STRATEGY STUDIO / PUBLIC DATA EXPLORER

YESHIVA SHAAREI ARAZIM: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
YESHIVA SHAAREI ARAZIM (EIN 46-5259454)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-07-15
IRS object ID
202631969349302603
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2026-07-15T16:16:51-04:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN200538555PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KOHLHAGEN NEIMAN & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1297 SOUTH WASHINGTON AVE - SUITE 2AddressLine1Txt
CityBERGENFIELDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP076213789ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN465259454EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YESHIVA SHAAREI ARAZIMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYESHBusinessNameControlTxt
Phone2013851100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 523AddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPETRE JURICEKPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone2013851100PhoneNum
Signature2026-07-13SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonISRAEL M NEIMAN CPAPreparerPersonNm
PTINP00362553PTIN
Phone2013851100PhoneNum
Preparation2026-07-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerYISROEL MAYER ROSENMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1CO POB 523AddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,101,892GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION WAS CREATED FOR THE PURPOSE OF ESTABLISHING A RELIGIOUS PREPARATORY ACADEMY FOR TEENAGERS. WE STRIVE TO IMBUE EACH STUDENT WITH PERSONAL CONFIDENCE AND A DEEP RELIGIOUS CONNECTION.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee20TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$889,206PYContributionsGrantsAmt
CY Contributions Grants$1,140,652CYContributionsGrantsAmt
PY Program Service Revenue$728,587PYProgramServiceRevenueAmt
CY Program Service Revenue$961,240CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,617,793PYTotalRevenueAmt
CY Total Revenue$2,101,892CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,060,095PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,141,910CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$80,921CYTotalFundraisingExpenseAmt
PY Other Expenses$830,582PYOtherExpensesAmt
CY Other Expenses$740,585CYOtherExpensesAmt
PY Total Expenses$1,890,677PYTotalExpensesAmt
CY Total Expenses$1,882,495CYTotalExpensesAmt
PY Revenues Less Expenses-$272,884PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$219,397CYRevenuesLessExpensesAmt
Total Assets BOY$436,514TotalAssetsBOYAmt
Total Assets EOY$739,161TotalAssetsEOYAmt
Total Liabilities BOY$1,015,653TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,098,903TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$579,139NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$359,742NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION WAS CREATED FOR THE PURPOSE OF ESTABLISHING A RELIGIOUS PREPARATORY ACADEMY FOR TEENAGERS. WE STRIVE TO IMBUE EACH STUDENT WITH PERSONAL CONFIDENCE AND A DEEP RELIGIOUS CONNECTION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,650,461ExpenseAmt
Revenue$961,240RevenueAmt
DescTO PROVIDE A JEWISH EDUCATION TO YOUNG JEWISH STUDENTSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$61,852ExpenseAmt
DescAUTO PURCHASE - TO PROVIDE A JEWISH EDUCATION TO YOUNG JEWISH STUDENTSDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$61,852TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$1,712,313TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee20EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YESHIVA SHAAREI ARAZIMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2013851100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 523AddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
YISROEL MAYER ROSENMAN
PRESIDENT40.00Yes (X)$60,815$0$0
MARTIN ORNSTEIN
OFFICER1.00Yes (X)$0$0$0
PETRE JURICEK
SECRETARY40.00Yes (X)$42,000$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$102,815TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,140,652AllOtherContributionsAmt
Total Contributions$1,140,652TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$961,240TotalRevenueColumnAmt
Related Or Exempt Func Income$961,240RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$961,240TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,101,892TotalRevenueColumnAmt
Related Or Exempt Func Income$961,240RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$102,815TotalAmt
Program Services$60,815ProgramServicesAmt
Management And General$42,000ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$335,072TotalAmt
Program Services$335,072ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$671,443TotalAmt
Program Services$643,194ProgramServicesAmt
Management And General$28,249ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$32,580TotalAmt
Program Services$29,449ProgramServicesAmt
Management And General$3,131ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,647TotalAmt
Management And General$6,647ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,550TotalAmt
Program Services$10,550ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,906TotalAmt
Management And General$3,906ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$74,400TotalAmt
Program Services$74,400ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$6,116TotalAmt
Program Services$6,116ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,037TotalAmt
Program Services$1,037ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,885TotalAmt
Program Services$10,885ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
STUDENT ACTIVITIES$220,685$220,685
FOOD SERVICES$163,488$163,488
DINNER & OTHER CAMPAIGNS$64,936$64,936
REPAIRS AND MAINTENANCE$62,086$62,086

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$115,849TotalAmt
Program Services$94,536ProgramServicesAmt
Management And General$5,328ManagementAndGeneralAmt
Fundraising$15,985FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,882,495TotalAmt
Program Services$1,712,313ProgramServicesAmt
Management And General$89,261ManagementAndGeneralAmt
Fundraising$80,921FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$307,634EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$6,050EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$973,271LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$547,794LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$426,514BOYAmt
EOY$425,477EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$436,514BOYAmt
EOY$739,161EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$417,603BOYAmt
EOY$657,215EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$598,050BOYAmt
EOY$441,688EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,015,653BOYAmt
EOY$1,098,903EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$579,139BOYAmt
EOY-$359,742EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$579,139BOYAmt
EOY-$359,742EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$436,514BOYAmt
EOY$739,161EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$219,397ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$904,295OtherCostOrOtherBasisAmt
Depreciation$532,568DepreciationAmt
Book Value$371,727BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,226OtherCostOrOtherBasisAmt
Depreciation$3,226DepreciationAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$53,750InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$12,000OtherCostOrOtherBasisAmt
Depreciation$12,000DepreciationAmt
Book Value$53,750BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$425,477TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
CREDIT CARDS$213,387
SBA$144,916
PAYROLL LIABILITIES$83,385
FieldValueIRS element (for citing)
Total Liability$441,688TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DAUTO PURCHASE - TO PROVIDE A JEWISH EDUCATION TO YOUNG JEWISH STUDENTS
FORM 990, PAGE 6, PART VI, LINE 11BORGANIZATION BOARD OF DIRECTORS REVIEW FORM 990 BEFORE FILING
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS MADE AVAILABLE TO PUBLIC UPON REQUEST