Civic Intelligence

Leading Harvest

990 • Fiscal year 2022 • EIN 84-3256336

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 10, 2023

6011 California Ave SW 100ASeattle, WA 98136

(703) 525-6300

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$231,063

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

110%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

91st percentile

102%

Faster revenue growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,261,415

Up $1,183,127 (+110%) from 2021

Net Assets

Up

$2,153,197

Up $1,234,792 (+134%) from 2021

Liabilities

Down

$108,218

Down $51,665 (-32%) from 2021

Revenue

Up

$2,085,625

Up $1,054,667 (+102%) from 2021

Expenses

Down

$850,833

Down $31,588 (-3.6%) from 2021

Net Income

Up

$1,234,792

Up $1,086,255 (+731%) from 2021

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

2022

Assets$2,261,415
Liabilities$108,218
Net Assets$2,153,197

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

2022

Revenue$2,085,625
Expenses$850,833
Net Income$1,234,792
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$2,085,625
Mission and Program Overview

Mission

Leading harvest provides educational programs and independently audited certification standards to improve sustainability outcomes and create transparency in agriculture.

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$1,078,288$1,757,985▲ $679,697
Pledges and Grants Receivable$0$365,000▲ $365,000
Accounts Receivable$0$138,005▲ $138,005
Prepaid Expenses and Deferred Charges$0$425▲ $425
Total Assets$1,078,288$2,261,415▲ $1,183,127
Liabilities
Accounts Payable and Accrued Expenses$108,861$107,218▼ $1,643
Other Liabilities$50,022$0▼ $50,022
Deferred Revenue$1,000$1,000→ $0
Total Liabilities$159,883$108,218▼ $51,665
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$896,849$1,491,699▲ $594,850
Net Assets With Donor Restrictions$21,556$661,498▲ $639,942
Total Net Assets Fund Balance$918,405$2,153,197▲ $1,234,792
Total Liabilities and Net Assets / Fund Balance$1,078,288$2,261,415▲ $1,183,127
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kenny FaheyPresident and CEOFT$149,886$81,177$231,063
Andrew LauverDirector, Programs & AlliancesFT$111,063$28,817$139,880

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$865,099
Program Service Revenue
$1,220,212
Investment Income
$314
Other Revenue
$0
All Other Contributions
$865,099
Change in Net Assets
$1,234,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$850,833
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$572,236$54,000-$626,236
Fees for Services Other$74,912$26,554-$101,466
Fees for Services Legal$2,500$46,219-$48,719
Travel$25,092--$25,092
Fees for Services Accounting-$16,949-$16,949
Conferences and Meetings$11,110$3,000-$14,110
Information Technology$5,509--$5,509
All Other Expenses$602$2,943-$3,545
Office Expenses$3,344$74-$3,418
Occupancy$3,400--$3,400
Insurance-$2,389-$2,389
Total Functional Expenses$698,705$152,128$0$850,833
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesAustralia Pilot Program00-
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
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
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

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

Form 990, Part VI, Section A, Line 3

Leading harvest operates under a management services agreement with the conservation fund under which the conservation fund provides accounting and employment services to leading harvest. All leading harvest staff are employees of the conservation fund, fully seconded to leading harvest.

Form 990, Part VI, Section A, Line 4

On january 20, 2022, the leading harvest board of directors approved an amendment to section 2.13 of the original bylaws to outline the automatic resignation of a director if they retire or otherwise change their employment.

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

Leading harvest (lh) contracts with the conservation fund (tcf), an unrelated entity, for certain 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 own financial statements and form 990 preparation. Tcf finance and management staff and leading harvest's president and ceo directly participate in the preparation of the form, drafting responses to questions and reviewing the form 990 in draft. Lh'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 policy copies are provided to each director and officer following the fall meeting of the board of directors. Each such person must sign to indicate that he/she/they has read the policy and understands the duties under it and return the conflict of interest certification before the end of the calendar year.

Form 990, Part VI, Section B, Line 15A

For lh officers and other key employees, lh looked at compatibility data as part of an engagement it had with a recruiting firm. The executive committee of the board then deliberated based on that data and made a decision, which was approved by the full board.

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
6011 CALIFORNIA AVE SW 100A, SEATTLE, WA 98136

Signing Officer

Name
Kenny Fahey
Title
President & CEO
Phone
7035256300
Signed
2023-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenny Fahey
Formed
2019
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
27

Preparer

Firm
Rsm US Llp
Address
1250 H STREET SUITE 700, WASHINGTON, DC 20005
Preparer
Meredith Bell
Phone
2022932200
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.

Form 990, Part IX, Line 11G

Contractual services: program service expenses 74,912. Management and general expenses 26,554. Fundraising expenses 0. Total expenses 101,466.

Financial Statement Notes

PART X, LINE 2:

The organization is generally exempt from federal income taxes under the provisions of section 501(c)(3) of the internal revenue code and is not considered to be a private foundation. Income, which is not related to exempt purposes, less applicable donations, is subject to federal and state income taxes. Leading harvest had no net unrelated business income for the years ended december 31, 2022 and 2021. Management evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the combined financial statements to comply with the provisions of this guidance.

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IRS990/Desc0CERTIFICATION IMPLEMENTATION, MAINTENANCE AND GROWTH: LEADING HARVEST WAS FOUNDED WITH THE GOAL OF LEADING THE CREATION AND DEVELOPMENT OF AN ALL-ENCOMPASSING SUSTAINABLE FARMING MANAGEMENT CERTIFICATION PLATFORM TO ADVANCE SUSTAINABLE AGRICULTURE AND PRESERVE AND PROTECT THE NATURAL ENVIRONMENT AND FARMING COMMUNITIES. AN INAUGURAL ALL-CROPLAND STANDARD WAS CREATED AND FINALIZED IN THE FORM OF THE LEADING HARVEST FARMLAND MANAGEMENT PROGRAM. ESTABLISHED IN 2020, THE ORGANIZATION QUICKLY WENT TO WORK ENROLLING PARTICIPANTS AND ASSISTING THEM WITH ESTABLISHING A RELATIONSHIP WITH A THIRD PARTY WHO WOULD VERIFY CONFORMANCE TO THE STANDARD IN THEIR OWN AGRICULTURAL PRODUCTION. SEE CONTINUATION ON SCHEDULE O. LEADING HARVEST ALSO ENGAGED IN EDUCATIONAL PROGRAMMING TO ENSURE THAT ITS PARTICIPANTS AND THE BROADER STAKEHOLDER COMMUNITY COULD ADVANCE SUSTAINABLE AGRICULTURE AND ACCESS THE TECHNICAL KNOWLEDGE EMBEDDED IN THE LEADING HARVEST CERTIFICATION PROGRAM. THERE ARE CURRENTLY 23 ENROLLED PARTICIPANTS THAT REPRESENT OVER ONE THOUSAND INDIVIDUAL FARMS THAT COLLECTIVELY EXCEED 1.6 MILLION ACRES IN THE UNITED STATES ACROSS 31 STATES OVER 100 DIFFERENT ROW AND PERMANENT CROP TYPES. TO MAINTAIN CERTIFICATION, PARTICIPANTS ARE SUBJECT TO REGULAR SURVEILLANCE AUDITS AND RECERTIFICATION AUDITS. ENROLLMENT AND ACREAGE HAVE STEADILY INCREASED SINCE 2020. LEADING HARVEST CREATED A GROUP CERTIFICATION MODULE IN 2022 TO ALLOW LANDOWNERS TO CERTIFY AS A GROUP AND TO GIVE SMALLER LANDOWNERS ACCESS TO THIRD-PARTY CERTIFICATION AT COMPETITIVE COSTS. LEADING HARVEST ALSO BEGAN WORK WITH A MAJOR FOOD BRAND TO CERTIFY WITHIN ITS SUPPLY CHAINS. LEADING HARVEST HAS RELEASED EDUCATIONAL MATERIALS TO ASSIST IN THE IMPLEMENTATION OF GROUP CERTIFICATION, AS WELL AS CROSS-WALKED ITS STANDARD TO OTHER REPORTING STANDARDS TO HARMONIZE SUSTAINABILITY REPORTING ACROSS SUPPLY CHAINS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4NOMINATIONS COMMITTEE CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR, PROGRAMS & ALLIANCES
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02085625
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt05509
IRS990/InformationTechnologyGrp/TotalAmt05509
IRS990/InsuranceGrp/ManagementAndGeneralAmt02389
IRS990/InsuranceGrp/TotalAmt02389
IRS990/InvestmentIncomeGrp/ExclusionAmt0314
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0314
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LEADING HARVEST PROVIDES EDUCATIONAL PROGRAMS AND INDEPENDENTLY AUDITED CERTIFICATION STANDARDS TO IMPROVE SUSTAINABILITY OUTCOMES AND CREATE TRANSPARENCY IN AGRICULTURE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0918405
IRS990/NetAssetsOrFundBalancesEOYAmt02153197
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0896849
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01491699
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt03400
IRS990/OccupancyGrp/TotalAmt03400
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt074
IRS990/OfficeExpensesGrp/ProgramServicesAmt03344
IRS990/OfficeExpensesGrp/TotalAmt03418
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt050022
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0365000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0425
IRS990/PrincipalOfficerNm0KENNY FAHEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT FEE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01204754
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01204754
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115458
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0307
IRS990/PYOtherExpensesAmt0882421
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01020651
IRS990/PYRevenuesLessExpensesAmt0148537
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0882421
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01030958
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01234792
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01220212
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0865000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0230000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01105000
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0TAX YEAR 2020 WAS A SHORT YEAR FOR THE ORGANIZATION AS IT BEGAN OPERATIONS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0865099
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0276612
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01151711
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0314
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0307
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0621
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01220212
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01020651
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0708310
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02949173
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0314
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0307
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0621
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt02995884
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0865000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0230000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01105000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02085311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01030651
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0984922
IRS990ScheduleA/Total509Grp/TotalAmt04100884
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02085625
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01030958
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0984922
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04101505
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
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DONATIONS, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. LEADING HARVEST HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE COMBINED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0AUSTRALIA PILOT PROGRAM
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd01
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt00
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0LH BRIDGE AUSTRALIA LTD. IS A NON-STOCK PUBLIC COMPANY LIMITED BY GUARANTY AND AS SUCH, NO ENTITY OR PERSON OWNS ANY SHARES OF STOCK. LEADING HARVEST US IS FILING FORM 5471 TO COMPLY WITH THE ANNUAL CONTROLLED FOREIGN CORPORATION REPORTING REQUIREMENTS PROVIDED FOR UNDER IRC SEC. 6038, SINCE LEADING HARVEST US CONTROLS LH BRIDGE AUSTRALIA LTD. FORM 5471 SCHEDULE A AND SCHEDULE B REQUIRE DISCLOSURE OF THE ENTITY'S CLASSES OF STOCK AS WELL AS THE U.S. SHAREHOLDERS AND DIRECT SHAREHOLDERS OF THE CORPORATION. LEADING HARVEST COMPLETED SCHEDULES A AND B ACCORDING TO THE INSTRUCTIONS TO FORM 5471 TO SATISFY THE REQUIREMENTS SPECIFIC TO CATEGORY 4 AND 5 FILERS; HOWEVER, AS NOTED THE ENTITY HAS NO CLASSES OF STOCK AND NO ENTITY OR PERSON HAS RIGHTS OF OWNERSHIP.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III ACCOUNTING METHOD:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART IV, LINE 3:
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0149886
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount047250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt015503
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018208
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0216
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KENNY FAHEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0231063
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL EMPLOYEES THAT ARE STAFFED TO LEADING HARVEST, INCLUDING OFFICERS AND OTHER KEY EMPLOYEES ARE ELIGIBLE FOR DISCRETIONARY BONUSES THAT ARE PAID ANNUALLY, USUALLY IN THE FIRST QUARTER OF THE FOLLOWING YEAR. BONUS AMOUNTS ARE BASED ON INDIVIDUAL PERFORMANCE AND THE OVERALL PERFORMANCE OF THE ORGANIZATION. BONUS AMOUNTS FOR ALL STAFF ARE REVIEWED BY THE BOARD OF DIRECTORS AND THE OVERALL COMPENSATION OF THE CEO, INCLUDING THE BONUS AMOUNT, IS ESTABLISHED BY THE BOARD OF DIRECTORS EACH YEAR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01

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