KEY FOUNDATION INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- KEY FOUNDATION INC (EIN 22-2866747)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-07
- IRS object ID
- 202542199349200314
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-07T08:40:33-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 201063009 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Liscombe & Parrella PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127A Main St P O Box 105 | AddressLine1Txt |
| City | Medway | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02053 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222866747 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Key Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KEYF | BusinessNameControlTxt |
| Phone | 5089699988 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Speen Street | AddressLine1Txt |
| City | Framingham | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Andrew M Rubenstein | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 5089699988 | PhoneNum |
| Signature | 2025-08-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John Parrella | PreparerPersonNm |
| PTIN | P00594038 | PTIN |
| Phone | 5085202728 | PhoneNum |
| Preparation | 2025-08-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | Keyfoundation.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $39,613 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $12,456 | ContributionsGiftsGrantsEtcAmt |
| Fundraising Gross Income | $27,157 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $9,839 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $17,318 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $29,774 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $43,618 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $500 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $820 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $24 | OtherExpensesTotalAmt |
| Total Expenses | $44,962 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$15,188 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $45,545 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $30,357 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,994 | BOYAmt |
| EOY | $9,626 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,500 | BOYAmt |
| EOY | $10,500 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,051 | BOYAmt |
| EOY | $10,231 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,545 | BOYAmt |
| EOY | $30,357 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,545 | BOYAmt |
| EOY | $30,357 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Youth enhancement program support | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Provided program supplies for local councils Boy Scout Camps | $0 | $0 |
| Provided scholarships to local Boy Scout Councils | $1,030 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Francis J Barre | ||||
| Chairman of the Board | 5.00 | $0 | $0 | $0 |
| Brian J Lobao | ||||
| President | 5.00 | $0 | $0 | $0 |
| Andrew M Rubenstein | ||||
| Treasurer | 5.00 | $0 | $0 | $0 |
| Robert C Garrahan | ||||
| Director | 5.00 | $0 | $0 | $0 |
| Daniel H Farrell | ||||
| Director | 5.00 | $0 | $0 | $0 |
| Stephan A Gould | ||||
| Legal Council and Director | 5.00 | $0 | $0 | $0 |
| Dennis Livoli | ||||
| Director | 5.00 | $0 | $0 | $0 |
| Thomas F Markham III | ||||
| Founder and Sr VP | 5.00 | $0 | $0 | $0 |
| Daniel Murphy | ||||
| VP of TFK Scholarships | 5.00 | $0 | $0 | $0 |
| Josh Ratty | ||||
| Director | 5.00 | $0 | $0 | $0 |
| Bennett A Sawyer | ||||
| VP of Membership | 5.00 | $0 | $0 | $0 |
| Keith Lord | ||||
| Director | 5.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Andrew M Rubenstein | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 Speen Street | AddressLine1Txt |
| City | Framingham | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5089699988 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 7 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (7 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| Spirit of Adventure Council | ||||
| 043184713 | 10 | 0 | $11,300 | $0 |
| Western Mass Council BSA | ||||
| 042104279 | 10 | 0 | $2,000 | $0 |
| Lantern Light Camps Inc | ||||
| 853433451 | 10 | 0 | $16,200 | $0 |
| Connecticut River Council | ||||
| 060662110 | 10 | 0 | $1,000 | $0 |
| Washington Crossing Council | ||||
| 231352048 | 10 | 0 | $668 | $0 |
| Heart of New England | ||||
| 042349692 | 10 | 0 | $2,000 | $0 |
| Mayflower Council | ||||
| 043308728 | 10 | 0 | $1,000 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 7 | SupportedOrganizationsTotalCnt |
| Support Sum | $34,168 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | 0 | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | 0 | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Test | Yes (X) | ActivitiesTestInd |
| Parent Supported Org | Yes (X) | ParentSupportedOrgInd |
| Activities Further Exempt Prps | Yes (1) | ActivitiesFurtherExemptPrpsInd |
| Activities Engaged Org Invlmnt | Yes (1) | ActivitiesEngagedOrgInvlmntInd |
| Appoint Elect Majority Officer | 0 | AppointElectMajorityOfficerInd |
| Exercise Direction Policies | 0 | ExerciseDirectionPoliciesInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Section E, Line 2a: | We support local Boy Scout councils. The Key Foundation raises money and then coordinates with the local councils to develop and further programs that they wish to provide but do not have the financial means to do so. |
| Part I, Line 12g, Column iv: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that do not have the financial means to develop and further programs. |
| Part IV, Section E, Line 2b: | The Key Foundation funds and supports programs that are beyond the financial limitations of the sponsored organizations i.e. we provide program support and resources that the sponsored organization would not be able to do otherwise. |
| Part I, Line 12g, Column iv: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that do not have the financial means to develop and further programs. |
| Part IV, Section A, Line 1: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that so not have the financial means develop and further programs. |
| Part I, Line 12g, Column iv: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that do not have the financial means to develop and further programs. |
| Part IV, Section D, Line 2: | We are support Boy Scout Organizations and have a network of current and former volunteers of the Boy Scouts, so we offer and advertise grants for various reasons or occasionally are approached for larger projects. |
| Part I, Line 12g, Column iv: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that do not have the financial means to develop and further programs. |
| Part I, Line 12g, Column iv: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that do not have the financial means to develop and further programs. |
| Part I, Line 12g, Column iv: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that do not have the financial means to develop and further programs. |
| Part I, Line 12g, Column iv: | If the supported organizations names are not listed in the organizations governing documents the supported organizations are designated by the board of directors. The Key Foundation provides financial support to local Boy Scout councils that do not have the financial means to develop and further programs. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Dinner Special Events | Event1Nm |
| Gross Receipts Event1 | $7,638 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $7,638 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $6,165 | OtherDirectExpensesEvent1Amt |
| Event2 | Lake Swim Event | Event2Nm |
| Gross Receipts Event2 | $19,519 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $19,519 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $3,674 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $27,157 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $27,157 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,839 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,839 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $17,318 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (18 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Vervaert Grants. Grantee Name: Western Mass Council, BSA. Date of Gift: 05/29/24. Amount Given: 2,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Vervaert Grants. Grantee Name: Spirit of Adventure Council. Date of Gift: 05/29/24. Amount Given: 2,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Vervaert Grants. Grantee Name: Heart of New England Council. Date of Gift: 05/29/24. Amount Given: 2,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Vervaert Grants. Grantee Name: Mayflower Council. Date of Gift: 05/29/24. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Vervaert Grants. Grantee Name: Washington Crossing Council. Date of Gift: 05/29/24. Amount Given: 668. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Vervaert Grants. Grantee Name: Connecticut River Council. Date of Gift: 05/29/24. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Vervaert Grants. Grantee Name: Lantern Light Camps. Date of Gift: 05/29/24. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: NOAC Scholarships. Grantee Name: Spirit of Adventure Council. Date of Gift: 05/22/24. Amount Given: 9,300. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: NOAC Scholarships. Grantee Name: Longhorn Council. Date of Gift: 05/22/24. Amount Given: 950. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Livoli Scholarships. Grantee Name: Nova Gatu Johnson. Date of Gift: 10/31/24. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Livoli Scholarships. Grantee Name: Jillian Simpson. Date of Gift: 10/31/24. Amount Given: 1,750. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Livoli Scholarships. Grantee Name: Connor Swales. Date of Gift: 10/31/24. Amount Given: 1,750. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Youth Serv Support. Grantee Name: Troop 7 Amesbury. Date of Gift: 09/27/24. Amount Given: 4,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Youth Serv Support. Grantee Name: Lantern Light Camps. Date of Gift: 07/26/24. Amount Given: 10,200. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Penney Camps. Grantee Name: Lantern Light Camps. Date of Gift: 08/08/24. Amount Given: 5,000. Total included on Form 990-EZ, line 10: 43,618. |
| Form 990-EZ, Part I, Line 14 | Description: Depreciation. Amount: 820. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: Operations - Other. Amount: 24. |
| Form 990-EZ, Part II, Line 24 - Other Assets | Description: Archive Materials. Beg. of Year Amount: 9,000. End of Year Amount: 9,000. Description: Other Depreciable Assets. Beg. of Year Amount: 2,051. End of Year Amount: 1,231. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. | DeclarationDesc |