Civic Intelligence

Leading Harvest

990 • Fiscal year 2020 • EIN 84-3256336

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 16, 2021

1655 N Fort Myer Drive Suite 1300Arlington, VA 22209-3199

(703) 525-6300

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.06x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

47th percentile

0.05x

Higher debt load relative to revenue than 47% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

96th percentile

78%

Higher net margin than 96% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

64th percentile

$44,599

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$815,034

No earlier filing loaded for comparison.

Net Assets

$769,868

No earlier filing loaded for comparison.

Liabilities

$45,166

No earlier filing loaded for comparison.

Revenue

$984,922

No earlier filing loaded for comparison.

Expenses

$215,054

No earlier filing loaded for comparison.

Net Income

$769,868

No earlier filing loaded for comparison.

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$0Assets 2020: $815,034Liabilities 2020: $45,166Net Assets 2020: $769,8682020Assets 2021: $1,078,288Liabilities 2021: $159,883Net Assets 2021: $918,4052021Assets 2022: $2,261,415Liabilities 2022: $108,218Net Assets 2022: $2,153,1972022Assets 2023: $3,640,550Liabilities 2023: $419,767Net Assets 2023: $3,220,7832023Assets 2024: $4,342,502Liabilities 2024: $533,335Net Assets 2024: $3,809,1672024

Highlighted filing

2020

Assets$815,034
Liabilities$45,166
Net Assets$769,868

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2020: $984,922Expenses 2020: $215,054Net Income 2020: $769,8682020Revenue 2021: $1,030,958Expenses 2021: $882,421Net Income 2021: $148,5372021Revenue 2022: $2,085,625Expenses 2022: $850,833Net Income 2022: $1,234,7922022Revenue 2023: $2,635,722Expenses 2023: $1,566,536Net Income 2023: $1,069,1862023Revenue 2024: $2,682,253Expenses 2024: $1,990,720Net Income 2024: $691,5332024

Highlighted filing

2020

Revenue$984,922
Expenses$215,054
Net Income$769,868
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 16, 2021
Return Version
2020v4.1
Gross Receipts
$984,922
Mission and Program Overview

Mission

To preserve and protect the natural environment for the benefit of the public at large by developing, administering, and improving sustainable agricultural standards for farmland management and by educating the general public about the benefits of environmentally sustainable, ethically sourced, and socially responsible agriculture, labor, and community practices in collaboration with environmental and conservation groups, academics, natural resource professionals, government agencies, and non-governmental organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$768,422-
Pledges and Grants Receivable-$46,612-
Total Assets$0$815,034▲ $815,034
Liabilities
Accounts Payable and Accrued Expenses-$44,166-
Deferred Revenue-$1,000-
Total Liabilities$0$45,166▲ $45,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$769,868-
Total Net Assets Fund Balance$0$769,868▲ $769,868
Total Liabilities and Net Assets / Fund Balance$0$815,034▲ $815,034
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kenny FaheyExecutive DirectorFT$40,866$3,733$44,599

Board Members and Trustees

NameTitle
Oliver S Williams IvChair
Suzy FriedmanNominations Committee Chair
Adam PutnamDirector
Bruce SherrickDirector
John PiottiDirector
Lawrence a SelzerDirector
Peter HeadleyDirector
Ray GaesserDirector
Rupal PatelDirector
Harrison PittmanSecretary
Kenny TraynomTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$276,612
Program Service Revenue
$708,310
Investment Income
$0
Other Revenue
$0
All Other Contributions
$276,612
Change in Net Assets
$769,868
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,923
Salaries, Compensation, and Employee Benefits$44,131
Professional Fundraising Fees$14,000
Total Fundraising Expense$14,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$78,401--$78,401
Current Officers, Directors, Trustees, and Key Employees$44,131--$44,131
Fees for Services Management$35,519--$35,519
Fees for Services Other$18,434--$18,434
Fees for Services Accounting-$16,667-$16,667
Fees for Services Professional Fundraising--$14,000$14,000
Insurance-$3,115-$3,115
Information Technology$2,681--$2,681
Conferences and Meetings$743--$743
Office Expenses$165$566-$731
Other Expenses$598$34-$632
Total Functional Expenses$180,672$20,382$14,000$215,054
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$14,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Kenny fahey, executive director and lawrence a. Selzer, director - business relationship.

Form 990, Part VI, Section A, Line 3

Leading harvest delegates control over management duties to tcf, the conservation fund, through the fiscal sponsorship agreement and management services agreement.

Form 990, Part VI, Section B, Line 11B

Leading harvest (lh) contracts the services of the conservation fund (tcf), an unrelated entity, for its management, finance, and administrative support services. Tcf engaged the independent auditing firm rsm to prepare leading harvest's form 990. Rsm is also engaged for tcf's annual audit of its financial own statements and form 990 preparation. Tcf finance and management staff and leading harvest's executive director directly participate in the preparation of the form, drafting responses to questions and reviewing the form 990 in draft. Tcf's counsel reviews the full draft report. A draft of the 990 is also provided to the leading harvest board chairman and treasurer for review and comment prior to going to the full leading harvest board for comments and questions. Subsequent to the review and revision process, the form 990 is approved by the full leading harvest board, finalized and filed with the irs. Copies of the form are made available for public inspection.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy copies are provided to each director and officer at a regular board meeting each year, typically at the first meeting of the year. Each such person must sign to indicate that he/she/they has read the policy and understands the duties under it.

Form 990, Part VI, Section C, Line 19

Leading harvest's financial summaries, governing documents and conflict of interest policy are available upon request for the period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Leading Harvest
EIN
84-3256336
Phone
7035256300
Address
1655 N FORT MYER DRIVE SUITE 1300, ARLINGTON, VA 22209-3199

Signing Officer

Name
Kenny Fahey
Title
Executive Director
Phone
7035256300
Signed
2021-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenny Fahey
Formed
2019
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Rsm US Llp
Address
1861 INTERNATIONAL DRIVE SUITE 400, MCLEAN, VA 22102
Preparer
Yong Zhang CPA
Phone
7033366400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Leading harvest provides educational programs and independently audited certification standards to improve sustainability outcomes and create transparency in agriculture. The overarching purpose of leading harvest is to preserve and protect the natural environment for the benefit of the public at large by developing, administering, and improving sustainable agricultural standards for farmland management in collaboration with a broad cross-section of stakeholders representing environmental, social, and economic concerns, and to educate the general public about the benefits of environmentally sustainable, ethically sourced, and socially responsible agriculture, labor, and community practices. In pursuit of this purpose, leading harvest aspires to the following goals: to improve the condition of the soils, waters, and natural environmental systems that surround and support working farmlands; to promote a deeper understanding of the ecological systems that make the long-term agricultural uses of land possible; to protect these natural resources for the health and welfare of the general public, and for the benefit of future generations; and to promote and encourage the implementation of equitable governance and social structures for the benefit of workers on and operators of agricultural land.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0276612
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0708310
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0708310
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0754922
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0230000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0230000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0984922
IRS990ScheduleA/Total509Grp/TotalAmt0984922
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0984922
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0984922
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/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LEADING HARVEST PROVIDES EDUCATIONAL PROGRAMS AND INDEPENDENTLY AUDITED CERTIFICATION STANDARDS TO IMPROVE SUSTAINABILITY OUTCOMES AND CREATE TRANSPARENCY IN AGRICULTURE. THE OVERARCHING PURPOSE OF LEADING HARVEST IS TO PRESERVE AND PROTECT THE NATURAL ENVIRONMENT FOR THE BENEFIT OF THE PUBLIC AT LARGE BY DEVELOPING, ADMINISTERING, AND IMPROVING SUSTAINABLE AGRICULTURAL STANDARDS FOR FARMLAND MANAGEMENT IN COLLABORATION WITH A BROAD CROSS-SECTION OF STAKEHOLDERS REPRESENTING ENVIRONMENTAL, SOCIAL, AND ECONOMIC CONCERNS, AND TO EDUCATE THE GENERAL PUBLIC ABOUT THE BENEFITS OF ENVIRONMENTALLY SUSTAINABLE, ETHICALLY SOURCED, AND SOCIALLY RESPONSIBLE AGRICULTURE, LABOR, AND COMMUNITY PRACTICES. IN PURSUIT OF THIS PURPOSE, LEADING HARVEST ASPIRES TO THE FOLLOWING GOALS: TO IMPROVE THE CONDITION OF THE SOILS, WATERS, AND NATURAL ENVIRONMENTAL SYSTEMS THAT SURROUND AND SUPPORT WORKING FARMLANDS; TO PROMOTE A DEEPER UNDERSTANDING OF THE ECOLOGICAL SYSTEMS THAT MAKE THE LONG-TERM AGRICULTURAL USES OF LAND POSSIBLE; TO PROTECT THESE NATURAL RESOURCES FOR THE HEALTH AND WELFARE OF THE GENERAL PUBLIC, AND FOR THE BENEFIT OF FUTURE GENERATIONS; AND TO PROMOTE AND ENCOURAGE THE IMPLEMENTATION OF EQUITABLE GOVERNANCE AND SOCIAL STRUCTURES FOR THE BENEFIT OF WORKERS ON AND OPERATORS OF AGRICULTURAL LAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KENNY FAHEY, EXECUTIVE DIRECTOR AND LAWRENCE A. SELZER, DIRECTOR - BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LEADING HARVEST DELEGATES CONTROL OVER MANAGEMENT DUTIES TO TCF, THE CONSERVATION FUND, THROUGH THE FISCAL SPONSORSHIP AGREEMENT AND MANAGEMENT SERVICES AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LEADING HARVEST (LH) CONTRACTS THE SERVICES OF THE CONSERVATION FUND (TCF), AN UNRELATED ENTITY, FOR ITS MANAGEMENT, FINANCE, AND ADMINISTRATIVE SUPPORT SERVICES. TCF ENGAGED THE INDEPENDENT AUDITING FIRM RSM TO PREPARE LEADING HARVEST'S FORM 990. RSM IS ALSO ENGAGED FOR TCF'S ANNUAL AUDIT OF ITS FINANCIAL OWN STATEMENTS AND FORM 990 PREPARATION. TCF FINANCE AND MANAGEMENT STAFF AND LEADING HARVEST'S EXECUTIVE DIRECTOR DIRECTLY PARTICIPATE IN THE PREPARATION OF THE FORM, DRAFTING RESPONSES TO QUESTIONS AND REVIEWING THE FORM 990 IN DRAFT. TCF'S COUNSEL REVIEWS THE FULL DRAFT REPORT. A DRAFT OF THE 990 IS ALSO PROVIDED TO THE LEADING HARVEST BOARD CHAIRMAN AND TREASURER FOR REVIEW AND COMMENT PRIOR TO GOING TO THE FULL LEADING HARVEST BOARD FOR COMMENTS AND QUESTIONS. SUBSEQUENT TO THE REVIEW AND REVISION PROCESS, THE FORM 990 IS APPROVED BY THE FULL LEADING HARVEST BOARD, FINALIZED AND FILED WITH THE IRS. COPIES OF THE FORM ARE MADE AVAILABLE FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY COPIES ARE PROVIDED TO EACH DIRECTOR AND OFFICER AT A REGULAR BOARD MEETING EACH YEAR, TYPICALLY AT THE FIRST MEETING OF THE YEAR. EACH SUCH PERSON MUST SIGN TO INDICATE THAT HE/SHE/THEY HAS READ THE POLICY AND UNDERSTANDS THE DUTIES UNDER IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LEADING HARVEST'S FINANCIAL SUMMARIES, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FOR THE PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/StatesWhereCopyOfReturnIsFldCd1CA
IRS990/StatesWhereCopyOfReturnIsFldCd2CO
IRS990/StatesWhereCopyOfReturnIsFldCd3IL
IRS990/StatesWhereCopyOfReturnIsFldCd4MA
IRS990/StatesWhereCopyOfReturnIsFldCd5MI
IRS990/StatesWhereCopyOfReturnIsFldCd6NY
IRS990/StatesWhereCopyOfReturnIsFldCd7VA
IRS990/StatesWhereCopyOfReturnIsFldCd8WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0815034
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014000
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0180672
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215054
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt045166
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0769868
IRS990/TotalOtherCompensationAmt03733
IRS990/TotalProgramServiceExpensesAmt0180672
IRS990/TotalProgramServiceRevenueAmt0708310
IRS990/TotalReportableCompFromOrgAmt040866
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0984922
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0815034
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01655 N FORT MYER DRIVE SUITE 1300
IRS990/USAddress/CityNm0ARLINGTON
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd0222093199
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNY FAHEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07035256300
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEADING HARVEST
ReturnHeader/Filer/BusinessNameControlTxt0LEAD
ReturnHeader/Filer/EIN0843256336
ReturnHeader/Filer/PhoneNum07035256300
ReturnHeader/Filer/USAddress/AddressLine1Txt01655 N FORT MYER DRIVE SUITE 1300
ReturnHeader/Filer/USAddress/CityNm0ARLINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd0222093199
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420714325
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RSM US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01861 INTERNATIONAL DRIVE SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MCLEAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022102
ReturnHeader/PreparerPersonGrp/PhoneNum07033366400
ReturnHeader/PreparerPersonGrp/PreparationDt02021-09-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YONG ZHANG CPA
ReturnHeader/ReturnTs02021-09-16T14:21:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KENNY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FAHEY
ReturnHeader/TaxPeriodBeginDt02020-04-18
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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