DIVERSITY, AND UNPARALLELED DATA COLLECTION FOR RESEARCH AND DEVELOPMENT, ALL WHILE CREATING GREEN JOBS FOR HAWAII FAMILIES. DURING 2020, HLRI HAS MADE GRANTS OF 2,470 TO OTHER CHARITABLE ORGANIZATIONS IN CONNECTION WITH ITS PROGRAM TO PLANT LEGACY TREES. MOST IMPORTANTLY, IT TRIES HARD TO DO ALL OF THIS IN A WAY THAT HONORS THE HAWAIIAN CULTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BETSY MALER KYLIE MANRIKI SECRETARY TREASURER MOTHER/DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CLASSES OF MEMBERS AND THE RIGHTS OF THE MEMBERS ARE SPECIFIED IN THE BYLAWS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BYLAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD REVIEWS A DRAFT OF THE RETURN BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY AND D) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DIRECTORS 2,200 0 0 OTHER FEES 137,173 0 0 TOTAL 139,373 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SECTION 481(A) ADJUSTMENT -66,025
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE ORGANIZATION HAS CHANGED FROM THE CASH BASIS TO THE ACCRUAL BASIS OF ACCOUNTING AS OF THE 2020 TAX YEAR TO BE CONSISTENT WITH INTERNAL FINANCIAL REPORTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PAGE 12, PART XII, LINE 1
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY A DUNSTER
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 MERCHANT ST STE 1830
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