STRATEGY STUDIO / PUBLIC DATA EXPLORER

CENTRAL PA RELIEF AUCTION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CENTRAL PA RELIEF AUCTION (EIN 32-0309780)
Tax period
2022-12-01 to 2023-11-30
Filed
2024-04-12
IRS object ID
202411039349301926
Schema version
2022v5.0
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)
Return2024-04-12T20:10:23-04:00ReturnTs
Tax Period End2023-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RH2 INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 912AddressLine1Txt
CityLOYSVILLECityNm
State AbbreviationPAStateAbbreviationCd
ZIP17047ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320309780EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL PA RELIEF AUCTIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCENTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1567 LIMESTONE RIDGE ROADAddressLine1Txt
CityELLIOTTSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17024ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCLAIR WENGERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7174137621PhoneNum
Signature2024-04-12SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCLAIRPersonFirstNm
Person LastWENGERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIMBERLY FAILORPreparerPersonNm
PTINP03008356PTIN
Phone7177893995PhoneNum
Preparation2024-04-12PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$708,424GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CPRAAUCTION.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTO RAISE MONEY IN VARIOUS WAYS TO HELP THE WORLDS POOR AND NEEDY. ALL PROFITS ARE DESIGNATED TO BRING HOPE, LIFE, EDUCATION, ETC TO THE NEEDY.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$708,424CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue-$123,410CYOtherRevenueAmt
CY Total Revenue$585,014CYTotalRevenueAmt
CY Grants And Similar Paid$499,939CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$66,637CYOtherExpensesAmt
CY Total Expenses$566,576CYTotalExpensesAmt
CY Revenues Less Expenses$18,438CYRevenuesLessExpensesAmt
Total Assets BOY$5,776TotalAssetsBOYAmt
Total Assets EOY$24,214TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,776NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$24,214NetAssetsOrFundBalancesEOYAmt
MissionTO RAISE MONEY IN VARIOUS WAYS TO HELP THE WORLDS POOR AND NEEDY. ALL PROFITS ARE DESIGNATED TO BRING HOPE, LIFE, EDUCATION, ETC TO THE NEEDY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$566,576ExpenseAmt
Revenue$708,424RevenueAmt
DescPROVIDE HOP, LIFE, EDUCATION, ETC TO THE NEEDYDesc
Total Program Service Expenses$566,576TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCLAIR WENGERPersonNm
Phone7174137621PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1567 LIMESTONE RIDGE ROADAddressLine1Txt
CityELLIOTTSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17024ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JUSTIN ZIMMERMAN
ADVISORY BOARD0.000.00Yes (X)$0$0$0
BEN KING
ADVISORY BOARD0.000.00Yes (X)$0$0$0
RYAN ZIMMERMAN
ADVISORY BOARD0.000.00Yes (X)$0$0$0
BOBBY RUTT
ADVISORY BOARD0.000.00Yes (X)$0$0$0
SAM FISHER
FOOD MANAGER0.000.00Yes (X)$0$0$0
LAWRENCE HURST
ADVISORY BOARD0.000.00Yes (X)$0$0$0
MELVIN STOLTZFUS
ADVISORY BOARD0.000.00Yes (X)$0$0$0
DAVID STOLTZFUS
ADVISORY BOARD0.000.00Yes (X)$0$0$0
EUGENE STOLTZFUS
VICE PRESIDENT0.000.00$0$0$0Yes (X)
ELAM FISHER
PRESIDENT0.000.00$0$0$0Yes (X)
CLAIR WENGER
TREASURER0.000.00$0$0$0Yes (X)
DAVID ZIMMERMAN
SECRETARY0.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$554,952FundraisingAmt
Government Grants$82,303GovernmentGrantsAmt
All Other Contributions$71,169AllOtherContributionsAmt
Total Contributions$708,424TotalContributionsAmt
Contri Rpt Fundraising Event$554,952ContriRptFundraisingEventAmt
Cost Of Goods Sold$123,410CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$123,410TotalRevenueColumnAmt
Related Or Exempt Func Income-$123,410RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$585,014TotalRevenueColumnAmt
Related Or Exempt Func Income-$123,410RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$499,939TotalAmt
Program Services$499,939ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,928TotalAmt
Program Services$3,928ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$155TotalAmt
Program Services$155ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,794TotalAmt
Program Services$12,794ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,629TotalAmt
Program Services$14,629ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,300TotalAmt
Program Services$3,300ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$210TotalAmt
Program Services$210ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$345TotalAmt
Program Services$345ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TAXES - IRS$4,880$4,880
TAXES PA$4,400$4,400
RENTAL TENTS SEPTIC$21,996$21,996

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$566,576TotalAmt
Program Services$566,576ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,776BOYAmt
EOY$24,214EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,776BOYAmt
EOY$24,214EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,776BOYAmt
EOY$24,214EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,776BOYAmt
EOY$24,214EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,776BOYAmt
EOY$24,214EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$18,438ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$117,120CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$116,264CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$212,047CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$101,071CurrentTaxYearMinus1YearAmt
Current Tax Year$153,472CurrentTaxYearAmt
Total$699,974TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$396,437CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$419,848CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$454,809CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$566,003CurrentTaxYearMinus1YearAmt
Current Tax Year$554,951CurrentTaxYearAmt
Total$2,392,048TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$513,557CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$536,112CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$666,856CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$667,074CurrentTaxYearMinus1YearAmt
Current Tax Year$708,423CurrentTaxYearAmt
Total$3,092,022TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,092,022PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$513,557CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$536,112CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$666,856CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$667,074CurrentTaxYearMinus1YearAmt
Current Tax Year$708,423CurrentTaxYearAmt
Total$3,092,022TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY1.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CHARITY AUCTEvent1Nm
Gross Receipts Event1$708,423GrossReceiptsEvent1Amt
Charitable Contri Event1$71,169CharitableContriEvent1Amt
Gross Revenue Event1$637,254GrossRevenueEvent1Amt
Gross Receipts Total$708,423GrossReceiptsTotalAmt
Charitable Contributions Tot$71,169CharitableContributionsTotAmt
Gross Revenue Total Events$637,254GrossRevenueTotalEventsAmt
Net Income Summary$637,254NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN AID MINISTRIESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12412 DIVISION HIGHWAYAddressLine1Txt
CityEPHRATACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17522ZIPCd
FieldValueIRS element (for citing)
Cash Grant$464,939CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11BOARD MEMBRS HAVE THE OPPORTUNITY TO REVIEW A COPY OF THE 990. THE TREASURER AND PRESIDENT HAVE THE PRIMARY RESPONSIBILITY OF FINAL REVIEW.
Governing documents etc available to public Part VI line 19GOVERNING DOCUMENT ARE AVAILABLE UPON WRITTEN REQUEST