STRATEGY STUDIO / PUBLIC DATA EXPLORER

LOUISIANA CREDIT UNION LEAGUE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LOUISIANA CREDIT UNION LEAGUE (EIN 72-0244197)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-05
IRS object ID
202402509349300820
Schema version
2023v5.1
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)
Return2024-09-05T13:48:04-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN721506949PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Griffin and Furman LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1P O Box 983AddressLine1Txt
CityMandevilleCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70470ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN720244197EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Louisiana Credit Union LeagueBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOUIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1824 Elmwood Park Blvd STE 200AddressLine1Txt
CityHarahanCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70123ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJuan Fernandez CeballosPersonNm
Person TitleCEOPersonTitleTxt
Phone8004527221PhoneNum
Signature2024-09-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonStephen M Griffin CPAPreparerPersonNm
PTINP00442471PTIN
Phone9857279924PhoneNum
Preparation2024-09-05PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$2,070,455GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1948FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionServices to Credit UnionsActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,776,927PYProgramServiceRevenueAmt
CY Program Service Revenue$1,894,514CYProgramServiceRevenueAmt
PY Investment Income$38,244PYInvestmentIncomeAmt
CY Investment Income$175,941CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,815,171PYTotalRevenueAmt
CY Total Revenue$2,070,455CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$738,891PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$847,095CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$947,923PYOtherExpensesAmt
CY Other Expenses$1,125,262CYOtherExpensesAmt
PY Total Expenses$1,686,814PYTotalExpensesAmt
CY Total Expenses$1,972,357CYTotalExpensesAmt
PY Revenues Less Expenses$128,357PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$98,098CYRevenuesLessExpensesAmt
Total Assets BOY$7,412,346TotalAssetsBOYAmt
Total Assets EOY$5,036,765TotalAssetsEOYAmt
Total Liabilities BOY$2,741,311TotalLiabilitiesBOYAmt
Total Liabilities EOY$267,632TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,671,035NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,769,133NetAssetsOrFundBalancesEOYAmt
MissionServices to Credit UnionsMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,269,380ExpenseAmt
DescServices to Credit UnionsDesc
Total Program Service Expenses$1,269,380TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
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 RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
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 EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document40IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee15EmployeeCnt
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 Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
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 ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
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

FieldValueIRS element (for citing)
PersonLouisiana Credit Union LeaguePersonNm
Phone5047363650PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1824 Elmwood Park Blvd Suite 200AddressLine1Txt
CityHarahanCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70123ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Juan Fernandez Ceballos
CEO40.000.00Yes (X)Yes (X)$162,269$0$0
Rhonda Hotard
Director2.000.00Yes (X)$0$0$0
Rodney Parker
Director2.000.00Yes (X)$0$0$0
Brian Burton
Director2.000.00Yes (X)$0$0$0
Chris Chelette
Director2.000.00Yes (X)$0$0$0
Lawoka Bolden
Director2.000.00Yes (X)$0$0$0
Jim Perkins
Director2.000.00Yes (X)$0$0$0
Crystal White
Director2.000.00Yes (X)$0$0$0
Mark Matthews
Director2.000.00Yes (X)$0$0$0
Joyce Butler
Director2.000.00Yes (X)$0$0$0
Steve Webb
Director2.000.00Yes (X)$0$0$0
Patrick Gullatt
Director2.000.00Yes (X)$0$0$0
Chris Maurer
Director2.000.00Yes (X)$0$0$0
Ken Gardner
Director2.000.00Yes (X)$0$0$0
Helen Delin
Director2.000.00Yes (X)$0$0$0
Judy Delucca
Director2.000.00Yes (X)$0$0$0
Glenda Rushe
Director2.000.00Yes (X)$0$0$0
Pam Stelly
Director2.000.00Yes (X)$0$0$0
Lindsay Risinger
Director2.000.00Yes (X)$0$0$0
Ann Brewer
Director2.000.00Yes (X)$0$0$0
Joshua Poole
Director2.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$162,269TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Membership Dues541900$1,088,655$1,088,655
Seminars541900$710,744$710,744
Other Income541900$95,115$95,115
FieldValueIRS element (for citing)
Total Program Service Revenue$1,894,514TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$175,941TotalRevenueColumnAmt
Related Or Exempt Func Income$175,941RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,070,455TotalRevenueColumnAmt
Related Or Exempt Func Income$2,070,455RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$693,519TotalAmt
Program Services$450,788ProgramServicesAmt
Management And General$242,731ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$153,576TotalAmt
Program Services$99,825ProgramServicesAmt
Management And General$53,751ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$252,185TotalAmt
Program Services$75,657ProgramServicesAmt
Management And General$176,528ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$51,268TotalAmt
Program Services$25,634ProgramServicesAmt
Management And General$25,634ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$82,146TotalAmt
Program Services$53,395ProgramServicesAmt
Management And General$28,751ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$48,215TotalAmt
Management And General$48,215ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Convention$339,360$339,360
Public Affairs$82,497$82,497
Office Operations$82,788$41,394$41,394
Education Expenses$175,184$175,184

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,619TotalAmt
Program Services$8,143ProgramServicesAmt
Management And General$3,476ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,972,357TotalAmt
Program Services$1,269,380ProgramServicesAmt
Management And General$702,977ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XYes (X)InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,236,796BOYAmt
EOY$458,462EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,574,000BOYAmt
EOY$3,649,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$208,316BOYAmt
EOY$72,214EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,240,616BOYAmt
EOY$628,858EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$150,448BOYAmt
EOY$226,061EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$1,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,170BOYAmt
EOY$1,170EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,412,346BOYAmt
EOY$5,036,765EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$158,653BOYAmt
EOY$124,512EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$789,816BOYAmt
EOY$11,035EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,792,842BOYAmt
EOY$132,085EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,741,311BOYAmt
EOY$267,632EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,601,572BOYAmt
EOY$4,699,670EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$69,463BOYAmt
EOY$69,463EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,671,035BOYAmt
EOY$4,769,133EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,412,346BOYAmt
EOY$5,036,765EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$98,098ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
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 D IRS990ScheduleD

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescInvestmentsDesc
Book Value$1,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Securities$1,000TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescOther AssetsDesc
Book Value$1,170BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,170TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Lease Liability$96,531
PEER Group Liability$20,830
Payroll Taxes Payable$14,724
FieldValueIRS element (for citing)
Total Liability$132,085TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJuan Fernandez CeballosPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$162,269BaseCompensationFilingOrgAmt
Total Compensation Filing Org$162,269TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11Form 990 Reviewed by President & VP-Finance Prior to Filing.
Governing documents etc available to public Part VI line 19Documents available upon request.
Explanation of other changes in net assets or fund balances Part XI line 9P/Y Difference in Net Assets and R/E $1
List of other fees for services expenses Part IX line 11gTotal professional and outside services for 2023 -$252,185.00
Balance Sheet Part XOther Notes and Loans ReceivableDue to Affiliate - Louisiana Credit Union Services Inc.-$2,240,616

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Louisiana Credit Union ServiceBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1824 Elmwood Park Blvd 200AddressLine1Txt
CityHarahanCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70123ZIPCd
FieldValueIRS element (for citing)
EIN720909972EIN
Primary ActivitiesServices-Credit UnionsPrimaryActivitiesTxt
Legal Domicile StateLALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeC CorpEntityTypeTxt
Ownership1.00000OwnershipPct

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Louisiana Credit Union ServicesIncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypedTransactionTypeTxt
Method Of Amount DeterminationConsol StatementsMethodOfAmountDeterminationTxt